Office and administrative expenditure shall be limited to the following elements:

1. (a)

   office rent;

2. (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);

3. (c)

   utilities (e.g. electricity, heating, water);

4. (d)

   office supplies;

5. (e)

   general accounting provided inside the beneficiary organisation;

6. (f)

   archives;

7. (g)

   maintenance, cleaning and repairs;

8. (h)

   security;

9. (i)

   IT systems;

10. (j)

    communication (e.g. telephone, fax, internet, postal services, business cards);

11. (k)

    bank charges for opening and administering the account or accounts where the implementation of an operation requires a separate account to be opened;

12. (l)

    charges for transnational financial transactions.