The topic of this work, refers to the study of evaluation of the financial management of the local government of the province of St Martin in the period 2008. The methodology of investigation (research) for the obtaining of the information was done across technologies (skills) of the interview, survey of questionnaire, direct observation and I gather of the information documentaria; they were polled to 220 persons, of which 140 were hard-working. The tabulations were done manually but with help of the software Excel. The form or reality is studied by the one that comes crossing the municipal finance of San's Martin province, in spite of the fact that we are in the year 2009, it seems to be incredible that still(yet) we have not found a balance between(among) what it(he,she) means to manage for a very short space a municipality(corporated town) that is to the service of the people(village...