SOSIALISASI PENGAWASAN KEUANGAN DAERAH

Abstract

Regional finance is the ability of regional governments to manage regional finances. Management starts from the stages of planning, implementing, supervising, controlling and evaluating various financial sources in accordance with their authority in the context of implementing the principle of decentralization and assistance tasks in the regions which are realized in the form of the Regional Revenue and Expenditure Budget (APBD). The supervisory system will determine the level of independence of the autonomous region. In order to avoid that supervision does not weaken autonomy, the supervisory system is specifically determined both in terms of scope and procedures for its implementation. This is because the principle of general supervision in the autonomous unit can influence and limit regional independence. Keywords: Supervision, independence, evaluation, Finance.