6.1 How can TE approach actors report on contributions channelled through intermediaries such as multilateral organisations, national and international NGOs?
Two types of channelled contributions need to be differentiated:
Firstly, an actor following a TE approach may contract with intermediaries to deliver a concrete intervention on its behalf, i.e. using earmarked funding. In that case, the actor following a TE approach can report the funding as a contribution to a TEI. For some actors following a TE approach, this may pose a challenge if they do not have complete visibility on the end-use of their funding to intermediaries. The actor following a TE approach will be responsible for requesting the necessary information from their intermediaries to be able to properly track their contributions to TEIs. They could make it mandatory for intermediaries to provide a detailed reporting on the use of funds. Asking intermediaries to report to IATI could be useful in this regard. TOSSD reporting by multilateral organisations and other public intermediaries can also help.
Secondly, actors following a TE approach habitually provide core/voluntary funding to multilateral organisations and global funds which they can report as ODA and which the multilateral organisations then pool and use to fund their own programmes as they see fit. Such funding is, in principle, not counted as contributions to TEIs because it usually does not represent targeted funding by actors following a TE approach for a specific purpose in a specific country/region under a specific joint intervention logic. In particular, EU Institutions’ contributions to TEIs will not be imputed back to EU Member States. Should actors following a TE approach encounter a special situation in which such core/voluntary funding does appear to be targeting a TEI, they are welcome to reach out to the Commission to find a solution for the reporting on a case-by-case basis.