T The government internal control system (spip) is critical to ensuring the accountability of public financial management. this study aims to evaluate the implementation of the segregation of duties within the organizational structure of the finance division at the regional disaster management agency (bpbd) of dki jakarta province, and to examine the compliance of cash outflow classifications in the 2023 and 2024 cash flow statements against the minister of home affairs regulation (permendagri) number 77 of 2020. employing a descriptive qualitative method, data were gathered through interviews and official institutional documentation. the structural analysis indicates that bpbd dki jakarta province has effectively implemented a clear segregation of duties among authorization, macro-oversight, accounting verification, and logistics management functions. furthermore, substantive testing confirms that the nominal presentation and classification of expenditures in operating activities, investing activities, and transitory activities are well-ordered and fully compliant with permendagri number 77 of 2020. the effectiveness of this internal control proves capable of minimizing fraud risks while strengthening the reliability of regional financial reporting.keywords: internal control, cash flow statement, permendagri number 77 of 2020, segregation of duties, public sector accounting.