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Management of performance-based budgeting provides a more specifically related to the ability of an area to always explore the potential of the area in order to increase budget revenues, which will have an impact on governance and financing capabilities of regional development activities. Specifically, this study is limited to the Budget where there are decisions related to spending and investment. This of course is based on the fact that compared to decisions relating to the realization of income or profit, decisions related to spending or investment are more likely to potentially create a gaming budget and "impose" the use of the budget to condition the percentage of absorption. The results showed that the agency (for the context of local governance in Indonesia called SKPD) working under a set budget politically by the heads of regions and local representative institutions (parliament). Therefore, the budget preparation process that involves the participation of SKPD allows carrying out mark-ups for target spending or mark-down for revenue targets in the proposed budget submitted to the local government budget team. The application or implementation of carry over and carry back to the implementation of regional spending, especially on Implementation Unit (SKPD) enables increasing efficiency and maximizing the performance of SKPD concerned as it relates to the budget user behavior itself. The results of this study are not fully able to conclude that budgetary flexibility is the proper answer to the weakness of conventional budget. Keywords—flexibility; budget; carry back; carry over

Is Inefficiency Still A Major Problem in Regional Spending and How To Overcome It? (Case Study of East Kalimantan Province)