The difference m fiscal capacity among areas, frequently resulted in disparity of providing basic health care services. This study analysis the implementation Q/ decree of Ministry Finance no 505 KMK.02 2004 as a model of allocating Special Allocated Funds of non Reforestation (SAF non RF). This study aimed al finding out descriptions of variable association in the special allocated funds (If non rqforestalion funds. This is a descriptive analy/ical study with quantitative and qualitative approaches. Data were analysed quantitavely by univariate, bivariate, multivariate analyses and were analysed qualitatively for its content. This study was conducted between March 20()5 July 2005 at the Ministry of Health, Ministry of Finance and other related institutions. This research involved: (l) samples o/' al/ regencies/i0)vns received Special Allocated Funds Q/ non Rgforeslation Funds i.e 434 regencies in Indonesia, (2) 12 informants. The result showed that the significant variables are If 'iscal Capacity, Area with Special Trecument, Access to Clean Water, and Availability ef Health Service Facility. Simulation by replacing the age of life expectancy in infant death rate made this variable significant and explained Allocated 14'unds of non Reforestation Funds were bigger compared with original allocated funds. Simulation by weighing human resources in the variable Q/ Availability of Health Facility made this variable significant.