This study aims to analyze how implementers understand the implementation of inclusive education at the level of secondary education in Palu City. This type of research is qualitative research. The Education and Culture Office of Central Sulawesi Province as an analysis unit for the implementation of inclusive education policies and the School for Providing Inclusive Education mostly understood the standards and targets and orientation of inclusive education, but in accepting students was limited to specific children with special needs, for example disabled, low vision, slow leaner and mild autism, while those who are blind or deaf are recommended to Special Education School. The pattern of communication developed in the implementation of inclusive education policies in the secondary education level in the city of Palu in Central Sulawesi Province involves various institutions such as: The Office of Education and Culture of Central Sulawesi Province in this case the PK-PLK Sector, Inclusive Organizing Schools, Special Education School and Higher Education. Forms of communication developed between institutions implementing inclusive education are formal, vertical and horizontal. The resource support, namely special tutor who has Special Education qualifications and resource space for children with special needs is not yet available, and there is no proportional budget available for schools implementing inclusive education. The contributions of the social environment are the school and the community response, especially parents provide the support. However, the economic aspect is that schools which provide the inclusive education are not supported by proportionally specific budgets. Political factors in the context of local politics, for example the elections, did not find any influence in the implementation of inclusive education policies.
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