REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 8th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT (EAFRD) 2014 FINANCIAL YEAR
Date: 2016-04-06
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAFRD, agricultural expenditure, commitment of expenditure, financial year, payment appropriation, rural development

EUROPEAN 
COMMISSION 

Brussels, 6.4.2016  
COM(2016) 181 final 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

8th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT AND THE COUNCIL 
on the EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT 
(EAFRD) 
2014 FINANCIAL YEAR 

{SWD(2016) 111 final} 

EN 

   EN 

 
 
 
 
  
 
Table of contents 

1. 

1.1. 

1.2. 

1.3. 

2. 

BUDGET PROCEDURE ................................................................................................... 3 

Draft Budget (DB) 2014 ............................................................................................. 3 

The adoption of the 2014 Budget .............................................................................. 3 

The adoption of the Amending Budgets................................................................... 4 

MANAGEMENT OF APPROPRIATIONS........................................................................... 4 

2.1.  Management of Commitment appropriations......................................................... 4 

2.1.1.  EAFRD rural development programmes ..................................................................... 4 

2.1.2.  Technical assistance..................................................................................................... 4 

2.2.  Management of payment appropriations................................................................. 5 

2.2.1.  EAFRD rural development programmes ..................................................................... 5 

2.2.2.  Technical assistance..................................................................................................... 6 

3. 

3.1. 

3.2. 

IMPLEMENTATION OF THE 2014 EAFRD BUDGET ..................................................... 6 

Introduction ................................................................................................................ 6 

Implementation of commitment appropriations ..................................................... 6 

3.2.1.  EAFRD rural development programmes ..................................................................... 6 

3.2.2.  Technical assistance..................................................................................................... 7 

3.3. 

Implementation of payment appropriations............................................................ 8 

3.3.1.  EAFRD rural development programmes ..................................................................... 8 

3.3.2.  Technical assistance................................................................................................... 13 

3.4. 

Analysis of expenditure declared by axis and by measure – Programming period 
2007-2013 .................................................................................................................. 13 

3.5. 

Implementation of EAFRD programmes - Programming period 2007-2013..... 16 

2 

 
 
 
 
 
1. 

BUDGET PROCEDURE 

1.1. 

Draft Budget (DB) 2014 

The 2014 Draft Budget (DB) was adopted by the Commission and proposed to the 
Budgetary Authority on 28 June 2013. 

The  Draft  Budget  for  the  European  Agricultural  Fund  for  Rural  Development 
(EAFRD)  under  heading  2  of  the  Financial  Framework  2007-2013  totalled  
EUR 10 340 million in payment appropriations. No commitment appropriations were 
requested for year 2014 as the old programming period ended in 2013. For the new 
programming  period  2014-2020,  the  DB  2014  included  EUR  13  987  million  in 
commitment appropriations and EUR 1 312 million in payment appropriations. 

Table 1 

Budget Item 

Commitment 
appropriations 
(in EUR) 

Payment 
appropriations 
(in EUR) 

2007-2013 

05.040501 (Rural dev. Programmes)  

05.040502 (Operational technical 
assistance) 

-

-

10 333 305 000 

6 433 956 

2014-2020 

05.046001 (Rural dev. Programmes) 

13 970 049 059

1 303 887 960 

05.046002 (Operational technical 
assistance) 

17 222 000

7 748 500 

The  Council  adopted  its  position  on  the  2014  Draft  Budget  on  2  September  2013. 
Payment appropriations for EAFRD programmes were reduced by EUR 4.6 million 
for  the  old  programming  period  and  EUR  50  million  for  the  new  programming 
period  as  compared  to  the  Commission's  DB  while  commitments  remained 
unchanged.  The  European  Parliament  adopted  its  position  on  23  October  2013 
whereby it restored the Commission's proposal. The Conciliation procedure resulted 
in  an  agreement  between  the  two  institutions.  The  Council  and  the  European 
Parliament agreed to a compromise package on 12 November 2013. 

1.2. 

The adoption of the 2014 Budget 

The Draft Budget was approved by the Parliament in a vote on 20 November 2013. 
The voted budget for the EAFRD in chapter 05 04 amounted to EUR 10 336 million 
in payment appropriations for the programming period 2007-2013 and EUR 13 987 
million  in  commitment  appropriations  and  EUR  1  275  million  in  payment 
appropriations for the period 2014-2020. 

