Making Development Co‑operation More Effective Progress Report 2026

Annex A. Methodological notes

This annex provides an overview of the methodology that was followed to present the results in this report. The detailed methodology used for calculating the results can be found in the Core Methodological Note1 and, for countries that undertook the Kampala Principles Assessment (KPA), in the KPA Methodological Note.2

Data sources

The report draws predominantly on primary data collected directly in the 44 countries participating in the 2023-26 Global Partnership Monitoring Round. A small set of measurements draws on data collated from external global sources: (1) the quality of public financial management (PFM) systems is drawn from the two most recent assessments of the Public Expenditure and Financial Accountability (PEFA) programme; (2) untied ODA comes from the data reported to the OECD’s Creditor Reporting System (CRS) at the time of the 2023-26 and 2018 rounds; and (3) the global transparency assessment is based on data sourced by the OECD CRS Secretariat and the International Aid Transparency Initiative (IATI) Secretariat.

Data presented in all figures of the report are drawn from the above sources, unless otherwise specified.

Any additional external data used for specific analyses are cited directly in the report where relevant.

Reference years

2026 data refer to results of the 2023-26 round.

2018 refers to results of the 2018 round.

For untied ODA:

• 2026 data refer to 2024 official flows reported to the OECD CRS (latest available during the analysis)

• 2018 data refer to 2017 official flows, the latest available at the time of reporting for the 2018 round.

Trends and comparisons

Comparisons with the 2018 round reflect results calculated using the respective number of participating countries in each round. For certain measurements illustrating specific partner country behaviours, trends are based on a subset of 38 countries with data available for both rounds. In such cases, this is explicitly noted in the text.

Data collection was undertaken by partners between 2023 and 2025, and reporting on some measurements may refer to different fiscal years. Differences of up to 1-2 years do not compromise comparability, as the monitoring framework primarily assesses structural and behavioural aspects rather than absolute financial amounts, which are used only indicatively. Such variations are common across the framework (e.g. differing fiscal years, PEFA assessment timing) and do not affect the validity of aggregated results at country or global level.

Interpretation of percentages

All percentages that refer to partner countries are to be interpreted as proportions of the overall 2023-26 monitoring sample of 44 participating partner countries unless otherwise specified. Some percentages describe a subset of the 44 partner countries, and this is indicated in the text when relevant.

Partner country group aggregates

In addition to the overall aggregate, aggregates are shown for the following sub-groups of partner countries (classified as of the year the country undertook data collection):

• Countries on the UN list of least developed countries (LDCs)

• Small island developing states (SIDS)

• World Bank country classifications by income level (low income, lower-middle income, upper-middle income)

• Countries “facing extreme fragility” as defined under the OECD multidimensional fragility framework.

  Development partner group aggregates

In addition to the overall global aggregate, aggregates are shown, as relevant, for the following sub-groups of development partners (as of 2025):

• All bilateral development partners and all multilateral development partners

• Members of the Development Assistance Committee, other bilateral providers, multilateral development banks, other international organisations, United Nations entities and vertical funds.

A full list of all partner countries and development partners participating in the 2023-26 round, as well as their classifications, is given in Table A A.1 (partner countries) and Table A A.2 (development partners).

Table A.1. Countries participating in the 2023-26 round

The list below includes the classification used in the analysis.

