COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 10th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2016 FINANCIAL YEAR
Date: 2017-08-28
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, administrative expenditure (EU), agricultural expenditure, implementation of the budget

EN 

   EN 

   EUROPEAN COMMISSION  Brussels, 28.8.2017  SWD(2017) 285 final   COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 10th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the  EUROPEAN AGRICULTURAL GUARANTEE FUND 2016 FINANCIAL YEAR {COM(2017) 456 final}  
 
 
TABLE OF CONTENTS 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

2. 

2.1. 

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

Financial Framework 2014-2020. ................................................................................. 5 

Draft Budget 2016 and Amending Letter 2/2016 ......................................................... 5 

Adoption of the 2016 budget ........................................................................................ 6 

Revenue assigned to the EAGF .................................................................................... 6 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS ........................ 8 

Management of appropriations ..................................................................................... 8 

2.1.1.  Appropriations available for the 2016 financial year ................................................... 8 

2.1.2.  Expenditure section of the EU budget in relation to EAGF ......................................... 8 

2.1.3.  Assigned revenue section of the EU budget in relation to EAGF ................................ 8 

2.1.4.  Budget execution of appropriations available for the 2016 financial year ................... 9 

2.1.5.  Assigned revenue received under shared management ................................................ 9 

2.1.6.  Budget execution .......................................................................................................... 9 

2.1.7.  Budget execution of voted appropriations - Expenditure under direct management 

made by the Commission ........................................................................................... 10 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 
Automatic carryover from 2015 ................................................................................. 10 

2.2. 

Monthly payments ...................................................................................................... 11 

2.2.1.  Monthly payments to Member States under shared management .............................. 11 

2.2.1.1.  Monthly payments on the provision for expenditure .................................................. 11 

2.2.1.2.  Decisions on monthly payments for 2016 .................................................................. 11 

2.2.1.3.  Reductions and suspensions of monthly payments .................................................... 11 

2.2.2.  Direct management expenditure by the Commission ................................................. 12 

3. 

3.1. 

3.2. 

THE IMPLEMENTATION OF THE 2016 EAGF BUDGET ................................... 12 

The uptake of the EAGF budget appropriations ......................................................... 12 

Comments on the implementation of 2016 EAGF budget ......................................... 13 

3.2.1.  Chapter 05 02: Interventions in agricultural markets ................................................. 13 

3.2.1.1.  Introduction ................................................................................................................ 13 

3.2.1.2.  Article 05 02 08: Fruits and vegetables ...................................................................... 13 

3.2.1.3.  Article 05 02 09: Products of the wine-growing sector .............................................. 14 

3.2.1.4.  Article 05 02 10: Promotion ....................................................................................... 14 

3.2.1.5.  Article 05 02 11: Other plant products/measures ....................................................... 14 

3.2.1.6.  Article 05 02 12: Milk and milk products .................................................................. 14 

3.2.1.7.  Article 05 02 15: Pig meat, eggs and poultry, bee-keeping and other animal products

 .................................................................................................................................... 15 

3.2.2.  Chapter 05 03: Direct payments ................................................................................. 15 

2 

 
 
3.2.2.1.  Article 05 03 01: Decoupled direct payments ............................................................ 16 

3.2.2.2.  Article 05 03 02: Other direct payments .................................................................... 17 

3.2.2.3.  Article 05 03 03: Additional amounts of aid .............................................................. 18 

3.2.2.4.  Article 05 03 09: Reimbursement of direct payments in relation to financial discipline
 .................................................................................................................................... 18 

3.2.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector ................................... 19 

3.2.3.  Chapter 05 04: Rural Development ............................................................................ 19 

3.2.4.  Chapter 05 07: Audit of agricultural expenditure ....................................................... 19 

3.2.4.1.  Article 05 07 01: Control of agricultural expenditure ................................................ 19 

3.2.4.2.  Article 05 07 02: Settlement of disputes .................................................................... 19 

3.2.5.  Chapter 05 08: Policy strategy and coordination ........................................................ 20 

3.2.5.1.  Article 05 08 01: Farm accountancy data network (FADN) ...................................... 20 

3.2.5.2.  Article 05 08 02: Surveys on the structure of agricultural holdings ........................... 20 

3.2.5.3.  Article 05 08 03: Restructuring of systems for agricultural surveys .......................... 20 

3.2.5.4.  Article 05 08 06: Enhancing public awareness of the common agricultural policy ... 20 

3.2.5.5.  Article 05 08 09: EAGF – Operational technical assistance ...................................... 20 

4. 

5. 

5.1. 

5.2. 

5.3. 

5.4. 

6. 

6.1. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF ................................ 20 

CONTROL MEASURES ........................................................................................... 21 

Introduction ................................................................................................................ 21 

Integrated Administration and Control System (IACS) ............................................. 21 

Market measures ......................................................................................................... 22 

Application of Chapter III of Title V Regulation (EU) No 1306/2013 (ex-post 
scrutiny) ...................................................................................................................... 22 

CLEARANCE OF ACCOUNTS ................................................................................ 23 

Conformity clearance ................................................................................................. 23 

6.1.1. 

Introduction ................................................................................................................ 23 

6.1.2.  Audits and decisions adopted in 2016 ........................................................................ 23 

6.1.2.1.  Audits .......................................................................................................................... 23 

6.1.2.2.  Conformity decisions .................................................................................................. 24 

6.2. 

Financial clearance ..................................................................................................... 25 

6.2.1. 

Introduction ................................................................................................................ 25 

6.2.2.  Decisions .................................................................................................................... 25 

6.2.2.1.  Financial clearance decision for the financial year 2010 ........................................... 25 

6.2.2.2.  Financial clearance decision for the financial year 2011 ........................................... 26 

6.2.2.3.  Financial clearance decision for the financial year 2012 ........................................... 26 

6.2.2.4.  Financial clearance decision for the financial year 2013 ........................................... 26 

6.2.2.5.  Financial clearance decision for the financial year 2014 ........................................... 26 

3 

 
 
6.2.2.6.  Financial clearance decision for the financial year 2015 ........................................... 26 

6.3. 

Appeals brought before the Court of Justice against clearance decisions .................. 27 

6.3.1. 

Judgments handed down ............................................................................................. 27 

6.3.2.  New appeals ................................................................................................................ 27 

6.3.3.  Appeals pending ......................................................................................................... 28 

7. 

7.1. 

7.2. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................ 28 

Relations with Parliament ........................................................................................... 28 

Relations with the European Court of Auditors ......................................................... 28 

7.2.1.  Mission of the European Court of Auditors ............................................................... 28 

7.2.2.  Annual Report for financial year 2015 ....................................................................... 29 

7.2.3.  Special Reports by the Court of Auditors ................................................................... 30 

8. 

ANNEXES .................................................................................................................. 30 

4 

 
 
1. 

BUDGET PROCEDURE1

1.1. 

