The Role of the Regional Inspectorate in Supervision of Village Funds (Study at the Regional Inspectorate of Maros Regency)

Village funds are prioritized for financing the implementation of village-scale programs and activities with the aim of improving the welfare of the village community. The purpose of this study was to determine the role of the Regional Inspectorate, the inhibiting factors and solutions that can stabilize the role of the Regional Inspectorate in supervising Village Funds in Maros Regency. This research is a descriptive qualitative research using data collection techniques through observation, interviews and documentation. Data analysis techniques in this study used data collection techniques, data condensation, data presentation and drawing conclusions. The results of the study show that the role of the Regional Inspectorate in supervising the Village Fund in Maros Regency cannot be carried out optimally. This is evidenced by the lack of human resources, besides that the monitoring and evaluation activities carried out by the Inspectorate are not comprehensive and are only carried out if there is a request from the village. The inhibiting factors and solutions to the role of the Maros Regency Inspectorate in Supervision of Village Funds are the budget, mobility and the large number of villages in Maros Regency, making this Village Fund audit unable to cover all villages, the Village party was less cooperative during the audit