The legislative framework for the programming period 2021-2027 for cohesion policy gives the possibility to the EC to define by delegated acts SCOs at EU level to reimburse expenditure to Member States. The benefits of adoption of EU level SCOs for managing and audit authorities include alleviation of administrative burden, as they will not have to develop/assess/audit the calculation methodologies and exclude any risks of error in calculation methodologies, as adoption by Delegated Regulation will ensure legal certainty for the MSs. The MSs have identified which policy areas have the greatest potential for simplification. In addition, specific actions/interventions have also been further specified. The EC has decided to launch a study for the setting up of EU level SCOs in the policy areas of health, ICT and environment. The EC may use the results of this study and underlying methodologies for EU-level-SCOs in these three areas to set up EU-level-instruments through a delegated act.

Study to develop EU level SCOs and other EU level results-based tools in the 2021-2027 period in selected sectors.