Abstract. The research analyzes structural officials? (principal and agents) connection to and participation in budget drafting in the Gorontalo Province, using the qualitative approach. The analysis technique used to process the qualitative data is Miles and Huberman?s model for data analysis. It consists of three stages: data reduction, data display, and conclusion drawing/ verification. Research results show that structural officials, through harmonious relantionship and strong collaboration, are highly involved in budget drafting. Structural officials also show indications that they are committed to the organization and prioritize the organization?s interests above their own. Therefore, the structural officials? high level of participation in and commitment to the organization leads to a correspondingly low level of budgetary slack in the Gorontalo Province.