WORKING WITH DG ECHO AS AN NGO PARTNER | 2021 - 2027
It has to be considered as voucher.
A Voucher has per its intrinsic nature a restriction on what can be purchased / exchanged for. Therefore if a voucher has a whatsoever restriction is and remain a voucher. It has to be considered cash only if it allows to retrieve money from an ATM or can be used to purchase whatever and whenever (unlikely).
ATTENTION:  some e-card have wallets: some restricted (i.e. for food only) and some wallets whose amount can be cashed in an ATM. In this case the partner should differentiate the two type of modalities.
Yes, at final report stage the partner should indicate the net amount actually reimbursed to the suppliers.
All the changes touching one of the mandatory information to be provided for cash transfers and value-based vouchers require a mutual consent procedure.