This study aims to obtain an overview of transparency and accountability evaluation of public sector performance. Understanding of government especially govermental institution in implementing transparency and accountability is highly expected in the future.This research was conducted to find out mechanism and stages of LAKIP preparation, how LAKIP is used as media of transparency and performance accountability, and what inhibiting or supporting factors in implementing transparency and accountability measurement of Aceh Housing and Settlement Agency performance are. This research uses qualitative method and applies case study approach. Used data are both secondary and primary data namely interview, observation, and documentation. Data analysis methods used are interactive data analysis method based on Miles and Humberman and technique of triagulation data validity. Result of the research shows that application of transparency and accountability in determining performance achievement in Aceh Housing and Settlement Agency performance is still lack. Implementation of transparency and performance accountability at Aceh Housing and Settlement Agency has been fulfilled even though not all application operated optimally. Achievement of performance in Aceh Housing and Settlement Agency has achieved good performance. Several constraints faced are incomplete performance of applying transparency and accountability, disarranged and unsystematic provision of supporting facilities to control and evaluate overall valuation of transparency and accountability performance of Aceh Housing and Settlement Agency. Result also discovers that there is absence of evaluation and improvement on adaptation and discussion of future performance achievement.