# EUR-Lex - 52014DC0649 - EN

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# 52014DC0649

**DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2014 GENERAL STATEMENT OF REVENUE STATEMENT OF EXPENDITURE BY SECTION Section III – Commission Section VIII – European Ombudsman /* COM/2014/0649 final - 2014/ () */**
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DRAFT AMENDING BUDGET N° 6
TO THE GENERAL BUDGET 2014
GENERAL STATEMENT OF REVENUE
STATEMENT OF EXPENDITURE BY SECTION
Section III – Commission
Section VIII – European Ombudsman
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,
– 
the Regulation (EU, Euratom) No 966/2012 of the
European Parliament and of the Council of 25 October 2012 on the Financial
Regulation applicable to the general budget of the Union[1], and in particular
Article 41 thereof,
– 
the Council Regulation (EU, Euratom) No
1311/2013 of 2 December 2013 laying down the multiannual financial framework for
the years 2014-2020[2],
and in particular Article 13 thereof,
– 
the general budget of the European Union for the
financial year 2014 adopted on 20 November 2013[3],
– 
the amending budget No 1/2014[4], adopted on 16 April
2014,
– 
the draft amending budget No 2/2014[5], adopted on 15 April
2014,
– 
the draft amending budget No 3/2014[6], adopted on 28 May 2014,
– 
the draft amending budget No 4/2014[7], adopted on 9 July
2014, as amended on 16 October 2014[8],
– 
the draft amending budget No 5/2014[9], adopted on 8 September
2014,
The European
Commission hereby presents to the budgetary authority the draft amending budget
No 6 to the 2014 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.
TABLE OF
CONTENT
1.       Introduction.. 3
2.       Own Resources. 3
2.1.         Traditional Own Resources. 3
2.2.         VAT and GNI own resources balances. 3
2.3.         GNI own resources contributions. 4
3.       Changes in commitment and payment appropriations (Section III) 4
3.1.         European Maritime and Fisheries Fund (Heading 2) 4
3.2.         Sustainable Fisheries Partnership Agreements (Heading 2) 5
3.3.         Emergency Aid Reserve (Heading 4) 5
4.       European Ombudsman (Section VIII) 5
5.       Summary table by MFF heading.. 6
1.           Introduction
Draft Amending Budget
(DAB) No 6 for the year 2014 concerns the following:
– 
A revision of the forecast of Traditional Own
Resources (customs duties), VAT and GNI  own resources balances.
– 
A reduction in the budgetary appropriations
related to the European Maritime and Fisheries Fund and the reserve for
Sustainable Fisheries Partnership Agreements, for a total amount of EUR 76,3 million
in commitment appropriations and EUR 6,2 million in payment appropriations. It
is proposed to redeploy the related payment appropriations to the Emergency Aid
Reserve.
– 
An increase in the budgetary appropriations,
both commitments and payments of EUR 93 500 for the European Ombudsman,
in order to ensure that all salary remunerations due in 2014 can be paid by the
end of the year.
The
overall impact in terms of expenditure, is a decrease of EUR 76,2 million commitment
appropriations, and an increase of EUR 93 500 for payment
appropriations.
The overall
impact in terms of revenue, is a decrease in the requirements for Own Resources
of EUR 9 527,7 million. In addition, the distribution by Member State is adjusted.
2.           Own Resources
In accordance with Article
16 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000[10], the Commission has revised the forecasts for own resources. This
refers in particular to traditional own resources and to VAT (value added tax)
and GNI (gross national income) balances.
2.1.        Traditional
Own Resources
The Commission proposes to
increase Traditional Own Resources (TOR) by EUR 420 million in
chapter 12 of revenue to reflect the trend in custom duties made available to
the budget up to now. If new data for the last quarter of the year implies
significant changes to this estimation, the Commission might revise its figures
in the course of the budgetary procedure.
2.2.        VAT
and GNI own resources balances
As far as the VAT and GNI
own resources balances of previous years are concerned, and on the basis of the
available information, the Commission proposes to enter a negative amount of
EUR 285 million for the VAT balances and a positive amount of EUR 9
813 million for the GNI balances, having a global impact of EUR 9 528 million,
which reduces the Member States' GNI contributions accordingly[11]. This positive amount relates to chapters 31[12] and 32[13] of the revenue side of the budget. The amount for the GNI balances
is exceptionally high due to the work carried out by Member States to ensure
that existing GNI reservations can be lifted in addition to the major revisions
of GNI data made by some of them.
