This study aims to determine and analyze the level of effectiveness and efficiency of income and expenditure in the study villages in the village of Pintadia, Bolaang Uki District, Bolaang District, South Mangondow. The results of the study show that the income effectiveness ratio from 2018 to 2020 is effective, while the spending effectiveness ratio has decreased where in 2018 the results obtained were 97.20% with an effective criteria level, while in 2019, the results obtained decreased by 93.72% with but it is still classified as effective and in 2020 the results continue to decline to 80.15% with a fairly effective criteria level. While the income and expenditure efficiency ratio in 2018, the results obtained were 114.85% with inefficien criteria, in 2019 the results obtained were 96.70% with inefficient criteria and in 2020 the results obtained were 85.57% with the criteria being quite efficient.