Partner country	Classification
Albania	Upper-middle-income country
Burkina Faso	Low-income country, UN list of least developed countries, UN list of landlocked developing countries, high fragility
Bangladesh	Lower-middle-income country, UN list of least developed countries, high fragility
Bosnia and Herzegovina	Upper-middle-income country
Bhutan	Lower-middle-income country, UN list of landlocked developing countries
Cameroon	Lower-middle-income country, extreme fragility
Congo (the Democratic Republic of the)	Low-income country, UN list of least developed countries, extreme fragility
Colombia	Upper-middle-income country
Cabo Verde	Upper-middle-income country, small island developing state
Dominican Republic (the)	Upper-middle-income country, small island developing state
Ethiopia	Low-income country, UN list of least developed countries, UN list of landlocked developing countries, high fragility
Ghana	Lower-middle-income country
Gambia (the)	Low-income country, UN list of least developed countries, high fragility
Equatorial Guinea	Upper-middle-income country, extreme fragility
Guatemala	Upper-middle-income country, High fragility
Honduras	Lower-middle-income country
Indonesia	Upper-middle-income country
Jordan	Lower-middle-income country
Kenya	Lower-middle-income country, high fragility
Cambodia	Lower-middle-income country, UN list of least developed countries, high fragility
Lao People's Democratic Republic (the)	Lower-middle-income country, UN list of least developed countries, UN list of landlocked developing countries, high fragility
Liberia	Low-income country, UN list of least developed countries, high fragility
Lesotho	Lower-middle-income country, UN list of least developed countries, UN list of landlocked developing countries
Moldova (the Republic of)	Upper-middle income country, UN list of landlocked developing countries
Madagascar	Low-income country, UN list of least developed countries, extreme fragility
Mozambique	Low-income country, UN list of least developed countries, high fragility
Malawi	Low-income country, UN list of least developed countries, UN list of landlocked developing countries, high fragility
Nigeria	Lower-middle-income country, high fragility
Nepal	Lower-middle-income country, UN list of least developed countries, UN list of landlocked developing countries
Pakistan	Lower-middle-income country, high fragility
Peru	Upper-middle-income country
Philippines (the)	Lower-middle-income country
Solomon Islands	Lower-middle-income country, UN list of least developed countries, small island developing state, high fragility
Sierra Leone	Low-income country, UN list of least developed countries, high fragility
Somalia	Low-income country, UN list of least developed countries, extreme fragility
South Sudan	Low-income country, UN list of least developed countries, UN list of landlocked developing countries, extreme fragility
Chad	Low-income country, UN list of least developed countries, UN list of landlocked developing countries, extreme fragility
Tonga	Upper-middle-income country, small island developing state
Tuvalu	Upper-middle-income country, UN list of least developed countries, small island developing state
Uganda	Low-income country, UN list of least developed countries, UN list of landlocked developing countries, high fragility
Viet Nam	Lower-middle-income country
Yemen	Low-income country, UN list of least developed countries, extreme fragility
Zambia	Lower-middle-income country, UN list of least developed countries, UN list of landlocked developing countries, high fragility
Zimbabwe	Lower-middle-income country, UN list of landlocked developing countries, high fragility

Table A.2. Development partners participating in the 2023-26 round

The list below includes the classification used in the analysis.

