The availability of the following documents for a particular budget year depends on how far procedures have been completed. See also : the budgetary procedure
The Draft general budget 2016 contains:
Programme Statement May 2015
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.
Working Document II presents information on Commission human resources, both for the establishment plans and for external personnel and across all headings of the multiannual financial framework. Moreover, pursuant to Article 38(3)(b)(v) of the Financial Regulation, it provides a summary table for the period 2014 – 2016 which shows the number of full-time equivalents for each category of staff and the related appropriations for all institutions.
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 IV presents information on all pilot projects and preparatory actions which have budget appropriations (commitments and/or payments) in the 2016 Draft Budget, pursuant to Article 38(3)(c) of the Financial Regulation.
Working Document V presents the budget implementation forecast for 2015, information on assigned revenue implementation in 2014, and a progress report on outstanding commitments (RAL) and managing potentially abnormal RAL (PAR) for 2014.
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 VII presents information on buildings under Section III - Commission, pursuant to Article 203(3) of the Financial Regulation.
Working Document VIII presents information on human resources and expenditure related to the external actions of the European Union.
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 X presents the use made of financial instruments, pursuant to Article 38(5) of the Financial Regulation.
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.
This Amending Letter No 1 (AL1) to the draft budget for the year 2016 reflects the budgetary impact of the political agreement on the financing of the EFSI Guarantee Fund reached between the European Parliament and the Council on 28 May 2015, which facilitated the adoption of the Regulation on the European Fund for Strategic Investments (EFSI) on 24 June 2015.
This Amending Letter No 2 (AL2) to the draft budget for the year 2016 covers the following:
The net budgetary impact of these changes across all headings is an increase in commitment appropriations of EUR 1 070,6 million, and in payment appropriations of EUR 914,5 million.
Commission's proposal: COM (2015) 514 – 14 October 2015
Council's position: 24 November 2015
Parliament's position: 25 November 2015
Article 11 of Council Regulation (EU, Euratom) No 1311/2013 allows for the mobilisation of the Flexibility Instrument within the annual ceiling of EUR 471 million (2011 prices) to allow the financing of clearly identified expenditure which could not be financed within the limits of the ceilings available for one or more other headings.
Due to the urgent needs, it is necessary to mobilise an important additional amount to finance measures to alleviate the migration and refugee crisis. After having examined all possibilities for re-allocating appropriations under the expenditure ceilings for heading 3 (Security and Citizenship) and heading 4 (Global Europe), it appears necessary to mobilise the Flexibility Instrument to complement the financing in the general budget of the European Union for the financial year 2016, beyond the ceilings of heading 3 by EUR 1 506 million and heading 4 by EUR 24 million to finance measures in the field of migration and refugees. The unused annual amounts available for the Flexibility Instruments of the financial years 2014 and 2015 should be used for this mobilisation.
On the basis of the expected payment profile, the payment appropriations corresponding to the mobilisation of the Flexibility Instrument should be distributed over several financial years and are estimated to EUR 734,2 million in 2016, EUR 654,2 million in 2017, EUR 83,0 million in 2018, and EUR 58,6 million in 2019.
Commission's proposal: Draft Amending Budget 1/2016, COM(2016) 152 – 9 March 2016
Council's position: 16 March 2016
Parliament's position: 13 April 2016
The purpose of Amending Budget (AB) No 1 for the year 2016 is twofold:
Overall, this AB has no net impact on the level of appropriations in the 2016 budget.
The present Draft Amending Budget (DAB) No 2/2016 is intended to enter in the budget 2016 the surplus resulting from the implementation of the budget year 2015. 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 at end March 2016.
The implementation of the budget year 2015 shows a surplus of EUR 1 349 116 813,74 (excluding the outturn of contributions received from European Free Trade Association (EFTA) countries part of the European Economic Area (EEA) agreement), which is therefore entered as revenue in the 2016 budget.
Following the November 2015 attacks in Paris and those of March 2016 in Brussels, all institutions have reviewed their security needs in the short to medium term. The draft budget for 2017 incorporates additional elements related to security for almost all institutions. However, in some cases the need to accelerate the reinforcement of security measures and installations requires additional resources in 2016 already.
Draft amending budget (DAB) No 3 for the year 2016 proposes to reinforce the budget for security for a total of EUR 15,8 million, as follows:
In EUR million, rounded figures
|Court of Justice||1,8|
|European Court of Auditors||2,1|
|European Economic and Social Committee||0,4|
|Committee of the Regions||0,3|
|European External Action Service||2,5|
The result is an increase of non-differentiated expenditure in the 2016 budget for heading 5 Administration. However, it is proposed to redeploy the necessary payment appropriations from the ITER operational line in heading 1a to avoid any impact on the global level of payments.
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.