Perimbangan Dana Otonomi Khusus Aceh antara Provinsi dan kabupaten/kota dalam rangka mempercepat pembangunan di Aceh dalam berbagai sektor akan terwujud apabila pengelolaannya sesuai dengan prinsip kesejahteraan rakyat serta mekanisme pengawasan yang sesuai dengan asas kemanfaatan. Penelitian ini bertujuan untuk mengetahui dan menjelaskan kesesuaian peraturan perimbangan Dana Otonomi Khusus Aceh dengan prinsip kesejahteraan rakyat serta kemanfaatan mekanisme pengawasan pengalokasian Dana Otonomi Khusus Aceh yang dilakukan Pemerintahan Aceh. Penelitian ini merupakan penelitian yuridis normatif yang ingin mengidentifikasi dari aspek hukumnya. Data yang digunakan terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Hasil peneltian menunjukkan bahwa pengelolaan Dana Otonomi Khusus Aceh belum memenuhi prinsip Negara kesejahteraan, karna pembagiannya lebih besar untuk Provinsi daripada Kabupaten/Kota. Mekanisme pengawasan terhadap pemanfaatan Dana Otonomi Khusus belum menjamin pemenuhan asas kemanfaatan. Belum adanya Peraturan Gubernur Aceh tentang Satuan Kerja Khusus dan tentang kriteria seleksi program serta kurangnya peran pengawasan dari lembaga khusus Aceh sebagai bentuk pengawasan eksternal. The balance of Aceh Special Autonomy Fund between provinces and districts/cities in order to accelerate development in Aceh in various sectors will be achieved if the management is in accordance with the principle of people's welfare and the supervisory of its mechanism is in line with the principle of expediency. This study aims to identify and explain the appropriateness of the regulation on the balance of the Special Autonomy Fund of Aceh with the principle of people's welfare. In addition to that, this study also wants to assess the usefulness of monitoring mechanism for the allocation of the Special Autonomy Fund of Aceh that is conducted by the Government of Aceh. This research is a normative juridical research that wants to identify from its legal aspect. This research uses three kinds of data: they are primary legal materials, secondary legal materials, and tertiary legal materials. The results of the study indicate that the management of the Aceh Special Autonomy Fund has not yet fulfilled the basic objectives of the welfare state, because the distribution is greater for the province than the districts/cities. The mechanism of supervision over the utilization of the Special Autonomy Fund has not been in accordance with the principle of expediency. The absence of Aceh Governor Regulation on Unit Special Working and selection criteria program and then lack of Role of Supervision from Aceh special Autonomy institutions as a form external controls.