On the first one, accountability is not brain surgery, and it doesn't have to be. The basic ideas of accountability don't have to be reinvented. Accountability to Canadian donors, whether they're Canadian NGOs, CIDA, Foreign Affairs, or IDRC, shouldn't be vastly different from accountability to anybody else or to local governments.
Part of the difficulty recipients have is that they have to deal with so many donors. They all have different rules, different forums, different timeframes, different budgets, and things that they will and won't include. It's extremely difficult, whether you're an NGO or a government, to put together a program out of the patchwork of donors and to remember what kinds of accountabilities they all want.
It wouldn't hurt for donors to get together and have a serious joint discussion about what they mean by accountability—what it means for NGOs, what it means for governments, and so on. Let's get some common standards here so that you don't have to jump through a Danish hoop today and a German hoop tomorrow.