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Documents 2014

The availability of the following documents for a particular budget year depends on how far procedures have been completed. See also : the budgetary procedure

1. Budget adoption

a. Adopted budget

  
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Adopted budget 

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

Official Journal L51 of 21/02/2014:

Le budget "Line-by-line":

b. Draft budget

  
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Draft budget 

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

June 2013

Presentation

Press release :

See the description

  • 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
  
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Draft budget  

Draft general budget 2014

General introduction & General statement of revenue:

Parliament :

European Council and Council:

Commission:

Court of Justice:

Court of Auditors:

Economic and Social Committee:

Committee of the Regions :

European Ombudsman :

European data-protection Supervisor :

European External Action Service :

  
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Working documents of the Services of the Commission 

Working document Part I - Programme Statements of operational expenditure

June 2013

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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 - Programme Statements of operational expenditure

June 2013

See the description

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

June 2013

See the description

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

Working document Part IV - Pilot projects and preparatory actions

June 2013

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Working Document IV presents information on all pilot projects and preparatory actions which have budget appropriations (commitments and/or payments) in the 2015 Draft Budget, pursuant to Article 38(3)(c) of the Financial Regulation.

Working document Part V - Budget implementation and assigned revenue

June 2013

See the description

Working Document V presents the budget implementation forecast for 2014, information on assigned revenue implementation in 2013, and a progress report on outstanding commitments (RAL) and managing potentially abnormal RAL (PAR) for 2013.

Working document Part VI - Administrative expenditure under Heading 5

June 2013

See the description

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)

June 2013

See the description

Working Document VII presents information on buildings under Section III - Commission, pursuant to Article 203(3) of the Financial Regulation.

Working document Part VIII - Expenditure related to the external actions of the European Union

June 2013

See the description

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

June 2013

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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

June 2013

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

c. Amending letters

  
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Amending letter No 1 

Amending letter No 1 of the Draft General Budget for the financial year 2014

COM(2013) 644 final:

de en fr

Annex

Press release

See the description

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.

  
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Amending letter No 2 

Amending letter No 2 of the Draft General Budget for the financial year 2014

COM(2013) 719 final:

de en fr

Annex

See the description

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.

d. Mobilisation of the Contingency Margin

  
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Decision of the European Parliament and of the Council 

Decision of the European Parliament and of the Council on the mobilisation of the contingency margin in 2014

Official Journal L 72 of 17.03.2015:

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Commission's proposal: COM(2014) 328 – 28 May 2014
Council's position: 12 December 2014
Parliament's position: 17 December 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.

After having examined all other financial possibilities to react to unforeseen circumstances that have arisen after the multiannual financial framework payment ceiling for 2014 was first established in February 2013, it appears necessary to mobilise the Contingency Margin to complement the payment appropriations in the general budget of the European Union for the financial year 2014, above the payment ceiling, 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.

For the general budget of the European Union for the financial year 2014, the Contingency Margin shall be used to provide the sum of EUR 3 168 233 715 in payment appropriations over and above the payment ceiling of the multiannual financial framework.

The sum of EUR 2 818 233 715 shall be offset in three instalments against the margins under the payment ceilings for the following years:

  1. 2018: EUR 939 411 200
  2. 2019: EUR 939 411 200;
  3. 2020: EUR 939 411 315.

The Commission is invited to present in a timely manner a proposal concerning the remaining amount of EUR 350 million.

2. Budget implementation

a. Amending budgets

  
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Amending Budget No 1 

Amending Budget No 1 of the European Union for the financial year 2014

Official Journal L 204 of 11/07/2014

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Commission's proposal: Draft Amending Budget 1/2014, COM(2014) 78 - 11 February 2014
Council's position: 9 April 2014
Parliament's position: 16 April 2014

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.

  
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Amending Budget No 2 

Amending Budget No 2 of the European Union for the financial year 2014

OJ L 73 of 17/03/2015

See the description

Commission's proposal: Draft Amending Budget 3/2014, COM(2014) 329 – 28 May 2014
Council's position: 12 December 2014
Parliament's position: 17 December 2014

 

Amending budget (AB) No 2 for the year 2014 covers the following:

  • 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;
  • redeployment of payment appropriations of EUR 717,4 million;
  • an overall increase of payment appropriations of EUR 4 246,7 million across headings 1a, 1b, 2, 3 and 4 for which the Contingency Margin in accordance with Article 13 of the multiannual financial framework (MFF) Regulation is mobilised. 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.

  
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Amending Budget No 3 

Amending Budget No 3 of the European Union for the financial year 2014

OJ L 261 of 7/10/2015

See the description

Commission's proposal:

  • Draft Amending Budget 4/2014, COM(2014) 461 - 9 July 2014,
  • Amending Letter to DAB 4/2014, COM(2014) 641 - 16 October 2014

Council's position: 12 December 2014
Parliament's position: 17 December 2014

Amending Budget (AB) No 3 for the year 2014 concerns the following:

  • A decrease in the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar sector levies) and VAT bases, amounting to EUR 838,6 million;
  • An increase in the forecast of other revenue stemming from fines and interests, amounting to EUR 2 433,0 million;
  • The budgeting of the relevant UK corrections;
  • The financing resulting of three abovementioned elements in the distribution between Member States of their own resources contributions to the EU budget;
  • The reduction of the budgetary appropriations, both commitments and payments by EUR 0,2 million 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 increase of the payment appropriations, by EUR 0,2 million, for the humanitarian aid (budget article 23 02  01);
  • The reduction of commitment appropriations for the budget lines 11 03 01, 11 06 62 01 and 11 06 62 04 amounting to EUR 74,7 million (of which EUR 71,0 million in reserve);
    The modification of budget article 13 03 64 European Regional Development Fund (ERDF) - European territorial cooperation into three separate budget items (13 03 64 01, 13 03 64 02 and 13 03 64 03), 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.'.
  
