148. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether her Department calculates the blended effective administrative and programme support cost rate across Ireland’s total official development assistance expenditure; and if not, whether she will commit to publishing an annual aggregate delivery cost ratio in order that the Oireachtas can assess value-for-money and financial oversight. [15721/26]

The Government's international development programme, Irish Aid, is focused on supporting countries and communities experiencing the greatest levels of need. This support is delivered primarily through trusted partners, including multilateral organisations and non-governmental organisations operating in some of the world’s poorest, most climate-vulnerable, and conflict-affected regions.

Indirect administrative costs constitute an essential component of the implementation of development projects and programmes. These costs, covering items such as office rental, legal services, and internal audit functions, enable partner organisations to operate effectively and efficiently, thereby ensuring the delivery of meaningful assistance to those most in need.

In this regard we are committed to reporting administrative costs incurred by the Department, which are reported in our Annual Report on Official Development Assistance. For 2022, 2023, and 2024, administrative costs consistently represented some 3% of Ireland's total ODA, excluding eligible supports for Ukrainian refugees.

For partners, given the diversity of sectors, contexts, and settings in which grant recipients operate, the Department does not calculate a blended effective administrative or programme support costs rate. Instead, benchmarks for administrative costs are applied at the level of individual grants or schemes, where appropriate.

Each grant undergoes a detailed, case-by-case assessment, taking into account contextual factors and available alternatives. These assessments form part of the Department’s standard grant-awarding and management processes.

For competitive grant schemes, such as Ireland’s Civil Society Partnership for a Better World (ICSP), the same criteria are applied to all applicants and are published in advance. For example, under ICSP, headquarters administration and programme quality costs are each eligible for funding up to a maximum of 6% of the total annual ICSP allocation. Other grants are assessed on their individual merits, with regard to value for money for beneficiaries and Irish taxpayers.