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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

  
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Adopted budget 

Definitive adoption of the European Union's general budget for the financial year 2015

Official Journal L69 of 13/03/2015:

The budget "Line-by-line" :

b. Draft budget

  
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Draft budget 

Draft general budget 2015

Press release:

de en fr

The Draft general budget 2015 contains:

See the description

  • 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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Draft budget 

Draft general budget 2015

The Draft general budget 2015 contains:

See the description

  • 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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Draft budget 

Statement of estimates of the European Commission for the financial year 2015 (Preparation of the 2015 Draft Budget)

June 2014

  • 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

Press release:

de en fr

Annex: Presentation

  
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Working documents of the Services of the Commission 

Working document Part I - Programme Statements of operational expenditure

June 2014

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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 2014

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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 - Bodies set up by the European Union and having legal personality, and Public-private partnership

June 2014

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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 2014

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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 2014

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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 2014

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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 - Commission buildings (SectionIII)

June 2014

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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 2014

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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 - Funding to international organisations

June 2014

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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 2014

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

Working document Part XI - Payment schedules (on-line publication only)

June 2014

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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

  
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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

Memo

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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.

c. Financial report

  
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Financial report 

Financial report for financial year 2015

Website

d. Mobilisation of the Flexibility Instrument

  
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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

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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.

  
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Proposal for a Decision of the European Parliament and of the Council 

Proposal for a Decision of the European Parliament and of the Council of the Mobilisation of the Flexibility Instrument

Draft Amending Budget No 7

COM(2015) 486

de en fr

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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, after having examined all possibilities for re-allocating appropriations and exhausted any unallocated margin under the expenditure heading Security and Citizenship (heading 3), the Commission proposes to mobilise the Flexibility Instrument. This mobilisation concerns an amount of EUR 66,1 million beyond the ceiling of heading 3 of the multiannual financial framework, and is intended to to finance support for measures for managing the refugee crisis. The payment appropriations corresponding to the proposed mobilisation of the Flexibility Instrument are EUR 52,9 million in 2016 and EUR 13,2 million in 2017.

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 2015

OJ L 190 of 17/7/2015

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Commission's proposal: Draft Amending Budget 2/2015, COM(2015) 16 – 20 January 2015
Council's position: 21 April 2015
Parliament's position: 28 April 2015

Amending budget (AB) No 1 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 AB No 1 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, AB No 1 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. AB No 1 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.

  
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Amending Budget No 2 

Amending Budget No 2 of the European Union for the financial year 2015

OJ L 261 of 7/10/2015

Press release:

de en fr

See the description

Commission's proposal: Draft Amending Budget 1/2015, COM(2015) 11 – 13 January 2015
Council's position: 26 June 2015
Parliament's position: 7 July 2015

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, Amending Budget (AB) No 2 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 AB No 2 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.

  
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Amending Budget No 3 

Amending Budget No 3 of the European Union for the financial year 2015

OJ L 261 of 7/10/2015

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Commission's proposal: Draft Amending Budget 3/2015, COM(2015) 160 – 15 April 2015
Council's position: 19 June 2015
Parliament's position: 7 July 2015

The Amending Budget (AB) 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 AB 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.

  
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Amending Budget No 4 

Amending Budget No 4 of the European Union for the financial year 2015

OJ L 261 of 7/10/2015

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Commission's proposal: Draft Amending Budget 4/2015, COM(2015) 161– 15 April 2015
Council's position: 19 June 2015
Parliament's position: 7 July 2015

Amending Budget (AB) 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.

  
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Amending Budget No 5 

Amending Budget No 5 of the European Union for the financial year 2015

OJ L 261 of 7/10/2015

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Commission's proposal: Draft Amending Budget 5/2015, COM(2015) 241– 13 May 2015
Council's position: 19 June 2015
Parliament's position: 7 July 2015

Amending Budget (AB) 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.

  
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Amending Budget No 6 

Amending Budget No 6 of the European Union for the financial year 2015

OJ L 320 of 4/12/2015

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Commission's proposal: Draft Amending Budget 6/2015, COM(2015) 351 – 15 July 2015
Council's position: 18 September 2015
Parliament's position: 14 October 2015

Amending Budget (AB) No 6 for the year 2015 covers the following:
– A 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 resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.
– The creation of two new budget items 21 01 04 08 and 22 01 04 03 — Support expenditure for trust funds managed by the European Commission. These items are intended to receive compensation for management costs related to the European Union trust funds for external action, in accordance with Article 187(7) of the Financial Regulation.
– An amendment of the establishment plan of the BEREC Office, without incurring any changes to the overall budget or the total number of posts.
In summary, AB 6/2015 has no consequences for expenditure in 2015. The impact for revenue is a change in the distribution between Member States of their own resources contributions.

