Report from the Commission to the European Parliament and the Council - 2nd financial Report from the Commission to the European Parliament and the Council on the European Agricultural Guarantee Fund– 2008 financial year – {SEC(2009) 1368 final}
Date: 2009-10-21
Institutions: European Commission
Subjects: EAGGF Guarantee Section, draft budget, implementation of the budget, report

EN 

EN 

   EN 

 
 
COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 21.10.2009 
COM(2009) 548 final 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

2nd FINANCIAL REPORT FROM THE COMMISSION  
TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 
on the EUROPEAN AGRICULTURAL GUARANTEE FUND–  
2008 FINANCIAL YEAR – 

{SEC(2009) 1368 final}  

EN 

2 

   EN 

 
 
 
TABLE OF CONTENTS 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

1.5. 

1.6. 

1.7. 

1.8. 

2. 

BUDGET PROCEDURE............................................................................................. 5 

Preliminary Draft Budget 2008.................................................................................... 5 

Draft Budget 2008........................................................................................................ 5 

Amending Letter for 2008............................................................................................ 5 

Revenue assigned to EAGF ......................................................................................... 5 

Revenue originating from temporary restructuring amounts in the sugar sector......... 6 

Adoption of the 2008 Budget....................................................................................... 6 

Amending Budget No 3/2008 ...................................................................................... 7 

Part of the EAGF budget in total EU budget ............................................................... 7 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS ....................... 7 

2.1. 

Management of appropriations .................................................................................... 7 

2.1.1.  Appropriations available for the 2008 financial year:.................................................. 7 

2.1.2.  Automatic carryovers of appropriations from 2007..................................................... 8 

2.2. 

Monthly payments........................................................................................................ 8 

2.2.1.  Monthly payments to Member States .......................................................................... 8 

2.2.1.1.  Monthly payments on the provision for expenditure ................................................... 8 

2.2.1.2.  Decisions on monthly payments for 2008.................................................................... 9 

3. 

EXECUTION OF THE 2008 EAGF BUDGET .......................................................... 9 

3.1. 

Introduction.................................................................................................................. 9 

4. 

4.1. 

4.2. 

5. 

5.1. 

5.2. 

6. 

7. 

COMMENTS ON THE IMPLEMENTATION OF THE 2008 AGRICULTURAL 
BUDGET ................................................................................................................... 10 

Intervention in agricultural markets ........................................................................... 10 

Direct Aids ................................................................................................................. 11 

COMMENTS ON THE IMPLEMENTATION OF ASSIGNED REVENUE .......... 11 

Revenue assigned to EAGF ....................................................................................... 11 

Temporary restructuring amounts in the sugar sector................................................ 12 

COMMENTS ON THE IMPLEMENTATION OF THE SUGAR 
RESTRUCTURING FUND....................................................................................... 12 

BREAKDOWN BY TYPE OF EXPENDITURE ..................................................... 12 

ANNEX 1  BUDGETARY PROCEDURE FOR 2008 EAGF COMMITMENT APPROPRIATIONS 

EN 

3 

   EN 

 
ANNEX 2 
ANNEX 3 
ANNEX 4 
ANNEX 5 
ANNEX 6 

PART OF THE EAGF BUDGET IN THE EU BUDGET 2002 TO 2008 
ANALYSIS OF EAGF BUDGETARY EXECUTION – 2008 FINANCIAL YEAR 
ANALYSIS OF EAGF BUDGETARY EXECUTION – 2008 FINANCIAL YEAR. ASSIGNED REVENUE. C4 & C5  
EAGF BUDGETARY EXECUTION BY ARTICLE AND BY MEMBER STATE – 2008 FINANCIAL YEAR 
EVOLUTION OF THE BREAKDOWN OF EAGF EXPENDITURE 2003 TO 2008 FINANCIAL YEARS 

Note: A detailed Commission Working Document accompanies this report. The full text of this 
Working Document (in English) and the annexed tables (in English) will be also available on 
DG Agriculture’s Europa website (http://ec.europa.eu/agriculture/fin/finrep_en.htm). 

EN 

4 

   EN 

 
1. 

BUDGET PROCEDURE1 

1.1. 

Preliminary Draft Budget 2008 

The  2008  Preliminary  Draft  Budget  (PDB)  was  adopted  by  the  Commission  and 
proposed  to  the  Budgetary  Authority  in  early  May  2007.  The  commitment 
appropriations  proposed  for  the  European  Agricultural  Guarantee  Fund  (EAGF) 
financed  under  Heading  2  of  the  Financial  Framework  2007-2013,  totaled  
EUR 42 498.99 million. 

1.2. 

Draft Budget 2008 

The  Council  adopted  the  2008  Draft  Budget  in  July  2007.  The  appropriations  of 
EAGF were reduced by EUR 550.0 million as compared to the PDB. 

1.3. 

Amending Letter for 2008 

In  October  2007  the  Commission  adopted  the  Amending  Letter  No  2  to  the  2008 
PDB, 
at 
appropriation 
EUR 41 166.49 million  which  was  lower  by  EUR 1 332.5 million  compared  to  the 
corresponding amount in the Preliminary Draft Budget. 

commitments 

requirements 

for  EAGF 

setting 

1.4. 

Revenue assigned to EAGF2 

On  the  basis  of  the  Article  34  of  Council  Regulation  (EC)  No  1290/2005  on  the 
financing  of  the  Common  Agricultural  Policy3,  revenue  originating  from  financial 
corrections  under  conformity  clearance  decisions,  from  irregularities  and  from  the 
milk levy are designated as revenue assigned to the financing of EAGF expenditure. 
According to these rules, assigned revenue can be used, partly or wholly, to cover the 
financing of EAGF expenditure. In the event where part of this revenue is not used, 
this part will be automatically carried over to the following budget year. 

At  the  time  of  establishment  of  the  2008  budget,  an  estimation  of  this  revenue  was 
made  both  for  the  upcoming  budget  year  as  well  as  of  the  amount  which  was 
expected to be carried over from the budget year 2007 into 2008. This estimation was 
taken  into  consideration  when  the  Budgetary  Authority  adopted  the  2008  budget's 
appropriations. Specifically: 

– 

revenue from the conformity clearance claw-backs and from irregularities was 
estimated  at  EUR 500.0 million  and  EUR 80.0 million  correspondingly  while 
the receipts from the milk levy were estimated at EUR 219.0 million. Thus, the 
amount of assigned revenue expected to be generated in the course of the 2008 
budget year was estimated at EUR 799.0 million; 

1 
2 

3 

This procedure is presented in annex 1 
These amounts are not entered in the revenue lines of the budget (article 670 for the revenue assigned to EAGF) but 
they are mentioned in the budgetary comments for these articles. 
OJ L 209 of 11.8.2005, p.1 

EN 

5 

   EN 

 
                                                 
– 

the  amount  of  assigned  revenue  expected  to  be  carried  over  from  the  budget 
year 2007 into 2008 was estimated at EUR 1 138 million; 

The  total  amount  of  EUR 1 937.0 million  was  taken  into  consideration  by  reducing 
the  appropriations  requested  for  the  operational  funds  for  producer  organizations  in 
the  fruits  and  vegetables  sector  by  EUR 467.0 million  and  for  the  single  payment 
scheme  by  EUR 1 470.0 million.  For  these  schemes  the  Budgetary  Authority 
eventually  granted 
and 
appropriations 
EUR 27 220.0 million correspondingly. 

to  EUR 105.0 million 

amounting 

1.5. 

Revenue originating from temporary restructuring amounts in the sugar sector4 

The  temporary  restructuring  amounts  in  the  sugar  sector  are  treated  as  assigned 
revenue intended to finance the sugar restructuring aid and other aids foreseen in the 
Sugar  Restructuring  Fund.  For  each  marketing  year,  starting  with  2006/07  up  to 
2008/09,  these  amounts  relate  to  the  sugar,  inulin  syrup  and  isoglucose  quantitative 
quotas held by operators in each Member State and they are to be paid by the Member 
States into the Fund in two installments, the deadlines of which are 31 March and 30 
November  respectively  for  each  year.  At  the  time  of  establishment  of  the  2008 
budget,  the  estimation  of  this  revenue  amounted  to  EUR 2 374.0 million  for  the 
upcoming  budget  year.  At  the  same  time,  an  amount  of  EUR 530.0 million  was 
expected to be carried over from the budget year 2007 into 2008. 

1.6. 

