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EU annual budget life-cycle: figures and documents

This page provides detailed information on the annual budget life-cycle.

Select a financial year to display the latest data of a year. Optionally, you can select any other budget phase (draft, adopted, amendments) of a year.

You can also select either commitment or payment appropriations and apply a filter by heading or programme.

To compare two budget phases, select the 'Budget comparisons' option.

The related legislative documents of a selected year are available below the charts on this page.


Figures and documents prior to 2014 are still available on the Financial Programming and Budget website

Info  

   
   
    

(In Million EUR)

X Y Y - X Y - X

Link

Documents related to the




Documents 2014

Budget adoption

Draft budget

  

Statement of estimates 

of the European Commission for the financial year 2014 (Preparation of the 2014 Draft Budget)

  • Political presentation
  • Financial programming 2014-2020
  • Expenditure - Figures by financial framework headings, sections and budget lines
  • Revenue - Analysis by title
  • Changes in the budgetary remarks and establishment plan staff tables

Working documents

  

Working document Part I 

Programme Statements of operational expenditure

COM (2013) 450 PDF (4.6 Mb) en

Working Document I contains Programme Statements, which constitute the main instrument for justifying the operational appropriations requested by the Commission in the Draft Budget. These Statements are coherent with the corresponding legal bases and provide details on the resources which are dedicated to each spending Programme.

Each Statement has the same structure and includes numerical data related to the Programme, EU added value and contribution to the Europe 2020 Strategy (Headline targets, Flagship initiatives) as well as mainstreaming of climate change, general objective(s) accompanied by impact indicators and targets, specific objectives supported by result indicators and targets, and expenditure related outputs, all this classified according to the MFF Headings.

  

Working document Part II 

Commission Human Resources

COM (2013) 450 PDF (2.3 Mb) en

Working Document II presents information on human resources, both for the establishment plans and for external personnel and across all headings of the multiannual financial framework.

  

Working document Part III 

Bodies set up by the European Union and having legal personality, and Public-private partnership

COM (2013) 450 PDF (5.2 Mb) en

Working Document III presents detailed information relating to all decentralised agencies, executive agencies and Public-Private Partnerships (joint undertakings), with a transparent presentation of revenue, expenditure and staff levels of various Union bodies which actually receive a contribution charged to the EU budget, pursuant to Articles 208 and 209 of the Financial Regulation.

  

Working document Part IV 

Pilot projects and preparatory actions

COM (2013) 450 PDF (1.8 Mb) en

Working Document IV presents information on all pilot projects and preparatory actions which have budget appropriations (commitments and/or payments) in the 2014 Draft Budget, pursuant to Article 38(3)(c) of the Financial Regulation.

  

Working document Part V 

Budget implementation and assigned revenue

COM (2013) 450 PDF (1.7 Mb) en

Working Document V presents the budget implementation forecast for 2013, information on assigned revenue implementation in 2012, and a progress report on outstanding commitments (RAL) and managing potentially abnormal RAL (PAR) for 2012.

  

Working document Part VI 

Administrative expenditure under Heading 5

COM (2013) 450 PDF (7 Mb) en

This document encompasses administrative expenditure under all budgets to be implemented by the Commission in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the Offices (OP, OLAF, EPSO, OIB, OIL and PMO).

  

Working document Part VII 

Commission buildings (SectionIII)

COM (2013) 450 PDF (1.2 Mb) en

Working Document VII presents information on buildings under Section III - Commission, both for the Commission and for the bodies set up by the EU and having legal personality, pursuant to Article 203(3) of the Financial Regulation.

  

Working document Part VIII 

Expenditure related to the external actions of the European Union

COM (2013) 450 PDF (1.4 Mb) en

Working Document VIII presents information on human resources and expenditure related to the external actions of the European Union.

  

Working document Part IX 

Funding to international organisations

COM (2013) 450 PDF (0.6 Mb) en

Working Document IX presents funding provided to international organisations, across all MFF headings, pursuant to Article 38(3)(d) of the Financial Regulation.

