Full costs of operation defining and handling direct and indirect costs In calculating genebank costs, Centres were asked to ensure that full costs were computed, according to the current CGIAR policy on Full Cost Recovery. Accordingly, in addition to the direct scientific costs, the Centres included a variety of institutional direct costs such as facility use (electricity, security, maintenance, etc.), information technology costs (usually calculated as a full cost assigned to each computer), and other direct support costs. Additionally, the model required that each Centre include its indirect cost rate (overhead) that is then applied to all other components. The results generate a full cost of genebank operation, sorted by crop and by cost component. The summaries of these raw data for each Centre and each crop (sometimes an aggregate of several related species) are given in Table 2.1 above. We add a word of caution here: although the CGIAR system has developed a methodology for calculating full costs (Financial Guidelines Series No. 5) it is a reality that the pace of adoption and methodological refinement still varies somewhat between Centres. Accordingly, if these costs were to be re-calculated in, say, three years, the full costs at some Centres may be slightly different (probably higher) than the current values, as their full cost recovery methodologies are finalized. Having stated this, the consultants are confident that the results of the study are valid with only minor variances between Centres’ results due to internal costing methodologies.
