In the aftermath of a natural disaster, how do citizens determine the appropriate level of government to which responsibility should be attributed? Accountability in decentralized systems is hindered due to citizens' limited understanding of the specific responsibilities assigned to each level of government, even when formal competencies are clearly defined. Furthermore, this situation becomes more complicated by ideological positions and partisan cues, which act as shortcuts in citizens’ evaluations of government performance. Even greater complexity is to be expected in polarized environments, as has been the case in Spanish politics during recent years. While previous studies have predominantly focused on responsibility attribution within the context of policies, less attention has been paid to extraordinary events such as natural disasters, where multiple levels of government often intervene concurrently. This paper investigates how Spanish citizens evaluate government performance and assign responsibility to different levels of government (autonomous, central, and local) following the DANA crisis, which primarily affected the Valencian Community. Using original data from a nationally representative survey, we analyze the extent to which ideology and partisan identification influence these perceptions. The preliminary findings indicate that these factors significantly shape both the evaluation of crisis management and the attribution of responsibility to specific levels of government.