<![CDATA[The COVID-19 pandemic created significant pressure on regional fiscal capacity and local economic activities, including in Makassar City. As a strategic response, the Makassar City Government initiated the Makassar Recovery Program, which consists of three main pillars: Health Immunity, Social Adaptation, and Economic Recoveryy. This study aims to evaluate the structure of budget allocation for the Makassar Recovery Program and examine its contribution to strengthening community economic resilience after the pandemic. The study employed a qualitative descriptive approach using a literature review. Data were collected through document review of policy documents, regional financial reports, government publications, statistical reports, and relevant academic studies. The data were analyzed using qualitative descriptive analysis and narrative synthesis, supported by the Value for Money approach to assess economy, efficiency, and effectiveness. The findings indicate that the Makassar Recovery Program was implemented during a period of local economic Recoveryy, as reflected in the improvement of Makassar City’s economic growth from -2.19% in 2020 to 4.47% in 2021 and 5.40% in 2022. However, the evaluation identified limitations in budget transparency, particularly the limited availability of detailed expenditure information for individual activities and program pillars. These limitations constrain evidence-based evaluation and public oversight. The study implies that regional governments need to strengthen budget transparency, integrate digital monitoring systems, and provide more detailed performance and financial information. Overall, the Makassar Recoveryy Program was associated with the post-pandemic Recoveryy process, although stronger fiscal transparency and accountability remain necessary to support sustainable and measurable policy outcomes.]]>
