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ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF VILLAGE

FUND ALLOCATION

Nur Afni Bungaaeja

, Haliah

, Nirawana

Faculty of Economics and Business, Universitas Hasanuddin, Makassar Indonesia

1,2,3

[email protected], [email protected], [email protected]

ABSTRACT

This research aims to determine and assess the accountability and transparency of village fund proxy

management carried out by the Bakaru Village Government of Pinrang Regency. This research is a

descriptive qualitative research with data collection techniques, namely interviews. The results of this

study show that the management of village fund allocation in Bakaru is in accordance with the applicable

laws regulated in the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village

Financial Management. The results of the Management Accountability research in Bakaru Village have

been good, both technically and administratively as seen from the information on the management of

village fund allocation that can be easily accessed and the implementation of programs that always

involve the community. Transparency in the management of village fund allocation in Bakaru Village is

also transparent, this can be seen from the existence of easily accessible information and good

communication between village officials and the community so that management is considered

transparent. Even though the management of village fund allocation in Bakaru Village can be categorized

as good, training and coaching on village fund management needs to be intensified by village officials,

especially those directly involved in managing village fund allocation to be more directed in accordance

with applicable regulations so that accountability and transparency in village fund allocation

management can be maintained.

Keywords : Accountability; Transparency; Village Fund Allocation

INTRODUCTION

Village government is the smallest scope in a government of the Republic of Indonesia. If

development in each village can run optimally, then the goal of the central government to make

equal distribution of welfare and fair development will be realized. Therefore, the role of regional

government is quite vital in regional autonomy. According to Law on Villages Number 6 of 2014,

villages have the right to freedom to make regulations and rules in carrying out development and

encourage community welfare independently before being regulated by the regional government,

the existence of these regulations is expected to be more independent in carrying out resource,

financial and potential management activities owned by the village, thus requiring the village

government to apply several principles such as accountability, transparency, participation,

fairness, law enforcement, as well as effective and efficient governance. Regulation of the

Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018, concerning Village

Financial Management and ADD itself will be regulated in the PerBup issued in the Region.

Permendagri Number 20 of 2018 shows that there are 6 (six) components in transparent and

accountable village financial management covering the process of planning, implementation,

administration, reporting, and accountability (Intishar & Muanas, 2018; Lestari, 2017). So that when

the principles of accountability and transparency are not applied properly, it will encourage

problems that will occur in the realization reporting process, of course, it will encourage fraud in

realization reporting with facts in the field (Haryanto & Arifuddin, 2007).

Village Fund Allocation is funds sourced from the State Budget intended for villages that

are transferred through the district/city Regional Revenue and Expenditure Budget and used to

finance government administration, development implementation, community development, and

community empowerment. With the Village Fund, the source of income in each village will

increase. Increasing village income provided by the government to improve the standard of living

of rural communities. However, the existence of Village Funds also raises new problems in

management, village governments are expected to be able to manage in accordance with laws and

regulations in an efficient, economical, effective and transparent and responsible manner by

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paying attention to a sense of justice and compliance and prioritizing the interests of the

community (Ferina et al., 2016).

Problems that are often encountered in managing and managing village funds at the

planning, implementation, and reporting stages are still not understood by the community. The

community has a role in planning, implementing, and reporting the allocation of village funds,

but this has not been implemented optimally by the Bakaru Village government where the

community is less involved in the process of formulating and realizing the budget. This is

evidenced by many people who do not understand about funds and their realization for anything.

In addition, regarding the publication there has been no information regarding the budget for the

allocation of village funds in each hamlet, and even in the village hall there has not been a recent

year. The problem can be attributed to transparency.

The Village Fund Allocation is large enough, requiring the Village government in its

management to rely on the Minister of Home Affairs Regulation Number 20 of 2018 and be able

to account for the use of Village Fund Allocation in an accountable and transparent manner. The

Village government is expected to be able to compile a good Village development and

empowerment plan. This, is intended to create good Village governance.

Bakaru Village has a village fund allocation that always increases from year to year. The

peak of the largest budget amount is in 2022 at Rp.1,893,262,648-, the amount of the village fund

budget depends on the needs and progress of the village development itself. However, what

happened in Bakaru Village, namely in direct observation and observation in the field regarding

village fund management which was the focus of research. The first is about budget priorities that

are still not implemented, such as roads that are still damaged, this is because village infrastructure

which should be a priority for development in village funds is not carried out optimally. In theory,

village fund management has two priorities, one of which is village infrastructure development

(Permatasari & Hasan, 2018).

