The study aims to examine how the Rokan Hilir Regency Government Performance Accountability System implements the notion of performance accountability. By adopting the Government Agency Performance Accountability System, the Rokan Hilir Regency Government would, of course, improve the performance of government agencies and raise the Accountability of Rokan Hilir Regency local government agencies as part of realizing Accountability. This study employs a qualitative research design and a descriptive research design. All of the agencies involved in the Rokan Hilir Regency Regional Development environment served as the study's primary informants. Based on research findings and data analysis, Presidential Regulation Number 29 of 2014 concerning the Performance Accountability System of Government Agencies outlines the fundamentals of performance accountability for implementing the performance accountability system for government agencies in the Rokan Hilir regency government. Through Ellwood's (1993) Accountability Approach Model, problems with honesty and legal Accountability, process accountability, program accountability, and policy accountability arise in the Rokan Hilir Regency Government's Implementation of the Performance Accountability System for Government Agencies are examined.