Result-based approaches : selected case reports of ESF-funded practices.
Date: 2022-07-20
Institutions: Directorate-General for Employment, Social Affairs and Inclusion
Subjects: Belgium, European Social Fund, European driving licence, Finland, France, Latvia, Lithuania, Malta, Portugal, Slovakia, professional qualifications, project evaluation, social policy, socially disadvantaged class, unemployment, vocational training, youth policy

Result-based approaches: selected 
case reports of ESF-funded 
practices  
ESF Transnational Cooperation Platform 

Community of Practice on Results-based Management 

June 2022 

 
 
 
 
 
 
 
 
 
 
 
 
EUROPEAN COMMISSION 

Directorate-General for Employment, Social Affairs and Inclusion 

Unit G.1 — European Social Fund+ 

Contact: Michael Grosse 

E-mail: Michael.Grosse@ec.europa.eu 

European Commission 
B-1049 Brussels 

 
 
 
 
EUROPEAN COMMISSION 

Result-based approaches: selected 
case reports of ESF-funded 
practices 
ESF Transnational Cooperation Platform 

Community of Practice on Results-based Management 

Directorate-General for Employment, Social Affairs and Inclusion 

June 2022 

 
 
 
 
RESULT-BASED APPROACHES: SELECTED CASE REPORTS OF ESF-FUNDED 
PRACTICES  

Manuscript completed in June 2022 

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KE-07-22-704-EN-N 

RESULT-BASED APPROACHES: SELECTED CASE REPORTS OF ESF-FUNDED 
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What is the European Social Fund (ESF) Transnational Cooperation Platform? 

Mutual learning is at the core of the ESF Transnational Cooperation Platform and its four 
Communities of Practice (CoP): employment, education and skills; social inclusion; results-
based management; and social innovation. 

The  ESF  Transnational  Cooperation  Platform  gives  CoP  members,  including  managing 
authorities, intermediate bodies and other ESF stakeholders, the opportunity to participate 
in  mutual  learning  activities  and  tackle  common  challenges  together.  The  CoPs  were 
created  as  a  place  for  members  to  share  ideas  and  concerns,  deepen  knowledge  and 
expertise, and help one another to solve problems with practical approaches. 

The mutual learning activities generate hands-on outputs such as toolkits, guides, practice 
mapping,  checklists  and  recommendation  papers  that  can  inspire  practitioners  and 
policymakers alike. 

Acknowledgements 

The introduction of this document was written by Luca Santin, Lead Thematic Expert of the 
ESF Community of Practice on Results-based Management, as established under the ESF 
Transnational Platform.  

The  eight  case  reports  covered  in  this  paper  were  prepared  by  the  ESF  managing 
authorities  in  Belgium-Flanders,  Finland,  France,  Latvia,  Lithuania,  Malta,  Portugal  and 
Slovakia. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Table of Contents 

Introduction .......................................................................................................... 7 
1  Belgium – Operations related to work-related advisory services for 
registered and not registered unemployed, job seekers or inactive people ... 9 
2  Finland – Draft budget-based lump sums .................................................. 14 
3  France – French Youth Guarantee Scheme ............................................... 19 
4  Latvia – Vocational continuing education, professional development and 
non-formal education programmes .................................................................. 23 
5  Lithuania – Vocational training for unemployed people ........................... 29 
6  Malta – Wage subsidies for the disadvantaged ......................................... 34 
7  Portugal – Qualification Centres (Centros Qualifica) ................................ 40 
8  Slovakia – European Computer Driving Licence (ECDL) certification .... 45 

 
 
 
 
 
RESULT-BASED APPROACHES: SELECTED CASE REPORTS OF ESF-FUNDED 
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Introduction 

This paper presents eight case reports on result-based approaches (RBA) implemented 
by ESF managing authorities (MAs) in Belgium-Flanders, Finland, France, Latvia, 
Lithuania, Malta, Portugal and Slovakia. 

The case reports were prepared and peer-reviewed by members of the ESF Community 
of Practice on Results-based Management (CoP RBM), established under the ESF 
Transnational Cooperation Platform (TCP). The CoP RBM involves representatives of 
ESF+ MAs, audit authorities (AAs) and national coordination bodies from all 27 EU 
Member States (EU-27), as well as several Directorates-General of the European 
Commission, coordinated by the Directorate-General for Employment, Social Affairs and 
Inclusion (DG EMPL) – Unit G1 ‘European Social Fund +’. 

The case reports illustrate practices in several policy areas relevant to ESF+ programmes, 
and are intended to:  

  Disseminate information on results-based approaches (RBA) practices; 

  Create a knowledge base to inspire, encourage and empower ESF+ MAs to design 

new - or adapt existing - RBAs;  

  Encourage mutual learning and facilitate the mainstreaming of successfully tested 

approaches at regional and national levels; 

  Raise awareness of the significant positive impact of RBA practices in increased 

effectiveness and efficiency of ESF+ operations. 

The case reports are structured in eight sections: 

1.  Introduction: provides background information on the practice. 

2.  Rationale and specific objectives of the RBA practice. 

3.  Defining the ‘result’: illustrates how the result and possible conditions and 

milestones were defined by the MA.  

4.  Calculation method: explains how the values for results and milestones were 

determined. 

5.  Measuring the ‘result’: presents the criteria and conditions to demonstrate and 

measure the achievement of results. 

6.  Implementation: presents the key issues and risks in implementing the practice and 

the solutions adopted by the MA. 

7.  Partnership/relationship with stakeholders: describes ex ante collaboration with the 

AA, as well as collaboration/support to final beneficiaries. 

8.  Lessons and recommendations: presents the lessons learned by the MA, feedback 
from final beneficiaries that implemented the operation, and recommendations for 
the use of RBAs. 

Based on the case reports, members of the ESF CoP RBM identified key 
recommendations for the adoption of RBAs in ESF+ programmes. Table 1 presents these 
recommendations by theme.  

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Table 1. Recommendations from the case reports  

Theme 

Key recommendations 

Mindset/approach 

Partnership 

Learn from experience 

Use RBA if you want to achieve specific results - the effort 
must be based on a clear aim 

A ‘willingness to change’ mindset is essential to adopt RBAs 
(moving away from input/cost-driven approaches)  

Ensuring sound ex ante preparation might appear time-
consuming but will smooth the flow of later stages and 
facilitate success 

Approach to RBA should be based on partnership 

Involve all relevant partners (line ministries, AA, stakeholders, 
social partners, final beneficiaries) in designing the RBA 

Make sure that partners understand and agree on the key 
aspects of the RBA 

Seek out examples of Member States already implementing 
RBA practices  

Use audits of previous operations for suggestions on the 
design and implementation of RBA  

Use Simplified Cost Options (SCOs) or Financing Not Linked 
to Costs (FNLC) instead of real costs  

Keep it simple and clear 

Conditions for reimbursement should be clearly set out  

Keep it simple and feasible, especially the audit trail 

Integrate quality standards in the design of the RBA 

Address all possible contrary incentives (e.g., creaming of 
participants) 

Mix approaches (i.e., RBA and input-based) and establish 
milestones to mitigate the potential binary effect of RBAs 

Retaining period conditions should not undermine the 
sustainability of the operation for final beneficiaries 

Consider more sophisticated IT systems as a means of 
simplifying RBA implementation and facilitating more 
sophisticated results  

Mitigate risk 

Tools 

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1  Belgium – Operations related to work-related 

advisory services for registered and not registered 
unemployed, job seekers or inactive people 

Introduction  

The  Regional  Managing  Authority  (MA)  ESF-Flanders  is  responsible for  the  ‘Operational 
Programme ESF Vlaanderen 2014-2020’. In 2015, ESF-Flanders developed two standard 
scale of unit costs (SSUC) to finance two training programmes under the Flemish Public 
Employment  Service  (Vlaamse  Dienst  voor  Arbeidsbemiddeling  en  Beroepsopleiding  - 
VDAB). Both Simplified Cost Options (SCOs) were approved by the European Commission 
in March 2016 and have since been used for the remaining programme period.  

 

Individual vocational training (‘Individuele Beroepsopleiding’ – IBO) 

The  IBO  is  an  individual  training  programme  that  takes  place  within  a  company.  The 
company trains and guides jobseekers, following  an  individual training plan  and with the 
commitment  to  employ  the  jobseeker  on  completion  of  the  training.  An  IBO  consultant 
monitors the implementation of the training plan. An IBO lasts 4-26 weeks, with the option 
of a longer programme (up to 52 weeks) for some target groups, such as people with an 
occupational disability or the long-term unemployed. 

  Vocational training (VT) 

Training  is  the  common  denominator  among  a  set  of  activities  to  bridge  jobseekers’ 
competence gaps. Activities include determining  the learning  pathway, the training itself, 
and guidance to find a job. Each training initiative is situated within a cluster of occupations 
(wood  and  construction,  industry,  healthcare,  services  to  individuals  and  businesses, 
transport  and  logistics,  retail  and  business  support,  information  and  communication 
technology (ICT)). 

Each training focuses on bridging  jobseekers’ competence gap towards  a specific job. It 
begins  with a  learning  pathway  for each  trainee,  who  is  supported  by  a  personal coach. 
During  the  training,  the  jobseeker  is  monitored  and  encouraged,  and  the  plan  can  be 
adjusted if necessary. A competence portfolio is completed at the end of the training. 

The main difference between the IBO and VT is that the IBO training is on-the-job, while VT 
takes place in a training centre. 

IBO and VT activities can be submitted under Investment Priority 8.1. Priority Axis 1 in the 
OP  (Investment  Priority  8.1)  defines  tailored  actions  for  various  types  of  jobseekers  and 
inactive persons. The OP sets some targets under Investment Priority 8.1 in the programme 
period 2014-2020. 

  Reach 130 people;  

  40% representation of groups at risk (50+, migrants, young people, low skilled, long-

term unemployed and underprivileged);  

  45% of participants find a job, according to the metrics described in the OP. 

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Rationale and specific objectives 

The VDAB receives 25% of the budget of the ESF-Flanders OP. IBO and VT activities span 
some five million trainee hours, with an accordingly high degree of inspection and control, 
including the four-eyes principle (two signatures on a timesheet per trainee hour). The two 
SSUCs are intended to generate greater legal certainty and less work for both beneficiaries 
and MAs/audit authorities (AAs). The focus has thus shifted towards results and beneficiary 
satisfaction. 

  Reduced span of control: 5 million units become 10,000 units; 

  Reduced  level  of  detail:  cleared  in  advance  (four  eyes  on  three  clearly  defined 

documents, stated in advance)   

Defining the ‘result’ 

IBO 

Success  is  defined  in  terms  of  ‘number  of  participants  successfully  completing  the  IBO’. 
Three conditions must be fulfilled for each individual participant: 

  Follow  one  (or  more)  individual  vocational  training  initiatives  (registered  with  a 
unique contract number in the IBO online application), together with IBO guidance 
(registered with a unique serial number in the ‘My career for partners’ (Mijn Loopbaan 
voor Partners, MLP) client file;  

Individual vocational training must be completed within the calendar year; 

Individual is obliged to find work (employee and/or independent worker) within three 
months of completing their final individual vocal training. 

 

 

VT 

Success  is  defined  in  ‘number  of  participants  successfully  completing  the  VT’.  Three 
conditions must be fulfilled for each individual participant: 

  Follow  one  (or  more)  VT  initiatives  (registered  with  a  unique  serial  number  in  the 

MLP client file); 

 

 

Individual vocational training must be completed within a calendar year; 

Individual obliged to find work (employee and/or independent worker) within three 
months of completing the VT. 

Calculation method  

The two SSUCs were calculated on the basis of historical data, dividing the balance of the 
service cost (total cost – revenue) by the total performance (activities) for these services, 
expressed in EUR/performance. 

