Simplified cost reimbursement
Article 24
1. Where Member States choose to use standard scales of unit costs in accordance with the second paragraph of Article 5 and Article 44(1) of Delegated Regulation (EU) 2016/1149, they shall: (a) establish those scales in advance of any submission of applications; (b) establish those scales through a fair, equitable and verifiable calculation method based on: (i) statistical data or other objective information; (ii) the verified historical data of individual beneficiaries; or (iii) the application of the usual costs accounting practices of individual beneficiaries. To this end, Member States shall ensure that a body that is functionally independent from the authorities responsible for the implementation of the support programme and possesses the appropriate expertise performs the calculations or confirms the adequacy and accuracy of the calculations. 2. Member States may decide to use differentiated scales to take into account regional or local specificities. 3. Member States shall re-examine the calculations provided for in paragraph 1 every second year and shall, if necessary, adjust the initially established standard scales of unit costs. 4. Member States shall keep all the documentary evidence concerning the establishment of standard scales of unit costs and their re-examination which allows verifying the reasonableness of the method followed to establish them in accordance with point (b) of the first subparagraph of paragraph 1.