Adoption of the 2008 Budget 

The European Parliament adopted the 2008 budget in its plenary session of December 
2007,  by  increasing  the  amounts  for  EAGF  proposed  in  the  second  reading  of  the 
Council by EUR 10 million. 

The initially available EAGF commitment and payment appropriations amounted to 
EUR 40 876.5 million  and  to  EUR 40 945.6 million  correspondingly.  In  addition, 
commitment  appropriations  amounting 
item  
11 02 03 01,  were  transferred  from  the  reserve,  thus,  making  total  commitment 
appropriations  to  EUR 40 896.3 million.  The  difference  between  commitment  and 
payment  appropriations  is  due  to  the  fact  that  differentiated  appropriations  are  used 
for  the  payments  made  directly  by  the  Commission  for  promotion  of  agricultural 
products, for policy strategy and coordination measures for agriculture, for fisheries 
market measures as well as for veterinary and phyto-sanitary measures. 

to  EUR 19.8 million,  concerning 

For Agriculture and Rural Development (policy area 05), the main expenditure areas 
concern  interventions  on  agricultural  markets  for  which  commitment  appropriations 
amounting  to  EUR  4 032.4 million  were  foreseen  and  direct  aids  for  which  
EUR 36 832.0 million  were  foreseen.  Furthermore,  commitment  appropriations  of 
EUR 281.7 million  for  Veterinary  and  phyto-sanitary  measures  (policy  area  17)  and 
of EUR 32.5 million for Fisheries market measures (policy area 11), were foreseen in 
the 2008 budget. 

4 

These amounts are not entered in the revenue lines of the budget (article 680 for the temporary restructuring 
amounts for the sugar sector) but they are mentioned in the budgetary comments for these articles. 

EN 

6 

   EN 

 
                                                 
1.7. 

Amending Budget No 3/2008 

In  June  2008,  the  Commission  proposed  and  the  Budgetary  Authority  accepted  an 
adjustment, through AB No 3/2008, of the 2008 budget’s commitment and payment 
appropriations,  by  increasing  commitments  appropriations  by  an  amount  of  
EUR 130.0 million and payments appropriations by an amount of EUR 63.95 million 
for  the  emergency  veterinary  fund  in  policy  area  17-veterinary  and  phyto-sanitary 
measures in order to finance the cost of the emergency vaccination campaign against 
the outbreak of the bluetongue disease in several Member States. 

1.8. 

Part of the EAGF budget in total EU budget 

The final EAGF budget's (commitment appropriations) part of the total EU budget for 
the period 2002–2008 appears in annex 2. 

2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 

2.1.  Management of appropriations 

2.1.1.  Appropriations available for the 2008 financial year: 

Expenditure section of budget (1) 

Commitment 
appropriations 

Payment appropriations 

1. Initial appropriations for EAGF (2) 

40 896 318 768 

40 945 600 500 

2. Amending budget 

130 000 000 

63 950 000 

3. Final appropriations for EAGF of which: 

41 026 318 768 

41 009 550 500 

3a. Appropriations for shared management 
(excluding TRDI (3) EU 10) 

40 510 000 000 

40 510 000 000 

3b. Appropriations for direct expenditure (4) 

516 318 768 

379 550 500 

3c. Appropriations for TRDI EU 10 

0 

120 000 000 

(1) Appropriations entered into the 2008 budget taking into account the forecasted assigned revenue for 2008 and 
the  assigned  revenue  expected  to  be  carried  over  from  2007  to  2008  in  accordance  with  Article  10  of  the 
Council Regulation (EC) No 1605/2002. 

(2)  Initial  commitment  appropriations  include  an  amount  of  EUR  19.828.768  transferred  from  the  reserve 

concerning item 11 02 03 01. 

(3) TRDI: Transitional Rural Development Instrument for EU 10. 
(4)  80%  of  commitment  appropriations  concern  DG  SANCO.  The  rest  concern  equally  DG  AGRI  and  DG 

MARE  

EN 

7 

   EN 

 
 
Execution of appropriations available for the 2008 financial year 

Measure 

Execution of 
commitment 
appropriations 

Execution of payment 
appropriations 

Shared management (excluding TRDI EU10)(1) 

42 958 379 420.35 

42 958 379 420.35

Direct expenditure 

TRDI EU 10 

506 917 349.70 

288 467 538.09

0.00 

14 087 299.00

Total (including Sugar Restructuring Fund) 

43 465 296 770.05 

43 260 934 257.44

Sugar Restructuring Fund 

Total (excluding Sugar Restructuring Fund) 

1 284 099 717.06 

1 284 099 717.06 

42 181 197 052.99 

41 976 834 540.38

(1) Committed amounts. Commitments and payments less assigned revenue received: EUR 38 803 889 878.22 

For the financial year 2008, total actual commitment appropriations used amounted to 
EUR 43 465 296 770.05  while  total  actual  payment  appropriations  amounted  to 
EUR 43 260 934 257.44. 

2.1.2.  Automatic carryovers of appropriations from 2007 

Carry over from 2007 
to 2008 

Commitments 

Decommitments 

Payments 

Cancelled 
appropriations 

Carried over appropriations 

24 884 835.15 

1 507 033.19 

22 760 724.02 

617 077.94 

The  automatic  carry  over  from  2007  to  2008  only  concerned  direct  expenditure  for 
non-differentiated  appropriations.  As  indicated  in  the  table  above,  an  amount  of 
EUR 24.9 million  was  carried  over  from  2007  to  2008.  In  2008  an  amount  of 
EUR 1.5 million  from  this  carry  over  was  decommitted.  The  payments  made 
amounted to EUR 22.8 million and the amounts cancelled totalled EUR 0.6 million. 

2.2.  Monthly payments  

2.2.1.  Monthly payments to Member States 

2.2.1.1.  Monthly payments on the provision for expenditure 

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the 
Common  Agricultural  Policy  states  in  Article  15  that  "monthly  payments  shall  be 
made  by  the  Commission  …  for  expenditure  effected  by  Member  States'  accredited 
paying  agencies  during  the  reference  month".  Monthly  payments  shall  be  made  to 
each  Member  State  at  the  latest  on  the  third  working  day  of  the  second  month 
following that in which the expenditure is effected. 

The  monthly  payments  are  a  reimbursement  of  net  expenditure  (after  deduction  of 
revenue) which has been already carried out and are made available on the basis of 

EN 

8 

   EN 

 
 
 
 
 
 
 
 
 
the monthly declarations forwarded by the Member States5; the monthly booking of 
expenditure  and  revenue  is  subject  to  checks  and  corrections  on  the  basis  of  the 
detailed  declaration6.  Moreover,  they  will  become  final  after  the  verification  during 
the following exercises in the light of the clearance of accounts decisions. 

Payments made by the Member States from 16.10.2007 to 15.10.2008 were covered 
by  the  system  for  monthly  payments.  Furthermore,  the  Commission  carries  out 
payments  under  direct  management  for  a  limited  number  of  measures  up  to 
31.12.2008. 

For  financial  year  2008,  the  total  net  amount  of  monthly  payments  effected  was 
EUR 38 803 889 878.22. 

2.2.1.2.  Decisions on monthly payments for 2008 

For  the  financial  year  2008,  the  Commission  adopted  twelve  decisions  on  monthly 
payments.  Furthermore,  an  additional  monthly  payment,  adjusting  those  already 
granted  for  the  total  expenditure  chargeable  to  the  year,  was  adopted  in  December 
2008. (For details, please see annex 4 of the Working Document accompanying this 
report). 

3. 

EXECUTION OF THE 2008 EAGF BUDGET  

3.1. 