  

Working document Part X 

Financial Instruments

COM (2013) 450 PDF (0.7 Mb) en

Working Document X presents the use made of financial instruments, pursuant to Article 38(5) of the Financial Regulation.

Amending letters

  

Amending Letter 1 

of the Draft General Budget for the financial year 2014

The Amending Letter No 1 (AL 1) to the Draft Budget for 2014 (DB 2014) covers the following:

  • The frontloading of commitment appropriations for the ‘Framework Programme for Research and Innovation’ (Horizon 2020), ‘Education, Training, Youth and Sport’ (Erasmus), ‘Competitiveness of enterprises and small and medium-sized enterprises’ (COSME), over and above the frontloading of the ‘Youth Employment Initiative’ (YEI) already proposed in the DB 2014, as a result of the political agreement reached at the end of June 2013 on the 2014-2020 mulitiannual financial framework (MFF).
  • The additional assistance to Cyprus under the Structural Funds, for which an amount of EUR 100 million is proposed to be financed from the margin of heading 1b (EUR 21,6 million) and by the mobilisation of the Flexibility Instrument (EUR 78,4 million).
  • The consequences, in terms of human and financial resources, of the proposed new generation of Joint Technology Initiatives (JTIs).
  • The creation of budget lines with a ‘p.m.’ in order to allow part of the technical assistance national envelope of the European Structural and Investment Funds (ESI) Funds to be managed by the Commission at the request of Member States under temporary budget difficulties.

The net budgetary impact of these changes is an increase in commitment appropriations of EUR 100 million compared to the Draft Budget 2014. The Amending Letter does not propose any change to payment appropriations.

  

Amending Letter 2 

of the Draft General Budget for the financial year 2014

The Amending Letter No 2 (AL 2) to the Draft Budget for 2014 (DB 2014) covers the following:

  • A revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar sector levies) to be received in 2014, to take account of the trend observed in TOR received to date in 2013.
  • The line by line updating of the estimated needs for agricultural expenditure. In addition to changing market factors, the AL 2/2014 also incorporates the impact of decisions in the agricultural sector since the DB 2014 was drawn up, revised estimates of needs for some direct payments, as well as any proposals, which are expected to have a significant effect during the coming budget year.
  • An update of the situation for International Fisheries Agreements.
  • The consequences, in terms of human and financial resources, of the foreseen delegation of the management of operational programmes under the new multiannual financial framework (MFF) to executive agencies.
  • The integration of the new function group AST/SC in the establishment plans of the EU institutions and bodies.

The net budgetary impact of these changes is a reduction of EUR 4,9 million compared to the Draft Budget 2014 (including AL 1/2014), in commitment and payment appropriations.

Mobilisation of the Contingency Margin

  

Proposal for a decision 

of the European Parliament and of the Council on the Mobilisation of the Contingency Margin in 2014

Council Regulation 1311/2013 laying down the multiannual financial framework for the years 2014-2020 (‘MFF Regulation’) allows for the mobilisation of the Contingency Margin of up to 0,03 % of Gross National Income for the EU-28 to react to unforeseen circumstances as a last resort instrument. In the technical adjustment of the MFF for 2014 , based on Article 6 of the MFF Regulation, the absolute amount of the Contingency Margin for the year 2014 was set at EUR 4 026,7 million.

In accordance with Article 13 of the MFF Regulation, and after having examined all possibilities for financing additional and unforeseen payment needs, the Commission proposes to mobilise the Contingency Margin for 2014 in full so as to complement the payment appropriations related to expenditure in sub-heading 1a, sub-heading 1b, heading 2 and heading 4 in the general budget of the European Union for the financial year 2014, over and above the payment ceiling of EUR 135 866 million for payments.

The obligation laid down in point 14 of the Interinstitutional Agreement of 2 December 2013, according to which the Commission proposal shall be accompanied by a proposal for reallocation within the existing budget is taken into account in the draft amending budget (DAB) No 3/2014 by a proposal to redeploy EUR 65,0 million from the reserve for ‘Sustainable Fisheries Partnership Agreements’ and the savings of EUR 378 000 resulting from the conversion of AST posts into AST/SC posts in establishment plans. Further to this redeployment, the DAB No 3/2014 proposes an increase of EUR 711,4 million in the level of payment appropriations up to the 2014 MFF ceiling for payments as well as an increase of payment appropriations of EUR 4 026,7 million through the mobilisation of the Contingency Margin in accordance with Article 13 of the MFF Regulation.

