By selecting the simplified cost option “40% Flat Rate for Eligible Direct Costs other than Direct Staff Costs”, does the project partner need to document expenditure other than direct staff costs?


When a project partner selects this SCO for the reimbursement of costs, this partner does not need to document that the expenditure in cost categories 2-6 has been incurred and paid out. Only expenditure claimed on a real costs basis has to be supported by relevant documents. In this case staff costs are the calculation basis and the beneficiary’s controller checks the eligibility of staff costs (cost category 1) solely, in compliance with general and specific provisions on eligibility of expenditure, as outlined in the programme manual.