IBO 

Net total cost of the IBO programme in 2014 = EUR 17,977,158 

Total number of activities ended within the calendar year = 14,336 

Number of (unique) participants following one or more individual VT = 14,010 

Number of (unique) participants successfully employed within three months of completing 
their final VT = 12,488 

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SSUC = EUR 17,977,158 /12,488 = EUR 1,439.55 

Calculation of the SSUC was based on the most recent year of the SCO, i.e., 2014. That 
year had the lowest cost per participant and functions as the basis for the definition of the 
SSUC. 

VT 

Net total cost of the process in 2012 = EUR 185,251,959 

Total number of activities completed in the calendar year = 67.586 

Number of (unique) participants with one or more activity(ies) ending in the calendar year = 
45,683 

Training activities in the sections ‘target group-specific development tracks’ and ‘language 
support’ are omitted from the calculation as they are not aimed at completion or finding a 
job.  

Number of job-oriented training activities ending in the calendar year = 57,772 

Number of (unique) participants with one or more job-oriented training activities ending in 
the calendar year = 40,577 

the 

total  net  cost  proportionally  (omitting 

training  not  aimed  at 
Reduction  of 
completion/finding a job) was calculated by dividing the cost according to the split between 
so-called  ‘job-oriented  training’  and  ‘non-job-oriented  training’.  =>  EUR  185,251,959  * 
40,577/45,683 = EUR 164,546,302.57 

Number of (unique) participants with successful completion training within three months of 
their final complete training = 20,472 

SSUC = EUR 164,546,302,57/20,472 = EUR 8,037.63 

The  SSUC  was  calculated  from  2012  and  2013  data.  2014  was  the  most  recent  year  of 
calculation but was characterised by a significant decrease in activities while maintaining 
relatively  high  costs.  The  SSUC  was  therefore  calculated  on  the  preceding  years.  The 
average VT cost in 2012 and 2013 is used to define the SSUC.  

  2012 EUR 8037.63  

  2013 EUR 8893.98 

  Average: EUR 8,465.80 

Neither SSUC was indexed. After a period of three years (2016 – 2017 – 2018), the costs 
were evaluated in cooperation with the stakeholders (MA, VDAB, European Commission). 
No adjustments were made. 

Measuring the ‘result’ 

All IBO and VT activities are declared using MLP data (full declaration). Each successful 
participant’s registration in the MLP system is  accompanied by three IBO or VT process 
documents:  

  Training contract signed by the trainee and a VDAB representative at the start;  
  Document  stating  the  end  date  of  the  training  and  giving  an  overview  of  the 
competences acquired. Also signed by the trainee and a VDAB representative; 
  Employment  is  proved  by  information  provided  by  authentic  sources.  The 
relevant serial numbers are added to the declaration of costs as an indication of the 
authenticity and correctness of the data. 

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Although all participants’ data are submitted, the audit trail is only maintained for successful 
participants. The original (MLP) data for each participant, along with the three supporting 
documents, are stored in the ESF application and archiving system. 

The quality level and unit are verified according to agreed working procedures with the AA. 
These procedures are laid down in the MA manual (updated annually) and are audited as 
per EU guidance. Data are verified once a year (desk and (possibly) on-the-spot verification) 
before certification. 

Implementation: issues, risks, solutions 

The following risks were addressed in the design and implementation of the practice: 

  Setting  one  price  for  IBO,  varying  by  target  group  and  duration,  could  cause  the 

beneficiary to shorten the IBO period or address easier groups only; 

  Setting one price for VT, varying by branches, target group and duration, could cause 
the beneficiary to favour less expensive VT activities or address easier groups only; 

  After a certain period of time, amounts set for the SSUC no longer reflect the actual 

cost. 

These risks were mitigated through the following measures: 

  All IBO or VT activities are monitored using MLP data, allowing the MA to identify 

changes in the IBO or VT structure and target group outreach; 

  A revision of the standard scale is foreseen after three years. 

Partnership / relationships with stakeholders 

Advice  was  obtained  from  the  AA  in  preparing  and  deciding  the  two  SSUCs,  and  in 
determining  the  audit  trail.  Throughout  the  duration  of  the  programme,  the  AA  can  be 
involved in any formal evaluations of these SSUCs, with periodic consultation allowing for 
follow-up and support. The final beneficiary is the VDAB. Despite some initial ambiguity with 
the VDAB in respect of the eligibility of actions, including the burden of proof and the audit 
trail, these were subsequently dealt with in clarifying frequently asked questions (FAQ). 

Conclusions: lessons learned and recommendations  

Please  assess  the  pros  and  cons  of  the  practice,  including  lessons  learned,  feedback 
provided by final beneficiaries who implemented the operation and considerations on if/why 
the practice should be used in ESF+. 

Overall, these practices are considered a triple win: (1) output targets were reached, with 
more than 45% of participants finding a job and 40% of participants were from the target 
groups of low-skilled, migrant, 50+, disabled or <25; (2) simplification targets were reached 
and the immense span of control was reduced; (3) the error rate was minimal throughout 
all of the MA/AA audits in the programming period. 

The two SSUCs were put in place to increase legal certainty and reduce the administrative 
burden  for  both  beneficiaries  and  the  MA/AA.  The  focus  shifted  towards  results  and 
beneficiary satisfaction. 

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Contacts 

For more information about this result-based approach, please contact: 

Department of Labour and Social Economy – Government of Flanders 

E-mail: onthaalesfagentschapvzw@vlaanderen.be   

Telephone: 02 552 83 51 

Website: www.esf-vlaanderen.be  

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2  Finland – Draft budget-based lump sums 

Introduction  

The case report is written by the Finnish Managing Authority (MA). All projects are financed 
by the Intermediate Bodies (IBs).  

Finland’s programme for Sustainable Growth and Jobs 2014-2020 implements lump sums 
based on draft budgets as one of the Simplified Cost Options (SCOs). The programme had 
five  Priority  Axes  -  three  under  the  European  Social  Fund  (ESF)  and  two  under  the 
European Regional Development Fund (ERDF). The practice was implemented under ESF 
co-funded priorities of a) employment and labour mobility; b) education, skills and lifelong 
learning; and c) social inclusion and combating poverty. Finland has learned from the 2014-
2020 programming period and modified the SCO to better meet the needs of the authorities 
and beneficiaries during the programming period 2021−2027. The new Innovation and Skills 
in Finland 2021−2027 programme has six priorities, three of which are co-funded by ESF+. 
The  SCO  practice  will  be  implemented  under  two  ESF+  priorities:  a)  competent  and 
inclusive Finland that provides work; b) Finland of social innovations.  

Types  of  beneficiaries:  educational  and  research  institutions,  municipalities  and  joint 
municipal  authorities, 
foundations,  non-governmental  organisations  (NGOs),  social 
partners,  companies,  and  other  organisations  (all  types  of  beneficiaries  included  in  the 
programme). 

Target group: All target groups included in the programme.  

Rationale and specific objectives 

Together with other SCOs, lump sums are tools to reduce bureaucracy and administrative 
burden. They are also intended as an easy first step to accessing structural funds, thereby 
encouraging  small  and  new  beneficiaries  to  apply  for  funding.  Beneficiaries  are  keen  on 
using lump sums, as their overall management is easy and the payment process tends to 
be faster. 

Lump sums based on draft budgets focus on concrete goals to be achieved and the work 
needed to do so. As beneficiaries and the MAs must define outcomes in advance, these 
preparatory exchanges offer an opportunity to improve the quality and transparency of the 
overall project documentation and budget. This process can shift beneficiaries, MAs and  
IBs to an ‘outcome-based’ mindset, where all the preparatory work serves the final results. 
For beneficiaries, their payment is directly linked to the achievement of the goals set at the 
beginning. 

For IBs, lumps sums can be burdensome at the decision phase, but yield a greater reward 
and greater certainty of payment for successful projects. 

Defining the ‘result’ 

The  document  setting  out  the  conditions  for  support  determined  outcomes  for  each 
individual project.  

Some  examples  of  outcomes  and  milestones  used  to  trigger  the  reimbursement  are: 
feasibility  studies,  workshops,  seminars  and  other  events,  design  and  implementation  of 
training packages, girls' house demo videos, guides and manuals, developing and testing 

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an internet-based user interface, developing and testing new operational models for social 
inclusion.  

A simple example of a lump sum project with two stages (milestones):  

1.  Girls' house demo video, costs EUR 15,000 - if the outcome is reached in line with 
the conditions of the project financing decision and the beneficiary has provided the 
supporting documents required to pay the grant, EUR 15,000 is considered eligible 
costs; 

2.  Training  package,  costs  EUR  35,000  -  if  the  outcome  is  reached  in  line  with  the 
conditions  of  the  project  financing  decision  and  the  beneficiary  has  provided  the 
supporting documents required to pay the grant, EUR 35,000 is considered eligible 
costs. 

If only one of the outcomes (e.g., training package) is reached, only the relevant costs (EUR 
35,000) are eligible.   

Calculation method  

Separate calculations were made for each project. The basis of the method was set, and 
the costs that could be included in the draft budget were defined in the Government Decree 
on  eligibility.  Elements  required  in  order  to  specify  the  lump  sums  were  explained  to 
applicants  in  the  calls  for  proposals.  The  IBs  also  organised  information  events  for 
beneficiaries.   

Applicants had to present a detailed draft budget, including the justification for the costs. 
Lump  sum  projects  usually  have  a  few  cost  categories,  such  as  staff  costs  and  small 
material purchases, along with a flat rate to calculate indirect costs. The IT system supports 
the applicant with automatic calculation functions, checks and guidance.  

The IB is responsible for verifying the calculation and obtaining any additional information 
needed. They can also make comparisons to similar projects. For the programming period 
2021-2027,  the  new  IT  system  EURA  2021  includes  updated  guidance  for  IBs  and  a 
checklist to assess the draft budget.  

Table 1.  Example  draft  budget  for  a  development  project  (summary  of  costs  per 

category):  

Items 

Direct staff costs  

Equipment  

Indirect costs (flat rate 15%)  

Total costs  

Value 

EUR 50,000  

EUR 2,000  

EUR 7,500  

EUR 59,500  

The IT system requires applicants to present the draft budget at a particular level of detail 
for each cost category. For example, direct staff costs must be presented and calculated 
separately for each person working on the project.  

The  lump  sum  is  determined  in  the  project  financing  decision  (document  setting  out  the 
conditions for support). 

For the programming period 2014-2020, the ceiling for draft budget-based lump sums was 
EUR 100,000 (public support).  

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However, for the programming period 2021-2027, the ceiling for draft budget-based lump 
sums is EUR 200,000 (total costs).  

Measuring the ‘result’ 

All project documents (applications with a draft budget and project plan, project financing 
decisions,  payment  claims,  monitoring  and  final  reports,  management  verifications,  etc.) 
were  uploaded  and  stored  electronically  in  the  SF  information  system  EURA  2014 
database, which functions as an electronic archive and maintains the audit trail. 

Beneficiaries  drew  up  their  applications  (including  draft  budget  and  project  plan) 
electronically  in  the  EURA  2014  system.  All  supporting  documents  were  electronically 
attached to the application and stored in the same system.  

The  IBs’  application  processing, including  confirmation  of  the  lump  sum  calculation,  was 
stored  electronically  in  specified  information  fields  in  the  EURA  2014  system.  The  IBs 
performed desk-based checks to verify in each case that the outcomes of the lump sum 
project were achieved and that the beneficiary complied with the conditions for support set 
up in the project financing decision.  

Several  documents  were  needed  to  trigger  the  payment:  1)  written  study  report  (e.g., 
feasibility studies); 2) agenda, written report, attendance lists, photos, and feedback report 
for events.  

The IBs also performed spot-checks to verify the realisation of the outcomes, among others. 
Such  checks  were  usually  not  necessary  for  feasibility  studies  or  other  projects  whose 
documentation could be verified in the IT system.  

