This report concerns the development aid provided by the Ministry of Foreign Affairs to Bhutan and Bangladesh. The objective of the examination has been to establish whether the Ministry of Foreign Affairs has managed the aid to Bhutan and Bangladesh in a satisfactory manner. Rigsrevisionen has examined whether the Ministry of Foreign Affairs has organised the aid to Bhutan and Bangladesh to support the objective of improving the effectiveness of foreign aid programs. Rigsrevisionen has therefore examined whether the Ministry has targeted the aid in the two countries to 2 to 4 sectors to ensure that efforts made are correlated within these sectors. With two of the key principles of the Paris Declaration as point of departure, Rigsrevisionen has also examined whether the Ministry of Foreign Affairs has aligned development aid with national politics, institutions and procedures, and whether the Ministry has promoted harmonisation of Danish aid with the aid provided by other donors. Finally, Rigsrevisionen has examined whether the sector development aid provided by the Ministry in the two countries is progressing and achieving results in compliance with the objectives set.