As the protracted crisis in North-East Nigeria progressed in its eleventh year in 2020, humanitarian needs in Borno, Adamawa and Yobe (BAY) States remain dire and multifaceted. The conflict has resulted in 7.1 million individuals in need of humanitarian assistance. Accountability to Affected Populations (AAP) principles are highlighted as key objectives in the 2019-2022 Humanitarian Response Plan for Nigeria under the wider bracket of protection. Objectives included “ensure accountability to affected populations by establishing feedback mechanisms through which they can measure the adequacy of interventions and address any concerns and complaints”. Therefore, REACH conducted an AAP assessment in Borno state, with the objective of strengthening the evidence base around affected populations’ perceptions of humanitarian assistance and feedback mechanisms, and inform human-centered approaches to humanitarian programming. This assessment combines the findings of the 2019 Multi-Sector Needs Assessment (MSNA) with qualitative data from Focus Group Discussions (FGDs).