Abstract
This research aims to determine the Distribution and Use of Village Funds In villages in Tujuah Koto Talago, Guguak District, Limapuluh Kota District West Sumatrera, there are three (3) aspects in the use and distribution of village funds namely Financial Aspects in Use of Village Funds, Aspects of Procurement of Goods and Services in the Use of Village Funds and Aspects of Reliability of Internal Control Systems. To achieve that goal, qualitative research method with interpretative approach is used. Data Sources are Primary data and Secondary data. Data collection techniques are carried out by observation, interviews, and document. The results showed:(1) Finance in the use of village funds in disbursement has been delayed, namely liquid one-stage funds in May and second stage funds in September and prioritized use of infrastructure (2) procurement of goods and services in the use of village funds are carried out efficiently, effectively, transparently, community empowerment, mutual cooperation and accountability (3). Reliability of SPI is carried out based on the internal environment, risk assessment, control activities, information and communication and monitoring carried out by the sub-district head, nagari guardian, nagari, bamus and the community
Keywords: Distribution and Use of Village Funds