Eligibility

• Which costs can be eligible?
• Which costs are considered as non-eligible?

To be considered eligible as direct costs of the Action, costs must satisfy the following general criteria:

• They must be necessary and reasonable for the implementation of the Action which is the subject of the grant.

• They must be actual costs and comply with the principles of sound financial management, in particular regarding economy and efficiency.

• They must be committed during the eligibility period of the Action as laid down in Article 2 of the Special Conditions, with the exception of:
  • costs relating to the winding-up of the Action, and
  • expenditure committed before the date of submission of the Action proposal related to the constitution of stocks by the Humanitarian Organisation for use in connection with the Action. All commitments will ultimately have to be paid in full.

• They must be identifiable, in particular being recorded in the accounting records of the Humanitarian Organisation or its implementing partners, determined according to the applicable accounting standards of the country where the Humanitarian Organisation is established and according to the usual cost-accounting practices of the Humanitarian Organisation.

• They must be backed by original supporting evidence (as the case may be in electronic form) and verifiable to be consistent with the principles of transparency and equal treatment.

• They must comply with the requirements of applicable tax and social legislation.
  

References and useful links

• General conditions, Article 18.1, 21
• Financial Regulation, Article 113 and Implementing rules Article 172a