This paper aims to explain how accountability for managing village fund allocations in Sidenreng Rappang Regency in 2018. The type of research used is descriptive qualitative. The data collection method uses interviews and also documentation. From the results of the research, it is known that there is a need for accountability in the management of village fund allocations in Sidenreng Rappang Regency so that the use of village fund allocations is right on target and also maximum. The accountability series include Policy Accountability, Program Accountability, Process Accountability and Probity and Legality Accountability. Policy accountability, Compong Village Government, Sipodeceng Village, Aka Akae Village is establishing a Village Fund Allocation implementation policy and establishing a Village Financial Management Technical Implementation Team (PTPKD). Accountability programs carried out by the village government All Village Government programs have been aimed at increasing the administration of village government in carrying out government services, and also to improve the ability of community institutions in the village in planning, implementing and controlling participatory development in accordance with village potential. Accountability of processes carried out in accordance with Permendagri No. 113 of 2014 concerning Village Financial Management and District Regulation No. 5 of 2019 concerning Technical Guidelines for the Use of Village Funds and Village Fund Allocation. Accountability honesty and legal compliance In its implementation, the management of funds in the village government throughout Sidenreng Rappang Regency has been in accordance with Permendagri No. 113 of 2014 concerning Village Financial Management and District Regulation No. 5 of 2019 concerning Technical Guidelines for the Use of Village Funds and Village Fund Allocation. Also seen from the Factors Affecting Accountability of Village Fund Allocation in Sidenreng Rappang Regency in 2018; Exemplary leadership (exemplary leadership), Coordination (coordination), Openness and clarity (expliciness and clarity), Legitimacy and Recognition (legitimacy and acceptance), and Feedback and evaluation (feed back and evaluation)