By:
Erwin Lumban Gaol
This study aims to evaluate the internal control system in the management of school
operational assistance (BOS) fund of Public Elementary School 16 Urat Timur.
The subject of the study is SDN 16 Urat Timur. This study applies a qualitative
descriptive method where the data are collected through interviews with the school
principal as the BOS fund management team leading, and with the school
committee and the teachers. The data are also gathered from documentation and
observation. The researcher uses PP. No.60 of 2008 concerning government
internal control system as an evaluation instrument. The results of the study reveal
that the internal control has been implemented properly, yet requires improvement
on their fund management activities where the school requires to set BOS fund
priority allocation and maximize its utilization.