ACCRA AGENDA FOR ACTION
Ministers of developing and donor countries responsible for promoting development and Heads of
multilateral and bilateral development institutions endorsed the following statement in Accra,
Ghana, on 4 September 2008 to accelerate and deepen implementation of the Paris Declaration on
Aid Effectiveness (2 March 2005).

This is a moment of opportunity
1. We are committed to eradicating poverty and promoting pe ace and prosperity by building stronger, more effective
partnerships that enable developing countries to realise their development goals.
2. There has been progress. Fifteen years ago, two out of five people lived in extreme poverty; today, that figure has
been reduced to one in four. However, 1.4 billion people—m ost of them women and girls—still live in extreme poverty, 1
and access to safe drinking water and health care remains a ma jor issue in many parts of the world. In addition, new global
challenges—rising food and fuel prices and climate change—threaten the advances against poverty many countries have
made.
3. We need to achieve much more if all countries are to meet the Millennium Development Goals (MDGs). Aid is only
one part of the development picture. Democracy, economic gr owth, social progress, and care for the environment are the
prime engines of development in all countries. Addressing in equalities of income and opportunity within countries and
between states is essential to global progress. Gender equality , respect for human rights, and environmental sustainability
are cornerstones for achieving enduring impact on the lives and potential of poor women, men, and children. It is vital that
all our policies address these issues in a more systematic and coherent way.
4. In 2008, three international conferences will help us acce lerate the pace of change: the Accra High Level Forum on
Aid Effectiveness, the United Nations High Level Event on the MDGs in New York, and the Financing for Development
follow-up meeting in Doha. Today at Accra, we are leading the way, united in a common objective: to unlock the full
potential of aid in achieving lasting development results.
We are making progress, but not enough
5. Learning from our past successes and failures in de velopment co-operation and building on the 2003 Rome
Declaration on Harmonisation, in March 2005 we adopted an ambitious set of reforms: the Paris Declaration on Aid
Effectiveness. In the Paris Declaration, we agreed to develop a genuine partnership, with developing countries clearly in
charge of their own development processes. We also agreed to hold each other accountable for achieving concrete
development results. Three and one-half years later, we ar e reconvening in Accra to review progress and address the
challenges that now face us.
6. Evidence shows we are making progre ss, but not enough. A recent evaluation shows that the Paris Declaration has
created powerful momentum to change the way developing co untries and donors work together on the ground. According
to the 2008 Monitoring Survey, a large number of developing countries have improved their management of public funds.
Donors, in turn, are increasingly improv ing their co-ordination at country level. Yet the pace of progress is too slow.
Without further reform and faster action we will not meet ou r 2010 commitments and targets for improving the quality of
aid.
We will take action to accelerate progress
7. Evidence shows that we will need to address three major challenges to accelerate progress on aid effectiveness:
8. Country ownership is key . Developing country governments will take stronger leadership of their own development
policies, and will engage with their parliaments and citizens in shaping those policies. Donors will support them by
respecting countries’ priorities, investin g in their human resources and institutions , making greater use of their systems to
deliver aid, and increasing the predictability of aid flows.
1 These figures are based on a recent World Bank study th at found the poverty line to be $1.25 a day in 2005 prices.

9. Building more effective and inclusive partnerships. In recent years, more development actors—middle-income
countries, global funds, the private sect or, civil society organisations—have been increasing their contributions and bringing
valuable experience to the table. This also creates management and co-ordinatio n challenges. Together, all development
actors will work in more inclusive partnerships so that all our efforts have greater impact on reducing poverty.
10. Achieving development results—and openly accounting for them—must be at the heart of all we do . More than ever,
citizens and taxpayers of all countries expect to see the tangible results of development efforts. We will demonstrate that
our actions translate into positive impacts on people’s lives. We will be accountable to each other and to our respective
parliaments and governing bodies for these outcomes.
11. Without addressing these obstacles to faster progress, we will fall short of our commitments and miss opportunities
to improve the livelihoods of the most vuln erable people in the world. Therefore, we are reaffirming the commitments we
made in the Paris Declaration and, in this Accra Agenda for Action, are agreeing on concrete and monitorable actions to
accelerate progress to meet those commitments by 2010. We commit to continuing efforts in monitoring and evaluation
that will assess whether we have achieved the commitments we agreed in the Paris Declaration and the Accra Agenda for
Action, and to what extent aid effectiveness is improving and generating greater development impact.
