This research aims to investigate and analyze on how the implementation of the Control of the
use of social assistance funds in Yogyakarta. Then analyze the constraints in the implementation of
monitoring the use of funds of social assistance in the city of Yogyakarta and analyze efforts to
address implementation constraints monitoring the use of funds of social assistance in the city of
Yogyakarta. Financial oversight of the state is one of accountabilities to the public for all government
activities related to the use of the State Finance. Supervision of the management of social assistance
funds in the city of Yogyakarta, conducted by the Regional Inspectorate of the city of Yogyakarta. This
research, a solution for increasing oversight function of the management of social assistance funds in
the city of Yogyakarta, which is implemented by the Regional Inspectorate of Yogyakarta. Good
supervision is required for each program of the City Government of Yogyakarta, can run smoothly
and is a program that are pro-people and generate benefits for society. Therefore, the presence of this
study may be useful for all people and all units working device (SKPD) involved in the administration
of an autonomous and responsible government in the city of Yogyakarta.