The Independent Accountability Mechanism—previously the Office of Accountability—is an independent office within DFC that addresses concerns, complaints, or conflicts about environmental or social issues that may arise around DFC-supported projects. The office provides project-affected communities, project sponsors, and project workers an opportunity to have concerns independently reviewed and addressed.

The Independent Accountability Mechanism offers two types of services:

  • Work with parties to help resolve a conflict, available to both project-affected parties and DFC clients
  • Conduct an investigation about how DFC applied its relevant policies to a project and is available to project-affected parties, as well as DFC’s Board and President 

The Independent Accountability Mechanism is mandated to provide these services upon request in a manner that is accessible, fair, objective, and transparent. In providing its services, the office complements DFC’s mission as a financial institution that promotes environmentally and socially sustainable development.

About Us

On September 9, 2020, the DFC Board of Directors approved the implementation document: Independent Accountability Mechanism for the U.S. International Development Finance Corporation.

On December 4, 2024, the DFC Board of Directors approved the Terms of Reference for the Independent Accountability Mechanism of the U.S. International Development Finance Corporation. Cases received prior to December 4, 2024, will be transitioned as described in the Transitional Arrangement for IAM’s 2024 Terms of Reference (February 20, 2025). Documents associated with the process of developing the new Terms of Reference are linked in the Archive below.

The Director of the Independent Accountability Mechanism coordinates all office services, updates its website, and manages its budget. The Director reports directly to DFC’s Board of Directors.

Archive

 

Public Registry of Cases

 

Cases
Project NameActionStatus
Ghana: Miro Forestry Developments Limited. DFC committed a $24 million equity investment. Request was filed on behalf of nine former employees in Ghana alleging unlawful dismissal or demotion, and related financial hardship. Request received, acknowledged and deemed eligible for IAM services. Following assessment, case transferred to IAM’s compliance function. Eligibility confirmed on November 17, 2025. Assessment report completed on 2/20/2026. 
Türkiye: Ceyhan Polipropilen Üretim Anonim Şirketi (FY25). Project involves a $550 million loan. Requests received, acknowledged, and deemed eligible for IAM services. The case has been transferred to IAM’s problem-solving function.Assessment report completed on 2/25/2026. Case has been transferred to the IAM’s problem-solving (mediation) function.
Mozambique: Rovuma LNG Project (FY25). Project involves a political risk insurance coverage for $1.5 billion debt (subject to $1 billion reinsurance). DFC terminates its commitment letter on July 22, 2025.Appraisal concludes that a compliance investigation of DFC is merited.Appraisal report issued on December 15, 2025. IAM initiated a compliance investigation. 
Nigeria: Indorama Eleme Fertilizer Line 3 Project (FY24). The Project involves $75 million DFC loan, part of a $1.25 billion loan package.Appraisal phase completed.Appraisal report issued June 18, 2025. IAM will be initiating a compliance investigation of DFC. 
Kenya: Bridge International Academies (FY24). The Project involves a $10 million loan by OPIC in 2013. DFC exit occurred in July 2022 because of early loan repayment by the Client.Compliance Investigation Report completed.Compliance Investigation Report circulated to DFC’s Management and Board on March 19, 2025.
Israel: Noble Energy Leviathan Project (FY19). The Project, approved by OPIC in 2017,  involves a political risk insurance commitment letter for up to $250 million. In February 2020, Noble Energy requested, and DFC terminated its commitment letter. Problem-Solving and Compliance Review. 

Problem-solving Closed.

Compliance Review Closed.

Unregistered or Ineligible Requests
CountryReceipt Date, Sector, and SubjectStatus and Justification
GuyanaOn December 15, 2025, the IAM received a submission relating to the aviation sector raising judicial, investment, and human rights challenges.On December 16, 2025, the IAM acknowledged the submission and confirmed with the requester (and through a search in DFC’s Insight database) that the request is unrelated to any DFC/OPIC-supported project. Therefore, the IAM Director determined that the request is not eligible for IAM services. The IAM closed the file.   
IndiaOn 29 October 2025, the IAM received a request related to a project in the financial sector raising numerous commercial concerns.On 5 December 2025, the IAM acknowledged the request and informed the complainant that the request did not fall within the environmental and social mandate of the IAM and, therefore, was not eligible for IAM services. The IAM closed the file.
ParaguayOn October 8, 2025, the IAM received a submission raising concerns about a commercial dispute and alleging related harm linked to a financial institution.On December 17, 2025, the IAM acknowledged the submission. On December 21, the IAM determined that the submission centered on a commercial dispute with a financial institution, was unrelated to DFC’s investment in the same institution, and, therefore, was ineligible for IAM services. The IAM closed the file.
Management-Requested Reviews
CaseActionStatus
Kenya: Bridge International AcademiesCompliance Review completedCompliance Investigation Report circulated to DFC’s Management and the Board on 3/19/2025
Archived Cases
Project NameActionStatus
Southeast Europe Equity Fund IIProblem-SolvingClosed
Mongolia Big Bend Gold Mining ProjectProblem-SolvingClosed
Pakistan K-Electric ProjectProblem-SolvingClosed
Pakistan DG Khan CementProblem-SolvingClosed
Bolivia Coeur d’Alene MinesProblem-Solving and Compliance ReviewClosed
Mexico Cerro de Oro HydroelectricProblem-Solving and Compliance ReviewClosed
Baku - Tbilisi – Ceyhan PipelineCompliance ReviewClosed

Management Requested Reviews

Project NameActionStatus
Assessment of OPIC's Environmental and Social (E&S) Monitoring of ProjectsInternally-Requested ReviewCompleted
Buchanan RenewablesInternally-Requested Lessons Learned ReviewCompleted
File a Request/Complaint

To file a complaint, please download this template and follow the indicated instructions.

Reporting
Annual Activity Reports
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LinkedIn: Independent Accountability Mechanism of the U.S. International Development Finance Corp. (DFC)

Guide for Communities

The Independent Accountability Mechanism addresses environmental or social concerns and conflicts that emerge around DFC-supported projects.

Guide for DFC Clients

The Independent Accountability Mechanism provides DFC clients and project-affected parties with tools for addressing disputes that may arise around DFC-supported projects.