At this stage the
calculations for Member States' balances are still provisional because of the
on-going verification of VAT and GNI data. This may lead the Commission to
revise the figures in the course of the procedure for this DAB.
2.3.        GNI
own resources contributions
Taking into account the
revised forecasts for traditional own resources, VAT and GNI balances as set out
above, the resulting overall impact on Member States' GNI contributions of this
DAB 6/2014 is a decrease of EUR 9 947,7million.
Member State || Draft amending budget No. 5/2014 || Draft amending budget No. 6/2014 || New amount
Belgium || 2 920 454 359 || - 289 405 330 || 2 631 049 029
Bulgaria ||  297 197 481 || - 29 451 080 ||  267 746 401
Czech Republic || 1 010 207 025 || - 100 107 470 ||  910 099 555
Denmark || 1 974 528 487 || - 195 667 864 || 1 778 860 623
Germany || 21 577 311 887 || -2 138 225 185 || 19 439 086 702
Estonia ||  138 414 059 || - 13 716 279 ||  124 697 780
Ireland || 1 067 000 044 || - 105 735 430 ||  961 264 614
Greece || 1 338 133 757 || - 132 603 695 || 1 205 530 062
Spain || 7 650 473 560 || - 758 131 287 || 6 892 342 273
France || 15 929 748 815 || -1 578 574 303 || 14 351 174 512
Croatia ||  314 195 881 || - 31 135 553 ||  283 060 328
Italy || 11 727 836 170 || -1 162 181 591 || 10 565 654 579
Cyprus ||  114 142 533 || - 11 311 068 ||  102 831 465
Latvia ||  183 133 065 || - 18 147 753 ||  164 985 312
Lithuania ||  259 834 181 || - 25 748 526 ||  234 085 655
Luxembourg ||  241 820 995 || - 23 963 492 ||  217 857 503
Hungary ||  728 746 903 || - 72 215 899 ||  656 531 004
Malta ||  52 399 087 || - 5 192 539 ||  47 206 548
Netherlands || 4 649 296 143 || - 460 726 626 || 4 188 569 517
Austria || 2 393 635 627 || - 237 199 703 || 2 156 435 924
Poland || 2 925 159 273 || - 289 871 568 || 2 635 287 705
Portugal || 1 231 673 537 || - 122 053 914 || 1 109 619 623
Romania || 1 074 854 216 || - 106 513 748 ||  968 340 468
Slovenia ||  262 105 545 || - 25 973 610 ||  236 131 935
Slovakia ||  539 994 575 || - 53 511 300 ||  486 483 275
Finland || 1 475 419 202 || - 146 208 133 || 1 329 211 069
Sweden || 3 258 647 238 || - 322 918 889 || 2 935 728 349
United Kingdom || 15 047 915 871 || -1 491 188 191 || 13 556 727 680
Article 1 4 0 — Total || 100 384 279 516 || -9 947 680 026 || 90 436 599 490
3.           Changes in commitment and payment appropriations
(Section III)
3.1.        European
Maritime and Fisheries Fund (Heading 2)
Due to
the late adoption of the legal basis for the European Maritime and Fisheries
Fund, a number of actions that were planned will not take place as expected in
2014.
The
budget for the administrative and support expenditure (budget item 11 01 04 01),
intially proposed on the basis of a full year, will not be spent in its entirity.
Similarly, the contribution to the executive agency for Small-and Medium-sized
Entreprises (budget item 11 01 06 01), that will receive the
delegation for managing part of the programme, can be reduced, as recruitments
will be made later than originally planned. Both budget lines concern
non-differentiated expenditure, with the corresponding EUR 1,6 million
becoming available in commitment and payment appropriations.
The
late adoption of the legal basis has also delayed the implementation of
operational expenditure of the European Maritime and Fisheries Fund (EMFF)
under direct management. A EUR 2,8 million reduction in commitment
appropriations is proposed for Governance and Communication (budget item
11 06 62 04), as communication actions have been delayed and
four advisory councils will not yet be operational by the end of 2014. A
reduction (EUR 0,9 million) can also be made in commitments for Scientific
advice and knowledge (budget item 11 06 62 01).