On-the-spot checks were documented electronically in the EURA 2014 system.  

Implementation: issues, risks, solutions 

One of the risks in the use of the lump sum SCO is the risk of no payment if the project fails 
to  achieve  the  targeted  outcome  defined  in  the  project  financing  decision.  This  is  most 
effectively avoided by close and careful definition of results, and ensuring that results are 
ambitious but achievable. Lump sum projects can also be divided into several stages (to 
which payments are tied) if more than one clear outcome can be identified.  

Other key issues and risks identified and solutions adopted include:  

  Preparation  can  take  more  time  and  effort  than  traditional  approaches,  but  this  is 

balanced by a faster payment process and less burden;  

  While the quality of the outcome is not automatically better than using real costs or 
input-based  options,  it  focuses  more  on  the  outcome  and  awareness  of  quality 
issues;  

  A pre-defined outcome cannot be changed during project implementation. This can 
be  a  challenge  with  longer  projects  if  the  operating  environment  changes 
significantly. However, flexibility in the approach allows for adjustments in how the 
project is implemented without changing the pre-defined outcome;  

  When preparing the project and its financing decision, a focus on quick or short-term 
results may undermine the long-term impact and/or the quality of the process (how 
needs are tackled). The solution is high-quality preparation of the project and better 
definitions of the results (and impacts);  

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  Ensuring  cost-effectiveness  can  be  difficult.  This  is  sometimes  related  to  the 
calculation  method.  When  using  draft  budgets,  value  for  money  must  be  a  focus 
throughout;   

  To  mitigate  possible  issues  with  unclear  or  overly  strict  outcomes,  the  IT  system 
specifies  information  fields  for  defining  outcomes  (for  applicants  and  IBs)  and 
checklists for Ibs. The outcome must be defined in cooperation with the beneficiary 
so as to avoid any misunderstandings on either side. As a good practice, the person 
responsible for preparing the financing decision consults the person responsible for 
paying the grant in order to make sure that the outcome is clearly understood by all 
parties involved;  

  As a general solution to these issues and risks, the MA provides training for Ibs, and 
Ibs provide training for beneficiaries. The MA has regular discussions with the Audit 
Authority  (AA)  on  possible  challenges  and  solutions,  and  adjusts  the  processes  if 
necessary.       

Partnership / relationships with stakeholders 

The AA was consulted during the preparation of the lump sum scheme in the programming 
period 2014-2020. The Ministry of Finance (where the AA is situated) also issued an official 
statement on the national Government Decree on eligibility, which includes the rules for the 
lump sum option and other SCOs. 

In preparing the SCO for the programming period 2021-2027, the MA cooperated closely 
with the AA and consulted Ibs from a very early stage of the planning. 

Conclusions: lessons learned and recommendations  

The definition and documentation of the project outcome of the project is crucial to the lump 
sum option. That definition must be made in cooperation with the beneficiary so as to avoid 
misunderstandings on either side.   

The lump sum option is an easy-to-pay option, provided that the required outcome is clearly 
documented in the project financing decision.    

Using a draft budget as a calculation method for lump sums is a flexible approach that has 
been successful for many different kinds of projects. It is best suited to operations where 
the outcome can be  clearly defined, such as studies, reports, workshops,  seminars, etc. 
However,  the  outcome  should  be  neither  too  defined  nor  too  explicit.  The  option  is  best 
suited for short projects.   

A lump sum method based on a draft budget can be useful in trying/testing new or uncertain 
ideas on a small scale.  

The  risk  to  the  beneficiary  can  be  considerably  reduced  by  dividing  the  outcomes  and 
payments  into  stages  (milestones).  This  may  not  always  be  possible,  depending  on  the 
project. 

A useful approach is one where the outcome (‘what’) is clear and the approach (‘how’) is 
flexible.  Beneficiaries  have  found  it  useful  where  they  can  adjust  how  the  project  is 
implemented in order to achieve the same outcome defined in the project decision.  

The option to use a flat-rate option to calculate the indirect costs inside the draft budget of 
the  lump  sum  project  was  introduced  for  the  programming  period  2014-2020  and  is 
considered a practical solution. 

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The practice has also paved the way for developing fixed-priced lump sums for certain types 
of projects for the programming period 2021-2027.  

Contacts 

For more information about this result-based approach, please contact: 

Ministry of Economic Affairs and Employment of Finland (Managing Authority)  

Jenni Hyvärinen, Ministerial Adviser  

Email: rakennerahastot@gov.fi  

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3  France – French Youth Guarantee Scheme 

Introduction  

The  results-based  approach  has  been  implemented  for  the  French  Youth  Guarantee 
Scheme since January 2015 under Investment Priority 8.2 of the Operational Programme 
for  the  implementation  of  the  Youth  Employment  Initiative  (YEI)  in  mainland  France  and 
outermost  regions  (2014FR05M9OP001)  to  support  the  sustainable  integration  into  the 
labour market of young people neither in education, nor employment nor training (NEET), 
including those at risk of social exclusion or belonging to marginalised groups. 

The French Youth Guarantee is a 12-month programme comprising:  

  Advice  and counselling to  develop young  people’s  skills,  delivered  by  local  public 

employment services (PES); 

  A  monthly  financial  allowance  paid  out  by  the  State  (up  to  EUR  497  per  young 

person). 

The Ministry of Labour’s European and International Department is the Managing Authority 
(MA).  

The  Ministry  of  Labour’s  Department  for  Youth  Employment  is  the  beneficiary.  The 
Department  coordinates  local  PES,  which  implement  the  scheme  in  the  regions  and  are 
responsible for achieving the results.  

The final beneficiaries are the young people NEET who are registered with local PES.    

Rationale and specific objectives 

The Ministry of Labour, MA of the ESF and YEI national Operational Programmes adopted 
a results-based approach so as to: 

  Facilitate the financing of the Youth Guarantee Scheme (the Ministry of Labour is 
reimbursed by the European Commission as soon as a young person has achieved 
one of the goals); 

  Focus on objectives and goals rather than justifying costs incurred;  

 

Increase the number of participants, means and resources dedicated to the scheme.  

Defining the ‘result’ 

Payment of the YEI support is conditional on the young person completing the 12-month 
programme and achieving one of four positive outcomes:  

1.  Enrolled in vocational training or studies;  

2.  Starts a business; 

3.  Hired by a company; 

4.  Completing  at  least  80  days  in  a  professional  environment  during  the  12-month 

programme.  

The first three positive outcomes represent the most common results of integration into the 
labour market or experience of the labour market (vocational training, studies). 

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The  final  positive  outcome  -  80  days  in  a  professional  environment  -  was  established  in 
collaboration  with  the  local  PES,  which  sought  a  positive  outcome  that  emphasises  the 
added value attached to their work of counselling and supporting young people.  

Calculation method  

The standard scale of unit costs (SSUC) covers the costs of one participant in a 12-month 
programme.  This  amount  includes  the  costs  related  to  PES  counselling  activities  (EUR 
1,600 per person per year) and the costs of the monthly allowance for each young person 
(EUR 4,800 per person per year).  

The counselling cost (EUR 1,600) was not calculated specifically for the SSUC because it 
is already defined in a French Government measure.  

When the MA first began implementing the results-based approach in January 2015, the 
only data available on allowances were the amounts paid by the State for the first six months 
of 2014. Due to the lack of available data, the amount was underestimated, with the average 
cost set at EUR 2,000 per person per year.  

In 2017, the cost of allowances was updated and set at EUR 4,800. That represents an 
average cost determined from amounts paid out by the State from 1 January 2015 to 30 
September  2016,  when  the  MA  began  to  update  the  cost  of  allowances.  This  21-month 
period covered the scheme from the beginning of the ESF/YEI co-financing and seemed 
sufficient to justify the average cost.  

Measuring the ‘result’ 

As the beneficiary, the Ministry of Labour’s Department for Youth Employment collects and 
compiles data from local PES and issues the payment claims. All data are recorded and 
stored in the IT system.  

As the managing authority, the Ministry of Labour’s European and International Department 
checks payment claims and declares the eligible expenditure to the European Commission. 

Each type of positive outcome must be proved by supporting documentation to trigger the 
payment. 

1.  If a company hires the young person, the beneficiary must provide their employment 
contract  and  a  pay  slip/certificate  showing  that  the  young  person  is  still  in 
employment at the end of the programme;  

2.  If the young person is enrolled in vocational training or studies, the beneficiary must 
provide  two  certificates  -  one  stating  that  the  young  person  is  registered  with  a 
training organisation or school, and another showing that the young person is still in 
vocational training or studies at the end of the programme; 

3.  If the young person starts a business, the beneficiary must provide the receipt for 
the filing of the business creation form or the identification number of the business, 
with  the  MA  then  verifying  on  official  government  websites  that  the  business  still 
exists at the end of the programme;  

4.  Where  the  young  person  has  completed  at  least  80  days  in  a  professional 

environment during the 12-month programme: 

a)  As a worker: the beneficiary must provide the employment contract, the pay slip 
and  a  summary  table  listing  each  work  experience.  The  beneficiary  needs  to 
justify each hour of work experience of the young person;  

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b)  As  a  job  shadow:  the  beneficiary  must  provide  a  certificate  justifying  the  job 
shadowing,  timesheets  justifying  each  half-day  of  the  job  shadowing,  and  a 
summary table listing each work experience; 

c)  As an intern: the beneficiary must provide the internship agreement, timesheets 
justifying each half-day of the internship, and a summary table listing each work 
experience. 

Implementation: issues, risks, solutions 

The  managing  authority  encountered  some  issues,  with  a  high  administrative  burden 
associated with justifying some of the positive outcomes. 

For  the  80  days  in  a  professional  environment,  the  beneficiary  had  to  provide  any 
documents justifying each hour of work and each half-day of job shadowing or internship, 
even  where  the  person  was  recruited  by  several  employers.  This  was  an  administrative 
burden not only for the beneficiary but also for the managing authority, which was compelled 
to check these documents.  

For the ‘start of business’, the managing authority encountered some issues during audits 
in justifying that the business was still viable at the end of the programme. France has official 
government websites to check if a company exists; thus, the managing authority considered 
it unnecessary to keep the justifying information on businesses checked at the end of the 
programme. However, by the time of the audit, some businesses were no longer viable.   

It is recommended to define the goals to be achieved and the supporting documentation 
needed accurately. These documents must be easy to provide, of sufficient legal value, and 
available to the implementing bodies.  

Partnership / relationships with stakeholders 

The decision on the design and implementation of the practice was made with the Ministry 
of  Labour’s  Department  in  charge  of  promoting  youth  employment.  The  results-based 
approach was discussed with the European Commission prior to its implementation.  

Conclusions: lessons learned and recommendations  

The  practice  is  easily  applicable  within  ESF+.  There  are  four  positive  outcomes,  with 
reimbursement requiring the achievement of any of these four, thus making it less risky than 
a binary model.  

The  managing  authority  succeeded  in  being  reimbursed  by  the  European  Commission 
without no difficulties in respect of the documents justifying the expenditure.  

France  has  436  local  PES,  which  did  not  welcome  the  results-based  approach.  The 
obligation to achieve one of the four positive outcomes was not stipulated by the national 
rules  when  the  scheme  was  initially  implemented,  which  meant  that  ESF/YEI  co-funding 
made the national rules more complicated and reimbursement less certain. Local PES had 
to  change  their  cultural  mindset  in  order  to  apply  the  results-based  approach.  It  is 
recommended that all stakeholders be involved and engaged in the procedure at the earliest 
possible stage.    

