<![CDATA[In a democratic country, the existence of a Regional People'sRepresentative Council or referred to as a legislative body is a must. The reasonis that the legislature is the people's representative in making laws or regionalregulations that will be applied to the people. By law the DPRD has the moststrategic position in carrying out the supervisory function of local governments.One of the central council functions is the supervisory function, while the actionsreferred to by the institution are more preventive in nature which impliesevaluating and supervising local government programs. Likewise in RiauProvince, the Riau Provincial DPRD has supervised the use of the budget for theacceleration of the handling of the Covid-19 Panemdi in the 2020 APBD. Asstated in the explanation of Article 41 of Law Number 32 of 2014 concerningRegional Government, it states that "DPRD has functions, among otherslegislative function, supervisory function and budget function.This type of research is empirical juridical research or sociologicallegal research, namely a research approach that emphasizes the legal aspectsregarding the subject matter to be discussed, linked to the reality in the field. Thisresearch was conducted at the Riau Provincial DPRD Office and withConstitutional Law Experts in the city of Pekanbaru. while the sample populationis the whole party related to the problem under study. Sources of data used areprimary data and secondary data, data collection techniques in this study is byobservation, questionnaires, interviews and literature review.In the results of the research problem there are two main things that canbe concluded. First, in optimizing the supervisory function of the Riau ProvincialDPRD on the use of the budget for the acceleration of handling the COVID-19pandemic in the 2020 APBD, it went quite well. The second is that the inhibitingfactor for the DPRD's supervision of the APBD is the factor of the RegionalGovernment.Keywords : Optimizing DPRD Functions – Budget Allocation – APBD]]>
