REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 9th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT (EAFRD) 2015 FINANCIAL YEAR
Date: 2016-09-30
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAFRD, EU Member State, agricultural expenditure, amending budget, commitment of expenditure, draft budget (EU), financial year, payment appropriation, rural development

EUROPEAN 
COMMISSION 

Brussels, 30.9.2016  
COM(2016) 632 final 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

9th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT AND THE COUNCIL  
on the EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT 
(EAFRD) 
2015 FINANCIAL YEAR 

EN 

   EN 

 
 
 
 
  
 
Table of contents 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

2. 

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

Financial framework.................................................................................................. 3 

Draft Budget (DB) 2015 ............................................................................................. 3 

The adoption of the 2015 Budget .............................................................................. 4 

The adoption of the Amending Budgets................................................................... 5 

MANAGEMENT OF APPROPRIATIONS........................................................................... 5 

2.1.  Management of commitment appropriations.......................................................... 5 

2.1.1.  EAFRD rural development programmes ..................................................................... 5 

2.1.2.  Technical assistance..................................................................................................... 6 

2.2.  Management of payment appropriations................................................................. 6 

2.2.1.  EAFRD rural development programmes ..................................................................... 6 

2.2.2.  Technical assistance..................................................................................................... 7 

3. 

3.1. 

IMPLEMENTATION OF THE 2015 EAFRD BUDGET ..................................................... 7 

Implementation of commitment appropriations ..................................................... 7 

3.1.1.  EAFRD rural development programmes ..................................................................... 7 

3.1.2.  Technical assistance..................................................................................................... 8 

3.2. 

Implementation of payment appropriations............................................................ 9 

3.2.1.  EAFRD rural development programmes ..................................................................... 9 

3.2.2.  Technical assistance................................................................................................... 15 

3.3. 

3.4. 

Analysis of expenditure declared by axis and/or by measure .............................. 15 

Implementation of EAFRD programmes - Programming period 2007-2013..... 19 

2 

 
 
 
 
 
1. 

BUDGET PROCEDURE 

1.1. 

Financial framework  

Rural  Development  expenditure  in  2015  is  funded  within  two  multiannual  financial 
frameworks (MFFs): 2007-2013 and 2014-2020. The financial framework 2014-2020 
is  provided  by  Council  Regulation  (EU)  No  1311/2013.  The  allocation  for  Rural 
Development  and  the  allocation  for  market  related  expenditure  and  direct  aids  after 
the annual technical adjustment of the MFF are presented in table 1. 

Table 1 – Financial framework 2014-2020 

HEADING 2. 

Sustainable growth: natural 
resources 

TOTAL  

of which : 

In million EUR; current prices 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

49 857 

64 692 

64 262 

60 191 

60 267 

60 344 

60 421 

- Rural Development a), b), c), d), e) 

5 299 

18 184 

18 684 

14 371 

14 381 

14 330 

14 333 

- Market related expenditure and 
direct aids, a), b), c), d) 

43 778 

44 190 

43 950 

44 146 

44 162 

44  241 

44 263 

a) After net transfer of EUR 351.9 million between EAGF and EAFRD for the financial year 2014 (see note f for details) 

b) After net transfer of EUR 51.6 million between EAGF and EAFRD for the financial year 2015 (see note f for details) 

c) After net transfer of EUR 28 million between EAGF and EAFRD for the financial years 2014-2020 (see note f for details)  

d)  After  net  transfer  of  EUR  3  577.2  million  between  EAGF  and  EAFRD  for  financial  years  2015-2020  (see  note  f  for 
details) 

e) After the reprogramming of the EAFRD allocation of year 2014 following the application of Article 19 of MFF Regulation 
(EU) No 1311/2013 a total amount of EUR 8 705 million deducted from 2014 commitments was equally distributed to 2015 
and 2016 commitments 

f)  The  transfers  into  Rural  Development  (EAFRD)  mentioned  in  notes  a)  to  d)  above  involve:  EUR  4  million  transferred 
annually for the whole period 2014-2020 from the cotton sector (EL) on the basis of Article 66(1) of Regulation (EU) No 
1307/2013, EUR 296.3 million set for the voluntary adjustment transferred for the financial year 2014 (UK) on the basis of 
Article  10b  and  10c(2)  of  Regulation  (EC)  No  73/2009,  EUR  51.6  million  for  unspent  amounts  transferred  each  year  for 
financial years 2014 and 2015 (SE and DE) on the basis of Articles 136 and 136b of Regulation (EC) No 73/2009 and EUR 
3577.2  million  for  the  reduction  of  payments  and  the  flexibility between  pillars on  the  basis  of Articles  7(2)  and  14(1)  of 
Regulation (EU) No 1307/2013 

1.2. 

Draft Budget (DB) 2015 

The 2015 Draft Budget (DB) was adopted by the Commission and proposed to the 
Budgetary Authority on 24 June 2014. 

The  Draft  Budget  for  the  European  Agricultural  Fund  for  Rural  Development 
(EAFRD)  under  heading  2  of  the  Financial  Framework  2007-2013  totalled  EUR 
6 144  million  in  payment  appropriations.  No commitment  appropriations  were 
requested for year 2015 as the old programming period ended in 2013. For the new 
programming  period  2014-2020,  the  DB  2015  included  EUR  13 819  million  in 
commitment appropriations and EUR 5 499 million in payment appropriations. 