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Contacts 

For more information about this result-based approach, please contact: 

Ministry of Labour, General Directorate for Employment and Vocational training, Europe 
and  International  Department  -  Managing  Authority  of  the  national  Operational 
Programme ESF ‘Employment and Social Inclusion 2014-2020’ 

Laurent Gaullier, Head of the Financial and Legal Affairs Unit 

E-mail: laurent.gaullier@emploi.gouv.fr 

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4  Latvia – Vocational continuing education, 
professional development and non-formal 
education programmes 

Introduction  

The  ‘Improvement  of  professional  competence  of  employed  persons’  project  was 
undertaken under Specific Objective (SO) 8.4.1 ‘To improve the professional competence 
of employed persons’, within the Operational Programme ‘Growth and Employment’. The 
aim of the SO is to improve the professional competence of employees over the age of 25, 
ensure a qualified workforce to meet labour market demand, promote the competitiveness 
of employees and increase labour productivity. 

The project began on 1 January 2017 and will run until 31 December 2023. Total eligible 
funding for the project is EUR 45,507,126.67, including EUR 38,681,057.67 ESF funding 
and EUR 6,826,069 state budget co-financing. 

The  project  is  implemented  by  the  State  Education  Development  Agency  (SEDA)  in 
cooperation with: 

  Education institutions providing training; 

  State  Employment  Agency  (28  branches),  which  provides  information  and  career 

counselling, and engages the target group; 

  34 local governments (adult education coordinators), which provide information and 

access to career counselling, and engage the target group. 

The  target  group  is  employed  and  self-employed  people  from  the  age  of  25  years  old 
(including working pensioners), with incomplete or completed education (including primary, 
general secondary, vocational or higher education), and young parents on parental leave 
and in employment. Priority is given to those in social at-risk groups who are aged 45+, with 
a  low  or  insufficient  level  of  education  for  the  labour  market  (completed  or  incomplete 
primary  education  or  general  secondary  education)  and  to  refugees  and  persons  with 
alternative status. 

Employees have access to several educational programmes: 

  Professional  further  education  programme  (480-1,280  hours),  culminating  in  a 

professional qualification certificate; 

  Professional  development  programmes  (160-320  hours),  culminating 

in  a 

professional development certificate can be received; 

  Non-formal education programmes (<159 hours), with a certificate at the end;  

  A module1 or sets of modules consisting of a group of different knowledge, skills and 

competences, leading to a certificate; 

  Study  courses  or  modules  from  a  licensed  study  programme  in  higher  education 

institutions or colleges, leading to a certificate.  

1 Pursuant to the Vocational Education Law (Section 26, Paragraph 2), modular vocational 
programmes may be implemented in vocational basic education, vocational secondary education 
and professional further education programmes. 

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Employees can also apply for the assessment of competencies acquired outside the formal 
education system by obtaining a professional qualification. 

Additional support measures are provided for employed people at risk of social exclusion, 
including an assistant or sign language interpreter for an employed person with a disability, 
and support for regional mobility for an employed person granted low-income or deprived 
status.  All  employees  can  apply  for  support  to  cover  travel  expenses  during  their 
qualification  internship  (max.  EUR  30  per  month).  Employees  granted  the  status  of  low-
income/poor household have 100% of the training fee covered, while other employees must 
provide a 10% co-payment of tuition fees or 5% co-payment for the acquisition of continuing 
professional education programmes.  

The training offer is approved by the Adult Education Management Council established by 
the Ministry of Education and Science (MoES) (https://www.macibaspieaugusajiem.lv).  

Project indicators include: ESF support for participation in adult education will be provided 
to  55,627  employees  (including  19,734  employees  with  a  low  level  of  education).  After 
training,  competence  will  be  improved  among  38,102  employees  (including  15,374 
employees with a low level of education). 

Rationale and specific objectives 

The  MoES  linked  SO  8.4.1  project payments  to  two  specific  RBA  indicators:  ‘Number  of 
employed people aged 25+ who have improved competencies after participation in ESF-
supported training (excluding employees with low education level) – 14,568 persons’; and 
‘Number of employed people with low level of education at age 25+ who have improved 
competencies after participation in ESF-supported training – 9,934 people. 

RBA with Simplified Cost Options (SCO) in the form of standard scales of unit costs (SSUC) 
were determined for  the training2 costs  for one SO 8.4.1 project target group,  and those 
were then applied to educational institutions that concluded a cooperation agreement with 
SEDA to implement the project.   

Payment  for  the  provision  of  training  to  educational  institutions  is  made  only  for  those 
employees  who  complete  their  training  and  receive  the  relevant  certificate.  Education 
institutions are encouraged to prepare an engaging learning offer and work with their clients 
to  ensure  completion.  The  RBA  was  chosen  to  prevent  differences  in  programme  costs 
between  institutions,  as  it  is  applied  uniformly  to  all  partners.  As  a  result,  the  direct 
beneficiaries - employed persons - can choose to select their training on criteria other than 
cost (e.g., location).  

Eligible  costs  are  calculated  according  to  a  predefined  method  based  on  the  results 
achieved, removing the need to ensure the traceability of each co-financing cost in euro in 
individual supporting documents for expenditure. This reduces the administrative burden3 
and speeds up the absorption of EU funding. 

2 In vocational continuing education, professional development and non-formal education 
programmes, as well as in a modular vocational education programme module or set of modules, 
and in a university or college study module or study course education programme. 
3 For the beneficiary - SEDA for accounting of project costs and preparation of documentation 
substantiating the payment request, and the Central Finance and Contracts Agency for project cost 
documentation checks. 

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Defining the ‘result’ 

The result to be achieved within one unit is the successful completion of the chosen study 
programme: 

  Obtaining  a  professional  qualification 

(professional  continuing  education 

programme); 

  Obtaining a certificate (professional development education programme), acquiring 

knowledge and skills corresponding to the requirements of the labour market; 

  Obtaining a certificate (modular vocational education programme or study at a higher 

education institution or college); 

  Obtaining  a  document  certifying  knowledge  in  case  of  acquisition  of  a  non-formal 

education programme. 

Payment is made to educational institutions on the basis of the results achieved, i.e., only 
for those who complete their training and receive the relevant certificate. 

Calculation method  

The calculation of the SSUC4 applied to training costs is based on and substantiated by the 
training programme base values specified in the Regulation of the Cabinet of Ministers No 
755.  The  hourly  rate,  the  common  cost  of  the  implementation  of  the  modular  vocational 
training programme, and minimum coefficients of education programme costs are defined 
in the Regulation of the Cabinet of Ministers No 6556. 

1.  Costs  of  one  person  from  the  target  group  for  mastering  a  further  vocational 
education and a vocational in-service training programme 

Calculated by multiplying the basic value of the costs of training by the minimum coefficient 
of costs of the thematic field of education, the group of education programmes and the costs 
of the education programmes for a group of education programmes. 

Variable  basic  values  (Bi)  are  defined  according  to  the  basic  values  of  the  coupon  for 
training set in Paragraph 45 of the Regulation of the Cabinet of Ministers No 75 and are: 

  For  vocational  continuing  education  programmes  of  the  first  qualification  level 
(corresponds to the second level of the Latvian Qualifications Framework), with 480 
lessons – EUR 600 (B1); 

  For  vocational  further  education  programmes  of  the  second  qualification  level 

(corresponds to the third level of the Latvian Qualifications Framework): 

  480 lessons – EUR 600 (B2); 

  640 lessons – EUR 800 (B3);  

4 SSUC is a type of Simplified Cost Option (SCO) where all or part of the eligible costs of an operation 
are calculated on the basis of quantified activities, input, outputs or results multiplied by standard 
scales of unit costs established in advance (European Commission - Guidance on Simplified Cost 
Options (SCOs) and Simplified Cost Options – a practitioners’ manual). 
5  Regulation  of  the  Cabinet  of  Ministers  No    75,  ‘Regulations  Regarding  the  Procedures  for 
Organising  and  Financing  of  Active  Employment  Measures  and  Preventive  Measures  for 
Unemployment Reduction and Principles for Selection of Implementers of Measures’, adopted on 25 
January 2011. 
6 Regulation of the Cabinet of Ministers No 655, ‘Regulations on the Minimum Costs per one Student 
in Implementation of a Vocational Education Programme’, adopted on 2 October 2007. 

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  960 hours – EUR 1,220 (B4); 

  For  vocational  continuing  education  programmes  of  the  third  qualification  level 
(corresponds to the fourth level of the Latvian Qualifications Framework) with 960-
1,280 lessons – EUR 1,220 (B5); 

  For professional development programmes from 160-320 lessons – EUR 400 (B6). 

Professional development education programmes of <80 hours are funded as non-formal 
education programmes, where the cost of a lesson is EUR 4.50, up to a total of EUR 360. 

Costs of mastering a vocational education programme for one representative of the target 
group are calculated using the formula:  Pi = Bi * K 

2. Costs of one person from the target group for mastering a module/set of modules 
or a combination of modules of a modular vocational education programme, and for 
the acquisition of a study module or study course at a higher education institution or 
college 

The value of costs of a lesson (V) is determined in accordance with Sub-paragraph 211 and 
Paragraph 46 Regulation of the Cabinet of Ministers No 75. It is set at EUR 4.50. 

Costs for one representative of the target group (Mi) are calculated by multiplying the values 
of  costs  of  a  lesson  (V)  by  the  number  of  hours  of  the  modular  vocational  education 
programmes module or university or college study course (H), not exceeding EUR 360, in 
total: Mi = V * H ≤ EUR 360. 

3. Costs per employed for mastering non-formal education programmes  

The unit costs of a non-formal education programme for mastering basic social skills and 
professional skills for one representative of the target group is defined according to Sub-
Paragraph 46 of Regulation of the Cabinet of Ministers No 75. It is set at EUR 4.50. 

Costs for one representative of the target group (Nj) are calculated by multiplying the values 
of costs of a lesson (V) by the number of hours of the non-formal education programme (H), 
not exceeding EUR 360, in total: Nj = V * H ≤ EUR 360. 

The total amount of eligible costs of the implementing partner (educational institutions) is 
calculated by summing up the total amounts of eligible costs for a cooperation partner for 
the  implementation  of  vocational  continuing  education  programmes  and  professional 
development programmes/ non-formal education programmes/ modules or combination of 
modules of a modular vocational education programme or study module or study course at 
a higher education institution or college.  

Measuring the ‘result’ 

In order to determine and confirm the amount of eligible costs, SEDA submits to the CFCA 
copies of orders from educational institutions for the issuance of certificates for educational 
programmes  completed.  The  CFCA  can  randomly  request  the  SEDA  to  submit  other 
supporting documents, such as: 

  copies of qualification examination protocols,  
  copies of certificates related to obtaining professional development programmes,  
  copies of documents certifying obtained knowledge, copies of certificates related to 

completing a module or module set, 

  a list of non-formal education programmes offered within the scope of the project, 
which reflects the duration of implementation of non-formal education programmes 
in hours, and  

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  a printout from the information systems to support adult education showing persons 
from the target group granted the status of a low-income/poor household (to make 
sure that the education is covered 100%). 

Implementation: issues, risks, solutions 

The main risk of this RBA is financial losses for the educational institution, which does not 
receive funding if the learner does not complete the training/attain the certificate. To deter 
learners from deciding to discontinue their studies, the project implementation regulations7 
stipulate that those individuals may re-engage in training only after six months from the date 
of leaving the training. 

Partnership / relationships with stakeholders 

The RBA is applicable to educational institutions that concluded a cooperation agreement 
with SEDA to implement SO 8.4.1, according to Regulation of the Cabinet of Ministers No  
4748.  

The RBA and SSUC methodology were developed in accordance with the conditions set 
out in the methodology of the Managing Authority (MA) – the MoES developed a draft of 
unit cost methodology and agreed it with the  MA and the Cooperation Authority (CFCA). 
The approach and calculation methodology were also sent to the European Commission 
for evaluation and opinion. 

