Organisation Role The categories of DAC Sector codes Accountable Accountable Responsabilité The government agency, civil society or private sector institution which is accountable for the implementation of the activity. Extending Extending Octroi 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 Financement The country or institution which provides the funds. Implementing Implementing Mise en œuvre 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