3 

 
 
 
 
 
Table 2 

Budget Item 

05.040501 (Rural dev. Programmes 
2007-2013)  

05.040502 (Technical assistance 2007-
2013) 

05.046001 (Rural dev. Programmes 
2014-2020) 

05.046002 (Technical assistance 2014-
2020) 

Commitment 
appropriations 
(in EUR) 

Payment 
appropriations 
(in EUR) 

- 

- 

10 329 896 149 

6 433 956 

13 970 049 059

1 267 275 423 

17 222 000

7 748 500 

1.3. 

The adoption of the Amending Budgets 

Amending Budget No 2 was adopted on 17 December 2014. It reduced the payment 
appropriations 
the  Rural  Development  Programmes  2014-2020  by 
EUR 20 million. 

for 

2. 

MANAGEMENT OF APPROPRIATIONS 

2.1.  Management of Commitment appropriations 

2.1.1.  EAFRD rural development programmes 

Budget 2014 did not include any commitment appropriations for EAFRD 2007-2013 
programmes  whilst  commitment  appropriation  for  EAFRD  2014-2020  amounted  in 
total to EUR 13 970 million. 

Table 3 

Management of commitment appropriations 
in 2014 – EAFRD 

Appropriations at the beginning of 2014 

Carryover from 2013 

Appropriations available in 2014 

Appropriations used in 2014 

Budget Item 
05.040501 
(amounts in euro) 

Budget Item 
05.046001 
(amounts in euro) 

- 

- 

- 

- 

13 970 049 059

0

13 970 049 059

3 294 627 697

2.1.2.  Technical assistance 

Article 51(1) of Regulation (EU) No 1305/2013 provides that the EAFRD may use 
up to 0.25% of its annual allocation to finance, at the initiative of the Commission, 
the technical assistance actions necessary to implement the rural development policy 
and,  in  particular,  the  costs  for  setting  up  and  operating  the  European  network  for 

4 

 
 
 
 
rural  development  and  the  European  Innovation  Partnership  (EIP)  network.  In  the 
2014 budget, the initial amount available for this purpose was EUR 17.2 million. Of 
this,  EUR  0.7  million  was  redeployed  to  other  items  of  the  budget.  At  the  end  of 
2014, the total amount committed was EUR 11.9 million.  

2.2.  Management of payment appropriations 

2.2.1.  EAFRD rural development programmes 

For  programmes  2007-2013,  payment  appropriations  of  the  voted  budget  2014 
amounted to EUR 10 330 million. In addition, the available assigned revenue, either 
carried over from 2013 or collected during the year, amounted to EUR 149.9 million. 
During the year, the monitoring of the implementation of the budget and the analysis 
of  the  forecasts  submitted  by  Member  States  revealed  an  additional  need  of  EUR 
536.4  million  in  payment  appropriations.  This  additional  need  was  covered  with 
transfers from 2014-2020 programmes and technical assistance lines  

The total amount paid to Member States for EAFRD programmes 2007-2013 in 2014 
reached  EUR  10  947  million.  EUR  69  million  of  assigned  revenue  were 
automatically carried over to 2015. 

For programmes 2014-2020, payment appropriations of the voted budget amounted 
to EUR 1 267 million. Of this amount, only EUR 225 million were implemented in 
2014 due to the late adoption of new rural development programmes. As regards the 
surplus, part was made available to old programmes (EUR 532 million) and the rest 
was  included  in  the  End  of  Year  transfer  (EUR  490  million)  or  in  the  Amending 
Budget No 2/2014 (EUR 20 million).  

Table 4 

Management of payment appropriations in 2014 
(in euro) 

EAFRD (2007-2013) 
Budget Item - 05.040501 

Appropriations at the beginning of 2014 
Assigned revenue carried over  from 2013 
Assigned revenue collected in 2014 
Transfers from 2014-2020 RDPs and TA lines 
Appropriations available in 2014 
Appropriations used in 2014 

EAFRD (2014-2020) 
Budget Item - 05.046001 

Appropriations at the beginning of 2014 
Transfer to 2007-2013 programmes 
Amending Budget No 2/2014 
End-of-the year transfer 
Appropriations available in 2014 
Appropriations used in 2014 

5 

10 329 896 149 
80 494 135 
69 413 811 
536 390 000 
11 016 194 095 
10 947 350 314 

