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 -
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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
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Draft budget Draft general budget 2014
June 2013

General introduction & General statement of revenue
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Annex - Press release -
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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 -
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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 Working document Part II - Commission Human Resources
June 2013 en
Annex - Press release -
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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 -
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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 -
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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 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
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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 -
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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 -
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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 -
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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 -
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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 Working document Part X - Financial Instruments
June 2013 en
Annex - Press release -
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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

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.

d. Mobilisation of the Contingency Margin

Proposal for a Decision of the European Parliament and of the Council Proposal for a DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the Mobilisation of the Contingency Margin in 2014
COM(2014)328 final de en fr
Annex - Press release -
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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.

f. Report on budgetary and financial management

Report Report on budgetary and financial management for financial year 2014
Report on budgetary and financial management - cover image en
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2. Budget implementation

a. Amending budgets

Amending Budget No 1 Definitive adoption of Amending Budget No 1 of the European Union for the financial year 2014
Official Journal L 204 of 11/07/2014 bg cs da de et el en es fr hr it lv lt hu mt nl pl pt ro sk sl fi sv
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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.

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

OJ L 73 of 17/03/2015

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Annex - Press release -
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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.

Amending Budget No 3 Definitive adoption of Amending Budget No 3 of the European Union for the financial year 2014
OJ L 73 of 17/03/2015 bg cs da de et el en es fr hr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
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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.'.
Amending Budget No 4 Definitive adoption of Amending Budget No 4 of the European Union for the financial year 2014

OJ L 73 of 17/03/2015

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Annex - Press release -
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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.

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

OJ L 73 of 17/03/2015

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Annex - Press release -
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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.

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

OJ L 73 of 17/03/2015

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Annex - Press release -
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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.

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

OJ L 73 of 17/03/2015

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Annex - Press release -
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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

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 -
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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.

c. Budget forecast information

Budget forecast information
Annex - Press release -
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3. Accounting for the budget

Analysis of the budgetary implementation of the Structural and Cohesion Funds

Analysis Analysis of the budgetary implementation of the Structural Funds for financial year 2014
Analyse der Verwendung der Strukturfondsmittel en
Annex - Press release -
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