Article 4 — Budget

1. The financial envelope for the implementation of the 2026-2027 Euratom Programme for the period from 1 January 2026 to 31 December 2027 shall be EUR 598346804 in current prices. 2. The indicative distribution of the amount referred to in paragraph 1 shall be: (a) EUR 252532225 for indirect actions in fusion research and development; (b) EUR 115339356 for indirect actions in nuclear fission, safety and radiation protection; (c) EUR 230475223 for direct actions undertaken by the Joint Research Centre (the JRC). The Commission may not deviate from the amount referred to in the first subparagraph, point (c). 3. The amount referred to in paragraph 1 may also be used to cover expenses for preparation, monitoring, control, audit, evaluation and other activities and expenditures necessary for managing and implementing the 2026-2027 Euratom Programme, including all administrative expenditure, as well as evaluating the achievement of its objectives. The administrative expenses related to indirect actions shall not exceed 6 % of the amount distributed to indirect actions of the 2026-2027 Euratom Programme referred to in paragraph 2, first subparagraph, points (a) and (b). The amount referred to in paragraph 1 may also be used to cover: (a) in so far as they are related to the objectives of the 2026-2027 Euratom Programme, expenses relating to studies, meetings of experts, information and communication actions; (b) expenses linked to information technology networks focusing on information processing and exchange, including corporate information technology tools and other technical and administrative assistance needed in connection with the management of the 2026-2027 Euratom Programme. 4. If necessary to enable the management of actions not completed by 31 December 2027, appropriations may be entered in the budget beyond 2027 to cover the expenses provided for in paragraph 3. 5. Budgetary commitments for actions extending over more than one financial year may be broken down into annual instalments over several years. 6. Without prejudice to Regulation (EU, Euratom) 2024/2509 (the Financial Regulation), expenditure for actions resulting from projects included in the first work programme may be eligible as from 1 January 2026. 7. Resources allocated to Member States under shared management may, at the request of the Member State concerned, be transferred to the 2026-2027 Euratom Programme subject to the conditions set out in the relevant provisions of Regulation (EU) 2021/1060 of the European Parliament and of the Council. The Commission shall implement those resources directly in accordance with Article 62(1), first subparagraph, point (a), of the Financial Regulation or indirectly in accordance with point (c) of that subparagraph. Those resources shall be used for the benefit of the Member State concerned.