This study aims to describe and analyze the implementation of the Village Fund policy in Wajo Regency in terms of the content of policy and policy context aspects. This study used qualitative research methods. This research approach was carried out using a case study approach. The selection of informants in qualitative research is entirely determined by the researcher using a purposive sampling technique. The types of data collected in this study are primary data and secondary data. Data collection techniques used in this study were direct observation, in-depth interviews and documentation. The analysis phase includes data arrangement, data reduction, data presentation and drawing conclusions or verification. The steps to determine the validity of the data are carried out through the degree of trust, changeability, dependability and certainty. Based on the results of the research, it is concluded that aspects of policy content based on indicators of interests that are affected have not been successful in accommodating group interests. The type of benefit indicator has many benefits for the presence of village funds. indicators of the desired degree of change, have not succeeded in giving a better change impact in accordance with the change targets to be achieved. Indicators of the position of decision makers are not centralized but are coordinative in nature so that there is fragmentation between authorities dealing with other units so that the role in formulation and implementation is not maximized. Indicators of resource availability were found to be inadequate in terms of the quantity of resources available and the budget inadequate. While aspects of the policy context, it was found that policy implementers were unable to overcome economic interests and create equal distribution of income, employment and business opportunities for rural communities in the framework of the dominant socio-economic development of rural communities. Based on these conclusions, it is suggested that the design of proposals for implementation of the Village Fund policy should prioritize community participatory aspects through the Bottow Up activity planning scheme. Village fund policy implementation activities should be made by taking into account the potential that exists in the village. Implementers of the Village Fund policy implementation program are not focused solely on the village government, but are distributed to stakeholders and community groups in the village.