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Development of a working paper on simplified cost options


Duration: 01/2021 – 12/2021

Client: European Commission DG MARE, FAME

Description: The use of flat rates, unit costs and lump sums (referred to as ‘simplified costs’ or SCOs/ Simplified Cost Options) is considered by the European Commission (EC) and the European Court of Auditors1 as one of the most important simplification measures to reduce administrative costs and burdens, and the likelihood of error. The increased use of SCOs has been pursued at the European level for more than a decade. To fully use this potential, SCOs are at the centre of the regulatory framework of the 2021-2027 programming period that is being finalised. To support the EMFAF programme we developed a SCO working paper for the DG Mare support unit FAME.