The paper evaluates the planning process and uses of the “Specific Al location Grant”(DAK), particularly for the year 2015-2019 of the “Government Working Plan” (RKP) documents. The study found that most the DAK, which originally meant to be allocated to certain regions to help funding specific activities following national priorities and local government affairs, have been allocated inconsistently with its goals. The DAK seems to betreated as a kind of alternative "allocation basket" that could finance any activities as long as they are included in RKP policies. The paper proposes to improve the DAK allocation process by carrying out as comprehensive evaluation of the substance of the DAK as well as to improve the DAK policy direction, and guides to the formulation of the policy