Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) dalam Penyelenggaraan Pendidikan di Kabupaten Sinjai

: operational grant School (BOSS) in the Organization of education in the District of Sinjai; (2) to find out the factors that affect accountability Fund Management Operations Masters School Ban (the BOSS) in the Organization of education in the District of Sinjai. The study lasted approximately 2 months and is located in the District of Sinjai. The methods used for this research is Qualitative, descriptive methods. Data collection techniques used is the documentation, Study Library, observation and interview. The results showed that: (1) the management of the operational grant School (BOSS) in the Kab. Sinjai, include (a) the implementation of the management of the Fund\u27S BOSS, (b) the evaluation of the olaan funds-pengel boss. (2) factors that influence the management of the Fund\u27S BOSS at the school that is the delay in the distribution of the funds of the BOSS and ICT which does not support the reporting and the delivery of the work boss