The use of Simplified Cost Options (SCOs) has been extended to all ESI Funds, being applicable to more projects and mandatory for small projects. As such, public officials from Managing, Certifying, Audit Authorities and Intermediate Bodies, but also beneficiaries, need to be aware of how to correctly make use of flat rates, standard scales of unit costs and lump sums.

The 2014-2020 regulatory framework includes a number of measures that encourage the use of SCOs and improves their legal certainty: Among others, more possibilities are given to apply flat rates, not only based on indirect costs, but to calculate any type of costs, more calculation methods have been introduced and the threshold for lump sums has been increased. Although the extended use of simplification methods does explicitly include ERDF programmes, programme managers often encounter difficulties in their practical use, when it comes to cost calculation and eligibility of costs. As the use of simplified cost models and the move towards a result-based management have significant implications on the management and control of ESI Funds, all responsible programming bodies need to familiarise with these new requirements.

This intensive 3-day Summer Course is for specialists from Managing, Certifying & Audit Authorities and beneficiaries, who plan to set-up Simplified Cost Models or have already implemented this approach. Participants will learn about the new requirements and how to adapt their working methods and procedures to this simplified method in compliance with eligibility rules and regularity of expenditures.