Introduction 

The 2008 agricultural year was marked by very sharp and remarkable decreases in the 
prices of  many  agricultural products in both  the EU and  world markets towards the 
end  of  the  budget  year.  These  decreases  in  prices  concerned  mainly  crop  and  dairy 
products  while  meat  prices  showed  a  recovery.  The  volume  of  overall  EU  crop 
production  increased  substantially  in  2008  compared  to  2007,  in  contrast  to  the 
marginal  increase  in  livestock  production.  Developments  in  agricultural  markets  as 
well  as  other  factors  affected  both  the  level  of  EAGF  expenditure  and  the  use  of 
available credit appropriations in certain areas of the budget. 

total 

implementation  of 

the  budget  amounted 

to  EUR 42 181.2 million 
The 
(excluding  the  Sugar  Restructuring  Fund).  As  regards  Agriculture  and  Rural 
Development  (policy  area  05),  expenditure  for  market  measures  amounted  to 
EUR 4 159.3 million  and  for  direct  aids  to  EUR 37 568.6 million,  both  sectors 
exceeding  the  available  budget  appropriations.  This  expenditure  was  funded  by  the 
budget's  initial  appropriations,  by  using  the  entire  amount  of  assigned  revenue  (of 
EUR 1 159.5 million)  carried  over  from  2007  and  a  part  of  the  assigned  revenue 
total 
collected 
EUR 1 561.6 million). Furthermore, the aforementioned total implementation amount 
includes  the  appropriations  corresponding  to  the  Fisheries  market  measures  (policy 
area 11) of EUR 51.8 million as well as those corresponding to Veterinary and phyto-

to  EUR 87.5 million 

(amounting 

in  2008 

out 

of 

a 

5 

6 

These monthly declarations of expenditure are transmitted by the Member States by the declaration of 
the 10th of the month N+1. 
The detailed declarations are transmitted monthly by the Member States (by table 104) on the 20th of the 
month N+1.  

EN 

9 

   EN 

 
                                                 
sanitary  measures  (policy  area  17)  of  EUR 407.8 million.  (For  details,  please  see 
annex 3). 

4. 

COMMENTS ON THE IMPLEMENTATION OF THE 2008 AGRICULTURAL 
BUDGET 

A  brief  commentary  on  the  use  of  the  2008  agricultural  budget's  available 
appropriations is hereby presented. The execution of this budget with the differences 
between this execution and the appropriations included in the initial budget and in the 
Amending Budget No 3/2008 are presented in annex 3. 

4.1. 

Intervention in agricultural markets  

The  Budgetary  Authority  granted  original  appropriations  amounting 
to 
EUR 4 032.4 million  for  this  chapter  because  it  took  account  of  assigned  revenue 
amounting  to  EUR 467.0 million.  Payments  amounted  to  EUR 4 159.3 million. 
Within this chapter of the budget, the expenditure for fruits and vegetables exceeded 
their original appropriations and it was covered by the revenue assigned to this sector. 
As  regards  pig-meat,  the  expenditure  incurred  over-implemented  the  sector's 
appropriations.  The  appropriations  for  the  sectors  of  sugar  and  wine  were  under-
implemented.  The  main  reasons  for  these  implementation  patterns  are  briefly 
presented below: 

Sugar 

The sector's under-implementation was primarily due to incurring lower expenditure 
for  export  refunds  both  because  of  the  lower  export  refunds  rate  level  for  this 
marketing year and of the lower than foreseen payments for outstanding export refund 
files. 

Fruits and vegetables 

For the operational funds for producer organizations, the Budgetary Authority granted 
original  appropriations  amounting  to  EUR 105.0 million  because  it  took  account  of 
revenue of EUR 467.0 million which had been assigned to wards the financing of this 
scheme.  Member  States  incurred  expenditure  amounting  to  EUR 581.6 million.  The 
expenditure  above  the  budget's  original  appropriations  was  covered  by  the 
aforementioned  amount  of  assigned  revenue  and  by  transferring  appropriations  of 
EUR 9.6 million from other items of the budget. 

Products of the wine-growing sector 

The sector's under-implementation was due the lower expenditure incurred primarily 
because of the smaller volume of wine distilled for the potable alcohol sector and of 
the  lower  surfaces  for  which  restructuring  and  conversion  of  vineyards  aids,  were 
paid compared to the volume and the areas retained in the 2008 budget. 

EN 

10 

   EN 

 
Pig meat sector 

The sector's over-implementation was primarily due to expenditure arising from the 
measures  taken  by  the  Commission  in  order  to  counter  the  difficult  situation  in  the 
sector in the second half of 2007. Specifically, the Commission introduced an aid for 
private storage scheme and payment of export refunds for fresh and frozen pig meat 
to  all  destinations.  No  appropriations  were  foreseen  in  the  2008  budget  for  these 
schemes and the resulting expenditure was covered partly by the revenue assigned to 
market  measures  and  partly  by  transferring  appropriations  from  other  items  of  the 
budget. 

4.2. 

Direct Aids 

The initial appropriations granted by Budgetary Authority for this chapter amounted 
to  EUR 36 832.0 million.  The  expenditure  incurred  for  this  chapter  amounted  to  
EUR 37 568.6 million. 

it  which  amounted 

Approximately  75%  of  this  expenditure  concerned  the  Single  Payment  Scheme 
(SPS).  For  this  scheme,  the  Budgetary  Authority  had  granted  appropriations 
amounting to EUR 27 220.0 million because it took account of the revenue assigned 
to 
total  available 
appropriations  for  financing  the  SPS  amounted  to  EUR 28 690.0million.  The 
expenditure incurred by the Member States amounted to EUR 28 233.8 million. The 
part  of  this  expenditure  (EUR 1 013.8 million),  which  was  not  covered  by  the 
appropriations granted, was covered by transfers and by the revenue assigned to this 
scheme. 

to  EUR 1 470.0 million.  Hence, 

the 

5. 

COMMENTS ON THE IMPLEMENTATION OF ASSIGNED REVENUE 

5.1. 

Revenue assigned to EAGF 

The  assigned  revenue  actually  carried  over  from  2007  into  2008,  amount  to 
EUR 1 159.5 million and has been entirely used in financing expenditure of the 2008 
budget  year  in  accordance  with  article  10  of  the  Financial  Regulation.  This  amount 
covered  expenditure  of  EUR 362.7 million  for  the  operational  funds  for  producer 
organizations and of EUR 796.9 million for direct aids. (For details, please see annex 
4). 

As  far  as  the  assigned  revenue  collected  in  2008,  annex  4  shows  that  this  revenue 
amounted to EUR 1 561.6 million and it originated from: 

– 

– 

The  corrections  of  the  conformity  clearance  procedure  which  amounted  to 
EUR 984.6 million  and  were  higher  than  the  initially  expected  ones  of 
EUR 500.0 million  because  2  additional  conformity  clearance  decisions  were 
taken within the year. 

The  receipts  from  irregularities  which  amounted  to  EUR 356.1 million  and 
were  higher  than  the  initially  expected  (EUR 80.0 million).  This  was  an 
exceptional  situation  because  of  the  ad  hoc  corrections  imposed  to  Member 
States  in  respect  of  long-outstanding  irregularities  in  the  paying  agencies' 
accounts. 

EN 

11 

   EN 

 
– 

The milk levy collections which amounted to EUR 220.9 million. 

5.2. 

Temporary restructuring amounts in the sugar sector 

Contrary  to  the  initially  estimated  amount  of  EUR 530.0 million,  the  assigned 
revenue eventually carried over from 2007 into 2008 amounted to EUR 735.8 million 
because  Member  States  paid  diversification  and  additional  aids  which  were  smaller 
than the ones initially expected. After all the aid payments made to the beneficiaries 
of  the  sugar  restructuring  fund,  the  temporary  restructuring  amounts  presented  a 
balance  of  EUR 2 044.6 million  which  was  carried  forward  into  2009.  (For  details, 
please see annex 4). 

6. 

COMMENTS  ON  THE 
RESTRUCTURING FUND 

IMPLEMENTATION  OF  THE 

SUGAR 

Member  States  made  total  payments  for  aids  to  the  restructured  sugar  industry,  for 
diversification  aids  as  well  as  for  aids  to  sugar  refining  which  amounted  to 
EUR 1 284.0 million.  These  aids  were  paid  from  the  aforementioned  revenue 
originating from the temporary restructuring amounts in the sugar sector. Specifically, 
as regards the payment of these aids, an amount of EUR 735.8 million was funded by 
the assigned revenue carried over from 2007 while the balance of EUR 548.3 million 
was paid from the assigned revenue collected by the Member States and paid into the 
2008 budget. 

7. 

BREAKDOWN BY TYPE OF EXPENDITURE  

The total EAGF expenditure amounts to EUR 42 181.2 million (excluding the Sugar 
Restructuring  Fund).  Hereafter,  this  expenditure  is  presented  broken  down  into  the 
most significant categories along with the percentage that these represent in the total 
EAGF expenditure for 2008: 

Export refunds 

Spending on export refunds amounted to EUR 925.4 million, i.e. 2.19% of the total. 

Direct aids 

Expenditure  for  direct  aids  amounted  to  EUR 37 568.6 million,  i.e.  89.06%  of  the 
total. 

