To find out the regional financial capability and regional financial independence and the Index of Routine Expenditure Capability, the development of regional expenditures, routine expenditures, regional income and PAD and Papua Province transfer funds during the Covid-19 pandemic. This study uses time saries data with the data source of the realization of the Papua Province Regional Budget Revenue Report. The results of the analysis show that regional financial independence shows that they have a moderate level of independence, the routine spending ability index shows that the proportion of PAD's ability to finance routine expenditures is still below 20% of the total expenditure and the total Papuan provincial government budget and the proportion of developments for routine spending in 2020 This is quite significant and the total expenditure of the Papua Province regional government has actually increased during the pandemic, as is the proportion of PAD development. Keywords: Decentralization, Independence, Ability Index and growth
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