Governmental policies have automatically changed when COVID-19 was declared a national pandemic. The principal concerns regarding monetary settlements by the federal and regional governments are not an exception in this case. Based on the duties of the Regional People's Representative Council (DPRD) in the East Kutai Regency Government, this research was carried out to describe policy implementation and identify the encouraging and discouraging factors for refocusing policy implementation and budget reallocation during the COVID-19 pandemic. The method used in this kind of research is qualitative descriptive research. The East Kutai Regency's DPRD Office is where this study is being conducted. An interactive model created by Miles, Huberman, and Saldana (2014: 10–19) was utilized for the data analysis, which included data collection, data reduction, data display, and conclusion/verification. According to the study's findings, there were precise guidelines for implementing the strategy of refocusing and reallocating the regional revenue and expenditure budget (APBD) during the COVID-19 epidemic in East Kutai Regency. This rule sets forth the processes and tools for carrying out the decision to reallocate and refocus APBD in response to the COVID-19 pandemic. The municipal administration has engaged in extensive and ongoing socialization by including relevant stakeholders in various communication channels. In addition, sufficient facilities, knowledge, and human resources are necessary for effective policy implementation.