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Amending Budget No 4 

Amending Budget No 4 of the European Union for the financial year 2014

OJ L 73 of 17/03/2015

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Commission's proposal: Draft Amending Budget 5/2014, COM(2014) 564 - 8 September 2014,
Council's position: 12 December 2014
Parliament's position: 17 December 2014

 

Amending Budget (AB) No 4 for the year 2014 covers the mobilisation of the EU Solidarity Fund for an amount of EUR 47,0 million in commitment 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.

  
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Amending Budget No 5 

Amending Budget No 5 of the European Union for the financial year 2014

OJ L 73 of 17/03/2015

See the description

Commission's proposal:

  • Draft Amending Budget 6/2014, COM(2014) 649 - 17 October 2014,
  • Amending Letter to DAB 6/2014, COM(2014) 730 - 4 December 2014

Council's position: 12 December 2014
Parliament's position: 17 December 2014

Draft Amending Budget (AB) No 5 for the year 2014 concerns the following:

  • An increase of the forecast of Traditional Own Resources (customs duties) amounting to EUR 420 million.
  • The annual adjustment of balances based on VAT for the previous financial years amounting to EUR -80,7 million; and
  • The annual adjustment of balances based on gross national income/product for the previous financial years amounting to EUR 4 176,1 million.

The overall impact in terms of revenue, is a decrease in the requirements for Own Resources of EUR 4 515,4 million. In addition, the distribution by Member State is adjusted.

  
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Amending Budget No 6 

Amending Budget No 6 of the European Union for the financial year 2014

OJ L 73 of 17/03/2015

See the description

Commission's proposal: Draft Amending Budget 7/2014, COM(2014) 650 – 17 October 2014, Council's position: 12 December 2014

Parliament's position: 17 December 2014

 

Amending Budget (AB) No 6 for the year 2014 covers the mobilisation of the EU Solidarity Fund for an amount of EUR 79,7 million in commitment appropriations. The mobilisation relates to floods in Serbia and Croatia in May 2014 and to floods in Bulgaria in June 2014.

  
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Amending Budget No 7 

Amending Budget No 7 of the European Union for the financial year 2014

OJ L 73 of 17/03/2015

See the description

Commission's 1st proposal: Draft Amending Budget 2/2014, COM(2014) 234 - 15 April 2014
Council's position: 30 July 2014
Parliament's position: 22 October 2014
Agreement not reached in budgetary conciliation 14 November 2014 – procedure lapsed

Commission's 2nd proposal: Draft Amending Budget 8/2014, COM(2014) 722 – 27 November 2014,
Council's position: 12 December 2014
Parliament's position: 17 December 2014

Amending Budget (AB) No 7/2014 is intended to budget the surplus resulting from the implementation of the budget year 2013 and amounting to EUR 1 005,4 million.

b. Use of budgetary allocations

  
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Implementation Reports 

Summary of budget implementation: Revenue & Expenditure

  • Revenue table - last update: en fr
  • Expenditure table - last update:
    1. By Financial Framework heading:
      1. Commitments: en fr
      2. Payments: en fr
    2. by Policy Area:
      1. Commitments: en fr
      2. Payments: en fr

See the description

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.

3. Accounting for the budget

a. Analysis of the budgetary implementation of the Structural and Cohesion Funds

  
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Analysis 

Analysis of the budgetary implementation of the Structural Funds for financial year 2014

Document

c. Financial report

  
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Financial report 

Financial report for financial year 2014

Website

PDF

d. Annual accounts of the European Union

  
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Consolidated annual accounts of the European Union 

Communication from the Commission to the European Parliament, the Council and the Court of Auditors – Consolidated annual accounts of the European Union - financial year 2014 - Consolidated financial statements and consolidated reports on implementation of the budget.

COM(2014) 510 final

Leaflet

e. Report on budgetary and financial management

  
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Report 

Report on budgetary and financial management for financial year 2014

document

f. Discharge

  
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European Parliament decision and resolution 

European Parliament decision on the discharge in respect of the implementation of the general budget of the European Union for the financial year 2014. European Parliament resolution on the Court of Auditors' special reports in the context of the 2014 Commission discharge. European Parliament resolution on the discharge in respect of the implementation of the budget of the eighth, ninth and tenth European Development Funds for the financial year 2014.

EP resolution general budget

EP resolution COA SR

EP resolution EDF

Council recommendations:

Recommendation Addendum

Recommendation agencies Addendum

Recommendation executive agencies Addendum

Recommendation EDF 8th 9th 10th 11th

See the description

Extract concerning the Commission's discharge from the provisional text adopted at the sitting of the European Parliament on 28 April 2016

g. Protection of the European Union Budget to year end 2014

  
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Communication from the Commission to the European Parliament 

Protection of the European Union Budget to end 2014

COM(2015) 503 final of 08/10/2015

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This Communication on the protection of the European Union Budget has been requested by the European Parliament in the context of the 2011 discharge procedure and is therefore transmitted to this institution, as well as to the Council and the European Court of Auditors (ECA).

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