As set out in the IDS, we are committed to working in partnership with a diverse range of CSOs, large and small, from across the entire UK, and in developing countries, as well as other non-commercial organisations such as local universities and research bodies. This includes a commitment to increase the speed and agility with which we can engage frontline implementing partners through our grants and Memorandum of Understanding processes, while still ensuring that we only work with organisations that can deliver value for money and safeguard people and the environment. In contracts, ‘Exit Plans’ are written with delivery partners at the inception phase, or equivalent, of programmes. These provided and continue to provide certainty of a responsible exit for delivery partners, to help mitigate risk. This document is applicable when a contract is ended early or as scheduled.