The distribution of Village Funds (VF) is as stimulant assistance or stimulant funds to encourage the financing of Village Government programs supported by community self-help cooperation in carrying out government activities and community empowerment. This study aims to describe the accountability of the development of the Farm Business Road (FBR) from planning, implementation and accountability, research using qualitative descriptive methods. The data collection method in this research is through Participatory Rural Appraisal (PRA). The research data was obtained through several data collection methods in PRA such as transect walks, interviews with several informants and supporting documents including village development budget documents and reports on the realization of the use of the Pandulangan village budget. The results of this research can be concluded that the development of FBR is accountable, transparent in planning, transparent in implementation and can be accounted for by the rules. The development of FBR has a positive impact on the community, including easy access and savings in the cost of transporting agricultural products.