3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 2 

Budget Item 

Draft Budget 2015 

Commitment 
appropriations 
(in EUR) 

Payment 
appropriations 
(in EUR) 

2007-2013 

05.040501 (Rural dev. Programmes)  

05.040502 (Operational technical assistance) 

-

-

6 143 583 000

-

2014-2020 

05.046001 (Rural dev. Programmes) 

13 796 873 677

5 478 000 000

05.046002 (Operational technical assistance) 

22 292 400

20 621 000

The  Council  adopted  its  position  on  the  2015  Draft  Budget  on  2  September  2014 
and  the  European  Parliament  adopted  its  position  on  22  October  2014.  The 
Conciliation  Committee  had  to  be  convened,  however  it  was  not  possible  to 
reconcile  the  position  of  the  European  Parliament  and  Council  within  the  time 
period  allowed.  In  the  absence  of  the  agreement  in  the  Conciliation  Committee, 
the Commission  submitted  a  new  Draft  Budget  2015  on  27  November  2014. 
The new  Draft  Budget  included  a  decrease  of  EUR 262  million  of  the  payment 
appropriations for the EAFRD, compared to the initial Draft Budget. This decrease 
concerned both programming periods (EUR 138 million for the old period and EUR 
124 million for the new one). The 2015 budget was finally adopted on 17 December 
2014  further  decreasing  EAFRD  payment  appropriations  by  EUR  218  million,  of 
which EUR 115 million for the old programming period and EUR 103 million for 
the new period. 

1.3. 

The adoption of the 2015 Budget 

The 2015 Budget adopted on 17 December 2014 for the EAFRD in chapter 05 04 
amounted  to  EUR  5 890  million  in  payment  appropriations  for  the  programming 
period 2007-2013 and EUR 13 819 million in commitment appropriations and EUR 
5 272 million in payment appropriations for the period 2014-2020. 

4 

 
 
 
 
 
Table 3 

Budget Item 

Adopted Budget 2015 

Commitment 
appropriations 
(in EUR) 

Payment 
appropriations 
(in EUR) 

2007-2013 

05.040501 (Rural dev. Programmes)  

05.040502 (Operational technical assistance) 

- 

- 

5 890 339 551

-

2014-2020 

05.046001 (Rural dev. Programmes) 

13 796 873 677

5 252 192 422

05.046002 (Operational technical assistance) 

22 292 400

19 770 986

1.4. 

The adoption of the Amending Budgets 

Amending Budget No 1 was adopted on 28 April 2015. It increased the commitment 
appropriations for the rural development programmes 2014-2020 by EUR 4.4 billion 
reflecting the reprogramming of the EAFRD allocation of year 2014 following the 
application of Article 19 of Regulation (EU) No 1311/2013. The Amending Budget 
No 7, adopted on 14 October 2015, reduced the commitment appropriations for the 
technical assistance line for EAFRD 2014-2020 by EUR 6.5 million. 

Table 4 

Budget Item 

Budget 2015 after the Amendments No1 and No7 

Commitment 
appropriations 
(in EUR) 

Payment 
appropriations 
(in EUR) 

2007-2013 

05.040501 (Rural dev. Programmes)  

05.040502 (Operational technical assistance) 

-  

-  

5 890 339 551

-

2014-2020 

05.046001 (Rural dev. Programmes) 

18 149 536 729

5 252 192 422

05.046002 (Operational technical assistance) 

15 792 400

19 770 986

5 

 
 
 
 
 
2. 

MANAGEMENT OF APPROPRIATIONS 

2.1.  Management of commitment appropriations 

2.1.1.  EAFRD rural development programmes 

Budget 2015 did not include any commitment appropriations for EAFRD 2007-2013 
programmes. 

As  regards  EAFRD  2014-2020,  the  2015  voted  budget  amounted  to  EUR  13 797 
million. The Amending Budget No 1 added 4 353 million. Moreover, due to the late 
adoption  of  the  programmes,  the  amount  of  EUR  1 970  million  had  to  be  carried 
over from 2014 to 2015. In total, the available commitment appropriations in 2015 
amounted to EUR 20 120 million. 

Table 5 

Management of commitment appropriations 
in 2015 – EAFRD 

Appropriations at the beginning of 2015 

Carryover from 2014 

Amending budget No 1 

Appropriations available in 2015 

Appropriations used in 2015 

Budget Item 
05.040501 
(amounts in euro) 

Budget Item 
05.046001 
(amounts in euro) 

- 

- 

- 

- 

- 

13 796 873 677

1 970 095 304

4 352 663 052

20 119 632 033

20 119 632 033

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  technical  assistance  actions  at  the 
initiative  of  the  Commission.  In  the  2015  budget,  the  initial  amount  available  for 
this purpose was EUR 22.3 million. Amending Budget No 7 reduced this amount by 
EUR 6.5 million, leaving EUR 15.8 million in the budget.  

