1. Simplified costs : NEW!
a. A flat rate for indirect costs of up to 25 % of eligible direct costs ! Provided that the rate is calculated on the basis of a fair, equitable and verifiable calculation method or a method applied under schemes for grants funded entirely by the Member State for a similar type of operation and beneficiary
b. A flat rate of up to 15 % of eligible direct staff costs without a requirement for the Member State to execute any calculation to determine the applicable rate;
For the purposes of determining staff costs relating to the implementation of an operation, the hourly rate applicable may be calculated by dividing the latest documented annual gross employment costs by 1720 hours.
2. Durability : NEW!
What is only not permitted is a cessation or relocation of a productive activity outside of the programme area;
3. Compliance with law
In particular, accessibility for persons with disabilities shall be taken into account throughout the preparation and implementation of programmes
A specific methodology about climate change shall consist of attaching weights to expenditure at an appropriate level to reflect the contribution to climate change mitigation and adaptation goals
Enhancing institutional capacity of public authorities and stakeholders : it paves the way to « interactive » approaches and support to private and economic beneficiaries
The Union strategy for smart, sustainable and inclusive growth taking into account the key territorial challenges for different types of territories
By derogation to the above, programmes under the European territorial cooperation goal may be approved by the Commission before the adoption of the decision approving the Partnership Agreement.
4. Audit and…checks
Commission shall respect the principle of proportionality by taking into account the need to avoid unjustified duplication of audits or checks carried out by Member States, the level of risk to the Union budget and the need to minimise administrative burdens for beneficiaries in accordance with the Fund-specific rules
In particular, the number of audits carried out should be reduced where the total eligible expenditure for an operation does not exceed EUR 200 000
5. Communication and transparency
List of operations by operational programme and by Fund in a spreadsheet data format, which allows the data to be sorted, searched, extracted, compared and easily published on the internet