Disclosing Accountability and Transparency of Village Fund Management

: This study aims to determine and describe the accountability and transparency of the management of village fund allocations in Gasing Village, Mengkendek District, Tana Toraja Regency. The approach method in this research is descriptive and qualitative. Sources of data used are primary data obtained by direct interviews and secondary data obtained from related documents. The results of the description are obtained through measurement by comparing the 2014 regulation on Permendagri 113 with actual field activities. The results of this study based on Permendagri 113 of 2014 show that the accountability in the management of village funds from reporting and accountability is quite good but there is still a slight deficiency in the allocation of village fund management in Gasing village, this is evidenced by the reporting that should be reported semiannually but in Gasing Village it is reported. on an annual basis, while in terms of transparency it is still not good enough where the community development planning meetings are only involved in the planning stage for the rest of the community is no longer involved.