RDP, SECT

‘Study on the uptake of Simplified Cost Options (SCO) and Financing Not Linked to Costs (FNLC) for the Common Provisions Regulation (CPR) Funds in the 2014-2020 and 2021-2027 programming periods’

European Commission Directorate-General for Regional and Urban Policy

European Commission - Dg REGIO


  • Start Date: December 2023

  • Status: Complete

The study verifies the extent of actual and planned use of SCOs and FNLC both at European Commission – Member State (upper) level and managing authority – beneficiary (lower) level in the 2014-2020 and 2021-2027 programming periods.
The activities cover:

  • Mapping/quantifying the use of SCOs and FNLC in the 2014-2020 programming period for ERDF, CF, ESF, EAFRD and EMFF. This first objective involves updating the prior study to assess the use of SCO at the conclusion of the programming period. Additionally, the analysis incorporates the use of SCO under EMFF and simplification measures introduced with the omnibus regulation, focusing on the use of FNLC (which was not covered in the previous study).
  • Mapping/quantifying the use SCO and FNLC in the 2021-2027 programming period for ERDF, CF, ESF+, JTF, EMFAF, AMIF, ISF and BMVI. This second objective involves differentiating between the SCO and FNLC that are already ‘in use’ in programmes and those that are ‘programmed’ (i.e., SCO and FNLC that will certainly be used when relevant operations are launched).
  • Explore the primary advantages from the adoption of SCO and FNLC, analyse enduring challenges hindering their implementation, and derive essential lessons and recommendations that could improve and facilitate the use of SCO and FNLC in 2021-2027 and post-2027 programming periods.

The study highlights key findings on the uptake of simplification measures across the two programming periods, with budgets covered increasing notably, e.g. ESF+ from EUR 44.2 billion to EUR 70.7 billion and ERDF from EUR 20.5 billion to EUR 37.5 billion. Home Funds, though less experienced, have also allocated significant shares to simplification (AMIF 19.5%, ISF 11%). Despite challenges in developing these schemes, benefits for programme authorities and beneficiaries include reduced administrative burdens and easier compliance with rules.

The study was led by t33 in consortium with PPMI and is available here.

Nicola Brignani
Director and Partner

Last Projects

Clarissa Amichetti

Policy Analyst

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