{
  "url": "https://openlegislation.uk/eu-regulation-2014-481/article-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-481/article-4.json",
  "legislation": "eur/2014/481",
  "legislation_title": "Commission Delegated Regulation (EU) No 481/2014 of 4 March 2014 supplementing Regulation (EU) No 1299/2013 of the European Parliament and of the Council with regard to specific rules on eligibility of expenditure for cooperation programmes",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-481",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Office and administrative expenditure",
  "text": "Office and administrative expenditure shall be limited to the following elements:\n(a) office rent;\n(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);\n(c) utilities (e.g. electricity, heating, water);\n(d) office supplies;\n(e) general accounting provided inside the beneficiary organisation;\n(f) archives;\n(g) maintenance, cleaning and repairs;\n(h) security;\n(i) IT systems;\n(j) communication (e.g. telephone, fax, internet, postal services, business cards);\n(k) bank charges for opening and administering the account or accounts where the implementation of an operation requires a separate account to be opened;\n(l) charges for transnational financial transactions.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/481/article/4",
    "retrieved_at": "2026-11-01T14:47:41.759397+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}