Strengthening Country Ownership over Development
12. Developing countries determine and implement their de velopment policies to achieve their own economic, social
and environmental goals. We agreed in the Paris Declaration th at this would be our first priority. Today, we are taking
additional steps to turn this resolution into a reality.
We will broaden country-level policy dialogue on development
13. We will engage in open and inclu sive dialogue on development policies. We acknowledge the critical role and
responsibility of parliaments in ensuring country ownership of de velopment processes. To further this objective we will take
the following actions:
a) Developing country governments will work more closel y with parliaments and local authorities in preparing,
implementing and monitoring national development policies and plans. They will also engage with civil society
organisations (CSOs).
b) Donors will support efforts to incr ease the capacity of all development actors—parliaments, central and local
governments, CSOs, research institutes, media and the pr ivate sector—to take an active role in dialogue on
development policy and on the role of aid in co ntributing to countries’ development objectives.
c) Developing countries and donors will ensure that th eir respective development policies and programmes are
designed and implemented in ways consistent with their agreed intern ational commitments on gender equality,
human rights, disability and environmental sustainability.
Developing countries will strengthen their capacity to lead and manage development
14. Without robust capacity—strong institutions, systems, and local expertise—developing countries cannot fully own
and manage their development processes. We agreed in the Paris Declaration that capacity development is the
responsibility of developing countries, with donors playing a supportive role, and that techni cal co-operation is one means
among others to develop capacity. Together, developing countri es and donors will take the following actions to strengthen
capacity development:
a) Developing countries will systematically identify areas where there is a need to strengthen the capacity to perform
and deliver services at all levels—nati onal, sub-national, sectoral, and themat ic—and design strategies to address
them. Donors will strengthen their own capacity and skills to be more responsive to developing countries’ needs.
b) Donors’ support for capacity develo pment will be demand-driven and designe d to support country ownership. To
this end, developing countries and donors will i) jointly select and manage technical co-operation, and ii) promote
the provision of technical co-operation by local and region al resources, including through South-South co-operation.
c) Developing countries and donors will work together at all levels to promote operational changes that make
capacity development support more effective.
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We will strengthen and use developing country systems to the maximum extent possible
15. Successful development depends to a large extent on a go vernment’s capacity to implement its policies and manage
public resources through its own institutions and systems. In the Paris Declaration, developing countries committed to
strengthen their systems
2 and donors committed to use those systems to the maximum extent possible. Evidence shows,
however, that developing countries and donors are not on track to meet these commitments. Progress in improving the
quality of country systems varies considerably among countri es; and even when there are good-quality country systems,
donors often do not use them. Yet it is recognised that using country systems promotes their development. To strengthen
and increase the use of country systems, we will take the following actions:
a) Donors agree to use country systems as the first option for aid programmes in support of activities managed by
the public sector.
b) Should donors choose to use another option and rely on aid delivery mechanisms outside country systems
(including parallel project implementati on units), they will transparently state the rationale for this and will review
their positions at regular intervals. Where use of country systems is not feasible, donors will establish additional
safeguards and measures in ways th at strengthen rather than undermine country systems and procedures.
c) Developing countries and donors will jointly assess the quality of country systems in a country-led process using
mutually agreed diagnostic tools. Wh ere country systems require further stre ngthening, developing countries will
lead in defining reform programmes and priorities. Do nors will support these reforms and provide capacity
development assistance.
d) Donors will immediately start workin g on and sharing transparent plans for undertaking their Paris commitments
on using country systems in all forms of development a ssistance; provide staff guidance on how these systems can
be used; and ensure that internal in centives encourage their use. They will finalise these plans as a matter of
urgency.
e) Donors recollect and reaffirm their Paris Declaratio n commitment to provide 66% of aid as programme-based
approaches. In addition, donors will aim to channel 50% or more of government-to-government assistance through
country fiduciary systems, including by increasing the percentage of assistance provided through programme based
approaches.
Building More Effective and Inclusiv e Partnerships for Development
16. Aid is about building partnerships for development. Such pa rtnerships are most effective when they fully harness the
energy, skills and experience of all development actors—bilate ral and multilateral donors, global funds, CSOs, and the
private sector. To support developing countries’ efforts to build for the future, we resolve to create partnerships that will
include all these actors.
