Costs related to the purchase of new or second-hand equipment are eligible provided they respect the basic eligibility conditions and, if they exceed EUR 750 per item, are subject to the following options:
- Transfer to another Union-funded Humanitarian Aid Action of the partner
- Allowance for low value equipment
Where the partner transfers any equipment to another ECHO-funded Action, it shall submit with the Final Report information on its destination. Where, at the end of the Action to which the transfer was made, the equipment has not reached the end of its useful economic lifespan, namely it has not been fully depreciated, the obligation to either transfer or to donate shall apply until the end of the equipment’s useful economic lifespan.
If transfer is not possible nor appropriate, the equipment may be donated to the beneficiaries of the Action, or to local non-profit organisations and local authorities identified as Implementing Partners.
For duly justified reasons, remaining equipment may also be donated to local non-profit organisations or to local authorities other than Implementing Partners, as well as to International Organisations or international non-governmental organisations. In such cases, the partner shall obtain ECHO prior agreement through an Amendment Request procedure. Under no circumstances may the equipment be donated to for-profit entities.
In all cases the partner shall submit with the Final Report information on the equipment's destination and shall retain any documentary proof, such as donation certificates.
Allowance for low value equipment
Where the individual purchase cost of the equipment exceeds EUR 750 but lower than EUR 2,500 per item, it shall be exempt from the obligation of transfer or donation, provided that the total costs of the retained equipment items does not exceed EUR 15,000. The costs must be itemised, verifiable and reflected in the Final Report.
partner pledges to use this retained equipment for the benefit of humanitarian actions.
A derogation from the obligation to transfer or to donate exists also in the following cases:
- the equipment has a value of less than 750 euro: in this case the partner can keep the equipment.
- the goods's nature is specialised, sensitive or requires expert handling (e.g. de-mining equipment), and provided that the partner pledges to use the retained equipment for the benefit of humanitarian actions until the end of its useful economic lifespan. In this case, partner shall ask ECHO's prior approval: at proposal stage, filling in the Section 11 of the Single Form and during the implementation, throgh the mutual consent procedure.
- the Action is a Multidonor Action. In this case the partner can decide how to handle remaining equipment according to its internal rules and procedure.