Research Report: Overhead cost allocation in the humanitarian sector

This study was carried out by Development Initiatives in collaboration with UNICEF and Oxfam, through the Inter-Agency Standing Committee (IASC). The aim of this research was to map current practices across UN agencies and international non-governmental organisations around the provision of overheads to local and national partners (also referred to as indirect costs or indirect cost recovery (ICR) in this report) and to identify current and emerging good practices. This informs the IASC guidance note on best practices around the provision of overheads to local and national partners.