The European Commission (EC) recently published a report that reviews the current and planned take-up of Simplified Cost Options (SCOs) in the European Social Fund (ESF). It summarises outcomes for the 2007-2013 period and the regulatory developments on for the 2014-2020 funding period. The report presents an overview of the planned implementation of SCOs during the current programming period, and the benefits that national authorities derive from them. Finally, it looks at what else needs to be done to increase the use of SCOs.

Simplified Cost Options (SCOs) change how expenditures are reimbursed under ESF projects. Rather than paying on the basis of real costs backed up with invoices and receipts, payments are made on the basis of pre-defined standard scales of unit costs, flat rates or lump sums. SCOs aim at reducing the error rate for the programme and also the administrative burden for Member States and beneficiaries. They can also help put a greater focus on the outputs and results achieved.

Please find the report here [EN].

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