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The study aims to know the pictures as well as because the behavior of an opportunist of budget actors in the planning and budgeting. The research is based on interviews former related problems which include planning and budgeting which was formed in a team of regional budgets (TAPD) is still dominated by policy by a team of the local government budget and the agency budget the legislature. This type of research that is used which is research a qualitative approach a case study of design embeded (design the case of a single established). The result showed that the behavior of opportunism of the budget actors the onset of the planning process, in addition to the implementation of the policy toward the budgeting process is often incompatible with the needs of SKPD who has previously determined, and the picture is going on in the allocation of expenditures of social assistance and grants is often the case of inequality. The government needs to based on the idea that the government and the legislature should be more sensitive to the opinions, desires and demands of society to carry out the functions of musrenbang and recess as a means of monitorig in the planning process. The government has to be honest and open in the wisdom of even taking into account the limitations that exist.