We will reduce costly fragmentation of aid
17. The effectiveness of aid is reduced when there are too many duplicating initiatives, especially at country and sector
levels. We will reduce the fragmentation of aid by improving the complementarity of donors’ efforts and the division of
labour among donors, including through im proved allocation of resources within sectors, within countries, and across
countries. To this end:
a) Developing countries will lead in determining the optima l roles of donors in supporting their development efforts
at national, regional and sect oral levels. Donors will respect developing countries’ priorities, ensuring that new
arrangements on the division of labour will not result in individual developing countries receiving less aid.
b) Donors and developing countries will work togeth er with the Working Party on Aid Effectiveness to complete
good practice principles on country-led division of labour. To that end, they will elaborate plans to ensure the
maximum coordination of development co-operation. We will evaluate progress in implementation starting in 2009.
c) We will start dialogue on international division of labour across countries by June 2009.
d) We will work to address the issue of countries that receive insufficient aid.
2 These include, but are not limited to, systems for public financia l management, procurement, audit, monitoring and evaluation,
and social and environmental assessment.
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We will increase aid’s value for money
18. Since the Paris Declaration was agreed in 2005, OECD-DAC donors have made progress in untying their aid. A
number of donors have already fully untied their aid, and we encourage others to do so. We will pursue, and accelerate,
these efforts by taking the following actions:
a) OECD-DAC donors will extend coverage of the 2001 DAC Recommendation on Untying Aid to non-LDC HIPCs 3 and
will improve their reporting on the 2001 DAC Recommendation.
b) Donors will elaborate individual plans to fu rther untie their aid to the maximum extent.
c) Donors will promote the use of local and regional procur ement by ensuring that their procurement procedures are
transparent and allow local and regional firms to compete. We will build on examples of good practice to help
improve local firms’ capacity to compete successfully for aid-funded procurement.
d) We will respect our international agreements on corporate social responsibility .
We welcome and will work with all development actors
19. The contributions of all development actors are more effective when developing countries are in a position to
manage and co-ordinate them. We welcome the role of new contributors and will improve the way all development actors
work together by taking the following actions:
a) We encourage all development actors, including those engaged in South-South co-operation, to use the Paris
Declaration principles as a point of refere nce in providing development co-operation.
b) We acknowledge the contributions made by all developm ent actors, and in particular the role of middle-income
countries as both providers and recipients of aid. We re cognise the importance and particularities of South-South
cooperation and acknowledge that we can learn from the ex perience of developing countries. We encourage further
development of triangular co-operation.
c) Global funds and programmes make an important cont ribution to development. The programmes they fund are
most effective in conjunction with complementary efforts to improve the policy environment and to strengthen the
institutions in the sectors in which they operate. We call upon all global funds to support country ownership, to align
and harmonise their assistance proactively, and to make good use of mutual accountability frameworks, while
continuing their emphasis on achieving results. As new glob al challenges emerge, donors will ensure that existing
channels for aid delivery are used and, if necessary, streng thened before creating separate new channels that risk
further fragmentation and complicate co-ordination at country level.
d) We encourage developing countries to mobilise, manage and evaluate their international cooperation initiatives
for the benefit of other developing countries.
e) South-South co-operation on development aims to observ e the principle of non-interference in internal affairs,
equality among developing partners and respect for their i ndependence, national sovereignty, cultural diversity and
identity and local content. It plays an important role in international development co-operation and is a valuable
complement to North-South co-operation.
We will deepen our engagement wi th civil society organisations
20. We will deepen our engagement with CSOs as independent development actors in their own right whose efforts
complement those of governments and the private sector. We share an interest in ensuring that CSO contributions to
development reach their full potential. To this end:
a) We invite CSOs to reflect on how they can apply the Pa ris principles of aid effectiveness from a CSO perspective.
b) We welcome the CSOs’ proposal to engage with them in a CSO-led multistakeholder process to promote CSO
development effectiveness. As part of that process, we will seek to i) improve co-ordination of CSO efforts with
government programmes, ii) enhance CSO accountability for results, and iii) improve information on CSO activities.
c) We will work with CSOs to provide an enabling environment that maximises their contributions to development.
3 The 2001 DAC recommendation on Untying ODA to the Least Develo ped Countries (LDCs) covers 31 so-called Heavily Indebted
Poor Countries (HIPCs). The OECD Development Assistance Committee (DAC) at its 2008 Hi gh Level Meeting agreed to extend the 2001
Recommendation to cover the
remaining eight countries that are part of the HIPC initiative: Bolivia, Cameroon, Côte d’Ivoire, Ghana,
Guyana, Honduras, Nicaragua and Republic of Congo.

