Zainal Muttaqin, Mohammad Ilyas & Dewi Kania Sugiharti
Background: The main problem in this paper is the implementation of the discretionary use of regional heads (Governor of Central Sulawesi Province and Mayor of Palu) in disaster management in the style of earthquakes, tsunami, and liquefaction that occurred in Palu City. Materials and Methods: The legal materials consisting of primary legal materials in the form of legislation, regional head regulations, and regional head decrees who have a relationship with the topic under study, secondary law, namely books and journals both international and national journals, plus tertiary legal material, namely dictionaries. In addition to the secondary data is also used primary data which obtained from field data of the Central Sulawesi Province Government and Palu City Government. Methods of research namely: juridical normative and analytical approach namely the approach of analyzing any legislation, laws, and regulations, regional head regulations, and regional head decrees, relating to the use of regional head budget discretion. Results: As for the results of research in Central Sulawesi Province, discretionary actions for regional heads for natural disaster management include: 1) To discern regional budget shifts between regional units and organizations for unexpected expenditure allocations. 2) Discretionary use of the emergency budget originating from the unexpected expenditure budget (BTT) 3) Discretionary expenditures for goods and services without tenders. Conclusion: Based on the results of research, the right concept and model is the concept of accountability for the use of regional head budget discretion which is carried out after the use of the budget has been completed, following the meaning of discretion as to the independent authority of the official concerned, therefore discretionary action should not require approval from superiors especially previously as determined in article 25 paragraph (1) of Law Number 30 of 2014 concerning Government Administration. And the budget discretionary accountability model in Indonesia is accountable based on state administrative law through the State Administrative Court and if there is an element of abuse of authority in the budget, it can be prosecuted under the law to eradicate corruption.