Over years of the regional budget of 2003-2013, there is still a lot of the allocation of funds that must be is continuously improved, depends on the remembrance of the application of the local election to bring a hope and results of better leadership than before. Level of the success of the implementation of regional autonomy is to be able to measure in terms of the level of woman-budget accountability. This research also found that the local election not having a significant effect on the effectiveness budget. The impact of that turns out to be shown the results of fare particularly better on Imam Utomo's reign. This is caused by less of level absorption of budgeting, especially in some regions which access the locations are difficult to reach. Another factor caused by the fact that both lumped rules designed to weed out from the center of the purposes that tended to be bind of the regions to handle finances by own self, because the region still needs much of money depends on the society needs.