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Regional government performance of Indonesia is conducted through decentralized power of central government by authorizing the autonomy to regulate and arrange for self-household, either in general, special, or special autonomy. The types of autonomy give certain colour in performance of regional government through special authorities to specific region, not to others, such as special autonomy of Aceh Province based on the law No. 11/2006 regarding the Aceh Government. The special autonomy given to Province of Aceh based on the law No. 11/2006 regarding Aceh Government, is a strategic value of policy to improve the public servis, and acceleration of development, and empowerment to all people of Aceh with opportunity of more flexible independence to manage the existing sources. To implement the Special Autonomy of Aceh Province, government gives the financial sources such as income and costing, including authority of special autonomy fund is directed to enact the public service. Therefore, the successful implementation of public interest service need public management run by institusions and systhematized official and directed-goals. The presence of budget in government performance, originally has important meaning as planning tool, control tool, fiscal tool, political tool, performance and measurement tool, and motivation tool. To remember the importance of budget in government performance, the special fund of Aceh Province autonomy should be managed carefully by vision of “ Good Financial Governance” through reform of administration, eitherinstitutionally or managerially on public affairs. In addition to reform of institution an reform of management in public sector, there should be also advance reform to include the financing reform, budgeting reform, accounting reform, audit reform, and financial management reform. The improvement of financial managing system is needed for transparent management of public money in parallel with meaning of democracy on concept of value for money in order to create the accountability of public. 087005066