P8_TA(2015)0407

2016 budgetary procedure: joint text

European Parliament legislative resolution of 25 November 2015 on the joint text on the draft general budget of the European Union for the financial year 2016 approved by the Conciliation Committee under the budgetary procedure (14195/2015 — C8-0353/2015 — 2015/2132(BUD))

(2017/C 366/27)

The European Parliament,

having regard to the joint text approved by the Conciliation Committee and the Parliament, Council and Commission statements (14195/2015 — C8-0353/2015),

having regard to the draft general budget of the European Union for the financial year 2016, which the Commission adopted on 24 June 2015 (COM(2015)0300),

having regard to the position on the draft general budget of the European Union for the financial year 2016, which the Council adopted on 4 September 2015 and forwarded to Parliament on 17 September 2015 (11706/2015 — C8-0274/2015),

having regard to Letters of amendment Nos 1/2016 (COM(2015)0317) and 2/2016 (COM(2015)0513) to the draft general budget of the European Union for the financial year 2016,

having regard to its resolution of 28 October 2015 on the Council position on the draft general budget of the European Union for the financial year 2016 (1) and to the budget amendments contained therein,

having regard to Article 314 of the Treaty on the Functioning of the European Union,

having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (2) ,

having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (3) ,

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (4) ,

having regard to 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 (5) ,

having regard to Rule 90 and Rule 91 of its Rules of Procedure,

having regard to the report of its delegation to the Conciliation Committee (A8-0333/2015),

a consolidated document showing the figures and final text of all lines modified during the conciliation;

a list of budget lines not modified, compared to the draft budget or the Council's position;

Approves the joint text agreed by the Conciliation Committee, which consists of the following documents taken together:

Confirms the joint statements by Parliament, the Council and the Commission annexed to this resolution;

Confirms its statement on the application of point 27 of the Interinstitutional Agreement;

Instructs its President to declare that the European Union's general budget for the financial year 2016 has been definitively adopted and to arrange for its publication in the Official Journal of the European Union;

Instructs its President to forward this legislative resolution to the Council, the Commission, the other institutions and bodies concerned and the national parliaments.

(1) Texts adopted, P8_TA(2015)0376.

(2) OJ L 163, 23.6.2007, p. 17.

(3) OJ L 298, 26.10.2012, p. 1.

(4) OJ L 347, 20.12.2013, p. 884.

(5) OJ C 373, 20.12.2013, p. 1.

ANNEX

FINAL 14.11.2015

Budget 2016 — Joint conclusions

These joint conclusions cover the following sections:

1. Budget 2016

2. Budget 2015 — Amending Budget 8/2015

3. Joint statements

Summary overview

A. Budget 2016

According to the elements for joint conclusions:

— The overall level of commitment appropriations in the 2016 budget is set at EUR 155 004,2 million. Overall, this leaves a margin below the MFF ceilings for 2016 of EUR 2 331,4 million in commitment appropriations.

— The overall level of payment appropriations in the 2016 budget is set at EUR 143 885,3 million.

— The Flexibility Instrument for 2016 is mobilised for an amount of EUR 1 506,0 million in commitment appropriations for heading 3 Security and Citizenship and for an amount of EUR 24,0 million in commitment appropriations for heading 4 Global Europe.

— The 2016 payment appropriations related to the mobilisation of the Flexibility Instrument in 2014, 2015 and 2016 are estimated by the Commission at EUR 832,8 million.

B. Budget 2015

According to the elements for joint conclusions:

— Draft Amending Budget 8/2015 is accepted as proposed by the Commission.

1. Budget 2016

1.1. ‘Closed’ lines

Unless stated otherwise below in these conclusions, all budget lines not amended by either Council or Parliament, and those for which Parliament accepted Council's amendments during their respective reading are confirmed.

For the other budget items, the Conciliation Committee has agreed on the conclusions included in sections 1.2 to 1.6 below.

