MSD works to support coordination among government agencies and between governments and donors through improved accountability and transparency, often in countries where absorption of donor funds is a source of concern. MSD provides technical assistance to strengthen institutional support for transparency, including audit courts and other oversight capacities, and seeks to increase donor confidence in host country accountability through improved record-keeping and reporting of revenues and other income and grants. By raising the bar on transparency and accountability, MSD helps create an enabling environment for donor support for development assistance programs.