As the calculation of the SSUC applied to training costs is specified in the Regulation of the 
Cabinet of Ministers No 655, the application of the minimum cost coefficients of educational 
programmes was an essential part of the discussions. The opinion of the final beneficiaries 
(educational  institutions)  was  also  clarified  before  the  implementation  of  the  RBA. 
Educational  institutions  implementing  long-cycle  programmes  proposed  that  the  results 
should be proportional to the training time, with funding calculated accordingly, regardless 
of whether or not a professional qualification is obtained. They pointed to the expulsion of 
persons  from  training,  as  a  result  of  which  the  educational  institution  does  not  receive 
funding. The evaluation of their proposal concluded that it would create an administrative 
burden for the  beneficiary to  monitor the training process and  calculate the funding, and 
also would increase the project documentation for CFCA to check. The MoES, the MA and 
the Commission agreed that an appropriate result - the person has successfully completed 
the  training  and  received  their  certificate  –  should  determine  payment.  However, 
educational  institutions  have  the  right  to  request  an  advance9  for  the  implementation  of 
educational  programmes.  That  chosen  approach  motivates  educational  institutions  to 
create a better offer, provide better teachers, and improve their work with adult learners.  

In  2017,  the  Audit  Authority  (AA)  carried  out  an  audit  to  verify  the  effectiveness  of  the 
established management and control system in the responsible authorities and the MA. It 

7 https://likumi.lv/ta/id/283669-darbibas-programmas-izaugsme-un-nodarbinatiba-8-4-1-specifiska-
atbalsta-merka-pilnveidot-nodarbinato-personu-profesionalo  
8 Regulation of the Cabinet of Ministers No  474, ‘Regulations for the Implementation of the 
Operational Programme “Growth and Employment” 8.4.1. Specific Support Objective “To Improve 
the Professional Competence of Employed Persons”’, adopted on 15 July 2016. 
9 An educational institution may request a first advance of 30% of the costs of acquiring a vocational 
education programme for one person if 20% of the total number of study hours is acquired. A second 
advance in the amount of 40% of the costs of acquiring a vocational education programme for one 
person may be requested by an educational institution if 50% of the total number of study hours is 
acquired.  In  order  to  receive  the  advance,  the  cooperation  partner  must  submit  a  report  on  the 
acquisition of the educational programme/registration sheets of the participants. 

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also  examined  the  SCO  methodology  for  8.4.1,  and  made  no  notes  on  either  the 
methodology or the RBA approach. 

Conclusions: lessons learned and recommendations  

The biggest benefit of this RBA is that 1) payment is made for the successful completion of 
a training programme, which means that the allocated funding is used to achieve results 
indicators; 2) payment for the achievement of results is calculated and performed under the 
same conditions for all partners involved in the SO 8.4.1; 3) the partners involved in SO 
8.4.1  are  more  motivated  to  ensure  appropriate  quality  and  achievement  of  results;  4)  a 
balance is ensured between the funding allocated and the results achieved. 

SCOs  reduce  the  administrative  burden  for  all  parties,  removing  the  need  for  detailed 
records of the funding, or submission/checking of supporting documentation by supervisory 
authorities.  Moeover,  educational  institutions  have  more  flexibility  to  deal  with  financial 
resources in various unforeseen circumstances. 

The MoES believes that RBA should also be applied in the new EU funds planning period. 
In general, the same RBA with SSUC SCO should be followed in adult education activities, 
with funding granted only where learners successfully complete their training and obtain the 
relevant certificate.  

Contacts 

For more information about this result-based approach, please contact: 

Ministry of Education and Science, Structural Funds Department 

Līga Vilde-Jurisone, Senior Expert 

Phone number: 67047767 

E-mail: Liga.Vilde-Jurisone@izm.gov.lv  

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5  Lithuania – Vocational training for unemployed 

people 

Introduction  

Name: Operational Programme for EU Structural Funds Investments for 2014–2020 

Sector: employment and social cohesion.  

Under: Priority Axis 7, ‘Promoting quality employment and participation in the labour 
market’. 

Type of operation: vocational training of unemployed people.  

Target group: Unemployed people registered with the Unemployment Service. 

Beneficiary: Unemployment Service.  

Timeframe: adopted in 2016. 

Rationale and specific objectives 

Rationale for results-based approach (RBA) practice: In applying a funding scheme, 
an RBA approach was selected because it is easy to monitor. It also focuses on the final 
result (i.e., number of unemployed people receiving vocational training). 

Goals achieved:  

1.  Increased numbers of unemployed people who successfully completed vocational 

training and were integrated into the labour market; 

2.  Reduced administrative burden, with a focus on the outcome (addressing labour 

market issues through vocational training) rather than cost control.  

Defining the ‘result’ 

Results stem from the target of the operation, i.e., the unemployed people who received 
vocational training. 

Target results for the four standard scale of unit costs (SSUCs) were set as follows:  

1.  People registered as unemployed who participate and successfully complete any 

long-term formal training (184+ days);  

2.  People registered as unemployed who participate and successfully complete 

medium-term formal training (97-183 days);  

3.  People registered as unemployed who participate and successfully complete short-

term formal training (up to 96 days);  

4.  People registered as unemployed who participate and successfully complete non-

formal training.  

Calculation method  

To determine the vocational training unit costs, the historical data for six State planning 
projects were analysed: two implemented in the 2007–2013 programming period and four 

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in the 2014–2020 period. Historical data were collected from March 2012 to May 2016, 
covering 23,050 participants. 

The data were collected by the public employment service (PES), which implemented 
those six State planning projects.  

The total cost of vocational training for unemployed people depends on the rates 
determined by the legislation and consists of six different components. The unit costs for 
vocational training of unemployed people were set using the following formula:  

Unit cost = MP + MS + KI + AI + SV + NI 

MP – average cost of vocational training services per participant; 

MS – average cost of training scholarship per participant; 

KI – average cost of the return journey to the place of vocational training, per participant; 

AI – average cost of accommodation per participant; 

SV – average cost of compulsory health verification and vaccination against contagious 
diseases per participant; 

NI – indirect cost per participant. 

All costs reflect a single participant.  

Four SSUCs were set for vocational training of unemployed people (per participant).  

Long-term formal 
training (184+ days)

Medium-term 
formal training (97-
183 days)

Short-term formal 
training (up to 96
days)

Non-formal training

EUR 4,231.40

EUR 3,054.75 

EUR 1,044.69 

EUR 1,348.94

MP = 1,704.26

MP = 1,384.58

MS = 2,183.81

MS = 1,452.83

KI = 254.83

KI = 158.78

AI = 44.79

SV = 1.81

NI = 41.90

AI = 26.50

SV = 1.81

NI = 30.25

MP = 588.14

MS = 374.63

KI = 66.04

AI = 3.73

SV = 1.81

NI = 10.34

MP = 902.25

MS =365.49

KI = 64.07

AI = 1.96

SV = 1.81

NI = 13.36

Measuring the ‘result’ 

The PES was responsible for the development and implementation of the training. It 
collected and retained the information and documents required to determine that the 
criteria for successful participation and completion of training had been fulfilled. These 
documents were provided to the ESF agency responsible for verifying the expenditure 
declared to the Commission.  

Data/information demonstrating achievement of results: 

1.  Unemployed people database: PES verifies that all participants in the projects 

financed are unemployed, i.e., only people registered on its database of 
unemployed people are included in training activities. The database contains data 
on every participant, including personal data, fulfilment of the requirements for the 

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target group, professional training data, tripartite/bipartite agreement conditions 
and their fulfilment, and participant status in labour market six months after 
professional training. These data are stored by the PES and provided to the ESF 
Agency for administrative verification.  

2.   Certificate: This is the main document that proves successful completion of the 
training. Participants who complete their training receive a certificate of acquired 
qualification (formal training) or a certificate of competence (non-formal training).  

3.  Agreement: The tripartite agreement between the unemployed participant, 

employer and PES, or the bipartite agreement between the unemployed participant 
and territorial labour exchange, sets conditions for individual vocational training: 

a)  - Type of training, actual training programme; 
b)  - Number of training hours according to curricula; 
c)  - Qualification or competence to be acquired; 
d)  - Preconditions of the job agreement (in some bipartite/tripartite agreements). 

Unemployed participants choose the kind of agreement to sign, tripartite or bipartite. The 
conditions under which the agreement is concluded are regulated by national legislation 
(Lithuanian Employment Act). A tripartite contract is concluded between the PES, the 
employer who will employ the unemployed or occupied person or transfer the occupied 
person to a higher position, and the unemployed person, who will be employed in a vacant 
position. Where unemployed people undertake study in formal vocational training 
programmes within in-demand professions (as established by labour market forecasts 
carried out by the PES), a bilateral agreement is concluded between the PES and the 
unemployed person (Article 37 of the Lithuanian Employment Act). 

4.  Vocational training coupon: This is an agreement between the local labour 

exchange office, the unemployed person and a training services provider, which 
determines: 

a)  - Type of training (formal or non-formal), actual training programme; 
b)  - Training institution; 
c)  - Training start and end dates; 
d)  - Number of training hours according to curricula; 
e)  - Training cost. 

Recovery of training expenditure by the PES. Expenditure may be declared to the 
Commission as soon as the certificate is issued. Training for which the PES, by law, will 
later recover expenditure from the participants or from the organisations responsible for 
vocational training, shall be withdrawn from the next claim for reimbursement of 
expenditure by the European Commission. 

Implementation: issues, risks, solutions 

Issue: If one unit cost (amount) was set, it could be too high for some and too low for 
others.  

Solution. Data were grouped by duration and form of training and different unit costs 
were set. 

Risk 1: Setting average values for vocational training could create a background for 
project beneficiaries to reduce the real costs in order to benefit from the bigger unit 
cost.  

Solutions: 

  PES and its local labour exchange offices compile a list of in-demand professions 

facing a labour shortage;  

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  Unemployed participants choose the training that suits them – the PES has only an 

advisory function; 

  PES or unemployed person must find an employer and agree that after the 

vocational training, the unemployed person will be employed;  

  Non-formal vocational training is provided by professional training providers that 
meet the requirements in the Law of Adult Education and Continuing Education 
(Article 2, part 4) and who are registered in the Education and Science Register. 
Formal vocational training is provided by professional training providers with a 
formal professional training licence. 

 

In accordance with the Law of Employment Support, the PES sets out specific 
requirements and criteria for non-formal vocational training programmes and 
providers. The PES coordinates the monitoring system for non-formal professional 
training quality, while ten local labour exchange offices are responsible for 
monitoring and ensuring the quality of non-formal professional training;  

  Local labour exchange offices carry out spot-checks of professional training 
providers to assess the quality of training provided to unemployed people; 

  PES surveys participants who have completed their professional training on their 

overall satisfaction and quality of the training.  

Risk 2: Paying for success might induce creaming.  

Solutions: 

  PES is obliged to provide vocational training for all unemployed people; 

 

Individual occupational plans are compiled for each participant, with all requests for 
vocational training required to be considered by the PES;  

- The priority is to integrate unemployed people experiencing particular difficulties into the 
labour market, i.e., long-term unemployed people (unemployed people under 25 years of 
age who have been unemployed for more than six months; unemployed people over 25 
years of age who have been unemployed for 12+ months), unemployed people over 54 
years of age, disabled people who can work, unqualified unemployed people. These 
priorities are set in national documents.  

Risk 3: Setting three SSUCs for formal training risks inflexibility if the duration or 
unit cost value changes. For example, if a concrete duration is included in the 
agreement, but has to extend to accommodate participant illness, there is a risk of over-
compensating unit costs. There are no examples of vocational training that was shorter 
than agreed in the contract or defined in the training coupon. 

