This research aims to analyse the budget performance of Gubernur Sumsel Super Series Badminton 2021 in Dinas Pemuda dan Olahraga Provinsi Sumatera Selatan. The method used is a qualitative descriptive method through a quantitative data which is processed expenditure budget analysis and interviews. The results of the study show that (1) the analysis of the expenditure variance on Gubernur Sumsel…