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National and regional development is inseparable part of village development activities, given the concentration of population is still dominant in the village; considering the concentration of the population still dominant located in the village, so that the village is the power base of the social economic and political need to get serious attention from the government.Construction of the village is realized in one of the forms of allocation of funds for the village.The allocation of funds village is funds given to the village of financial equalization funds of the central government and regions.This research was carried out in Siak Regenciy, Riau Province, Indonesia with two villages selected the village of Rawang White Water Bay and the villages of Siak District Merbau Dayun Subdistrict.This type of research was designed using the format verification and qualitative design approach of phenomenology (Burhan Bungin, 2007) . The process of implementation of the program the allocation of funds for the village is divided into four main lines: The Process of Allocation Planning of Village funds, The process of the Allocation Management of Funds Village, The Process of Administering the Program ADD, The Process of Reporting Allocation Program of Funds Village.
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