Guidance note on simplified costs
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Article 11.3 (b) of Regulation (EC) No 1081/2006 as amended by Regulation (EC) No 396/2009
Article 7.4 of Regulation (EC) No 1080/2006 as amended by Regulation (EC) No 397/2009
Indirect costs declared on a flat rate basis - Flat rate costs calculated by application of standard scales of unit costs - Lump sums
It provides technical guidance on indirect costs declared on a flat rate basis, on flat rate costs calculated by application of standard scales of unit costs and on lump sums (herein after referred as "simplified cost options"). This working document is to the attention of public authorities, programme managers and auditors, beneficiaries or potential beneficiaries, and other bodies involved in the implementation, management, monitoring and control of the Cohesion policy. The aim of the working document is to provide guidance in order to facilitate the use of simplified costs, where appropriate and to reduce legal uncertainty and financial risk for the beneficiaries.