How to treat administrative overheads? Should it be included as disbursements for the government sector?
Response: For your question on cost of UNDP country staff, they should be included as ODA (Question Qd1/2). However, the following instructions (below) should be applied to determine if that should be considered disbursements for the government sector (Question Qd3/4). ยท What to include as disbursements for the government sector: For projects that deliver goods or services that support the government sector (for which there is some form of agreement with a national authority that these goods/services are desired), then the figure that should be reported is the full cost of delivering the aid in question, including administrative overheads. In other words, for agencies in the United Nations, such projects should report the whole cost of a project, including GMS and ISS (acronyms for administrative overheads and general management fees). Other donors also have various forms of overhead, and also will report the full cost of delivering the project – to the government sector or otherwise.
