Opzioni semplificate dei costi dalla programmazione 2007-2013 alla programmazione 2021-2027: un esempio di semplificazione amministrativa

The simplification process of public administration has allowed, in recent years, to improve the “citizen experience” that is how citizens perceive and interact with public administrations, online services and administrative processes. Simplified Cost Options (SCO) and Financing Not Linked to Costs (FNLC) represent an important simplification of administrative processes. In this article, we will trace the EU regulatory evolution of the last three programming periods of the structural funds about SCO and FNLC and the result of a recent survey conducted by answering the question “How much have they been used” and “what are the difficulties”.