FINANCIAL ACCOUNTABILITY IN THE MANAGEMENT OF VILLAGE FUND ALLOCATION
Yulihantini, Dinna Tri
Wardayati, Siti Maria
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The allocations of village fund are grants from the central government to village government. The purpose of giving the village fund allocation is to finance the implementation of governance and development, social development and empowerment of rural communities. These funds are managed based on the principles of transparent, accountable, participatory, in orderly and disciplined budget. Financial accountability will determine the quality reports village fund allocation program. In the implementation of the Village Fund Allocation has some constraints, e.g : unclear regulatory, the low competence of human resources and the lack of coordination and supervision. The purpose of this study is to provide an overview phenomena and to solve the problems so the implementation of village fund allocation is in accordance with the rules and recommendations of previous studies. The method of this research uses literature study, it is using secondary data are from of books and articles. The results of the study provide solutions to problems that occur. So it is realize the financial accountability of the allocation village fund program. Recommendations are given, among others, to make regulations and technical guidelines are clear and socializing the program and the benefits of the village fund allocation. Conducting technical guidance for human resources and provide mentoring and good supervision.
- LSP-Conference Proceeding