1.2. Horizontal issues

Decentralised agencies

The EU contribution (in commitment appropriations and in payment appropriations) and the number of posts for all decentralised agencies are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, with the following adjustments agreed by the Conciliation Committee:

— Increase of establishment plan posts (fee-financed) for the European Chemicals Agency (ECHA Biocides, + 3 posts) and reduce the appropriations by EUR 1 350 000;

— Increase of establishment plan posts (fee-financed) for the European Aviation Safety Agency (EASA, + 6 posts);

— Increase of establishment plan posts (fee-financed) for the European Medicines Agency (EMA, + 3 posts);

— Increase of establishment plan posts and related appropriations for the Agency for the Cooperation of Energy Regulators (ACER, + 5 posts and + EUR 325 000);

— Increase of establishment plan posts and related appropriations for the Fundamental Rights Agency (FRA, + 2 posts and + EUR 130 000);

— Increase of establishment plan posts and related appropriations for Eurojust (+ 2 posts and + EUR 130 000);

— Increase of appropriations for the European Banking Authority (EBA, + EUR 928 000);

— Decrease of appropriations for the European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (eu.LISA, -EUR 260 000).

Executive agencies

The EU contribution (in commitment appropriations and in payment appropriations) and the number of posts for executive agencies are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016.

Pilot Projects/Preparatory Actions

A comprehensive package of 89 pilot projects/preparatory actions (PP/PA), for an amount of EUR 64,9 million in commitment appropriations is agreed, as proposed by the Parliament.

When a pilot project or a preparatory action appears to be covered by an existing legal basis, the Commission may propose the transfer of appropriations to the corresponding legal basis in order to facilitate the implementation of the action.

This package fully respects the ceilings for pilot projects and preparatory actions provided in the Financial Regulation.

1.3. Expenditure headings of the financial framework — commitment appropriations

After taking into account the above conclusions on ‘closed’ budget lines, agencies and pilot projects and preparatory actions, the Conciliation Committee has agreed on the following:

Heading 1a

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustments agreed in the Conciliation Committee:

— Commitments for ‘H2020’ are increased with the following breakdown:

In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 02 04 02 01 Leadership in space 158 446 652 159 792 893 1 346 241 02 04 02 03 Increasing innovation in small and medium-sized enterprises (SMEs) 35 643 862 35 738 414 94 552 02 04 03 01 Achieving a resource-efficient and climate change resilient economy and a sustainable supply of raw materials 74 701 325 75 016 498 315 173 05 09 03 01 Securing sufficient supplies of safe and high quality food and other bio-based products 212 854 525 214 205 269 1 350 744 06 03 03 01 Achieving a resource-efficient, environmentally-friendly, safe and seamless European transport system 109 250 820 110 916 737 1 665 917 08 02 01 03 Strengthening European research infrastructures, including e-infrastructures 183 108 382 183 905 321 796 939 08 02 02 01 Leadership in nanotechnologies, advanced materials, laser technology, biotechnology and advanced manufacturing and processing 502 450 912 504 175 361 1 724 449 08 02 02 03 Increasing innovation in small and medium-sized enterprises (SMEs) 35 967 483 36 120 567 153 084 08 02 03 01 Improving lifelong health and well-being 522 476 023 524 745 272 2 269 249 08 02 03 02 Securing sufficient supplies of safe, healthy and high quality food and other bio-based products 141 851 093 142 233 804 382 711 08 02 03 03 Making the transition to a reliable, sustainable and competitive energy system 333 977 808 335 369 074 1 391 266 08 02 03 04 Achieving a European transport system that is resource-efficient, environmentally friendly, safe and seamless 330 992 583 331 555 393 562 810 08 02 03 05 Achieving a resource-efficient and climate change resilient economy and a sustainable supply of raw materials 283 265 173 284 530 369 1 265 196 08 02 03 06 Fostering inclusive, innovative and reflective European societies 111 929 624 112 411 389 481 765 08 02 06 Science with and for society 53 267 640 53 497 266 229 626 09 04 01 01 Strengthening research in future and emerging technologies 213 825 023 215 400 890 1 575 867 09 04 01 02 Strengthening European research infrastructure, including e-infrastructure 97 173 367 97 889 261 715 894 09 04 02 01 Leadership in information and communications technology 718 265 330 723 681 812 5 416 482 09 04 03 01 Improving lifelong health and well-being 117 323 526 118 188 002 864 476 09 04 03 02 Fostering inclusive, innovative and reflective European societies 36 289 820 36 564 471 274 651 09 04 03 03 Fostering secure European societies 45 457 909 45 791 092 333 183 10 02 01 Horizon 2020 — Customer-driven scientific and technical support to Union policies 24 646 400 25 186 697 540 297 15 03 05 European Institute of Innovation and Technology — integrating the knowledge triangle of higher education, research and innovation 219 788 046 224 938 881 5 150 835 18 05 03 01 Fostering secure European societies 134 966 551 136 092 171 1 125 620 32 04 03 01 Making the transition to a reliable, sustainable and competitive energy system 322 875 370 324 676 361 1 800 991 Total 31 828 018

