Observing the problems in the framework of implementing good governance, the village secretary has the task of assisting the village head in the administrative field and providing technical administrative services to all village government and community apparatus. Every village secretary is required to have technical and professional competencies as well as be accountable in carrying out the main tasks, functions and roles in the village. The purpose of this study was to explain the level of mastery of village secretary competencies in Kahu District, Bone Regency in terms of personality requirements, knowledge requirements, skill requirements and practice requirements. This study uses the descriptive type with a qualitative approach to conduct research whose results are analyzed by following an interactive model. The results showed that the dimensions/aspects of the village secretary competency studied, namely personality requirements, knowledge requirements, skill requirements and practice requirements, all showed a high level of competency mastery. Thus, village secretaries in Kahu District are considered to have competency and accountability. Mastery of the competency and accountability of the secretary has a positive influence on its performance to realize good governance at the village government level.