The Department for International Development (DFID) is responsible for reporting UK official development assistance (ODA) to the Development Assistance Committee (DAC) of the Organisation for Economic Co-operation and Development (OECD). This involves compiling the details of official development assistance spending by other Government Departments or through pooled funding mechanisms such as the conflict pool.DFID works closely with other Government Departments to ensure that reported ODA expenditure complies with the DAC directives on ODA eligibility. This includes providing written guidance on specific types of expenditure and answering queries on ODA eligibility. In cases where there is uncertainty regarding ODA eligibility, DFID requests clarification from the DAC and ensures that the recommendations are followed. Both DFID and the DAC review the items of expenditure reported as ODA in each calendar year and any questions regarding ODA eligibility are resolved through mutual agreement with other Government Departments when necessary. As the UK representative on ODA compliance and reporting, DFID actively participates in the development of new criteria on ODA eligibility with other member states of the DAC.