Bagaimana system akuntabilitas pengelolaan dan pengawasan Dana Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara, akuntabilitas pengelolaan dan pengawasan Dana Desa di Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara”.Metode dalam penelitian ini adalah metode kualitatif.Kesimpulan hasil penelitian adalah sebagai berikut: (1) Perencanaan Program Dana Desa di Desa Talawaan Atas telah melibatkan partisipatif masyarakat yang ditampung dalam forum Musyawarah Dusun Dan Musyawarah Desa. , (2) Pelaksanaan program Dana Desa di Desa Talawaan Atas sudah sesuai dengan peraturan yang diatur oleh pemerintah.(3) pelaporan Dana Desa secara teknis maupun administratif sudah baik, pemerintah desa telah melakukan pelaporan serta pertanggungjawaban terhadap masyarakat maupun pemerintah secara baik walaupun transparansi. (4) Pengawasan Dana Desa Talawaan Atas dilakukan oleh berbagai pihak tidak terkecuali masyarakat, baik dari pemerintah melalui inspektorat yang melakukan inspeksi mendadak maupun dari masyarakat yang langsung mengawasi dalam pelaksanaan dan perencanaannya serta penggunaan Dana Desa.   Abstract             What is the management and monitoring accountability system of the Talawaan Atas Village Fund, Wori District, North Minahasa Regency accountability of the management and supervision of the Village Fund in Talawaan Atas Village, Wori District, North Minahasa Regency. "The method in this study is a qualitative method. The conclusions of the research results are as follows: (1) Planning for the Village Fund Program in Talawaan Atas Village has involved community participation. accommodated in the Hamlet and Village Deliberative Council forums. (2) The implementation of the Village Fund program in Talawaan Atas Village is in accordance with the regulations regulated by the government. (3) The Village Fund reporting is technically and administratively good, the village government has made good reporting and accountability to the community and government despite transparency. (4) Supervision of the Talawaan Atas Village Fund is carried out by various parties including the community, both from the government through the inspectorate which conducts unannounced inspections and from the community who directly supervises the implementation and planning as well as the use of Village Funds.