Devinit-地方和国家合作伙伴的间接成本：联合国机构和国际非政府组织的政策和做法规划（英）-2023.6-13页_110kb

Summary of Indirect Cost Allocation for Local and National Partners

This document provides a mapping of current policies and practices for allocating indirect costs (overheads) to local and national partners by UN agencies and international non-governmental organizations (INGOs), based on data from Development Initiatives and partners as of June 2023. It serves as a reference and accountability tool, updating a 2022 mapping.

Widespread agreement exists among stakeholders, including Grand Bargain commitments, to support local partners with indirect costs. Several UN agencies and INGOs are actively providing or developing policies to facilitate this, with common rates around 4-12% reflecting operational needs.

Notable trends include:

• UN agencies like IOM, UN Women, and UNHCR implement overhead allocations with conditions such as unrestricted contributions and lack of reporting requirements in some cases.
• INGOs, including CAFOD, Christian Aid, and Mercy Corps, are variously sharing or developing ICR policies, often through proportional sharing or partnerships.
• Red Cross Red Crescent organisations generally avoid overhead provision but are exploring mechanisms, such as the IFRC's limited sharing in a pilot agreement.

The mapping is non-exhaustive and updated every six months to track progress, highlighting positive developments but noting variability in definitions and implementation.