Solutions: The duration of the training is set in the vocational training coupon (start and 
end date, number of training hours according to the curriculum). If an actual end date (in 
the list of unemployed participants) is later than is set in the vocational training coupon 
(i.e., the duration of the training was longer), the Intermediate Body requires an 
explanation from the PES and recovers the amounts corresponding to the duration set in 
the vocational training coupon.  

Risk 4: Unemployed people can access training as soon as they become 
unemployed, risking employers making employees redundant so that they can be 
retrained and then re-hired with higher skills.  

Solutions: 

  The target group is all unemployed people registered with the PES. However, 
priority is given to unemployed people struggling to integrate into the labour 
market: long-term unemployed (unemployed people under 25 years of age who 

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have been unemployed for more than six months; unemployed people over 25 
years of age who have been unemployed for 12+ months), unemployed people 
over 54 years of age, disabled people who can work, and unqualified unemployed 
people. These priorities are set out in national documents.  

  Local labour exchange offices should monitor their labour market, consider the 
priorities in each municipality is set, and take into account local labour market 
needs when organising vocational training for unemployed people. When analysing 
applicants, local labour exchange officers examine the labour demand in the 
territory (vacancy spread, employers’ expectations, etc.). Individual occupational 
plans are developed for each participant and revised according to labour demand. 

Partnership / relationships with stakeholders 

The methodology was introduced to the Audit Authority (AA), in line with the European 
Commission recommendation, and no comments were received. It was also discussed 
with the beneficiary. 

Conclusions: lessons learned and recommendations  

The project beneficiary experienced a lack of funds, as some measures were regulated by 
law and the increase in the amount in the legislation was higher than the price change in 
the market, meaning that the SSUCs were too low in some cases. 

A renewed methodology will be used in the 2021–2027 ESF+ programming period. 

Contacts 

For more information about this result-based approach, please contact: 

European Social Fund Agency 

Dr. Alina Kvietkauskienė, Chief expert 

E-mail: alina.kvietkauskiene@esf.lt    

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6  Malta – Wage subsidies for the disadvantaged  

Introduction  

The  results-based  approach  (RBA)  practice  was  implemented  under  the  Operational 
Programme  II,  ‘Investing  in  human  capital  to  create  more  opportunities and  promote  the 
wellbeing  of  society’.  It  fell  under  Priority  Axis  1,  Investing  in  the  employability  and 
adaptability of human capital. 

The  Access  to  Employment  (A2E)  scheme  provides  employment  aid  to  organisations  in 
Malta  and  Gozo  to  promote  the  recruitment  of  particularly  challenging  jobseekers  and 
inactive people. 

This  State  aid  scheme  was  launched  in  2015  and  is  still  ongoing.  It  is  in  line  with 
Commission Regulation (EC) 651/2014 of 17 June 2014, declaring certain categories of aid 
compatible with the internal market in application of Articles 107 and 108 of the Treaty. 

Beneficiaries of the A2E scheme can be any type of partnership, individual self-employed 
people,  family  businesses,  companies,  non-governmental  organisations  (NGOs),  social 
partners, associations, cooperatives, and voluntary organisations. 

A2E target groups include the following target groups: 

Target 
group 

Target group description 

Duration of assistance 

DISADVANTAGED PERSONS 

1 

2 

3 

4 

5 

Any person aged 24 and over who has been 
unemployed/inactive for the previous six months 

52 weeks 

Any unemployed person aged 15-24 who previously 
participated and completed the Youth Guarantee/Work 
Exposure/Traineeship scheme and is recruited for the 
first-time, following completion of that initiative  

52 weeks 

Any person living as a single adult, with one or more 
dependants, and not in full-time employment 

52 weeks 

Any person aged 24 and over who has not attained an 
upper secondary educational or vocational qualification 
(ISCED 3), who does not have a job 

52 weeks 

Any person older than 50 years who does not have a 
job 

52 weeks 

SEVERELY DISADVANTAGED PERSONS 

6 

7 

Any person unemployed/inactive for the previous 12 
months during which they have not benefitted from a 
traineeship with the Undertaking, and who belongs to 
one of the categories (3) to (5) 

Any person aged 24 and over who has been 
unemployed/inactive for the previous 24 months, 
during which they have not benefitted from a 
traineeship with the Undertaking 

104 weeks 

104 weeks 

PERSONS WITH DISABILITIES 

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8 

Any person who is a registered disabled person under 
national law  

156 weeks 

In addition to these target groups, calls for applications may add any other target groups 
that fall within the parameters allowed by the General Block Exemption Regulation (GBER), 
and any subsequent updates, in line with the respective articles under Section 6 GBER, Aid 
for disadvantaged workers and workers with disabilities, and as approved by the Managing 
Authority (MA) through the Covenant and published by the Intermediate Body (IB), Malta’s 
Public Employment Service (PES), Jobsplus. 

Rationale and specific objectives 

Given the types of target groups for the scheme, the rationale of the RBA is to ensure that 
extra efforts are made to provide the most disadvantaged with opportunities for employment 
and to enhance their employability after termination of the ESF grant.  

This scheme’s goal is to facilitate the integration of jobseekers and inactive people in the 
labour market by: 

  Enhancing opportunities to access the labour market and providing work experience 
to those furthest away from gainful occupation, through the wage subsidy offered; 

  Bridging the gap between labour market supply and demand; 

 

Increasing  social  cohesion  by  providing  employment  opportunities  to  the  most 
disadvantaged. 

Its ultimate aim is not only to reduce unemployment, but to retain disadvantaged people in 
employment by making them more employable through the work experience gained. 

Defining the ‘result’ 

A2E scheme results reflect the retention of disadvantaged people in employment so as to 
give them the work experience necessary to make them more employable. A mandatory 
retention period following the subsidy has been established to secure  the employment of 
participants. 

Duration of subsidy 

Aid intensity 

Retention period 

52 weeks 

104 weeks 

156 weeks 

Approx. 50% 

Approx. 50% 

Approx. 75% 

4 months 

8 months 

12 months 

This mandatory retention period does not stem from national law, which references only the 
initial probation period for every hiring of new employee. Where the retention period is not 
respected,  the  IB  retains  the  right  to  reimburse  the  Undertaking  only  for  the  weeks 
completed in full on the A2E scheme. 

In case of premature termination:  

 

 

If the employee terminates their employment, the employer is only refunded for the 
full weeks carried out by the employee under the A2E scheme; 

If  the  employment  is  terminated  during  the  probation  period,  the  employer  is  only 
refunded for the full weeks carried out by the employee under the A2E scheme; 

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 

 

If  the  employer  terminates  the  employment  for  a  legally  valid  reason  (e.g.,  the 
employee fails to turn up for work), the employer is only refunded for the full weeks 
carried out by the employee under the A2E scheme; 

If the employer terminates the employment without legal validity, or during the grant 
retention period, a simple pro-rata recovery of the grant is determined, based on the 
remaining applicable retention period. 

Specific case scenarios can be found under point 10 – Premature Termination Cases here: 
https://jobsplus.gov.mt/a2e/fileprovider.aspx?fileId=20515  

Calculation method  

Simplified Cost Options (SCOs) were established for the operation in question.  

The SCO is process-based, but one of the conditions for reimbursement is results-based, 
i.e., the ‘retention in employment’ post-grant period. 

The details of the SCO standard scale of unit cost (SSUC)10 are listed below: 

Indicator triggering the 
payment:  

number of persons supported 

Unit of measurement:  

weeks in employmentCost covered: wage (subsidy) 

Cost covered: 

wage (subsidy) 

Calculation method:  

Formula 

fair, equitable and verifiable calculation method based on 
statistical data, other objective information or an expert 
judgement, in line with Article 67(5)(a)(i) of Regulation (EU) 
1303/2013 

  SUM(A + B + C + D = E)/52 = [F] 
 
 

[F] * 50% = G1 
[F] * 75% = G2 

The  SCO  is  based  on  the  national  minimum  wage,  including  mandatory  government 
bonuses and national insurance contributions. The IB pays an applicant the wages of the 
employee for the weeks during which the employee was in employment (process-based). 
However, the mandatory retention period obliging the employer to retain the employee in 
employment for a specific time period after the ESF grant is terminated makes the SCO 
results-based. 

Rate of pay for trainees that are 18+ 
years of age (2020): 

Per annum 

[A] Basic wage – EUR 179.33 x 52 weeks  

EUR 9,325.16 

[B] Statutory bonus payable June and 
December – EUR 135.10 x 2  

EUR 270.20 

10 SSUC is a type of SCO where all or part of the eligible costs of an operation are calculated on the 
basis  of  quantified  activities,  input,  outputs  or  results  multiplied  by  standard  scales  of  unit  costs 
established in advance (European Commission - Guidance on Simplified Cost Options (SCOs) and 
Simplified Cost Options – a practitioners’ manual). 

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[C] Weekly allowance bonus payable March 
and September – EUR 121.16 x 2  

EUR 242.32 

[D] Employer’s share of national insurance – 
EUR 17.93 x 52 Mondays  

EUR 932.36 

[E] Total gross pay plus national insurance per 
annum  

EUR 10,770.04 

[F] Weekly wage – EUR 10,770.04/52 weeks  

EUR 207.12 

[G1] 50% - EUR 103.56 per week rounded up to EUR 104 for simplification purposes 

[G2] 75% - EUR 155.34 per week rounded down to EUR 155 for simplification purposes 

Malta  retains  the  option  to  adjust  these  rates  based  on  adjustments  suggested  by  the 
government  in  line  with  cost-of-living  adjustments  (COLA).  Consequently,  the  amount 
subsidised may be increased. 

These adjustments are based on Subsidiary Legislation 452.71 – National Minimum Wage 
National Standard Order, which is updated yearly based on any increase in COLA specified 
by the government (Annex Ia). 

Any adjustments to the statutory bonuses and social security contributions (under Chapter 
452 of the Employment and Industrial Relations Act) are specified on: 

  https://dier.gov.mt/en/Employment-Conditions/Wages/Pages/Bonus-and-Weekly-

Allowances.aspx; 

  https://cfr.gov.mt/en/rates/Pages/SSC1/SSC1-2020.aspx 

is  also 

taken 

into 

consideration if necessary. 

Interim payments are allowed, especially for grants with a long implementation period. 

Measuring the ‘result’ 

The  IB  is  responsible  for  the  quality,  collection  and  storage  of  data  on  achievements. 
Through  its  database,  the  IB  (PES)  verifies  that  the  participant  was  employed  or  that 
employment is still ongoing for the grant and retention period. As the Maltese PES, the IB 
collects and stores all employment records for all people working in the Maltese Islands. 

Assurance  approaches  to  verify  that  the  employment  is  legal  include  checks  on  tax  and 
national insurance contributions. Given that the subsidy is in line with the national minimum 
wage, no tax is foreseen. For national insurance contributions, the IB asks for a declaration 
from the Commissioner for Revenue stating that national insurance has been paid for the 
employee.  

At the application stage, the IB checks compliance with State Aid Rules as set out in Articles 
32 and 33 of the GBER. 

The  MA11  conducts  its  own  management  spot  checks  prior  to  recommending  the 
expenditure for certification to the Certifying Authority. Such checks include eligibility and 
the  payments  process  through  the  MA’s  Management  Information  System,  as  well  as 
verification of the retention period.  

11 Planning and Priorities Coordination Division within the Ministry responsible for European Union 
(EU) funds. 

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Both the IB and the MA carry out spot checks to ensure that the employment is in fact taking 
place. 

The retention period is checked through the IB database to verify that the employee was 
retained in employment with the applicant Undertaking during this period. 

