As a general rule, the remaining supplies (durable equipment, goods and small equipment) purchased with the Commission's financial support shall be donated at the end of the implementation of the Action to the beneficiaries of the Action, local implementing partners or local authorities.
Under no circumstances may equipment give rise to a situation of conflict of interests. Equipment may never be transferred to:
A no-cost extension, if requested in time, may be granted in order to provide the Partner additional time for the distribution of the supplies (which cost was incurred before the end of the implementation period) without any budgetary change to the Agreement.
In exceptional cases, the costs for distributing the last remaining supplies after the implementation period as well as the related winding-up costs (e.g. running costs for fuel, maintenance, insurance which could not be committed during the action's implementation period) will in principle be accepted as eligible costs when dealing with the final payment request.
Amendments to Agreements on how to handle remaining supplies requested after the end of the implementation period but before the submission of the final report, may by way of exception, be concluded as an ex tempore amendment.
In all cases, the end use of the equipment must be reported on in the final financial report.
References and useful links