The aim of this work was to develop a framework for mutual accountability based on the experience of other countries and the JAS process to recommend to donors in Ghana. The output is a report: 1) summarising the issues and questions raised by DPs, GoG and CS in Ghana; 2) briefly summarising the experiences of other countries and how they might be relevant to Ghana; and 3) setting out recommendations or options for a framework for mutual accountability in Ghana that could serve as a basis for discussions between GoG and DPs.