Fungsi Inspektorat Dalam Pengawasan Di Kepenghuluan Pemerintah Daerah Kebupaten Rokan Hilir

After was passed the village UU No.6 Year 2014, the village gained the certainty of the source of funds derived from APBN by mechanism of village funds and the allocation of village funds (AAD). The amount of funds that will flow to the village will be very large. That large amounts that will flow through the village funding mechanism and ADD that will impact th large potential for corruption in the village government. Several corruption cases are related with the village finance that occurred in Rokan Hilir District,until 2019 The Rokan Hilir District still not yet have the maximum prepare to do the supervision. The objective of this research is to analyze how far the implementation of supervisory function that implemented by the Regional Inspectorate of Rokan Hilir Regency in village government supervision. Regional Inspectorate of Rokan Hilir Regency can prevent and detect fraud as early as possible in village financial management. The technique of collecting data by interview and analyze the document. The interviews were conducted with the Inspector of Regional Inspectorate of Rokan Hilir Regency, especially village government. Documentation of the Strategic Plan, and the Annual Oversight Work Program (PKPT). The results of this research showed that the Regional Inspectorate of Rokan Hilir Regency still had constraints such as the limited of auditor amount and and the auditor capabilities that were still in the First JFA and Young JFA. This cases caused the implementation of supervision function in village government not optimal. The author suggests that the Inspector more coordinate with the Guidance agency BPKP, to increase the amount and the quality of JFA wich owned by the Inspectorate of Rokan Hilir