Ultimately, the allocation of risks and opportunities always relies on accountability. And ensuring accountability is no easy task. The Lesotho example is ideal in this regard. By tying opportunities to risks directly, the PPP ensures that both partners hold up their side of the bargain. Otherwise, they risk serious financial consequences. In cases where opportunities cannot be tied explicitly to risk, it is still essential to develop structures-whether contractual or incentive-based-that ensure accountability from both parties.