Report Writing Glossary

This glossary defines the key terms used throughout the Report Writing Skills course. It is a living reference — if a term you encounter is not here, your organisation's M&E manual or donor guidelines may have additional definitions.

A

AAP (Accountability to Affected Populations) A commitment to use feedback from crisis-affected people to guide programme decisions. Includes accessible feedback mechanisms, community engagement, and demonstrating to communities that their input changed something.

Absorption rate The percentage of a grant's budget that has been spent. Calculated as: Expenditure ÷ Approved Budget × 100. Most donors expect absorption above 80% per quarter.

Activity A specific action or task undertaken to produce outputs. The lowest level of the logical framework. Example: "Conduct training for 30 community health workers on IMCI protocols."

Additionality The concept that donor funding caused something to happen that would not have happened otherwise. Used particularly in climate finance (GCF) and impact investment to justify the value of the contribution.

ADS (Automated Directive System) USAID's internal policy and operating procedures manual. Publicly available at public.usaid.gov. ADS chapters relevant to implementing partners include programme cycle, financial management, branding, and gender.

Allocated budget The total approved budget for a grant, distributed across cost categories or budget lines.

Annual Review A formal assessment of performance conducted annually for FCDO and some other bilateral donor programmes. Includes a performance score (A+ to D) and narrative assessment.

Attribution The degree to which a specific result can be credited to a particular intervention, as distinct from other actors or factors. Note: most development results are attributed to multiple actors; "contribution" is often more accurate than "attribution."

Audit certificate / Auditor's certificate A statement from an independent auditor confirming that the financial statements present a true and fair view. Required by most donors above a financial threshold (typically €750,000 / $750,000 / £250,000 depending on donor).

B

Baseline The value of an indicator before an intervention begins. Used to measure change over time. Must be established before or at the start of a project and must be methodologically sound.

Bilateral donor A government-to-government aid agency (USAID, FCDO, GAC, BMZ, Sida, etc.) that provides funding directly to implementing organisations or governments.

Branding Donor requirements for how funded organisations must acknowledge donor support in publications, websites, events, and communications. Requirements vary by donor (see Donor Comparison Table).

Budget vs. expenditure Budget = approved allocation. Expenditure = actual spending. Variance = Budget minus Expenditure (or vice versa). Variance is usually expressed as a percentage and requires explanation if above 10%.

C

Causal link / Theory of change The logical connection between activities, outputs, outcomes, and impact. A theory of change makes explicit the assumptions underlying why activities are expected to lead to outcomes.

Capacity building Activities aimed at improving an organisation's or individual's ability to perform their functions effectively. Includes training, mentoring, systems development, and institutional strengthening.

CLA (Collaborating, Learning, and Adapting) USAID's approach to adaptive management. Emphasises intentional learning, evidence-based decision-making, and iterative programme adaptation.

Co-financing / Match funding Resources (financial or in-kind) contributed to a project by sources other than the primary donor. May be a grant condition (required match) or a demonstrated contribution (leveraged resources).

Core Humanitarian Standard (CHS) An internationally recognised standard for quality and accountability in humanitarian response. Comprises nine commitments including on quality, accountability, and affected populations.

Cost category A classification of grant expenditure (e.g., Personnel, Travel, Equipment, Indirect Costs). Donors prescribe cost categories and eligibility rules for each.

Cost sharing See Match funding / Co-financing.

Disaggregation Breaking down data into subgroups — by sex, age, geographic location, disability status, or other relevant characteristics — to reveal differences in outcome that aggregate data would hide.

D

DHIS2 (District Health Information Software 2) An open-source health information system used by many countries for aggregate health data. Frequently used as an evidence source for health programme indicators.

Direct costs Costs that can be directly attributed to the implementation of a specific project or activity. Example: salary of the project coordinator, cost of training materials for the project.

Disbursement Funds transferred from donor to implementer (or to a bank account designated for the project). Disbursement requests are submitted based on spending forecasts and evidence of previous tranche utilisation.

E

Economy, Efficiency, Effectiveness, Equity (The Four Es) The FCDO Value for Money framework. Economy = minimising input costs; Efficiency = converting inputs to outputs with minimal waste; Effectiveness = achieving desired outcomes; Equity = fair distribution of benefits to marginalised groups.

