Somalia Humanitarian Fund Operational Manual. Annex 2: Budget Guidance & Financial and Procurement Guidelines

The objective of this budget guidance is to provide partners, OCHA Country Offices, HFUs and OCHA headquarters with a common framework to facilitate the appropriate preparation, review and clearance of project budgets. This guidance focuses on defining eligible and ineligible costs, direct and indirect costs (e.g. Programme Support Costs – PSC), shared costs, budget categories and the adequate break-down of budget lines. This guidance applies to UN agencies including IOM and NGOs.