— Commitments for ‘COSME’ are increased with the following breakdown:

In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 02 02 01 Promoting entrepreneurship and improving the competitiveness and access to markets of Union enterprises 108 375 000 110 264 720 1 889 720 02 02 02 Improving access to finance for small and middle-sized enterprises (SMEs) in the form of equity and debt 160 447 967 172 842 972 12 395 005 Total 14 284 725

— Commitments for ‘Erasmus+’ are increased with the following breakdown:

In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 15 02 01 01 Promoting excellence and cooperation in the European education and training area and its relevance to the labour market 1 451 010 600 1 457 638 273 6 627 673 Total 6 627 673

As a consequence, and after taking into account decentralised agencies and pilot projects and preparatory actions, the agreed level of commitments is set at EUR 19 010,0 million, with no margin left under the expenditure ceiling of heading 1a and the use of the Global Margin for Commitments for an amount of EUR 543 million.

Heading 1b

Commitment appropriations are set at the level proposed in the Draft Budget, as amended by Amending Letters 1 and 2/2016.

Taking into account pilot projects and preparatory actions, the agreed level of commitments is set at EUR 50 831,2 million, leaving a margin of EUR 5,8 million under the expenditure ceiling of heading 1b.

Heading 2

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016 with a further reduction of EUR 140,0 million arising from increased EAGF assigned revenue and an increase on the budget line 11 06 62 01. As a consequence, the Conciliation Committee has agreed on the following:

In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 05 03 01 10 Basic payment scheme (BPS) 16 067 000 000 15 927 000 000 - 140 000 000 11 06 62 01 Scientific advice and knowledge 8 485 701 8 680 015 194 314 Total - 139 805 686

Taking into account decentralised agencies and pilot projects and preparatory actions, the agreed level of commitments is set at EUR 62 484,2 million, leaving a margin of EUR 1 777,8 million under the expenditure ceiling of heading 2.

Heading 3

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustment agreed in the Conciliation Committee:

In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 09 05 05 Multimedia actions 24 186 500 26 186 500 2 000 000 17 04 01 Ensuring a higher animal health status and high level of protection of animals in the Union 177 000 000 171 925 000 -5 075 000 17 04 02 Ensuring timely detection of harmful organisms for plants and their eradication 14 000 000 12 000 000 -2 000 000 17 04 03 Ensuring effective, efficient and reliable controls 50 401 000 47 401 000 -3 000 000 17 04 04 Fund for emergency measures related to animal and plant health 20 000 000 19 000 000 -1 000 000 Total -9 075 000

As a consequence, and after taking into account decentralised agencies, pilot projects, preparatory actions and the mobilisation of the Flexibility Instrument for migration, the agreed level of commitments is set at EUR 4 052,0 million, with no margin left under the expenditure ceiling of heading 3 and the mobilisation of EUR 1 506,0 million through the Flexibility Instrument.

