Financial information

Cost transparency templates and guidance

7 March 2019DFID



Since October 2017, Bond, Humentum and a small group of UK-based CSOs have been working with the Department for International Development (DFID) to co-create a model for cost transparency and cost recovery that provides a more transparent and fair future in the delivery of UK government grants.

Over a series of meetings, DFID and the CSO group have reached an agreement on a model that has the adoption of the support costs calculation that features in annual audited accounts at its core. DFID launched the non-project attributed costs (NPAC)/indirect template only in October 2018 and gathered feedback on this approach.

In June 2019 DFID launched the revised version of the template which included both the indirect and direct cost tabs and the associated guidance. DFID country offices will be encouraged to use this new approach when agreeing budgets with grantees. It is not currently mandatory for country office but DFID expect it to be in the future.

More information can be found here.

Download the template and associated guidance below.

If you have any issues/queries then please email [email protected].