<![CDATA[The main objective of this study is to give the reader an overview of this research, that the financial management in the public sector there are still modus operandi of fraud, mainly sourced from the state budget funds. The research method used is qualitative method autobiographical narrative because it felt able to present an atmosphere that occurs in the form of a story. By using this approach the results of this study indicate that the modus of fraud that had occurred in the public sector and taboo can be known by the audience broader, such as the manufacture of SPJ fictitious in the implementation of activities carried out with the help of a third party in order to get the surplus funds to be inserted into the tactical funds, disbursement of surplus funds from the fictitious SPPD official travel, the official travel time is shortened, the formation of tactical funds, as well as falsification of authorization in the disbursement of funds. At this stage of the term accountability SPJ completed, stowaway who had been taboo and do not appear on the surface. This study also recommended preventive measures to modus of fraud such as the establishment of a team of assistant and supervisor of the project, siting of activities that should be according to the standard funding, internal control and external that must be corrected, the use of a voucher system for business trips, as well as increased commitment of officials within the public sector. Tolerance and the omission of the fraudulent actions of the surrounding environment are proving increasingly make the situation worse, so that the modus of fraud will continue to flourish despite prevention efforts in the public sector has been done Keywords: fraud, commitment, modus, public sector, taboo, prevention.]]>
