The objective of national development is to implement nation’s goal as the Fundamental Law
of 1945. The implemented Indonesia Nation’s goal is not detached from the roles of
Indonesian citizen and nation apparatus in administrative environment, which one of them is
civil official. Civil officials are positioned as state apparatus element that is in charge to give
public service to society professionally, fairly, and equally in the implementation of state
duty, government and development. The creation of welfare for civil officials is not detached
from government’s attention. One of region government in Republic of Indonesia territory is
the government territory of West Kutai Regency of East Kalimantan Province. Basically, the
government of West Kutai Regency is responsible for region civil officials in entire West
Kutai Regency. The question is whether the enhancement of region original income (PAD)
influences the welfare of civil official in West Kutai Regency. It is indicated with the
allocation of income incentive, subsidy and supplement given toward received salary
component by region civil officials. The allocation of income incentive, subsidy and
supplement is conducted if the original income fund of region (PAD) and balancing fund in
public allocation fund station (DAU) of West Kutai Regency is not finished to expense in the
relevant budget year, therefore the rest of the fund can be used for official expense,
development expense, and to be used for the next budget year.