Introduction

The Commission is committed to presenting accurate, reliable and understandable performance
information relating to EU spending programmes. This annex to the annual management and
performance report contains the programme performance overview, which is drawn from the
programme statements attached to the 2023 draft budget. This overview presents all of the EU
spending programmes for the 2021-2027 period in a concise and uniform format. In addition, it
presents the implementation and the performance of the programmes for the 2014-2020 period for
which relevant payments were still being implemented in 2021.

For each programme, the overview contains a file with the following information.

  • Concrete examples of the main achievements of both the 2021-2027 and 2014-2020 programmes.
  • For each 2021-2027 programme:
    • the 2021-2027 budget;
    • the rationale and design of the programme;
    • the legal basis;
    • the budget implementation;
    • the contribution to horizontal priorities (climate, biodiversity and gender);
    • an assessment of the performance of the programme based on currently available information.
  • For each 2014-2020 predecessor programme (if applicable):
    • the budget implementation;
    • an assessment of the performance of the programme based on currently available information.

The ‘Performance assessment’ section presents a summary of the overall progress towards achieving the programme objectives. In addition, the ‘Key performance indicators’ section includes an assessment of whether the indicators are on track to reach their targets.

It should be kept in mind that, with most of the 2021-2027 programmes having barely been launched in 2021, in most cases little implementation data, if any, is yet available. Moreover, given the multiannual life cycle of EU spending programmes, information on actual results may only become available a number of years after the start of programme implementation. This applies, in particular, to the European Structural and Investment Funds and other long-term investment programmes. On the other hand, the implementation of certain programmes from the 2014-2020 programming period is still ongoing, and will continue for a number of years, as provided for in their respective legal bases. A novel feature of this reporting exercise is that we also report on the results of such ongoing 2014-2020 programmes.

The information summarised and presented in this overview for each individual programme does not
replace the full set of data and performance information as required by Article 41(3)(h) of the financial 7 regulation (1) when the Commission presents the proposed draft budget. A complete overview of all 48 EU spending programmes is presented in the Working Document Part I – Programme statements of operational expenditure of the 2023 draft budget.

(1) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union (OJ L 193, 30.7.2018, p. 1).

 

Financial information: methodology

The purpose of the financial information presented in the programme performance overview is to enable the reader to make the link between the funds made available for a specific topic and the results achieved through these funds.

The methodology takes into account the fact that the EU budget uses different categories of
expenditure (or ‘fund sources’), and it is important to include all of them to present a full picture of the financial efforts made to achieve the objectives. Each programme file presents financial information on both the 2021-2027 programme and its predecessor programme(s), insofar as they remain relevant.

Due to the evolving nature of the EU budget, additional fund sources have been included in the financial information on the 2021-2027 programme. For this reason, the methodology varies between the two multiannual financial frameworks.

With respect to the 2014-2020 programmes, the following should be noted.

  • The total budget of a programme principally includes the commitment appropriations authorised on an annual basis by the European Parliament and the Council, i.e. the voted budget. In addition, this year’s report contains the implementation made on the basis of two additional sources, as follows.
    1. Expenditure relating to amounts carried over from the previous year.
    2. Payments made on the basis of recoveries and repaid advances for the programmes that the Commission implements in cooperation with the Member States: the European Regional Development Fund, the Cohesion Fund, the European Social Fund, the Fund for European Aid to the Most Deprived, the European Globalisation Adjustment Fund, the European Agricultural Guarantee Fund, the European Agricultural Fund for Rural Development, the Asylum, Migration and Integration Fund, the Internal Security Fund and the European Maritime and Fisheries Fund.
  • Payments made in the 2014-2020 period on the outstanding commitments from the 2007- 2013 period are not included in the calculations so as to focus only on the implementation of the 2014-2020 programmes and the related achievements.
  • Any exceptions to the above methodology are specified in a footnote in the programme files concerned.

With respect to the 2021-2027 programmes, the following should be noted.

  • The total budget includes commitment appropriations arising:
    • from the voted budget, i.e. authorised on an annual basis by the European Parliament and the Council;
    • from the amounts of fines pursuant to Article 5 of the MFF Regulation (this source is used only for 2022 and 2023).
    • from NextGenerationEU;
    • from decommitments made available again for research programmes, pursuant to Article 15(3) of the financial regulation; and
    • from assigned revenue resulting from the participation of European Free Trade
    • Association states and other countries and entities in certain EU programmes.
  • 2021 being the first year of the new multiannual financial framework, no carried-over amounts or recoveries and repaid advances are included in the total amounts (these will be included in the programme performance overview from next year onwards).
  • Payments made in the 2021-2027 period on the outstanding commitments from the 2014- 2020 period are not included in the calculations, in accordance with the approach used for the 2014-2020 programmes (see above).
  • Some programmes (e.g. ESF+) can pursue their objectives by making financial contributions to other programmes, which then use them to fund their own activities. In such cases, these transferred amounts are included within the financial information of the recipient programme(s) and excluded from the financial information of the contributing programme. This convention ensures no double-counting of resources.
  • Any exceptions to the above methodology are specified in a footnote in the programme files concerned.

 

Key performance indicators: methodology

 

Download the introduction and the methodology

DownloadPDF - 885.2 KB
DownloadPDF - 931.1 KB

 

DepartmentsTopics