In the world of education, the government recently gives serious attention how to improve the education by giving many grants and allowance in order to make education affordable. One of the grant or allowance given by the government is BOS. BOS stands for Bantuan Operational Sekolah. It is aimed to help the students from the poor family can go to school. The government distributes this grant to all school and wish the institution will distribute and share the grant to the students. This research do investigation to the primary school in Ciracas district, the team want to know the distribution and allocation of the BOS grant. The BOS grant is aimed to help the students on the nine years compulsory education. The result show there are 6 items allocation of BOS
1. BOS the first element to support the 9 years compulsory n.
2. BOS give the students access to get education without fee
3. BOS make the students can continue their study from elementary school to intermediate school.
4. The head master must be able to manage well, transparently and accountable.
Key word : BOS, the 9 years compulsory education, manage, transparency, accountable and Ciracas Elementary Schools