in the last year preceding accession. Actions under these programmes will have to be contracted within the following two years. No extensions shall be granted for the contracting period. Exceptionally and in duly justified cases, limited extensions in terms of duration may be granted for execution of contracts. For audit and evaluation costs, pre-accession funds may be committed up to five years after accession. However, the provisions contained in Article 165 of the Financial Regulation applicable to the general budget of the European Communities shall not apply. The Commission may adopt rules for implementation of the assistance referred to in paragraph 2. To this end, the Commission shall be assisted by a committee. The committee shall adopt its rules of procedure. This assistance shall fund institution-building projects and