Prosedur dan dokumen yang digunakan oleh Satuan Kerja (SKPD) untuk pencairan dana dari kas negara ke rekening bendahara atau pihak ketiga. SPP (Surat Permintaan Pembayaran) dan SPM (Surat Perintah Membayar) merupakan dokumen yang saling terkait, di mana SPP diajukan oleh Pejabat Pembuat Komitmen (PPK) dan kemudian diproses menjadi SPM oleh Pejabat Penerbit Surat Perintah Membayar (PPSPM) yang kemudian dicairkan dananya
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