Expenditures for village government apparatus are an important part of village government financial management which plays a role in improving the performance of public services. This expenditure is used to finance salaries, benefits, incentives, training, and other facilities needed to support the performance of village government officials. In addition, spending on village government apparatus can also be used to build or repair facilities and infrastructure needed to support public service performance. However, the effectiveness and efficiency of spending on village government apparatus is influenced by factors such as good financial management, community involvement in supervision, and selection of competent village government officials. Good financial management is very important to ensure the effectiveness and efficiency of village government apparatus spending. Community involvement in oversight can also help increase transparency and accountability in the management of village government apparatus spending. In addition, the selection of competent village government officials also affects the effectiveness and efficiency of village government apparatus spending. Therefore, the management of village government apparatus spending needs to be managed properly to improve the quality of public services in the village. Improving the quality of human resources, ensuring the smooth operation of the village government, and increasing the availability of facilities and infrastructure are aspects that need attention in managing village government apparatus spending. With good management, it is hoped that the performance of public services in the village can continue to increase and provide benefits to the community.