The Independent Commission for Aid Impact (ICAI) scrutinises the UK’s aid spending. It works to ensure UK aid is spent effectively so that those who need it receive help and value is delivered for UK taxpayers. It carries out reviews on strategic issues posed by aid spending and informs Parliament, supporting it in holding the UK government to account. It was launched in 2011 by the Secretary of State for International Development. Its mandate covers all ODA (foreign aid finance), whichever UK government department it is spent by (but does not cover the devolved Scottish and Welsh governments). Its core values are accountability, learning, analytical rigour, accessibility and transparency.