The process of general budget support (MDBS ? multiple-donor budget support) originated in Ghana between 2002 and 2003. It is based on a performance framework that is jointly agreed between the government of Ghana and ten development partners (DPs). After a review mission that takes place on a yearly basis, DPs disburse a base and a performance tranche that are included in the Government's budget. Partly based on past experiences with other countries (while still taking into account the specificities of the Ghanaian situation), the process was run as a two-year pilot, after which then MDBS partners took advantage of the adoption of the Paris Declaration to profoundly reform the process so as to base it even more on sectoral dialogue, which at the same time was dramatically reinforced, and to significantly increase the predictability of aid flows. This resulted in a large reduction in transaction costs, both for the government of Ghana - which had on the whole benefitted from it since the start of MDBS?and for the DPs.