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Defines project assets based on useful life, value thresholds, and attractive-item criteria. Requires grant holders to maintain and annually submit an up-to-date asset inventory (Annex 3) with depreciation policy alongside the Annual Review. Explains DFID’s approach to maximizing disposal value, transfer conditions, vehicle handling, IT disposal under WEEE, branding removal, and key approval considerations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/uk-aid-match-and-uk-aid-direct-asset-management-and-disposal-guidebook/241783/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/uk-aid-match-and-uk-aid-direct-asset-management-and-disposal-guidebook/241783.png","ImageObject",442,249,{"name":88,"@type":89},"Ethan Miller","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-11","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What qualifies as a project asset under UK Aid Match and UK Aid Direct?","Question",{"text":108,"@type":109},"Assets include equipment and supplies purchased using DFID funding when they have a useful life over one year, exceed specified value thresholds, and meet criteria for grouped lower-value items and attractive items regardless of cost.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the grant holder’s key responsibilities for the asset inventory?",{"text":113,"@type":109},"Grant holders must maintain an up-to-date inventory of all qualifying asset items and submit it to the Fund Manager at least annually in the Annex 3 template, with the asset inventory submitted alongside the project Annual Review.",{"name":115,"@type":106,"acceptedAnswer":116},"How does DFID approach asset disposal at the end of a programme?",{"text":117,"@type":109},"The Fund Manager, on behalf of DFID, seeks to maximize value by selling assets or retaining them for other DFID programmes; if that is not cost-effective, assets may be transferred to existing delivery partners or suitable third parties under defined conditions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},241783,1791743022,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},687207017582,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","UK Aid Match and UK Aid Direct asset management and disposal  \nguidebook  \nThis guidebook provides an overview of the policy and procedures around asset management and disposal for UK Aid Match and Direct grant holders in line with the Department for International Development ( DFID) Smart Rules.  \nDefinition of project assets on UK Aid Match and Direct  \nAny equipment and supplies purchased using DFID funding are defined as project assets if:  \n1. They have a useful life of more than one year.  \n2. The purchase price or development cost of the asset is in excess of £500 (or equivalent in local currency) .  \n3. The purchase price or development cost of the group of lower value items (e.g. pharmaceutical products, assistive devices, relief packs, etc. ) is in excess of £500 or equivalent in local currency combined.  \n4. Can be considered an attractive item regardless of cost ([e.g. mobile](e.g. mobile) phones, cameras, laptops, tablets, satellite phones, motorbikes, etc. ) .  \nAccountable grant arrangement conditions  \nThe grant holder is required to maintain an inventory of all such asset items. An up to date asset inventory must be submitted to the Fund Manager, acting on behalf of DFID, on at least an annual basis, and in the format of the asset inventory template in Annex 3 of this guidebook. The submission of the asset inventory alongside the project Annual Review is mandatory.  \nThe grant holder will be accountable to DFID for the appropriate use and control of this inventory, inline with project objectives. Ultimate ownership of this inventory will remain with DFID and any ownership transfer, after project completion, will be discussed and confirmed in writing by the Fund Manager.  \nDFID expects the grant holder to cover the cost of repairing or replacing lost, stolen, damaged or destroyed assets and it is expected that all grant holders have a depreciation policy which must be provided alongside the project asset inventory on an annual basis. The policy should outline how the residual values of the assets will be calculated over the lifetime of the grant.  \nPlease refer to the clauses under the subheading Assets and Inventory within your accountable grant agreement for the full details on your contractual requirements around managing and disposing of project assets.  \nDFID Smart Rules for asset disposal  \nAccording to the DFID Smart Rules at the end of a programme the Fund Manager, on behalf of DFID, will consider how to maximise the value from the disposal of any existing equipment and assets. The assumption is that DFID will get best value for money by selling programme assets or by retaining  \nthem for its own use by transferring them to other programmes funded by DFID. However, if this isnot possible (e.g. if the cost of selling the assets or using them elsewhere exceeds their value), then assets can be transferred to the existing delivery partner or a third party.  \nIt should not be automatically assumed that project assets will remain with the local partners after completion of the grant. In particular, any vehicle assets (cars or motorcycles) held by the grant holder will be offered to other DFID programmes before alternative scenarios are considered.  \nIf DFID confirm that they do not have a use for the vehicle asset and it is not cost-effective to sell the asset, then the Fund Manager in conjunction with DFID will consider a proposal to transfer the asset to the grant holder, delivery partner or suitable third party.  \nIn order to avoid complicated disposal arrangements at project closure, it is requested that large value assets are not purchased using split funding from DFID and other match funders. It is strongly recommended that such assets are bought with the match funding contributions where possible. While cars cannot be purchased as part of the DFID funded project budget, the leasing of vehicles could be approved as an eligible project cost if there is clear justification provided around the need and val","cbCaiiuQT0wG6i6k","https://ap.wps.com/l/cbCaiiuQT0wG6i6k","pdf",356792,9,"English","# Definition of project assets on UK Aid Match and Direct\n# Accountable grant arrangement conditions\n## Asset inventory and depreciation policy\n## Ownership and accountability\n# DFID Smart Rules for asset disposal\n## Maximising value and disposal options\n## Vehicle and IT-specific considerations\n# Asset management and disposal process\n## Identification and procurement of assets\n## Ongoing maintenance of an asset inventory\n## Asset disposal at the end of the project","[{\"question\":\"What qualifies as a project asset under UK Aid Match and UK Aid Direct?\",\"answer\":\"Assets include equipment and supplies purchased using DFID funding when they have a useful life over one year, exceed specified value thresholds, and meet criteria for grouped lower-value items and attractive items regardless of cost.\"},{\"question\":\"What are the grant holder’s key responsibilities for the asset inventory?\",\"answer\":\"Grant holders must maintain an up-to-date inventory of all qualifying asset items and submit it to the Fund Manager at least annually in the Annex 3 template, with the asset inventory submitted alongside the project Annual Review.\"},{\"question\":\"How does DFID approach asset disposal at the end of a programme?\",\"answer\":\"The Fund Manager, on behalf of DFID, seeks to maximize value by selling assets or retaining them for other DFID programmes; if that is not cost-effective, assets may be transferred to existing delivery partners or suitable third parties under defined conditions.\"}]","UK Aid Match and UK Aid Direct Asset Management and Disposal Guidebook | PDF",1789180866]