Peran Serta Badan Permusyawaratan Desa (BPD) Dalam Pengawasan Dana Desa Menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa Di Desa Tambusai Utara Kecamatan Tambusai Utara Kabupaten Rokan Hulu

The village is a government organization that deals directly with the community that has a very strategic role, especially in the field of public services. Village development is one of the affairs which becomes the village's authority. As an implication of the implementation of the development, of course it will require funding or sources of village revenue. One source of village revenue is the central and regional financial balance funds received by the district / city which in its distribution for each village is distributed proportionally at least 10% (ten percent) which is called the allocation of village funds. The purpose of this study was to determine the extent of the participation of village officials in the supervision of village funds and the constraints posed under the Village Law in Tambusai Utara Village, North Tambusai District, Rokan Hulu Regency. The research method used in the preparation of this thesis is to use an empirical legal research method which is a method of legal research carried out by observation (observational research) by way of going down directly in the field to get accurate information and data relating to the author's research. The researchers examined how the operation of the law in the community environment, especially in the village of North Tambusai about the extent to which the role of village officials in carrying out the oversight function of the village fund allocation function. The results showed that the rules relating to the oversight of village funds can be clearly seen from the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. That village development of Tambusai Utara does not appear to have demonstrated the objective of equitable development because the function of oversight of village funds has not been carried out to the maximum