This handbook provides guidance for Indonesian National Government Internal Auditor (BPKP) team in the field on conducting the verification of outputs for the Government of Indonesia Specific Purpose Grants (DAK) infrastructure. This handbook is created as part of collaboration between the Ministry of Public Works and the BPKP at the central level, to improve the effectiveness of BPKP technical verification. It describes all the basic infrastructure objects that are financed by DAK transfer at the local governments. On conducting the verification of outputs, initially, BPKP faces many challenges which one of them are on the technical knowledge and capacity to support quality of reports and the decision. Therefore, this book serves as supporting document to determine the critical items for the verification process.