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We will adapt aid policies for countries in fragile situations
21. In the Paris Declaration, we agreed that aid effectiveness principles apply equally to development co-operation in
situations of fragility, including countries emerging from conflict, but that these principles need to be adapted to
environments of weak ownership or capacity. Since then, Prin ciples for Good International Engagement in Fragile States
and Situations have been agreed. To further improve aid effe ctiveness in these environments, we will take the following
actions:
a) Donors will conduct joint assessments of governance and capacity and examine the caus es of conflict, fragility and
insecurity, engaging developing country authorities and other relevant stakeholders to the maximum extent
possible.
b) At country level, donors and developing countries wi ll work and agree on a set of realistic peace- and state-
building objectives that address the root causes of conflict and fragility and help ensure the protection and
participation of women. This process w ill be informed by international dialogue between partners and donors on
these objectives as prereq uisites for development.
c) Donors will provide demand-driven, tailored and co-ord inated capacity-development support for core state
functions and for early and sustained recovery. They will wo rk with developing countries to design interim measures
that are appropriately sequenced and that lead to sustainable local institutions.
d) Donors will work on flexible, rapid and long-term funding modalities, on a pooled basis where appropriate, to i)
bridge humanitarian, recovery and longer-term development phases, and ii) support stabilisation, inclusive peace
building, and the building of capable, accountable and respon sive states. In collaboration with developing countries,
donors will foster partnerships with the UN System, international financial institutions and other donors.
e) At country level and on a voluntary basis, donors a nd developing countries will monitor implementation of the
Principles for Good International Enga gement in Fragile States and Situations, and will share results as part of
progress reports on implementing the Paris Declaration.
Delivering and Accounting for Development Results
22. We will be judged by the impacts that our collective effo rts have on the lives of poor people. We recognise that
greater transparency and accountability for the use of development resources—domestic as well as external—are powerful
drivers of progress.
We will focus on delivering results
23. We will improve our management for re sults by taking the following actions:
a) Developing countries will strengthen the quality of policy design, implem entation and assessment by improving
information systems, including, as ap propriate, disaggregating data by sex, region and socioeconomic status.
b) Developing countries and donors will work to develop cost-effective results management instruments to assess
the impact of development policies and adjust them as necessary. We will better co-ordinate and link the various
sources of information, including nati onal statistical systems, budgeting, planning, monitoring and country-led
evaluations of policy performance.
c) Donors will align their monitoring with country in formation systems. They will support, and invest in
strengthening, developing countries’ national statistical capacity and information systems, including those for
managing aid.
d) We will strengthen incentives to im prove aid effectiveness. We will system atically review and address legal or
administrative impediments to implementing international commitments on aid effectiveness. Donors will pay more
attention to delegating sufficient authority to country office s and to changing organisational and staff incentives to
promote behaviour in line with aid effectiveness principles.
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We will be more accountable and transparent to our publics for results
24. Transparency and acco untability are essential elements for development results. They lie at the heart of the Paris
Declaration, in which we agreed that countries and donors would become more accountable to each other and to their
citizens. We will pursue these efforts by taking the following actions:
a) We will make aid more transparent. Developing countrie s will facilitate parliamentary oversight by implementing
greater transparency in public financial management, including public disclosure of revenues, budgets, expenditures,
procurement and audits. Donors will publicly disclose regula r, detailed and timely information on volume, allocation
and, when available, results of development expenditure to enable more accurate budget, accounting and audit by
developing countries.
b) We will step up our efforts to ensure that—as agreed in the Paris Declaration—mutual assessment reviews are in
place by 2010 in all countries that have endorsed the Declaration. These reviews will be based on country results
reporting and information systems complemented with available donor data and credible independent evidence.
They will draw on emerging good practi ce with stronger parliamentary scrutiny and citizen engagement. With them
we will hold each other accountable for mutually agreed results in keeping with country development and aid
policies.
c) To complement mutual assessment reviews at country level and drive better performance, developing countries
and donors will jointly review and strengthen existing international accountability mechanisms, including peer
review with participation of developing countries. We will review proposals for strengthening the mechanisms by
end 2009.
d) Effective and efficient use of development financing requires both donors and partner countries to do their
utmost to fight corruption. Donors and developing countrie s will respect the principles to which they have agreed,
including those under the UN Convention against Corruption. Developing countries will address corruption by
improving systems of investigation, legal redress, accountab ility and transparency in the use of public funds. Donors
will take steps in their own countries to combat corruption by individuals or corporations and to track, freeze, and
recover illegally acquired assets.
