The availability of the following documents for a particular budget year depends on how far procedures have been completed. See also : the budgetary procedure
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 – 2017 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 2017 Draft Budget, pursuant to Article 38(3)(c) of the Financial Regulation.
Working Document V presents the budget implementation forecast for 2016, information on assigned revenue implementation in 2015, and a progress report on outstanding commitments (RAL) and managing potentially abnormal RAL (PAR) for 2015.
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 to the draft budget for the year 2017 (AL 1/2017) proposes four main areas of amendment to the draft budget (DB) 2017. Three are policy-related: for agriculture and fisheries, for competitiveness for growth and jobs, and for the new Partnership Framework under the Migration Agenda, the External Investment Plan, and security. The fourth group of amendments proposed relates to a number of administrative and technical adjustments. In more detail, AL 1/2017 covers the following:
The Commission also wishes to stress that it intends to fund the Youth Employment Initiative (YEI) in 2017 up to a level of EUR 500 million in commitment appropriations. However, at this stage, the Commission does not propose the budgetary allocations in this Amending Letter as it intends to finance this amount from the GMC which will be available after the technical adjustment of 2017. Consequently, the Commission will propose to add these allocations through a draft amending budget to be submitted to the European Parliament and the Council immediately after the technical adjustment in early 2017.
Overall, the net impact of AL 1/2017 on expenditure in the 2017 draft budget is an increase of EUR 1 257,2 million in commitment appropriations and an increase of EUR 523,1 million in payment appropriations.
On the revenue side of the budget, some fines decided by the Commission recently will be paid and all legal remedies will be exhausted at the end of 2016 for an estimated amount of EUR 1 billion. The Commission proposes to increase the relevant budget items in the revenue part of the budget by this amount. This will reduce the GNI contribution requested from the national budgets by the same amount.
Commission's proposal: COM(2016) 313 – 30 June 2016
Council's position: 12 December 2016
Parliament's position: 1 December 2013
After having examined all possibilities for re-allocating appropriations under the expenditure ceiling for heading 3 (Security and citizenship), it appears necessary to mobilise the Flexibility Instrument to supplement the financing available in the general budget of the Union for the financial year 2017, beyond the ceilings of heading 3 by the amount of EUR 530,0 million to finance measures in the field of migration, refugees and security.
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 at EUR 238,3 million in 2017, EUR 91,0 million in 2018, EUR 141,9 million in 2019 and EUR 58,8 million in 2020.
Council Regulation (EU, EURATOM) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (hereafter "the MFF regulation"), allows for the mobilisation of the Flexibility Instrument to allow the financing of clearly identified expenditure which could not be financed within the limits of the ceilings available for one or more headings of the multiannual financial framework.
In accordance with Article 11 of the MFF regulation 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 and on sound financial management, after having examined all possibilities for re-allocating appropriations and exhausted any unallocated margin under the expenditure heading Global Europe (heading 4), the Commission proposes to mobilise the Flexibility Instrument in 2017 for an amount of EUR 275 million.
This mobilisation concerns an amount of EUR 275 million over and above the ceiling of heading 4 of the multiannual financial framework, and is intended to finance the provisionning 2017 of the European Fund for Sustainable Development (EFSD).
Commission's proposal: COM(2016) 678 – 17 October 2016 (replacing Commission's proposal COM(2016) 314 – 30 June 2016)
Council's position: 12 December 2016
Parliament's position: 1 December 2016
After having examined all other financial possibilities to react to unforeseen circumstances within the 2017 commitment ceilings for headings 3 (Security and citizenship) and 4 (Global Europe) of the multiannual financial framework, and having regard to the mobilisation of the Flexibility Instrument for the full amount of EUR 530 million available in 2017, it appears necessary to mobilise the Contingency Margin to address the needs stemming from the migration, refugee and security crisis, by increasing the commitment appropriations in the general budget of the Union for the financial year 2017, over and above the ceilings of headings 3 and 4 of the multiannual financial framework.
For the general budget of the Union for the financial year 2017, the Contingency Margin shall be mobilised to provide the amount of EUR 1 176 030 960 in commitment appropriations over and above the commitment ceiling of heading 3 (Security and citizenship) and of EUR 730 120 000 in commitment appropriations over and above the commitment ceiling of heading 4 (Global Europe) of the multiannual financial framework.
The total amount of EUR 1 906 150 960 in commitment appropriations resulting from Article 1 shall be offset against the margins under the commitment ceilings for the years 2017 to 2019 of the following headings of the multiannual financial framework:
Commission's proposal: Draft Amending Budget 1/2017, COM(2017) 45 – 26 January 2017
Council's position: 3 April 2017
Parliament's position: 5 April 2017
Amending Budget (AB) No 1 for the year 2017 covers the mobilisation of the European Union Solidarity Fund (EUSF) for an amount of EUR 70 402 434 in commitment and payment appropriations. The mobilisation relates to floods in the United Kingdom, drought and fires in Cyprus and fires in Portugal.
Commission's proposal: Draft Amending Budget 2/2017, COM(2017) 188 - 12 April 2017
Council's position: 8 June 2017
Parliament's position: 4 July 2017
The present Amending Budget (AB) No 2/2017 is intended to enter in the budget 2017 the surplus resulting from the implementation of the budget year 2016. 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 at end of March 2017.
The implementation of the budget year 2016 shows a surplus of EUR 6 404 529 791,03 (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 2017 budget.
Commission's proposal: Draft Amending Budget 3/2017, COM(2017) 288 - 30 May 2017
Council's position: 4 September 2017
Parliament's position: 13 September 2017
The purpose of Amending Budget (AB) No 3 for the year 2017 is twofold:
- The provision of EUR 500 million of additional commitment appropriations to the Youth Employment Initiative (YEI) as agreed by the European Parliament and the Council in their agreement on the budget 2017. No reinforcement in payment appropriations is proposed.
- An amendment of the establishment plans of the decentralised agency ACER and the joint undertaking SESAR2, without incurring any changes to the overall budget or the total number of posts.
Commission's proposal: Draft Amending Budget 4/2017, COM(2017) 541 - 26 June 2017
Council's position: 4 September 2017
Parliament's position: 13 September 2017
Amending Budget (AB) No 4 for the year 2017 accompanies the proposal to mobilise the European Union Solidarity Fund (EUSF) for an amount of EUR 1 196 797 579 to provide assistance to Italy further to a series of earthquakes that took place between August 2016 and January 2017 in the regions of Abruzzo, Lazio, Marche and Umbria.
AB No 4/2017 proposes to enter in the general budget 2017 EUR 1 166 797 579 in commitment and payment appropriations to cover the budgetary needs of this mobilisation, after having deducted the advance already paid in 2016 (EUR 30 000 000).
Commission's proposal: Draft Amending Budget 5/2017, COM(2017) 485 - 28 July 2017
Council's position: 10 October 2017
Parliament's position: 24 October 2017
The purpose of Amending Budget (AB) No 5 for the year 2017 is twofold:
Overall, this AB increases the level of commitment appropriations by EUR 297.8 million whereas the level of payment appropriations remains unchanged.
Commission's proposal: Draft Amending Budget 6/2017, COM(2017) 597 - 9 October 2017
Council's position: 30 November 2017
Parliament's position: 30 November 2017
The purpose of Amending Budget (AB) No 6 for the year 2017 is to update both the expenditure and the revenue sides of the budget to take account of the latest developments:
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.