WORKING WITH DG ECHO AS AN NGO PARTNER | FPA 2014 - 2020
Among eligible costs we can distinguish between direct and indirect costs.
Direct costs of the Action are those specific costs that are directly linked to the implementation of the Action, and that would not have been incurred if the Action had not taken place; in this way, they can be directly attributed to it.
Indirect costs of the Action are those costs which are not directly linked to the implementation of the Action and that can not be attributed directly to it. These costs do not need to be supported by accounting documents for the purpose of ECHO funding.
Unless otherwise specified in the Specific Grant Agreement, eligible indirect costs shall be declared on the basis of a flat rate of 7%. of the total eligible direct costs
A lower percentage can be applied in case the relevant policies of the partner foresee the charging of a lower percentage of indirect costs, and this policy is consistently applied among donors.
Indirect costs shall not be eligible for an Action awarded to a partner which already receives an operating grant financed from the Union budget during the period in question.
Please remember that contributions by beneficiaries and contributions in-kind made by other donors may never be used as a basis for the calculation of indirect costs paid by the Commission.
EXAMPLES OF OVERHEADS
- Renting or depreciation of buildings, running costs, including stationary and petty office equipment (with exception of field office)
- Costs connected with horizontal services such as administrative and financial management,
Human resources not linked directly to the Action
Training, unless foreseen as an activity necessary for the Action
Costs of needs assessments are in most cases not eligible as direct costs, but are covered under indirect costs. However, if there are specific studies or surveys foreseen in the Single Form to be carried out during the Action, these may be consider ed eligible. They have to be explained in section 8 of the Single Form.