Adopted budget

  

Definitive adoption 

of the European Union's general budget for the financial year 2014

Budget implementation

Draft amending budgets

  

Draft amending Budget No 1 

of the European Union for the financial year 2014

Draft

COM (2014) 78 3

Amending Budget (AB) No 1 for the year 2014 concerns a number of technical adjustments to the budget structure and remarks, which are necessary to properly implement the 2014 budget in line with the latest legislative decisions and political orientations, including the immediate need to facilitate SMEs access to financing. The amending budget is budgetary neutral, with no change in the overall level of expenditure. The main elements included are the following:

  • The adjustments needed to implement the proposed European Investment Fund (EIF) capital increase;
  • Changes arising from the legal base for Horizon 2020 adopted in December 2013, after the adoption of the 2014 budget;
  • The creation of the budget structure for the proposed Shift2Rail joint undertaking.

  

Draft amending Budget No 2 

of the European Union for the financial year 2014

The present Draft Amending Budget (DAB) No 2/2014 is intended to budget the surplus resulting from the implementation of the budget year 2013. As provided for in the Financial Regulation applicable to the general budget of the Union, under Article 18 § 3, it is the only subject of this DAB and it has to be submitted within 15 days following the submission of the provisional accounts, which took place at end March 2014.

The implementation of the budget year 2013 shows a surplus of EUR 1 005 406 925,37 (not including contributions from European Free Trade Association (EFTA) and European Economic Area (EEA)), which is therefore entered as revenue in the 2014 budget.

  

Draft amending Budget No 3 

of the European Union for the financial year 2014

  • an increase in the forecast of other revenue stemming from fines and interests, amounting to EUR 1 417,0 million;
  • an increase in the forecast of other revenue stemming from repayments and revenue paid back to the Facility for Euro-Mediterranean Investment and Partnership (FEMIP), amounting to EUR 151,0 million;
  • a redeployment of payment appropriations from the reserve for the Sustainable Fisheries Partnership Agreements to the European Fisheries Fund, amounting to EUR 65,0 million;
  • an increase of payment appropriations of EUR 711,4 million across headings 1a, 2 and 4 up to the 2014 ceiling for payments. This is with the aim of meeting outstanding needs to the end of the year, so that obligations stemming from past and current commitments can be honoured, financial penalties avoided, and beneficiaries can receive the funds envisaged by the agreed EU policies, for which Parliament and Council authorised the related commitment appropriations in previous annual budgets;
  • an increase of payment appropriations of EUR 4 026,7 million under heading 1a, heading 1b, heading 2 and heading 4 for which the Commission proposes to mobilise the Contingency Margin in accordance with Article 13 of the multiannual financial framework (MFF) Regulation. This is with the aim of addressing events that were unforeseen when the 2014-2020 MFF payment ceilings were agreed; and
  • an adjustment of the establishment plans of the Commission, the Offices, the Committee of the Regions and the European Data Protection Supervisor, to take account of the conversion of posts in the function group for Assistants (AST) into posts in the new function group for Secretaries and Clerks (AST/SC), now that reliable estimates of the number of posts concerned in 2014 have become available. The requested conversion of posts leads to a saving of administrative expenditure under heading 5 of EUR 0,4 million. The corresponding payment appropriations become available for redeployment.

  

Draft amending Budget No 4 

of the European Union for the financial year 2014

Draft Amending Budget (DAB) No 4 for the year 2014 concerns the following:

  • A revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar sector levies), VAT and GNI bases, the budgeting of the relevant UK corrections as well as their financing resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.
  • A revision of the forecast of other revenue, arising from a series of fines that have become definitive and can therefore be budgeted.
  • The reduction of the budgetary appropriations, both commitments and payments by EUR 248 460 for the European Data Protection Supervisor, due to the postponement of the appointment of the new European Data Protection Supervisor and Assistant European Data Protection Supervisor.
  • The modification of budget article 13 03 64 European Regional Development Fund (ERDF) - European territorial cooperation into three separate budget items, to reflect the final adoption of the related legal base.
  • The creation of a new budget article 05 03 09 Reimbursement of direct aids in relation to financial discipline, with a 'p.m.'; and the replacement of the dash '–' for payment appropriations on budget item 11 06 77 03 Preparatory action – Maritime policy by a 'p.m.'

