Title: DFID Accountable Grant Agreements: budget template and guidance
Author: Department for International Development (DFID)
Date: June 2019
Length: 3 pages, 8 pages
Resource type: Excel document, PDF reports
DFID has developed a new standard budget template, for use by new Accountable Grant Arragements from June 2019. DFID previously revised their policies on direct and indirect cost recovery (latter also known as Non-Programme Attributable Costs or NPAC) and also referred to as cost transparency. These new documents offer a standard format for capturing direct costs and overheads. The full cost template and guidance can be found on the DFID website.
For more information about cost transparency Bond have written up a helpful article about the seven key priniciples of cost transparency: simplicity, transparency, fairness, scalable, predictable, value for money, substantive, comparable with other funders. It also discusses the strengths and limitations of DFID's approach to calculating costs.
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