1 267 275 423 
- 532 190 000 
- 20 000 000 
- 490 090 023 
224 995 400 
224 989 886 

 
 
 
 
2.2.2.  Technical assistance 

Total payment appropriations in 2014 budget amounted to EUR 14.2 million. Of this 
amount,  EUR  6.4  million  related  to  2007-2013  outstanding  needs  (open  RAL  of 
budget  item  05.040502)  whereas  EUR  7.7  million  corresponded  to  new  period's 
technical assistance (item 05.046002). At the end of the year, total payments reached 
EUR  8.4  million  while  EUR  4.2  million  were  redeployed  to  reinforce  2007-2013 
programmes. 

3. 

IMPLEMENTATION OF THE 2014 EAFRD BUDGET 

3.1. 

Introduction 

The last commitments of the programming period 2007-2013 were made in financial 
year  2013.  As  regards  payments,  the  pace  of  the  implementation  of  rural 
development programmes recorded in 2014 continued at high level even though, for 
some programmes, declarations of expenditure were not completely reimbursed due 
to the application of the 95% capping. Execution in 2014 represents 83.5% of 2012 
execution which is the highest execution recorded during this programming period. 

3.2. 

Implementation of commitment appropriations 

3.2.1.  EAFRD rural development programmes 

In  2014,  commitment  appropriations  were  available  only  for  EAFRD  programmes 
2014-2020.  The  2014  voted  budget  amounted  to  EUR  13  970  million  but  the  late 
adoption of programmes did not permit to commit the entire amount. As a result, for 
the programmes not adopted, it was necessary either to reprogramme the allocations 
or, in case the requirements set by Regulation (EU) 966/2012 were met, to carryover 
the corresponding appropriations to year 2015. 

Table  5  shows  the  allocation  established  by  Regulation  (EU)  No  1305/2013  of 
17/12/2013  as  amended  by  Commission  Delegated  Regulation  (EU)  2015/791  of 
27/04/2015 (i.e. including the reprogramming) for new EAFRD programmes and the 
amounts committed per Member State in 2014. 

Table 5 

Regulation (EU) No 1305/2013 vs. the amounts committed end of 2014: 

Budget item: 05.046001 

(in euro) 

Regulation (EU) No 
1305/2013  
 – EU funds 2014 
(a) 
557 806 503 
40 855 562 
- 
- 
- 
664 601 903 
90 287 658 

MS 

AT 
BE 
BG 
CY 
CZ 
DE 
DK 

Amounts carried 
over for commitment 
in 2014 
(b) 

Amounts committed 
in the budget year 
2014 
(c=a+b) 

- 
- 
- 
- 
- 
- 
- 

557 806 503 
- 
- 
- 
- 
234 970 693 
90 287 658 

6 

 
 
  
  
EE 
ES 
FI 
FR 
GR 

HR 
HU 
IE 
IT 
LT 
LU 
LV 
MT 
NL 
PL 
PT 
RO 
SE 
SI 
SK 
UK 
Total 

103 626 144 
- 
335 440 884 
4 353 019 
- 
-
- 
- 
- 
230 392 975 
- 
138 327 376 
- 
87 118 078 
1 569 517 638 
577 031 070 
- 
- 
118 678 072 
271 154 575 
475 531 544 
5 264 723 001 

- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

- 
- 
332 522 548 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
1 569 517 638 
509 522 657 
- 
- 
- 
- 
- 
3 294 627 697 

3.2.2.  Technical assistance 

Table 6 shows the commitment appropriations for technical assistance consumed in 
2014. The most important part relates to European Network for Rural Development. 

Table 6 

Technical assistance – Implementation of commitment appropriations 

Budget Item: 05.046002 

Description 

Contact point of the European Network for Rural Development  

Experts groups / Coordination committee / Seminars (ENRD) 
EIP (Website and Network Facility) 
Information technology 
Protection of symbols 
Events 
European Evaluation Network (evaluation helpdesk and expert 
committees) 
Total 

 (in euro) 

 Amount 
committed  

4 000 000 

1 087 693 
2 569 923 
1 927 013 
290 443 
1 000 000 

993 950 

11 869 022 

7 

 
 
 
 
 
 
3.3. 

