Government implementing agencies in Southern countries are the ‘frontlines’ of development. As such, the development approaches they adopt largely determine how effective projects will be. Participation of the poor is far from the norm, and until government policies and operations are adapted, its incorporation will not be possible. The hierarchical way in which government implementing agencies are run comes not only from the the national government but also is caused by the hierarchical way donor organizations conduct their business and relate to recipient agencies through their funding programmes. Thus, efforts by recipient government organizations to change their ways are affected partly by their own systems and partly by the donors assisting them. Furthermore, because recipient government agencies depend to such a significant degree on donor funding, their orientation towards accountability traditionally has been to the funder rather than to the beneficiaries of development programs.