The findings summarized in this report present a picture of CSO capacity and needs, and serves as a resource primarily for the CSOs, donor partners in Aceh and UNDP. This report signposts directions for strengthening CSOs which include NGOs, CBOs and other traditional and religious institutions to enable them to participate meaningfully in reconstruction processes outlined in the government’s Master Plan for Aceh Reconstruction and to maximize their contributions to socio-economic and wider development in Aceh.