<![CDATA[The Health Operational Assistance Fund (BOK) finances promotive and preventive activities at community health centres (Puskesmas), including noncommunicable disease (NCD) programmes. In Lebak District, BOK budget absorption for the NCD programme reached 100%, yet related Minimum Service Standard indicators remained uneven, indicating a spending-performance gap. Objective: This study evaluated BOK fund utilisation for the NCD programme at Puskesmas in Lebak District using the Context, Input, Process, and Product (CIPP) framework. A qualitative evaluative design was used. Twenty-six informants from the District Health Office and six Puskesmas were purposively sampled; data were collected through interviews, observation, and document review, analysed by CIPP component, with credibility strengthened through triangulation. Policies and planning were in place, though financing flexibility and data consistency were limited (context); staff held concurrent duties and equipment, logistics, and information systems were constrained (input); implementation integrated well with CKG and Posbindu despite fragmented monitoring (process); and BOK funds increased screening and early detection, though achievement remained uneven, with one Puskesmas reaching 100% budget realisation but only 63% screening, 94% hypertension-service, and 50% diabetes-service coverage (product). BOK funds sustained NCD activities and accountability, but optimising performance requires needs-based planning, equitable resources, integrated information, and stronger monitoring.]]>
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