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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

Library

Studies and documents

Q&A on SCOs related to the 2021-2027 programming period
English
(640 KB - PDF)
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2nd Q&A on SCOs related to the 2021-2027 programming period
English
(962 KB - PDF)
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Mapping of “upper level” SCO practices 2021-2027 (updated October 2023)
English
(82 KB - XLSX)
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Mapping of “low level” SCO practices 2021-2027 (updated October 2023)
English
(182 KB - XLSX)
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Mapping of SCO practices 2014-2020 (updated July 2021)
English
(179 KB - XLSX)
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Mapping of SCO practices 2014-2020 Interact (updated July 2021)
English
(67 KB - XLSX)
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ESF maps of SCO practices
English
(7.3 MB - PDF)
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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)
English
(1.1 MB - PDF)
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Good practices for simplification of the ERDF/CF implementation

Case reports on selection of operations
English
(1.6 MB - PDF)
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Workshops

Webinar on designing & implementing SCOs and FNLC in the programming period 2021-2027 – 23 February 2021

  • Speakers: Maria SOUMELA Raluca CHETRARU, Ioana MANTOG (European Commission, DG REGIO); Luca SANTIN (Transnational Network of ERDF/CF SCO practitioners); Alina KVIETKAUSKIENĖ (European Social Fund Agency – Lithuania); Katri TARGAMA (State Shared Service Centre – Estonia).
  • Panellists: Vladislava GLIETZ, Barbara KORCZAK (European Commission, DG REGIO); Michael GROSSE (European Commission, DG EMPL)
Complete set of slides
English
(5.3 MB - PDF)
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