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Document 52019DC0300

DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2019 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2018

COM/2019/300 final

Brussels, 15.4.2019

COM(2019) 300 final

DRAFT AMENDING BUDGET No 1
TO THE GENERAL BUDGET 2019

ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2018


Having regard to:

the Treaty on the Functioning of the European Union, and in particular Article 314 thereof, in conjunction with the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

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 (…) 1 , and in particular Article 44 thereof,

the general budget of the European Union for the financial year 2019, as adopted on 12 December 2018 2 ,

The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 1 to the 2019 budget.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

The changes to the statement of revenue and expenditure by section are available on EUR-Lex ( http://eur-lex.europa.eu/budget/www/index-en.htm ). An English version of the changes to this statement is attached for information as a budgetary annex.

EXPLANATORY MEMORANDUM

Draft Amending Budget (DAB) No 1/2019 is intended to enter in the 2019 budget the surplus resulting from the implementation of the budget year 2018. As provided for in Article 18 § 3 of the Financial Regulation applicable to the general budget of the Union 3 , the surplus is the only subject of this DAB and it has to be submitted within 15 days of the submission of the provisional accounts at the end of March 2019.

1.The implementation of the budget year 2018 shows a surplus of EUR 1 802 988 329, which is therefore entered as revenue in the 2019 budget.

(in EUR)

Outturn breakdown 2018

Surplus Revenue

1 274 590 133

Surplus Expenditure

528 398 196

Total surplus

1 802 988 329

2.Budgeting the surplus will diminish accordingly the total contribution of the 28 Member States to the financing of the 2019 budget 4 . The contributions by Member States will also be influenced by the updated own resources forecast which will be available after the Advisory Committee on Own Resources meeting in May 2019 and included in a subsequent Draft Amending Budget.

3.The table below presents a breakdown of the outturn for 2018 in terms of the implementation of revenue:

(in EUR)

Outturn breakdown 2018

Budget
(includ. AB1-6)

Outturn

Variation

Sub-total Revenue

144 767 916 298

146 042 506 431

1 274 590 133

Title 1 - Own resources

142 363 728 037

142 329 649 983

-34 078 054

 

Levies and other duties in the sugar sector

-92 981 713

-85 070 995

7 910 718

 

Custom duties

20 164 642 350

20 316 700 932

152 058 582

 

Own resources accruing from VAT

17 148 885 750

17 132 576 159

-16 309 591

 

Own resources based on GNI

105 143 181 650

104 978 526 257

-164 655 393

 

Correction of budgetary imbalances granted to UK

0

-18 997 428

-18 997 428

 

Gross reduction in the annual GNI-based contribution granted to some Member States

0

5 915 059

5 915 059

Title 3 - Surpluses, balances and adjustments

555 542 325

581 255 381

25 713 056

Title 4 - Persons working with the Institutions

1 547 408 825

1 541 840 701

-5 568 124

Title 5 - Administrative operation of the institutions

45 050 050

3 715 390

-41 334 660

Title 6 - Refunds in connection with Union agreements and programmes

110 000 000

106 217 941

-3 782 059

Title 7 - Interests on late payments and fines

115 000 000

1 427 642 570

1 312 642 570

Title 8 - Borrowing and lending operations

6 186 061

39 035 856

32 849 795

Title 9 – Miscellaneous

25 001 000

13 148 609

-11 852 391

4.The differences in Title 1 (Own Resources) represent 0,02 % of the forecast. They mainly consist of EUR 160 million higher revenue from traditional own resources (100,8 % of the forecast has been collected) and -EUR 200 million lower revenue from exchange rate fluctuations (as own resources are paid in national currency but budgeted and accounted for in euro). In Title 3 (Surpluses, balances and adjustments), linked to the adjustments of own resources, the difference is limited to EUR 26 million.

5.The largest difference (EUR 1 313 million) is found in Title 7 (Default interest and fines). The outturn is composed of competition fines and default interest, other penalty payments and interest linked to fines and penalty payments.

6.The table below presents a breakdown of the outturn for 2018 in terms of budget implementation of expenditure for all institutions:

(in EUR)

Outturn breakdown 2018

Budget
(includ. AB1-6)

Outturn

Variation

Sub-total Expenditure

144 767 916 298

144 239 518 102

-528 398 196

Outturn appropriations of the year

144 767 916 298

144 369 781 354

-398 134 944

European Commission

140 752 776 672

140 430 555 977

-322 220 695

 

Heading 1a - Competitiveness for growth and jobs

20 154 593 499

20 113 652 917

-40 940 582

 

Heading 1b - Economic, social and territorial cohesion

46 577 928 034

46 559 473 543

-18 454 491

 

Heading 2 - Sustainable growth: Natural resources

56 240 984 244

56 228 111 429

-12 872 815

 

Heading 3 - Security and Citizenship

3 013 090 479

2 988 185 217

-24 905 262

 

Heading 4 - Global Europe

8 812 942 021

8 776 262 725

-36 679 295

 

Heading 5 - Administration

5 651 421 501

5 607 423 914

-43 997 587

 

Other special instruments

301 816 894

157 446 231

-144 370 663

Other Institutions

4 015 139 626

3 939 225 376

-75 914 250

 

European Parliament

1 950 687 373

1 934 477 627

-16 209 746

 

Council & European Council

572 894 377

526 545 514

-46 348 863

 

Court of Justice of the European Union

410 025 089

406 681 899

-3 343 190

 

European Court of Auditors

146 015 591

140 484 381

-5 531 210

 

European Economic & Social Committee

135 630 905

133 811 443

-1 819 462

 

Committee of the Regions

96 100 540

95 380 187

-720 353

 

European Ombudsman

10 837 545

10 331 816

-505 729

 

European Data Protection Supervisor

14 449 068

13 539 302

-909 766

 

European External Action Service

678 499 138

677 973 207

-525 931

Cancellation of appropriations carried over from previous years

0

-129 699 126

-129 699 126

European Commission

0

-68 082 034

-68 082 034

Other Institutions

0

-61 617 091

-61 617 091

Exchange rate variations on expenditure

0

-564 126

-564 126

7.The Commission implemented 99,8 % of the authorised payment appropriations. The amount not implemented was EUR 322 million, of which EUR 120 million of the Emergency Aid Reserve.

8.The under-implementation of the other institutions of EUR 76 million was lower than in the previous three years (EUR 83 million in 2017, EUR 103 million in 2016 and EUR 94 million in 2015).

(1)      OJ L 193, 30.7.2018, p. 1.
(2) .    OJ L 67, 7.3.2019.
(3)    OJ L 193, 30.7.2018, p. 1.
(4)    The Draft Amending Budget is proposed for EU 28 as the date of the withdrawal of the UK was postponed until 31 October 2019.
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