: Financial Development Area in East Java in a time of fiscal Decentralization. This study aims to review and analyze the development of regional financial in municipalities/cities in East Java province, the fiscal decentralization. Data taken from balancing regional financial information system for the financial year 2009 until 2013. These studies show that financial kabupaten/kota in East Java, improving demonstrated increased the ratio of the revenue, the effectiveness of regional budgets, the index is the area, and for years the local self-sufficiency ratio 2009-2013. However, in general, the majority of municipalities/cities in East Java, is still having financial ratio less healthy especially of ratios regional independency. The research found after fifteen to decentralize fiscal year only the surabaya is relatively high finance its independence. This research is to find local revenue ( pad ) and regional spending related to the regional treasury.