FUNGSI PENGAWASAN DPRD DALAM PELAKSANAAN APBD KABUPATEN MALANG TAHUN 2021

One of the functions of the Regional House of Representatives (DPRD) is the oversight function of the Regional Revenue and Expenditure Budget (APBD). The supervision carried out by the DPRD is political in nature. In carrying out this supervisory function, there are several problems faced, one of which is faced by the Malang Regency DPRD, namely the low budget absorption and the Remaining Budget Calculation (SILPA) which is still quite a lot. The type of research used in this research is descriptive qualitative research. The results showed that the Malang Regency DPRD in carrying out the APBD supervision function carried out three stages, namely the APBD planning phase, the APBD implementation phase, and the APBD accountability phase. In addition, there are obstacles faced, such as budget refocusing, area, education level, competence of DPRD members, Human Resources, Budget Implementation Documents (DPA) that have not been signed, as well as legal basis problems