The Department for International Development (DFID) provides assurance that:"The funds were paid to the intended recipient;""The funds have been used for the purposes agreed;""The use of the funds has been audited."This is a key part of DFID's broader responsibility for ensuring that spending represents value for money.Recent steps taken to improve monitoring on aid expenditure include:"The introduction of ARIES (Activities Reporting Information E-System) has a major impact on DFID's financial accounting activities. ARIES will strengthen reporting controls to ensure that aid spend is properly monitored.""DFID's internal guidance for staff about the evidence required to ensure that funds have been used for the purposes agreed has been strengthened. Also, a new health check list is available for staff administering existing budget support programmes. This includes points to consider for demonstrating that funds have been spent as intended.""An updated review plan supported by regular audits by DFID's Internal Audit Department and the National Audit Office, focussing on key areas of aid delivery, has been agreed."