One form of government program that seeks to help improve nine-year compulsory education is through the School Operational Assistance (BOS) program.  The purpose of this program is to improve the quality of education, equal access to education, efficient use of funds, transparency and accountability as well as reducing the financial burden of students in the future and providing education funds for underprivileged children. This study aims to determine the application of transparency and accountability principles in the management of School Operational Assistance (BOS) funds. This research was conducted at SMA X Yogyakarta City, Yogyakarta Special Region. The implementation of accountability and transparency is based on the Kemendikbudristek number 13 of 2022. This research is qualitative research with a descriptive approach. The data from the research is the result of direct observation to SMA X Yogyakarta and through interviews with resource persons namely the Principal, Teachers, Administration, and School Committee. The research method was conducted by presenting data and drawing conclusions. The results of this study prove that the implementation of the principles of transparency and accountability in the management of School Operational Assistance (BOS) funds at SMA X Yogyakarta runs well.