This review contains the Main Findings and Recommendations of the Development Assistance Committee (DAC) and the report of the Secretariat. It was prepared with examiners from the United Kingdom and Canada for the Peer Review meeting held on 07 December May 2006. The review applauded the major increase in American official development assistance, which reached a record high of USD 27.6 billion in 2005. The Committee commended the United States for raising development to the status of one of three pillars of national foreign policy. Key recommendations included the need to explicitly recognise the key importance of poverty reduction, encouragement for a more explicit approach to the role of policy coherence for development, the need to persist in clarifying the lines of operational responsibility between military and development institutions, support for greater US attention to the Paris Declaration aid effectiveness agenda and encouragement for the joint Department of State and USAID development of an overarching strategic plan to guide humanitarian work.