Village funds are distributed as part of the state's commitment to protecting and empowering villages to become strong, advanced, independent and democratic. However,in Lumajang Regency in 2022 village funds worth IDR706,582,800.00cannot be distributed. Thisresearchaimstoevaluatemanaging village funds in Lumajang Regency and knowing the obstacles faced bythe village government so that it can be an improvement in the sustainability ofvillage fund management in the next fiscal year. This research was conductedbecause the management of village funds was not in accordance with applicableregulations. Study Thisusetypestudyqualitativecasestudywithdointerviewsandobservations.The research location in this research is Lumajang Regency with case studies in Krai Village and Sumberanyar Village. The results of this research showthatthemanagementofvillagefundsinLumajangRegencyisnotyetfullyaccountable and transparent because there are two villages that are not yet fullyaccountable for managing village funds according to the provisions due to abuseof authority by the Village Head in managing village funds. It is hoped that thisresearch will be useful for the Lumajang Regency Government, especially KraiVillage and Sumberanyar Village in its efforts to increase accountability andtransparency inthe managementofvillagefundsinthefuture.