Outline

In the period 2014-2020, simplified cost options are used in Interreg programmes to a much bigger extent than in the past. They are one of the measures to help reduce the administrative burden on both: beneficiaries and bodies involved in the management and control of the programmes.

Simplified cost options signify a departure from the requirement to trace every euro of co-financed expenditure. Contrary to the principle of real costs, flat rates or standard scale of unit costs or lump sums are defined ex-ante based on calculations that involve averages or analysis of historical/statistical data. By definition, simplified cost options can therefore overcompensate or undercompensate the costs actually incurred by beneficiaries involved in Interreg projects. A proper understanding of this logic is crucial, especially as it requires changes to the process of verifying and auditing the costs.

In order to tackle these issues a guidance document on application, control and audit has been elaborated by programme authorities in consultation with the European Commission. This event will focus on the outcomes of that guidance document and elaborate on the question and answers within.

Objectives

The event aims at harmonizing and clarifying issues regarding the application, control and audit of simplified cost options. By this it will support the work of auditors and bodies responsible for management verifications, by giving clear directions on what to check when simplified cost options are used.    

Target group

The main target groups for this event are representatives from Interreg Managing Authorities, Joint Secretariats and Audit Authorities.

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