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State budget planning has undergone many developments and changes according to the dynamics of public sector management and the demands that arise in the community. Therefore, currently a performance-based budget system has been developed. Work performance-based budgeting is based on performance achievements, performance indicators, standard expenditure analysis, standard unit prices and minimum service standards. The Analysis of Expenditure Standards (ASB) is a standard used to analyze the workload or cost of each program or activity to be carried out by a work unit in one budget year. This study uses Secondary data used in the form of Budget Realization in 2012, 2013 and 2014 from 28 sub-districts in Lebak Regency and then verified / clarified with FGD (Focussed Group Disscussion). The ASB preparation for the sub-districts in Lebak Regency carried out in this research was done in the following stages: Inventory, Accounting, Classification, Clarification, Formulation and Due Deligent.