Financial Framework 2014-2020.  

CAP  expenditure  is  funded  within  the  financial  framework  for  2014-2020  as 
provided  for  in  Council  Regulation  (EU)  No  1311/2013.  Specifically,  CAP 
expenditure is  part  of  the  ceiling  fixed  for  Heading  2  -  Sustainable  growth:  natural 
resources.  Within  that  overall  ceiling,  a  specific  sub-ceiling  has  been  fixed  for 
market  related  expenditure  and  direct  payments  financed  by  the  European 
Agricultural Guarantee Fund (EAGF). 

The expenditure ceiling for market measures and direct payments had to be adjusted 
following  the  transfer  of  certain  amounts  of  direct  payments  to  rural  development 
(financed by the European Agricultural Fund for Rural Development - EAFRD) for 
the  years  2015-2020  (flexibility  between  CAP  pillars  and  reduction  of  direct 
payments),  the  transfer  of  the  aids  for  cotton  in  Greece,  the  unspent  amounts  by 
Germany and Sweden and the voluntary adjustment of the United Kingdom as well 
as  the  transfer  from  rural  development  (EAFRD)  for  the  years  2015-2020  to  direct 
payments  (flexibility).  Therefore,  on  the  basis  of  Commission  Implementing 
Regulation  (EU)  No  367/20142  setting  the  net  balance  available  for  expenditure  of 
the  EAGF,  the  CAP  amounts  included  in  heading  2  of  the  financial  framework 
(2014-2020) are: 

(in EUR million current prices) 

43 778.1 

44 189.8 

2014 
49 857 

2018 
60 267 

2016 
64 262 

2015 
64 692 

2017 
60 191 

Heading 2*  
Total  
of which: 
- Market related 
expenditure and direct 
payments, a), b), c), d) 
- Rural development 
a), b), c), d), e) 
*) Sustainable growth: natural resources 
a) After transfer of EUR 622 million between EAGF and EAFRD for the financial year 2015 on the basis of 
Articles 136a(1) of Regulation (EC) No 73/2009 and article 14(1) of Regulation (EU) No 1307/2013; 

14 371.2  14 381.0  14 330.4  14 333.3 

2020 
60 421 

2019 
60 344 

44 145.7 

43 950.2 

44 162.4 

44 240.5 

44 263.2 

18 183.7 

18 683.7 

5 298.9 

b) After transfer of EUR 51.6 million between EAGF and EAFRD for the financial year 2015 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; 

c) After transfer of EUR 4 million between EAGF and EAFRD for the financial years 2014-2020 from the 
cotton sector (EL) on the basis of Article 66(1) of Regulation (EU) No 1307/2013; 
d) After transfer of EUR 499.4 million between EAFRD and EAGF for the financial year 2015 on the basis 
of Articles 136a(2) of Regulation (EC) No 73/2009 and article 14(2) of Regulation (EU) No 1307/2013; 
e) The EAFRD amounts reflect the re-programming carried out in 2015, transferring unused allocations for 
the year 2014 to 2015 and 2016 in accordance with article 19 of Regulation (EU) No 1311/2013. 

1.2. 

Draft Budget 2016 and Amending Letter 2/2016  

The  Draft  Budget  2016  was  adopted  by  the  Commission  and  proposed  to  the 
Budgetary Authority on 24 June 2015. The commitment appropriations proposed for 
the EAGF totalled EUR 42 867.6 million. 

The  Council  adopted  its  position  on  the  Draft  Budget  2016  on  4  September  2015, 
reducing the commitment  appropriations  for  the EAGF by  EUR 198.9  million. The 
European  Parliament  adopted  its  position  on  28  October  2015,  increasing  the 

1  
2 

This procedure is presented in annex 1. 
OJ L 108 of 11.4.2014, p. 13. 

5 

 
 
 
 
 
 
 
 
 
 
 
                                                 
commitment  appropriations  for  the  EAGF  by  EUR 499.8  million  compared  to  the 
Draft Budget.  

On  14  October  2015  the  Commission  adopted  Amending  Letter  (AL)  No  2  to  the 
Draft Budget 2016, lowering the requested commitment appropriations for the EAGF 
by EUR 507.3 million compared to the Draft Budget. 

1.3. 

Adoption of the 2016 budget  

The Conciliation Committee, composed of members of the European Parliament and 
of  the  Council,  agreed  on  a  Joint  Text  on  14  November  2015.  Finally,  the  2016 
budget was declared as adopted by the European Parliament on 25 November 2015. 
The  budget's  total  commitment  appropriations  for  the  EAGF  amounted  to 
EUR 42 220.3 million 
to 
payment 
EUR 42 212.1 million. 

appropriations 

amounted 

and 

its 

The difference between commitment and payment appropriations is due to the fact, 
that  for  certain  measures,  which  are  directly  implemented  by  the  Commission, 
differentiated appropriations are used. These measures relate mainly to the promotion 
of agricultural products, to policy strategy and coordination measures for agriculture. 

Specifically,  of  the  voted  EAGF  commitment  appropriations  for  policy  area  05 
to  EUR 42 220.3 million,  EUR 2 673.0 million  were  foreseen  for 
amounting 
interventions  in  agricultural  markets  under  chapter  05 02,  EUR 39 445.7 million 
were  foreseen  for  direct  payments  under  chapter  05 03,  EUR  58.6  million  were 
foreseen  for  audit  of  agricultural  expenditure  under  chapter  05  07  and 
EUR 33.4 million for policy strategy and coordination under chapter 05 08.  

Further details are provided in annex 1. 

Subsequently, in the course of the financial year 2017, the EAGF's appropriations for 
article 05 08 03 (restructuring of systems for agricultural surveys) were reduced by 
EUR 1.25 million through Amending Budget No 4. 
Revenue assigned to the EAGF3  

1.4. 

In accordance with Article 43 of Regulation (EC) No 1306/2013 on the financing of 
the  Common  Agricultural  Policy4,  revenue  originating  from  financial  corrections 
under accounting or 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 to cover the financing of any 
EAGF  expenditure.  If  a  part  of  this  revenue  is  not  used,  then  this  part  will  be 
automatically carried forward to the following budget year. 

At  the  time  of  establishing  the  2016  budget,  an  estimate  of  the  revenue  was  made 
both for the amount expected to be collected in the course of the 2016 budget year as 
well as of the  amount  which was expected to be carried over from the budget year 
2015 into 2016. This estimate amounted to EUR 2 980 million and it was taken into 
consideration when the Budgetary Authority adopted the 2016 budget. In particular: 

– 

revenue from the conformity clearance corrections and from irregularities was 
estimated  at  EUR 1 125 million  and  EUR 155 million  respectively  while  the 
receipts from the milk levy were estimated at EUR 810 million. Thus, the total 

3 

4 

These amounts are not entered in the revenue lines of the budget (article 670 for the revenue assigned to 
the  EAGF),  which  mention  "p.m."  ("pro  memoria"),  but  the  forecast  amount  is  mentioned  in  the 
budgetary remarks for this article. 
OJ L 347 of 20.12.2013, p. 549. 

