Analisis Pengawasan Dan Pembinaan Inspektorat Dalam Pengelolaan Dana Desa Tahun 2019 Di Kabupaten Bengkalis

This study aims to determine the supervision and guidance of the Bengkalis Regency Inspectorate in managing village funds in Bengkalis Regency. This study also aims to determine the efforts of the Bengkalis Regency Inspectorate in fostering and supervising the management of village funds in Bengkalis Regency. The type of data used in this research is descriptive qualitative data. The results of the study indicate that the supervision is not carried out thoroughly on the management of village funds, there are several forms of supervision that are not carried out by the Inspectorate but are carried out by the Village Community Empowerment Service (DPMD) such as supervision in the form of monitoring on allocation, distribution of village funds, supervision in the form of evaluation. on the allocation of village funds, supervision in the form of examinations at the stage of allocation and distribution of village funds. Regarding the guidance for the Bengkalis Regency Inspectorate, there are several forms of guidance that are not carried out by the Inspectorate but are carried out by the Village Community Empowerment Service (DPMD) such as guidance in the form of socialization on allocation, distribution of village funds, guidance in the form of consultation on the allocation and distribution of village funds, because not only the Inspectorate who plays a role in coaching but the DPMD also plays a role in fostering the management of village funds. the efforts of the Inspectorate related to supervision and guidance in managing village funds, namely overcoming budget constraints by optimizing the inspection time by creating an effective and efficient work program. In addition, increasing the number of competent Inspectorate officers so that the implementation of village fund supervision is maximized both in the process of review, monitoring, evaluation, examination, socialization and consultation. Furthermore, to overcome the incompetent human resources of village officials in reporting the management of village funds, it is necessary to have intensive socialization and guidance from the sub-district in villages for village heads and village officials