10 Under Direct Financial Cooperation (DFC) arrangements, payments are made by the Organization to cover the cost of items or activities that would otherwise be borne by governments, in order to strengthen their health development capacity and ability to participate more effectively in, or to meet their commitments to, WHO technical cooperation at country level. DFC contributes directly to the achievement of WHO's programme of work and DFC activities are to be planned at the beginning of each year. Proposals must therefore clearly show how DFC activities are linked to WHO key programme deliverables/results. DFC must not be used where activities can be carried out more effectively and efficiently directly by WHO.
20 Direct Financial Cooperation activities are subject to the same standards of health programme accountability and evaluation in terms of relevance, efficiency, effectiveness and impact as any WHO technical cooperation programme, project or activity at country level.