WORKING WITH DG ECHO AS AN NGO 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.
Pursuant to Article 10.3 d)  of the general conditions, the threshold for low value allowance equipment is Euro 15 000 regardless of the Action's budget or the number of the  Consortium members (DIPECHO of Euro 400.000,00 or other ECHO Action of Euro 12.000.000,00).