Abstract: This research discussed about the implementation of free education policy for people in Gorontalo Province. Main problem in this research as follow: legal basis; executor organization; operational budget fund distribution/disbursement of fund technique and accountability report and its evaluation. This research approach method was descriptive qualitative research type. The research result showed that free education policy by government of Gorontalo Province is very ideal and noble, however in its implementation there was obstacle in coordination aspect of the executives. There was also no assertive regulation yet. The created executor organization was not represent professional attitude and built more in indirect coordinative relationship with the school. The established operational budget was quite large and burdening the regional government budget. However, if it is seen from its distribution then it is very helpful for the people. Financial accountability and evaluation are very important aspect to see its well-regulated administration, success and failure of a policy.