Implementation of payment appropriations 

3.3.1.  EAFRD rural development programmes 

For  the  programming period 2007-2013  all payment appropriations available in the 
voted budget 2014 were implemented (EUR 10 330 million). Additional payments of 
EUR 81 million and EUR 536.4 million were made respectively with apropriations 
from assigned revenue and transfers from technical assistance lines (05.040502 and 
05.046002)  and  the  line  for  new  programmes(05.046001).  At  the  end  of  2014,  the 
total  amount  paid  for  EAFRD  programmes  2007-2013  was  EUR  10  947  million. 
EUR 68.8 million of assigned revenue were carried over to 2015 

For the programming period 2014-2020 only the pre-financing in the amount of EUR 
225 million was paid.  

Table  7  below  shows  the  breakdown  of  payments  made  in  2014  by  declaration 
period: 

Table 7 

Payments 2014 for EAFRD rural development 
programmes (in million euro) 

Reimbursement of payment claims Q3 2013 

Reimbursement of payment claims Q4 2013 

Reimbursement of payment claims Q1 2014 

Reimbursement of payment claims Q2 2014 

Reimbursement of payment claims Q3 2014 

Pre-financing 2014-2020 

Total 2014 

2007-2013 

2014-2020 

Item 05.040501 

Item 05.046001 

2.61 

4 927.28 

2 101.38 

1 711.84 

2 204.24 

- 

10 947.35 

- 

- 

- 

- 

- 

224.99 

224.99 

For  programmes  2007-2013,  the  monthly  consumption  of  payment  appropriations 
during the year (January to December 2014) is represented in the graph below. The 
rhythm  of  consumption  is  linked  to  the  calendar  for  sending  the  four  payment 
declarations (31 January, 30 April, 31 July and 10 November for the payment claims 
corresponding  respectively  to  Q4  2013,  Q1  2014,  Q2  2014  and  Q3  2014)  in 
accordance  article  22  (2)  of  the  Commission  Implementing  Regulation  (EU)  No 
908/2014. 

As  regards,  programmes  2014-2020,  all  advances  (EUR  225  million)  were  paid  in 
December 2014. 

The graph shows the monthly consumption of payment appropriations. The rhythm 
that  delayed  some 
of  payments  was 
reimbursements in the first part of 2014 (January to June) and at the end of the year. 

treasury  constraints 

influenced  by 

8 

 
 
 
 
 
 
 
 
Graph 1 

EAFRD  - Monthly consumption  of payment appropriations  during 2014 (in million euro)

3000

2500

2000

1500

1000

500

0

2812

1821

1373

1199

866

1214

999

209

2

61

387

4

01-2014 02-2014 03-2014 04-2014 05-2014 06-2014 07-2014 08-2014 09-2014 10-2014 11-2014 12-2014

9 

 
 
The breakdown per Member State and per declaration period of the amounts paid by 
the Commission for programmes 2007-2013 in budget year 2014 is shown in table 8a 
The total amount paid, EUR 10 947  million, relates to interim payments only. 

Table 8a 

Payments effectively made between 01/01/2014 and 31/12/2014  

Budget item 05.040501  

(in euro) 

