Simplified Cost Options

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Simplified cost options (SCO) are one of the most important simplification measures to reduce administrative costs and burden.

They are effective in reducing the error rate, as was  recognised by the European Court of Auditors in its contribution to the High Level Group on Simplification.

They facilitate access of small beneficiaries to the ESI Funds thanks to the simplification of the management process and allow organisations to focus more on the achievement of the objectives.

A network of ERDF/CF SCO practitioners has been established to help a change in mindset and the increase of the SCO uptake. Representatives from EU Countries have the opportunity to learn from each other, develop and test ideas through informal discussions.
Their documents are published on this page.

SCO Network Meetings


Studies and documents

Regulations Library


Sharing practices and concrete examples on design, implementation and auditing SCOs will help raise the awareness of stakeholders (audit authority, bodies implementing aid scheme, the managing authority and potential groups of beneficiaries). Member States are encouraged to fully utilise existing REGIO tools, such as Peer2Peer in order to exchange knowledge, experience and practice at EU level between Member States, particularly among practitioners.