The local government finances performance is a parameter to assess the success or the failure of the
implemention of local governments financial management strategies achievement policy. The
overview on local government finances performance is reflected on the local government budget
(APBD) that can be used as a measure of the capability of the local governments to finance the
implementation of developmental tasks and the equitable distribution in developing its local
potentials. Based on this, the research is formulated as whether there is performance development on
local government finances in West Nusa Tengggara province in order to support the implementation
of the regional autonomy. The purpose of this study was to determine the development of financial
performance in the Province of West Nusa Tenggara fiscal year of 2003 - 2007.
This research is included as a descriptive research using object Local Government of West Nusa
Tenggara Province as the object of the research. The secondary data needed is the local budget FY.
2003-2007. Data collection method used is documentation. Analysis of data used are: (1) the ratio of
local self-reliance, (2) the ratio of local dependency, (3) the ratio of the degree of fiscal
decentralization, (4) the ratio of effectiveness, and (5) efficiency ratios.
The results showed: (1) the ratio of local self-reliance was very low, (2) the ratio of local dependency
on Central Government was very high, (3) the ratio of the degree of fiscal decentralization was fair,
(4) the effectiveness ratio was very effective, and (5) the efficiency ratio was inefficient. Research
limitations: this research was limited to the ratio analysis, which did not analyze the overall elements
of the local government budget.