The purpose of this research is to know the internal control system of accounts payable in the financial unit Hospital PKU Bantul, to know the accounts payable procedure,to evaluate internal control system on cash expenditure in accordance with the theory of the experts. Methods of data collection using observation and interview methods. The analytical method used is descriptive method. The data used is primary and secondary data. Source data used is qualitative data. Results of research on the system of internal control cash expenditure are applied in the hospital PKU Muhammadiyah Bantul already performing well, but there are some weaknesses that can be concluded preferably in cash expendituretheir own special section dealing with the debt so that there is no loading of work, there must be a clear division of tasks , and although temporary cash deposit should be safe.