UK Official Development Assistance (ODA) spending
This document sets out the guiding principles that should inform departmental decisions and processes for spending on Official Development Assistance (ODA).
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The UK Aid Strategy, published ahead of the 2015 Spending Review, committed to ensuring the value for money of all spending on Official Development Assistance (ODA), introducing greater transparency and subjecting aid to robust independent review. As taxpayers’ money, the government has a duty to spend it well.
Building on the significant progress in this area, this document sets out best practice guidelines and the broad requirements that all departments are expected to comply with in managing UK ODA funds.