Full Cost Recovery

What is full cost recovery?

Full cost recovery is the principle of paying for the direct and indirect or overhead costs associated with delivering a service. Below are documents which relate to full cost recovery.

National Audit Office - Implementation of full cost recovery

This review examines the progress government has made towards marketing its commitments to implement full cost recovery across its contacts with third sector providers, including charities, voluntary and community organizations, and social enterprises.

It recommends that the Office of the Third Sector and HM Treasury should expand on their commitment to the implementation of full cost recovery.

Download document from http://tinyurl.com/yzzebn3 (URL shortened using TinyURL)

Full cost recovery - WYCAS

A brief step-by-step guide as to how to apply the principles of full cost recovery to your organisation, developed by West Yorkshire Community Accountancy Service. This is a costing exercise for you to see what your services cost, in full. Whether anyone will fund your services in full is of course another matter! Nevertheless it will give you a clear target to aim for.

Download document from /help_and_advice/preparation/full_cost_recovery/

Full cost recovery - Finance Hub Introductory Guide

Download document from  http://www.financehub.org.uk/uploads/documents/fh_full_cost_recovery_Aug06_59.pdf

ACEVO Full Cost Recovery Webpages Including Full cost recovery Toolkit

You can access the toolkit at http://www.fullcostrecovery.org.uk/main/index.php?content=home

Action Points for Public Services - Full Cost Recovery

Available at website http://www.ncvo-vol.org.uk/advice-support/funding-finance/financial-management/full-cost-recovery