Costs committed during the Action for activities implemented after the Action and before the submission of the final report (= winding up activities), such as the final distribution of some remaining stock, supplies or the preparation of the final report, can be considered eligible to the extent that these costs are reasonable and necessary for the Action.
They may not consist of a mere extension of the activities of the Action.
The winding up activities must be accepted by DG ECHO to be eligible.
Final audits and evaluations can be executed before the submission of the final reports.
As a general rule, in order to be eligible, the related costs must be incurred during the eligibility period, with the exception of winding-up costs.
Costs committed after the Action (= winding up costs) and before the submission of the final reports, such as running costs (e.g. fuel) can be considered eligible to the extent that these costs are reasonable, that it was not possible to commit them during implementation and that they are needed for winding up the action.
These costs must be agreed by DG ECHO at liquidation stage.
Winding up costs are in principle eligible if justifiable and accepted by DG ECHO.
In case you are not sure of the eligibility of the cost, it is advisable to inform DG ECHO on beforehand.
References and useful links