The system of implementing regional government, namely autonomy and assistance duties, the purpose of implementing regional government, especially in Aceh Province, which has the status of a special autonomy region, is regulated by Law Number 11 of 2006 concerning the Government of Aceh which has been amended several times, Aceh Province obtains special autonomy funds that are used to provide health services and facilities to the people of Aceh as stated in Article 183 of the UUPA juncto Article 10 and Article 11 of Qanun Aceh Number 1 of 2018 concerning Procedures for Allocating Additional Oil and Gas Revenue Sharing Funds and The Use of Special Autonomy Funds used for the health of the people of Aceh. The research method uses normative juridical, data collection is secondary, primary and tertiary data, data analysis is carried out qualitatively. The results of the study that the special autonomy fund is an acceptance of the Government of Aceh intended to finance health based on Article 183 of Law Number 1 of 2006 juncto Article 10 and Article 11 of Qanun Aceh Number 1 of 2018 The Government of Aceh in the implementation of health must be based on existing regulations in terms of the use of special autonomy funds intended for health, and the need for a supervisory function carried out by the Aceh People's Representative Council due to the authority of the it is attached to the institution based on Article 22 Paragraph (1) of Law Number 11 of 2006 which states that the Aceh People's Representative Council has supervisory, budgetary and legislative functions, therefore it is necessary to carry out optimally the supervision to the Aceh Government as a user of the special autonomy fund, the impact of supervision of the autonomy fund indirectly on the prevention and enforcement of corruption in Aceh.