32. When the eligibility of the expenditures starts for the shelters to be funded? Can preparatory costs (before contract signature) be considered as eligible? If not, then new shelters might delay their operation as they will need few months for setting up the premises, so existing shelters might have an advantage in selection.

The eligibility of the expenses starts at the day of the contract signature.  Indeed, the priority is to have the shelters operational as soon as possible.