All UK ODA spending adheres to the international rules on aid as set and governed by the OECD DAC. These stipulate that all ODA spend must be administered with the promotion of economic development and welfare of developing countries as its main objective. The DAC rules ensure that aid statistics from member states are reported in a consistent and comparable manner. The UK’s ODA spend is guided by the International Development Strategy, which is closely aligned to the SDGs and focused on poverty reduction. Where aid is spent under the International Development Act, it requires that the Secretary of State must be satisfied that providing assistance is likely to contribute to a reduction in poverty.