2.2.  Management of payment appropriations 

2.2.1.  EAFRD rural development programmes 

For  programmes  2007-2013,  payment  appropriations  of  the  voted  budget  2015 
amounted to EUR 5 890 million. In addition, the available assigned revenue, either 
carried  over  from  2014  or  collected  during  the  year,  amounted  to  EUR  310.0 
million. At the beginning of the year payment appropriations were reduced by EUR 
4  million  to  cover  urgent  needs  linked  to  coordination  and  strategy  of  Agriculture 
and Rural Development. 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. This additional need was partially covered with a transfer from the 
2014-2020 technical assistance line (EUR 2.1 million), the use of assigned revenue 
(EUR  287.3  million)  and  the  End-of-Year  transfer  (EUR 288.5  million).  The  total 

6 

 
 
 
 
 
amount  of  payment  appropriations  available  in  2015  was  EUR 6 487  million.    Of 
this amount, EUR 22.7 million of assigned revenue were automatically carried over 
to 2016. 

For  programmes  2014-2020,  the  payment  appropriations  of  the  voted  budget 
amounted to EUR 5 252 million.  

Table 6 

Management of payment appropriations in 2015 
(in euro) 

EAFRD (2007-2013) 
Budget Item - 05.040501 

Appropriations at the beginning of 2015 
Transfer for urgent needs 
Assigned revenue carried over  from 2014 
Assigned revenue collected in 2015 
Transfers from TA line of EAFRD 2014-2020 
End-of-the year transfer 
Appropriations available in 2015 
Appropriations used in 2015 

EAFRD (2014-2020) 
Budget Item - 05.046001 

Appropriations available in 2015 
Appropriations used in 2015 

5 890 339 551
-4 000 000
68 843 782
241 194 023
2 134 784
288 483 924
6 486 996 064
6 464 298 560

5 252 192 422
5 252 192 422

2.2.2.  Technical assistance 

Total  payment  appropriations  in  2015  budget  amounted  to  EUR  19.8  million.  In 
addition,  EUR  0.2  million  were  carried  over  from  year  2014  to  cover  2007-2013 
outstanding  needs  under  item  05.040502.  The  total  payments  reached  EUR  8.9 
million  while  EUR  8.8  million  were  redeployed  via  internal  transfers  to  reinforce 
2000-2006 and 2007-2013 programmes. 

3. 

IMPLEMENTATION OF THE 2015 EAFRD BUDGET 

3.1. 

Implementation of commitment appropriations 

3.1.1.  EAFRD rural development programmes 

In  2015,  commitment  appropriations  were  available  only  for  EAFRD  programmes 
2014-2020  and  in  total  amounted  to  EUR 20 120  million.  The  whole  amount  was 
committed.  Table  7  shows,  per  Member  State,  the  allocation  established  by 
Regulation  (EU)  No  1305/2013  of  17/12/2013  as  amended  by  Commission 

7 

 
 
 
 
 
Delegated  Regulation 
the 
(EU)  2015/791  of  27/04/2015 
reprogramming),  the  amounts  carried  over  from  2014  to  2015  and  the  amounts 
committed in 2015. 

including 

(i.e. 

Table 7 

Regulation (EU) No 1305/2013 (as amended) vs. amounts committed end of 2015 

Budget item: 05.046001 

MS 

Regulation (EU) No 
1305/2013 
 2015 Allocation 

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 

(a) 
559 329 914
97 243 257
502 807 341
28 341 472
470 143 771
1 498 240 410
90 168 920
103 651 030
1 780 169 908
336 933 734
2 336 138 618
907 059 608
448 426 250
742 851 235
469 633 941
2 223 480 180
230 412 316
21 385 468
150 968 424
20 905 107
87 003 509
1 175 590 560
577 895 019
1 723 260 662
386 944 025
119 006 876
213 101 979
848 443 195
18 149 536 729

(in euro) 

Amounts carried over 
for commitment in 2015 

Amounts committed in 
2015 

(b) 

(c=a+b) 

40 855 562

429 631 210

103 626 144

2 918 336
4 353 019

230 392 975

138 327 376

87 118 078

67 508 413

118 678 072
271 154 575
475 531 544
1 970 095 304

559 329 914 
138 098 819 
502 807 341 
28 341 472 
470 143 771 
1 927 871 620 
90 168 920 
207 277 174 
1 780 169 908 
339 852 070 
2 340 491 637 
907 059 608 
448 426 250 

742 851 235 
469 633 941 
2 223 480 180 
460 805 291 
21 385 468 
289 295 800 
20 905 107 
174 121 587 
1 175 590 560 
645 403 432 
1 723 260 662 
386 944 025 
237 684 948 
484 256 554 
1 323 974 739 
20 119 632 033 

3.1.2.  Technical assistance 

Table  8  shows  the  consumption  of  the  commitment  appropriations  available  for 
technical assistance in 2015. The most important part relates to European Network 
for Rural Development. 

8 

 
 
 
 
 
Table 8 

Technical assistance – Implementation of commitment appropriations 

Budget Item: 05.046002 

 (in euro) 

Description 

 Amount committed  

European Network for Rural Development  

European Innovation Partnership  
Information technology 

European Evaluation Network  

Events 
Audit and Controls 

Total 

3.2. 