6 

 
 
                                                 
amount of assigned revenue expected to be collected in the course of the 2016 
budget year was estimated at EUR 2 090 million; 

– 

The amount of assigned revenue expected to  be carried over  from the budget 
year 2015 into 2016 was estimated at EUR 890 million. 

In  the  2016  budget,  this  initially  estimated  revenue  of  EUR 2 980 million  was 
assigned to two schemes, i.e.:  

– 

– 

EUR  600  million  for  the  operational  funds  for  producer  organisations  in  the 
fruits and vegetables sector;  

EUR 2 380 million for the basic payment scheme (direct payments).  

For  the  aforementioned  schemes,  the  sum  of  the  voted  appropriations  by  the 
Budgetary  Authority  and  the  assigned  revenue  corresponds  to  a  total  estimate  of 
available appropriations of: 

– 

– 

EUR 898 million  for  the  operational  funds  for  producer  organisations  in  the 
fruits and vegetables sector;  

EUR 18 307 million for the basic payment scheme (direct payments).  

7 

 
 
 
 
In EUR 

Forecasts 

 1 125 000 000 

2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2016 financial year  

Expenditure section of 
budget (1) 

Commitment 
appropriations 

Payment 
appropriations 

Revenue section of 
budget (AR) (2) 

1. Initial appropriations for 
EAGF of which 

1a. Appropriations under 
shared management  

1b. Appropriations under 
direct management  

42 220 335 824.00 

42 212 046 297.00 

1. Clearance 
decisions 

42 152 208 157.00 

42 152 208 157.00  2. Irregularities 

 155 000 000  

68 127 667.00 

59 838 140.00 

3. Super levy from 
milk producers 

 810 000 000 

2. Amending Budget  

-1 250 000.00 

  Total forecast of AR 

2 090 000 000 

3. Transfer to / out of 
EAGF in the year 

4. Final appropriations for 
EAGF of which 

4a. Appropriations under 
shared management  

4b. Appropriations under 
direct management 

-1 006 523.53 

-2 500 523.53 

42 218 079 300.47 

42 209 545 773.47 

42 148 674 416.47 

42 148 674 416.47 

69 404 884.00 

60 871 357.00 

(1)  Appropriations entered in the 2016 budget after deducting the expected  assigned revenue to be collected in 2016 
and  the  one  carried  over  from  2015  to  2016  in  accordance  with  Article  14  of  Regulation  (EU,  EURATOM)  No 
966/2012. 

(2)  AR: Assigned revenue to be collected. There are no amounts of revenue entered on the revenue line (p.m.), but the 

forecast amount is indicated in the budget remarks. 

2.1.2.  Expenditure section of the EU budget in relation to EAGF 

The initial commitment appropriations for 2016 totalled EUR 42 220 335 824. This 
was  a  net  amount  after  deducting  the  expected  assigned  revenue  to  be  collected  in 
2016 and the one carried over from 2015 to 2016. The initial payment appropriations 
amounted to EUR 42 212 046 297.  

In  financial  year  2016,  there  were  an  Amending  Budget  for  commitment 
appropriations  and  transfers  of  commitment  and  payment  appropriations  out  of 
EAGF. The commitment and payment appropriations finally available to the EAGF, 
after the Amending Budget and the transfers, amounted to EUR 42 218 079 300.47 
and EUR 42 209 545 773.47 respectively.  

Part  of  the  appropriations  coming  from  assigned  revenue  received in  2015  was  not 
used in that financial year and it was automatically carried over to 2016. The amount 
of these appropriations totalled EUR 896 398 939. Also appropriations for an amount 
of EUR 409 803 571 were made available for the reimbursement of direct payments 
in  relation  to  financial  discipline  following  Commission  Decision  C(2016)857 
relating to the non-automatic carryover of appropriations from the 2015 budget to the 
2016 budget. 

2.1.3.  Assigned revenue section of the EU budget in relation to EAGF 

For more details, please see point 1.4. 

8 

 
 
 
 
 
 
 
 
 
 
2.1.4.  Budget execution of appropriations available for the 2016 financial year 

Execution of commitment 
appropriations 

Execution of payment 
appropriations 

In EUR 

Shared management (1) 
Expenditure under direct 
management 
Total 

44 221 202 321.60 

44 221 202 321.60 

63 907 387.76 

48 052 725.41  

44 285 109 709.36 

44 269 255 047.01  

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 2 527 141 771.95 (see point 4 
and annex 6) received for shared management: EUR 41 694 060 549.65. 

For  the  financial  year  2016,  the  actual  amount  of  commitment  appropriations  used 
amounted  to  EUR  44 285 109 709.36  while  that  for  payment  appropriations 
amounted to EUR 44 269 255 047.01.  

The amount paid out (EUR 44 084 495 379.84) was less due to suspended amounts 
for France and Poland (see 2.2.1.3). 

2.1.5.  Assigned revenue received under shared management 

Assigned revenue  

Forecasted revenue 
Revenue received 

Difference 

For details, please see points 1.4 and 4.  

2.1.6.  Budget execution  

In EUR 

2 090 000 000.00 
2 527 141 771.95 

437 141 771.95 

Expenditure under shared management (1) 

In EUR 

Final 
appropriations 
(C1) 

Non automatic 
carry over of 
2015 C1 
appropriations 
(C2) 
409 803 571.00 

 395 356 762.64  

Assigned 
revenue 
appropriations 
(C4)  

2 527 141 771.95 

Carry over of 
assigned 
revenue 
appropriations 
(C5) from 2015  
896 398 938.64 

 1 223 128 643.05  

 896 398 938.64  

 14 446 808.36  

 -  

0.00 

 1 304 013 128.90  

0.00 

 -  

42 148 674 416.47 

 41 706 317 977.27  

Appropriations 
Execution (2) 
Appropriations 
cancelled 
Carry over to 
2017 
(1) Commitment appropriations = Payment appropriations 
(2) Including suspended amounts (see 2.2.1.3) 

 433 080 989.00  

 9 275 450.20  

Appropriations available for the financing of the measures under shared management 
with  Member  States  (excluding  expenditure  under  direct  management  by  the 
Commission)  amounted  to  EUR  42 149  million  compared  to  actual  expenditure  of 
EUR  41 706  million.  In  order  to  make  it  available  for  the  reimbursement  of  direct 
payments in relation with financial discipline, an amount of EUR 433.1 million was 

9 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
carried  over  to  budget  year  2017  with  Commission  Decision  C(2017)771  of 
9 February 2017 on non-automatic carryover of appropriations from the 2016 budget 
to the 2017 budget. 

