We kindly ask all the beneficiaries, particularly the Lead Beneficiaries, to pay attention when reporting expenditures incurred in the last couple of months. Expenditures incurred and paid by the 31st of December 2018 should be included in separate reports from the 2019 expenditures. The Programme reports expenditures incurred in 2018 within the performance framework targets, therefore all reports submitted via the eMS system shall be divided in this way.