WORKING WITH DG ECHO AS AN NGO PARTNER | FPA 2014 - 2020
This information is one of the elements that allow ECHO to assess the cost-efficiency and cost-effectiveness of the Action.
Yes, the cost may be eligible if it is part of the overall budget of the Action presented in the Financial Statement at the latest with the Final Report. However, this does not mean that all individual costs must be visible in the Financial Statement, it suffices that they are covered within a given cost category. The final check of whether a cost was covered by the budget of the Action can only be done through an audit.
In principle, at the final reporting stage the Partner should report only on the incurred costs.
The costs related to the simplified allocation method must be identified in the Single Form annex “Financial Annex”, which corresponds to the budget to be added in section 10.2.
The level of detail depends on the structure of your budget, as DG ECHO requires details up to the third sub-heading. At a minimum, DG ECHO would expect you to break down the budget line named “field office shared costs” distinguishing the various costs involved (per category or nature).
An example provided is available in the section “Reference documents”