F1 PART ONECOMMON PROVISIONSF1 TITLE IIIESTABLISHMENT AND STRUCTURE OF THE BUDGETF1 Article 26Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .