THE INTERNAL CONTROL COMMITTEE OF HEALTH CENTERS IN THE CITY OF SOUTH TANGERANG

Abstract

This final project discusses the effectiveness of the Health Centers Internal Control Committee in the city of South Tangerang to ensure accountability and help management achieve organizational goals. The Health Centers in South Tangerang City as a lokal public service agency experiences obstacles in the formation and implementation of the internal control committtee, in the management letter for the 2022 period it is stated that Human Resources (HR) in accounting and finance at the Health Centers have an unqualified educational background. This Final Project Report was prepared to evaluate the effectiveness of the implementation of the existing internal control unit and identify potential improvements to improve the efficiency, effectiveness, and operational control of the Health Centers. The methods used include literature study and direct observation. The results of the Final Project Report show that the implementation and establishment of an Internal Control Committee to carry out the control function at the Health Centers is hampered by several factors, namely, lack of budget to recruit competent human resources and experiencing a budget deficit caused by the free health service policy that was approved in 2015.