Eligibility period The timeframe during which costs can be incurred and claimed against a grant. Costs before the start date or after the end date are typically ineligible.

Endline Data collected at the end of a project or intervention period, used to measure change against the baseline. Compared to baseline to calculate the change attributable to the project.

Evaluation A systematic assessment of a project's design, implementation, and results, conducted by an independent or semi-independent evaluator. Different from monitoring — evaluation provides a more comprehensive and external view.

Evidence Any documented source that supports a reported result or claim. Must be verifiable, timely, representative, and methodologically sound. See Evidence Inventory guide.

F

FCDO (Foreign, Commonwealth and Development Office) The UK government's foreign affairs and development ministry. One of the world's largest bilateral donors.

Financial report A statement of expenditure against budget, submitted to the donor on a periodic basis. Must be consistent with the narrative report.

FPIC (Free, Prior and Informed Consent) The principle that indigenous peoples must give consent before activities that affect their lands, territories, or resources. Required by GCF, EU, and some other donors for projects affecting indigenous communities.

Full cost of doing business / Organisational overhead The total cost of running an organisation, including management, finance, HR, IT, and governance functions that cannot be directly charged to a specific project.

G

Gender action plan (GAP) A document that outlines specific actions a project will take to promote gender equality, with indicators and targets for measuring progress. Required by GCF, USAID, and several other donors.

Gender equality marker A scoring system (typically 0, 1, or 2) used by donors to assess the degree to which gender equality is integrated into a project. 0 = no gender focus, 1 = gender as secondary objective, 2 = gender as primary objective.

Grant agreement The legal contract between a donor and implementing organisation. Includes the amount, duration, reporting requirements, eligibility rules, and conditions for amendment and termination.

H

Household survey A structured data collection method used to gather information from individuals within households. Used to collect outcome-level data on knowledge, attitudes, practices, and well-being.

Humanitarian principles Four core principles guiding humanitarian action: Humanity (human suffering must be addressed wherever found), Impartiality (aid must be based on need alone), Independence (operational independence from political agendas), Neutrality (no taking sides in conflict).

I

IEE (Initial Environmental Examination) A screening document required by USAID and some other donors to assess the potential environmental impacts of a project. Required before implementation begins.

Impact The ultimate, long-term change a project contributes to. Usually at the level of the population or system, beyond what a single project can directly control.

Indicator A quantitative or qualitative measure used to assess whether an output, outcome, or impact has been achieved. See also: Standard indicator, Custom indicator, Core indicator.

Indirect costs / Overhead Costs that cannot be directly attributed to a single project but are necessary for the organisation to function (rent, utilities, senior management time). Usually claimed as a percentage of direct costs.

IOM (International Organization for Migration) A UN agency and major humanitarian donor, particularly for migration and displacement-related programming.

Indicator table A table in a donor report showing all indicators, baselines, targets, actuals, and achievement percentages for the reporting period.

K

Key populations (KP) In HIV, TB, and malaria programming, populations at heightened risk of infection due to specific behaviours, social marginalisation, or legal barriers. Typically includes: sex workers, men who have sex with men, people who inject drugs, prisoners, and transgender persons.

L

LFA (Local Fund Agent) An independent consulting firm contracted by the Global Fund to verify programme data, review financial reports, and provide independent assessment of grant performance. Conducts on-site visits to PR and SR offices.

Logframe (Logical Framework) A project management tool that describes the hierarchy of objectives (impact → outcome → output → activity) and the indicators, baselines, targets, and assumptions associated with each level.

M

Marker (Gender, Climate, etc.) A donor classification system that scores whether and to what degree a project integrates specific cross-cutting themes (gender equality, climate adaptation, etc.).

Match funding See Co-financing.

MEL (Monitoring, Evaluation, and Learning) The integrated system for tracking performance, assessing results, and using evidence to improve programming. Preferred over "M&E" because it explicitly includes the learning dimension.

Milestone A significant point or event in a project's implementation that marks progress. GCF and Gates Foundation reporting often use milestone language.

Monitoring The ongoing, routine collection of data to track implementation progress and inform adaptive management. Distinguished from evaluation by its ongoing nature and internal orientation.

N

Narrative report The written description of a project's performance during a reporting period. Must be consistent with the financial report and indicator table.

