The results showed that the financial performance of the four pemekaran districts in North Sulawesi Province, the financial district of Southeast Minahasa Regency was ranked first with 61.30% achievement, Siau Biaro Tagulandang was ranked second 60.71%, Bolaang Mongondow Selatan District at third place 60.47 % and Bolaang Mongondow Timur Regency in fourth place 56.81%. That’s mean there was not significance difference of financial performance of local government on fourth provinces at North Sulawesi RegionalKeywords: Financial Performance Racio, Financial Performance of Local Government
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