Simplified Cost Options
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
Third Meeting - Valencia (July 2019) - cooperation with audit authorities, SCOs in Union Policies and SCOs in the 2021-2027 programming period
Second Meeting - Vienna (March 2019) - maps of SCO practices
First Meeting - Brussels (November 2018) - state of play on the use of SCO
Studies and documents
- ESF maps of SCO practices
- Use and intended use of simplified cost options in European Social Fund (ESF), European Regional Development Fund (ERDF), Cohesion Fund (CF) and European Agricultural Fund for Rural Development (EAFRD)
TAIEX-REGIO PEER 2 PEER
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.