The following table
summarises the effect of DAB 6/2014 on the corresponding budget lines:
(in EUR )
|| Budget 2014 || Draft Amending Budget  No 6/2014 || Budget 2014 (incl. DAB 6/2014)
Commitments || Payments || Commitments || Payments || Commitments || Payments
— || Support expenditure for maritime affairs and fisheries – Non operational administrative and techncial assistance (11 01 04 01) || 4 100 000 || 4 100 000 || - 774 900 || - 774 900 || 3 325 100 || 3 325 100
— || Executive Agency for Small- and Medium-sized Entreprises – Contribution from the European Maritime and Fisheries Fund (EMFF) (11 01 06 01) || 1 592 000 || 1 592 000 || - 809 000 || - 809 000 || 783 000 || 783 000
— || Scientific advice and knowledge (11 06 62 01) || 14 349 220 || 21 639 419 || - 936 000 || || 13 413 220 || 21 639 419
— || Governance and Communication (11 06 62 04) || 6 809 400 || 4 857 767 || - 2 765 500 || || 4 043 900 || 4 857 767
Total || 26 850 620 || 32 189 186 || - 5 285 400 || - 1 583 900 || 21 565 220 || 30 605 286
3.2.        Sustainable Fisheries Partnership
Agreements (Heading 2)
After
analysis of the status of negotiations linked to the Sustainable Fisheries
Partnership Agreements and the evaluation of the possible dates of entry into
force, in DAB 3/2014 the Commission had already identified an amount of
EUR 65 million in payment appropriations that could be released from
the corresponding reserve (40 02 41). Following an updated
assessement, it now appears that a further EUR 4,6 million in payment
appropriations can be released and are available for redeployment. This amount
has not been included in the Global Transfer (DEC 31/2014), as amounts in
reserve are not eligible for a transfer to another budget line. Reflecting the
overall reduction in payments from the reserve line proposed in DAB 3/2014 and
in this DAB 6/2014, the EUR 71 million in commitment approriations in
the reserve can also be reduced.
(in million EUR,)
Sustainable fisheries partnership agreements || Budget 2014 (DAB 3 included) || Draft Amending Budget  No 6/2014 || Budget 2014 (incl. DAB 6/2014)
Commitments || Payments || Commitments || Payments || Commitments || Payments
Reserve (40 02 41) || 115 342 000 || 47 342 000 || -71 000 000 || -4 567 000 || 44 342 000 || 42 775 000
3.3.        Emergency
Aid Reserve (Heading 4)
The
Commission proposes to redeploy the EUR 6,2 million in payment
appropriations identified in sections 3.1 and 3.2 above to the Emergency Aid
Reserve, to help facing possible humanitarian crises till the end of the year.
(in million EUR,)
Emergency Aid Reserve || Budget 2014 (DAB 3 included) || Draft Amending Budget  No 6/2014 || Budget 2014 (incl. DAB 6/2014)
Commitments || Payments || Commitments || Payments || Commitments || Payments
Reserve (40 02 42) || 297 000 000 || 150 000 000 || || 6 150 900 || 297 000 000 || 156 150 900
4.           European Ombudsman (Section VIII)
In accordance with article
41(2) of the Financial Regulation, the European Ombudsman has requested a draft
amending budget.
The authorised budget for
2014 did not make any provision for the salary adjustment as of 1 July 2012.
However, the increase in salaries for 2012 that was finally decided in April
2014, including its retroactive effect as from 1 July 2012, resulted in
additional expenditure amounting to EUR 193 800 as regards the
remunerations to be paid by the European Ombudsman in 2014. This is a significant
amount (+3 % of the authorised appropriations related to salary lines) for
an institution with a comparatively small budget like the European Ombudsman,
for which most expenditure is linked to contractual obligations.
The European Ombudsman has
already made a determined effort to absorb as much of this additional
expenditure as possible, in particular by reallocating funds foreseen for other
purposes in the 2014 budget. A request for a transfer to cover over 50 %
of the needs was approved by the Budgetary Authority in September.
Nevertheless, without the increase of EUR 93 500 now requested for
both commitment and payment appropriations, the European Ombudsman will be
unable to ensure that all remunerations due in 2014 can be paid before the end
of the year.
