The issuance of a pay warrant is part of the cash disbursement system and procedure, the process of issuing a pay warrant is an important stage in the administration of expenses which is an advanced stage of the process of submitting a payment request letter. The aim of the research is to find out how the procedures for issuing a pay warrant nonphysical expenditure at regional work units. The method used in this research is a literature study that refers to several previous kinds of literature. The results showed that the procedures for issuing a pay warrant nonphysical expenditure at regional work units refer to The Regulation of the Minister of Home Affairs No. 21 of 2011 about guidelines for regional financial management.