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Use and intended use of simplified cost options in European Social Fund (ESF), European Regional Development Fund (ERDF), Cohesion Fund (CF) and European Agricultural Fund for Rural Development (EAFRD) (25/06/2018)

This study assesses the use and intended use of Simplified Cost Options (SCOs) across Member States (MS) and ESI Funds1 . The study is based on an online survey carried out between September and October 2017 of all EAFRD, ESF and ERDF-CF Managing Authorities (MAs), including MAs of multi fund programmes. The study reflects MAs’ opinions and uses the data MA have provided. The study shows that between 2014 and 2017 the large majority of ESIF MAs used SCOs (64% of EAFRD Rural Development Programmes (RDPs), 73% of ERDF-CF Operational Programmes (OPs) and 95% of ESF OPs. In terms of projects, the number of projects using SCO is 19% for EAFRD, 65% for ESF, 50% for ERDF and 25% for CF. SCOs are expected to be used even more as from 2018. It is expected that at the end of the programming period SCOs will cover approximately 33% of ESF, 2% of EAFRD and 4% of ERDF-CF budget. In the case of ERDF-CF, the use of SCO is higher for ETC programmes.

Simplified Cost Options in the European Social Fund - Promoting simplification and result-orientation (02/12/2016)

Simplified Cost Options (SCOs) change how we reimburse expenditure under ESF projects. Rather than paying on the basis of real costs backed up with invoices and receipts, we pay on the basis of pre-defined standard scales of unit costs, flat rate or lump sum payments. SCOs are proven to reduce the error rate for the programme and also to reduce the administrative burden for Member States and beneficiaries. They can also help put a greater focus on the outputs and results achieved. This report reviews the current and planned take-up of SCOs. It summarises outcomes for the 2007-2013 period and the regulatory improvements on SCOs for the 2014-2020 period. It 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. The results represent the most comprehensive estimate available of the use of the SCOs in the ESF.

Orientación sobre planes de acción conjuntos (15/06/2015)

En la Orientación sobre planes de acción conjuntos (PAC), se proporciona información general sobre por qué y cuándo deben usarse los PAC, cuáles son sus características principales y quién puede beneficiarse de ellos.

Format of the model for the joint action plan (JAP)

Orientación sobre los baremos estándar de costes unitarios y los importes a tanto alzado adoptados de conformidad con el artículo 14, apartado 1, del Reglamento UE nº 1304/2013 (12/06/2015)

En la Orientación sobre los baremos estándar de costes unitarios y los importes a tanto alzado adoptados de conformidad con el artículo 14, apartado 1, del Reglamento del FSE, se proporciona información general sobre este nuevo tipo de opciones de costes simplificados, se destacan las ventajas de este artículo y se explica cuándo se puede utilizar.

Template for submitting data for the consideration of the Commission

Directrices sobre las opciones de costes simplificados (OCS) (10/10/2014)

El presente documento aporta directrices técnicas y ejemplos sobre los tres tipos de costes simplificados aplicables a todos los Fondos EIE del periodo de programación 2014-2020.

The implementation of simplified cost options with the ESF in Italy: a case study - ESF thematic paper (25/07/2014)

SCOs were introduced in the 2007–2013 programming period for ESF in order to reduce the administrative burden on Managing Authorities when implementing ESF co-funded projects and on beneficiaries. SCOs enable also to shift the focus from input to output and results. This thematic paper shares the Italian experience with this tool in the hope that good practices can be taken up by other EU countries when managing ESF projects.