The  2016  appropriations  coming  from  assigned  revenue  amounted  to  EUR  2 527.1 
million of which an amount of EUR 281.5 million was used in chapter 05 02 and an 
amount of EUR 941.6 million was used in chapter 05 03. The remaining amount of 
EUR 1 304 million was automatically carried over to budget year 2017. 

Part  of  the  appropriations  coming  from  assigned  revenue  received in  2015  was  not 
used in financial year 2015 and was automatically carried forward to 2016 (C5 fund 
source). These appropriations amounted to EUR 896.4 million and had to be used in 
accordance  with  Article  14  of  the  Financial  Regulation  within  that  year.  All  these 
appropriations carried over from the previous financial year were fully used in 2016 
in accordance with the Financial Regulation. 

2.1.7.  Budget  execution  of  voted  appropriations  -  Expenditure  under  direct  management 

made by the Commission  

Expenditure under 
direct management 

Commitment 
appropriations 

De- 
commitments 

Payment 
appropriations 

In EUR 

Carry over to 2017 
(2) 

Appropriations (C1) (1) 

 69 404 884.00  

Execution (C1) 

Appropriations cancelled  

 63 907 387.76  

 5 497 496.24  

- 

- 

- 

 60 871 357.00  

- 

 35 670 480.51  

12 898 533.97 

 12 302 342.52  

- 

(1) C1 denotes the budget's voted appropriations. This amount includes transfers from ''shared management'' for an 
amount  of  EUR  2 527 217.00  for  commitment  and  payment  appropriations,  transfers  ''out''  of  EAGF  for  a  total 
amount  of  EUR  -1 494 000.00  for  payment  appropriations  and  an  Amending  Budget  of  EUR  -  1 250  000.00  for 
commitment appropriations. 
(2) Carry over to 2017 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in  the  2016  budget  were  EUR  69.4  million.  An  amount  of  EUR  63.9  million  was 
committed  in  2016.  The  balance  of  these  appropriations,  EUR  5.5  million,  was 
cancelled. 

The  majority  of  EAGF  commitment  appropriations  for  expenditure  under  direct 
management made by the Commission are differentiated appropriations. 

The  automatic  carry  over  to  2017,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 12.9 million. 

For details, please see annexes 3 and 4. 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 

Automatic carryover from 2015 

In EUR 

Carry over from 2015 
to 2016 

Commitments 

De-
commitments 

Payments 

Cancelled 
appropriations  

Carried over appropriations 

 13 821 274.51  

 1 389 982.49  

 12 382 244.90  

 49 047.12  

The automatic carry over from 2015 to 2016 only concerned expenditure under direct 
management  for  non-differentiated  appropriations.  As  indicated  in  the  table  above, 
an  amount  of  EUR  13.8  million  was  carried  over  from  2015  to  2016.  In  2016  an 
amount  of  EUR  1.4  million  from  this  carry  over  was  de-committed.  The  payments 

10 

 
 
 
made amounted to EUR 12.4 million and the appropriations cancelled totalled EUR 
0.05 million. 

For details, please see annex 4. 

2.2.  Monthly payments  

2.2.1.  Monthly payments to Member States under shared management 

2.2.1.1.  Monthly payments on the provision for expenditure 

Article 18(1) of Regulation (EU) No 1306/2013 states 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 incurred. 

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 
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  these 
declarations.  Moreover, 
the 
Commission's verifications under the accounting clearance of accounts procedure. 

these  payments  will  become 

following 

final 

Payments made by the Member States from 16 October 2015 to 15 October 2016 are 
covered by the system for monthly payments.  

For financial year 2016, the total net amount of monthly payments decided, after the 
deduction of clearance and other corrections, was EUR 41 694 060 549.65. Taking 
into 
only 
amounts 
the 
EUR 41 509 300 882.48 was paid out. 

suspended 

2.2.1.3.b) 

account 

below 

(see 

2.2.1.2.  Decisions on monthly payments for 2016 

For  the  financial  year  2016,  the  Commission  adopted  twelve  decisions  on  monthly 
payments.  Furthermore,  an  additional  monthly  payment  decision,  adjusting  those 
already  granted  for  the  total  expenditure  chargeable  to  the  year,  was  adopted  in 
December 2016. For details, please see annex 2. 

2.2.1.3.  Reductions and suspensions of monthly payments 

a. 

Reductions of the monthly payments  

In  2016,  reductions  for  a  net  amount  of  EUR  11.6  million  were  made  to  the 
monthly payments effected to the Member States. The categories of corrections 
are detailed in the following points: 

–  reductions of the monthly payments as a result of the non-compliance with 

the payment deadlines 

Pursuant  to  Article  40  of  Regulation  (EU)  No  1306/2013,  certain  Member 
States  did  not  always  respect  the  payment  deadlines  fixed  by  the  Union 
legislation for the payment of aids to beneficiaries. 

The payment deadlines ensure an equal treatment between the beneficiaries 
in  all  Member  States  and  avoid  the  situation  in  which  delays  of  payments 
would  result  in  aids  no  longer  having  the  intended  economic  effect.  In 

5 

These monthly declarations of expenditure are transmitted by the Member States by the declaration of 
the 12th of the month N+1. 

11 

 
 
                                                 
addition,  the  deadlines  help  budgetary  discipline  by  ensuring  that  the 
expenditure which falls in each budget year is more easily forecast. 

As  a  result  of  non-respecting  the  set  payment  deadlines,  the  Commission 
decided reductions for a total amount of EUR 7.1 million. 

–  reductions of the monthly payments as a result of overspending the financial 

ceilings 

For  some  aid  measures  financed  by  the  EAGF,  financial  ceilings  are 
determined in the sectoral regulations. Expenditure exceeding these ceilings 
is considered as "non eligible expenditure" and has to be corrected. 

These corrections lead to reductions of the monthly payments. As a result of 
overspending  these  financial  ceilings,  the  Commission  made  financial 
corrections for a total amount of EUR 4.4 million.  

–  reductions of the monthly payments as a result of non-eligibility 

For some measures expenditure paid after the deadline is not eligible and the 
Commission  made  financial  corrections  for  a  total  amount  of  EUR  0.1 
million.  

b. 

Suspensions of the monthly payments  

Following  Commission  Decision  C(2016)2050  of  7  April  2016, 
the 
Commission has suspended for Poland the monthly payments for expenditure 
effected monthly after 1 March 2016 for a total amount of EUR 9.4 million. 

Following  Commission  Decision  C(2016)4287  of  12  July  2016, 
the 
Commission  has  suspended  for  France  the  monthly  payments  for  expenditure 
effected monthly after 1 July 2016 for a total amount of EUR 175.4 million. 

2.2.2.  Direct management expenditure by the Commission 

In  certain  cases,  the  Commission  makes  payments  directly  for  certain  measures. 
These  concern  payments  for  actions  for  instance  related  to  controls,  to  promotion 
actions and to information actions on the agricultural policy. 

