Guidance on simplified cost options (SCOs) : flat rate financing, standard scales of unit costs, lump sums : (under Articles 67 and 68 of Regulation (EU) No 1303/2013, Article 14(2)-(4) of Regulation (EU) No 1304/2013 and Article 19 of Regulation (EU) No 1299/2013) : EGESIF_14-0017 (Social Europe / European Commission, 2014)