In the management of municipal governments, access to information and transparency on public investment and budget execution is very restricted, since generally with reluctance and limitations, semiannual or annual reports are accessed, which makes not only effective social control but also accountability. The research aimed to understand the mechanisms of the accountability process that is implemented in the management of the municipal government of Puno. The study is documentary and qualitative. The empirical reference is based on the analysis of information corresponding to the financial years of 2011 - 2018. The results are: Accountability in the management of the municipal government of Puno conditioned by the political will of the municipal authorities and officials and in the Institutionalization of participatory mechanisms for access to information and transparency, denotes a par...