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The governance of School Operational Assistance (Bantuan Operasional Sekolah/BOS) funds in Indonesia is an important area of public financial law, particularly in relation to legal accountability, regulatory compliance, and enforcement of state education financing policies. Although BOS funds are regulated under a comprehensive legal framework based on the principles of legality, transparency, accountability, and auditability, there remains a persistent gap between normative legal provisions and their implementation at the school level, especially within Islamic schools. This study adopts a socio-legal research design combining doctrinal legal analysis and empirical financial documentation analysis to examine how BOS fund governance is operationalized in practice. The analysis focuses on key financial documents, including School Activity and Budget Plans (RKAS), cashbooks, receipts, and expenditure records, as primary instruments of accountability and legal evidence. The findings show that financial documentation plays a central role in BOS governance; however, its consistency, standardization, and evidentiary reliability vary significantly across institutions, which weakens audit effectiveness and regulatory enforcement. The study further identifies a governance gap between legal design and administrative implementation, where compliance tends to be procedural rather than substantive. It concludes that strengthening BOS governance requires not only regulatory refinement but also standardized documentation systems and improved enforcement capacity within public financial governance. This study contributes to socio-legal scholarship by positioning financial documentation as a key mechanism linking legal norms and administrative accountability in decentralized education finance systems.