Session 3: SCOs for ERDF Projects
Use and Intended Use of SCO for ESF, ERDF, CF and EAFRD
Discussion of the study based on an online survey carried out for the Commission in the Autumn 2017 of all ERDF-CF Managing Authorities (MAs) including MAs of multi-fund programmes.
Member State´s Experience: Implementation of Standard Cost Model in Danmark
Session 4: Verification and Audit of SCOs
Verification of Simplified Cost Options
- How to verify SCOs and what needs to be verified
- Eligible Costs using SCOs
- Compliance of SCOs with State aid and public procurement
- How to reduce risks and errors?
- Requirements for financial reporting
How to ensure a good Partnership between Managing Authority and Audit Authority
- Case report on Northern Ireland
Audit of Simplified Cost Options
- Implementing Simplified Cost Options: Considerations for Audit Authorities
- Implications for the audit procedure: Audit of methodology
- Specific audit: the general approach to auditing SCOs
- Compliance with eligibility rules: focus on public procurement and State aid rules
- Specific audit trail requirements
- Errors and irregularities: how to avoid them?
- Discussion and exchange of experiences
Practical Exercise: How to avoid Errors and Irregularities when Using SCOs?
End of Workshop & Distribution of Certificates
*Programme may be subject to change.