Study on the uptake of SCO and FNLC for the CPR Funds in the 2014-2020 and 2021-2027 programming periods

This report is the final deliverable in the study on the uptake of Simplified Cost Options (SCO) and Financing Not Linked to Costs (FNLC) for Common Provisions Regulation (CPR) Funds in the 2014-2020 and 2021-2027 programming periods.The report highlights key findings on the uptake of simplification measures across two programming periods i.e. 2014-2020 and 2021-2027. It distinguishes between use at a lower level (between programme authorities and beneficiaries) and at an upper level (between programme authorities and the European Commission). These findings are primarily based on data from the survey of programme authorities from 27 February to 31 May 2024. In addition, the report includes an analysis of qualitative responses regarding reasons for using and not using SCO/FNLC, as well as perceptions of their advantages and hindrances to their use. Furthermore, the report presents an analysis of qualitative data collected through another survey, of CPR Funds beneficiaries, between July and August 2024. Finally, key lessons have been elaborated.

The document also has sections with information and analysis for funds under the responsibility of individual Directorates-General (DGs) as follows:• Chapter 1 - data collection and analysis methodology.• Chapter 2 - survey responses across funds and programming periods.• Chapter 3 - SCO under EAFRD in 2014-2020.• Chapter 4 - SCO and FNLC under ESF and ESF+ for the programming periods 2014-2020 and 2021-2027 respectively.• Chapter 5 - SCO under AMIF, BMVI and ISF in 2021-2027.• Chapter 6 - SCO under EMFF and EMFAF for 2014-2020 and 2021-2027 respectively.• Chapter 7 - SCO and FNLC under CF, ERDF and JTF for 2014-2020 and 2021-2027 respectively.