Abstract
This aim of the study is to determine the regulations related to the supervision and guidance of the financial management of the local government in Indonesia. Qualitative approache of Socio Legal Research is applied in the study. Supervision and guidance of the financial management of the local government cannot be said to be effective yet due to the multi layered and tiered steps of controlling resulting in overlapping examinations performed by both internal and external auditors. It can occur because of several factors and they are as follows: (1) Internal and external audits have the duties and authorities to audit the financial responsibility of the state/local agency over any institutional activities with the relatively same objectives and scopes of the examination; (2) Coordination to avoid the overlapping between the internal and external audits is relatively difficult to do since it can result in the restrictions of the supervisions; (3 ) The results of the internal audit shall not be mutually used by both internal and external audits.
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