This qualitative study examines the implementation of complaint-handling and whistleblower-protection policy at the Regional Inspectorate of West Kutai Regency, Indonesia, as mandated by Regent Regulation Number 27 of 2024. Using a descriptive qualitative design grounded in George C. Edwards III's policy implementation model, data were collected through in-depth interviews, field observation, and documentation, then analyzed through data condensation, display, and conclusion drawing and verification, with credibility strengthened by source and method triangulation. Findings show that internal communication of the regulation is well institutionalized, whereas external outreach to remote communities remains fragmented and limited. Human and budgetary resources are nominally adequate but constrained by heavy auditor workloads and the absence of an integrated digital complaint system. Implementers display strong professional integrity and neutrality, yet show weak proactive follow-up in reporting case status to complainants. The rigid, hierarchical bureaucratic structure safeguards procedural legality but slows resolution speed. Persistent geographic barriers and lingering public doubt over identity confidentiality further hinder policy effectiveness. The study recommends developing an integrated digital reporting platform, intensifying grassroots oversight literacy campaigns, and simplifying disposition procedures through binding service-level agreements to strengthen public trust and whistleblower protection.