By way of derogation from paragraph 3, expenditure paid in 2014 shall also be eligible where it has been paid by the Responsible Authority before its formal designation in accordance with Article 26, provided that the management and controls systems applied before the formal designation are essentially the same as the ones in force after the formal designation of the Responsible Authority.
De mhaolú ar mhír 3, caiteachas a íocfar in 2014 beidh sé incháilithe i gcás ina n-íocfaidh an tÚdarás Freagrach é sula n-ainmneofar é go foirmiúil i gcomhréir le hAirteagal 26, ar choinníoll go mbeidh na córais bhainistíochta agus rialaithe a chuirfear i bhfeidhm roimh an ainmniú foirmiúil mar an gcéanna go bunúsach leis na córais a bheidh i bhfeidhm tar éis ainmniú foirmiúil an Údaráis Fhreagraigh.