Accountable Accountable The government agency, civil society or private sector institution which is accountable for the implementation of the activity. Extending Extending 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 The country or institution which provides the funds. Implementing Implementing 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