The village fund policy is a blessing for village development, but it is also an opportunity that can have dire consequences if not managed well. Following the Village Law, it has become the central government's commitment to allocate village funds of IDR 1 billion per village for realization. This policy aims at only village development, as stated in Law Number 6 of 2014 concerning towns, which states that village funds aim to alleviate poverty through developing local economic potential and sustainable use of natural resources and the environment. For this reason, adequate supervision is needed so that village financial management can be utilized optimally. A good village financial monitoring system can encourage good management processes, starting from planning, implementation, and administration to reporting. In implementing IT-based village financial supervision, human resource competency is an important factor. Internally, supervision is carried out by internal supervisors in stages starting from the central government to regional governments, carrying out supervision in accordance with their respective functions and authorities. Externally, supervision is carried out by the Financial Audit Agency, Corruption Eradication Commission, and Independent Institutions. Political supervision is carried out by the People's Representative Council, starting from the central regional level and even the village level. Village-level political institutions also supervise every process of village financial management. Meanwhile, legal supervision is carried out by the prosecutor's office and the police. In financial supervision, the public and mass media also carry out direct supervision through various channels that can accommodate their aspirations. The good and bad of the village financial monitoring system cannot be separated from various things. The most important thing is increasing the competency of human resources so that public services can be more professional. The existence of an IT-based village financial management and supervision system can encourage Human Resources to improve their competence further and increase their integrity so that village finances are managed transparently and accountably. It is hoped that it will be able to increase the effectiveness, efficiency and accuracy of using village finances according to the priorities and interests of the community. This research is legal research using a qualitative approach. In-depth interviews and FGDs were conducted to obtain field data.