This study aims to provide empirical evidence about Local Revenue, General Allocation Fund, and Special Allocation Fund that effected positively on the Allocation of Capital Expenditure Budget at Local Government Districts / Cities in the Province Central Java. The population in this study are Local Government Districts/Cities in the Province Central Java. The sampling methods of data that used in this study is whole population census methods taken from all population, which are 35 Districts/Cities in the Province Central Java. Data that used in this study is secondary data with numbers taken from the Report of Actual Income and Expenditure Budget (budget) from the years 2010-2013. The data collecting method in this study use documentary methode and literature study. Method of Analysis that used in this study is multiple linier regression with a t-test, f-test, and the coefficient of determination test. The results of this study indicate that partial Local Revenue, General Allocation Fund, and Special Allocation Fund have positive effect and significant on the Allocation of Capital Expenditure Budget. Meanwhile, simultaneously Local Revenue, General Allocation Fund, and Special Allocation Fund significant effected on the Allocation of Capital Expenditure Budget