Documents

2015

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 2015
Official Journal L69 of 13/03/2015

bg cs da de et el en es fr hr it lv lt hu mt nl pl pt ro sk sl fi sv

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

b. Draft budget

Draft budget Draft general budget 2015
November 2014

The Draft general budget 2015 contains:

  • 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
Annex - Press release de en fr
description -
Draft budget Draft general budget 2015
June 2014

The Draft general budget 2015 contains:

  • 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
Annex - Press release -
description -
Draft budget Statement of estimates of the European Commission for the financial year 2015 (Preparation of the 2015 Draft Budget)
June 2014

en

  • Political presentation
  • Financial programming 2014-2020
  • Expenditure – Figures by MFF heading, section and budget line
  • Revenue – Analysis by title
  • Changes in the budgetary remarks and establishment plan
Annex Presentation en Press release de en fr pl
description -

Working documents of the Services of the Commission

Working document Part I Working document Part I - Programme Statements of operational expenditure
June 2014 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 2014 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 2014 en
Annex - Press release -
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 Working document Part IV - Pilot projects and preparatory actions
June 2014 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 2015 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 2014 en
Annex - Press release -
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 Working document Part VI - Administrative expenditure under Heading 5
June 2014 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 2014 en
Annex - Press release -
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 Working document Part VIII - Expenditure related to the external actions of the European Union
June 2014 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 2014 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 2014 en
Annex - Press release -
description

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

Working document Part XI Working document Part XI - Payment schedules (on-line publication only)
July 2014 en
Annex - Press release -
description

Working Document XI presents summary statements of the schedule of payments due in subsequent years to meet budgetary commitments entered into in previous years, pursuant to Article 38(3)(f) of the Financial Regulation.

c. Amending letters

Amending letter No 1 Amending letter No 1 of the Draft General Budget for the financial year 2015
COM (2014) 637 final de en fr
Annex en Memo en
description

The amending letter No 1 (AL 1) to the draft budget for 2015 (DB 2015) covers the following:

  • The updating of the estimated needs and appropriations for agricultural expenditure. In addition to changing market factors, the AL 1/2015 also incorporates the impact of decisions in the agricultural sector since the DB 2015 was drawn up in June 2014, revised estimates of needs for some direct payments, as well as other proposals expected to have a significant effect during the budget year.
  • An update of the situation for Sustainable Fisheries Partnership Agreements, to take account of the most recent information available.
  • A redeployment of payment appropriations, which makes use of the reduced appropriations for agricultural expenditure in 2015 (amounting to EUR 448,0 million) to meet additional payment needs across headings 1a, 2, 3 and 4, so that obligations stemming from past and current commitments can be honoured and financial penalties avoided. The redeployment is made possible by the increased assigned revenues available for the European Agricultural Guarantee Fund (EAGF) in 2015, enabling a slightly higher level of EAGF expenditure to be financed with a reduced level of ‘fresh’ appropriations in the 2015 budget.
  • The adjustment of human and financial resources in view of the foreseen delegation of the Fast Track to Innovation pilot scheme to the Executive Agency for Small and Medium-sized Enterprises (EASME) and the Agricultural promotion measures to the Consumers, Health and Food Executive Agency (CHAFEA).
  • A transformation of posts in the establishment plans of the Commission, the European Ombudsman and the European Environment Agency (EEA). The requested conversion of Commission posts leads to a saving of administrative expenditure under heading 5 of EUR 0,47 million. The corresponding payment appropriations become available for redeployment.

The net budgetary impact of these changes is a reduction of EUR 448,5 million in commitment appropriations compared to the draft budget 2015. The overall level of payments remains unchanged.

e. Mobilisation of the Flexibility Instrument

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 Flexibility Instrument
COM (2014) 349 en
Annex - Press release -
description

In accordance with Article 11 of Council Regulation No 1311/2013 and point 12 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters on and sound financial management, and after having examined all possibilities for re-allocating appropriations under heading 1b, the Commission proposes to mobilise the Flexibility Instrument for an amount of EUR 79 785 595 beyond the ceiling of heading 1b in commitment appropriations, and is inteded to complement the financing in the general budget of the European Union for the financial year 2015 of the Cypriot Structural Funds programmes, which should receive an additional allocation for the year 2015 for a total amount of EUR 100 000 000. The payment appropriations to cover the additional commitment appropriations for Cyprus, mobilised via the Flexibility Instrument in 2014 and 2015, are estimated at EUR 11 315 595 for 2015.