Storage 

Expenditure for storage amounted to EUR 147.9 million, i.e. 0.35% of the total. The 
main  products  involved  were  products  of  the  cereals,  wine-growing,  milk  and  pig-
meat, eggs and poultry meat sectors. 

Other measures 

Other  intervention  expenditure  amounted  to  EUR 3 553.3 million,  i.e.  8.42%  of  the 
year's  total.  This  heading  covers  expenditure  not  falling  into  one  of  the  above 
categories.

EN 

12 

   EN 

 
Rural development 

No appropriations were foreseen in the 2008 budget for the Guarantee Section of the 
ex-EAGGF7.  At  the  same  time,  Member  States  were  declaring  recoveries  of 
previously paid advances which amounted to –EUR 14.1 million. 

The evolution of this breakdown by type of expenditure for the period 2003-2008 is 
presented in annex 6.

7 

EAGGF: European Agricultural Guidance and Guarantee Fund 

EN 

13 

   EN 

 
                                                 
T
i
t
l
e

C
h
a
p
t
e
r

A
r
t
i
c
l
e

MEASURE

 Budgetary Procedure for 2008  -   EAGF Commitment Appropriations

ANNEX  1

PDB *                       

DB **                        
Council first reading           

DB                          
EP***  first reading            

Amending Letter

Council                       
second reading                

BUDGET                      

(6)

CA

PA

CA

PA

CA

PA

CA

PA

CA

PA

CA

PA

In EUR million

05

05

05

01

MANAGEMENT AND SUPPORT EXPENDITURE OF POLICY AREA AGRICULTURE 
AND RURAL DEVELOPMENT

01 04 Support expenditure for operations of Policy area Agriculture

9.02

9.02

9.02

9.02

9.02

9.02

02

INTERVENTIONS IN AGRICULTURAL MARKETS

5 003.37

5 004.57

4 653.37

05 02 01 Cereals
05 02 02 Rice
05 02 03 Refunds on non-Annex 1 products
05 02 04 Food programmes
05 02 05 Sugar 
05 02 06 Olive oil
05 02 07 Textile plants
05 02 08 Fruit and vegetables (1)
05 02 09 Products of wine-growing sector
05 02 10 Promotion
05 02 11 Other plant products/measures
05 02 12 Milk and milk products (2)
05 02 13 Beef and veal
05 02 14 Sheepmeat  and goatmeat
05 02 15 Pigmeat, eggs and poultry, bee-keeping and other animal products
05 02 16 Sugar Restructuring Fund
05 02 99

Irregularities (Interventions on agricultural markets)

05 03

DIRECT AIDS

05 03 01 Decoupled direct aids (3)
05 03 02 Other direct aids
05 03 03 Additional amounts of aid
05 03 99

Irregularities (Agricultural direct aids)

05 04

RURAL DEVELOPMENT (4)

05 04 01 Rural development financed by the EAGGF-Guarantee section (4)
05 04 03 Plant and animal genetic resources - Completion of earlier measures
05 04 04 TRDI  by the EAGGF Guarantee Section for the new Member States (5)

05 07

AUDIT OF AGRICULTURAL EXPENDITURE

05 07 01 Control of agricultural expenditure (7) 
05 07 02 Settlement of disputes

05 08

POLICY STRATEGY & COORDINATION OF P.A. AGRICULTURE & RURAL D.

05 08 01 Farm Accountancy Data Network (FADN) 
05 08 02 Surveys on the structure of agricultural holdings
05 08 03 Restructuring of systems for agricultural surveys
05 08 06 Enhancing public awareness of the common agricultural policy
05 08 08 External study on the impact of Directive 2000/36/EC of the EP*** and of the Council
05 08 09 EAGF - Operational technical assistance

FISHERIES MARKETS (Financed by EAGF)

11

17

279.00
pm
198.00
301.00
441.00
50.00
21.00
1 325.00
1 377.00
43.37
365.00
406.00
57.00
pm
140.00
pm
-

37 213.00

30 870.00
5 780.00
563.00
-

0.00

pm
0.00
pm

-63.50

-63.50
0.00

32.95

14.00
8.55
3.40
7.00
-
pm

30.50

279.00
pm
198.00
301.00
441.00
50.00
21.00
1 325.00
1 377.00
44.57
365.00
406.00
57.00
pm
140.00
pm
-

37 213.00

30 870.00
5 780.00
563.00
-

122.30

pm
2.30
120.00

-63.50

-63.50
0.00

34.51

13.56
10.82
3.13
7.00
-
pm

29.50

257.91
pm
183.03
301.00
407.67
46.22
19.41
1 225.45
1 272.92
40.09
337.41
380.15
52.69
pm
129.42
pm
-

37 213.00

30 870.00
5 780.00
563.00
-

0.00

pm
0.00
pm

-263.50

-263.50
0.00

32.95

14.00
8.55
3.40
7.00
-
pm

30.50

9.02

9.02

4 654.57

257.91
pm
183.03
301.00
407.67
46.22
19.41
1 225.45
1 272.92
41.29
337.41
380.15
52.69
pm
129.42
pm
-

37 213.00

30 870.00
5 780.00
563.00
-

122.30

pm
2.30
120.00

-263.50

-263.50
0.00

34.51

13.56
10.82
3.13
7.00
-
pm

29.50

9.02

9.02

5 031.99

279.00
pm
198.00
311.00
441.00
50.00
21.00
1 329.00
1 377.00
45.54
365.00
416.00
57.00
pm
142.45
pm
-

37 213.00

30 870.00
5 780.00
563.00
-

0.00

pm
0.00
pm

-63.50

-63.50
0.00

33.95

14.00
8.55
3.40
8.00
-
pm

32.50

9.02

9.02

5 033.25

279.00
pm
198.00
311.00
441.00
50.00
21.00
1 329.00
1 377.00
46.80
365.00
416.00
57.00
pm
142.45
pm
-

37 213.00

30 870.00
5 780.00
563.00
-

122.30

pm
2.30
120.00

-63.50

-63.50
0.00

35.51

13.56
10.82
3.13
8.00
-
pm

31.50

9.02

9.02

4 032.37

-9.00
pm
150.00
307.00
576.00
48.00
21.00
728.00
1 412.00
50.37
372.00
167.00
61.00
pm
149.00
pm
-

36 832.00

30 494.00
5 775.00
563.00
-

0.00

pm
0.00
pm

-42.50

-63.50
21.00

31.45

14.00
8.55
1.90
7.00
-
pm

30.50

9.02

9.02

4 033.57

-9.00
pm
150.00
307.00
576.00
48.00
21.00
728.00
1 412.00
51.57
372.00
167.00
61.00
pm
149.00
pm
-

36 832.00

30 494.00
5 775.00
563.00
-

122.30

pm
2.30
120.00

-42.50

-63.50
21.00

34.06

13.56
10.82
2.68
7.00
-
pm

29.50

9.02

9.02

4 032.37

-9.00
pm
150.00
307.00
576.00
48.00
21.00
728.00
1 412.00
50.37
372.00
167.00
61.00
pm
149.00
pm
-

36 832.00

30 494.00
5 775.00
563.00
-

0.00

pm
0.00
pm

-342.50

-363.50
21.00

31.45

14.00
8.55
1.90
7.00
-
pm

30.50

9.02

9.02

4 033.57

-9.00
pm
150.00
307.00
576.00
48.00
21.00
728.00
1 412.00
51.57
372.00
167.00
61.00
pm
149.00
pm
-

36 832.00

30 494.00
5 775.00
563.00
-

122.30

pm
2.30
120.00

-342.50

-363.50
21.00

34.06

13.56
10.82
2.68
7.00
-
pm

29.50

9.02

9.02

4 032.37

-9.00
pm
150.00
307.00
576.00
48.00
21.00
728.00
1 412.00
50.37
372.00
167.00
61.00
pm
149.00
pm
-

36 832.00

30 494.00
5 775.00
563.00
-

0.00

pm
0.00
pm

-342.50

-363.50
21.00

31.45

14.00
8.55
1.90
7.00
-
pm

32.50

9.02

9.02

4 033.57

-9.00
pm
150.00
307.00
576.00
48.00
21.00
728.00
1 412.00
51.57
372.00
167.00
61.00
pm
149.00
pm
-

36 832.00

30 494.00
5 775.00
563.00
-

122.30

pm
2.30
120.00

-342.50

-363.50
21.00

34.06

13.56
10.82
2.68
7.00
-
pm

31.50

VETERINARY,  PHYTOSANITARY & PUBLIC HEALTH (Financed by EAGF)

273.65

217.65

273.65

217.65

281.80

225.80

273.65

217.65

273.65

217.65

281.65

225.65

TOTAL  EAGF  APPROPRIATIONS (8)

42 498.99

42 567.05

41 948.99

42 017.05

42 538.76

42 606.88

41 166.49

41 235.60

40 866.49

40 935.60

40 876.49

40 945.60

(1)  AL -> Additional needs, to be covered by assigned revenue: estimated at € 467mio  (AL: Amending Letter)
(2) PDB -> Additional needs, to be covered by assigned revenue: estimated at € 155 mio 
(3) PDB & AL -> Additional needs, to be covered by assigned revenue: estimated at € 1.470 mio 
(4)
(5)
(6)

RURAL DEVELOPMENT financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006
Transitional instrument for the financing of rural development by ex-EAGGF Guarantee Section for the new Member States - Completion of programmes 2004-2006
Commitments appropriations amounting to EUR 19.8 million, concerning item 11 02 03 01, were transferred from the reserve, thus, making total commitment appropriations to EUR 40 896.3 million.   