For details, please see annexes 3 and 4. 

3. 

THE IMPLEMENTATION OF THE 2016 EAGF BUDGET  

3.1. 

The uptake of the EAGF budget appropriations  

The  implementation  of  the  budget  amounted  to  EUR 44 285.1 million.  This 
expenditure  was  funded  by  the  budget's  initial  appropriations  and  by  using  the 
revenue assigned to policy area 05-Agriculture and Rural Development, composed of 
the entire amount of EUR 896.4 million carried over from 2015 and of a part of the 
assigned revenue collected in 2016 amounting to EUR 1 223.1 million out of a total 
EUR 2 527.1 million.  

Within  policy  area  05-Agriculture  and  Rural  Development,  the  expenditure  for 
market  measures  amounted  to  EUR 3 154.3 million  and  for  direct  payments  to 
EUR 40 984.1 million.  

For details of the budget's implementation by policy area, please see annex 5.  

Annex  9  presents  a  breakdown  of  the  expenditure  on  market  measures,  direct 
payments and audit of agricultural expenditure by item and by Member State. 

12 

 
 
3.2. 

Comments on the implementation of 2016 EAGF budget  

the  2016  EAGF  budget's 
A  brief  commentary  on 
appropriations  as  well  as  on  the  use  of  the  assigned  revenue  available  in  2016  is 
presented hereafter based on details appearing in the attached tables: 

implementation  of 

the 

–  Annex  5:  Analysis  of  the  execution of  the  2016  EAGF  budget.  The  expenditure 
incurred  for  each  budget  item  appears  in  column  6.  Columns  1,  2,  3  and  4 
indicate,  respectively,  the  source  and  amount  of  funding  which  originates  either 
from  voted  appropriations  or  from  transfers  of  assigned  revenue  and  of  voted 
appropriations from other items of the budget; 

–  Annex 6: Assigned revenue (C4) collected and used in 2016; 

–  Annex 7: Assigned revenue (C5) carried over from 2015 and used in 2016; 

–  Annex 9: Expenditure by Member State and by item. 

This presentation is made at the level of chapter, article and item of the agricultural 
budget. 

3.2.1.  Chapter 05 02: Interventions in agricultural markets  

3.2.1.1.  Introduction 

Total payments for this chapter in 2016 amounted to EUR 3 154.3 million and they 
were funded by the voted appropriations amounting to EUR 2 673.0 million and by 
assigned revenue amounting to EUR 481.3 million. The latter was used to cover the 
expenditure  incurred  in  the  fruits  and  vegetables  products  sector  (for  details,  see 
point  3.2.1.2).  The  remaining  balance  of  assigned  revenue  collected  in  2016 
amounted to EUR 118.7 million and it was carried over to 2017. In items where the 
needs exceeded the budgetary appropriations, the additional expenditure was covered 
through transfers from other items of the budget. For the market measures where the 
budget's appropriations were under-spent, the resulting available appropriations were 
transferred to other items of the budget to cover additional expenditure as needed. 

Annex 5 presents these details at the level of each budget item. In case the execution 
was close to the foreseen level in the 2016 budget, no further remarks are made. 

3.2.1.2.  Article 05 02 08: Fruits and vegetables  

foresaw 

total  available  appropriations  amounting 

The  2016  budget 
to 
EUR 1 211.8 million  to  cover  the  needs  of  all  the  measures  for  this  sector.  The 
Budgetary  Authority  voted  appropriations  of  EUR  611.8  million  as  it  took  into 
account  the  estimated revenue assigned  to  this  sector  which amounted to  EUR 600 
million. Moreover, EUR 79.6 million was transferred from other parts of the budget. 
The 
to 
EUR 1 172.7 million.  The  balance  of  the  unused  assigned  revenue  of  EUR  118.7 
million was carried over to the budget year 2017 to cover the needs of that year.  

incurred  by  Member  States 

expenditure 

amounted 

in  2016 

In particular, the total needs in the 2016 budget for the operational funds for producer 
organisations  were  estimated  at  EUR  898  million.  The  expenditure  incurred  by 
Member  States  amounted  to  EUR  862.5  million  and  it  was  funded  by  voted 
appropriations  amounting  to  EUR  381.2  million  and  by  assigned  revenue  of  EUR 
481.3  million.  This  expenditure  was  lower  than  the  2016  budget’s  forecasted  needs 
both  because  of  the  lower  expenditure  incurred  for  the  temporary  exceptional 
measures for producers that are members of producer organisations and of the lower 
expenditure for the National Financial Assistance.  

13 

 
 
Furthermore, compared to the forecasted needs in the 2016 budget, lower expenditure 
was  incurred  by  Member  States  for  the  aid  to  producer  groups  for  preliminary 
recognition  amounting  to  EUR  71.4  million  as  this  scheme  is  phasing  out. 
Expenditure  was  also  lower  for  the  school  fruit  scheme  amounting  to  EUR  109.9 
million, particularly for payments related to the 2015/2016 school year. 

Finally,  the  forecasted  needs  in  the  2016  budget  for  other  measures,  including  the 
temporary  exceptional  measures  for  producers  who  are  not  members  of  producer 
organisations in view of the prolongation of the Russian ban on imports amounted to 
EUR  77.8  million.  However  Member  States  incurred  much  higher  expenditure 
amounting to EUR 129.0 million compared to the initially estimated needs.  

3.2.1.3.  Article 05 02 09: Products of the wine-growing sector  

foresaw 

total  available  appropriations  amounting 

The  2016  budget 
to 
EUR 1 076 million to cover the needs of all the measures for this sector. The under-
execution of EUR 48.9 million, compared to the forecasted 2016 budget needs for the 
national  support  programmes,  was  due  to  the  lower  expenditure  incurred  by  some 
Member States  for the promotion, restructuring and investment  components of their 
national wine programmes. 

3.2.1.4.  Article 05 02 10: Promotion 

As regards promotion measures-payments by Member States, the under-execution of 
EUR  14.4  million  compared  to  the  forecasted  2016  budget  needs  was  due  to  the 
lower expenditure incurred by some Member States for their promotion programmes 
which are approved by the Commission compared to the expenditure foreseen in the 
2016 budget for these programmes.  

As  regards  direct  payments  made  by  the  European  Union,  the  Commission 
committed appropriations of around EUR 18.5 million which was EUR 2.5 million 
higher than the amount foreseen in the 2016 budget for these payments.  

3.2.1.5.  Article 05 02 11: Other plant products/measures 

For  this  budget  article,  the  appropriations  were  over-executed  by  EUR  2.6  million 
compared  to  the  forecasted  2016  budget  needs  of  EUR  239.4  million;  this  over-
execution was due to a minor shift in a Member State during the financial year, from 
POSEI  -  Direct  Payments  programmes  towards  POSEI  –  market  measures 
programmes.  

