Devinit-地方和国家合作伙伴的间接成本：政策和实践映射（英）

October 2024 Indirect costs for local and national partners A mapping of current policies and practices: donors, UN agencies, INGOs and RCRC organisations Data tool Indirect costs for local and national partners / devinit.org 2 Overview This is the 2024 update to our indirect costs mapping. Development Initiatives (DI) has been monitoring changes in donors’ provision of overheads since our first update in 2022. About overhead costs To fully recover the costs of delivering humanitarian programmes, organisations must have access to funding to support their overhead costs. Overheads – also referred to here as ‘indirect costs’ or ‘indirect cost recovery’ (ICR)1 – support a range of functions (including overall management, administration, infrastructure and ICT services). You can read more research in our report ‘Overhead cost allocation in the humanitarian sector’. There is widespread agreement that donors and intermediary organisations should provide local and national humanitarian actors with funding indirect costs. Members of the Grand Bargain caucus on the role of intermediaries have committed to allocating overheads to local and national partners and the Inter-Agency Standing Committee (IASC) has developed Guidance on the issue, based on research conducted by DI in partnership with UNICEF and Oxfam through the IASC. DI has also published a discussion paper based on interviews with donors, which outlines current donor approaches and proposes ways forward. This updated mapping shows some positive developments. Since 2023, three organisations and one UN agency have developed new policies that ensure local partner NGOs have access to overhead funding, bringing the total of Grand Bargain signatory organisations with policies to 25 (of 67). When our mapping work started in 2022, only 8 signatories had an overheads policy for local and national actors. You can learn more about specific organisations’ policies in the tables below. Table 1 contains information on donors (comprising governments, EU institutions and foundations) and Tables 2, 3 and 4 contain information on intermediary organisations (comprising UN agencies, INGOs and the Red Cross Red Crescent (RCRC) movement). In the tables, organisations use the terms ‘intermediary’ and ‘partners’ to refer to organisations that receive funding from donors (and other intermediary organisations). The final (implementing) partners can be national or local offices of intermediary organisations, or separate national or local organisations. The list of organisations included in this mapping is not exhaustive. Information is gathered directly from organisations or summarised from the Grand Bargain’s Self-Reporting Mechanism. Please contact Development Initiatives with any updates and additions. This mapping will be updated annually to monitor progress. 1 We use ICR as a general term for overheads provision to local and national partners. Where organisations use other terms (e.g. ‘support cost