(7)

Control of agricultural expenditure.  Article 05 07 01, except Items  05 07 01 10 and 05 07 01 11.

(8)

In colum 'EP First reading', reserves of 25 Mio €  (item 05020812) and of 20 Mio € (item 05 02 12 09), are not included. 

* PDB : Preliminary Draft Budget
** DB: Draft Budget
*** EP: European Parliament

EN 

14 

EN 

 
  
 
ANNEX  2

PART  OF  THE  EAGF  BUDGET  IN  THE  EU  BUDGET  2002  to  2008 *

BUDGET YEAR

2002

2003

2004

2005

2006

2007

2008

EU  BUDGET  

100%

100%

100%

100%

100%

100%

100%

EAGGF - Guarantee

44.7%

45.2%

41.4%

42.5%

41.8%

of which             1A

40.0%

40.4%

35.4%

36.5%

35.3%

of which             1B

4.7%

4.8%

6.0%

6.0%

6.5%

-

-

-

-

-

-

EAGF

-

-

-

-

-

33.0%

31.7%

(*)  2002  to  2006  financial years:  European Agricultural Guidance and Guarantee Fund-Guarantee Section (EAGGF). Commitment appropriations  

  2007 & 2008 financial years:  European Agricultural Guarantee Fund (EAGF). Commitment appropriations

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

%
7
4
4

.

%
0
0
4

.

%
2
5
4

.

%
4
0
4

.

%
4
1
4

.

%
4
5
3

.

%
5
2
4

.

%
5
6
3

.

%
8
1
4

.

%
3
5
3

.

%
0
3
3

.

%
7
1
3

.

%
7
4

.

%
8
4

.

%
0
6

.

%
0
6

.

%
5
6

.

2002

2003

2004

2005

2006

2007

2008

EU BUDGET

EAGGF Guarantee Section

1A

1B

EAGF

EN 

15 

EN 

 
  
 
  
E
N

Commitment appropriations

F
P
H

T C A

(1)

ANNEX  3

ANALYSIS  OF  EAGF  BUDGETARY  EXECUTION    -    2008  FINANCIAL  YEAR

MEASURE

ADOPTED BUDGET 
2008 (3)          

AMENDING BUDGET 
3/2008 (2) (3)

EXECUTION 2008      

DIFF  EXE. - 
ADOPTED BUDGET 

DIFF  EXE. - AB n° 
3/2008 

In EUR

% EXE / 
ADOPTED 
BUDGET

% EXE /          

AMENDING 
BUDGET  3/2008

(0)

(1)

(2)

(3) = (2) - (0)

(4) = (2) - (1)

(5) = (2) / (0) 

(6) = (2) / (1)

05

AGRICULTURE  AND  RURAL DEVELOPMENT

40 562 340 000

40 562 340 000

41 721 694 262

1 159 354 262

1 159 354 262

102.9%

102.9%

05 01

ADMINISTRATIVE EXPENDITURE OF AGRICULTURE AND RURAL DEVELOPMENT 
POLICY AREA

9 019 000

9 019 000

7 797 871

-1 221 129

-1 221 129

2

05 01 04

Support expenditure 

9 019 000

9 019 000

7 797 871

-1 221 129

-1 221 129

05 02

INTERVENTIONS IN AGRICULTURAL MARKETS

4 032 371 000

4 032 371 000

4 159 304 747

126 933 747

126 933 747

2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

2
2
2

2
2

2

2
2

2
2
2
2
2
2

Cereals
Rice
Refunds on non-Annex I products
Food programmes
Sugar 
Olive oil
Textile plants
Fruits and vegetables (*) (**) (***)
Products of the wine-growing sector
Promotion (*) (***)
Other plant products/measures

05 02 01
05 02 02
05 02 03
05 02 04
05 02 05
05 02 06
05 02 07
05 02 08
05 02 09
05 02 10
05 02 11
05 02 12 Milk and Milk products
05 02 13
05 02 14
05 02 15

Beef and Veal
Sheepmeat and goatmeat
Pigmeat, eggs & poultry, bee-keeping & other animal products  (*) (***)

05 03

DIRECT AIDS

05 03 01
05 03 02
05 03 03

Decoupled direct aids (*) (**)
Other direct aids  (*) (**)
Additional amounts of aid

05 04

RURAL DEVELOPMENT

05 04 01
05 04 03

05 04 04

RD financed by the ex- EAGGF-Guarantee Section-Programming period 2000 - 2006
Other measures
Transitional Instrument for the financing of RD by the ex-EAGGF Guarantee Section for the 
new Member States - Completion of programmes (2004 to 2006) 

-9 000 000
0
150 000 000
307 000 000
576 000 000
48 000 000
21 000 000
728 000 000
1 412 000 000
50 371 000
372 000 000
167 000 000
61 000 000
0
149 000 000

-9 000 000
0
150 000 000
307 000 000
576 000 000
48 000 000
21 000 000
728 000 000
1 412 000 000
50 371 000
372 000 000
167 000 000
61 000 000
0
149 000 000

-51 295 700
0
118 120 753
345 046 663
475 556 229
45 145 442
20 990 050
1 153 035 406
1 170 002 362
53 185 130
375 423 007
147 994 306
47 226 779
0
258 874 321

-42 295 700
0
-31 879 247
38 046 663
-100 443 771
-2 854 558
-9 950
425 035 406
-241 997 638
2 814 130
3 423 007
-19 005 694
-13 773 221
0
109 874 321

-42 295 700
0
-31 879 247
38 046 663
-100 443 771
-2 854 558
-9 950
425 035 406
-241 997 638
2 814 130
3 423 007
-19 005 694
-13 773 221
0
109 874 321

36 832 000 000

36 832 000 000

37 568 576 803

736 576 803

736 576 803

30 494 000 000
5 775 000 000
563 000 000

30 494 000 000
5 775 000 000
563 000 000

31 414 469 343
5 620 407 710
533 699 749

920 469 343
-154 592 290
-29 300 251

920 469 343
-154 592 290
-29 300 251

0.00

0
0

0

0.00

-14 051 993

-14 051 993

-14 051 993

0
0

0

-14 051 993
0

0

-14 051 993
0

0

-14 051 993
0

0

05 07

AUDIT OF AGRICULTURAL EXPENDITURE

-342 500 000

-342 500 000

-29 302 236

313 197 764

313 197 764

05 07 01
05 07 02

Control of agricultural expenditure
Settlement of disputes

-363 500 000
21 000 000

-363 500 000
21 000 000

-29 516 802
214 565

333 983 198
-20 785 435

333 983 198
-20 785 435

05 08

05 08 01
05 08 02
05 08 03
05 08 06
05 08 08
05 08 09

POLICY STRATEGY AND COORDINATION OF 'AGRICULTURE AND RURAL 
DEVELOPMENT' POLICY AREA

Farm Accountancy Data Network (FADN)
Surveys on the structure of agricultural holdings
Restructuring of systems for agricultural surveys
Enhancing public awareness of the CAP
External study on the impact of Directive 2000/36/EC
European Agricultural Guarantee Fund (EAGF) — Operational technical assistance

