This updated mapping by Development Initiatives reviews how UN agencies, INGOs, and Red Cross Red Crescent organisations allocate overheads/indirect costs to local and national humanitarian partners. Building on a 2022 baseline, it serves as both a reference tool and an accountability mechanism to track progress.
Key findings:
- There is broad consensus that local actors should receive overheads to strengthen sustainability.
- Since 2022, six organisations have adopted new policies guaranteeing overhead funding for local partners, while ten more are developing policies.
- The mapping highlights positive developments but notes variation in definitions and practices, as “overheads” and “indirect costs” lack a standard definition.
- Updates will be published every six months to monitor continued progress.