Village financial management is the overall activity which includes planning, budgeting,

administration, reporting, accountability, and supervision of village finances. With village fund

management, there needs to be transparency and accountability in its management in order to get

maximum results (Adil et al., 2022). Transparency is essential to minimize misuse of village fund

allocations or reduce potential corruption. Therefore, local governments must increase

supervision of transparent financial management of public funds to maintain public trust. In

addition to transparency, another factor that can encourage good supervision of the management

of village fund allocation is local government accountability. Accountability is the responsibility

of the organizer to the community for every decision and action taken in managing the allocation

of village funds (Putri et al., 2023).

Accountability means that in its implementation the management of Village Fund

Allocation can be held accountable and Transparency means that in its implementation Village

Fund Allocation is carried out openly and can be easily accessed through available media. Village

financial management in its implementation is based on the principles of accountability and

transparency, if the principles of accountability and transparency are not fulfilled, it will have a

major influence on village government such as: embezzlement of Village Fund Allocation

management and obstacles in the distribution of Village Fund Allocation, which makes this

interesting for further investigation.

The purpose of this study is to find out how accountability and transparency in the

management of Fund Allocation in Bakaru Village, Lembang District, Pirang Regency.

Sabeni and Ghozali in Sujarweni (2015) stated that accountability or accountability is a

form of necessity for someone (leader/official/executor) to ensure that duties and obligations have

been carried out in accordance with applicable regulations. Accountability is the performance of

the village government apparatus from planning to supervising activities that use the budget must

be accountable and report every implementation of activities in an orderly manner to the

community and to the government ranks above in accordance with the law.

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Broadly speaking about the explanation of accountability, researchers concluded that

accountability is a form of responsibility of an institution or individual who is authorized to

manage public resources which is then published.

According to Sujarweni (2007), transparency is a principle of openness that allows the

public to know and get the widest access to information. With transparency, it will guarantee

access or freedom for everyone to obtain information about government implementation such as

information about policies, the process of making and implementing them and the results to be

achieved. Good governance requires involvement, resilience and ease of access for the

community to the process of government administration.

Thus, it can be concluded that transparency is a principle that guarantees the right of the

public to obtain true, honest, and non-discriminatory access to information about the operation of

an organization and the results achieved by the organization by taking into account the protection

of rights to individuals, classes and state secrets.

RESEARCH METHO

The method in this study is to use qualitative methods because the topics in this study are

topics that need to be explored. This research was conducted in Bakaru Village, Lembang District,

Pinrang Regency. The population used in this study is the Bakaru Village Office, Lembang

District, Pinrang Regency in 2022. The sample of this study is several sources who are trusted to

be able to provide the information needed accurately. Data sources in this study were obtained

from primary data and secondary data. Primary data sources are data that will be obtained and

collected directly by direct observation to Bakaru Village as well as conducting interviews with

Village officials, namely Village Head, Village Secretary, Village Treasurer, and Village

Community represented by the Village Consultative Board. While secondary data is data that

supports primary data, namely through books, journals, and documents in Bakaru Village,

Lembang District, Pinrang Regency. Data collection methods in this study are observation,

interviews, and documentation.

RESULT ND DISCUSSION

Village Fund Allocation Management

Minister of Home Affairs Regulation Number 20 of 2018 explains that village financial

management consists of several stages. Village financial management must certainly be

encouraged from various aspects, one of which is the quality of good village government through

the implementation of government governance in accordance with the regulations that have been

implemented. Funding by the central government through several sources of funds as a whole so

that village governments can exercise authority, namely improving community welfare from

various aspects. One source of funds that has the main use to reduce inequality and create

community welfare is village funds. Stages of village fund management:

Planning

Planning is the process of determining the desired direction of goals in the future to

determine how to achieve. According to Sri et al (2019), village development planning is a

process that is in accordance with the authority by referring to development carried out by local

governments. The Village Government in preparing the program to be implemented must be able

to improve health facilities, education, agriculture, environmental management, community

economy, and economy to improve the quality of life of the people in the Village. This

development planning process is contained in the Village Government Work Plan.

