WORKING WITH DG ECHO AS AN NGO PARTNER
END OF ACTION
The assessment of the residual economic value will be done at the end of the eligibility period of the Action, when the partner will have to decide on the end use of the equipment fully charged to the Action. To calculate this value, the partner has to simulate the depreciation costs of the equipment as if it was proposed for a depreciation from the date of its purchase until the end of the eligibility period of the Action. This remains the same even if the equipment was used by an Implementing Partner .
The obligation to transfer or donate remains valid until the equipment has been fully depreciated. Therefore, if at the end of the Action to which the transfer was made the equipment is not fully depreciated and donation or transfer are not possible, DG ECHO could either recover the remaining value according to the applicable depreciation rules, or, if justified, grant the Partner a derogation to keep the equipment.
Transfer to another DG ECHO-funded Action is only possible if the Action is implemented by the Partner that intends to transfer the remaining supplies. This rule allows DG ECHO to have a direct control over the end use of the equipment and safeguards sound financial management of humanitarian aid funds.
Transfer to a DG ECHO-funded action implemented by another Partner is not possible, but in such cases a donation could be envisaged.
Goods may be transferred only once. This means that goods must be either used up by the end of the Action to which they were transferred or otherwise they must be donated. If donation is not feasible, the full purchase price will be recovered by DG ECHO.
In any case, DG ECHO expects that these remaining goods represent a minimal quantity and that the fact that they were left over did not affect the results of your Action, as otherwise they would be considered as ineligible costs.
Yes, the costs related to these activities are the only costs that can be considered eligible even if incurred after the eligibility period. This means that all the other activities have to be finalized within the end of the eligibility period of the Action (GC Art 8.1), or alternatively, the partner can request a no-cost extension.
The calculation is done on the quantity of the goods.