Implementation of payment appropriations 

3.2.1.  EAFRD rural development programmes 

5 199 163 

2 567 966 
2 381 032 

1 845 650 

366 780 
159 900 

12 520 491 

For the programming period 2007-2013 all payment appropriations available in the 
budget (EUR 5 890 million) were implemented with the exception of EUR 4 million 
transferred early in the year. Additional payments of EUR 577.9 million were made 
with appropriations from technical assistance, assigned revenue and the End-of-Year 
transfer. At the end of 2015, the total amount paid for EAFRD programmes 2007-
2013  was  EUR  6 464  million.  Nevertheless,  at  the  end  of  2015,  there  was  a 
payments' backlog of EUR 223 million that had to be paid early in 2016 with 2016 
payment appropriations. A significant part of this backlog was foreseen in the 2016 
budget.  

For  the  programming  period  2014-2020  all  payment  appropriations  (EUR  5 252 
million) were used, of which EUR 1 945 million for the pre-financing. At the end of 
2015 there was a payments' backlog of EUR 462 million. This backlog was paid in 
in early 2016 from the 2016 payment appropriations. The 2016 budget anticipated a 
significant part of the backlog. 

9 

 
 
Table  9  below  shows  the  breakdown  of  payments  made  in  2015  by  declaration 
period: 

Table 9 

Payments 2015 for EAFRD rural development 
programmes (in million euro) 

2007-2013 

2014-2020 

Reimbursement of payment claims prior to Q4 2014 
Reimbursement of payment claims Q4 2014 
Reimbursement of payment claims Q1 2015 
Reimbursement of payment claims Q2 2015 
Reimbursement of payment claims Q3 2015 
Pre-financing 2014-2020 
Total 2015 

Item 05.040501 
2.08 
3 985.15 
1 045.92 
809.27 
621.87 
0.00 
6 464.30 

Item 05.046001
-
818.18
810.43
1 280.04
398.30
1 945.25
5 252.19

The  monthly  consumption  of  payment  appropriations  during  the  year  (January  to 
December 2015) is shown in the graph below.  

Graph 1 

10 

 
 
  
 
 
The breakdown per Member State and per declaration period of the amounts paid by 
the Commission in budget year 2015 is shown in tables 10a and 10b.  

Table 10a 

Payments effectively made between 01/01/2015 and 31/12/2015 
EAFRD 2007-2013 - Budget item 05.040501                                                                              (in euro) 

MS 

BE 

BG 

CY 

DE 

DK 

ES 

FR 

GR 

HU 

IT 

LT 

MT 

NL 

PL 

PT 

RO 

SK 

UK 

Prior to Q4 
2014 

Q4 2014 

Q1 2015 

Q2 2015 

Q3 2015 

Total 

1 694 050 

1 056 900 

2 609 070 

5 360 020 

294 046 

236 318 435 

25 736 473 

42 602 808 

99 558 664 

404 510 426 

9 530 654 

5 208 307 

2 067 221 

235 588 057 

25 872 235 

20 096 549 

26 046 915 

18 590 881 

11 905 900 

1 474 246 

6 330 891 

4 183 878 

18 561 

582 164 052 

94 073 366 

139 691 713 

137 387 200 

136 557 869 

59 554 263 

29 641 236 

14 112 065 

405 763 

269 682 804 

48 819 773 

27 215 212 

32 985 751 

234 090 677 

148 002 282 

18 280 429 

287 887 731 

60 727 573 

953 334 892 

239 865 433 

379 109 303 

382 092 959 

1 364 264  

765 795 904 

104 439 114 

200 203 209 

71 544 857 

1 143 347 348 

18 276 608 

17 935 424 

4 505 949 

10 583 063 

786 777 

2 541 006 

597 590 917 

385 580 897 

187 427 206 

1 903 952 

756 998 

38 115 984 

8 590 730 

10 583 063 

1 170 599 020 

18 342 924 

5 553 460 

4 365 266 

2 777 867 

31 039 518 

798 629 707 

79 633 176 

132 032 601 

247 328 834 

1 257 624 319 

21 761 919 

8 198 579 

17 991 974 

16 881 228 

6 872 407 

1 523 703 

29 960 498 

43 269 312 

Total 

2 082 633 

3 985 152 478 

1 045 923 138 

809 271 405 

621 868 906 

6 464 298 560 

11 

 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
Table 10b 

Payments effectively made between 01/01/2015 and 31/12/2015  
EAFRD 2014-2020 - Budget item 05.046001 

(in euro) 