31 450 000

31 450 000

29 369 070

-2 080 930

-2 080 930

14 000 000
8 550 000
1 900 000
7 000 000
0
0

14 000 000
8 550 000
1 900 000
7 000 000
0
0

12 680 950
8 395 175
1 899 288
6 393 656
0
0

-1 319 050
-154 825
-712
-606 344
0
0

-1 319 050
-154 825
-712
-606 344
0
0

1
6

11

FISHERIES AND MARITIME AFFAIRS

32 500 000

52 328 768

51 751 745

19 251 745

19 251 745

11 02

FISHERIES MARKETS

2
2

11 02 01
11 02 03

Intervention in fishery products
Fisheries programme for the outermost regions

32 500 000

15 500 000
17 000 000

52 328 768

15 500 000
36 828 768

51 751 745

19 251 745

19 251 745

14 923 732
36 828 013

-576 268
19 828 013

-576 268
19 828 013

86.5%

86.5%

103.1%

570.0%
-
78.7%
112.4%
82.6%
94.1%
100.0%
158.4%
82.9%
105.6%
100.9%
88.6%
77.4%
-
173.7%

102.0%

103.0%
97.3%
94.8%

-

-
-

-

8.6%

8.1%
1.0%

93.4%

90.6%
98.2%
100.0%
91.3%
-
-

159.2%

159.2%

96.3%
216.6%

17

VETERINARY  EXPENDITURE

281 650 000

411 650 000

407 751 047

126 101 047

-3 898 953

144.8%

17 01

 ADMINISTRATIVE EXPENDITURE of VETERINARY COSTS

2

17 01 04

Support expenditure for operations of 'Health and consumer protection' Policy Area  

17 03

PUBLIC HEALTH

2

17 03 02

Community tobacco fund — Direct payments by the European Union

2 400 000

2 400 000

14 250 000

14 250 000

2 400 000

2 400 000

14 250 000

14 250 000

1 951 478

1 951 478

16 840 000

16 840 000

-448 522

-448 522

2 590 000

2 590 000

-448 522

-448 522

2 590 000

2 590 000

17 04

FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE & PLANT HEALTH

265 000 000

395 000 000

388 959 569

123 959 569

-6 040 431

2

2

2

2
2
2

17 04 01

17 04 02

17 04 03

17 04 04
17 04 05
17 04 07

Animal disease eradication and monitoring programmes and monitoring of the physical 
conditions of animals that could pose a public-health risk linked to an external factor
Other measures in the veterinary, animal welfare and public-health field
Emergency fund for veterinary complaints and other animal contaminations which are a risk 
to public health
Plant-health measures
Community Plant Variety Office
Feed and food safety and related activities

192 000 000

17 000 000

34 000 000

2 000 000
0
20 000 000

192 000 000

17 000 000

164 000 000

2 000 000
0
20 000 000

184 452 357

13 596 945

-7 547 643

-3 403 055

163 985 729

129 985 729

5 902 670
0
21 021 867

3 902 670
0
1 021 867

-7 547 643

-3 403 055

-14 271

3 902 670
0
1 021 867

(*)     EAGF 2008  EXPENDITURE funded by initial budget  appropriations - Fund Source C1

40 876 490 000

41 026 318 768

40 934 189 788

57 699 788

-92 128 980

(**)    EAGF 2008  EXPENDITURE funded by assigned revenue carried over from 2007 - Fund Source C5

1 159 540 265

1 159 540 265

1 159 540 265

(***)   EAGF 2008  EXPENDITURE funded by assigned revenue collected in 2008 - Fund  Source C4

1 561 605 099

1 561 605 099

87 467 000

 TOTAL  EAGF  2008  EXPENDITURE 

43 597 635 364

43 747 464 132

42 181 197 053

SUGAR  RESTRUCTURING  FUND

2

05 02 16

Sugar Restructuring Fund 

(**)    EAGF 2008  EXPENDITURE funded by assigned revenue carried over from 2007 - Fund Source C5

(***)   EAGF 2008  EXPENDITURE funded by assigned revenue collected in 2008 - Fund  Source C4

0

0

1 284 099 717

735 779 199

735 779 199

2 592 884 443

2 592 884 443

735 779 199

548 320 518

 TOTAL  2008  EXPENDITURE 

46 926 299 006

47 076 127 774

43 465 296 770

-

-

-

-

-

-

-

-

-

-

-

-

-

-

81.3%

81.3%

118.2%

118.2%

146.8%

96.1%

80.0%

482.3%

295.1%
-
105.1%

100.1%

100.0%

5.6%

-

-

100.0%

21.1%

-

(1)
(2)

(3)

 FPH  = Financial Perspectives Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item
 For EAGF, the Amending Budget n° 3/2008 concerns only item 17 04 03 01 : Commitment appropriations were increased by 130 M€.  
 For ITEM 11 02 03 01 : Commitments appropriations were increased by 19.828.768 € after a budgetary transfert, from the reserve.
 0 = p.m.

(*)     EAGF 2008  EXPENDITURE funded by initial budget  appropriations - Fund Source C1
(**)    EAGF 2008  EXPENDITURE funded by assigned revenue carried over from 2007 - Fund Source C5
(***)   EAGF 2008  EXPENDITURE funded by assigned revenue collected in 2008 - Fund  Source C4

E
N

86.5%

86.5%

103.1%

570.0%
-
78.7%
112.4%
82.6%
94.1%
100.0%
158.4%
82.9%
105.6%
100.9%
88.6%
77.4%
-
173.7%

102.0%

103.0%
97.3%
94.8%

-

-
-

-

8.6%

8.1%
1.0%

93.4%

90.6%
98.2%
100.0%
91.3%
-
-

98.9%

98.9%

96.3%
100.0%

99.1%

81.3%

81.3%

118.2%

118.2%

98.5%

96.1%

80.0%

100.0%

295.1%
-
105.1%

99.8%

-

-

-

-

-

-

-

 
 
 
 
 
 
 
 
ANNEX  4 - I

ANALYSIS  OF  EAGF  BUDGETARY  EXECUTION     -     2008  FINANCIAL YEAR     -     ASSIGNED  REVENUE  (C4) Collected in 2008    

in EUR

Assigned Revenue 2008

Utilisation of Assigned Revenue

ITEM

Funds

Description

Amount

Link - Budgetary Attribution

Budgetary Line

Amount

Detail 

Total

Budgetary 
Expenditure Line

Funds

Description

Amount

Carriedforward to 
2009

Detail

Total

CHAPTER  67 :   REVENUE  CONCERNING  EAGF 

6 7 0 1  

IC4

Clearance of EAGF accounts – Assigned revenue

984 630 362.00

05 02 08 99  

431 230 628.80

05 02 08 03  

05 02 08 99  

05 02 10 01  

05 02 15 01  

C4

C4

C4

C4

Operational funds for producers organisations

Other measures (Fruits and vegetables)

Promotion measures - Payments by Member States

Refunds for pigmeat

61 850 000.00

767 000.00

2 400 000.00

22 450 000.00

431 230 628.80

87 467 000.00

343 763 628.80

6 7 0 2 

IC4

EAGF Irregularities – Assigned revenue

356 066 899.56

05 03 02 99  

356 066 899.56

05 03 02 99  

553 399 733.20

6 7 0 3 

IC4

Superlevy from milk producers – Assigned revenue

220 907 837.22

05 03 02 99  

220 907 837.22

05 03 02 99  

C4

Other (Direct aids)

0.00

6 7 0   

IC4

Revenue concerning EAGF

1 561 605 098.78

1 130 374 469.98

0.00

1 130 374 469.98

6 7    

IC4

REVENUE CONCERNING EAGF 
TOTAL Chapter 67

CHAPTER  68 :  TEMPORARY  RESTRUCTURING  AMOUNTS

1 561 605 098.78

1 561 605 098.78

87 467 000.00

1 474 138 098.78

6 8 0 1  

IC4

Temporary restructuring amounts – Assigned revenue

2 592 884 443.35

05 02 16 00   

2 592 884 443.35

05 02 16 00   

C4

Sugar Restructuring Fund

548 320 518.36

2 592 884 443.35

548 320 518.36

2 044 563 924.99

6 8 0 2  

6 8 0 3  

Irregularities concerning the temporary restructuring 
fund – Assigned revenue

Clearance with regard to the temporary restructuring 
fund – Assigned revenue

0.00

0.00

6 8 0   

IC4

Temporary restructuring amounts

2 592 884 443.35

6 8    

IC4

TEMPORARY RESTRUCTURING AMOUNTS

2 592 884 443.35

548 320 518.36

2 044 563 924.99

TOTAL

4 154 489 542.13

TOTAL

635 787 518.36

3 518 702 023.77

EN 

17 

EN 

 
  
