Somalia Humanitarian Fund Operational Manual. Annex 2: Budget Guidance & Financial and Procurement Guidelines
Author: UN OCHA Somalia Humanitarian Fund
Publisher: United Nations Office for the Coordination of Humanitarian Affairs (UN OCHA) Somalia Humanitarian Fund
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.
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