The purpose of this study was to reveal the effect of local income and expenditure (APBD) on public socio-economic in Samarinda. The income structure (XI) was independent variable, measured based on Local Original Income (PAD). The development of public socio-economic activity (Y1) was dependent variable, measured by such indicators as GDP, per capita income, employment, education and health. The Expenditures structure (X2) measured based on indicators of regular budgets, development budget covering SOC and DPI and local self-reliance (X3) measured based on ratio indicators of PAD toward APBD, APBD to GDP and PAD to GDP were intervening variables. The research was conducted in all districts in Samarinda. The data obtained were after the implementation of local autonomy in Samarinda in 2001 to 2003. The quantitative data were analysed by using part analysis. The result of the research indicated that (1) Income structure effected significantly expenditure structure with path coefficient = 0.763 and p = 0.000 at the degree of a = 0.05 (5%). Hence, the greater of income structure the higher of expenditure structure. (2) Income structure did not affect significantly local self-reliance with the path coefficient = -0.080 and p = 0.830 at the degree of a = 0.05 (5%). (3) The effect of expenditure Structure on the local self-reliance is not significant, with a path coefficient = -0.451 and p = 0.239 at the degree of a = 0.05 (5%). (4) The expenditure structure did not significantly affect the development of society socio-economic activity with the path coefficient = -0.047 and p = 0.792 at the degree of a = 0.05 (5%). (5) Local self-reliance had negative and significant effect on development of public socio-economic activity with path coefficient = 0.797 abd p = 0.000 at te degree of a = 0.05 (5%). Thus, the fifth hypothesis is significant.