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This study aims to examine the effect of teamwork and clarity of the budget goal on managerial performance which has implications on the performance of district working units (Satuan Kerja Perangkat Kabupaten/SKPK) in the municipality of Sabang, Aceh, Indonesia, both simultaneously and partially. The population of this study comprise of district working units in Sabang municipality as many as 34 SKPK. The hypotheses were tested based on the primary data sources in the form of questionnaires which were distributed to heads of 34 SKPK. The data were analyzed using path analysis. The results showed that teamwork and clarity of budget goal had an effect on managerial performance of SKPK in the Sabang municipality, both simultaneously and partially. Furthermore, teamwork, budget goal clarity and managerial performance simultaneously and partially influence the SKPK performance of the Sabang Municipality. Furthermore the test performed using mediation variables showed that managerial performance partially mediates the effect of teamwork and clarity of the budget goal on SKPK performance in the Sabang Municipality.