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 

Q4 2014 

Q1 2015 

Q2 2015 

 Q3 2015 

Pre-financing 

Total 

284 992 317 

96 213 465 

156 122 

39 375 520 

420 737 424 

12 409 662 

45 217 237 

3 328 948 

12 955 955 

47 334 339 

3 967 331 

13 236 207 

144 343 005 

100 854 171 

12 087 339 

171 219 696 

184 302 819 

3 319 045 

46 113 480 

1 025 347 

678 813 

6 294 007 

27 613 880 

596 956 

2 832 080 

16 466 831 

3 134 546 

9 616 116 

207 434 721 

310 320 627 

2 514 375 

36 814 213 

32 869 513 

24 011 173 

129 178 250 

216 183 789 

227 696 885 

73 911 803 

47 334 339 

3 967 331 

233 735 344 

441 740 417 

7 998 168 

47 509 747 

220 185 382 

406 529 902 

573 058 924 

141 548 754 

141 548 754 

54 069 633 

265 601 

40 524 450 

68 613 290 

94 859 683 

68 613 290 

292 954 816 

34 180 723 

54 764 804 

381 900 343 

7 578 868 

208 887 615 

216 466 483 

28 493 708 

9 135 426 

785 089 

32 261 765 

12 200 302 

9 338 

2 011 492 

49 756 283 

1 853 434 

1 729 447 

21 512 076 

25 547 376 

1 428 281 

645 996 

12 146 107 

1 946 538 

70 675 988 

14 221 132 

74 851 240 

1 946 538 

39 767 761 

100 405 931 

73 954 934 

85 982 808 

260 343 673 

109 223 113 

13 813 538 

60 197 270 

43 362 393 

47 698 857 

274 295 171 

140 428 835 

29 137 393 

56 705 005 

4 501 672 

243 839 892 

243 839 892 

294 808 

796 103 

460 674 

34 911 305 

16 756 996 

30 905 457 

175 634 948 

46 690 492 

92 572 808 

279 060 319 

172 856 524 

27 271 274 

98 067 330 

577 255 447 

Total 

818 178 194 

810 425 550 

1 280 043 247 

398 295 956 

1 945 249 474 

5 252 192 422 

Tables 11a and 11b compare, for each Member State, the EAFRD payments made in 
2015  with  the  payments  in  2014.  The  total  payments  for  EAFRD  2007-2013 
decreased by 41% (EUR 6.5 billion vs. 10.9 billion). At the same time the payments 
for  EAFRD  2014-2020  increased  significantly  compared  to  year  2014  (EUR 5.3 
billion  vs.  EUR  0.2  billion),  which  reflects  the  fact  that  in  2014  only  9  rural 
development programmes had been adopted. 

12 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
Table 11a 

Payments made to Member States - Comparison 2015 vs 2014 - EAFRD 2007-2013 

(in €) 

Interim payments 

Pre-financing 

Total 

Interim payments 

Pre-financing 

Total 

(in €) 

(in %) 

2014 

2015 

Difference 2015 vs. 2014 

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 

244 873 999 

16 628 109 

393 750 627 

22 898 351 

283 248 060 

917 307 316 

83 307 265 

62 135 652 

964 188 641 

56 934 909 

798 152 731 

549 164 613 

0 

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 

10 947 350 314 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

244 873 999 

16 628 109 

393 750 627 

22 898 351 

283 248 060 

917 307 316 

83 307 265 

62 135 652 

964 188 641 

56 934 909 

798 152 731 

549 164 613 

0 

0 

5 360 020 

404 510 426 

18 280 429 

0 

287 887 731 

60 727 573 

0 

953 334 892 

0 

239 865 433 

379 109 303 

0 

550 351 068 

382 092 959 

0 

0 

1 204 033 199 

1 143 347 348 

232 381 211 

38 115 984 

1 287 916 

58 786 443 

11 410 988 

111 016 078 

0 

0 

8 590 730 

10 583 063 

1 700 773 103 

1 170 599 020 

683 122 011 

822 842 472 

221 274 236 

118 091 451 

148 345 380 

691 044 486 

31 039 518 

1 257 624 319 

0 

0 

29 960 498 

43 269 312 

10 947 350 314 

6 464 298 560 

13 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

-244 873 999 

5 360 020 

404 510 426 

18 280 429 

0 

287 887 731 

60 727 573 

0 

953 334 892 

0 

239 865 433 

379 109 303 

0 

-11 268 088 

10 759 799 

-4 617 922 

-283 248 060 

-629 419 585 

-22 579 691 

-62 135 652 

-10 853 749 

-56 934 909 

-558 287 298 

-170 055 310 

0 

382 092 959 

-168 258 109 

0 

0 

1 143 347 348 

-60 685 850 

38 115 984 

-194 265 227 

0 

0 

8 590 730 

10 583 063 

1 170 599 020 

31 039 518 

1 257 624 319 

0 

0 

29 960 498 

43 269 312 

-1 287 916 

-58 786 443 

-2 820 258 

-100 433 015 

-530 174 083 

-652 082 493 

434 781 847 

-221 274 236 

-118 091 451 

-118 384 881 

-647 775 173 

6 464 298 560 

-4 483 051 754 

-100.00% 

-67.77% 

2.73% 

-20.17% 

-100.00% 

-68.62% 

-27.10% 

-100.00% 

-1.13% 

-100.00% 

-69.95% 

-30.97% 

N/A 

-30.57% 

N/A 

-5.04% 

-83.60% 

-100.00% 

-100.00% 

-24.72% 

-90.47% 

-31.17% 

-95.46% 

52.84% 

-100.00% 

-100.00% 

-79.80% 

-93.74% 

-40.95% 

 
 
  
Table 11b 

Payments made to Member States - Comparison 2015 vs 2014 - EAFRD 2014-2020 

(in €) 

