Among the eligible costs, we can distinguish between the following types of costs:
Implementation Costs of the Action, are directly linked to the implementation of the Action, and would not have been incurred if the Action had not taken place; in this way, they can be directly attributed to it. The implementation costs are:
In Multi-Donor Actions, ECHO systematically checks the costs incurred by the UN Organisation against the eligibility rules. Nevertheless, by virtue of the notional approach, which still applies under the 2014 General Conditions, when assessing the eligibility of costs under Multi-Donor Actions, it is sufficient for ECHO to ascertain that the level of eligible expenditure under EC rules is at least equal to the amount of ECHO’s contribution specified in the Delegation Agreement, and that the amount contributed by other donors is sufficient to pay for those aspects of a larger Multi-Donor Action which, for whatever reason, cannot be funded by ECHO.
Remuneration costs of the Action are those costs which are not directly linked to the implementation of the Action and that cannot be attributed directly to it.
Unless otherwise specified in the Delegation Agreement, remuneration costs shall be declared on the basis of a flat rate of 7% of the total eligible implementation costs and do not have to be supported by accounting documents. In any case, the flat rate for remuneration costs may not exceed the flat rate used in comparable actions.