Results of analysis used to ratio analysis showed that the trend of the increased occurred in the aspect of of local revenue collection efficiency when viewed from the aspect of fiscal decentralization degree, effectiveness, growth, and contribution, Performance of Poso’s District Government has not been able to increased its local revenue, whereas for interviewed analysis and Poso’s policy government said that in the past fiscal decentralization district of Poso government has been not managed to did particularly equitable development for infrastructure in such that way the purpose for the welfare of the people have not been successful. Data analysis was used to financial ratio analysis, consisted of the ratio of fiscal decentralization degree, efektivas and efficiency ratio, growth rate, and contribution ratio, in addition to used by interviewing as well. Data used were primary data and secondary data. In this research based on a case study on local Poso’s district government, Central Sulawesi. The purpose of this research was to implementated of fiscal decentralization on the public interested and to saw how much PAD’s gave a contribution to Poso’s disctirct development for fiscal decentralization during the years 2010-2012.
