Harmonization of Contents the Draft Regional Regulation on Financial Management of Gorontalo Province

The formation of regional regulations cannot be separated from the harmonization of draft regional regulations. This stage is carried out to avoid overlapping regional regulations, in the sense that these regional regulations do not conflict with higher or equivalent laws and regulations, both vertically and horizontally, as well as aspects of content and finishing techniques. This research is a normative legal that examines the harmonization of the contents of the regional regulation draft regarding the financial management of the Gorontalo Province. The results of the study illustrate that the preparation of laws and regulations must refer to a philosophical basis, namely legal norms which are based on legal ideals (rechtsidee) as the highest legal value, then on a sociological basis which has a high level of effectiveness towards society, and then on a juridical basis which must be based on higher regulatory norms. Furthermore, in harmonizing the contents of the draft regional regulation on the financial management of the Gorontalo Province, it was seen that there was a significant gap, including the improvement of the preamble formulation, the legal basis for consideration, the addition of articles governing the regional regulations of the Gorontalo Province regarding regional financial management. The current regional regulation status is an implementing regulation in the form of a Governor ’ s Regulation, as the executor of this regional regulation.