This study aims to determine how the direct funds disbursement procedures using the SPAN (State Treasury and Budget System) application at KPPN Cilacap. SPAN is an application system automation from Budget Users in every State Ministry/Agency. The data processed in this evaluation are the results of direct interviews with KPPN Cilacap employees, observations, and literature study. .The results obtained are that the evaluation of direct funds disbursement procedures at the KPPN Cilacap is in accordance with the Regulation of the Minister of Finance the Republic Indonesia Number 190/PMK.05/2012 concerning Payment Procedures for the Implementation of the State Revenue and Expenditure Budget, PMK Number 278/PMK.05/2014 concerning Amendments to PMK 154/PMK.05/2014 concerning the Implementation of SPAN and PMK Number KEP-287/PB/2015 concerning SOP (Standard Operating Procedures) for the Ministry of Finance. Suggestion for evaluating the direct funds, namely things that can hinder the process of disbursing funds such as SP2D returns must be minimized as well as possible by applying the principles of through, timely, and orderly and it is necessary to add human resources, especially the disbursement section because the human resources are very limited.