Implementation: issues, risks, solutions 

In order to mitigate against potential abuse, the following rules were established: 

  Shareholders and directors of the Undertaking are not eligible to benefit from this 

scheme if they take up employment with the same Undertaking; 

  New participating recruits are eligible as long as the applicant Undertaking is different 

from any employer, they had in the previous 12 months; 

  A participant can only apply once under the A2E Scheme with the same Undertaking; 

  Apprenticeship: 

-  Apprentices participating in subsidised apprenticeship schemes may participate 
in  the  Access  to  Employment  Scheme  with  an  Undertaking  other  than  the 
Undertaking with which they apprenticed;  

-  Apprentices  remaining unemployed  for  a  period  of  12  months  after  the  end  of 
their  apprenticeship  contract  will  become  eligible  to  participate  with  the  same 
Undertaking to which they were apprenticed;  

-  People  who  are  registered  as  disabled  are  recognised  as  ‘workers  with 
disabilities’  under  national  law  and  participating  in  subsidised  apprenticeship 
schemes may participate in the A2E Programme with the same Undertaking to 
which they were apprenticed;  

  Upon premature termination of the grant agreement, both the Undertaking and the 
participant  must  fill  in  the  A2E  scheme  justification  forms.  The  Undertaking  is 
refunded only for the full weeks for which the participant was employed under the 
A2E scheme. 

  The  mandatory  retention  period  following  the  subsidy  period  was  established  to 

secure the employment of participants under this scheme. 

Partnership / relationships with stakeholders 

In setting up this scheme and implementing updates, the MA liaises continuously with the 
IB, which in turn collects feedback from the final beneficiaries. 

In 2016, to ensure legal assurance for the SCO scheme, the MA applied for a Delegated 
Act  under  Article  14(1)  of  the  ESF  Regulation.  The  SCO  scheme  was  assessed  by  the 
Commission services prior to its adoption. The MA also invited the Audit Authority (AA) to 
assess proposed updates to the SCO scheme.  

Conclusions: lessons learned and recommendations  

Pros: 

  A standard rate removes the need for complicated salary calculations and reduces 

the administrative burden for all stakeholders;  

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  Less documentation is required to verify payments (payslips, financial statements); 

  More focus is given to physical checks and ensuring that the scheme reaches the 

intended target groups; 

  Standard rates make it simpler for micro and small businesses to apply for and use 

such schemes;  

  Lower error rate; 

  Mandatory retention period ensures that the employer is accustomed to paying the 
new employee out of their own funds after the grant expires, which contributes to job 
retention beyond the aid given by EU funds; 

  New employees benefit from the retention period, which extends their experience 
and enhances their employability. It also gives them a better chance of retaining their 
current employment long-term. 

Cons: 

  Employers  typically  pay  their  new  employees  the  minimum  wage,  as  the  SSUCs 

were calculated on the national minimum wage. 

Lessons: 

  The basis for the SSCUs should be amended to better reflect changes in the labour 

market; 

  SCOs  made  the  scheme  more  attractive  to  employers,  including  micro  and  small 

entities; 

  Reimbursement system makes it easier for employers to apply without the additional 

and costly help of third-party expertise. 

Whether or not this practice should be used under ESF+: 

The A2E scheme was a huge success and is expected to be continued during the 2021-
2027 programming period. The SSUCs cover the entire eligible cost of the grant, simplifying 
the budget for the whole operation. On examining the retention period, the MA found that 
many  employees  within  the  scheme  were  retained  in  employment,  boosting  their 
employability through the work experience gained. 

There  were  more  positives  than  negatives  in  the  application  of  the  SSUCs,  giving  more 
added value to the overall system. 

Contacts 

For more information about this result-based approach, please contact: 

Office of the Prime Minister, Planning and Priorities Coordination Division 

Mr Jonathan Vassallo, Director General (Head – MA) 

E-mail: jonathan.vassallo@gov.mt   

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7  Portugal – Qualification Centres (Centros 

Qualifica) 

Introduction  

The  results-based  approach  (RBA)  practice  was  launched  in  2015  and  remains  ongoing 
under several ESF Operational Programmes:   

  Human Capital Operational Programme (PO CH);  

  Regional Operational Programme Lisboa;  

  Regional Operational Programme Algarve.  

Investment Priority (10iii): Improving equal access to lifelong learning for all age groups in 
formal,  non-formal,  and  informal  settings;  updating  workers’  knowledge,  skills  and 
competencies; promotion of flexible learning paths through guidance, professional training, 
and validation of acquired skills. 

Type of ESF operations: Qualification Centres (Centros Qualifica) (previously ‘CQEP’) are 
specialist adult education centres that aim to improve the employability of individuals, as 
well  as  the  qualification  levels  of  the  population  as  a  whole.  The  Centres’  fundamental 
premise is the value of learning acquired by adults throughout their lives and the possibility 
of  increasing  and  developing  skills  through  qualified  training.  Qualification  Centres  can 
provide the following services:  

 

Information,  guidance,  and 
educational/professional qualification; 

referral,  with  a 

view 

to  obtaining  an 

  Recognition,  validation  and  certification  of  skills  (RVCC)  acquired  throughout  life, 
through formal, informal, and non-formal channels, in education, professions, or dual 
certification, and in training areas linked to the service sector. 

Beneficiaries:  entities  promoting  Qualification  Centres,  as  established  in  national 
legislation. They have different legal natures and statutes, and are both public and private, 
including associations and cooperatives12. 

Target group: adults aged 18+ and seeking a qualification (i.e. who wish to continue their 
qualification path, change professional area, or improve their skills). 

Exceptionally,  young  people  between  15  and  17  years  of  age,  who  are  not  attending 
education or vocational training, and are not integrated into the labour market. 

Eligible costs: all  

Rationale and specific objectives 

The  model  adopted  for  Qualification  Centres  adjusts  the  amounts  and  assumptions  to 
reflect national policy and its objectives, namely to strengthen the activity of the Centres 
and their network. The support granted must increase guidance and referral services, with 

12 Qualification Centres can be created by public or private entities (promoting entities), such as 
schools, professional training centres managed directly or through the Public Employment Services 
(PES) network, companies and associations, or other entities with significant territorial or sectoral 
reach and technical capacity. 

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a focus on providing information on professional, educational, or dual certification offers, 
and promoting a realistic choice that acknowledges the diversity of routes and meets the 
needs of individuals and the labour market, while also ensuring the development of RVCC. 

Although this RBA practice implies the application of a 15% flat rate, it allows the definition 
of indicative proportionality between the human resources involved and the level of activity 
to be financed. This guarantees the results to be contracted and establishes the minimum 
and maximum limits of funding.  

The  co-financing  of  operations  depends  on  the  activity  carried  out  by  each  Qualification 
Centre and is adjusted according to the performance and results indicators. The level of co-
financing is determined by the level of achievement of the result expected.  

The reduction in financing or the creation of an efficiency reserve is calculated according to 
the level of compliance with outputs and result indicators.  

The model was improved, as the previous model set the same average cost per entrant, 
irrespective of level. In the financing model for Qualification Centres, the average cost is 
higher in level 3 (lower level of activity) than in levels 2 and 1. Effectively, it estimates that 
economies of scale dictate that the unit cost per trainee will decrease in line with increases 
in the centre's activity, in the logic of results, justifying a higher cost for Centres at the level 
with the least activity. Generally, Centres with lower numbers of subscribers are based in 
low-density territories, with a lower population density and territorial dispersion of potential 
candidates and potential partners. 

Although the scheme appears complex, the IT system used in its implementation allows for 
simplification for stakeholders. 

Defining the ‘result’ 

This  methodology  combines  output  and  results  indicators.  Beneficiaries  propose  the 
number of candidates they intend to involve in the Qualification Centre, which places them 
in one of the three possible levels (see Table I below). The level has a direct consequence 
for outputs and results commitments in the context of ESF funding. 

Output indicators: 

  Number of candidates enrolled in a Qualification Centre - of the total enrolled, 90% 
should be adults and 10% young people, under the terms defined in national law.  

Results indicators: 

  Percentage of nominated candidates should be at least 90% of the total enrolled, of 

which 40% will take a training route and 60% directed towards RVCC; 

  Percentage of adults completing the RVCC process should be at least 90% of adults 

in the process. 

Calculation method  

The  methodology  is  based  on  the  application  of  a  flat  rate  of  15%,  calculated  on  direct 
eligible costs of human resources (proven and paid according to the real cost scheme) to 
finance indirect costs. 

Personnel  costs  are  those  arising  from  contracts  of  employment  or  service  contracts  by 
external (clearly identifiable) personnel, including the corresponding contributory benefits 
incurred. 

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technician, 

For  co-financing,  Qualification  Centres’  eligible  human  resources  are  RVCC  technicians 
(guidance 
and 
teachers/trainers/coordinators13  authorised  and  enrolled 
Information  and 
Management System of the Educational and Training Offer (SIGO) platform, with evidence 
of their direct link to the activity financed, provided they do not exceed the maximum amount 
per step and commit to the required goals. 

validation 
in 

recognition 

of 
the 

skills) 

and 

Calculation of the maximum eligible amount is based on the results agreed and is based on 
three factors: 

  Direct  costs  of  human  resources,  based  on  real  costs  evidenced  in  supporting 

documents (salary receipts and timesheet); 

 

Indirect operation costs: flat rate of 15% of eligible direct personnel costs; 

  Output and results indicators. 

The total amount to be financed is determined from the proportionality of the commitment 
assumed by the beneficiary applicant and the results obtained in the relevant activity level.  

Table  I  sets  out  the  maximum  funding  amounts  for  each  12-month  period.  These  are 
adjusted in line with the targets proposed by the beneficiary applicant and the duration of 
the operation. 

 

Increase: if referrals outside the entity promoting the Qualification Centre are at least 
20% of those referred to qualification offers that are not the RVCC process, the co-
financing of human resources costs can be increased by 0.2 FTE, reflecting the need 
for greater allocation and effort.  

13 Constitution and competences of Qualification Centres’ teams are established in national law. 

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Measuring the ‘result’ 

Each request for reimbursement must be accompanied by evidence of the number of people 
enrolled, the number of referrals, the number of candidates in the RVCC, and the number 
of certificates issued. 

Evidence 

SIGO is the tool used to register the activity of Qualification Centres. It is used to manage 
the candidates enrolled, their orientation and referral, and the development of RVCC, from 
the beginning through to certification (total or partial). 

Verification device 

The quality of the information registered by Qualification Centres in respect of the different 
stages is crucial for a number of stakeholders:  

  Qualification  Centres  –  provides  them  with  information  on  candidates’  individual 

education and training paths; 

 

Intermediate Body (IB) (National Agency for Qualification and Vocational Education, 
ANQEP) – supports monitoring and evaluation of Qualification Centres’ activity;  

  Managing  Authority  (PO  CH),  Regional  Operational  Programme  Lisboa,  Regional 
Operational  Programme  Algarve)  –  promotes  on-the-spot  verification  actions,  in 
coordination  with  ANQEP  as  the  IB,  ensuring  that  the  operations  comply  with  the 
implementing regulations; 

  Audit and Control - at national level, through the General Inspectorate of Finance, 
as  the  sole  audit  authority  of  the  Cohesion  and  Development  Agency,  and,  at 
European  level,  through  the  European  Commission  and  the  European  Court  of 
Auditors.  

Implementation: issues, risks, solutions 

Rules were introduced to adjust funding to an RBA, which takes place automatically in the 
case of lower execution: 

  For  each  percentage  point  (p.p.)  of  negative  deviation  from  the  contracted 
performance and result percentage indicators, there is a reduction of 0.5 p.p. on the 
total eligible expense, up to a maximum limit of 10% of that expense; 

  That penalty does not apply when the output and results reach 85% of contracted 

performance, or 75% in the case of operations in low-density territories; 

 

If  the  execution  is  less  than  50%  of  the  arithmetic  average  of  the  contracted 
performance  and  results  indicators,  the  operation  will  be  revoked  and  the 
Qualification Centre will not be financed again. 

