DFID has commissioned Itad, through the e-Pact consortium, to undertake a macro evaluation of its Empowerment and Accountability (E&A) policy frame. The main purpose of the macro evaluation is to generate learning about what works, for whom, in what contexts and why in order to inform policy and practice in DFID and other development organisations. This report presents the findings from the second round of analysis, which focuses on social accountability (SAcc) approaches to E&A. The analysis has been conducted in the period July 2015 to February 2016. It is supported by two sets of annexes. Volume 1 provides five framing documents, including the detailed methodology and a technical note describing our approach to ensuring a robust methodology. Volume 2 contains 13 detailed project case studies selected for narrative analysis.