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This publication contains general overview of the sources of revenue and expenditure Lampung provincial government and district / city governments. Data shown in this publication is the realization data revenues and expenditures in 2014 and 2015, the provincial government and district / city governments. Sources of financial statistical data was obtained from the provincial government and district / city governments. The data collected by surveys conducted by local finance the Central Statistics Agency of Lampung Province and the Central Bureau of Statistics districts / cities in Lampung Province. Direction of local fiscal policy adapted to the circumstances and the potential areas which are based on Law Number 17 Year 2003 on State Finance, Law No. 1 of 2004 on State Treasury, Law No. 33 of 2004 on Balance Fund Central and Local Government, and Regulation No. 21 year 2011 regarding the Second Amendment to Regulation No. 13 year 2006 regarding Guidelines for financial Management, and Regulation No. 27 year 2013 on Guidelines for Preparation of Budget (APBD) for Fiscal year 2014, the local government in determining the direction of financial policy area in allocating Budgets are based on development programs which have been prepared in accordance with the future perspective of procedures and mechanisms ranging from planning at the village / sub-district, district / city to province. In the framework of the implementation of development needs to be improved ability to manage and capacity building areas. Among ability to manage is to manage the budget which is a translation of quantitative objectives and goals of local governments as well as the duties and functions work units, so that the local budget is an integral part of the whole process of development planning. Budget is also an economic financial mirror of society and people`s choice. Besides budget priority on programs and activities that directly touches people and address community needs as well as regional development. Allocation shopping areas prioritized for accelerated implementation of programs in the regions such as Sumatra Infrastructure Java Connector (IPJS), Toll Road Terbanggi-Bakauheni, and others. In its management guided by the principles of effective, efficient, and economical as well as pay attention to the performance of the overall development.