Abstract As one of the agencies that carry out bureaucracy reform, the Directorate General of Treasury, Ministry of Finance is concerned about the quality of public services. Along with the reform of the bureaucracy in DJPB, vertical agencies under the authority of the Directorate General of Treasury be carried on a series of changes that do not have a time limit. This continuous change of course affect the activities of the State Treasury Office (KPPN) Sibolga, as one of the vertical institutions under the Directorate General of Treasury, and all users of treasury services One of the outcomes of bureaucratic reform desired by the community is increasing the quality of public services. The purpose of this thesis was to examine the effectiveness of disbursement services, factors affecting, and the pattern of funds disbursement by working unit. By having the pattern of distribution of the funds disbursement good, strategic objective of the budget execution function can be achieved. Effectiveness based on the Indonesian dictionary derived from effective. Effective means to bring results. Thus, the research service effectiveness of disbursement is to determine the achievement of disbursement services KPPNs Sibolga in achieving organizational goals. One of the objectives of budget execution DG Treasury function is to achieve an optimal state spending. Optimal state spending can be achieved if the distribution pattern disbursement does not accumulate at the end of the fiscal year because it can reduce the quality of disbursment. Based on the research results, it is recommended that Treasury Office can identify the problems caused by internal and external factors faced by the working unit. With guidance from the beginning of the year, Treasury Office can modify the pattern of disbursement that usually occurred. Keywords: Reform of the bureaucracy, public service, disbursement service