There are some improvements that must be done in order to close gaps for misappropriation, including in the submission of area codes and distribution of village fund.

With a vast area surrounded by forests, Arombu Utama Village” in Latoma district, Konawe regency, Southeast Sulawesi province, looks as if it is uninhabited on most days.

Villages established using problematic procedures in Konawe, Southeast Sulawesi, are still receiving the village funds. Supervision over establishing villages must be heightened.

The existence of “fictitious villages” linked to the village funds shows the urgent need for institutional improvements and supervision at various levels.