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Donor Comparison Table

Quick-reference guide comparing all major donor frameworks.

This table provides a quick-reference comparison of the major donor reporting frameworks. For full details, refer to the individual donor guides.

Reporting Burden Comparison

DimensionUNHCRDG ECHOUSAIDGlobal FundGCFFCDOEU (INTPA)Gates Foundation
Reporting frequencyQuarterly or semi-annual6-monthlyQuarterlyQuarterly (PUDR)AnnualAnnual reviewPeriodic (per agreement)Annual
Report format prescribedYes — UNHCR templateYes — DG ECHO templateYes — QPR formatYes — PUDR templateYes — APR templateYes — Annual Review formatYes — mandatory sectionsSemi-prescriptive
Indicator standardsUNHCR results frameworkRBM approachADS / Standard indicatorsGlobal Fund core indicatorsGCF RMF core indicatorsFCDO logframe12 mandatory + customMilestone-based
Mandatory disaggregationSex, age, diversitySex, age, locationSex, age, location, disabilitySex, age, KP typeSex, age, locationSex, age, disability, locationSex, age, locationVaries
Financial format prescribedUNHCR budget formatDG ECHO cost classificationSF-425, FFRGlobal Fund budgetGCF budgetFCDO budget formatEU cost categoriesFoundation format
Safeguarding section requiredYesYesYesYesYesYesYesYes
Gender section requiredYes (AGD)Yes (gender marker)Yes (GEWE policy)Yes (Gender Strategy)Yes (GAP)Yes (Gender Equality Act)Yes (HRBA + gender)Yes (foundation policy)
Environment section requiredNo (implicit)YesYes (IEE status)NoYes (ESS mandatory)Yes (climate screen)Yes (SEA screening)Varies
Lessons learned requiredYesYesYes (CLA)YesYesYesYesStrongly expected
Indicator table in narrativeYesYesYesYesYesYesYes (12 mandatory)Milestones only
Mid-term reviewYesYesYes (AER)Yes (periodic)Yes (MTR)Yes (mid-term)Yes (external)Varies

Financial Thresholds

DonorAudit Certificate RequiredCost Share RequiredIndirect Cost CapSubrecipient threshold
UNHCRAbove $300KUsually 10–20%7–10% (varies)Above $100K — FPA required
DG ECHOAbove €750K5–15%7%Above €150K
USAIDAbove $750KUsually 10–25%NICRA rateAbove $100K — need prior approval
Global FundAbove $300KVaries7–13%Above $100K — PR responsible
GCFAbove $300KYes (co-financing)7%Above $100K — ESS screening
FCDOAbove £250KVaries7–10%Above £250K — competitive tender
EU (INTPA)Above €750KVaries (10–15% typical)7%Above €10K — tender rules apply
Gates FoundationAbove $500KNot typicallyNegotiatedVaries

Donor-Specific Language Reference

TermAll DonorsUNHCRDG ECHOUSAIDGlobal FundGCFFCDOEU
OutputTangible product or service delivered✓✓✓✓✓✓✓
OutcomeChange resulting from outputs✓✓✓✓✓✓✓
IndicatorMetric used to measure performance✓✓✓✓✓✓✓
BeneficiaryPerson receiving project benefit✓✓✓✓✓✓✓
Person of ConcernUNHCR term for people protected✓
Output CodeUNHCR's unique identifier for each output✓
HIPHumanitarian Implementation Plan✓
RBMResults-Based Management✓
ADSAutomated Directive System (USAID policy)✓
PMPPerformance Management Plan✓
PR/SR/SSRPrincipal Recipient / Sub-Recipient / Sub-Sub-Recipient✓
LFALocal Fund Agent (Global Fund oversight)✓
RMFResults Management Framework✓
ESSEnvironmental and Social Standards✓
GAPGender Action Plan✓
VfMValue for Money✓
ToCTheory of Change✓
NDICINeighbourhood, Development and International Cooperation Instrument✓
PRAGPractical Guide to EU External Aid Procedures✓
IEEInitial Environmental Examination✓✓

Preferred Visibility Language

DonorRequired StatementPlacement
UNHCR"Funded by UNHCR" / "UNHCR" logoAll publications, communications
DG ECHO"Funded by the European Union" + EU emblemAll publications, equipment, events
USAID"This [material] is made possible by the generous support of the American people through USAID" + USAID logoAll materials per branding guide
Global Fund"The Global Fund" + logoAll communications related to Global Fund-financed products
GCF"This [document] is supported by the Green Climate Fund" + GCF logoAll publications
FCDO"UK aid from the British people" + FCDO logoAll publications, websites
EU"Funded by the European Union" + EU flagAll publications, events, equipment
Gates Foundation"This work is supported by the Bill & Melinda Gates Foundation"All publications

Key Reporting Deadlines

DonorStandard DeadlineExtension Policy
UNHCR30 days after reporting period endRequires written request; not guaranteed
DG ECHO45 days after reporting period endExtensions possible with justification
USAID30 days after reporting period endLate reports trigger automated escalation
Global Fund60 days after reporting period endLate PUDRs affect grant rating
GCF90 days after fiscal year endStrict; late reports affect next disbursement
FCDO30 days after year endFCDO reviews annually; delays affect next annual review score
EU (INTPA)Per grant agreement (typically 60 days)Extensions require formal amendment
Gates FoundationPer grant agreement (typically 90 days)Contact programme officer in advance

Risk Areas to Watch

DonorHighest Risk AreaWhy
UNHCRProtection data qualityUNHCR audits protection monitoring data closely
DG ECHOHumanitarian principles complianceDeviations can trigger funding review
USAIDCost allowability (FAR/CFR)Unallowable costs must be refunded
Global FundKP data accuracyOIG audits key population data extensively
GCFEmission reduction methodologyIncorrect calculation = reputational and financial risk
FCDOVfM demonstrationCannot just report activity — must show cost-effectiveness
EUProcurement complianceNon-compliance can lead to cost disallowance
Gates FoundationStrategic alignmentReports must connect to foundation's broader theory of change

Next: Review your Evidence Inventory to ensure all evidence is properly organised and cited.