This research aims to find out whether the Composition of Original Regional Income and Concentration of Regional Expenditures have a significantly positive effect on Budget Use in City Government in East Java. This research was conducted for the 2017-2021 period. The research method in this thesis is to use purposive sampling, with a sample size of 9 cities in East Java Province. The type of data used is secondary data. Data was obtained via the E-PPID website of the Republic of Indonesia Financial Audit Agency, East Java Province. (https://jatim-ppid.bpk.go.id). The independent variables used are Composition of Original Regional Income (PAD) and Regional Expenditure Concentration while the dependent variable is Budget Use. The data analysis technique used is multiple linear regression. The results of the research show that: (1) Composition of Original Regional Income (PAD) partially has a positive effect on Budget Use, (2) Concentration of Regional Expenditures partially has a significant effect on Budget Use, (3) Original Regional Income (PAD) and Regional Expenditures partially simultaneously has a positive and significant effect on the dependent variable, namely Budget Use.