Analysis of School Principal Performance Audits in Manado City

Abstract

The low level of the Internal Control System opens up gaps for unscrupulous individuals managing BOS funds who are also teaching staff to commit corruption and abuse of authority, therefore it is necessary to increase internal supervision by the Government's Internal Supervisors in the context of guidance and supervision to ensure that there are no gaps in management. BOS funds. Audit is a management tool to carry out its functions in terms of planning and monitoring. To measure and assess whether a program is running effectively, efficiently and economically, a performance audit is required. Analysis was carried out on the Performance Audit carried out by APIP on the performance of Principals of State Elementary Schools in Manado City in managing BOS. The method used in this research is a qualitative method, case study. Data collection techniques were carried out through interviews and observations as well as document review. Based on the conclusions from the research results,The implementation of the BOS program on the quality of education has been effective, but financial management has not been effective, BOS has not been managed efficiently and economically.