SUMMARY
The purpose of this study is to analyze the process of preparing the Wajo district income and expenditure budget from the perspective of a collaborative governance model. This study uses qualitative data in the form of statements consisting of primary data and secondary data. In this study, researchers will use several types of data collection techniques, including observation, in-depth interviews, and document searches. The results showed the Wajo District APBD (Regional Revenue and Expenditures Budget) budgeting process for the 2020 budget year did not fully meet the collaborative governance dimensions of the collaborative governance process, it could be measured and demonstrated based on the face to face dialogue aspect, not involving stakeholders in a participatory manner, both internally and externally. Trust building aspects, there is mistrust among stakeholders, and mistrust of the community in the process of preparing the APBD. The commitment to the process aspect of the Wajo district budget formulation for the 2020 budget year is not committed to a number of process agreements. The shared understanding aspect is that there are differences in understanding between the local government, the DPRD (Regional People's Representative Assembly) and the community in the preparation of the 2020 APBD and the short-term outcome aspect that decision making is no consensus on the results and agreement in the process.