The Implementation Completion Report (ICR) for the first Ghana Community Water and Sanitation Project (1994-2000) provided an opportunity to assess gender and poverty issues. Were both women and men, and the poor, involved in subproject decision-making and implementation? Did they all have access to services? The ICR collected beneficiary assessment survey data in the summer of 2000, and the ICR was completed soon thereafter. Further data analysis specific to gender and poverty was completed later, and a summary of the results are provided in this report.