The Government Internal Control System (SPIP) plays a crucial role in improving good governance, particularly in cash disbursements, as it is the primary resource used to implement government-designed development projects. This study aims to understand the cash control and disbursement system implemented at the Regional Development Planning, Research, and Development Agency of Ponorogo Regency and to assess its compliance with Government Regulation Number 60 of 2008 concerning the Government Internal Control System (SPIP). The research method used was descriptive qualitative, using a case study approach at the relevant agency. Data were obtained through interviews, documentation, and direct observation of the cash disbursement process. The results indicate that the cash disbursement control system at the Regional Development Planning Agency (Bappeda Litbang) of Ponorogo Regency has been implemented in accordance with the principles stipulated in Government Regulation No. 60 of 2008. Particularly in terms of control activities in the recording section, the agency has maintained accurate, thorough recording and adhered to standard operating procedures. This ensures that there are no discrepancies between the budget and actual results and reflects the effective implementation of internal controls in accordance with applicable regulations.
keyword: internal control system, cash disbursement, local government