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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

Adopted budget Definitive adoption of the European Union's general budget for the financial year 2014
Official Journal L51 of 21/02/2014

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The budget "Line-by-line" :
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Annex - Press release -
description -

b. Draft budget

Draft budget Statement of estimates of the European Commission for the financial year 2014 (Preparation of the 2014 Draft Budget)
June 2013 en
  • 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
Annex Presentation Press release de en fr pl
description -
Draft budget Draft general budget 2014
June 2013

General introduction
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General statement of revenue
bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv hu

Annex - Press release -
description -

Working documents of the Services of the Commission

Working document Part I Working document Part I - Programme Statements of operational expenditure
June 2013 en
Annex - Press release -
description

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 Working document Part II - Commission Human Resources
June 2013 en
Annex - Press release -
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 Working document Part III - Bodies set up by the European Union and having legal personality, and Public-private partnership
June 2013 en
Annex - Press release -
description

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 Working document Part IV - Pilot projects and preparatory actions
June 2013 en
Annex - Press release -
description

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 Working document Part V - Budget implementation and assigned revenue
June 2013 en
Annex - Press release -
description

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 Working document Part VI - Administrative expenditure under Heading 5
June 2013 en
Annex - Press release -
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 Working document Part VII - Commission buildings (SectionIII)
June 2013 en
Annex - Press release -
description

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 Working document Part VIII - Expenditure related to the external actions of the European Union
June 2013 en
Annex - Press release -
description

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

Working document Part IX Working document Part IX - Funding to international organisations
June 2013 en
Annex - Press release -
description

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 Working document Part X - Financial Instruments
June 2013 en
Annex - Press release -
description

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

c. Amending letters

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 en Press release en
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.

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 en Press release -
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.

2. Budget implementation

a. Amending budgets

Draft Amending Budget No 1 Draft Amending Budget No 1 of the European Union for the financial year 2014
COM(2014) 78 final of 11/02/2014 de en fr
Annex en Press release -
description

Draft Amending Budget (DAB) 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 Draft Amending Budget No 2 of the European Union for the financial year 2014
COM(2014) 234 final of 15/04/2014 de en fr
Annex en Press release -
description

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.

b. Use of budgetary allocations

Implementation Reports Summary of budget implementation: Revenue & Expenditure
budget implementation Reports
  • 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
Annex - Press release -
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

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