Interim payments 

Pre-financing 

Total 

Interim payments 

Pre-financing 

Total 

(in €) 

(in %) 

2014 

2015 

Difference 2015 vs. 2014 

39 375 520 

39 375 520 

381 361 904 

39 375 520 

420 737 424 

381 361 904 

968.53% 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

15 994 705 

6 294 007 

15 994 705 

6 294 007 

0 

0 

0 

0 

60 955 847 

0 

0 

12 955 955 

47 334 339 

3 967 331 

73 911 803 

47 334 339 

3 967 331 

187 621 864 

46 113 480 

233 735 344 

270 520 722 

171 219 696 

441 740 417 

1 704 161 

6 294 007 

7 998 168 

31 042 916 

16 466 831 

47 509 747 

12 750 662 

207 434 721 

220 185 382 

23 596 993 

23 596 993 

382 518 728 

24 011 173 

406 529 902 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

345 362 039 

227 696 885 

573 058 924 

0 

141 548 754 

141 548 754 

54 335 233 

0 

40 524 450 

68 613 290 

94 859 683 

68 613 290 

327 135 539 

54 764 804 

381 900 343 

7 578 868 

208 887 615 

216 466 483 

38 414 223 

12 209 640 

53 339 164 

0 

32 261 765 

2 011 492 

21 512 076 

1 946 538 

70 675 988 

14 221 132 

74 851 240 

1 946 538 

27 621 653 

12 146 107 

39 767 761 

85 982 808 

53 745 852 

85 982 808 

53 745 852 

174 360 865 

226 596 314 

85 982 808 

260 343 673 

47 698 857 

274 295 171 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

243 839 892 

243 839 892 

140 723 643 

34 911 305 

175 634 948 

29 933 496 

61 667 351 

16 756 996 

30 905 457 

46 690 492 

92 572 808 

73 911 803 

47 334 339 

3 967 331 

233 735 344 

425 745 712 

1 704 161 

47 509 747 

220 185 382 

382 932 908 

573 058 924 

141 548 754 

94 859 683 

68 613 290 

381 900 343 

216 466 483 

70 675 988 

14 221 132 

74 851 240 

1 946 538 

39 767 761 

174 360 865 

220 549 318 

243 839 892 

175 634 948 

46 690 492 

92 572 808 

N/A 

N/A 

N/A 

N/A 

2661.79% 

27.08% 

N/A 

N/A 

1622.80% 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

202.79% 

410.36% 

N/A 

N/A 

N/A 

N/A 

N/A 

479 188 117 

98 067 330 

577 255 447 

577 255 447 

224 989 886 

224 989 886 

3 306 942 948 

1 945 249 474 

5 252 192 422 

5 027 202 536 

2234.41% 

14 

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 

 
 
  
3.2.2.  Technical assistance 

In  the  2015  budget  there  were  no  longer  payment  appropriations  for  the  technical 
assistance  related  to  the  programing  period  2007-2013.  However,  the  amount  of 
EUR 0.2 million was carried over from 2014. 

For the programming period 2014-2020, the amount for payment appropriations for 
technical assistance was EUR 19.8 million. A part of these appropriations (EUR 8.8 
million)  was  transferred  to  cover  payment  needs  in  relation  to  rural  development 
programmes under Objective 1 and EAFRD 2007-2013.  

Table  12  hereafter  presents  the  payments  grouped  by  main  activities.  The  most 
important part relates to the European Network for Rural Development. 

Table 12 

Technical assistance – Implementation of payment appropriations

Description 

Amount paid  

Budget Item: 05.040502 
Information technology 

Total: 05.040502 

Budget Item: 05.046002 
European Network for Rural Development  
European Innovation Partnership  
Information technology 

European Evaluation Network  

Events 

Protection of EU symbols 

Total: 05.0406002 

Total technical assistance 

(in euro) 

154 655 

154 655 

(in euro) 

3 379 803 

2 102 856 

1 701 673 

1 156 864 

295 482 

150 000 

8 786 679 

8 941 334 

3.3. 

Analysis of expenditure declared by axis and/or by measure 

Tables  13a  and  13b  show  the  payment  claims  declared  by  Member  States  and  by 
axis/measure  for  Rural  Development  in  2015  (4th  quarter  of  2014  to  3rd  quarter  of 
2015), the cumulative declared expenditure from the beginning of the programmes 
and also the financial plans of EAFRD programmes. 

In  2015,  the  expenditure  for  EAFRD  2007-2013  concentrated  in  axis  1  (37.1%), 
followed by axis 2 with 31.4%, axis 3 with 16.5% and axis 4 with 12.8%. Compared 
to the previous year there is a noticeable drop in the share of axis 2 in favour of axes 
1,  3  and  4.  This  confirms  the  trend  towards  the  expected  alignment  between  the 
actual implementation and the programming per axis, even though, until 3rd quarter 
of  2015,  the  repartition  of  expenditure  still  diverges  from  the  repartition  in  the 
financial plans (31.6%, 46.7%, 12.6% and 5.9% for axis 1 to 4 respectively).  

