This report aims to find out how the Return Settlement Procedure for Fund Disbursement Order (SP2D) at Kantor Pelayanan Perbendaharaan Negara. The method used in this report is literature study which refers to some previous literature with the analysis used in the form of evaluation between text and tables. The results of a literature study can be concluded that there are many obstacles in resolving returns on Fund Disbursement Orders (SP2D) and it is necessary to make improvements in the administration of returns. The return settlement process will be effective if it is supported by the procedure for issuing a Fund Disbursement Order (SP2D), reliable Human Resources (HR), the level of accuracy and compliance, and there is guidance to work units in the paid areas of the State Treasury Service Office (KPPN).