This research was conducted to determine whether economic growth, local revenues, the general allocation fund and special allocation funds affect the local expenditure on Pemko/regency in South Kalimantan Province. The population of this study are 13 districts and using probability sampling obtained 9 districts and 2 cities which serve as the research sample from 2005-2009. Multiple regression is used in this research. The results shows that the economic growth, local revenues, the general allocation fund and special allocation funds influence regional spending imultaneoulys on districts and municipalities in South Kalimantan Province. This can be explained in the Adjusted R Square of 88.5% of local expenditure variation can be explained by the variation of the four independent variables of Economic Growth, PAD, DAU and DAK. The remaining 11.5% is explained by other variables not included in this study. Partially economic growth, local revenues, the general allocation fund, and special allocation funds significantly influence regional spending on districts and municipalities in South Kalimantan Province.