Interact together with the audit services of DG Regio organises a workshop dedicated to simplified costs options (SCOs). 

This event aims to continue discussions started at Interreg audit authority network meeting in May and the Homologues Group meeting in September 2019.
During the above mentioned events relevant audit aspects were discussed and it became clear that there is a high interest of Interreg audit authorities to deepen the discussion on SCOs to ensure a common understanding and safeguard a robust management and control system as well as successful programme implementation.

SCOs are well established and widely accepted within Interreg programmes in the current programming period. In particular, a high number of Interreg programmes use the so-called off-the-shelf options available in the Regulations.  Actually, programmes plan to go further and establish individual SCOs reflecting the specific structure and needs of Interreg programmes.

During the event, the Commission’s perspective on the assurance process to assess the SCO methodology will be presented so the results of such an assessment can be taken into account for future assurance work e.g. audit of operations when the implementation of this methodology will be audited. For the current programming period, the Commission audit services advocate to assess the SCO methodology under the framework of thematic system audit in the earliest possible moment following the audit authority’s audit strategy.

Other points for discussion will be: 
-    Legal framework of simplified cost options: the basics.  
-    Commission perspective on simplified cost options’ assessment, audit and tools. Further information on simplified cost options in the next programming period (Article 88 and appendix 2 Appendix 2 of the draft proposal for Interreg regulation correlates Annex 5 of the draft proposal for the Common provisions regulation).
-    Practical application for SCOs.

The event is organised on 05 December 2019, the day before the technical meeting with the audit authorities is organised by the Commission audit services.