Guidance on Simplified Cost Options (SCOs): Flat rate financing, Standard scales of unit costs, Lump sums

This guidance was prepared by the Commission services responsible for the ESI Funds in consultation with the members of the ESF Technical Working Group and the Expert Group for the European Structural and Investment Funds (EGESIF). This guidance is based on and is replacing the COCOF note 09/0025/04-EN applicable to the period 2007-2013. It includes the new possibilities offered by the 2014-2020 regulations. However this guidance does not cover either the joint action plans or the standard scales of unit costs and lump sums used in the framework of Article 14(1) of Regulation (EU) No 1304/2013 (ESF).

The purpose of this document is to provide technical guidance on the three kinds of simplified costs applicable to the ESI Funds and to share the best practices with a view to encouraging Member States to use simplified costs.