We will continue to change the nature of conditionality to support ownership
25. To strengthen country ownership and improve the predictab ility of aid flows, donors agreed in the Paris Declaration
that, whenever possible, they would draw their conditions from developing countries’ own development policies. We
reaffirm our commitment to this principle and will continue to change the nature of conditionality by taking the following
actions:
a) Donors will work with developing countries to agree on a limited set of mutually agreed conditions based on
national development strategies. We will jointly assess donor and developing country performance in meeting
commitments.
b) Beginning now, donors and developing countries will regularly make public all conditions linked to disbursements.
c) Developing countries and donors will work together at the international level to review, document and
disseminate good practices on conditionality with a vi ew to reinforcing country ownership and other Paris
Declaration Principles by increasing emphasis on harmonised, results-based condi tionality. They will be receptive to
contributions from civil society.
We will increase the medium -term predictability of aid
26. In the Paris Declaration, we agreed that greater pred ictability in the provision of aid flows is needed to enable
developing countries to effectively plan and manage their development programmes over the short and medium term. As a
matter of priority, we will take the following actions to improve the predictability of aid:
a) Developing countries will strengthen budget planning processes for managi ng domestic and external resources
and will improve the linkages between expenditures and results over the medium term.
b) Beginning now, donors will provide full and timely information on annual commitments and actual disbursements
so that developing countries are in a position to accurately record all aid flows in their budget estimates and their
accounting systems.
c) Beginning now, donors will provide developing countr ies with regular and timely information on their rolling
three- to five-year forward expenditure and/or implementati on plans, with at least indicative resource allocations
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that developing countries can integrate in their medium-term planning and macroeconomic frameworks. Donors will
address any constraints to pr oviding such information.
d) Developing countries and donors will work together at the international level on ways of further improving the
medium-term predictability of aid, includ ing by developing tools to measure it.
Looking Forward
27. The reforms we agree on today in Accra will require cont inued high level political support, peer pressure, and co-
ordinated action at global, regional, and country levels. To achieve these reforms, we renew our commitment to the
principles and targets established in th e Paris Declaration, and will continue to assess progress in implementing them.
28. The commitments we agree today will need to be adapte d to different country circumstances—including in middle-
income countries, small states and countries in situations of fragility. To this end, we encourage developing countries to
design—with active support from donors—country-based action plans that set out time-bound and monitorable proposals
to implement the Paris Declaration and the Accra Agenda for Action.
29. We agree that, by 2010, each of us should meet the commitments we made on aid effectiveness in Paris and today
in Accra, and to reach beyond these commitments where we can. We agree to reflect and draw upon the many valuable
ideas and initiatives that have been presented at this High Le vel Forum. We agree that challenges such as climate change
and rising food and fuel prices underline the importance of appl ying aid effectiveness principles. In response to the food
crisis, we will develop and implement the gl obal partnership on agriculture and food swiftly, efficiently and flexibly.
30. We ask the Working Party on Aid Effectiveness to co ntinue monitoring progress on implementing the Paris
Declaration and the Accra Agenda for Action and to report back to the Fourth High Level Forum on Aid Effectiveness in
2011. We recognise that additional work will be required to improve the methodology and indicators of progress of aid
effectiveness. In 2011, we will undertake the third round of monitoring that will tell us whether we have achieved the
targets for 2010 agreed in Paris in 2005.
4 To carry forward this work, we will need to develop institutionalised processes for
the joint and equal partnership of developing countries and the engagement of stakeholders.
31. We recognise that aid effectiveness is an integral part of the broader financing for development agenda. To achieve
development outcomes and the MDGs we need to meet our commitments on both aid quality and aid volumes. We ask the
Secretary General of the United Nations to transmit the conclusions of the Third High Level Forum on Aid Effectiveness to
the High Level Event on the MDGs in New York later this mont h and the Financing for Development Review meeting in Doha
in November 2008. We welcome the contribution that the ECOSOC Development Co-operation Forum is making to the
international dialogue and to mutual accountability on aid issues. We call upon the UN development system to further
support the capacities of developing countries fo r effective management of development assistance.
32. Today, more than ever, we resolve to work together to help countries across the world build the successful future all
of us want to see—a future based on a shared commitment to overcome poverty, a future in which no countries will
depend on aid.
4 We will have that information available for the Fourth High Le vel Forum on Aid Effectiveness in 2011, along with comprehensive
second phase evaluations of the implementati on of the Paris Declaration and the Accra Agenda for Action as of 2010. Attention will also
be paid to improving and developing communications on aid effe ctiveness for long-term development success and broad-based publi c
support.

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