This research is motivated by a large budget for PAUD operations, but in fact the service for early childhood education is relatively low, the Gross Participation Rate (APK) at the PAUD level is low, and the lack of PAUD education personnel who meet teacher competency standards, there are still many PAUD teachers who come from Cadres. Village and RW Management. This research approach is a qualitative research with case study method. Data collection techniques used are observation, interviews, and documentation. The results of this study indicate that 1) In preparing the budget for the BOP carried out at the school it involves the entire school community, namely the principal, teachers, and class coordinators representing the children's parents. This is done by sending an invitation letter every time there is an agenda related to the budget preparation meeting for the BOP conducted at the school, 2) The PAUD BOP policy in the school becomes the school authority and is determined by the Principal. This is done by the government in providing school operational assistance, which can be used for the benefit of the school both in providing various needs for the learning process. This must also be improved on the various needs of children, so that children are not left behind in internet access, 3) Evaluation activities in the PAUD BOP program are carried out through annual evaluations for 8 standards, including cost standards which are then reported to the Education Office and also the Foundation. This evaluation is carried out on a regular and scheduled basis on activities in schools, 4) The obstacle in preparing the BOP is the decrease in the number of children so that it has an impact on the decrease in the regular BOP obtained, this affects the decrease in the budget that has been allocated for several learning elements, and 5) Solutions to overcome obstacles in preparing the BOP PAUD policy by seeking other sources of funds to cover the lack of BOP, namely funds from the Foundation, and sorting out sources of funds for various school expenses, such as funds for internet installation taken from the regular BOP while paying for the internet every month is taken from the performance BOP, and for teacher honorarium is allocated to Foundation funds.