The written of the final assignment report aims to find out how the process of Internal Control System of Recess Funds in the Secretariat Office DPRD of Banyumas. In the preparation of this final assignment uses two data sources namely data obtained directly from the main source which includes interviews directly to employees and observations by looking for other supporting sources. And indirect data (processed data) obtained from documentation or archives and literature studies in the form of books, journals relating to internal control and recess funds. The recess funds internal control system starts from the issuance of a banmus decree, board members deposit the number of constituents and the number of places to calculate the amount of funds to be used by each board member, transfers are made directly from the financial department to partners (not done in cash anymore to avoid human error), after the recess, members of the council collect the documents of accountability, then be held accountable at the plenary meeting and later examined by the Banyumas Government Auditor. Internal control of the recess funds in the Secretariat DPRD of Banyumas has been carried out in accordance with the provisions of the Banmus Decree and also in accordance with the applicable order of the Secretariat DPRD Banyumas. However, in reality there are still some obstacles including the Banmus Decree issued after the stipulation at the plenary meeting, so that the time to prepare for the recess is too narrow from the day of implementation, some board members also make changes both in the number of constituents and the number of the places to be used, this has resulted in more disbursement of funds being made and making work twice. In addition, there are still some who are late in collecting accountability documents. For flow charts or process diagrams related to recess already exist, it’s just that it’s still unclear and raises several questions. For this reason, it is better to stipulate provisions related to recess, so that the process and implementation are more organized.