15 

 
 
 
 
 
 
 
 
 
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 

The expenditure for EAFRD 2014-2020 in 2015 concentrated mainly in Measure 13 
(Payments  to  areas  facing  natural  or  other  specific  constraints)  and  in  Measure  10 
(Agri-environment-climate). 

16 

 
 
Table 13a 

EAFRD declared expenditure 2015 (Q4 2014-Q3 2015) & Total cumulative expenditure (Q4 2006 to Q3 2015)  
compared with Financial Plans - EAFRD 2007-2013 

Declared expenditure 
2015 (Q4 2014 to Q3 
2015) 

Cumulative declared 
expenditure (Q4 2006 to 
Q3 2015) 

Financial Plans 2007-2013 

EAFRD Axis / Measure 

 (million €) 

(%) 

 (million €) 

(%) 

 (million €) 

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 .... 

132.1 

540.1 

200.5 

18.4 

1.7 

1.2% 

5.0% 

1.9% 

0.2% 

0.0% 

787.1 

2 922.5 

2 587.4 

129.6 

30.5 

0.9% 

3.3% 

2.9% 

0.1% 

0.0% 

902.3 

3 310.8 

2 593.8 

139.4 

33.8 

(%) 

0.9% 

3.4% 

2.7% 

0.1% 

0.0% 

121 Modernisation of agricultural holdings 

1 447.5 

13.4% 

11 037.0 

12.4% 

11 828.7 

12.2% 

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  

46.8 

583.8 

47.1 

722.3 

135.0 

0.2 

8.6 

26.6 

50.3 

36.9 

0.6 

1.0 

0.4% 

5.4% 

0.4% 

6.7% 

1.3% 

0.0% 

0.1% 

0.2% 

0.5% 

0.3% 

0.0% 

0.0% 

302.2 

4 094.6 

205.6 

3 840.2 

612.1 

62.0 

88.3 

116.5 

744.1 

224.4 

9.5 

180.7 

0.3% 

4.6% 

0.2% 

4.3% 

0.7% 

0.1% 

0.1% 

0.1% 

0.8% 

0.3% 

0.0% 

0.2% 

324.1 

4 643.0 

252.5 

4 366.9 

652.9 

64.1 

99.4 

131.3 

792.2 

250.7 

15.7 

190.0 

0.3% 

4.8% 

0.3% 

4.5% 

0.7% 

0.1% 

0.1% 

0.1% 

0.8% 

0.3% 

0.0% 

0.2% 

Axis 1 

3 999.3 

37.1% 

27 974.1 

31.5% 

30 591.8 

31.6% 

211 Natural handicap payments to farmers in ... 

212 Payments to farmers in areas with handicaps... 

213 Natura 2000 payments and payments linked .. 

331.2 

462.3 

44.0 

3.1% 

4.3% 

0.4% 

7 210.0 

7 593.5 

254.3 

8.1% 

8.6% 

0.3% 

7 128.0 

8 062.5 

272.6 

7.4% 

8.3% 

0.3% 

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 

1 618.9 

15.0% 

23 155.2 

26.1% 

23 845.5 

24.6% 

258.1 

120.9 

133.2 

0.4 

22.2 

12.7 

8.0 

248.0 

119.1 

2.4% 

1.1% 

1.2% 

0.0% 

0.2% 

0.1% 

0.1% 

2.3% 

1.1% 

899.9 

580.8 

1 543.7 

1.2 

160.6 

62.5 

62.0 

1 393.3 

623.5 

1.0% 

0.7% 

1.7% 

0.0% 

0.2% 

0.1% 

0.1% 

1.6% 

0.7% 

1 040.6 

656.4 

1 584.4 

2.5 

176.1 

69.6 

79.4 

1 603.3 

738.5 

1.1% 

0.7% 

1.6% 

0.0% 

0.2% 

0.1% 

0.1% 

1.7% 

0.8% 

Axis 2 

3 379.04 

31.4% 

43 540.65 

49.1% 

45 259.23 

46.7% 

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...  

137.3 

224.9 

168.5 

673.8 

332.9 

206.3 

17.6 

12.6 

1.3% 

2.1% 

1.6% 

6.3% 

3.1% 

1.9% 

0.2% 

0.1% 

1 004.1 

1 318.9 

791.9 

3 160.9 

3 035.2 

1 069.1 

89.5 

96.1 

1.1% 

1.5% 

0.9% 

3.6% 

3.4% 

1.2% 

0.1% 

0.1% 

1 110.5 

1 570.0 

1 112.0 

3 745.6 

3 327.0 

1 194.2 

96.4 

101.0 

1.1% 

1.6% 

1.1% 

3.9% 

3.4% 

1.2% 

0.1% 

0.1% 

Axis 3 

1 773.85 

16.5% 

10 565.8 

11.9% 

12 256.8 

12.6% 

411 Implementing local development strategies... 

412 Implementing local development strategies... 

140.0 

16.6 

413 Implementing local development strategies.... 

1 034.3 

1.3% 

0.2% 

9.6% 

391.3 

51.4 

3 520.6 

0.4% 

0.1% 

4.0% 

505.2 

73.8 

4 059.9 

0.5% 

0.1% 

4.2% 

17 

 
 
