iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2021.v02i01.018Evaluation of Constraints in Preparation of Consolidated Financial StatementsItaSari Bulan BrTariganLamtiurLidiaGultomIskandarMudaFaculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia.The importance of presenting this consolidated report in describing the regional financial condition as a whole requires serious attention from accounting entities (SKPD) in preparing the financial statements of each related entity. This study aims to identify constraints and problems that arise in the preparation of regional government consolidated reports and recommend what should be improved to minimize the obstacles and problems that arise in the preparation of regional government consolidated reports. The method used in this research is a case study method and is a qualitative research type. In accordance with the type and research method used, the data tabulation analysis technique was used to analyze the data. There are Constraints in the Implementation of Consolidated Regional Government Financial Statements, among others, the difficulty of collecting data, deadlines for preparing consolidated government financial reports, differences in accounting systems, and problems with Human Resources.