The purpose if this research is to get empiricial evidence about the effect of budgetary participation and understanding system accounting on the performance of the local official with comitmen organization as an intervening variabel of Local Government Organization (OPD) ini Sleman Regency. The pupolation was structural official of Local Government Organization (OPD) including departement and institution amunted 25 OPD. The sample was taken using purposive sampling based on the certain as the Head of division, Head of subdivision, Head of section, Head of subsection, and section head with 5 questionnaire on every OPD, that the samples or questionnaire was 125. This Data were analyzed based on multiple regression and path analysys using SPSS 15. The result of this research study show that budgetary participation does not have a significant positif effect on organization commitment, understanding system accounting has a significant positive effect on organizational commitment, organizational commitment does not effect on district government official work performance, budgeting participation does not effect on district government official work performance, understanding system accounting has a significant positive effect on district government official work performance, budgetary participation does not effect on district government official work performance through organizational commitment, and understanding system accounting has a significant positive effect on district government official work performance through organizational commitment.