Abstract:
In the perspective of the political autonomy of local government budgets are to allocate resources and revenue or local revenue intended for local development in one fiscal year. Budget policy in question are in favor of the public interest is not a policy that protects the interests of the group even more personal interest. Budget countries or regions belongs to the people who cater only to the people's interests. As political decisions, budgetary policy through the political process is often lengthy and complex. The process includes policy objectives and the way decision-making, the people or groups involved, either as planners, implementers and beneficiaries of budget policy. While the realm of macro democratic governance, policies, budgets are political mandate citizens the public resources that are mandated to institute local government (executive and legislative) authority as the owner of budget management. Authoritative nature of the government so of course only valid as long as the local government able to implement the allocation or distribution of the budget based on the values of the interests of citizens.
