The aim of this study was to understand: (1) the procedure of imprest cash fund expenditure in PT. Telekomunikasi Indonesia, Tbk WITEL D.I Yogyakarta, (2) To understand the internal control systems for imprest cash fund expenditure that has been applied in PT. Telekomunikasi Indonesia, Tbk WITEL D.I Yogyakarta. Data collection method that had been used was observation, interviews, and documentation. Data analysis that had been used was qualitative description analysis methods. The conclutions of this study: (1) the procedures of cash expenditure imprest fund system in PT. Telekomunikasi Indonesia, Tbk WITEL D.I Yogyakarta is already well underway and already systematic in equipment or technology that had been used. (2) the internal control systems for imprest cash fund expenditure in PT. Telekomunikasi Indonesia, Tbk WITEL D.I Yogyakarta is already well underway. However, there are a constraint. The constraint that occur in the company related to the elements of internal control, it is the organizational structure that separates the functional responsibilities explicitly, there has been a vacant position on one part of operational function which is in Office 3 Finance Service and up until now has not has any replacement yet. Beause of this situation, work overload of the employees of Office 2 Finance Service is increasing.