The opportunity for local governments to loaned. It fiscal decentralization and as a result local governments less dependent on federal subsidies. it‟s usually defines the purpose of budgeting. Cannot meet the requirements urgent problem and improve proper economic for the contexts in the area. But the local debt must be carefully considered and the ability to manage local debt so that the people in the get debt by paying more taxes. Leading to local fiscal insolvency finally. This article is an analysis of the fiscal structure of Kalasin municipality. In the debt management of Kalasin municipality. It is a large municipality in Kalasin province. The debt is the highest in Kalasin province. Using financial indicators of Kalasin municipality compared with financial standard indicators. And analysis of loan management practices. To demonstrate the efficiency effectiveness and economy of debt management. Can be an example to other organizations.
