This study aims to analyze and describe the accountability of local government on the provision of primary education. The study uses a qualitative approach, a procedure that emphasizes research on the characteristics of natural background, the researcher as an instrument, and the data is collected through in-depth interview, observation and documentation. The focus of research results in written and spoken descriptive data and is analyzed inductively. The results show that there are three (3) forms of accountability by local government in the management of primary education in Kendari, namely: (1) Hierarchical Accountability, an accountability of Head of Department of Education and Culture of Kendari, which outlined in a report called the Performance Accountability Report of Government Agencies (PARGA), (2) Political Accountability, namely accountability of Mayor of Kendari made in the form of a report consisting of (a) Report of Regional Government Administration (RRGA), (b) Description Report of Accountability (DRA) of regional head, (3) accountability to citizens and to its stakeholders. Of the three forms of accountability, only hierarchical accountability and political accountability are routinely carried out at the end of each fiscal year
