What could be included under overheads?

Overheads are indirect costs that cannot be directly attributed to the project. These costs have to be defined within “normal” accounting as overheads rather than direct costs. These could include:

·          Organisation Management

·          Infrastructure

·          Central equipment

·          Telephony

·          Paper, pens and files

·          Rent

·          Municipality taxes

·          Electricity

·          General premises maintenance

·          Monthly journals

·          Books for library – i.e. not specific to particular project

·          Fixed assets used generally – computers, printers, photocopiers etc.

·          Audit, accounting and general legal costs

·          Etc………………..