Accountability of Huntap Policy for 2010 Merapi Eruption Victims in Cangkringan Subdistrict, Sleman Regency is a relocation activity for residents living in the KRB III area that is no longer functioning as a place because it is not safe from the threat of volcanic disasters. In addition to housing units, Huntap's policies also built public facilities and social facilities to support life in Huntap. After walking after the construction of Huntap, it turned out that the development of life in Hunta p was not as expected. This can be seen from some of the Huntap units that are not inhabited and some are rented out to others. Based on this background, this study aims to (1) Describe the accountability of general shelter policies. (2) Describe the accou ntability of Huntap policies based on levels of accountability; technical, strategic and political victims of the 2010 Merapi eruption in Cangkringan District, Sleman Regency. (3) looking at the factors that influence the accountability of Huntap policies. This study uses qualitative research with a case study approach. Data collection is done by interview, observation, and documentation. The results of the study revealed that in general the Accountability of Permanent Residential (Huntap) Policy for 2010 M erapi Eruption Victims in Cangkringan Sub District, Sleman Regency was accountable. This is because of 2 (two) of the 3 (three) levels of accountability used as indicators in the discussion show accountable results. Technical accountability is the most acc ountable level where all indicators of technical accountability from planning, development, monitoring, and reporting can be accountable. Strategic accountability also shows accountable results, while political accountability alone shows that it is not acc ountable. While the factors that influence the dominant policy accountability are leadership factors and public understanding factors.