The document summarizes a presentation about the Water Governance Facility (WGF), a partnership between SIWI and UNDP to support water governance. It discusses why accountability is important for sustainable water and sanitation services. Up to 40% of water supply investments in developing countries become dysfunctional after a few years due to governance challenges. The document then summarizes two publications from the WGF on accountability - a concept note that defines and discusses types of accountability, and a reference guide that provides 19 action sheets with guidance on improving accountability in water and sanitation programs through three levels of intervention.