Research for REGI Committee – Simplified Cost Options in Practice

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Publication Date June 2016
ISBN 978-92-823-9431-1
EC QA-02-16-581-EN-N
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This study reviews experience with the application of Simplified Cost Options (SCOs), primarily under the European Regional Development Fund, in the programming periods 2007-2013 and 2014-2020. The focus is on the achievement of the immediate and wider objectives of the SCOs, notably the reduction of administrative burden/cost and the refocussing of resources from financial reporting and control to the implementation and achievement of policy objectives. The study presents the first evidence that the uptake of SCOs, owing to the improved regulatory framework and to enhanced guidance, has increased in the 2014-2020 programming period and that the SCOs are achieving their intended objectives.

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