Article 24 Costs considered eligible
United Kingdom
To be considered eligible, costs must have been provided for in the approved national programme, and be directly linked to, and necessary for, carrying out that programme.
The costs must be reasonable and comply with the principles of sound financial management, in particular value for money and cost-effectiveness.
The costs must have been actually incurred during the period of eligibility set out in the Commission decision approving the national programme. A cost is considered as incurred during the period of eligibility when:
the legal obligation to pay the cost has been contracted after the beginning of the period of eligibility and before the end of that period;
the execution of the activity to which the cost is related must have started after the beginning of the period of eligibility and must be completed before the end of that period.
The costs must have been fully paid before the submission of the final documentation together with the final statement of expenditure and income.