21.5.2009 Official Journal of the European Union L 126/1 | (Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory) REGULATIONS REGULATION (EC) No 396/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 6 May 2009 amending Regulation (EC) No 1081/2006 on the European Social Fund to extend the types of costs eligible for a contribution from the ESF THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO- PEAN UNION, Having regard to the Treaty establishing the European Commu- nity, and in particular Article 148 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Economic and Social Committee (1), Having consulted the Committee of the Regions, Acting in accordance with the procedure laid down in Article 251 of the Treaty (%), Whereas: (1) Article 56 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the Euro- pean Regional Development Fund, the European Social Fund and the Cohesion Fund (3) provides that rules on eli- gibility of expenditure are to be established at national level, with certain exceptions laid down for the European Regional Development Fund and the European Social Fund (ESE). (2)  Article 11(3) of Regulation (EC) No 1081/2006 of the European Parliament and of the Council (4) establishes which expenditure is eligible for a contribution from the ESF as defined in Article 11(1) of that Regulation. (") Opinion of 25 February 2009 (not yet published in the Official Jour- nal). (?) Opinion of the European Parliament of 2 April 2009 (not yet pub- lished in the Official Journal) and Council Decision of 5 May 2009. () OJ L 210, 31.7.2006, p. 25. (% OJ L 210, 31.7.2006, p. 12. 6) The financial crisis justifies the need for further simplifica- tions to facilitate access to grants co-financed by the ESF. The European Court of Auditors recommended in its 2007 annual report that the legislative authorities and the Com- mission be prepared to reconsider the design of future expenditure programmes by giving due consideration to simplifying the basis of calculation of eligible cost and making greater use of lump-sum or flat-rate payments instead of reimbursement of ‘real costs’. In order to ensure the necessary simplification in the man- agement, administration and control of operations receiv- ing an ESF grant, particularly when linked to a result-based reimbursement system, it is appropriate to add two addi- tional forms of eligible costs, namely, lump sums and flat- rate standard scales of unit cost. In order to ensure legal certainty in relation to the eligibil- ity of expenditure, this simplification should be applicable to all grants from the ESF. Retroactive application should therefore be necessary with effect from 1 August 2006, which is the date of entry into force of Regulation (EC) No 1081/2006. Regulation (EC) No 1081/2006 should therefore be amended accordingly,