Juridicial Analysis of Treasurer Function as Internal Auditor Based on PERMENKEU No. 113/ PMK.05/ 2012 juncto PERMENKEU No. 190/ PMK.05/2012
Provision of official travel costs to support perfomance improvements regulated through Permenkeu No. 113/ PMK. 05/2012 concerning Domestic Service Trips for State Officials, Civil Servants, And Non- Permanent Employee juncto PERMENKEU No. 190/ PMK. 05/2012 concerning Payment Methods in The Context of Implementing the State Budget has logical consequences or the function of the treasurer who acts as an internal auditor. This research is presented with a normative methods which provides an overview/description of the function of the treasurer who is theâ€keeper†in the use of state finances while at the same time placing the leadership element to supervise and policy makers regarding the use of the budget on official trips to fit ceiling that is owned. This intended as an accountable measure for maximizing the use of the state budget. However, the regulations regarding official travel in the PERMENKEU should be revised in accordance with the “ASN†Law which has exlicity changed the nomenclatur of “PNS†become “ASN.â€.