Aceh as a province that has special autonomy rights in Indonesia through the implementation of Law Number 11 of 2006 concerning the Government of Aceh, has a different governance system from other regions, especially those that do not have special autonomy rights. The Aceh’s People Representative Council (DPRA)'s role in particular in budgeting and supervising has a very important position in realizing the welfare of the people in Aceh. Budget planning is an initial foundation in carrying out the development process and public services for the community as outlined in an instrument called the Aceh Revenue and Expenditure Budget (APBA). This study aims to analyze and review the DPRA's role in carrying out the budgetary and oversight functions of the 2018's APBA determination. The approach method in this study uses an empirical juridical approach, namely research with field data as the main data source, such as the results of interviews and observations. The results of the study show that in discussing the 2018's Aceh Revenue and Expenditure Budget (APBA), the DPRA has carried out its roles and functions in accordance with the applicable flow and mechanism and based on statutory regulations. The role and function of the DPRA in deliberations on the 2018's RAPBA has not been effective due to factors occurring in the regional executive sphere (Regional Heads and their Apparatuses) in the form of poor coordination within Regional Aceh Working unit (SKPA) internals and their relationship with the Aceh Government Budget Team (TAPA) in preparing documents. In the regional legislature (DPRA), the problem that occurs is that DPRA members have not been optimally involved in a number of important regional decision-making, such as the lack of participation of DPRA members in Development Planning Meeting (Musrenbang) activities, the level of attendance of DPRA members in Budget Committee meetings is also still lacking, as a result, the meetings is late from the schedule that has been set. As for the advice given, the Government of Aceh and the DPRA should optimize the role of the oversight function to remind regional executives if the drafting of the RAPBA document is late and submitted to the DPRA for discussion and mutual agreement.