This Village Government Work Plan will determine the direction of village development

in the next one year. In the preparation of the Village Government Work Plan, it must be based

on the focus of village government planning contained in the Village Medium-Term Development

Plan (RPJMDesa). RPJMDesa and RKPDesa will be the only village planning documents for the

preparation of the Village revenue and expenditure budget regulated through Village Regulations.

This was explained by the Village Secretary in Bakaru Village as follows:

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“We will compile the program, first produce the RPJMDesa, we put the RPJMDesa in the

RKPDesa, the RKPDesa can get additional information when musdus is held, and the debate

forum, it becomes additional information for the RKPDesa in the year concerned.” (Village

Secretary)

“We first held musdus at the level of dukuhan, musdes at the village level, and musrenbang the

highest forum in the village. And of course there is the formation of a team consisting of several

village officials and then there are also representatives from community institutions.” (Village

Secretary)

So, through the explanation above, it is known that the proposals brought by the village

community through musdus, musdes and musrembang will be used as a reference in making the

RPJMDesa. Then the RPJMDesa will be further elaborated through the RKPDesa or one-year

Village Government Work Plan. Based on the results of research in the field, the Bakaru Village

Government in the planning stages both compiling and evaluating programs is quite good. This

can be seen from the deliberations held from the village level to the village level. This finding is

in accordance with the principles of transparency and accountability to be able to realize the

concept of Good Governance.

Implementation

The implementation stage is a stage that has been planned in detail whose funds are sourced

from the Regional Budget including Village Funds implemented by the Technical Implementer

of Village Financial Management. The village head as the holder of village financial management

power has the right to appoint anyone to become Technical Implementer of Village Financial

Management. According to the Minister of Finance Regulation Number 49 of 2016 concerning

Procedures for Allocating Village Funds. Village Fund distribution is carried out by transferring

books from the State General Cash Account to the Regional General Cash Account for further

transfer of books from the Regional General Cash Account to the Village Cash Account.

In the implementation of finances in the village, there are several principles that must be

adhered to regarding receipts and expenditures made through the Village Cash Account. Where

all village revenues and expenditures carried out by the village government are carried out using

the Village Cash Account. This makes the village financial system centralized. If you want to

withdraw funds in the Village Cash Account, it must be signed by the Lurah and Kaur Keuangan.

The government distributes Village Funds to each village in stages using the

precautionary principle so that such a large source of funding is not counterproductive. The

Bakaru Village Government has its own regulations in the implementation of activities derived

from the Village Fund. This was explained by the Secretary of Bakaru Village as follows:

"For the Village Fund, I focus on it when it is disbursed, I mean if it has been entered in the

account. It can only be used and distributed to all hamlets to realize development through the

procurement team of goods and services" (Secretary of Bakaru Village)”

Based on the results of the interview, it is known that the management of the Village

Fund will be distributed to all hamlets with each hamlet receiving funds. In addition, the Bakaru

Village Government also compiled a Goods and Services Procurement Team (TPBJ). TPBJ

assists village governments in distributing goods and services needed by each hamlet in terms of

implementing programs derived from Village Funds. For each accusation. The village

government can supervise the implementation of its program through TPBJ, so that the village

government can ensure that the Village Fund in Bakaru Village can be realized for the

development of its hamlet.

Administration

All financial activities carried out by the Village Government, namely the Village

Treasurer, consist of revenue administration and expenditure administration as well as reporting

their responsibilities to interested parties. The village head holds the highest power in managing

village finances because of his position as the head of government at the village level. In its

implementation, the village head is assisted by the Technical Implementation of Village Financial

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Management which is a village apparatus appointed by the village head. This technical

implementation is an element of village apparatus that assists the village head to carry out village

financial management. The treasurer is held by staff in financial affairs who have the task of

receiving, storing, stocking/paying, administering, and accounting for village revenue receipts.

Based on Pinrang Regional Regulation No. 6 of 2008 concerning Village finance article

15 concerning the financial position of the village:

a) The village head holds the power of village financial management.

b) In exercising his powers as referred to in paragraph (1), the village head may delegate part

or all of his power in the form of planning, implementation, administration, reporting to the

Village Apparatus in accordance with his field of duty.

c) To carry out Village Financial administration, the Village Head can appoint a Village

Treasurer from the Village Apparatus who has expertise in the field of trustworthy financial

administration.

