Education is one element of life that is needed by the young generation. The city government of Yogyakarta has realized the program of the Card of Prosperity (KMS) through the program of Provision of Regional Education (JPD) to elementary to middle school students. However, the program is still reaping criticism from Yogyakarta city community associated with the distribution of JPD for KMS lesser shareholders. The purpose of this study is to evaluate the implementation of the Decision of the Mayor of Yogyakarta Number 271 Year 2016 About Provision of Regional Education Assurance (JPD) to the Distribution of Regional Education Guarantee for KMS Holders in Yogyakarta. The type of this research is analytical descriptive with qualitative approach using research instrument in the form of interview with chief of staff of education office of Yogyakarta city and documentation study in the form of Performance Report of Government Institution related with performance of education office of Yogyakarta city to distribution of JPD for student holder of KMS. Yogyakarta education office has successfully implemented several indicators related to the distribution of JPD for KMS holder learners in Yogyakarta city that meet the target or target that is for all KMS holders with criteria of drop out students, private or state orphanage residents, scholarship achievement and student holder of KMS achievement in Yogyakarta City organized by education office of Yogyakarta city so as to create their prosperity with amount of fund management of JPD equal to Rp. 32,976,7,650, - used in the financing of KMS holders in Yogyakarta City for personal and operational purposes. Meanwhile, based on LKIP, the mean score of 91.22% with achievement achievement is very successful in the work indicator decrease the drop out rate and increase the school participation rate, the presentation of inclusive education and increase the literacy rate. Yogyakarta city education office has implemented the decisions of the mayor of Yogyakarta number 271 of 2016 by applying the distribution of JPD recipients for KMS holders in the city of Yogyakarta.