Corruption is very detrimental to the state finance or state economy and hamper national development, so it must be eradicated in order to realize a just and prosperous society based on Pancasila and the Constitution of 1945. Throughout 2016-2017 year six Reje Kampung reported by people guilty of corruption use village funds, but so far investigators have not set a corruption suspect the village fund. This type of study is juridical empirical research, the study was conducted at the Police Central Aceh district. The data used in this research is primary data and secondary data, engineering data collection was done by interview and document study. Problems of police as investigators of corruption in the determination of criminal suspects corruption of village, namely: First, the witness was not cooperative in the willingness to attend despite having been properly called, officially, Secondly, corruption investigators must first have evidence of the value of state losses from the Inspectorate of Central Aceh District and the Audit Agency (BPK), which takes a very long time to more than 2 (two) months.