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Steve Cutts: ODA and the Donation of Surplus COVID Vaccines, March 2023

Updated: Jul 1, 2023

Numerous allegations have been made that the DAC’s guidance for claiming ODA for the donation of surplus COVID-19 vaccines originally purchased by DAC Members for domestic use has allowed some donors to claim ODA in excess of the prices they actually paid for the vaccines brand new. The OECD Secretariat has claimed that these articles have misrepresented the facts.


The attached paper, examines the issue in detail, draws a number of conclusions and makes recommendations to the DAC Secretariat.

















Cutts ODA and Donation of Surplus COVID Vaccines Final
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