This study aimed to analyze: 1) The allocation of personnel expenditures in the district/city in Jambi Province. 2) Factors affecting personnel expenditure in the Regency / City in Jambi Province. The data used is secondary data based on panel data. The analysis tool used is panel data regression analysis. The results of the study found that: 1) During the period 2010-2014, the development of personnel spending in districts / city in Jambi Province showed an increasing trend; 2) The number of employees has a significant negative and significant impact on the expenditure of district / municipality employees in Jambi Province, while the number of Local Government's Agencies (SKPD) has a positive and significant impact.