This research aims to examine the influence of the technical assistance, the utilization of information technology, on the accountability of village fund management through the competency of village apparatus in Temanggung District. This research is a quantitative study that uses primary data based on questionnaires distributed to each village office which is sample in Temanggung District. This research uses a purposive sampling method. The analysis that used in this study is multiple linear regression with SPSS 15.0. The results of this research indicate that the technical assistance and utilization of information technology had an influence on the competence of village appratus. The utilization of information technology has an effect on the accountability of village fund management, but technical assistance has no effect on the accountability of village fund management. Technical assistance and utilization of information technology affect the accountability of village fund management through the competence of village appratus.This study is expected to be used to realize accountability in village fund management.