  
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Amending Budget No 7 

Amending Budget No 7 of the European Union for the financial year 2015

OJ L 320 of 4/12/2015

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Commission's proposal: Draft Amending Budget 7/2015, COM(2015) 485 – 30 September 2015
Council's position: 9 October 2015
Parliament's position: 14 October 2015

Amending Budget (AB) No 7 for the year 2015

On 23 September 2015, the Commission presented a Communication to the European Parliament, the European Council and the Council – Managing the refugee crisis: immediate operational, budgetary and legal measures under the European Agenda on Migration. This Communication identifies a set of priority actions to be taken within the next six months, including the adaptations which need to be made to the budget for 2015, and the draft budget proposal for 2016.

The purpose of Amending Budget (AB) No 7 for the year 2015, is to introduce the necessary changes for immediate measures in the remaining months of 2015, making use of any possibilities for redeployment of appropriations at this stage of the year, without undermining the implementation of other spending programmes. It includes the following:

  • A reinforcement of emergency assistance provided under the Asylum, Migration and Integration Fund (AMIF) and the Internal Security Fund (ISF), for a total amount of EUR 100 million in commitment appropriations;
  • An increase in the number of establishment plan posts for FRONTEX (+ 60 posts), EASO (+ 30) and EUROPOL (+ 30) to increase their capacity on the ground. The related reinforcement of salary expenditure amounts to EUR 1,3 million in commitment and payment appropriations for the three agencies combined;
  • Additional funding for the European Neighbourhood Instrument (EUR 300 million in commitment appropriations), so that the EU Regional Trust Fund in response to the Syrian crisis ("Madad Fund") can reach at least EUR 500 million.
  • An increase in payment appropriations for Humanitarian Aid of EUR 55,7 million through redeployment. A request for the transfer of commitment appropriations for Humanitarian Aid from the Emergency Aid Reserve (EAR) will be made separately, in order to reach EUR 200 million of humanitarian aid for refugees in need.

Reinforcements requested for the Asylum, Migration and Integration Fund (AMIF), the Internal Security Fund (ISF), and Humanitarian Aid in this DAB 7/2015 are partly offset by redeployment of EUR 70,5 million in commitment appropriations and EUR 57,0 milion in payment appropriations currently available in the 2015 budget: notably from the EU Solidarity Fund (EUR 33,7 million in commitment and payment appropriations); from various budget lines in heading 2 (EUR 24,8 million in commitment appropriations and EUR 19,8 million in payment appropriations); and EUR 12,0 million in commitment appropriations and EUR 3,5 million in payment appropriations from the Food and Feed programme.

In addition to redeployment, the reinforcement in commitment appropriations is to be achieved by using the existing margins under the expenditure ceilings of heading 3 (Security and Citizenship, for the full available amount of EUR 23,2 million) and heading 4 (Global Europe, for an amount of EUR 300 million), as well as by mobilising the Flexibility Instrument for an amount of EUR 66,1 million to finance emergency measures under AMIF in heading 3. A proposal to mobilise the Flexibility Instrument is presented in parallel with this DAB.

Overall, the additional measures proposed in this draft amending budget lead to a net increase in the level of commitment appropriations in the 2015 budget of EUR 330,7 million. The level of payment appropriations remains unchanged in 2015, as a large part of the payments will be made in 2016.

Additional needs mentioned in the Communication on Managing the refugee crisis, as compared to the Commission's draft budget (DB) proposal for 2016, will be included in an amending letter to the 2016 draft budget, to be presented in mid-October. This amending letter will also include updated estimates for agricultural expenditure.

  
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Amending Budget No 8 

Amending Budget No 8 of the European Union for the financial year 2015

OJ L 18 of 27/1/2016

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Commission's proposal: Draft Amending Budget 8/2015, COM(2015) 545 – 19 October 2015
Council's position: 10 November 2015
Parliament's position: 25 November 2015

Amending Budget (AB) No 8 for the year 2015 concerns the following:

  • A revision of the forecast of Traditional Own Resources (customs duties),
  • The budgeting of the remainder of the 2014 VAT and GNI own resources balances,
  • The budgeting of the 2015 VAT and GNI own resources balances,
  • An update of the forecast for other revenue,
  • A reduction of EUR 123 474 in both commitment and payment appropriation in the budget of the European Data Protection Supervisor.

The overall impact in terms of revenue, is a decrease in the GNI based contribution of EUR 9.4 billion.

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.

  
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Budget Implementation as at year-end  

Information Note

3. Budget accounting

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 2015

Document

e. Report on budgetary and financial management

  
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Report 

Report on budgetary and financial management for financial year 2015

Document

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 2015 - Consolidated financial statements and consolidated reports on implementation of the budget.

COM(2016)475 Final

g. Accounting Officer's Status Report to the European Parliament and the Council (30 June 2015)

  
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Accounting Officer's Status Report 

Accounting Officer's Status Report to the European Parliament and the Council (30 June 2015) EN

Document

Annex:

h. Protection of the European Union Budget to year end 2015

  
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Communication from the Commission to the European Parliament 

Protection of the European Union Budget to end 2015

COM(2016) 486 final

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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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