<![CDATA[Local budget planning is a fundamental component of public governance because it determines how development priorities are translated into fiscal decisions and public service delivery. Despite Indonesia's decentralisation reforms, many local governments continue to encounter administrative challenges arising from the timing of central government policy guidance during the budget planning process. This study examines how policy timing influences local budget governance in Kupang City, East Nusa Tenggara, Indonesia. A qualitative case study design was employed, using semi-structured interviews, document analysis, and direct observation. Data were collected from officials of the Regional Development Planning Agency (Bappeda) and analysed using thematic analysis. The findings reveal that delayed issuance of technical guidelines from the central government compressed the planning schedule, reduced opportunities for proposal verification and stakeholder consultation, and increased administrative pressure during the preparation of the Regional Government Work Plan (RKPD) and the Regional Revenue and Expenditure Budget (APBD). The study further demonstrates that effective local budget governance depends not only on regulatory compliance but also on synchronised policy schedules, intergovernmental coordination, and organisational adaptability. Although Bappeda Kupang successfully adopted several adaptive strategies to complete mandatory planning documents, these responses were primarily reactive and constrained opportunities for strategic planning. This study contributes to the public administration literature by positioning policy timing as an important determinant of local budget governance and highlights the need for stronger coordination between central and local governments to improve the effectiveness, predictability, and quality of regional budget planning.]]>
