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This study aims to analyze the management of public expenditure stages carried out by the City Government of Bukittinggi in fulfilling services and improving the quality of basic services for Minimum Service Standards (SPM) in the field of education in the 2022 Fiscal Year. With a budget of more than 181 billion, the City Government of Bukittinggi allocates activity budgeting 80% for basic services and 20% for achieving quality basic services, in Early Childhood Education, Basic Education and Equality/Non-Formal Education. In 2022 the city government is synergizing to further improve the quality of education after the Covid-19 situation by launching a number of new programs in the Bukittinggi Government Featured Program (PUPB). This study then analyzes the stages of public expenditure management carried out by the City Government of Bukittinggi based on the thoughts of Cheryl Williamson Gray. Using a descriptive qualitative research method based on the main data of observation, interviews and other document data as supporting secondary data. The results of the study then show that the City Government of Bukittinggi for the 2022 Fiscal Year has met the service performance target at Minimum Service Standards at 97% with 3% of the deficiencies being mostly in the category of educators and education staff who are still not fully qualified S1/D-IV in each level of education.

This study aims to analyze how the implementation of changes to the Regional Revenue and Expenditure Budget (APBD) of Bukittinggi City in the 2020 Fiscal Year that must be carried out in an effort to overcome Coronavirus Disease 2019 (Covid-19) in Bukittinggi City. This change was implemented based on central government guidelines including Government Regulation in Lieu of Law No. 1 of 2020 and Joint Decree of the Minister of Home Affairs and Minister of Finance No. 119/2813/SJ and 177/KMK.07/2020. This study uses a descriptive qualitative research method with the theory of the Budget Cycle. The results showed that the Bukittinggi City Government during the 2020 Fiscal Year had made seven budget changes with two of them being budget refocusing, this budget change was made based on the three main focuses of Covid-19, namely the fields of Health, Economy and Social Safety Nets which rely on The seven main local government organizations of Bukittinggi are the Health Service, Agriculture Service, Fire Service, Regional Disaster Management Agency, Public Works and Public Housing Service, Social Service, and the Environment Service. During the focus of this Covid-19 response activity, it has an impact on changes in the total city government budget which has decreased in the budget with a percentage change in Total City Revenue up to 14.08%, Total Expenditure decreased by 11.28%, but for Expenditures in the Unexpected Expenditure section ( BTT) has increased to a percentage of 2,119.48%.