The Budget Realization Report (LRA) is an important document that reflects the budget implementation of an entity, including regional governments. This research aims to analyze the presentation of the Bengkayang Regency LRA for the 2022 fiscal year by referring to the implementation of Government Regulation (PP) No. 71 of 2010. The Bengkayang Regency LRA provides information regarding income and expenditure that occurred during the fiscal year, as well as recording the achievement of objectives and evaluating financial performance. This research also identifies gaps between budget planning and realization in Bengkayang Regency in the 2022 fiscal year. The research method used is qualitative research with a descriptive approach. Primary data was obtained through observation and analysis of the LRA of Bengkayang Regency. Other relevant research reports are also used as comparisons. The analysis was carried out to evaluate the quality of the information presented in the LRA Budget Realization Report , the level of compliance with PP No. 71 of 2010, and conformity with applicable accounting principles. It is hoped that the results of this research will provide a better understanding of the presentation of the Bengkayang Regency LRA. The findings of this research can identify shortcomings or weaknesses in the preparation of reports and provide recommendations for future improvements. This research also compares the results with previous research which had a different focus and regulatory reference. With this research, it is hoped that it can be evaluated to what extent the implementation of PP No. 71 of 2010 in presenting the Bengkayang Regency LRA for the 2022 fiscal year. This research contributes to understanding and improving regional government financial accountability and the effectiveness of budget use.