  
421 Implementing cooperation projects  

431 Running the local action group, acquiring ... 

57.9 

126.6 

0.5% 

1.2% 

131.7 

826.8 

0.1% 

0.9% 

189.9 

928.6 

0.2% 

1.0% 

Axis 4 

511 Technical Assistance 

611 BG RO Direct Payments 

Grand total 

Table 13b 

1 375.3 

12.8% 

4 921.8 

5.5% 

5 757.4 

5.9% 

247.4 

-0.2 

2.3% 

0.0% 

1 301.1 

436.4 

1.5% 

0.5% 

1 531.1 

1 531.1 

1.6% 

1.6% 

10 774.6 

100.0% 

88 739.9 

100.0% 

95 833.8 

100.0% 

EAFRD declared expenditure 2015 (Q4 2014-Q3 2015) & Total cumulative expenditure (Q4 2014 to Q3 2015)  
compared with Financial Plans - EAFRD 2014-2020 

Measure 01 

Measure 02 

Measure 03 

Measure 04 

Measure 05 

Measure 06 

Measure 07 

Measure 08 

Measure 09 

Measure 10 

EAFRD Measure 

Knowledge transfer and information 
actions 
Advisory services, farm management 
and farm relief services 
Quality schemes for agricultural 
products and foodstuffs 
Investments in physical assets 

Restoring agricultural production 
potential damaged by natural disasters 
and catastrophic events and 
introduction of appropriate prevention 
actions 
Farm and business development 

Basic services and village renewal in 
rural areas 
Investments in forest area development 
and improvement of the viability of 
forests 
Setting-up of producer groups and 
organisations 
Agri-environment-climate 

Measure 11 

Organic farming 

Measure 12 

Measure 13 

Measure 14 

Measure 15 

Measure 16 

Natura 2000 and Water Framework 
Directive payments 
Payments to areas facing natural or 
other specific constraints  
Animal Welfare 

Forest environmental and climate 
services and forest conservation 
Co-operation 

Measure 17 

Risk management 

Measure 18 

Measure 19 

Measure 20 

Financing of complementary national 
direct payments for Croatia 
Support for LEADER local 
development — community-led local 
development (CLLD) 
Technical assistance Member States 

Measure 113 

Early retirement 

Measure 131  Meeting standards based on 

Community legislation 
Skills acquisition, animation and 
implementation 

Measure 341 

Grand total 

Declared 
expenditure 2015 
(Q4 2014 to Q3 2015) 

Cumulative declared 
expenditure (Q4 2014 to 
Q3 2015) 

 (million 
€) 

(%) 

 (million 
€) 

(%) 

1.6 

0.7 

1.7 

219.7 

15.1 

71.4 

2.9 

80.6 

0.0% 

0.0% 

0.0% 

5.8% 

0.4% 

1.9% 

0.1% 

2.1% 

1.6 

0.7 

1.7 

219.7 

15.1 

71.4 

2.9 

80.6 

0.0 

0.0% 

0.0 

1 364.3 

36.2% 

1 364.3 

216.0 

34.7 

5.7% 

0.9% 

216.0 

34.7 

0.0% 

0.0% 

0.0% 

5.8% 

0.4% 

1.9% 

0.1% 

2.1% 

0.0% 

36.2% 

5.7% 

0.9% 

Financial Plans 2014-
2020 

 (million 
€) 
1 158 

885 

381 

(%) 

1.2% 

0.9% 

0.4% 

22 483 

956 

22.7% 

1.0% 

7 315 

6 652 

7.4% 

6.7% 

4 610 

4.7% 

477 

0.5% 

16 335 

16.5% 

6 290 

575 

6.4% 

0.6% 

1 540.0 

40.9% 

1 540.0 

40.9% 

16 149 

16.3% 

49.0 

2.6 

1.2 

5.2 

54.6 

1.3% 

0.1% 

0.0% 

0.1% 

1.4% 

9.0 

0.2% 

18.3 

80.7 

0.0 

0.5% 

2.1% 

0.0% 

0.0 

0.0% 

49.0 

2.6 

1.2 

5.2 

54.6 

9.0 

18.3 

80.7 

0.0 

0.0 

1.3% 

0.1% 

0.0% 

0.1% 

1.4% 

0.2% 

0.5% 

2.1% 

0.0% 

0.0% 

1 401 

281 

1 708 

1 706 

112 

1.4% 

0.3% 

1.7% 

1.7% 

0.1% 

6 878 

7.0% 

1 990 

615 

0 

0 

2.0% 

0.6% 

0.0% 

0.0% 

3 769 

100.0% 

3 769 

100.0% 

98 958 

100.0% 

*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. 

18 

 
 
 
  
  
3.4. 

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  2015,  including  4th  quarter  of  2015  that  is  reimbursed  in  financial  year 
2016, 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 95%. 

Graph 2 shows that almost all Member States have absorbed 95% of the 2007-2013 
commitments. 

Until the end of 2015 the application of the N+2 rule has resulted in decommitments 
amounting in total to EUR 410.4 million. This amount relates to years 2008, 2009, 
2010, 2011 and 2012. 

19 

 
 
 
 
20