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https://stats.oecd.org/glossary/detail.asp?ID=7234
Direct Budget Support Agreements are the formal DBS instruments negotiated between the development agency and recipient government. Context: The support may include a mix of general budget support and policy and institutional actions (including economy-wide reforms such as tax reforms, privatisation, decentralisation and trade liberalisation).
https://ec.europa.eu/europeaid/budget-support-0_en
Budget support involves the direct transfer of funds to a partner country’s budget where they can be managed using national systems. The way EuropeAid transfers funds to recipient governments – and the types of budget support – is further explained in ' Budget support and dialogue with partner countries' .
http://siteresources.worldbank.org/PSGLP/Resources/DirectBudgetSupportandCorruption.pdf
U4 ISSUE 1:2005 Direct budget support and corruption www.U4.no 4 The political economy of budget processes: For a more in-depth discussion of this, please consult the separate U4 issue paper on the budget process and corruption on www.u4.no The impact of budget support …
http://www.oecd.org/dac/evaluation/dcdndep/Methodological%20approach%20BS%20evaluations%20Sept%202012%20_with%20cover%20Thi.pdf
effects of BUDGET SUPPORT programmes across five analytical levels (budget support inputs, direct outputs, induced outputs, outcomes and impact) included in – and interacting with – the overall national context within which budget support is provided, and;
https://www.professionalgrantwriter.org/direct-vs-indirect-costs-nonprofits-grant-budget
The budget is often one of the most difficult parts of a grant application. One common point of confusion surrounds direct versus indirect costs in a nonprofit’s budget for a particular project or program.
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