Considerations on COM(2008)813 - Amendment of Regulation (EC) No 1081/2006 on the European Social Fund to extend the types of costs eligible for a contribution from the ESF

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dossier COM(2008)813 - Amendment of Regulation (EC) No 1081/2006 on the European Social Fund to extend the types of costs eligible for a ...
document COM(2008)813 EN
date May 22, 2009
 
table>(1)Article 56 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund (3) provides that rules on eligibility of expenditure are to be established at national level, with certain exceptions laid down for the European Regional Development Fund and the European Social Fund (ESF).
(2)Article 11(3) of Regulation (EC) No 1081/2006 of the European Parliament and of the Council (4) establishes which expenditure is eligible for a contribution from the ESF as defined in Article 11(1) of that Regulation.

(3)The financial crisis justifies the need for further simplifications to facilitate access to grants co-financed by the ESF.

(4)The European Court of Auditors recommended in its 2007 annual report that the legislative authorities and the Commission be prepared to reconsider the design of future expenditure programmes by giving due consideration to simplifying the basis of calculation of eligible cost and making greater use of lump-sum or flat-rate payments instead of reimbursement of ‘real costs’.

(5)In order to ensure the necessary simplification in the management, administration and control of operations receiving an ESF grant, particularly when linked to a result-based reimbursement system, it is appropriate to add two additional forms of eligible costs, namely, lump sums and flat-rate standard scales of unit cost.

(6)In order to ensure legal certainty in relation to the eligibility of expenditure, this simplification should be applicable to all grants from the ESF. Retroactive application should therefore be necessary with effect from 1 August 2006, which is the date of entry into force of Regulation (EC) No 1081/2006.

(7)Regulation (EC) No 1081/2006 should therefore be amended accordingly,