Q3 2013 

Q4 2013 

Q1 2014 

Q2 2014 

Q3 2014 

Grand Total 

MS 

AT 

BE 

BG 

CY 

CZ 

DE 

DK 

EE 

EL 

ES 

FI 

FR 

HU 

IE 

IT 

LT 

LU 

LV 

MT 

NL 

PL 

PT 

RO 

SE 

SI 

SK 

UK 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

244 873 999 

2 689 192 

284 557 645 

13 267 957 

41 674 370 

477 758 847 

22 147 611 

19 809 432 

297 262 410 

495 902 738 

56 934 909 

351 132 742 

171 302 480 

0 

51 734 

634 840 721 

0 

0 

0 

0 

0 

0 

913 213 

0 

0 

0 

0 

22 936 917 

1 287 916 

51 845 146 

4 949 774 

24 827 909 

626 415 545 

210 553 953 

345 989 125 

178 628 972 

54 749 783 

79 574 145 

0 

3 244 454 

24 550 102 

1 055 853 

187 320 552 

119 748 265 

19 064 163 

42 326 220 

28 283 661 

0 

9 266 757 

27 675 831 

4 586 052 

54 253 139 

96 522 148 

20 158 227 

0 

54 263 779 

147 877 593 

103 782 522 

0 

139 255 349 

110 912 819 

0 

244 873 999 

1 427 705 

16 628 109 

56 967 049 

393 750 627 

3 988 489 

22 898 351 

0 

223 278 056 

21 937 263 

0 

169 354 762 

216 625 787 

0 

141 896 984 

146 395 713 

283 248 060 

917 307 316 

83 307 265 

62 135 652 

549 164 613 

964 188 641 

56 934 909 

798 152 731 

550 351 068 

0 

0 

0 

211 279 181 

229 312 537 

1 204 033 199 

49 775 609 

39 769 642 

232 381 211 

0 

0 

2 451 135 

44 919 341 

335 987 350 

139 415 532 

0 

0 

3 482 391 

1 287 916 

58 786 443 

11 410 988 

21 976 313 

111 016 078 

345 944 778 

1 700 773 103 

177 413 253 

683 122 011 

0 

165 867 656 

121 740 056 

0 

128 549 026 

119 899 042 

0 

6 941 296 

527 688 

19 292 515 

392 425 430 

154 826 061 

172 531 090 

107 792 851 

196 529 406 

34 930 716 

17 568 160 

25 024 890 

7 714 548 

33 916 658 

25 142 009 

0 

11 856 850 

18 604 336 

822 842 472 

221 274 236 

118 091 451 

148 345 380 

691 044 486 

1 646 288 

211 369 622 

167 784 553 

132 767 523 

177 476 500 

Total 

2 611 235 

4 927 283 862 

2 101 379 040 

1 711 838 362 

2 204 237 814 

10 947 350 314 

For  the  programmes  2014-2020  adopted  in  2014,  the  advances  paid  amounted  to 
EUR 224.99 million. Table 8b shows the breakdown per Member State. 

10 

 
 
  
 
  
 
 
 
 
 
 
Table 8b 

Prefinancing 2014-2020 paid between 
01/01/2014 and 31/12/2014   

(in euro) 

Budget item: 05.046001 

MS 
AT 
BE 
BG 
CY 
CZ 
DE 
DK 
EE 
ES 
FI 
FR 
GR 
HR 
HU 
IE 
IT 
LT 
LU 
LV 
MT 
NL 
PL 
PT 
RO 
SE 
SI 
SK 
UK 
Total 

Amount  

39 375 519.97 
- 
- 
- 
- 
15 994 705.09 
6 294 006.90 
- 
- 
23 596 993.38 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
85 982 808.14 
53 745 852.35 
- 
- 
- 
- 
- 
224 989 885.83 

Table 9 compares, for each Member State, the EAFRD 2007-2013 payments made in 
2014  with  the  payments  in  2013.  The  total  payments  decreased  by  15.5%  (EUR 
10.95 billion vs. 12.95 billion). 

11 

 
 
 
 
 
 
 
 
 
 
Table 9 
Payments made to Member States - Comparison 2014 vs 2013 (in euro) 

MS 

AT 
BE 
BG 
CY 
CZ 
DE 
DK 
EE 
EL 
ES 
FI 
FR 
HU 
IE 
IT 
LT 
LU 
LV 
MT 
NL 
PL 
PT 
RO 
SE 
SI 
SK 
UK 

2013 

Interim payments  Prefinancing 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

526 926 131 
52 721 009 
396 641 691 
23 033 218 
373 075 923 
1 267 359 343 
62 519 910 
127 044 772 
225 793 111 
1 038 317 781 
340 230 873 
998 803 101 
491 234 841 
256 972 589 
1 275 133 647 
252 927 822 
10  094  904 
184  032  828 
9 682 192 
99 485 140 
1 820 972 541 
656 450 463 
1 191 637 130 
182 871 555 
126 635 115 
197 308 952 
763 498 948 

2014 

Difference 2014 vs. 2013 

Total 

526 926 131 
52 721 009 
396 641 691 
23 033 218 
373 075 923 
1 267 359 343 
62 519 910 
127 044 772 
225 793 111 
1 038 317 781 
340 230 873 
998 803 101 
491 234 841 
256 972 589 
1 275 133 647 
252 927 822 
10  094  904 
184 032 828 
9 682 192 
99 485 140 
1 820 972 541 
656 450 463 
1 191 637 130 
182 871 555 
126 635 115 
197 308 952 
763 498 948 

Interim payments  Prefinancing 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

