The Government of Aceh and the Aceh People's Representative Council each have their own duties and functions which are regulated in Law Number 11 of 2006 concerning the Government of Aceh. The authority of the Aceh and Regency/City Governments is based on Article 7 and specifically related to alleviating poverty as regulated in Article 179 and Article 183 of the Aceh Government Law which is further regulated in Article 10 and Article 11 of Qanun Number 1 of 2018 concerning the Use of Special Autonomy Funds. to finance development programs and activities, especially infrastructure development and maintenance, people's economic empowerment, poverty alleviation, as well as education, social and health funding. However, The Aceh government has not been able to maximize the special autonomy funds for poverty alleviation in Aceh so that every year poverty continues to grow. The budget is so large but it has not been able to maximize it for poverty alleviation. The research method uses empirical juridical by collecting various research data through interviews with informants and respondents by analyzing qualitatively. Supervision of special autonomy funds carried out by the Aceh House of Representatives in poverty alleviation has not been optimal because there are still internal problems in monitoring programs run by the Aceh Government, and.