This study aims to describe the allocation and distribution policy of the School Operational Assistance Program (SOAP), which is also known as the Bantuan Operasional Sekolah funds for compulsory education units in Kuningan Regency, West Java Province, Indonesia. This study is a qualitative research that uses primary and secondary data. Primary data are obtained from informants, namely, structural officials of the Ministry of Education and Culture, Ministry of Home Affairs, and Ministry of Finance. Secondary data comprise official documents, such as the special allocation fund and institutional profiles, activity reports, and research results and relevant information. Results reveal that SOAP had been implemented in accordance with the provisions contained in the SOAP handbook.However, weaknesses should be addressed by school principals as the recipients and managers of the SOAP funds. Results of the evaluation reveal that in 2017, the SOAP funds for all 41 state junior high schools in Kuningan District amounted to nearly IDR 22,134,027,000. The largest proportion of 30% was allocated for the salaries of honorary teachers, employees (locally referred to as guru tidak tetap and pegawai tidak tetap), and freelance workers; 25% for service goods expenditure; 20% for teaching and learning activities; 15% for student activities; and 10% for building maintenance.