CARE International is committed to placing human rights at the heart of development. For this reason, we believe that mutual accountability can play an important role in aid delivery at both international and country levels.

All too often, poverty and vulnerability are rooted in social and political factors. For example, access to water or land is often a question not only of their availability, but also of the institutions and processes that determine the allocation of, and access to, such resources. To understand the underlying causes of poverty, we also need to reflect on how the aid system is organised. Mutual accountability offers a lens for understanding aid policy and practice in terms of the rights and responsibilities of different stakeholders, including donors, partner governments, civil society and – most importantly – the ultimate beneficiaries of assistance: those living in poverty and marginalisation.

This report brings together research conducted jointly by CARE International and ActionAid International in Malawi, Tanzania and Uganda in early 2006. It explores the implications for NGOs of the major changes in donor policies and aid delivery since the late 1990s from both a policy and funding perspective, with particular reference to DFID and the introduction of direct budget support. Key findings include: