When the  Covid-19 pandemic started, many questions were raised on whether activities in response to the pandemic can be counted as official development assistance (ODA). The FAQ presents the OECD's interpretation on eligibility, based on the Reporting Directives, and  guidance for ODA reporting. 

Examples for eligible activities include investments in partner countries’ health systems, testing of the population in these countries, treatment, vaccines and vaccination campaigns, as well as humanitarian response to mitigate the impact of the pandemic. 

The OECD adjusted its guidance for reporting donations of excess COVID-19 vaccine doses in 2023 ODA and onwards. 

• The cost of COVID-19 vaccine doses in excess of domestic supply donated to developing countries does not count in ODA, unless there is a direct request for donation by authorities of developing countries or international health institutions or mechanisms such as COVAX or WHO. 
• Ancillary costs incurred by donors when donating their surpluses (additional costs associated to logistics, transport, etc.) can be counted in ODA. 
  

• Members should explain in their reporting why they use vaccine doses in excess of domestic supply (and not other means of support such as the provision of funding for the purchase of vaccines).
• For the purpose of ODA reporting, the cost of each dose should correspond to the latest average price as determined and shared by Gavi, i.e. USD 6.66 per dose. For the sake of ODA integrity, members should verify the aggregate ODA figure reported for donations against their actual outlay in any given year and make a downward adjustment if needed, in order not to overstate their donations.
• Expired doses should not be counted as ODA and donated doses should have a shelf life of a minimum six months upon arrival in-country.