Peran Dewan Perwakilan Rakyat Daerah (DPRD) Dalam Mewujudkan Fungsi Pengawasan Anggaran:

The duties and authorities of the Regency Regional People's Representative Council must be carried out in accordance with the applicable laws and regulations, because the Regency Regional People's Representative Council is a representation of the people in the Regency Region. The role of the Regency Regional People's Representative Council in carrying out the function of overseeing the budget and Regional Expenditures is very important as a manifestation of the implementation of community aspirations. This study uses descriptive qualitative research methods with case study data collection techniques, through observation, interviews and documentation as well as literature review. The results of the research show that the role of the Regional House of Representatives of the Serdang Bedagai Regency in realizing the budget oversight function of the implementation of the 2021 Serdang Bedagai Regency Revenue and Expenditure Budget has been going well. The obstacles faced by the DPRD Serdang Bedagai Regency are human resources with different backgrounds, each member lacks expertise, miscommunication occurs, lack of data equipment during meetings, limited funds, different time adjustments and busy schedules between members of the DPRD Serdang Bedagai Regency, and communication factors. Keywords Regional Revenue and Expenditure Budget, Budget Oversight Function, Role of Regional People's Representative Council, Regional People's Representative Council