244 873 999 
16 628 109 
393 750 627 
22 898 351 
283 248 060 
917 307 316 
83 307 265 
62 135 652 
549 164 613 
964 188 641 
56 934 909 
798 152 731 
550 351 068 
0 
1 204 033 199 
232 381 211 
1  287  916 
58 786 443 
11 410 988 
111 016 078 
1 700 773 103 
683 122 011 
822 842 472 
221 274 236 
118 091 451 
148 345 380 
691 044 486 

Total 

(in euro) 

244 873 999 
16 628 109 
393 750 627 
22 898 351 
283 248 060 
917 307 316 
83 307 265 
62 135 652 
549 164 613 
964 188 641 
56 934 909 
798 152 731 
550 351 068 
0 
1 204 033 199 
232  381  211 
1  287  916 
58  786 443 
11 410 988 
111 016 078 
1 700 773 103 
683 122 011 
822 842 472 
221 274 236 
118 091 451 
148 345 380 
691 044 486 

-282 052 131 
-36 092 900 
-2 891 064 
-134 866 
-89 827 863 
-350 052 027 
20 787 355 
-64 909 120 
323 371 502 
-74 129 140 
-283 295 964 
-200 650 370 
59 116 226 
-256 972 589 
-71 100 448 
-20  546  611 
-8  806  989 
-125 246 385 
1 728 796 
11 530 938 
-120 199 438 
26 671 547 
-368 794 658 
38 402 681 
-8 543 663 
-48 963 572 
-72 454 462 

(in %) 
-53.53% 
-68.46% 
-0.73% 
-0.59% 
-24.08% 
-27.62% 
33.25% 
-51.09% 
143.22% 
-7.14% 
-83.27% 
-20.09% 
12.03% 
-100.00% 
-5.58% 
-8.12% 
-87.24% 
-68.06% 
17.86% 
11.59% 
-6.60% 
4.06% 
-30.95% 
21.00% 
-6.75% 
-24.82% 
-9.49% 

Total 

12 951 405 528 

0  12 951 405 528 

10 947 350 314 

0 

10 947 350 314 

-2 004 055 214 

-15.47% 

12 

 
 
  
  
 
  
 
3.3.2.  Technical assistance 

In the 2014 budget the amount for payment appropriations was EUR 6.4 million for 
the  programmes  2007-2013  and  EUR  7.7  million  for  the  programmes  2014-2020. 
Part  of  these  appropriations  were  transferred  to  cover  payment  needs  in  relation  to 
rural development programmes under EAFRD 2007-2013: EUR 0.8 million from the 
old programming period and EUR 3.4 million from the new programming period..  

Table  10  hereafter  presents  the  payments  grouped  by  main  activities.  The  most 
important part relates to the European Network for Rural Development. 

Table 10  

Technical assistance – Implementation of payment appropriations 

Description 

Amount paid  

Budget Item: 05.040502 

European Network for Rural Development (Contact point, expert groups, 
coordination committee, seminars..)   

European Evaluation Network (expert committees, meetings…)) 

European Innovation Partnership (EIP)  

Information technology 

Protection of EU symbols 

Total 05.040502 

Budget Item: 05.046002 

European Network for Rural Development (expert groups, coordination 
committee, seminars...) 

European Evaluation Network (expert committees, meetings…) 

European Innovation Partnership (EIP) 

Information technology 

Events 

Total 05.046002 

Total technical assistance 

(in euro) 

2 333 316 

21 426 

988 626 

1 424 401 

308 241 

5 076 010 

(in euro) 

1 076 857 

64 594 

1 099 903 

694 133

400 000

3 335 487 

8 411 497 

3.4. 

Analysis of expenditure declared by axis and by measure – Programming period 
2007-2013  

Table 11 shows the payment claims declared by Member state and by axis/measure 
for rural development in 2014 (Q4 2013 to Q3 2014) for the programmes 2007-2013, 

13 

 
 
 
 
 
 
 
the cumulative declared expenditure from 2007 to 2013 (Q4 2006 to Q3 2014) and 
also the financial plans of EAFRD programmes (2007-2013; EU27). 

In 2014, the expenditure for EAFRD 2007-2013 continues to be concentrated in axis 
2 (43.7%), followed by axis 1 with 32.1%, axis 3 with 13.5% and axis 4 with 8.9%. 
Even  though  differences  decrease  for  3  axes,  this  repartition  of  expenditure  still 
diverges from  the repartition in the financial plans for the 2007-2013 programming 
period (32.6%, 46.0%, 13.2% and 6.2% for axis 1 to 4 respectively).  

