Abstract
This research aims to analyze the level of efficiency and effectiveness of BOS Fund management at SDN 2 Rejosari for the 2017 fiscal year. The results of this research show that the average level of effectiveness at SDN 2 Rejosari is 100.6% so it can be said to be very effective, while for development levels efficiency during the 2017 budget year showed an average efficiency level of 99.6% so it can be said to be efficient
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