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Submitted: 26 Desember 2020 Revised: 13 Januari 2021 Accepted:22 Januari 2021 Human resources are one of the key elements in national or regional development. One way to improve the quality of human resources is through education as a college means better human resources in terms of quality. Education is one of the priority programs in Pontianak City and it is clear that their government has plans to improve the quality of their human resources through education as stated in their long and medium term development plan. Therefore, this study aims to identify trends of inconsistencies between planning and budgeting in special education programs and activities in pontianak city government in 2019 by using quantitative methods through data collection. Consistency analysis is carried out by evaluating several related documents such as RPJPD 2005-2025, RPJMD 2015-2019, RKPD 2019, Renstra 2015-2019, Renja 2019, and DPA 2019. The results of the analysis showed that the planning and budgeting documents in special education programs and activities in Pontianak city were not completely consistent.

CONSISTENCY OF PLANNING AND BUDGETING IN EDUCATION: THE CASE IN PONTIANAK CITY