Axis  2  measures  mainly  involve  annual  payments  (e.g.  agro-environmental 
measures)  whilst  Axis  1,  3  and,  to  a  lesser  extent,  Axis  4  mainly  relate  to  multi-
annual  measures 
their  approval  and 
implementation (e.g. investment projects).  

longer  proceedings  for 

that  require 

14 

 
 
 
Table 11 

EAFRD declared expenditure 2014 (Q4 2013-Q3 2014) & Total cumulative expenditure (Q4 2006 to Q3 2014)  
compared with Financial Plans 

Declared expenditure 2014 (Q4 
2013 to Q3 2014) 

Cumulative declared expenditure 
(Q4 2006 to Q3 2014) 

Financial Plans 2007-2013 

EAFRD Axis / Measure 
111 Vocational training and information actions  
112 Setting up of young farmers 

113 Early retirement  

114 Use of advisory services 

115 Setting up of management. relief and .... 

 (million €) 

136.4 
286.2 

335.0 

21.9 

4.0 

(%) 
1.1% 
2.4% 

2.8% 

0.2% 

0.0% 

121 Modernisation of agricultural holdings 

1 386.2 

11.5% 

122 Improvement of the economic value of forest 

123 Adding value to agricultural and forestry... 

124 Cooperation for development of new products 

125 Infrastructure related to the development … 

126 Restoring agricultural production potential  

131 Meeting standards based on Community... 

132 Participation of farmers in food quality… 

133 Information and promotion activities  

141 Semi-subsistence farming  

142 Producer groups 

143 Direct Payment (BG + RO) 

144 Holdings undergoing restructuring  
Axis 1 
211 Natural handicap payments to farmers in ... 
212 Payments to farmers in areas with handicaps... 

213 Natura 2000 payments and payments linked .. 

214 Agri-environment payments 

215 Animal welfare payments 

216 Non-productive investments 

221 First afforestation of agricultural land 

222 First establishment of agroforestry systems... 

223 First afforestation of non-agricultural land 

224 Natura 2000 payments 

225 Forest-environment payments 

226 Restoring forestry potential and … 

227 Non-productive investments 
Axis 2 
311 Diversification into non-agricultural activities 
312 Business creation and development  

313 Encouragement of tourism activities 

321 Basic services for the economy and rural … 

322 Village renewal and development  

323 Conservation and upgrading of the rural.... 

331 Training and information  

341 Skills acquisition. animation and implement...  
Axis 3 
411 Implementing local development strategies... 
412 Implementing local development strategies... 

413 Implementing local development strategies.... 

421 Implementing cooperation projects  

431 Running the local action group. acquiring ... 
Axis 4 
511 Technical Assistance 

611 BG RO Direct Payments 
Grand total 

44.2 

519.8 

45.3 

779.5 

128.5 

2.2 

14.3 

23.2 

84.1 

34.5 

1.8 

32.7 
3 879.8 
613.2 
774.1 

44.4 

2 937.2 

242.9 

131.2 

184.8 

0.3 

22.4 

16.7 

13.1 

183.1 

124.0 
5 287.31 
152.9 
212.6 

140.6 

523.9 

403.2 

180.6 

13.3 

10.0 
1 637.21 
105.9 
13.6 

778.7 

26.8 

154.4 
1 079.4 
220.2 

-0.4 
12 103.5 

0.4% 

4.3% 

0.4% 

6.4% 

1.1% 

0.0% 

0.1% 

0.2% 

0.7% 

0.3% 

0.0% 

0.3% 
32.1% 
5.1% 
6.4% 

0.4% 

24.3% 

2.0% 

1.1% 

1.5% 

0.0% 

0.2% 

0.1% 

0.1% 

1.5% 

1.0% 
43.7% 
1.3% 
1.8% 

1.2% 

4.3% 

3.3% 

1.5% 

0.1% 

0.1% 
13.5% 
0.9% 
0.1% 

6.4% 

0.2% 

1.3% 
8.9% 
1.8% 

 (million €) 

