This study aims to determine the effect of village fund allocation and original village income on village spending. This research approach is quantitative. The population in this study is the financial statements of the village for the years 2016-2018 in 4 villages that were sampled in the District of Malimbong Balepe, Tana Toraja Regency. The results of hypothesis testing using multiple linear regression analysis provide evidence that the allocation of village funds has a significant positive

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... ffect on village expenditure, while the other independent variables, namely original income of the village have no effect and a significant negative effect on village spending. Village fund allocation is the dominant variable influencing village spending.