Heading 4

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustments agreed in the Conciliation Committee:

In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 13 07 01 Financial support for encouraging the economic development of the Turkish Cypriot community 31 212 000 33 212 000 2 000 000 21 02 07 03 Human development 161 633 821 163 633 821 2 000 000 21 02 07 04 Food and nutrition security and sustainable agriculture 187 495 232 189 495 232 2 000 000 21 02 07 05 Migration and asylum 45 257 470 57 257 470 12 000 000 22 02 01 01 Support for political reforms and related progressive alignment with the Union acquis 188 000 000 190 000 000 2 000 000 22 02 01 02 Support for economic, social and territorial development and related progressive alignment with the Union acquis 326 960 000 327 960 000 1 000 000 22 02 03 01 Support for political reforms and related progressive alignment with the Union acquis 240 300 000 255 300 000 15 000 000 22 02 03 02 Support for economic, social and territorial development and related progressive alignment with the Union acquis 321 484 000 340 484 000 19 000 000 22 04 01 01 Mediterranean countries — Good governance, human rights and mobility 135 000 000 144 000 000 9 000 000 22 04 01 02 Mediterranean countries — Poverty reduction and sustainable development 636 900 000 640 900 000 4 000 000 22 04 01 03 Mediterranean countries — Confidence building, security and the prevention and settlement of conflicts 116 000 000 131 000 000 15 000 000 22 04 01 04 Support to peace process and financial assistance to Palestine and to the United Nations Relief and Works Agency for Palestine Refugees (UNRWA) 272 100 000 290 100 000 18 000 000 22 04 02 03 Eastern Partnership — Confidence building, security and the prevention and settlement of conflicts 8 000 000 9 300 000 1 300 000 22 04 03 03 Support to other multi-country cooperation in the neighbourhood — Umbrella programme 189 500 000 193 500 000 4 000 000 23 02 01 Delivery of rapid, effective and needs-based humanitarian aid and food aid 1 035 818 000 1 061 821 941 26 003 941 Total 132 303 941

As a consequence, and after taking into account pilot projects and preparatory actions, the agreed level of commitments is set at EUR 9 167,0 million, with no margin left under the expenditure ceiling of heading 4 and the mobilisation of EUR 24,0 million through the Flexibility Instrument.

Heading 5

The number of posts in the establishment plans of the Institutions and the appropriations proposed by the Commission in the Draft Budget as amended by Amending Letters 1 and 2/2016 are approved, with the following exceptions:

— The European Parliament for which its reading is approved, with a reduction of 9 posts;

— The Council, for which its reading is approved;

— The Court of Justice, for which 7 additional posts are granted (+ EUR 300 000);

— The European Economic and Social Committee and the Committee of the Regions, for which the reading of the European Parliament is approved.

On 26 November 2015, the Commission is expected to approve the report on the budgetary impact of the 2015 salary update, which will have retroactive effect as from 1 July 2015 on remunerations of staff of all EU institutions and on pensions.

As a consequence, taking into account pilot projects and preparatory actions, the agreed level of commitments is set at EUR 8 935,2 million, leaving a margin of EUR 547,8 million under the expenditure ceiling of heading 5.

European Union Solidarity Fund

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, including the mobilisation of EUR 50 million of the European Union Solidarity Fund for the payment of the advances.

1.4. Payment appropriations

The overall level of payment appropriations in the 2016 budget is set at EUR 143 885,3 million, including EUR 832,8 million related to the mobilisation of the Flexibility Instrument.