655.0 
2 382.4 

2 386.9 

111.2 

28.8 

9 589.6 

255.4 

3 510.8 

158.6 

3 117.9 

477.1 

61.8 

79.6 

89.9 

693.8 

187.5 

8.9 

179.6 
23 974.8 
6 878.8 
7 131.2 

210.3 

(%) 
0.8% 
3.1% 

3.1% 

0.1% 

0.0% 

 (million €) 

928.5 
2 949.3 

2 459.1 

167.2 

46.9 

(%) 
1.0% 
3.1% 

2.6% 

0.2% 

0.0% 

12.3% 

11 888.4 

12.4% 

0.3% 

4.5% 

0.2% 

4.0% 

0.6% 

0.1% 

0.1% 

0.1% 

0.9% 

0.2% 

0.0% 

0.2% 

30.8% 

8.8% 
9.1% 

0.3% 

356.4 

5 307.3 

284.5 

4 677.4 

686.8 

67.0 

113.6 

144.9 

802.1 

246.5 

15.8 

191.0 
31 332.7 
6 810.9 
7 718.4 

274.9 

0.4% 

5.5% 

0.3% 

4.9% 

0.7% 

0.1% 

0.1% 

0.2% 

0.8% 

0.3% 

0.0% 

0.2% 

32.6% 

7.1% 
8.0% 

0.3% 

21 536.3 

27.6% 

23 522.9 

24.5% 

641.8 

459.9 

1 410.4 

0.9 

138.4 

49.8 

54.0 

1 145.3 

504.4 
40 161.61 
866.9 
1 094.0 

623.4 

2 487.1 

2 702.3 

862.8 

71.9 

83.6 
8 792.0 
251.3 
34.9 

2 486.4 

73.8 

700.2 
3 546.5 
1 053.7 

0.8% 

0.6% 

1.8% 

0.0% 

0.2% 

0.1% 

0.1% 

1.5% 

0.6% 
51.5% 
1.1% 
1.4% 

0.8% 

3.2% 

3.5% 

1.1% 

0.1% 

0.1% 
11.3% 
0.3% 
0.0% 

3.2% 

0.1% 

0.9% 
4.5% 
1.4% 

891.5 

584.2 

1 630.2 

8.9 

204.1 

72.1 

106.7 

1 637.2 

733.7 
44 195.65 
1 220.5 
1 729.0 

1 191.8 

3 757.9 

3 337.4 

1 218.8 

102.1 

105.2 
12 662.7 
520.5 
80.0 

4 139.3 

214.6 

964.7 
5 919.1 
1 525.1 

0.9% 

0.6% 

1.7% 

0.0% 

0.2% 

0.1% 

0.1% 

1.7% 

0.8% 
46.0% 
1.3% 
1.8% 

1.2% 

3.9% 

3.5% 

1.3% 

0.1% 

0.1% 
13.2% 
0.5% 
0.1% 

4.3% 

0.2% 

1.0% 
6.2% 
1.6% 

0.0% 
100.0% 

436.6 
77 965.3 

0.6% 
100.0% 

437.8 
96 073.2 

0.5% 
100.0% 

15 

 
 
  
*Member  States  declare  their  expenditure  quarterly.  However  for  year  n.  Q4  declarations  are 
submitted  in  January  of  year  n+1.  Consequently.  the  corresponding  reimbursements  by  the 
Commission to the Member States in year n go from Q4 of year n-1 until Q3 of year n. 

3.5. 

Implementation of EAFRD programmes - Programming period 2007-2013 

Graph 2 presents the financial implementation rate of rural development programmes 
2007-2013  per  Member  State:  payments  from  the  beginning  of  the  programming 
period  to  2014.  including  Q4  2014  that  is  reimbursed  in  financial  year  2015. 
compared with the 2007-2013 commitments according to the financial plan. As 2013 
was the last year when commitments were made. the implementation rate equals to 
the absorption rate (payments made from the beginning of the programming period 
compared  to  the  total  2007-2013  allocation).  The  average  EAFRD  financial 
implementation rate for all EAFRD programmes is 91%. 

Graph  2  shows  that  most  Member  States  have  absorbed  more  than  90%  of  the  
2007-2013 commitments. 

Until the end of 2014 the application of the N+2 rule has resulted in relatively small 
decommitments  for  the  rural  development  programmes.  Those  decommmitments 
amount in total to EUR 171.7 million and relate to years 2008. 2009. 2010 and 2011. 
Decommitments in relation to year 2012 are made in 2015. 

16 

 
 
 
 
17