摘要:ABSTRACT :Gorontalo local potentials that have not been used optimally encourage localgovernments to make appropriate policy targets. Gorontalo government sparkedthe flagship program area consists of agriculture, fisheries, and humanresources. In applying these programs use the local government budget which isan integral part of the process of development progress of a region, a goodBudget Calculation Report, and in accordance with the principles of publicsector budgets is needed by society to be able to assess local governmentperformance and improve people's welfare . Based on the results of thisstudy analyzes the performance of the provincial government of Gorontalo hasbeen able to carry out budget well, because it managed to meet the budget thatwas budgeted.. The conclusion was Gorontalo local government has adoptedformulation of the Budget Revenue and Expenditure (APBD).