The breakdown of payment appropriations is set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustments agreed by the Conciliation Committee:

1. First, account is taken of the agreed level of commitment appropriations for non-differentiated expenditure, for which the level of payment appropriations is equal to the level of commitments. That also includes the decentralised agencies, for which the EU contribution in payment appropriations is set at the level proposed in section 1.2 above. The combined effect is a decrease of EUR 140,0 million;

2. The payment appropriations for all new pilot projects and preparatory actions are set at 50 % of the corresponding commitment appropriations, or to the level proposed by Parliament if lower. In the case of extension of existing pilot projects and preparatory actions the level of payments is the one defined in the Draft Budget plus 50 % of the corresponding new commitments, or to the level proposed by Parliament if lower. The combined effect is an increase of EUR 29,5 million;

3. The payment appropriations expenditure are reduced by EUR 460,1 million as follows: In EUR Budget line Name DB 2016 (incl. AL1&2) Budget 2016 Difference 02 05 01 Developing and providing global satellite-based radio navigation infrastructures and services (Galileo) by 2020 308 000 000 297 000 000 -11 000 000 02 05 02 Providing satellite-based services improving the performance of GPS to gradually cover the whole European Civil Aviation Conference (ECAC) region by 2020 (EGNOS) 215 000 000 207 000 000 -8 000 000 02 05 51 Completion of European satellite navigation programmes (EGNOS and Galileo) 17 000 000 16 000 000 -1 000 000 02 06 01 Delivering operational services relying on space-borne observations and in-situ data (Copernicus) 125 000 000 121 000 000 -4 000 000 02 06 02 Building an autonomous Union’s Earth observation capacity (Copernicus) 475 000 000 459 000 000 -16 000 000 04 02 19 Completion of the European Social Fund — Regional competitiveness and employment (2007 to 2013) 1 130 000 000 1 109 595 811 -20 404 189 04 02 61 European Social Fund — Transition regions — Investment for growth and jobs goal 930 000 000 927 965 850 -2 034 150 04 02 62 European Social Fund — More developed regions — Investment for growth and jobs goal 2 200 000 000 2 178 091 258 -21 908 742 04 02 63 01 European Social Fund — Operational technical assistance 12 000 000 7 200 000 -4 800 000 05 04 05 01 Rural development programmes 3 268 000 000 3 235 000 000 -33 000 000 05 04 60 01 Promoting sustainable rural development, a more territorially and environmentally balanced, climate-friendly and innovative Union agricultural sector 8 574 000 000 8 487 000 000 -87 000 000 13 03 18 Completion of European Regional Development Fund (ERDF) — Regional competitiveness and employment 2 345 348 000 2 302 998 509 -42 349 491 13 03 61 European Regional Development Fund (ERDF) — Transition regions — Investment for growth and jobs goal 1 863 122 000 1 860 036 800 -3 085 200 13 03 62 European Regional Development Fund (ERDF) — More developed regions — Investment for growth and jobs goal 2 775 630 000 2 750 605 336 -25 024 664 13 03 64 01 European Regional Development Fund (ERDF) — European territorial cooperation 328 430 000 284 930 000 -43 500 000 13 03 65 01 European Regional Development Fund (ERDF) — Operational technical assistance 66 215 941 57 415 941 -8 800 000 13 03 66 European Regional Development Fund (ERDF) — Innovative actions in the field of sustainable urban development 53 149 262 48 649 262 -4 500 000 13 04 01 Completion of Cohesion Fund projects (prior to 2007) 90 000 000 70 000 000 -20 000 000 13 04 60 Cohesion Fund — Investment for growth and jobs goal 4 100 000 000 4 077 806 436 -22 193 564 13 04 61 01 Cohesion Fund — Operational technical assistance 22 106 496 20 606 496 -1 500 000 32 05 01 02 Construction, operation and exploitation of the ITER facilities — European Joint Undertaking for ITER — Fusion for Energy (F4E) 150 000 000 131 000 000 -19 000 000 32 05 51 Completion of European Joint Undertaking for ITER — Fusion for Energy (F4E) (2007 to 2013) 350 000 000 289 000 000 -61 000 000 Total - 460 100 000

4. The combined level of payment appropriations set in paragraphs 1-3 above is EUR 570,6 million lower than proposed by the Commission in its Draft Budget, as amended by Amending Letters 1 and 2/2016, for the expenditure items concerned.