 
ANNEX  4 - II

ANALYSIS  OF  EAGF  BUDGETARY  EXECUTION     -     2008  FINANCIAL YEAR     -     ASSIGNED  REVENUE  (C5) Carried over from 2007    

Assigned Revenue 2008

Utilisation of Assigned Revenue

ITEM

Funds

Description

Amount

Link - Budgetary Attribution

Budgetary Line

Amount

Detail 

Total

Budgetary 
Expenditure Line

Funds

Description

CHAPTER  67 :   REVENUE  CONCERNING  EAGF 

in EUR

Amount

Detail

Total

6 7 0 1  

IC5

Clearance of EAGF accounts – Assigned revenue

557 050 534.46

05 02 08 99  

362 665 224.89

05 02 08 03  

C5

 Operational funds for producers organisations

362 665 224.89

362 665 224.89

362 665 224.89

05 03 02 99  

194 385 309.57

6 7 0 2 

IC5

EAGF Irregularities – Assigned revenue

239 824 505.38

05 03 02 99  

239 824 505.38

6 7 0 3 

IC5

Superlevy from milk producers – Assigned revenue

362 665 224.89

05 03 02 99  

362 665 224.89

05 03 01 01  

05 03 02 99  

C5

C5

 SPS (Single Payment Scheme)

 Other (Direct aids)

757 424 738.18

39 450 301.66

6 7 0   

IC5

Revenue concerning EAGF

1 159 540 264.73

796 875 039.84

6 7    

IC5

REVENUE CONCERNING EAGF 
TOTAL Chapter 67

1 159 540 264.73

1 159 540 264.73

CHAPTER  68 :  TEMPORARY  RESTRUCTURING  AMOUNTS

796 875 039.84

1 159 540 264.73

6 8 0 1  

IC5

Temporary restructuring amounts – Assigned revenue

735 779 198.70

05 02 16 00   

735 779 198.70

05 02 16 00   

C5

Sugar Restructuring Fund

735 779 198.70

735 779 198.70

735 779 198.70

6 8 0 2  

6 8 0 3  

Irregularities concerning the temporary restructuring 
fund – Assigned revenue

Clearance with regard to the temporary restructuring 
fund – Assigned revenue

0.00

0.00

6 8 0   

IC5

Temporary restructuring amounts

735 779 198.70

6 8    

IC5

TEMPORARY RESTRUCTURING AMOUNTS

735 779 198.70

TOTAL

1 895 319 463.43

735 779 198.70

TOTAL

1 895 319 463.43

EN 

18 

EN 

 
  
 
E
N

1
9

EAGF  BUDGETARY  EXECUTION  BY  ARTICLE  &  BY  MEMBER  STATE    -    2008  FINANCIAL  YEAR    

ANNEX  5

In EUR million

ITEM

MEASURE

BE BG CZ DK

DE

EE

IE

GR

ES

FR

IT

CY LV LT LU HU MT NL AT

PL

PT RO SI SK FI SE GB CE TOTAL

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

7.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

7.8

05 01 04   

Support expenditure for operations of 
Agriculture and Rural Development policy area 

05 01    

Administrative expenditure of 
Agriculture and Rural Development 
policy area

05 02 01    Cereals  
05 02 02    Rice  
05 02 03    Refunds on non-Annex 1 products  
05 02 04    Food programmes  
05 02 05    Sugar  
05 02 06    Olive oil
05 02 07    Textile plants
05 02 08    Fruit and vegetables
05 02 09    Products of the wine-growing sector
05 02 10    Promotion
05 02 11    Other plant products/measures
05 02 12    Milk and milk products
05 02 13    Beef and veal
05 02 14    Sheepmeat and goatmeat

05 02 15   

Pigmeat, eggs &  poultry, bee-keeping & 
other animal products

05 03     Direct aids

05 04 01   

Rural development financed by the 
EAGGF Guarantee Section — 
Programming period 2000-2006 (*)

05 04 03    Other measures

05 04     Rural development
05 07 01    Control of agricultural expenditure
05 07 02    Settlement of disputes

05 07     Audit of agricultural expenditure
05 08 01    Farm Accountancy Data Network (FADN)

05 08 02   

05 08 03   

Surveys on the structure of agricultural 
holdings
Restructuring of systems for agricultural 
surveys

05 08 08   

05 08 06    Enhancing public awareness of the CAP
External study on the impact of Directive 
2000/36/EC of the European Parliament 
and of the Council
European Agricultural Guarantee Fund 
(EAGF) — Operational technical 
assistance
Policy strategy and coordination of 
Agriculture and  Rural Development 
policy area

05 08 09   

05 08    

0.0

0.0

0.0

0.5

0.0

7.3

8.4

108.5

0.0

3.3

44.4

0.0

1.5

0.0

6.5

0.8

0.0

6.7

0.1

0.0

0.6

1.7

0.1

0.0

0.0

0.2

9.0

0.0

0.0

0.0

0.0

0.0

0.2

0.7

0.0

1.2

0.0

2.0

0.0

0.3

1.4

12.0

0.3

1.1

0.7

0.2

0.0

1.4

0.0

4.3

0.0

6.8

0.0

46.1

0.0

0.0

4.2

0.0

0.6

3.1

3.4

0.5

0.0

0.0

0.0

16.9

0.0

14.4

0.0

42.7

0.0

0.2

30.3

30.4

6.2

8.9

18.3

10.8

0.0

0.0

0.0

0.0

0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.6

0.0

0.0

20.4

30.1

0.0

0.0

0.0

0.0

7.8

0.1

0.3

0.0

0.0

3.6

0.0

0.0

0.1

11.3

2.8

0.0

1.7

0.0

0.0

0.0

0.3

17.8

1.0

11.0

0.0

89.2

13.3

5.7

9.1

0.1

0.0

0.0

2.7

0.0

0.2

0.0

5.3

53.7

-4.8

0.0

1.9

305.4

409.8

4.6

0.0

8.2

0.0

8.8

52.6

106.9

0.6

13.4

128.5

278.2

7.6

151.1

138.1

2.5

0.5

0.0

29.0

0.6

0.0

2.3

0.0

10.8

99.3

9.6

33.6

0.0

346.9

296.6

8.6

32.1

24.4

1.3

0.0

17.5

95.1

15.1

13.3

-0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4.2

2.7

1.5

0.0

0.1

0.0

0.0

0.1

0.1

0.0

0.2

0.1

0.1

0.0

0.0

0.0

0.0

0.1

0.0

0.8

0.0

0.0

0.1

0.0

0.0

0.2

4.4

-1.3

0.0

0.1

0.0

0.0

0.6

0.0

3.6

7.7

0.0

0.3

0.0 -104.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.4

0.0

0.0

0.1

0.0

0.0

0.0

0.0

1.1

9.8

0.0

0.1

16.6

28.5

0.2

1.0

1.3

0.5

0.0

4.7

0.0

0.0

0.0

0.6

0.0

0.0

0.6

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1.1

1.6

0.0

0.0

1.6

10.1

0.0

1.0

0.0

24.3

11.3

0.0

44.1

0.0

1.4

66.4

0.0

3.5

5.0

9.0

1.8

0.0

18.4

0.0

4.4

0.0

0.0

4.3

5.8

1.6

0.1

0.9

2.8

0.0

6.0

3.3

0.0

6.3

54.5

81.8

0.0

0.1

20.1

0.0

2.2

0.3

10.0

2.7

0.0

24.1

0.0

0.0

0.4

0.0 -0.1

0.0

0.0

0.0

0.0

2.4

13.6

23.0

5.3

0.0

0.0

52.2

43.8

2.6

23.5

2.6

0.0

0.0

3.9

-6.9 -0.2

0.0

0.0

0.0

35.1

0.0

0.0

0.4

0.0

0.0

0.0

0.0

0.0

2.7

0.2

0.0

0.0

0.0

0.0

0.3

0.7

2.6

0.0

0.1

0.0

2.3

0.0

0.0

1.0

1.2

0.0

0.1

0.3

0.0

0.0

1.5

0.8

0.0

2.2

2.7

0.7

0.0

0.0

0.8

0.0

0.6

0.0

4.5

0.0

0.0

4.0

1.6

0.0

2.9

0.0

8.8

0.0

0.0

3.4

0.0

0.2

0.2

7.9

0.1

0.0

2.1

0.0

0.0

5.7

0.0

10.9

0.0

0.1

29.1

0.5

0.9

1.6

9.7

14.1

0.0

1.7

184.0

38.2

205.7 147.9

51.9

5.7

9.1

16.4

27.1

74.1

660.9 599.5 1 244.4 343.3 421.7 48.9 154.2 488.9 661.8 3 354.2

122.0

10.6

90.3

19.1

3.3 217.4

0.0

9.5

0.6

0.0

7.2

0.0

1.8

0.0

42.2

12.5

45.2

10.9

40.6

27.2

793.5 708.9 1 247.6 570.2 422.3 56.1 156.0 543.5 718.0 3 422.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3.8

