Village funds are one of the crucial issues in the village law, the budget calculation is based on the number of villages by taking into account the population, poverty rate, area size, and the level of geographical difficulty in order to improve welfare and equitable village development. Because of such a crucial issue, the senators assessed that the implementation of village governance requires guidance and supervision, especially the implementation of village activities. The objectives of this study are: (1) to determine the capacity building of the economy and infrastructure for the use of village funds in Wawoangi Village, South Buton Regency; (2) to determine the supervision of the Village Consultative Body in the use of Village Funds in Wawoangi Village, South Buton Regency. Empirical legal research methods or empirical juridical research methods. The conclusion of this research is that the management of the village fund budget in Wawoangi Village is based on the Regulation of the Sub-Regulation Number 78 of 2019, formulated in the Wawaoangi Village RPJM activity and then the implementation of the village funds is carried out with a proportional distribution in each hamlet. Lack of community participation and support with village development management is a factor that hinders the successful use of the village fund budget. The decrease in the level of community participation in the implementation of village development causes the absorption of local labor to also decrease. Village financial management starts from the planning stages, implementing business administration, reporting and mandatory accountability, presumably involving the village community.