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 the activities supported by EU Trust Funds, their implementation and performance.
Working Document XII 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 2018 (AL 1/2018) covers the following:
Commission's proposal: COM(2017) 271 – 30 May 2017
Council's position: 30 November 2017
Parliament's position: 30 November 2017
Having examined all possibilities for re-allocating appropriations under the expenditure ceiling for heading 3 (Security and citizenship), it is necessary to mobilise the Flexibility Instrument to supplement the financing available in the general budget of the Union for the financial year 2018, beyond the ceilings of heading 3 by the amount of EUR 837 241 199 to finance measures in the field of migration, refugees and security. This amount includes amounts which lapsed in the previous years of the European Union Solidarity Fund and of the European Globalisation Adjustment Fund and which are made available for the Flexibility Instrument in accordance with the second subparagraph of Article 11(1) of Regulation (EU, Euratom) No 1311/2013.
On the basis of the expected payment profile, the distribution of the payment appropriations corresponding to the mobilisation of the Flexibility Instrument shall be estimated as follows: EUR 464 039 631 in 2018, EUR 212 683 883 in 2019, EUR 126 354 910 in 2020 and EUR 34 162 775 in 2021.
Commission's proposal: Draft Amending Budget 1/2018, COM(2018) 155 – 22 February 2018
Council's position: 14 May 2018
Parliament's position: 30 May 2018 (awaiting publication in the Official Journal)
Amending Budget (AB) No 1 for the year 2018 accompanies the proposal to mobilise the European Union Solidarity Fund (EUSF) for an amount of EUR 104 166 951 to provide assistance to Greece for the earthquakes in Lesbos, to France for the hurricans in Saint Martin and Guadeloupe, as well as to Portugal and Spain for the forest fires that occurred in Centro and in Galicia in the course of 2017.
AB No 1/2018 proposes to enter the necessary appropriations in the general budget 2018, both in commitments and payments, after having deducted the advances already paid out to Greece, France and Portugal (EUR 6 520 846).
Draft Amending Budget (DAB) No 2/2018 is intended to enter in the 2018 budget the surplus resulting from the implementation of the budget year 2017. As provided for in Article 18 § 3 of the Financial Regulation applicable to the general budget of the Union , the surplus 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 of March 2018.
The implementation of the budget year 2017 shows a surplus of EUR 555 542 325, which is therefore entered as revenue in the 2018 budget.
The Commission Decision on the Facility for Refugees in Turkey was amended on 14 March 2018 in order to allocate an additional EUR 3 billion (a 'second tranche') to the Facility over the period 2018–2019. This amendment follows the successful implementation of the first tranche of the Facility with funding under the 2016 and 2017 budgets, as confirmed in the 2nd Annual Report on the Facility. The EU-Turkey Statement of 18 March 2016 confirms that the EU would mobilise additional funding for the Facility by end-2018, bringing the total budget for the Facility to EUR 6 billion.
The present draft amending budget proposes to add EUR 500 million in commitment appropriations as the EU contribution to the second tranche to the EU budget in 2018, in addition to the EUR 50 million financed from the existing Humanitarian Aid budgetary envelope in 2018.
As the unallocated margin available under heading 4 Global Europe is not sufficient to cover this reinforcement (EUR 256,2 million), it is proposed to use the Global Margin for Commitments in accordance with Article 14 of the Multiannual Financial Framework (MFF) regulation, for financing the balance (EUR 243,8 million).
The remaining EU budget contribution to the Facility will be proposed under the 2019 draft budget.
Draft Amending Budget (DAB) No 4 for the year 2018 accompanies the proposal to mobilise the European Union Solidarity Fund (EUSF) for an amount of EUR 33 992 206 to provide assistance to Bulgaria, Greece, Lithuania and Poland following natural disasters that took place in these Member States in the course of 2017:
DAB No 4/2018 proposes to enter the necessary appropriations in the general budget 2018, both in commitments and 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.