Based on the above regional regulations, it is stated that the Village Treasurer must

administer all receipts, storage, payments, administration, which are his responsibility and close

the books at the end of each month in an orderly manner. This is in accordance with the results of

an interview with the Head of Bakaru Village, stating that:

“The Village Treasurer is required to record all transactions in the form of receipts and

expenditures. The Village Treasurer records financial transactions that occur, using the general

cash book, tax assistant cash book and bank book then the village closes every month the general

cash book, tax assistant cash book and bank book, as a report of its responsibility to the village”

(Kepala Desa Bakaru)

In addition to the administrative stages arranged, the Village Treasurer is required to record

all transactions in the form of receipts and expenditures. The village treasurer systematically

records the financial transactions that occur, related to the statement, in a separate place an

interview conducted with the Bakaru Village Treasurer that the village treasurer is obliged to

record all expenditures and financial receipts of the village said:

“In my administration as Village Treasurer, I am obliged to receive, store, and pay, which has

become my responsibility and close the books at the end of each month” (Hasil wawancara

dengan Bendahara Desa Bakaru)

The results of the interview are in accordance with what was explained by the village

head Bakaru that the Village Treasurer is obliged to record all village expenditures and financial

receipts.

Reporting

In carrying out its duties and obligations in Village Financial Management, the Village

Government is required to provide its report to the government above it, namely the Sub-District,

as well as to the Regent / Mayor. In addition, the Village Government in accounting for its

activities must convey to the community.

According to the Minister of Home Affairs Regulation 20 of 2018 in carrying out their

duties, authorities, rights, and obligations in village financial management including Village

Funds, the Village Head must submit to the Regent / Mayor every periodic and yearly. The

submission of the Village Fund realization report is carried out no later than the fourth week of

June of the current fiscal year for the first semester and no later than the fourth week of January

of the next fiscal year for the second semester. Village revenue and expenditure budget realization

of Village Fund reported to Village Consultative Board (Peraturan Menteri Dalam Negeri Nomor

20 Tahun 2018 Tentang Pengelolaan Keuangan Desa, 2018b).

Form of reporting on activities in the Village revenue and expenditure budget has two

levels of reporting, which is:

1) Periodic reports are reports on the implementation of the use of village funds that are made

regularly every semester and or 6 months in accordance with the stages of disbursement and

accountability containing the realization of village fund receipts and village fund expenditures.

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2) The final report on the use of village funds includes the implementation and absorption of

funds, problems faced and recommendations for the completion of the final results of the use

of village funds. Both reports are made by the village head, village secretary and village

treasurer.

Both types mentioned above must be made in accordance with the regulations of the

Regent. The submission of reports on the realization of the use of funds financed by village funds

is carried out in stages by the village head to the sub-district assistance team then the sub-district

assistance team makes village-level reports. This report is then reported to the Regent through the

NPMPDK of Pinrang Regency as a basis for distributing funds.

Village Heads in the process of submitting reports on the use of ADD are required to

submit reports on time. If it is reported late, the Regent has the right to postpone the disbursement

of funds for the next stage and the reduction of funds sourced from the District Budget for the

following year in accordance with the assessment of the District, control team and the sub-district

facilitation team formed by decision of the Regent.

The implementation of the reporting process that has been determined in the Regent

regulation, the author conducted research on the reporting process carried out by the village

government in Bakaru Village in carrying out reporting on the use of Village Fund Allocation

carried out in two stages, namely semester 1 and semester 2, it was conveyed by the village head

who stated that:

“The first stage of reporting, namely periodic reports, is carried out in January and submitted no

later than the end of June to BPMDK to disburse funds. Furthermore, the final report is carried

out in August and submitted no later than January. However, before being received by BPMDK,

the report is verified by the sub-district assistance team" (Results of interview with Village Head)

The results of the interview above were also corroborated by the Village Secretary, saying

that:

"Reporting to BPMDK Pinrang Regency by making a realization report based on the DD

disbursement stage and evaluated by the Pinrang District Inspectorate" (Results of an interview

with the Secretary of Bakaru Village)

Based on the description above, the Village Fund realization report made by the Bakaru

village government at each stage, due to the disbursement of the Village Fund in the next stage,

must attach a report on the realization of the Village Fund in the previous stage. Therefore,

reporting carried out by the village government to the Regent / Mayor is only limited to each stage.

