<![CDATA[This study analyzes the implementation of public funding policy in the sport sector in South Kalimantan Province as part of local government performance and public governance. Sport funding is positioned as a public policy instrument aimed at achieving policy outcomes through regional sport development programs. Using a qualitative case study approach, data were collected through document analysis of regional planning and budgeting reports, local government financial documents, and provincial sport performance data. The findings indicate that although public funding for the sport sector is formally allocated in the regional budget, its implementation effectiveness remains constrained by several structural challenges. These include budget fluctuation and uncertainty, delays in fund disbursement, concentration of funding in selected sport branches, weak inter-organizational coordination, and limited technical capacity. As a result, the relationship between budget inputs and policy performance has not functioned optimally. This study highlights that financial allocation alone does not guarantee effective policy performance without transparent governance, strong accountability mechanisms, and sustained institutional coordination. Theoretically, the research contributes to public policy implementation literature at the local level, particularly in the context of public sector funding. Practically, it recommends performance-based funding mechanisms, strengthened inter-agency coordination, and institutional capacity building to improve the effectiveness of public funding policies in the sport sector.]]>