The overall impact in terms of expenditure, is a reduction of EUR 248 460 for both commitment and payment appropriations in heading 5.

The overall impact in terms of revenue, is a substantial decrease in the requirements for Own Resources by EUR 2 059 million, which is mainly due to the budgeting of fines and interests. In addition, the distribution by Member State is adjusted.

  

Draft amending Budget No 5 

of the European Union for the financial year 2014

  • COM(2014) 564 final of 8/9/2014 PDF (130 Kb) 3
  • Annex PDF (200 Kb) en
  • Draft Amending Budget (DAB) No 5 for the year 2014 covers the mobilisation of the EU Solidarity Fund for an amount of EUR 46 998 528 in commitment and payment appropriations. The mobilisation relates to floods in Italy (Sardinia) during November 2013, an earthquake in Greece (Kefalonia), ice storms in Slovenia, and the same ice storms, followed by floods in Croatia, at end January / beginning February 2014.

  

Draft amending Budget No 6 

of the European Union for the financial year 2014

Draft Amending Budget (DAB) No 6 for the year 2014 concerns the following:

  • A revision of the forecast of Traditional Own Resources (customs duties), VAT and GNI own resources balances.
  • A reduction in the budgetary appropriations related to the European Maritime and Fisheries Fund and the reserve for Sustainable Fisheries Partnership Agreements, for a total amount of EUR 76,3 million in commitment appropriations and EUR 6,2 million in payment appropriations. It is proposed to redeploy the related payment appropriations to the Emergency Aid Reserve.
  • An increase in the budgetary appropriations, both commitments and payments of EUR 93 500 for the European Ombudsman, in order to ensure that all salary remunerations due in 2014 can be paid by the end of the year.

The overall impact in terms of expenditure, is a decrease of EUR 76,2 million commitment appropriations, and an increase of EUR 93 500 for payment appropriations.
The overall impact in terms of revenue, is a decrease in the requirements for Own Resources of EUR 9 527,7 million. In addition, the distribution by Member State is adjusted.

  

Draft amending Budget No 7 

of the European Union for the financial year 2014

Draft Amending Budget (DAB) No 7 for the year 2014 covers the mobilisation of the EU Solidarity Fund for an amount of EUR 79 726 440 in commitment and payment appropriations. The mobilisation relates to floods in Serbia and Croatia in May 2014 and to floods in Bulgaria in June 2014.

Adopted amending budgets

  

Definitive adoption of Amending Budget No 1 

of the European Union for the financial year 2014

Official Journal L 204 of 11/07/2014 external link 23

Amending Budget (AB) No 1 for the year 2014 concerns a number of technical adjustments to the budget structure and remarks, which are necessary to properly implement the 2014 budget in line with the latest legislative decisions and political orientations, including the immediate need to facilitate SMEs access to financing. The amending budget is budgetary neutral, with no change in the overall level of expenditure. The main elements included are the following:

  • The adjustments needed to implement the proposed European Investment Fund (EIF) capital increase;
  • Changes arising from the legal base for Horizon 2020 adopted in December 2013, after the adoption of the 2014 budget;
  • The creation of the budget structure for the proposed Shift2Rail joint undertaking.

Implementation Reports

  

Summary of budget implementation 

The Commission publishes a budgetary implementation report every month, which is transmitted to the budgetary authority (Council of the European Union and European Parliament) and to the Court of Auditors. This report describes the evolution of budgetary credits. It includes information amassed at the level of Financial Perspectives, summarizing the data concerning commitment appropriations and payment appropriations.

Budgetary implementation also forms part of the annual financial statement that the Commission must present for control to the Parliament and the Court of Auditors.