Accountable Accountable en The government agency, civil society or private sector institution which is accountable for the implementation of the activity. Extending Extending en The government entity (central, state or local government agency or department), or agency within an institution, financing the activity from its own budget Funding Funding en The country or institution which provides the funds. Implementing Implementing en The intermediary between the extending agency and the ultimate beneficiary. Also known as executing agency or channel of delivery. They can be public sector, non-governmental agencies (NGOs), Public-Private partnerships, or multilateral institutions