3.2.1.6.  Article 05 02 12: Milk and milk products  

foresaw 

total  available  appropriations  amounting 

to 
The  2016  budget 
EUR 537.1 million to cover the needs of all the measures for this sector. Expenditure 
incurred by Member States in 2016 amounted to EUR 406.6 million. All the schemes 
funded under this article were under-implemented compared to the estimated needs 
foreseen in the 2016 budget.  

In particular, the 2016 needs for storage measures for skimmed milk powder (SMP) 
were estimated at EUR 17.0 million and the expenditure incurred amounted to EUR 
9.1 million. Total purchases of 334 551 tonnes were made, whereof 78 525 tonnes via 
tender  and  the  expenditure  incurred  for  technical  and  financial  costs  amounted  to 
EUR  7.1  million.  Furthermore,  expenditure  amounting  to  EUR  2.0  million  was 
incurred for the private storage of SMP, with lower intake than initially foreseen.  

14 

 
 
In  addition,  the  2016  needs  for  storage  measures  for  butter  were  estimated  at  EUR 
15.0  million  while  the  expenditure  incurred  amounted  to  EUR  9.1  million  due  to 
lower intake than initially foreseen. 

For the school milk scheme, Member States incurred expenditure amounting to EUR 
64.4  million  which  was  lower  than  the  forecasted  2016  needs  of  EUR  75  million 
because of lower expenditure for a part of the 2015/2016 school year.  

Finally,  the  2016  needs  for  other  measures  were  estimated  at  EUR  430.1  million. 
Expenditure  incurred  amounted  to  EUR  324  million.  These  measures  included  the 
temporary exceptional aid granted to all Member States, initially budgeted under this 
item  for  a  total  amount  of  EUR  420  million6.  However,  several  Member  States 
decided  to  use  the  option  to  spend  part  of  their  envelope  for  supporting  other 
livestock  sectors.  The  detailed  expenditure  is  as  follows:  for  milk  products 
EUR 308.3 million, for beef meat EUR 29.6 million (05 02 13 99), for sheep and goat 
meat EUR 1.8 million (05 02 14 99) and for pigmeat EUR 74.9 million (05 02 15 99). 
The  under-execution  for  the  total  temporary  exceptional  aid  amounted  thus  to 
EUR 5.4 million. The other measures for dairy products also include private storage 
for  cheese  for  which  the  expenditure  amounted  to  EUR  3.4  million,  as  well  as  an 
amount of EUR 12.2 million already paid for the exceptional adjustment aid decided 
in autumn 20167, and for which the bulk of payments will occur in 2017.  

3.2.1.7.  Article 05 02 15: Pig meat, eggs and poultry, bee-keeping and other animal products 

foresaw 

total  available  appropriations  amounting 

to 
The  2016  budget 
EUR 64.0 million to cover the needs of all the measures for this sector. However, the 
expenditure incurred by Member States in 2016 amounted to EUR 140.6 million and 
it  was  funded  both  by  the  voted  appropriations  and  by  transfers  of  appropriations 
amounting to EUR 76.6 million from other areas of the 2016 budget. 

The  2016  needs  for  private  storage  of  pigmeat  were  estimated  at  EUR  32.0  million 
and the expenditure incurred amounted to EUR 30.8 million. 

The  expenditure  incurred  for  specific  aid  for  beekeeping  amounted  to  EUR  34.5 
million  compared  to  forecasted  needs  of  EUR  32.0  million  included  in  the  2016 
budget.  This difference is  due to  late payments by one Member State for  its annual 
beekeeping programme which was declared in 2016 instead of 2015. 

Furthermore,  due  to  the  outbreak  of  highly  pathogenic  avian  influenza  the 
expenditure incurred for the exceptional support measures for the sector of eggs and 
poultry  in  Italy,  under  Commission  Implementing  Regulation  (EU)  2016/760, 
amounted to EUR 0.3 million, while no expenditure was foreseen on this budgetline 
in the 2016 budget. An amount of EUR 74.9 million was also paid for the temporary 
exceptional  aid  for  pigmeat,  initially  budgeted  under  Article  05  02  12  as  explained 
above.  

3.2.2.  Chapter 05 03: Direct payments  

Financial year 2016 was the first year of implementation of all the schemes under the 
reformed  structure  of  direct  payments  as  decided  in  the  2013  CAP  reform.  Total 
payments  for  this  chapter  of  the  2016  budget  amounted  to  EUR  40  984.1  million. 
This includes an amount of EUR 395.4 million paid for the reimbursement of direct 
payments  to  farmers  in  relation  to  financial  discipline,  financed  from  EUR  409.8 

6  
7  

Commission Delegated Regulation (EU) 2015/1853 
Commission Delegated Regulation (EU) 2016/1613 

15 

 
 
                                                 
million  carried  over  from  2015  (for  details,  see  point  3.2.2.4).  The  rest  of  the 
payments  made,  EUR  40 588.8  million,  was  funded  by  voted  appropriations 
amounting  to  EUR  38 950.6  million  and  by  assigned  revenue  amounting  to  EUR 
1 638.2 million. The latter was used to cover the expenditure incurred for the basic 
payment  scheme  (for  details,  see  point  3.2.2.1).  The  unused  voted  appropriations 
amounted  to  EUR  495.1  million  as  evidenced  by  the  difference  between  the  voted 
appropriations  of  EUR  38 950.6  million  used  for  the  reimbursement  to  Member 
States  and  the  initial  voted  appropriations  of  EUR 39 445.7  million  included  in  the 
2016  budget.  These  unused  voted  appropriations  were  decreased  by  a  transfer  of 
voted  appropriations  of  EUR  52.8  million  to  other  parts  of  the  EAGF  budget. 
Moreover, the unused amount of the crisis reserve (EUR 441.6 million), which was 
established from the proposed financial discipline in 2016, was transferred to budget 
article  05  03  09  so  that  the  amount  of  the  effectively  applied  financial  discipline 
(EUR  433.1  million)  could  be  carried  over  to  2017  for  the  reimbursement  to  the 
Member  States  concerned  (see  point  3.2.2.5).  The  remaining  balance  of  assigned 
revenue collected in 2016 amounted to EUR 1 185.3 million and was carried over to 
2017.  In  items  where  the  needs  exceeded  the  budget’s  voted  appropriations,  the 
additional  expenditure  was  covered  through  transfers  of  voted  appropriations  from 
other items of the budget or of assigned revenue. Equally, for direct payments where 
the  budget's  appropriations  were  under-spent,  the  resulting  available  appropriations 
were transferred to other items of the budget in order to cover additional expenditure 
as  needed.  There  were  in  particular  transfers  from  various  other  direct  payments 
schemes  to  cover  the  expenditure  of  the  small  farmers  scheme  which  in  2016  was 
budgetted  with  a  p.m.  given  that  needs  for  this  scheme  at  that  stage  still  were 
unknown.  

