The Village Fund is a right owned by the village. Law No. 6 of 2014 on Villages explains that village finances sl.rould be managed with due regard to accountable, transparent, participatory, and implemented principles ruith discipline and budgetary discipline. Based on accountability, the viliage government has an obligation to manage the Village Fund and to account for it. The Village Fund is one ofthem devoted to the development ofinfrastructure whose output can benefit the welfare of rural communities. This study aims to analyze the accountability of village fund management for infrastructure development located in Tegalrejo Village, Gedangsari District, Gunungkidul Regency. This study uses a qualitative method. Data collection techniques used are interviews and documentation sourced from village government, community, and BPD. The finding in this research is that accountability of viilage fund management for Tegalreio Village infrastructure development is poor. This is caused by several problems that consist of: no details of time related to the time of implementation of infrastructure development program; Iess transparent in delivering budget management reports in infrastructure development; not all communities have been actively participating in the implementation of infrastructure development; has not been maxinlized in the utilization of Village Information System (SID) in the form of website as a means to inform Village Fund management report for infrastructure development; and village apparatus that lack coordination with the community related to the irnplemerrtation of infrastructure development,