UNICEF country offices are grappling with the issue of how to realize UNICEF’s commitment to accountability to affected people (AAP) when working with government entities. What, for instance, are the opportunities, and exactly what is to be expected? Ultimately, how can UNICEF contribute to strengthening government systems that lend themselves to stronger accountability? This document seeks to explore these questions. It is intended as a starting point, providing some thoughts and practical actions that country offices – in particular, AAP leads and senior management – can use to examine current practice and to identify strategies for furthering accountability to people based on their context, across the country office’s portfolio of work.