WORKING WITH DG ECHO AS AN NGO PARTNER | 2021 - 2027
END OF ACTION
The assessment of the residual economic value will be done at the end 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 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 anymore, ECHO could either recover the remaining value according to the applicable depreciation rules, or, if justified, grant the partner to keep the equipment.
Transfer to another ECHO-funded Action is only possible if the Action is implemented by the Partner that intends to transfer the remaining supplies. This rule allows ECHO to have a direct control over the end use of the equipment and safeguard sound financial management of humanitarian aid funds.
Transfer to an ECHO-funded action implemented by another partner is possible.
Goods may be transferred only once. This means that goods must be fully consumed by the next action they are transferred to. If transfer to another ongoing action is not possible, the beneficiaries can — after the end of the action — transfer the equipment or goods to the final recipients, local non-profit organisations, international non-profit organisations, international organisations, or local authorities, if agreed by the granting authority. Under the MGA the distinction between donation and transfer do not exist anymore.
The calculation is done on the quantity of the goods.