2. Budget implementation

a. Amending budgets

Draft Amending Budget No 1 Draft Amending Budget No 1 of the European Union for the financial year 2015
COM(2015) 11 of 13/01/2015 de en fr
Annex en Press release de en fr
description

On 26 November 2014 the Commission proposed "An Investment Plan for Europe"(COM(2014) 903 of 26.11.2014.) aiming at the mobilisation of at least EUR 315 billion in additional investment over the next three years. To this end, a new European Fund for Strategic Investments (EFSI) will be set up in partnership between the Commission and the European Investment Bank (EIB). EFSI will be supported by a guarantee of EUR 16 billion from the EU budget, backed by a guarantee fund covering 50% of the EFSI outstanding liabilities.

The legislative proposal for the establishment of EFSI was adopted by the Commission on 13 January 2015. According to the conclusions of the European Council held on 18 December 2014, the Union legislators are invited to agree on the proposals by June 2015, so that new investment can be activated as early as mid-2015.

In accordance with the legislative proposal, Draft Amending Budget (DAB) No 1 for the year 2015 creates the budgetary structure for the provisioning of the guarantee fund, and possible calls on the EU guarantee, as well as the budgeting of the appropriations for the provision of advisory support for investment project identification, preparation and development.

The purpose of DAB No 1 is to propose the necessary changes to the budget nomenclature and to make the corresponding reallocation of EUR 1 360 million in commitment appropriations and EUR 10 million in payment appropriations. The overall impact in terms of expenditure or revenue is neutral.

Draft Amending Budget No 2 Draft Amending Budget No 2 of the European Union for the financial year 2015
COM(2015) 16 of 20/01/2015 de en fr
Annex en Press release -
description

Draft amending budget (DAB) No 2 to the 2015 budget is presented together with the Commission's parallel proposal for a revision of the multiannual financial framework (MFF) for the years 2014-2020, in accordance with Article 19 of Council Regulation No 1311/2013 (MFF Regulation).

The revision of the MFF and the adoption of this DAB No 2 are a necessary condition for the adoption in 2015 of the programmes which have not been adopted and for which the 2014 allocation has not been used. The corresponding commitments should accordingly be re-programmed to subsequent years. All 28 Member States are concerned by this re-programming exercise.

In accordance with the MFF revision proposed separately, DAB No 2 proposes a EUR 16 476,4 million increase in commitment appropriations in 2015 for the various Funds under shared management under sub-heading 1b, heading 2 and heading 3. DAB No 2 also proposes an increase of EUR 2,5 million for the Instrument for Pre-accession Assistance (IPA II) under heading 4, to preserve the similar treatment between contributions from heading 4 and heading 1b to the European Regional Development Fund (ERDF) – European territorial cooperation (ETC) programmes.

Draft Amending Budget No 3 Draft Amending Budget No 3 of the European Union for the financial year 2015
COM(2015) 160 final of 15/04/2015 de en fr
Annex en Press release -
description

The present Draft Amending Budget (DAB) No 3/2015 is intended to budget the surplus resulting from the implementation of the budget year 2014. 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 2015.

The implementation of the budget year 2014 shows a surplus of EUR 1 434 557 707.74 (excluding contributions from European Free Trade Association (EFTA) and European Economic Area (EEA)), which is therefore entered as revenue in the 2015 budget.

Draft Amending Budget No 4 Draft Amending Budget No 4 of the European Union for the financial year 2015
COM(2015) 161 final of 15/04/2015 de en fr
Annex en Press release -
description

Draft Amending Budget (DAB) No 4 for the year 2015 covers the mobilisation of the European Union Solidarity Fund (EUSF) for an amount of EUR 66 505 850 in commitment and payment appropriations. The mobilisation relates to two floods in Romania, one in Bulgaria and one in Italy.

Draft Amending Budget No 5 Draft Amending Budget No 5 of the European Union for the financial year 2015
COM(2015) 241 final of 13/05/2015 de en fr
Annex en Press release -
description

Draft Amending Budget (DAB) No 5 for the year 2015 covers a reinforcement of the Union's resources to manage migration and refugee flows, further to the recent developments in the Southern Mediterranean, in particular through additional appropriations for the FRONTEX agency, the Asylum, Migration and Integration Fund (AMIF) and the Internal Security Fund (ISF).
Taking into account the room for redeployment, including from the Galileo programme in payments, the total net increase of appropriations requested for these purposes amounts to EUR 75,8 million in commitment appropriations and zero in payment appropriations.

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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