Road map model for no more real costs in post-2027

The aim of the road map model is to complement the TN position paper on ‘no more real costs in post 2027’ ( 1 ), providing references on the (possible) main steps that could be taken by the Member States to prepare for ‘no more real costs in post 2027’. As described in the TN position paper: ‘No more real costs’ means that all payments related to the implementation of ESF+ programmes will be only made using simplification measures and will no longer be based on the reimbursement of actual (real) costs. ‘Simplification measures’ means Simplified Cost Options (SCO), Financing Not Linked to Costs (FNLC) or any other form of reimbursement not based on actual costs that could be introduced in the post-2027 programming period.