Eligibility of expenditure
Article 15
1. Prior to the conclusion of the relevant financing agreement in accordance with Article 13, contracts and addenda signed, expenditure incurred and payments made by the IPA II beneficiary, shall not be eligible for funding under Regulation (EU) No 231/2014. 2. The following expenditure shall not be eligible for funding under Regulation (EU) No 231/2014: (a) purchase of land and existing buildings, except where duly justified by the nature of the action in the financing decision; (b) other expenditure as may be provided for in the sectoral or financing agreements.