Annex 5 presents these details at the level of each budget item. 

3.2.2.1.  Article 05 03 01: Decoupled direct payments 

The main schemes funded by this article's appropriations are the single area payment 
scheme  (SAPS),  the  basic  payment  scheme  (BPS),  the  payment  for  agricultural 
practices beneficial for the climate and the environment, the redistributive  payment 
and  the  payment  for  young  farmers.  All  aid  schemes  in  this  article  are  paid 
independently  of  production  but  on  certain  conditions,  e.g.  the  respect  of  cross-
compliance. The 2016 budgetary  needs  for decoupled direct payments amounted to 
EUR  36 649.2  million  for  which  the  Budgetary  Authority  voted  appropriations 
amounting to EUR 34 269.2 million after taking into consideration assigned revenue 
amounting to EUR 2 380 million. The expenditure incurred by Member States for all 
schemes in this article amounted to EUR 35 204.1 million, thus, exceeding the voted 
appropriations by EUR 934.9 million. This latter amount of expenditure declared was 
covered  by  assigned  revenue.  The  expenditure  incurred  by  Member  States  for 
decoupled direct payments corresponded to 96.1% of the needs foreseen in the 2016 
budget for these schemes. This under-execution was partly a logical consequence of 
the  fact  that  a  part  of  the  expenditure  for  various  schemes  was  replaced  by 
expenditure  for  the  small  farmers  scheme  under  05  03  02,  in  line  with  the  above 
mentioned transfers of appropriations to the scheme. Moreover, the under-execution 
noted for several schemes was also linked to a delay in execution  in some Member 
States which still incurred expenditure for some lines after the end of financial year 
2016.  

As  regards  the  newly  introduced  BPS,  the  2016  budgetary  needs  were  estimated  at 
EUR  18  307  million.  In  order  to  cover  these  needs,  the  Budgetary  Authority  voted 
appropriations  amounting  to  EUR 15 927 million  after  taking  into  account  the 

16 

 
 
revenue of EUR 2 380 million assigned to this scheme. The expenditure declared by 
Member States for this scheme was around EUR 17 858 million and covered 98% of 
the estimated needs.  

the  appropriations 

As  regards  SAPS, 
to 
EUR 4 237 million significantly down from 2016 due to the new structure of direct 
payments. Member States incurred payments amounting to EUR 4 032 million, thus 
covering 95% of the estimated needs.  

the  2016  budget  amounted 

in 

As regards the new payment for agricultural practices beneficial for the climate and 
the environment, the so-called greening, the expenditure incurred by Member States 
amounted to EUR 11 716 million whereas appropriations in the 2016 budget were at 
EUR 12 239 million giving an execution rate of 96%.  

The  needs  for  the  redistributive  payment  amounted  to  EUR  1 251  million 
significantly  more  than  the  EUR  440  million  in  2015  due  to  an  increase  in  the 
number  of  Member  States  implementing  the  scheme.  The  expenditure  declared  by 
Member States was EUR 1 237 million or 99% of the needs.  

For the new payment for young farmers needs were estimated at EUR 549 million in 
the 2016 budget. Expenditure amounted to EUR 317 million being only 58% of the 
needs. For following years, several Member States have adjusted their ceiling for the 
scheme which should reduce the underexecution noted in financial year 2016. 

The  remaining  lines  covered  mostly  smaller  amounts,  including  also  the  residual 
payments for the schemes which expired further to the 2013 reform.  

3.2.2.2.  Article 05 03 02: Other direct payments 

The  appropriations  of  this  article  covered  expenditure  for  "other  direct  payments". 
This includes schemes for which there may still be a link between the payment and 
the  production,  under  well  defined  conditions  and  within  clear  limits.  As  a 
consequence  of  the  2013  reform,  new  schemes  added  under  this  Article  were  the 
voluntary coupled support and the small farmers scheme, whereas a number of lines 
from 2016 only covered relatively minor residual payments for expired schemes. 

had 

The  Commission 
to 
EUR 4 734.8 million  were  needed  for  this  Article  in  2016.  Member  States  incurred 
expenditure amounting to EUR 5 384.7 million hence higher than the appropriations 
entered in the budget. 

appropriations 

amounting 

estimated 

that 

For the crop-specific payment for cotton, needs were estimated at EUR 247 million 
in the 2016 budget. Expenditure was EUR 244 million, i.e. 99% of the needs.  

The POSEI-EU support programmes showed an under-execution of around EUR 5.3 
million due to a minor shift by a Member State concerned, from direct payments  – 
programmes towards market measures – programmes during the financial year. 

A  more  important  under-execution  was  experienced  for  the  voluntary  coupled 
support 
to 
EUR 3 800.6 million, while EUR 4 046.0 million of appropriations were foreseen in 
the budget.  

scheme.  Member  States 

expenditure 

amounting 

incurred 

The  small  farmers  scheme  is  financed  from  the  ceilings  of  all  other  schemes, 
decoupled or not. Due to the absence of any information of the possible execution in 
the  first  year  of  implementation  of  the  reformed  direct  payments,  there  were  no 
appropriations  foreseen  in  the  budget  2016.  An  amount  of  EUR  907.7  million  was 
declared  under  this  item  and  financed  from  the  budget  allocated  to  other  schemes 

17 

 
 
under the same article but also under the article for decoupled direct payments. The 
required  transfers  explain  hence  the  over-execution  of  this  Article  versus  the  under 
execution of budget article 05 03 018.  

As  regards  item  05  03  02  99  –  Other  (direct  payments),  the  2016  budget  included 
appropriations of EUR 3.1 million intended to cover expenditure and corrections for 
older schemes which were not covered under other budget items of the coupled direct 
payments sector. There was a negative expenditure of around EUR - 0.7 million and 
in order to cover the funding needs of other items of the 2016 budget, appropriations 
amounting to EUR 3.8 million were transferred out of this budget item.  

3.2.2.3.  Article 05 03 03: Additional amounts of aid 

While  appropriations  foreseen  in  the  2016  budget  for  this  article  amounted  to 
EUR 0.1 million,  Member  States  incurred  insignificant  expenditure  and  thus  under-
executed the budget’s appropriations by almost a similar amount.  

3.2.2.4.  Article  05  03  09:  Reimbursement  of  direct  payments  in  relation  to  financial 

discipline  

No  appropriations  are  allocated  to  this  article  by  the  Budgetary  Authority.  This 
article  serves  the  purpose  of  collecting  the  non-committed  voted  appropriations 
including in particular the appropriations of the unused crisis reserve in order to be 
carried  over  into  budget  year  N+1  and  finance  the  reimbursement  of  the  financial 
discipline applied to direct payments in respect of calendar year N9.  

