Background: The calculation of Community Health Development Index (IPKM) of Aru Islands is in rank 352, of alldistricts/cities in Indonesia. This low in IPKM rank was suspected to be the result of the ineffectivity and ineffi ciency on health budgeting. Various problems can be detected and identifi ed through the implementation of the District Health Accounts (DHA) in the district/city level. The objectives of this research is mapping district health account, which consist of resources, organizer, activity and program. Method: This method applied was cross sectional design, and was conducted in 2012. The analysis unit was health district offi ce and a cross- sector health agencies ho had health funding allocation (Hospital, Department of Population and Family Planning, Regional Development Planning Board, Social Services). Results: The results showed that the largest source of funding comes from the Aru Islands government is 91.95% (81.60% APBD and APBN 9.31%). Most budget management is dominated by the government (94.42%). Most of the archipelagic Aru District budgets are used for activities that 54.67% indirect and direct activities amounted to 45.33%. Besides, fi nancing mapping results also indicate that public health programs Aru district absorb 11.25% of the total budget, 18.36% for individual health program efforts and the remaining 70.39% for program support. Conclusions: Health budget in District Aru largely sourced from the government (central, provincial and district levels). Indirect activities absorb more budget than Important government programs such as HIV / AIDS, tuberculosis, malaria, etc. Recomendations: The government should provide more funds to implement important programs of the government. Health District Offi ce should also be able to allocate substantial funds for essential government programs.