This study wanted to determine the factors that caused the accumulation of year-end budgets in the DP2KBP3A Bangka Regency for the 2017-2019 fiscal year. The data sources are field studies and documentation in related offices at the Bangka Regency Regional Work Unit. Based on the primary data analysis and discussion of the results, we report that the causes of budget accumulation are, among others, still more dominant, characterized by item line systems, incremental, rigid, overlapping, conflicts of interest, motives for seeking personal and group benefits, budget wastage, and does not provide benefits for improving the performance of the apparatus and public services. The factors for the procurement of goods/services related to the procurement of goods/services are the lack of knowledge about the regulations in the process of procuring goods/services, the weak management commitment of the SKPD head, and the commitment of the employees involved in the procurement of goods/services. The process of procuring goods/services and the SKPD environment is not yet conducive to coordination and teamwork. Other problems include the human resource deficit that manages finances. We hope that this result will be a valuable input for developing the following study.