Partnership / relationships with stakeholders 

The national Audit Authority (AA) was engaged in an informal ex ante consultation on the 
development of the Simplified Cost Option (SCO), although the SCO scheme is entirely the 
responsibility of the MA. 

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Conclusions: lessons learned and recommendations  

The MA and IB (ANQEP) consider this scheme good practice and they intend to maintain 
the  current  methodology  for  the  period  2021-2027  (with  possible  enhancement  of 
qualifications). 

This  model  does  not  impose  conditions  in  respect  of  numbers  of  people  to  be  hired  or 
amounts of remuneration, but only sets out an indicative proportionality between the number 
of human resources and level of activity to guarantee the contracted results and establish 
the minimum and maximum funding limits. All stakeholders are aware of the results to be 
achieved. 

Contacts 

For more information about this result-based approach, please contact: 

Agência para o Desenvolvimento e Coesão (AD&C) 

Patricia Borges 

E-mail: Patricia.Borges@adcoesao.pt 

Lília Melo 

E-mail: Lilia.Melo@adcoesao.pt 

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8  Slovakia – European Computer Driving Licence 

(ECDL) certification 

Introduction  

The results-based approach (RBA) and the related methodology of Simplified Cost Options 
(SCO) were developed by the Intermediate Body (IB) of the Operational Programme Human 
Resources (2014-2020), i.e. the Ministry of Education, Science, Research and Sport of the 
Slovak Republic. The case report was compiled by the Managing Authority (MA) (Ministry 
of Labour, Social Affairs and Family of the Slovak Republic, in cooperation with the IB. 

Operational Programme: Human Resources (2014-2020, Slovakia). 

Thematic Objective: #10 - Investing in education, training and vocational training for skills 
and lifelong learning. 

Priority  Axis  1:  Education  (implemented  by  the  IB,  i.e.  Ministry  of  Education,  Science, 
Research and Sport of the Slovak Republic). 

Type  of  operation:  development  and  implementation  of  educational  programmes, 
including 
IT  skills). 
Information  and  Communications  Technology  skills  (ICT,  or 
Beneficiaries could extend their educational programmes with IT training to meet the needs 
of the labour market. 

The aim of the operation (IT skills-related areas only) was to increase the general computer 
skills  of  specific  population  groups  through  successful  completion  of  the  European 
Computer Driving Licence (ECDL). 

About the ECDL: 

The European Certification  of  Digital Literacy  - better known  as  the  European Computer 
Driving Licence - is a computer literacy certification programme. The knowledge and skills 
acquired are examined through tests designed in line with the global methodology of  the 
International Certification of Digital Literacy (ICDL). An ECDL certificate is issued where the 
candidate meets the required level of knowledge and skills.  The areas of knowledge are 
divided into thematic units or modules (standardised parts with separate tests).  

The  ECDL  certificate  is  internationally  recognised  as  demonstrating  a  certain  level 
(standard) of computer knowledge and skills.  

Beneficiaries  are  public  institutions  providing  elementary,  mid-level  or  higher  education 
(universities  and  campuses,  high  schools,  colleges,  etc.)  and  any  institution  providing 
lifelong education (public or non-public, including non-governmental organisations (NGOs) 
or private companies). 

Target groups: 

  1.1.1 – students at elementary or intermediate schools; 

  1.3.1 - university students; 

  1.4.1 - employees, self-employed people, unemployed people (in-house training for 

own employees excluded) 

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Rationale and specific objectives 

The  RBA  was  considered  because  it  is  a  very  simple  and  specific  form  of  evidence 
(internationally recognised certificate), making it easy to declare and verify. 

The  RBA  for  ECDL  already  existed  on  the  market,  as  the  ECDL  certification  was 
standardised  for  individuals  (standardised  testing  modules  with  fixed  costs  per  person). 
RBA allowed for much simpler financing, simplification of costs (RBA was combined with 
an SCO) and a reduction in project preparation by beneficiaries. 

Additional RBA-supporting circumstances: 

The  result  (achieved  education)  is  long-term  in  nature.  Once  the  expected  level  of 
knowledge  is  achieved,  certification  lasts  for  four  years.  This  stable  result  is  attractive 
compared  to  other  activities  (e.g.  in  operations  supporting  employment,  the  employment 
could be short, with no guarantee of a longer contract). 

The international recognition of ECDL standards provides sufficient quality assurance of the 
result. If a certificate is issued, the MA/IB is assured that the individual achieved the required 
skills.  ECDL  certification  is  supervised  by  the  national  operator  (Slovak  Society  for 
Informatics), with exams taken according to strict standards. 

The  national  operator  guarantees  the  following  dimensions  of  ECDL:  standardised, 
objective,  based  on  measurable  indicators,  independent,  factual,  flexible  and  generally 
accepted by the main employer associations.  

Defining the ‘result’ 

The result is defined as passing the ECDL exam, with the ECDL certificate constituting proof 
of that result.   

No milestone was established. The RBA was combined with input-based expenditure within 
the same operation. The amount reimbursed for the result covers the cost of registration, 
testing and issuing (printing) the certificate, i.e. only the certification process. The cost of 
the training itself was not part of the RBA. Any cost related to the training was financed on 
the basis of lecturers’ salaries and the rental of training rooms or equipment (input-based 
financing). 

Calculation method  

The process of ECDL certification includes several components: 

  Cost of registration and obtaining ECDL skills card; 

  Cost of taking the test;  

  Cost of issuing the certificate. 

The cost of the three components  was calculated per person (RBA). The price of ECDL 
certification does not include the training itself. Unsuccessful participants are not eligible for 
reimbursement from the project budget. The RBA is reflected in that only issued certificates 
are eligible for funding, i.e. only successful participants are supported. 

The non-public institution, Slovak Society for Informatics, is the sole national operator for 
the ECDL. It is responsible for quality and standards control, authorisation of testing centres, 
localisation of the modules, and issuing certificates.  

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The cost of registration and certification was based on the national operator’s universal price 
list 14. The cost of the testing was calculated as the average price, based on market research 
– price lists of companies licensed by the national operator to provide ECDL testing (see 
details in Annex II). 

The  basic  condition  for  grant  applications  was  published  in  the  open  calls,  requiring  the 
beneficiary to support a pre-defined number of people to obtain ECDL certification.   

Beneficiaries specified the targeted number of successful participants (i.e. target number of 
certificates issued) in the project proposals, according to their capacities and operational 
plan.  For  successful  grant  applications,  that  target  number  became  a  condition  of 
reimbursement, without which financial corrections would be applied by the MA/IB. 

Risk of failure when determining the amount 

No risk was identified according to the proper calculation of grant level. The grant level was 
equivalent to the sum of the costs for every proposed successful exam. 

SCO 

Under Article 14(1) of the ESF Regulation, an SCO was applied. The highly standardised 
nature of the ECDL certification allowed for straightforward identification of results-based 
unit costs (per person). As this highly standardised form of ECDL was RBA-oriented, the 
SCO was automatically developed in combination with RBA.  

Condition for reimbursement of unit cost: successful passing the exam per person. SCO 
covered the same costs as those outlined in the RBA calculation above. 

Measuring the ‘result’ 

The result was defined as passing the ECDL exam per person. The ECDL certificate issued 
constituted proof of that result, i.e. evidence that the person had achieved the required level 
of computer literacy skills. The result increases the competences and abilities of the target 
groups, as well as computer literacy among society as a whole, at programme level. For 
those already in employment, it improved their position in the labour market. Achieving the 
ECDL also strengthened the employability of unemployed people. For students, it supported 
better career options.   

The result was measured in successful project participants. Eligible expenditure (unit costs) 
was verified by the ECDL skill level reached (as proved by the ECDL certificate submitted). 

Payment  from  the  MA/IB  to  the  beneficiary  was  triggered  by  the  submission  of  a 
photocopy/scan  of  the  ECDL  certificates  of  the  participants.  The  beneficiary  requesting 
payment  submitted  a  list  of  participants  who  had  successfully  completed  ECDL  exams, 
together with a scan of the issued and eligible certificates. 

Other conditions of eligibility had common characteristics:  

  Time period of eligibility was limited to the duration of the operation;  

  Duplication was not allowed - only two certificates were eligible per person, one for 
Basic/Standard  modules  and  one  for  Advanced  modules  (taking  into  account  the 
certificates’ four-year validity). 

14 Price list publicly available at: https://www.ecdl.sk/kolko-zaplatite  

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The scans or copies of certificates submitted with payment requests did not represent the 
real evidence of eligibility. The Slovak Society for Informatics was contracted to verify the 
authenticity and validity of the scanned documents for the IB (original certificate always kept 
by the participant), as the national operator manages the evidence of all test results and 
certificates issued. 

The  scanned  supporting  document  could  be  easily  and  sufficiently  verified  before  the 
reimbursement of payment request. In addition, possible duplicates could be identified (e.g. 
if a participant took the same test repeatedly in the previous four years). 

The IB maintained its own electronic register of certificates, allowing for a quick check of 
possible duplication within the operations supported. 

Implementation: issues, risks, solutions 

Issues: 

A scan or copy of the certificate was deemed insufficient proof because it could be easily 
misused.  The  original  certificate  remained  with  the  certified  person  (e.g.  for  job  seeking, 
etc.). This issue was solved in cooperation with the ECDL operator. The Slovak Society for 
Informatics was contracted to verify the authenticity and validity of the scanned documents 
for the IB. That contribution was catered for through the ESF (technical assistance to MA/IB, 
outside the regular project budget). The verification process increased the administrative 
burden slightly for the MA/IB, but not for the beneficiary.  

Risks:  

An individual/attendee (project participant) could apply for the same type of certificate more 
than  once  (i.e.  potential  double  funding).  Eligible  expenditure  for  the  project  covered  no 
more  than  one  certificate  for  Base/Standard  modules  and  one  certificate  for  Advanced 
modules, per participant. This risk was eliminated by verification by the Slovak Society for 
Informatics. 

At the level of beneficiaries, there was a risk of financial loss in reimbursement of the grant 
copy of the number of tests passed if the testing was unsuccessful, as the fee for registration 
and testing was paid in advance. Participants were registered and tested free of charge, as 
those expenditures were covered by the beneficiary. In the case of an unsuccessful exam, 
the beneficiary likely passed on their loss on participants, who may have been reluctant to 
participate in light of such risk. No risk mitigation was applied, as the risk was independent 
of funding. 

The IB/MA did not identify any other RBA-related risks, as the model significantly reduced 
risk. 

Partnership / relationships with stakeholders 

As the RBA was part of the SCO, the Audit Authority (AA) undertook ex ante assessment. 
Key  comments  focused  on  possible  overlapping  of  SCO/unit  cost  (duplication  in 
expenditure)  and  clear  control  mechanisms  during  the  control  of  on-the-spot  payment 
requests by beneficiaries. 

The  IB  accepted  the  AA’s  comments  and  added  clear  control  mechanisms  to  the  SCO 
methodology.The IB also contracted the Slovak Society for Informatics (national operator 
of ECDL) for the purposes of certificate verification.  

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Conclusions: lessons learned and recommendations  

A serious shortcoming of  this  RBA model was the exclusion of training costs. Unit costs 
include  only  the  costs  of  the  certification  process,  with  training  costs  reimbursed  as  real 
costs. The RBA model and related SCO would have been more rational and appropriate if 
training costs per person were included.  

The MA/IB in the 2021-2027 programming period intends to construct a similar SCO with 
RBA, albeit in a more complex way and including all relevant costs in the unit cost. 

A similar RBA model that includes training might represent an example of good practice, 
which could be used in any form of lifelong education or training. 

Contacts 

For more information about this result-based approach, please contact: 

Ministry of Labour, Social Affairs and Family of the Slovak Republic  

Zoltán Bárdoš, Funds’ Methodology Unit, Department of Quality and Methodology 

E-mail: zoltan.bardos@employment.gov.sk  

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