Regional spending realization in Indonesia remained relatively stable before the COVID-19 pandemic, with average realization rates consistently around 95%–97% during 2017–2019, before declining sharply to 88.5% in 2020 due to budget refocusing toward health and social protection programs. Following the easing of pandemic pressures, regional spending gradually recovered from 2021 onward and eventually exceeded 100% in 2023–2024, with average realization reaching around 125.5% in 2024, indicating the increasing use of revised regional budgets (APBD-P), additional fiscal transfers, and accelerated spending programs. The distribution of spending realization also became increasingly unequal in the post-pandemic period, as most regions still recorded realization rates within the normal range of 85%–105%, while several regions exhibited extremely high realization rates exceeding 150% and a few others showed unusually low realization levels. This widening dispersion suggests that although regional fiscal performance recovered strongly after the pandemic, disparities in budget execution capacity across regions became substantially larger in the final years of observation.