Guidance on standard scales of unit costs and lump sums adopted under Article 14(1) Reg. (EU) 1304/2013
European Social Fund
The guidance on standard scales of unit costs and lump sums adopted under Article 14(1) of the ESF regulation provides background information on this new type of simplified cost options and highlights the advantages of this article and when it can be used. It then examines the consequences for the management and control system in place, including the procedure for assessing data provided by Member States, auditing procedures and the relations between the beneficiary and Member States.
- Corporate author(s): Directorate-General for Employment, Social Affairs and Inclusion (European Commission) Themes: Social policy
- Subject: accounting, auditing, cost analysis, European Social Fund, expenditure, financial control, financial management, guide, regulation (EU)
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