Views on ‘accountability’ need to place greater emphasis on (i) accountability for results (not only expenditure targets or activities undertaken), and (ii) accountability to local partners, including targeted beneficiaries, rather than only to donor ‘audit’ requirements. Related to this point, attitudes about ‘who is in control’ need to give greater appreciation to the importance of local ownership, and the practical ways in which this can be supported. There is also a need for a more inclusive approach, taking into account all the differences in society, including such issues as disability, age and gender. Change in Roles and responsibilities More management and decision making responsi- bility needs to be effectively given to.