The village government also submits a Village Fund report listed in the Village Revenue and

Expenditure Budget to the Village Consultative Board every year.

Accountability

The consequence of governance in terms of Village Fund management is accountability

to several related parties. In this case, the government is obliged to make a report from the

management of the Village Fund. Submission of Village Fund realization report in writing by the

Village Head (village government) to the Regent/Mayor. In good governance, accountability is

not only conveyed to the government, but must also be conveyed to the community.

The following is a description of the accountability carried out by the village parat:

“It is informed in detail to the community because every village budget planning involves the

community for joint deliberation and everything that is prioritized will be implemented" (The

results of the interview with the head of Bakaru Village)

“Yes, so at this time after the Village Government Work Plan we also convey that we will do this

and inform it in the form of billboards. And in Bakaru Village, we focus on greening because in

the new regulations there are several things that we must do. Because for the village fund, there

is no psychic from the center, we focus on the Village Millik Business Entity as the economic

development of the community, then there is a separate income for the village" (The interview

results of the head of Bakaru Village)

Based on the description of several informants above, the form of accountability from the

Bakaru Village Government regarding the management of Village Funds is to make transparency

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to several parties both to the district / city government and the community. So it was found that

the accountability carried out by the Bakaru Village Government was in accordance with

applicable regulations, namely the Minister of Home Affairs Regulation Number 20 of 2018

concerning village financial management which can be seen through accountability reports by

informing the community through the installation of information boards related to the use of funds.

Accountability for Management of Bakaru Village Fund Allocation

Accountability is an obligation that must be carried out by the village apparatus in charge

of policies and activities set by the government, the private sector or organizations responsible to

the community or related parties. Accountability according to Mardiasmo in (Ferina et al., 2016)

is responsible for success or failure in carrying out an organization's mission and the obligation

to report. Accountability is a public accountability process starting from the process of planning,

drafting, implementing, to reporting that can be accounted for.

Pemerintah Desa Bakaru sudah memenuhi dimensi akuntabilitas, diantaranya:

a. Accountability, honesty and law

According to informants regarding honesty and legal accountability carried out by the

village government:

“Presenting budget reports through billboards such as installing billboards at the Village Office

so that the community can directly see them” (Village Secretary)

Based on the explanation from the village secretary regarding the budget report that can be

accessed by the community through billboards installed at the village office, so that in Bakaru

Village has carried out honesty accountability, then in order to realize legal accountability in

Bakaru Village, this is evidenced by tax payment compliance seen in the tax assistant book made

by the village government.

b. Program Accountability.

According to several informants regarding the accountability of the program carried out by

village officials:

“I think the community responded well because all the budgets are going well" (Chairman of the

Village Consultative Body)

"The community is very responsive to every activity carried out by village officials" (Village

Secretary)

Based on descriptions from several informants about the programs implemented by Bakaru

Village officials, the community gave good appreciation to village officials.

c. Policy accountability

Based on previous discussions regarding program planning or activities to be carried out

by Bakaru village officials. Village officials always involve lower-level communities so that

policies are approved based on initiatives by the community itself.

Accountability or accountability carried out by the Bakaru Village government has

implemented honesty and legal accountability where the village government installs billboards as

a medium of information on the management of village fund allocation so that it is easily

accessible to the community, program accountability is also carried out by the Bakaru Village

government seen from several developments that have been carried out where village officials

always involve the lower level community so that policies are approved based on Initiatives by

the community itself, although there are still some unrealized developments, it has become the

responsibility of the village government. And it is highly appreciated by the community because

it facilitates the smooth running of the community's economy, let alone the local community, the

majority of farmers who require working outdoors and road access is needed.

Transparency of Bakaru Village Fund Allocation Management

Transparency is a principle to ensure freedom for everyone to be able to obtain information

about the administration of government. Information that is entitled to be obtained by the

community both from the stages of the planning, implementation, and accountability process.

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Reporting is built on freedom of information. Information related to the public interest can be

directly obtained by those who need itn.

