Recital (39)

In accordance with Article 196(2) of the Financial Regulation, a grant may be awarded for an action which has already begun, provided that the applicant is able to demonstrate the need for starting the action prior to signature of the grant agreement. However, costs incurred prior to the date of submission of the grant application are not eligible, except in the cases provided for in Article 196(2), second subparagraph, of the Financial Regulation. In order to enable continuity of funding perspective for actions that could have been supported by 2024 funding under Regulations (EU) 2023/1525 or (EU) 2023/2418, in the financing decision it should be possible, by way of derogation from Article 196(2), second subparagraph, of the Financial Regulation, to provide for financial contributions under the Programme in relation to actions that cover a period starting from 5 March 2024 and have not been completed before the signature of the grant agreement. In view of the links between the Programme and the Ukraine Support Instrument, as well as the need to urgently support the reconstruction, recovery and modernisation of the Ukrainian DTIB, taking into account its possible future integration into the EDTIB, the same derogation should apply to financial contributions under the Ukraine Support Instrument. In no circumstances should the same costs be financed twice by the Union budget.