1. Experiences from programming period 2007 - 2013 Simplified costs
Mag Nena Dokuzov
Head of unit for managemet of cohesion policy programmes
Simplified costs
Experiences from programming period
Mag Nena Dokuzov
Head of unit for managemet of cohesion policy programmes

2.
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
3rd 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

3.
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:
Labour costs (salaries)
Outsourcing
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:
Labour costs (salaries and other labour costs ):
Outsourcing;
Costs of material and non material investments

4. 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

5. 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

6. Thank you,