In reporting their ODA, donor countries refer to a List of ODA-eligible international organisations, including multilateral agencies, international NGOs, networks and PPPs. Core budget (unearmarked) contributions to these organisations may be reported as ODA in whole or in part.
The List (Annex 2 for 2023 flows, xls, January 2024) complements the DAC List of ODA recipients, which shows which countries are eligible for ODA.
This List of ODA eligible organisations is reviewed annually by the DAC Working Party on Development Finance Statistics (WP-STAT). Proposals for changes to the List must be made by DAC members, or, in exceptional cases, the DAC Secretariat, and then agreed by members on a consensus basis.
For an outline of the methodology used by the DAC Secretariat in examining the ODA-eligibility of an international agency, see the information note DAC List of ODA-eligible international organisations - General Methodology.
Core contributions to multilateral agencies on the List are reportable, in whole or in part, under multilateral ODA. Core contributions to multilateral agencies not on the List are not ODA-eligible.
Earmarked contributions to organisations not on the List may also be ODA-eligible provided the contribution meets the ODA criterion of having the promotion of economic development and welfare of developing countries as the main objective (see ODA definition). Such contributions would be reported by members under bilateral ODA.
Contributions (both core and earmarked) to INGOs, networks and PPPs are reportable under bilateral ODA, provided the main objective of the organisation is the promotion of economic development and welfare of developing countries (see ODA definition).
A listing of INGOs, networks and PPPs is circulated to members for reporting but is not exhaustive. Only INGOs with annual budgets above USD 50 million will be examined by WP-STAT for inclusion on the List. Guidance on the ODA eligibility of smaller agencies is provided directly to statistical reporters. Similarly, there is no list of ODA-eligible national NGOs, and guidance on these is available on request to reporters.
Guidance on reporting contributions to trust funds managed by the Asian Development Bank, the Inter-American Development Bank and the UN system is available in this Guidance document.
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