The purpose of this article is to explain the policy for distributing BOS funds to private madrasah in 2020 in the West Sumatra Province as well as an analysis of the policy. This research was conducted through a qualitative descriptive method. The data is the policy for distributing BOS funds to private madrasah in 2020 and the obstacles that arise from this policy. Sources of data are technical guidelines and BOS fund managers at the provincial and madrasah levels. Data were collected in 2020 and early 2021 through observations and quetionary. Furthermore, the data were analyzed quanlitatively. Based on the analysis, it was found that the policy for distributing BOS funds in 2020 was carried out based on the Decree of the Director General of Education No: 7330 of 2019 dated December 27, 2019. In this decision, it was explained that the distribution of BOS funds to private madrasah was handed over to the Regional Office of the West Sumatra Province Ministry of Religion or the Regency Ministry of Religion. Constraints that arise are the budget reallocation process is not flexible and there is a BOS budget allocation in one area of the surplus while in other areas it is a minus.