The national texts relating to the eligibility of expenditure, being of a regulatory nature, are not drafted in detail or explanatory. With the view shared by the State and the regions to simplify and facilitate the implementation of the funds, the ANCT notified in summer 2020 a contract to develop: — 12 tools to support stakeholders in the implementation of European funds in France (three frequently asked questions compiling the regulatory responses provided by ANCT; a document describing managing authorities, auditing authorities and intermediate bodies and their tasks in the implementation of their monitoring, management and control arrangements for European funds; a guide to simplified cost options 2021-2027; and a methodological support document on the eligibility of expenditure co-financed by EU funds on 2021-2027 six trade sheets 2014-2020 updated 2021-2027; — a document detailing the governance of European funds in France on 2021-2027. In its request for an amendment dated 27/10/2022, the beneficiary wished to extend the implementation period of the operation by 8 months, bringing the end date of the operation to 31/08/2023. As a result, this amendment results in a request to adjust the financing plan for the operation in order to take into account the entire duration of the relevant public procurement.