This study is motivated by two purposes, first of all it is to observe various analysis of accountability intended to public sector of government and business, while expert's analysis of civil society including non government organization (NGO) is rare. Secondly , to observe the increasing demand of accountability to civil society, in particularly NGO. This study is intended to discuss how the local NGO accountability , YLPMD of Lampung in the perspectives of governance, based on reviewing literature and documentation. This study viewed YLPMD from perspectives of administrative accountability and political accountability.