Local income is the amount of money that a region receives through its regional treasury account, either as compensation for its own efforts or as a consequence of aid from the federal government or other authorized sources. The Padang District Office plays a crucial part in managing the sub-district's financial administrative issues, including budget preparation, cash holders' treasury, bookkeeping, and financial accountability in compliance with legal requirements. This study used a qualitative technique combined with a descriptive methodology for its research. The Head of Padang District Office's Program and Budget Subdivision is directly interviewed for data gathering, and documentation is also used. The goal of this study is to assess the efficiency of the Regional Revenue and Expenditure Budget's implementation and determine whether the District Office's preparation of the budget complies with Minister of Home Affairs Regulation No. 64 of 2020. The research's findings demonstrate that the Padang District Office's budget preparation process complies with Minister Regulation Number 64 of 2020, and that the budget for the fiscal year 2022–2023 has an efficiency level of 92%, or is considered to be efficient. The Padang District Office routinely examines the executed budget, whether it comes from the financial supervisor or the district office budget users.
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