(7)

the following articles are inserted: ‘Article 26a Eligibility of expenditure for operations supported under OP I during their suspension as a result of the outbreak of COVID-19 Delays in the delivery of food and/or basic material assistance as a result of the outbreak of COVID-19 shall not lead to a reduction of the eligible costs borne by the purchasing body or partner organisations in accordance with Article 26(2). Such costs may be declared to the Commission in their entirety in accordance with Article 26(2) before the food and/or basic material assistance is delivered to the most deprived persons, provided that delivery is resumed after the end of the crisis associated with the outbreak of COVID-19. Where food is spoiled because of the suspension of delivery as a result of the outbreak of COVID-19, the costs set out in point (a) of Article 26(2) shall not be reduced. Article 26b Eligibility of expenditure for operations supported under OP II or technical assistance during their suspension as a result of the outbreak of COVID-19 1. Where the implementation of operations is suspended as a result of the outbreak of COVID-19, a Member State may consider the expenditure during the suspension to be eligible expenditure even if no services are delivered, provided that all of the following conditions are met: (a) the implementation of the operation is suspended after 31 January 2020; (b) the suspension of the operation is due to the outbreak of COVID-19; (c) the expenditure has been incurred and paid; (d) the expenditure constitutes a genuine cost to the beneficiary and cannot be recovered or compensated for; for recoveries and compensation which are not provided by the Member State, the Member State may consider this condition to be met on the basis of a declaration by the beneficiary; recoveries and compensation shall be deducted from the expenditure; (e) the expenditure is limited to the period of the suspension of the operation. 2. For operations for which the beneficiary is reimbursed on the basis of simplified cost options and where the implementation of the actions constituting the basis for reimbursement is suspended as a result of the outbreak of COVID-19, the Member State concerned may reimburse the beneficiary on the basis of the outputs planned for the period of the suspension, even if no actions are delivered, provided that all of the following conditions are met: (a) the implementation of the actions is suspended after 31 January 2020; (b) the suspension of the actions is due to the outbreak of COVID-19; (c) the simplified cost options correspond to a genuine cost borne by the beneficiary, which shall be demonstrated by the beneficiary, and cannot be recovered or compensated for; for recoveries and compensation which are not provided by the Member State, the Member State may consider this condition to be met on the basis of a declaration by the beneficiary; recoveries and compensation shall be deducted from the amount corresponding to the simplified cost option; (d) the reimbursement to the beneficiary is limited to the period of the suspension of the actions. For the operations referred to in the first subparagraph of this paragraph, the Member State may also reimburse the beneficiary on the basis of costs referred to in point (a) of Article 25(1), provided that the conditions set out in paragraph 1 of this Article are met. Where a Member State reimburses the beneficiary on the basis of both the first and the second subparagraphs, it shall ensure that the same expenditure is only reimbursed once. Article 26c Eligibility of expenditure for operations supported under OP II or technical assistance that are not fully implemented as a result of the outbreak of COVID-19 1. A Member State may consider the expenditure for operations that are not fully implemented as a result of the outbreak of COVID-19 to be eligible expenditure, provided that all of the following conditions are met: (a) the implementation of the operation ceases after 31 January 2020; (b) the cessation of the implementation of the operation is due to the outbreak of COVID-19; (c) the expenditure prior to the cessation of the implementation of the operation was incurred by the beneficiary and paid. 2. For operations for which the beneficiary is reimbursed on the basis of simplified cost options, a Member State may consider the expenditure for operations that are not fully implemented as a result of the outbreak of COVID-19 to be eligible expenditure, provided that all of the following conditions are met: (a) the implementation of the operation ceases after 31 January 2020; (b) the cessation of the implementation of the operation is due to the outbreak of COVID-19; (c) the actions covered by the simplified cost options were at least partly delivered prior to the cessation of the implementation of the operation. For the operations referred to in the first subparagraph of this paragraph, the Member State may also reimburse the beneficiary on the basis of costs referred to in point (a) of Article 25(1), provided that the conditions set out in paragraph 1 of this Article are met. Where a Member State reimburses the beneficiary on the basis of both the first and the second subparagraphs, it shall ensure that the same expenditure is only reimbursed once.’;