CSOs are expected to be accountable for the use of resources received on behalf of others. Accountability may be upwards to donors or governments, downwards to beneficiaries, sideways to allies, or internal. Monitoring and evaluation (M&E) information are routinely used to provide information for upwards accountability. M&E may also be used to support other forms of accountability in different ways. It is generally accepted that CSOs receiving private or public money on behalf of others should demonstrate accountability for the use of that money. Nevertheless, accountability can mean different things in different circumstances, depending on who is accountable, to whom, and for what. Broadly, there are four levels of accountability that concern CSOs. Read more about the paper here.