Based on Law Number 14 of 2008 concerning Public Information Openness (Undang-

Undang (UU) Nomor 14 Tahun 2008 Tentang Keterbukaan Informasi Publik, 2014). In the

regulation, it can be explained that transparency or openness is a principle that can ensure ease

for the public to access information.

Good governance will be achieved if the principle of transparency is well established.

Transparency can be measured through several indicators, which are as follows:(Iswahyudi et al.,

2017)

a. Document Accessibility Availability

The first indicator can be measured by the availability of document accessibility to avoid

fraud and abuse in the Village Fund management process. The availability of document

accessibility is also expected to make it easier for the community to access information about the

implementation of development activities carried out by the village government.

The interview with the informant is as follows:

“That is to present it through billboards such as the installation of billboards at the Village Office

so that people can directly see it” (Results of interview with Village Secretary)

This was also conveyed by other informants as for the results of the interview, among others,

as follows:

“With the billboard which includes transparency, although we do not know the actual amount of

funds, whether what is displayed is correct, but it is expected that the authorities will be trusted

and responsible because the impact will greatly affect the development of the village itself.

(Results of interviews with villagers)

b. Clarity and Ease of Access to Information

The second indicator can be clarity and completeness of information provided by the

village government is very important for the community to know. Then the village government

must be able to provide clear information about the process of implementing village development.

The presentation of the interview results from informants is as follows:

"It was informed through the meeting that some Village Funds and so many Village Fund

Allocations. There are funds from the District and the Center are conveyed and it is explained

that the funds are not only for development but there are village employee salaries, environmental

salaries and other honors and then there are for community empowerment" (Results of an

interview with the Head of Bakaru Village)

c. Openness of Process.

The third indicator can be measured based on Law Number 14 of 2008 article 7 paragraph

2 concerning information disclosure states that public bodies including village governments are

obliged to provide accurate, true, and not misleading public information. All communities have

the right to know the process of managing the Dea Fund as a whole.

The results of interviews with informants are as follows:

"He informed through the installation of billboards at the Village Office so that the local

community can find out how many funds are obtained every 1-year period. (Results of an

interview with Love Welfare)

d. Existence of a Regulatory Framework that Guarantees

The fourth indicator can be measured by the existence of a regulatory framework that

ensures transparency, Village Fund management is basically regulated in Permendagri Regulation

Number 60 of 2014 (Peraturan Pemerintah (PP) Nomor 60 Tahun 2014 Tentang Dana Desa Yang

Bersumber Dari Anggaran Pendapatan Dan Belanja Negara, 2014).

An informant described the results of his interview as follows:

"If the management of the Village Fund is arranged by deliberation. Form of transparency after

that, there are realization billboards and compiled in (Regional development work plan) and

reviewed everything that will be planned then formed in billboards. Then there is the realization

that activity A has been completed and activity B has been completed, that is a form of Village

Fund transparency. (Head of Bakaru Village)

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Based on some of the results of the interview above, it can be concluded that the Bakaru

Village government has implemented the four transparency indicators by involving a number of

communities starting from the development planning process to conducting deliberations with the

community to discuss what development will be carried out with the budget that has been

disbursed by the government, both funds sourced from the State Budget and Regional Revenue

and Expenditure Budget. In realizing good governance, one of them must apply the principle of

transparency in the management of Village Funds by involving Village Apparatus.

CONCLUSION

The Village Fund Financial Management implemented by the Bakaru Village Government

is in accordance with Permendari Number 20 of 2018 concerning Village Financial Management.

In addition, the financial management process of village funds involves the community from the

planning stage to supervision. Based on the results of research on Village Fund Management

Transparency in development in the village that has been carried out in Bakaru Village. So, it can

be concluded that there is a musrembang to appreciate the ideas of residents, participation

containing detailed development activities, and the existence of transparency board billboards

displayed at the Village Office. As for the management of village funds, the report format is in

accordance with Permendagri No. 20 of 2018. There are no obstacles in submitting the report

because in making reports already using a system that already contains financial data. Based on

the results of Village Fund Management Accountability research in development in the village

that has been carried out in Bakaru Village. So it can be concluded by looking at several

accountabilities that have been carried out by the Bakaru Village government ranging from

honesty and legal accountability, program accountability, and policy accountability that have

been implemented in accordance with applicable regulations. And the village government always

involves the community in every development activity.

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