Simplified Cost Options

Even though we do not encourage using abbreviations, you will not find a single person in your programme who does not know what the term SCOs stands for (if you do, make sure to give them the link to this page dedicated to simplified cost options).

Using SCOs is one of the key methods of simplifying the implementation of projects, programmes, control and audit procedures within a programme.

Where SCOs are used, the eligible costs are calculated according to a predefined method based on outputs, results or some other costs clearly identified in advance either by reference to an amount per unit or by applying a percentage.

This enables Interreg programmes and institutions involved to significantly reduce the administrative burden, focus on results, rather than tracing every euro. Finally, SCOs contribute to a more correct use of the programme funds (performed audits continuously show lower error rate).

Where to start

If you are new to SCOs, Interact launched a certified training dedicated to SCOs under the aegis of the Interact Academy. The training will introduce you to SCOs world and their utilisation in the Interreg environment. This is the mandatory position on your to-do list if you are the SCOs newbie.

As you may be aware, there are three types of SCOs- lump sums, unit costs and flat rates. They can be established in 5 different ways. For certain types of projects SCOs are the mandatory option to use. SCOs can be also used in combinations with real costs or with other SCOs. They can be used not only by programme beneficiaries but also by the EC to reimburse resources to programmes. If you are interested in programme practices please have a look at the collection of SCOs used by all Interreg programmes.

Would you like to know more?

Please visit out dedicated SCOs Interreg community and the library where you can find lots of interesting materials, programme experiences, tips and exchanges related to the topic.

What we are working on

Interact offers various dedicated events focused on SCOs where practitioners have an opportunity to exchange on implementation challenges and experiences.  In 2025 we will continue collecting the best practices, interesting programme specific SCO examples to foster simplifications provided by SCOs and expand the knowledge and experience of Interreg programmes. We also hope that with this we will improve the framework of SCOs in the future.

In May we plan a dedicated SCOs session during a two-day InterFin event. 

In the second half of the year, as always we plan our SCOs dedicated online webinar. 

During the first half of 2025 we will conclude works on the Manual on the draft budget method. Following the release by the EC of the new SCOs guidelines, we also plan to update Verification of SCOs - practical implementation publication. 

In the second half of the year there is one more publication in our heads bringing together SCOs and Risk-Based Management Verification.    

Last but not least, under Interact Academy project we designed two SCOs certified trainings.  One for SCOs newbies, another dedicated to practitioners. The training for newbies is now open for registration. You can register till  28 February 2025 here. 

Contact

For more information please contact Grzegorz Golda.

SCOs Interreg Community

Interact offers an online space for those exchange on questions of SCOs in Interreg, where information and experiences can be shared. If you would like to learn more about this, please contact Grzegorz Golda.

If you are already a member of the Community, you can access it here.