Documents

For budget 2010, additional expenditure, beyond the ceilings of heading 1a is required. It is therefore proposed to mobilise the Flexibility Instrument in accordance with point 27 of the Interinsitutional Agreement. The amounts to be mobilised are as follows:

• EUR 120 million towards the financing of projects in the field of energy in the context of the European Economic Recovery Plan;
• EUR 75 million for the decommissioning of the Kozloduy nuclear power plant.

Amending budget No 1 of the European Union for the financial year 2010 covers:

• The impact related to the entry into force of the Lisbon Treaty for the European Parliament as adopted in its draft statement of estimates. This requirement which could not be specified when the 2010 budget was adopted, proposes to increase the 2010 budget by EUR 9,4 million and an increase of the establishment plan with 150 posts.

The previous draft amending budget No. 4 to the budget 2010 (COM(2010) 169) has been adopted as amending budget No. 2 by the European Parliament on 16/06/2010 without any modification.

This Amending Budget No. 2 is intended to budget the surplus resulting from the implementation of the budget year 2009. As provided for in the Financial Regulation applicable to the general budget of the European Communities, under Article 15 § 3, it is the only subject of this AB and it has to be submitted within 15 days following the submission of the provisional accounts, which took place on 31 March 2010.

The implementation of the budget year 2009 shows a surplus of EUR 2 253 591 199 (not including contributions from European Free Trade Association (EFTA) and European Economic Area (EEA)), which is therefore entered as revenue in the 2010 budget.

Amending budget No 3 covers the establishment plan.

The previous draft amending budget No. 5 to the budget 2010 (COM(2010) 320) has been adopted as amending budget No. 4 by the European Parliament on 21/09/2010 without any modification.

The Amending Budget No 4 to the Budget for 2010 covers the following elements:

• the modifications to the establishment plan of OLAF, without additional financial provisions,
• 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 and revision of financing of GNI reductions in favour of the Netherlands and Sweden in 2010, resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.

The previous draft amending budget No. 7 to the budget 2010(COM(2010) 383) has been adopted as amending budget No 5 by the European Parliament on 22/09/2010 without any modification.

The Amending Budget nr 5 covers the creation of a new budget item 01 04 01 03 for the guarantee provided by the European Union in accordance with the provisions of Article 122(2) of the Treaty on the Functioning of the European Union (TFEU) and, correspondingly, a new budget article 8 0 2 on the revenue side.

A token entry (p.m.) is proposed for commitment and payment appropriations as well as revenue at this time. If necessary, the Commission will propose to make available the appropriations needed by means of a transfer or an amending budget.

The present Amending Budget n°6 to the Budget for 2010 concerns the setting-up of the EEAS, by modifying the budget of Section II (European Council and Council) and of Section III (Commission), as well as by creating a new Section X (European External Action Service).

The previous draft amending budget No 8 to the budget 2010 (COM(2010)533) has been adopted as amending budget No 7 by the European Parliament on 24/11/2010 without any modification.

The previous draft amending budget No 9 to the budget 2010 (COM(2010)577) has been adopted as amending budget No. 8 by the European Parliament on 14/12/2010 without any modification.

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.

Director Generals and Heads of service present an annual activity report to their Commissioners for consideration each year.

A summary report is presented to the Commission each June and lists suggested management improvements.