The purpose of this study is to reveal the local participation as part of the good gover­nance principles in the management of village fund based on local wisdom in Galengdowo Village. Previous research only focused on the practical in the formalities of budget planning. In this mini thesis, researcher attempt to show overall participation beyond the formalities. An ethnomethodology approach will help to reveal the local wisdom that occurred in Galengdowo Village in management of village fund. The local wisdom will help society to participate in planning, implementation, and accountability in the management of village fund.