: This paper aims to describe how exercising their duties and functions of the Agency for Community Empowerment and Governance Village and factors- factors that affect the implementation process of the basic tasks and functions of the Agency for Community Empowerment and Governance Village Polewali Mandar. From the results of the study were divided into three (3) in the implementation process and the principal task of the Agency for Community Empowerment and Governance Village (BPMPD) Polewali Mandar the first phase, the technical policy formulation through strategic planning. The second phase, implementation and review programs of activities in support of the government administration. The third stage is the implementation of guidance, direction and supervision duties empowerment and village administration. The factors-factors that affect the implementation of the main tasks and functions of the Agency for Community Empowerment and Governance Village (BPMPD) the participation of village communities, LSM, community organizations then factors in rural infrastructure, human resource factor in BPMPD and village government officials and funding factors