Eligibility of expenditure effected by the paying agencies

1.   The expenditure referred to in Article 5(2) and Article 6 may be financed by the Union only if it has been effected by accredited paying agencies and if:
(a)
it has been effected in accordance with the applicable Union rules; or
(b)
as regards types of intervention referred to in Regulation (EU) 2021/2115:
(i)
it is matched by a corresponding reported output; and
(ii)
it has been effected in accordance with the applicable governance systems, not extending to the eligibility conditions for individual beneficiaries laid down in the relevant CAP Strategic Plan.
2.   Paragraph 1, point (b)(i), shall not apply to advances paid to beneficiaries under types of intervention referred to in Regulation (EU) 2021/2115.