As one of Indonesia's recentlyestablished provinces, 2001 Gorontalo has faced numerouschallenges, the most daunting being one of thecountry's highest levels of poverty. Gorontalo'ssub-national governments shoulder a heavy responsibility inensuring the rapid development of the region, alleviatingpoverty and improving the provision of basic public servicesespecially in education and health and making sure thoseservices reach the poorest and most vulnerable groups. Inperforming these crucial tasks, the success of sub-nationalgovernments depends to a large degree on three factors: theability of sub-national governments to define and thentranslate their visions for development into effectivedevelopment plans; the existing capacity of the governmentbureaucracy; and the availability of budgetary resources. Aclear and well-articulated vision is needed to guideregional development, one that should serve to synergize theefforts of multiple stakeholders to make full use of thelatent potential that exists in Gorontalo. Moreover, for aregion with limited resources such as Gorontalo, strongleadership is needed to encourage the people to make thebest possible use of those resources in providing a betterfuture to all levels of society. This report can benefit theprovincial and district governments of Gorontalo, as well asother regional governments, in serving as a reference toolfor reform efforts in regional public financial managementand regional development planning. Ultimately, this reportcan contribute towards better management of regional publicfinances and government bureaucracy, leading to newstandards in effective entrepreneurial government.