PENGAWASAN ANGGARAN (BUDGETARY CONTROL) SEBAGAI STRATEGI PENCEGAHAN DISTORSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS DI KABUPATEN NABIRE)

Oversight of the budget (budget) is a form of action to ensure financial management runs according to the purpose and plan. Further, serves as a guide to assess the correspondence between the local government budget execution and the applicable provisions. In addition, useful to ensure that the budget be used in accordance with the ethics and the rule of law. This study aims to describe the regulatory oversight of the budget prepared by the Local Government Budget Team (TAPD) Nabire district supervision and implementation of the functions of the House of Representatives (DPRD) Nabire district in the process of preparation, implementation and accountability of the district budget Nabire. The data used are the primary data are the results of direct interviews with informants and secondary data obtained from the office of the Regional Financial Management Board, the Regional Secretariat, Office of the Regional Planning Board and the Secretariat of the Council of Nabire district. The analysis tools include: Analysis of cultural themes and a simple SWOT analysis. The results showed that supervision is carried out in the government budget Nabire district can not be run effectively and shows lack of oversight of the budget revenue and expenditure (budget). This is caused by their own governments are not willing to use the local regulations on financial management subjects as a reference region in the process of the preparation, implementation and accountability of the district budget Nabire. The evidence suggests that the regulation 23/2007 has never been socialized to all SKPD, so the team budget and the budget agency Nabire regency had never read, even knowing the regulations. Implementation of the DPRD oversight function suggests that there are deviations from the process of preparation, budget execution and accountability. Team in the budget process of local government budget is always late and not on time in making changes in budget discussions and budget preparation. In addition, there are indications of diversion of funds to the county tax office revenues, so it has formed a special committee (committee) Nabire Parliament to investigate the irregularities