This study examines the opportunistic behavior of the Head of Local Government (LG) on the discretionary fund budget ahead of the 2017 Regional Election. The total sample of 106 LG years (53 regencies/municipalities during 2015-2016) was selected to be tested. By using the statistical analysis technique of two paired sample t-test and two independent sample t-test, the result shows that discretionary fund budget proportion increase at the near of 2017 Regional Election. However, there is no difference of discretionary fund budget proportion between incumbent and non-incumbent region. By examining Pooled Least Square (PLS) model, the result also shows that re-election only have positive significant effect on proportion grant expenditure budget. This means that the proportion of grant expenditures will be even greater when the incumbent wants to run again in the 2017 Election. From the logistic regression test it is found that only grant budget proportionhas a positive effect on the discovery of audit findings related to the discretionary fund. That is, the likelihood of audit findings related to grant and social assistance expenditures will be greater as the proportion of grant expenditures increases. The implications of this research are: (1) strengthen KPK’s assumption that there is a shift in the trend of using social assistance to grant fund (2) the regulation related to grant expenditure and social assistance has not been effective enough to minimize misuse of these funds.