Abstract

Sustainable development with a focus on environmental issues is the target of both central and local governments. Planning and funding this issue ideally requires harmonization and implementation of top-down and bottom-up alignment. Neglect from a regional point of view often causes various obstacles in implementation, which of course, causes inefficiency. The allocation and distribution of budgeting through special transfer funds for environmental issues is interesting to elaborate on with attention to the sustainability of the policy and the expected benefits. The analysis of the implementation of government funding support for the development of national priorities related to the environmental sector in the region is interesting to elaborate more deeply to provide information on strategic control and integration of future development. This further elaboration is in line with the national economic recovery after the COVID-19 pandemic, which has attracted the attention of many parties. The method used in the analysis is a mixed method approach through documents review and limited discussion (FGD) with stakeholders at the central-regional level, as well as through online survey methods. The documents review includes  all planning documents at the central and regional levels to capture the Physical Special Allocation Fund (SAF)  2021 policy for the Environment, analyze budget distribution, and analyze central-regional planning/funding alignment in terms of planning documents. Focus Group Discussion (FGD) method and online questionnaires are used to capture field problems. Expexted outcomes in this evaluation-based analysis can provide recommendations following the actual conditions in the area as the implementer of this fund.