Common gaps in the current reporting system regarding the progress of meeting the targets Sendai Framework for Disaster Risk Reduction (SFDRR) implementation in low- and middle-income countries include (1) systematic bias towards central governments’ interests and narratives; (2) reports suffer from lack of independent process committed to evidence-based reporting; (3) progress reports do not reflect adequate aggregation of progress from sub-national levels. This research focuses on assessing the progress of SFDRR implementation at sub-national levels in Aceh province, Indonesia–the place where Indian Ocean Tsunamis killed around 170,000 people on Boxing Day 2004. The authors combined key informant interviews and content analysis of policy documents to collect evidence of the progress in the four SFDRR priorities for action. Two case villages in Aceh demonstrated challenges and opportunities at local levels. Findings suggest gaps in SFDRR implementation include a lack of deliberation of risk assessment and knowledge dissemination, discontinuity of regional DRR forums, lack of incentives for mitigation and shared commitments, and responsibility. Progress at village levels is equally challenging due to the lack of funding allocation, discontinuity of village-level preparedness, and lack of adoption of sustainable recovery and community participation. In summary, since the progress of implementing DRR across four priority areas of the SFDRR in Aceh is not optimal, Aceh authorities (e.g. provincial and district secretariats), provincial and district Disaster Management (DM) Agencies, and other relevant DM actors need to comprehensively improve DRR across all four Priorities for Action of the framework in the province.