(1)

Pursuant to Article 18(1) of Regulation (EU) No 1299/2013, it is necessary to lay down specific rules on eligibility of expenditure for cooperation programmes with regard to staff costs, office and administrative expenditure, travel and accommodation costs, external expertise and services costs and equipment expenditure (hereinafter ‘expenditure categories’).

(2)

To allow flexibility in the application of the eligibility rules to cooperation programmes Member States participating in a given cooperation programme should be allowed to decide that a given expenditure category does not apply to a specific priority axis of a given cooperation programme.

(3)

It should be specified how the specific rules on eligibility of expenditure for cooperation programmes laid down in this Regulation fit into the general legal framework on eligibility rules applicable to all ESI Funds as set out in Articles 65 to 71 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (2).

(4)

For each expenditure category, a list of different expenditure elements should be set out.

(5)

It should be clarified that, as a general rule, gifts are ineligible. However, the distribution of small items related to promotion, communication, publicity or information should be eligible.

(6)

The different elements of staff costs should be determined, together with rules on the calculation, accounting and reimbursement of staff costs in general and of part-time assignment or service contracts on an hourly basis in particular.

(7)

The different elements of office and administrative expenditure should be listed, together with rules on the calculation, accounting and reimbursement of such cost elements either as direct or indirect costs, in particular where combined with flat rates under Regulation (EU) No 1303/2013.

(8)

The different elements of travel and accommodation costs should be listed, together with rules on the calculation, accounting and reimbursement regardless of whether such expenditure is incurred by the beneficiary or directly by its staff. The conditions under which travel and accommodation costs should be accounted for if spent outside the Union part of the programme area as referred to in Article 20 of Regulation (EU) No 1299/2013 should also be clarified.

(9)

The different elements of external expertise and service costs should be listed.

(10)

The different elements of equipment expenditure should be listed, together with rules on the eligibility of second-hand equipment.

(11)

In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union,

(a)

office rent;

(b)

insurance and taxes related to the buildings where the staff is located and to the equipment of the office (e.g. fire, theft insurances);

(c)

utilities (e.g. electricity, heating, water);

(d)

office supplies;

(e)

general accounting provided inside the beneficiary organisation;

(f)

archives;

(g)

maintenance, cleaning and repairs;

(h)

security;

(i)

IT systems;

(j)

communication (e.g. telephone, fax, internet, postal services, business cards);

(k)

bank charges for opening and administering the account or accounts where the implementation of an operation requires a separate account to be opened;

(l)

charges for transnational financial transactions.

(a)

studies or surveys (e.g. evaluations, strategies, concept notes, design plans, handbooks);

(b)

training;

(c)

translations;

(d)

IT systems and website development, modifications and updates;

(e)

promotion, communication, publicity or information linked to an operation or to a cooperation programme as such;

(f)

financial management;

(g)

services related to the organisation and implementation of events or meetings (including rent, catering or interpretation);

(h)

participation in events (e.g. registration fees);

(i)

legal consultancy and notarial services, technical and financial expertise, other consultancy and accountancy services;

(j)

intellectual property rights;

(k)

verifications under Article 125(4)(a) of Regulation (EU) No 1303/2013 and Article 23(4) of Regulation (EU) No 1299/2013;

(l)

certification and audit costs on programme level under Articles 126 and 127 of Regulation (EU) No 1303/2013;

(m)

the provision of guarantees by a bank or other financial institution where required by Union or national law or in a programming document adopted by the monitoring committee;

(n)

travel and accommodation for external experts, speakers, chairpersons of meetings and service providers;

(o)

other specific expertise and services needed for operations.