The Paris Declaration (PD) commits both donors and partners to hold one another accountable for development results and jointly assess progress in achieving commitments on aid effectiveness. It also articulates pre-requisite conditions for MA – partner countries strengthening the involvement of parliament and other stakeholders, and donors providing information on aid
flows to enable accurate budget reporting to parliament and citizens.   

This case study examines how the mutual accountability process operates in Mozambique. In particular, it looks at MA as a dynamic process which evolves over time. This repeated interaction between the parties has important implications for the sorts of processes that can be sustained
within the confines of voluntary agreements. The MA process comprises multiple parties and commitments, which means there are also lines of accountability which run in differing directions. Thus, the MA process as a whole is unlikely to be found in any single mechanism. Rather, it is the
sum of a number of constituent parts. The discussion therefore covers a number of different MA mechanisms, focusing on those that are most inclusive.