Hand over to beneficiaries

✔ Unless otherwise specified, equipment, vehicles and supplies paid for by the budget of the action shall be transferred to the final beneficiaries
✔ Copies of the proofs of transfer must be kept for control purposes (purchase cost < 5.000 euro) or attached to the final report (purchase cost > 5.000 euro)

Unless otherwise clearly specified in the Description of the Action in Annex I, the equipment, vehicles and supplies paid for by the Budget of the Action shall be transferred to the final beneficiaries of the Action, at the latest when submitting the final report.(art. 7 – General Conditions).

If there are no final beneficiaries of the Action to whom the equipment, vehicles and supplies can be transferred, the Beneficiary(ies) may transfer these items to:

  • Local authorities
  • Local Beneficiary(ies)
  • Local affiliated entity(ies)
  • Another action funded by the European Union
  • Exceptionally, retain ownership of these items.

In such cases, the Coordinator shall submit a justified written request for authorisation to the Contracting Authority with an inventory listing the items concerned and a proposal concerning their use, in due time and at the latest with the submission of the final report.
The end use of the equipment, vehicles and supplies may no jeopardise the sustainability of the Action or result in a profit for the Beneficiary(ies).

Copies of the proofs of transfers of equipment and vehicles, the purchase cost of which was more than 5,000 EURO per item, must be attached to the final report. In the cases of equipment and vehicles whose purchase cost was less than EURO 5,000 per item, proofs of transfer must be kept for control purposes.

Donation procedure In the project proposal the organisation must give clear evidence of the necessity to purchase any equipment and must specify its intended use in the framework of the Action (e.g. donation to beneficiaries, logistic use). Donations may never give rise to a situation of conflict of interest.

Donation certificate A donation certificate is a document signed by the grant beneficiary and the recipient of the donation (of durable equipment or stocks), the purpose of which is to lay down the terms and conditions of the donation. The Grant Beneficiary should use Annex IX to the Grant Contract, which lists the assets purchased in the frame of the Action, and their purchase cost (in Euro) – the template is to be used for assets whose purchase cost is > EURO 5,000. The document also includes the date of transfer and eventual comments; it is to be signed by the local Beneficiary(ies) and/or the local Affiliated Entity(ies) and/or final beneficiaries to whom the ownership of said assets is transferred to evidence they are in agreement with the content of the document.

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Resources and useful links:
General Conditions(Annex II)
Transfer of owenership of assets

ATTENTION! The information included in this website refer to the rules of the PRAG 2014. The website is currently under revision to be aligned to the 2016 PRAG.