<![CDATA[ABSTRACT  Reform of financial management can’t be separated from the purpose regional autonomy  itself, which in addition to improving public services, both qualitatively and quantitatively, also  in order to allocate resources efficiently and effectively, as well as the achievement of the space  for public participation in developing regions. The principles of financial management, namely  accountability, honesty in managing finances, transparent, and responsible in observing the  principle of fairness, compliance, and benefits to society.  Needed a system that could provide reasonable assurance that the implementation of the  activities at a Government Agency can achieve the objectives efficiently and effectively, financial  management report are reliable, secure state assets, and encourage adherence to regulations. This  system is known as the internal control system in its application should take fairness and compliance as  well as considering the size, complexity and nature of the tasks and functions of the Government  Agencies. Internal control in government is considered very necessary to avoid actions that might be  cheating  or  have  been  made  by  the  various  parties  engaged  in  the  world  of  government.  In  implementing these internal control, related parties refers to government regulation No. 60 of 2008.  However, in reality this control is not maximized applied in government activities.  Results    of  research  conducted       through  the  collection  of      data  obtained    through  observation, documents and interviews. The results showed that the financial management  process almost goes well, because there are things that may impede the process of managing  their own will. But thanks to a sense of teamwork that is high on every employees in service  income of the financial and property management areas in Tomohon, can make the work good.  Runway and references used in the process of financial management in the life of the  Financial Management and Revenue office property in the area Tomohon Pemendagri No. 13 of  2006.  Keywords: Fiscal Management]]>