0.0

0.0

0.0

0.0

0.0

3.8

0.0

0.0

0.0

0.0

7.8

7.8

-51.3

0.0

118.1

345.0

475.6

45.1

21.0

1 153.0

1 170.0

53.2

375.4

148.0

47.2

0.0

258.9

4 159.3

31 414.5

5 620.4

533.7

37 568.6

-0.5

0.0

0.0

0.0

-1.1

0.0

-0.1

0.0

-2.0

-1.7

-2.2

0.0

0.0

0.0

0.0

0.0

0.0

-0.1

-5.8

0.0

-0.1

0.0

0.0

0.0

0.0

0.0

-0.4

0.0

-14.1

0.0

-0.5

0.3

0.0

0.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.1

0.0

-0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.3

0.0

-0.3

0.0

0.0

0.0

0.0

0.0

0.0

-1.1

0.0

0.2

0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.1

2.3

0.0

2.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-1.7

0.0

-1.7

0.0

0.0

0.0

0.0

0.0

0.0

-2.0

-2.7

0.0

-2.7

0.0

0.0

0.0

0.0

0.0

0.0

-1.7

0.2

0.0

0.2

0.0

0.0

0.0

0.0

0.0

0.0

-2.2

-30.7

0.0

-30.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.1

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

-2.2

0.0

-2.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.1

-5.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.2

0.0

0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.1

-0.3

0.0

-0.3

0.0

0.0

0.0

-0.2

0.0

-0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-0.4

-0.7

0.0

-0.7

0.0

0.0

6.5

0.0

6.5

0.0

12.7

0.0

8.4

0.0

0.0

1.9

6.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-14.1

-29.5

0.2

-29.3

12.7

8.4

1.9

6.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

05 02     Interventions in agricultural markets 187.9
05 03 01    Decoupled direct aids
05 03 02    Other direct aids
05 03 03    Additional amounts of aid

99.1

7.6

11.9

21.4

89.5

209.3

0.9

27.9

150.1

947.7

867.6

880.7

8.7

1.5

15.5

0.6

-27.0

453.5 166.3 379.1

917.6 5 345.8

40.5 1 250.8 1 894.1 3 276.4 5 695.7 3 206.6

19.4

60.6 154.2

34.2 540.2

0.1

0.0

1.4

0.0

44.9

9.6

89.3

60.5

0.4

0.0

0.9

437.7 1 551.8 2 300.4

516.0

24.6

73.6

92.9

84.8

90.2

0.0

0.0

1.1

0.0

4.2

0.0

0.0

0.4

2.6

0.0

560.2 166.4 380.4

972.1 5 495.6

40.9 1 276.2 2 405.4 4 921.1 8 080.8 3 812.8

19.4

61.8 158.4

34.6 542.8

0.0

0.0

0.0

11 02 01    Intervention in fishery products
11 02 03    Fisheries programme for outermost regions
11 02     Fisheries markets

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

17 01 04   

Support expenditure for operations of 
Health & consumer protection policy area

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

29.4

29.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

14.9

36.8

51.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2.0

14.9

36.8

51.8

2.0

17 01    

Administrative expenditure of 
Health and consumer protection 
policy area

17 03 02   

Community tobacco fund. Direct payments 
by the European Union

17 03     Public health

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2.0

2.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

16.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

16.8

16.8

16.8

17 04 02   

17 04 01   

Animal disease eradication and monitoring 
programmes and monitoring of the 
physical conditions of animals that could 
pose a public health risk linked to an 
external factor
Other measures in veterinary, animal 
welfare & public health field
Emergency fund for veterinary complaints 
and other animal contaminations which are 
a risk to public health
17 04 04    Plant-health measures
17 04 05    Community Plant Variety Office
17 04 07    Feed and food safety and related activities

17 04 03   

17 04    

Food safety, animal health, animal 
welfare and plant health

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0 184.5

184.5

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

13.6

13.6

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0 164.0

164.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5.9

0.0

21.0

5.9

0.0

21.0

0.0 389.0

389.0

TOTAL  2008 EAGF EXPENDITURE  

747.9 178.3 401.7 1 061.3 5 704.0

41.7 1 306.3 2 553.8 5 864.1 8 946.9 4 660.6

28.1

63.3 173.9

35.3 513.6

2.6

977.4 741.6 1 453.3 717.7 474.0 61.8 165.2 559.9 745.1 3 494.9 506.9

42 181.2

05 02 16    Sugar Restructuring Fund

106.6

0.0

43.9

0.0

0.0

0.0

149.9

73.8

69.1

42.9

525.6

0.0

36.9

0.0

0.0

45.9

0.0

43.2

3.9

0.0

19.5

0.0 34.2

35.1

26.2

27.4

0.0

0.0

1 284.1

41.7 1 456.2 2 627.6 5 933.2 8 989.8 5 186.3
EE

GR

ES

FR

IE

IT

28.1 100.2 173.9
LT
LV
CY

35.3 559.5
HU
LU

2.6 1 020.6 745.5 1 453.3 737.2 474.0 96.0 200.3 586.0 772.5 3 494.9 506.9
CE
RO SI
MT

GB

SK

SE

NL

AT

PL

PT

FI

43 465.3
TOTAL

854.5 178.3 445.6 1 061.3 5 704.0
BE

BG CZ

DK

DE

TOTAL  2008  EXPENDITURE  

(*) EAGGF: European Agricultural Guidance and Guarantee Fund 

E
N

 
 
 
 
 
 
 
ANNEX  6

EVOLUTION  of  the  BREAKDOWN  of  EAGF  EXPENDITURE -  2003  to  2008  Financial 
years 

40 000

35 000

30 000

25 000

20 000

15 000

10 000

5 000

0

-5 000

1
.
8
2
9

4
.
2
2
3

5
.
1
5
8

9
.
6
5
7

9
.
7
4
1

STORAGE

7
.
6
0
1
-

6
.
8
6
5
7
3

8
.
5
4
0
7
3

8
.
0
0
7

3
3

3
.
1
5
0

4
3

4
.
2
9
6

9
2

6
.
4
2
8

9
2

6
.
9
2
7

3

2
.
4
8
3

3

9
.
1
5
0
3

6
.
3
9
4
2

7
.
4
4
4
1

4
.
5
2
9

5
.
1
3
4
5

4
.
7
6
7
4

6
.
6
9
4
4

4
.
3
7
8
4

9
.
3
6
7
3

3
.
3
5
5

3

0
.
2
6
4
6

4
.
7
2
8
6

9
.
9
8
6
7

6
.
9
7
6
4

EXPORT REFUNDS

DIRECT AIDS

OTHER MEASURES

RURAL DEVELOPMENT (**)

    2003     

    2004    

    2005     

    2006     

    2007     

2008

FINANCIAL 
YEAR (*)

BUDGET EXECUTION

1a

1b

    2003     

    2004    

    2005     

    2006     

    2007     

2008

39 781.6

38 298.5

42 100.8

42 175.3

4 679.6

6 462.0

6 827.4

7 689.9

42 120.9

42 181.2

STORAGE

EXPORT REFUNDS

DIRECT AIDS

OTHER MEASURES

928.1

322.4

851.5

756.9

-106.7

147.9

3 729.6

3 384.2

3 051.9

2 493.6

1 444.7

925.4

29 692.4

29 824.6

33 700.8

34 051.3

37 045.8

37 568.6

5 431.5

4 767.4

4 496.6

4 873.4

3 763.9

3 553.3

4 679.6

6 462.0

6 827.4

7 689.9

-26.8

-14.1

8
.
6
2
-

1
.
4
1
-

in EUR Million

RURAL 
DEVELOPMENT (**)

EN 

(*)   2002  to  2006  financial years:  European Agricultural Guidance and Guarantee Fund-Guarantee Section (EAGGF).  2007 & 2008 financial years:  European Agricultural Guarantee Fund (EAGF)
(**)  2007  and  2008  financial years:  RURAL DEVELOPMENT financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006

20 

EN