NGO FPA

At final reporting stage, should the partner report only on the Incurred costs, or also on the modifications to the initial budget?

In principle, at the final reporting stage the partner should report only on the incurred costs.

If, during the implementation period, the partner makes transfers between budget lines or adds new headings, it will inform ECHO of this, through a notification of non-essential changes at any time during implementation and, at the latest, at final report stage, by updating their financial annex accordingly.