NDICI (Neighbourhood, Development and International Cooperation Instrument) The EU's primary funding instrument for external action, covering development, neighbourhood, and humanitarian aid programmes. Replaced several previous instruments.

NICRA (Negotiated Indirect Cost Rate Agreement) An agreement between a US federal agency and an organisation setting the approved indirect cost rate for that organisation. Required to claim indirect costs on US federal grants.

O

OECD-DAC The Organisation for Economic Co-operation and Development's Development Assistance Committee. Sets international standards for official development assistance (ODA), including evaluation criteria and reporting standards.

Outcome A change in the condition of beneficiaries or systems that results from the project's outputs. Intermediate between output and impact. The primary level of results that implementing organisations can credibly claim.

Outcome vs. Output distinction The most important distinction in donor reporting. Outputs are what you delivered (e.g., "240 people trained"). Outcomes are what changed as a result (e.g., "trained community health workers correctly diagnosed childhood pneumonia 40% more often"). See also: CAO Framework.

Output A tangible product or service produced by project activities. The lowest results-level item that can be directly controlled by the project team.

P

Partnership agreement A formal agreement between two or more organisations to implement activities jointly. Must specify roles, responsibilities, resource flows, and accountability mechanisms.

Performance framework See Logframe.

Period of performance The timeframe during which project activities can be conducted and costs can be incurred. Defined in the grant agreement.

PRAG (Practical Guide to EU External Aid Contract Procedures) The EU's comprehensive procurement manual for external aid contracts. Contains detailed rules on competitive tendering, evaluation criteria, and contract management.

Protection mainstreaming The process of integrating protection principles and preventing harm into all aspects of humanitarian response — not just dedicated protection programmes.

PSEAH (Prevention of Sexual Exploitation, Abuse and Harassment) Policies and procedures to prevent sexual exploitation, abuse, and harassment of beneficiaries by organisation staff and associates. Required by all major donors.

PUDR (Progress Update and Disbursement Request) The standard Global Fund report, submitted quarterly. Contains both narrative progress update and request for the next disbursement tranche.

Q

QPR (Quarterly Performance Report) The standard quarterly report format used by USAID and many bilateral donors. Includes narrative, indicator data, and financial summary.

R

RBM (Results-Based Management) An approach to management that focuses on achieving results rather than simply completing activities. Emphasises measuring outcomes, using evidence, and adapting based on what is learned.

Results chain The logical sequence linking activities → outputs → outcomes → impact. Makes explicit the assumptions about how change happens.

Results framework See Logframe.

Risk register A document listing identified risks to a project, their likelihood and potential impact, and the mitigation measures in place or planned.

S

SF-425 (Federal Financial Report) The standard US government financial report form required by USAID and other US federal agencies. Submitted quarterly or annually by all US government grantees.

SitRep (Situation Report) A short, rapid reporting format used in emergency contexts to provide updates on a fast-changing situation. Typically submitted more frequently than standard narrative reports.

Standard indicator An indicator defined and maintained by a donor or international body for use across multiple projects. USAID, UNHCR, Global Fund, and GCF all maintain standard indicator directories. Using standard indicators enables cross-project comparison.

Sub-recipient (SR) An organisation that receives funds from a primary recipient (PR) to implement part of a donor-funded programme. SRs report to the PR, who aggregates and reports to the donor.

T

Target The planned value of an indicator — what the project aims to achieve. Expressed as a number, percentage, or qualitative statement. Must be realistic but ambitious.

Theory of change (ToC) A description of how and why a set of activities is expected to lead to desired outcomes. Makes explicit the assumptions, context, and causal pathways underlying a project. Required by FCDO, Gates Foundation, and many other donors.

U

UNHCR Results Framework UNHCR's standardised system for defining and tracking results in refugee operations. Uses specific output codes and a hierarchical results structure that partner reports must use.

V

Variance analysis An explanation of the difference between budgeted and actual values for any given line item or indicator. Required for all variances above 10% (or donor-specified threshold).

VfM (Value for Money) The assessment of whether a project achieved the best possible outcomes for the resources invested. Encompasses economy, efficiency, effectiveness, and equity.

W

Work plan A detailed plan of activities, outputs, and milestones for a specific period (usually quarterly or annually). Often required as an annex to the grant agreement and used as a monitoring reference.

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This glossary is a living document. Terms and definitions are updated as donor frameworks evolve. Last updated: August 2026.