JURIDICAL REVIEW OF THE PREPARATION OF THE VILLAGE GOVERNMENT BUDGET

Law

Village Government Budget elaborates regional needs in developing villages and grants regional autonomy as broad as giving authority and discretion to the regions to manage and utilize regional resources optimally to avoid irregularities and misappropriations. The granting of such broad powers and control must be followed by intense supervision. Although the emphasis on autonomy is placed at the Regency / City level, in essence, this independence must be started from the lowest level of government, namely the Village. Kolowa Village, Gu District, Central Buton Regency is one of the villages that has implemented a village fund budget to increase development and optimize village potential for community welfare. This study aimed to determine the Juridical Review of the Preparation of a Village Government Budget using Village Funds (the study of Kolowa Village, Gu District, Central Buton Regency. The techniques used in this research are literature study, interviews, and documentation. While the data analysis technique used is descriptive analysis. Based on the research results, it was found that the stages of preparing the income and expenditure budget. Kolowa Village, namely planning, implementation, supervision, reporting and accountability. The preparation of the income and expenditure budget, in the preparation of a village development plan meeting with the village government officials and the Village Consultative Assembly then the village government makes a village medium-term development plan) for a period of 6 years, then issued a Village government work plan for a period of 1 year. The Village Government Budget can be arranged and realized according to Regulation of the Minister of Home Affairs No. 114 of 2014.

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