Development partner	Classification
African Development Bank (AfDB)	Multilateral, Multilateral Development Bank
African Union	Multilateral, Other International Organisation
Arab Bank for Economic Development in Africa (BADEA)	Multilateral, Multilateral Development Bank
Asian Development Bank (AsDB)	Multilateral, Multilateral Development Bank
Australia	Bilateral, DAC
Austria	Bilateral, DAC
Belgium	Bilateral, DAC
Bhutan Trust Fund for Environmental Conservation (BTF)	Multilateral, Vertical Fund
Brazil	Bilateral
Canada	Bilateral, DAC
Central American Bank for Economic Integration	Multilateral, Multilateral Development Bank
Chile	Bilateral
China	Bilateral
Chinese Taipei	Bilateral
Council of Europe Development Bank (CEB)	Multilateral, Multilateral Development Bank
Croatia	Bilateral
Czechia	Bilateral, DAC
Denmark	Bilateral, DAC
Development Bank of Latin America (CAF)	Multilateral, Multilateral Development Bank
Development Bank of the Central African States	Multilateral, Multilateral Development Bank
Estonia	Bilateral, DAC
European Bank for Reconstruction and Development (EBRD)	Multilateral, Multilateral Development Bank
European Union Institutions	Multilateral, DAC
Finland	Bilateral, DAC
Food and Agriculture Organisation (FAO)	Multilateral, UN entity
France	Bilateral, DAC
Germany	Bilateral, DAC
Global Environment Facility (GEF)	Multilateral, Vertical Fund
Global Fund to Fight Aids, Tuberculosis and Malaria	Multilateral, Vertical Fund
Global Green Growth Institute	Multilateral, Other International Organisation
Global Partnership for Education	Multilateral, Vertical Fund
Hungary	Bilateral, DAC
Ibero-American General Secretariat (SEGIB)	Multilateral, Other International Organisation
Iceland	Bilateral, DAC
Inter-American Development Bank	Multilateral, Multilateral Development Bank
Inter-American Institute for Cooperation on Agriculture (IICA)	Multilateral, Other International Organisation
International Development Law Organization	Multilateral, Other International Organisation
International Fund for Agricultural Development (IFAD)	Multilateral, Multilateral Development Bank
International Labour Organization (ILO)	Multilateral, UN entity
International Monetary Fund (IMF)	Multilateral, Multilateral Development Bank
International Organisation for Migration (IOM)	Multilateral, UN entity
International Telecommunication Union (ITU)	Multilateral, UN entity
International Trade Centre (ITC)	Multilateral, UN entity
International Union for Conservation of Nature (IUCN)	Multilateral, Other International Organisation
Ireland	Bilateral, DAC
Islamic Development Bank (IsDB)	Multilateral, Multilateral Development Bank
Italy	Bilateral, DAC
Japan	Bilateral, DAC
Korea	Bilateral, DAC
Liechtenstein	Bilateral
Lithuania	Bilateral, DAC
Luxembourg	Bilateral, DAC
Mexico	Bilateral
Netherlands	Bilateral, DAC
New Zealand	Bilateral, DAC
Nordic Development Fund (NDF)	Multilateral, Vertical Fund
Norway	Bilateral, DAC
OPEC Fund for International Development (OFID)	Multilateral, Vertical Fund
Office of the United Nations High Commissioner for Human Rights (OHCHR)	Multilateral, UN entity
Organisation for Security and Co-operation in Europe (OSCE)	Multilateral, Other International Organisation
Organization of American States (OAS)	Multilateral, Other International Organisation
Portugal	Bilateral, DAC
Saudi Arabia	Bilateral
Slovak Republic	Bilateral, DAC
Spain	Bilateral, DAC
Sweden	Bilateral, DAC
Switzerland	Bilateral, DAC
Thailand	Bilateral
UN Capital Development Fund (UNCDF)	Multilateral, UN entity
UN Mine Action Service (UNMAS)	Multilateral, UN entity
UN Peacebuilding Fund (UNPBF)	Multilateral, UN entity
UN Women	Multilateral, UN entity
United Arab Emirates	Bilateral
United Kingdom	Bilateral, DAC
United Nations Children's Fund (UNICEF)	Multilateral, UN entity
United Nations Conference on Trade and Development (UNCTAD)	Multilateral, UN entity
United Nations Development Programme (UNDP)	Multilateral, UN entity
United Nations Economic Commission for Africa (UNECA)	Multilateral, UN entity
United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)	Multilateral, UN entity
United Nations Educational, Scientific and Cultural Organization (UNESCO)	Multilateral, UN entity
United Nations Environment Programme (UNEP)	Multilateral, UN entity
United Nations High Commissioner for Refugees (UNHCR)	Multilateral, UN entity
United Nations Human Settlements Programme (UN-Habitat)	Multilateral, UN entity
United Nations Industrial Development Organization (UNIDO)	Multilateral, UN entity
United Nations Office for Project Services (UNOPS)	Multilateral, UN entity
United Nations Office on Drugs and Crime (UNODC)	Multilateral, UN entity
United Nations Population Fund (UNFPA)	Multilateral, UN entity
United Nations Programme on HIV and AIDS (UNAIDS)	Multilateral, UN entity
United States	Bilateral, DAC
World Bank Group	Multilateral, Multilateral Development Bank
World Food Programme (WFP)	Multilateral, UN entity
World Health Organisation (WHO)	Multilateral, UN entity
World Meteorological Organization	Multilateral, UN entity

Notes

← 1.  Available at: https://www.effectivecooperation.org/book-page/annex-5-methodological-note

← 2.  Available at: https://www.effectivecooperation.org/book-page/annex-2-guidance-kampala-principles-assessment