Position of the village consultative body in planning supervision of village funds: Legal aspect view

This research aims at finding out the oversight mechanism that the Village Consultative Body must carry out related to oversight of funds and how the Village Consultative Body responds to problems related to the supervision of village funds. Research results show that the village consultative body as a legislative body has the right and responsibility to oversee the management of development and empowerment financed by village funds. The implementation of supervision of village funds aims to provide confidence that the management of village funds has been carried out following the provisions, especially regarding the right location, terms, distribution, amount, and use. The community supervises village funds through the village consultative body, the village government must submit an accountability report on the use of funds, and there must be a report on the implementation of the village government submitted to the district/city government. The oversight mechanism so that village funds are not misused is regulated in an Indonesian government regulation that follows Law No. 6 of 2014