This manual aims to support European Social Fund (ESF) authorities and stakeholders in designing and implementing Simplified Cost Options (SCOs). It is based on the experience of ESF managing authorities, audit authorities and national coordination bodies from the 27 EU Member States and includes 17 case study reports on SCO practices from the 2014-2020 programming period.

It is part of the ESF Transnational Cooperation Platform and its ‘Community of Practices on Results-based Management’.

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