<![CDATA[Post-disaster recovery requires local governments to maintain adequate fiscal capacity to uphold public services and advance sustainable urban development. This study evaluates the financial performance of the Palu City Regional Government from 2019 to 2023 within the framework of post-disaster recovery. Using a descriptive quantitative method, the research examines effectiveness, efficiency, regional economic growth, and regional financial independence ratios to determine fiscal performance traits over the observed timeframe. The results highlight a disparity between revenue collection performance and true fiscal self-reliance. Local own-source revenue collection was highly effective, exceeding target projections in most cases and supported by a positive economic recovery following the 2020 economic downturn. However, operational efficiency remained low, as reflected by persistently high efficiency ratios throughout the period. Furthermore, regional financial independence remained minimal, indicating strong dependence on central government transfers. These findings confirm that achieving revenue targets and economic rebound does not ensure administrative efficiency or fiscal autonomy. Therefore, local financial governance reforms should prioritize revenue collection efficiency, internal control mechanisms, information technology integration, and revenue base diversification. These actions are essential to widen fiscal space and support sustainable urban development, particularly to sustain long-term post-disaster recovery efforts.]]>
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