Simplifiedcosts Experiencesfromprogrammingperiod 2007 2013 Mag Mag Nena Dokuzov

Simplifiedcosts Experiencesfromprogrammingperiod 2007 --2013 Mag Mag. Nena. Dokuzov Headofofunitfor formanagemetofofcohesionpolicy programmes 1

2007 -2013 Regulation 1081/2006/ES – a possibility of use of flat rate for indirect costs from the beginning of the programming period Regulation 1080/2006/ES – a possibility of use of flat rate and other simplified cost options after modification in 2009 3 rd paragraph of art. 7: eligible expenditures if - according to the national rules - respecting accounting rules - under circumstances: a) Indirect costs under flat rate regime up to 20% of direct costs of the operation b) Flat rate calculated under sttandard scale of unit costs c) Lump sums. for all or part of the costs of the operation Categories of flat rates may be used in combination only if - different categories of eligible expenditures are covered or - If used in different projects under the same operation 2

2007 - 2013 For ESF operations: - Up to 15% of flat rate approved by Commission according to the methodology communicated and provided to the Commission - Types of direct costs as a basis for flat rate of indirect costs: a) Labour costs (salaries) b) Outsourcing c) Information and publicity costs For ERDF operations: - 20 % of flat rate approved by Commission according to the methodology provided to the Commission - Types of direct costs as basis for flat rate for indirect costs: a) Labour costs (salaries and other labour costs ): b) Outsourcing; c) Costs of material and non material investments 3

2007 – 2013 Flat rate for indirect costs: - Defined on te level of te call for proposals - Respecting te ceiling of te state aid scheme - Evidence is not required 4

2007 - 2013 Standard scale of unit costs: - Quantifiable activities - Quantities that can be simply defined (no. of training hours…) - Final amount, paid to beneficiary, depending on results achieved Evidence: - Methodology defined in advance by IB - Beneficiary shall confirm the quantities - Quantities shall be documented 5

Thank you, Nena. Dokuzov@gov. si 6