Mandatory Spending of Education and Health Budget in Papua

This study aims to reveal the phenomenon of compliance with mandatory spending on education and health in 29 regencies/cities Papua. The data analysis method applies quantitative descriptive by using regional financial data, namely: Regional Revenue Expenditure Targets, Education Health Allocation for Fiscal Year 2021, Realization Income, Expenditure, 2017-2020. main finding this is that 27 local governments have not complied education, while health, there are six Of course, fact indicates one weaknesses achieving competitiveness human development Next results show amount income expenditure necessarily accompanied level spending. poor quality planning budgeting at government author aware limitations study; disclosing facts it hoped further research can measure impact performance indicators through an econometric model approach.