This study analyzes the expenditure performanceeof the RegionallFinancial and AssettManagement Agency of Kotabaru Regencyyfor the period 2019-2023. The research aims to evaluate expenditure performance using four key indicators: expenditure variance,eexpenditure growth, expenditurehharmony, anddexpenditure efficiency. The methodology employed isddescriptive quantitative, utilizing data from the Budget Realization Report of RegionallFinancial and AssettManagement Agency Kotabaru Regency. The findings indicate that, based on expenditure variance analysis, RegionallFinancial and AssettManagement Agency Kotabaru Regency consistently maintained expenditure realizations below the allocated budget throughout the 2019-2023 period, which is considered good performance. Expenditure growth showed a positive trend annually, with the highest growth in 2020 (14,48%). In terms of expenditure harmony, operational expenditures consistently accounted for a larger proportion compared to capital expenditures, with average operational expenditure at 42,75% and capital expenditure at 2,71% over the five-year period. Finally, expenditure efficiency was consistently categorized as efficient (below 100%) throughout the study period, indicating no excessive spending. This research provides insights for BPKAD Kotabaru Regency to enhanceethe effectiveness and efficiency of financiallmanagement.