Inter-Agency Standing Committee Guidance on the Provision of Overheads to Local and National Partners

This document provides guidance for international humanitarian organisations (UN agencies and International Non-Governmental Organisations) that partner with local and national organisations on the issue of overheads. Overheads, or indirect costs, refer to costs that are not related directly to a specific project, but that support the efficient, effective, and safe running of an organisation. This guidance provides recommendations for how to improve current policy and practice to ensure that local and national partners can access overhead funding.