This paper aims to examine the studies that have been carried out regarding the effectiveness of supervision and delegation of authority in the management of School Operational Grand (BOS/Bantuan Operasional Sekolah) in Indonesia. The results of the study will be used to provide input to those who have the authority to supervise BOS funds (Head of the Branch Office of the Education Office), but are unable to carry out due to the many other tasks that are no less important, and the number of schools that must be supervised to delegate supervisory authority to school supervisors. So that school supervisors can optimally supervise BOS funds as one of the tasks of fostering and supervising school financing standards. The supervision that can be carried out by school supervisors related to the use of BOS funds refers to the main management functions, namely supervision in planning, organizing, implementing and reporting. It is necessary to delegate the authority to supervise the use of BOS funds to the party closest to the school, namely the school supervisor because school supervisors have broad opportunities to carry out supervision because of the attachment of the main duties and functions of supervisors in carrying out managerial supervision.