5.           Summary
table by MFF heading
Heading || Budget 2014 (incl. AB 1 and DAB 2-5/2014) || Draft Amending Budget 6/2014 || Budget 2014 (incl. AB 1 and DAB 2-6/2014)
CA || PA || CA || PA || CA || PA
1. || Smart and inclusive growth || 63 986 340 779 || 66 374 487 058 || || || 63 986 340 779 || 66 374 487 058
Ceiling || 63 973 000 000 || || || || 63 973 000 000 ||
Margin || 75 989 221 || || || || 75 989 221 ||
1a || Competitiveness for growth and jobs || 16 484 010 779 || 12 028 322 326 || || || 16 484 010 779 || 12 028 322 326
Ceiling || 16 560 000 000 || || || || 16 560 000 000 ||
Margin || 75 989 221 || || || || 75 989 221 ||
1b || Economic social and territorial cohesion || 47 502 330 000 || 54 346 164 732 || || || 47 502 330 000 || 54 346 164 732
Ceiling || 47 413 000 000 || || || || 47 413 000 000 ||
Margin || -89 330 000 || || || || -89 330 000 ||
Flexibility Instrument || 89 330 000 || || || || 89 330 000 ||
Margin || 0 || || || || 0 ||
2. || Sustainable growth: natural resources || 59 267 214 684 || 56 564 930 369 || -76 285 400 || -6 150 900 || 59 190 929 284 || 56 558 779 469
Ceiling || 59 303 000 000 || || || || 59 303 000 000 ||
Margin || 35 785 316 || || || || 112 070 716 ||
Of which: European Agricultural Guarantee Fund (EAGF) — Market related expenditure and direct payments || 43 778 100 000 || 43 776 956 403 || || || 43 778 100 000 || 43 776 956 403
Sub-ceiling || 44 130 000 000 || || || || 44 130 000 000 ||
Net transfer between EAGF and EAFRD || 351 900 000 || || || || 351 900 000 ||
Margin || || || || || ||
3. || Security and citizenship || 2 171 998 732 || 1 677 039 976 || || || 2 171 998 732 || 1 677 039 976
Ceiling || 2 179 000 000 || || || || 2 179 000 000 ||
Margin || 7 001 268 || || || || 7 001 268 ||
4. || Global Europe || 8 325 000 000 || 6 842 004 256 || || || 8 325 000 000 || 6 842 004 256
Ceiling || 8 335 000 000 || || || || 8 335 000 000 ||
Margin || 10 000 000 || || || || 10 000 000 ||
5. || Administration || 8 404 517 081 || 8 405 389 881 || 93 500 || 93 500 || 8 404 610 581 || 8 405 483 381
Ceiling || 8 721 000 000 || || || || 8 721 000 000 ||
Margin || 316 482 919 || || || || 316 389 419 ||
Of which: Administrative expenditure of the institutions || 6 797 392 438 || 6 798 265 238 || 93 500 || 93 500 || 6 797 485 938 || 6 798 358 738
Sub-ceiling || 7 056 000 000 || || || || 7 056 000 000 ||
Margin || 258 607 562 || || || || 258 514 062 ||
6. || Compensations || 28 600 000 || 28 600 000 || || || 28 600 000 || 28 600 000
Ceiling || 29 000 000 || || || || 29 000 000 ||
Margin || 400 000 || || || || 400 000 ||
Total || 142 183 671 276 || 139 892 451 540 || -76 191 900 || -6 057 400 || 142 107 479 376 || 139 886 394 140
Ceiling || 142 540 000 000 || 135 866 000 000 || || || 142 540 000 000 || 135 866 000 000
Flexibility Instrument || 89 330 000 || || || || 89 330 000 ||
Contingency Margin || || 4 026 700 000 || || || || 4 026 700 000
Margin || 445 658 724 || 248 460 || || || 521 850 624 || 6 305 860
|| Special Instruments || 503 179 528 || 396 998 528 || || 6 150 900 || 503 179 528 || 403 149 428
Grand Total || 142 686 850 804 || 140 289 450 068 || -76 191 900 || 93 500 || 142 610 658 904 || 140 289 543 568
[1]               OJ L 298, 26.10.2012, p. 1.
[2]               OJ L 347, 20.12.2013, p. 884.
[3]               OJ L 51, 20.2.2014, p. 1.
[4]               OJ L 204, 10.7.2014, p.1.
[5]               COM(2014) 234, 15.4.2014.
[6]               COM(2014) 329, 28.5.2014.
[7]               COM(2014) 461, 9.7.2014.
[8]               COM(2014)
641, 16.10.2014.
[9]               COM(2014)
564, 8.9.2014.
[10]             OJ L 130, 31.5.2000, p. 1.
[11]             The budgeting of this amount is intended to
counterbalance the financial impact for the Member States for the VAT and GNI
balances they have to make available on the first working day of December 2014.
[12]             Balances and adjustment of
balances based on VAT for the previous financial years resulting from
application of article 10(4), (5) and (8) of Regulation (EC, EURATOM) No
1150/2000.
[13]             Balances and adjustment of
balances based on gross national income/product for the previous financial
years as a result of the application of article 10(6) to (8) of Regulation (EC,
EURATOM) No 1150/2000.