1.5. Budgetary remarks

Amendments introduced by the European Parliament or the Council to the text of budgetary remarks are agreed, insofar as they do not modify or extend the scope of an existing legal base, impinge on the administrative autonomy of institutions, cause operational difficulties, or cannot be covered by available resources (as indicated in the annex to the executability letter).

1.6. New budget lines

Unless mentioned otherwise in the joint conclusions agreed by the Conciliation Committee or agreed jointly by both arms of the budgetary authority in their respective reading, the budget nomenclature as proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, will remain unchanged, with the exception of pilot projects and preparatory actions and the split of article 18 04 01 European Citizens' Initiative into two items: 18 04 01 01 Europe for Citizens — Strengthening remembrance and enhancing capacity for civic participation at the Union level and 18 04 01 02 European Citizens' Initiative.

2. Budget 2015

Draft Amending Budget (DAB) 8/2015 is approved as proposed by the Commission.

3. Joint Statements

3.1. Joint Statement by the Parliament, Council and Commission statement on the Youth Employment Initiative

The European Parliament, the Council and the Commission recall that reducing youth unemployment remains a high and shared political priority, and to this end they reaffirm their determination to make the best possible use of budgetary resources available to tackle it, and in particular the Youth Employment Initiative (YEI). They recall that in accordance with Article 14(1) of Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 ‘Margins left available below the MFF ceilings for commitment appropriations for the years 2014-2017 shall constitute a Global MFF Margin for commitments, to be made available over and above the ceilings established in the MFF for the years 2016 to 2020 for policy objectives related to growth and employment, in particular youth employment’. In the framework of the MFF mid-term review/revision the Commission will draw lessons from the results of the YEI evaluation, accompanied, as appropriate, by proposals for the continuation of the initiative until 2020. The Council and the Parliament undertake to examine rapidly proposals put forward by the Commission in this respect.

3.2. Joint statement on a payment forecast 2016-2020

Building on the existing agreement on a payment plan 2015-2016, the European Parliament, the Council and the Commission acknowledge the steps taken to phase out the backlog of outstanding payment claims from the 2007-2013 cohesion programmes, and to improve the monitoring of any backlog of unpaid bills in all headings. They reiterate their commitment to prevent a similar build-up of backlog in the future, including through setting-up an early warning system. The European Parliament, the Council and the Commission will, throughout the year, actively monitor the state of implementation of the 2016 budget, in accordance with the agreed payment plan; in particular the appropriations provided in the budget 2016 will allow the Commission to reduce the year-end backlog of outstanding payment claims for the 2007-2013 cohesion programmes to a level of around EUR 2 billion by the end of 2016. The European Parliament, the Council and the Commission will continue taking stock of payment implementation and updated forecasts at dedicated interinstitutional meetings, in accordance with point 36 of the annexe of the Interinstitutional Agreement, which should take place at least three times in 2016 at the political level. In that context, the European Parliament, the Council, the Commission recall that those meetings should also address the longer-term forecasts on the expected evolution of payments until the end of the MFF 2014-2020.

3.3. Statement of the European Parliament on the application of Point 27 of the Interinstitutional Agreement

The European Parliament is committed to continue the reduction of the total number of posts in its establishment plan and to complete it by 2019, according to the following timetable, taking into account that a net reduction of 18 posts takes place in 2016:

Annual net reductions in the total number of authorised posts in the establishment plan of the European Parliament compared to previous year

Outstanding reduction to achieve the 5 % target (1) 2017 2018 2019 2017-2019 179 -60 -60 -59 -179

(1) The European Parliament considers that the scope of the 5 % reduction excludes temporary posts of political groups identified in its establishment plan.