Each  year,  if  applicable,  a  Commission  Implementing  Regulation  sets  the  amounts 
that each Member State has to reimburse to farmers and, in accordance with Article 
169(3) of Regulation (EU, Euratom) No 966/2012, determines that the expenditure in 
relation  to  this  reimbursement  shall  only  be  eligible  for  Union  financing  if  the 
amounts have been paid to the beneficiaries before 16 October of the financial year 
to which the appropriations are carried over. From the amount of EUR 409.8 million, 
corresponding  to  the  financial  discipline  applied  during  financial  year  2015  and 
which  was  carried  over  to  budget  2016  for  reimbursement,  Member  States 
reimbursed EUR 395.4 million. The difference of EUR 14.4 million reverted to the 
2016  budget  for  its  return  to  Member  States  via  an  Amending  Budget  in  the 
following budget year. 

For financial year 2017, Commission Implementing Regulation (EU) 2016/2073 sets 
the amount of reimbursement at EUR 433.1 million. This amount corresponds to the 
amount of financial discipline effectively applied for claim year 2016 and it is only 
this amount which was carried over into the 2017 budget. The difference between the 
crisis reserve (EUR 441.6 million) and the carried over amount (EUR 433.1 million) 
reverts to the 2016 budget for its return to Member States via an Amending Budget in 
the following budget year. 

8  

9  

A  Member  State  declared  expenditure  for  the  small  farmers'  scheme  under  the  other  direct  payments 
schemes financing the small farmers' scheme. If this expenditure would have been declared under the 
small farmers' scheme, it would have increased the expenditure for that line by EUR 422.6 million but 
with a similar off-setting under other lines.  
These  appropriations  may  be  carried  over,  in  accordance  with  Article  169(3)  of  the  Financial 
Regulation (EU, Euratom) No 966/2012, and in accordance with Article 26(5) of Regulation (EU) No 
1306/2013, Member States shall reimburse the final recipients who are subject, in the financial year to 
which the appropriations are carried over, to the application of financial discipline in accordance with 
Article 26, paragraphs (1) to (4) thereof. 

18 

 
 
 
                                                 
3.2.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector 

The  appropriations  of  this  article  are  intended  to  cover  expenditure  for  measures 
which  have  to  be  taken  in  order  to  cope  with  major  crises  affecting  agricultural 
production  or  distribution.  The  crisis  reserve  is  established  by  applying,  at  the 
beginning  of  each  year,  a  reduction  to  the  direct  payments  through  the  financial 
discipline mechanism in accordance with Articles 25 and 26 of Regulation (EU) No 
1306/2013  as  well  as  Article  8  of  Regulation  (EU)  No  1307/201310.  This  reserve 
shall  be  set  up  with  annual  amount  of  EUR  400  million  (in  2011  prices).  For  the 
budget  year 2016, the equivalent  amount of  the crisis reserve in  current prices was 
EUR 441.6 million. The reserve was not used in financial year 2016. 

For  the  2015  claim  year,  the  financial  discipline  was  calculated  exclusively  for  the 
constitution of the crisis reserve of EUR 441.6 million. However, by the end of the 
financial year, non-committed voted appropriations corresponding  to  the amount  of 
financial discipline  effectively  applied for claim year 2015 (taking  into account the 
unused  amount  of  the  crisis  reserve)  was  transferred  to  budget  article  05  03  09  in 
order  to  be  carried  over  to  the  next  financial  year  and,  in  this  way,  fund  the 
reimbursement of financial discipline imposed on farmers in the calendar year 2016 
(please see point 3.2.2.4).  

3.2.3.  Chapter 05 04: Rural Development  

For Article 05 04 01 – Completion of Rural Development financed by the EAGGF-
Guarantee  section  –  Programming  period  2000  to  2006,  the  final  net  amount 
recovered (around EUR 1.05 million) was used for funding other budget items. 

3.2.4.  Chapter 05 07: Audit of agricultural expenditure  

3.2.4.1.  Article 05 07 01: Control of agricultural expenditure 

This  article  involves  the  measures  taken  in  order  to  reinforce  the  means  of  on-the-
spot  controls  and  to  improve  the  systems  of  verification  so  as  to  limit  the  risk  of 
fraud  and  irregularities  to  detriment  of  the  Union  budget.  It  also  includes  the 
expenditure  to  finance  possible  accounting  and  conformity  corrections  in  favour  of 
Member States.  

The  European  Union  directly  funded  the  purchase  of  satellite  images  within  the 
framework  of  the  Integrated  Administration  and  Control  System  (IACS)  for  an 
amount of EUR 9.1 million, thus taking up almost all of the appropriations foreseen 
in the 2016 budget. 

As  regards  the  accounting  clearance  corrections  in  favour  of  Member  States,  the 
Commission took decisions which involved such corrections of approximately EUR 
31.5 million. As regards the conformity clearance  corrections in  favour of Member 
States,  the  Commission  took  decisions  which  involved  such  corrections  of 
approximately EUR 18.5 million. The Budgetary Authority had voted appropriations 
for  the  funding  of  these  corrections  in  favour  of  the  Member  States  at 
EUR 20 million  and 
transferring 
the  balance  was  eventually  covered  by 
appropriations (EUR 30.0 million) from other items of the 2016 budget. 

3.2.4.2.  Article 05 07 02: Settlement of disputes 

The  appropriations  in  this  article  are  intended  to  cover  expenditure  for  which  the 
Commission could be held liable by decision of a court of justice, including the cost 
of  settling  claims  for  damages  and  interest.  On  27  September  2012,  the  European 

10 

OJ L 347, 20.12.2013, p.608 

19 

 
 
                                                 
Court  of  Justice  delivered  its  judgment  in  joined  cases  C-113/10,  C-147/10  and  C-
234/10  (the  Jüllich-II  judgement).  The  2016  budget  foresaw  appropriations 
amounting  to  EUR  29.5  million  for  the  payment  of  compensatory  interest  to 
operators  under  this  judgement.  However,  Member  States  incurred  and  declared 
expenditure  of  around  EUR  52.4  million  for 
these  payments.  Therefore, 
appropriations amounting to EUR 22.9 million were transferred from other items of 
the 2016 budget.  

3.2.5.  Chapter 05 08: Policy strategy and coordination  

3.2.5.1.  Article 05 08 01: Farm accountancy data network (FADN) 

Appropriations  committed  for  data  collection  on  farm  holdings  under  this  network 
amounted  to  EUR 15.1  million,  thus  taking  up  almost  all  of  the  appropriations 
foreseen in the 2016 budget. 

3.2.5.2.  Article 05 08 02: Surveys on the structure of agricultural holdings 

No appropriations were committed for the farm structure surveys. 

3.2.5.3.  Article 05 08 03: Restructuring of systems for agricultural surveys  

Appropriations  committed  for  the  restructuring  of  systems  of  agricultural  surveys 
i.e. 
amounted 
EUR 1.25 million was reallocated outside EAGF through Amending Budget No 4. 

to  EUR 4.3  million.  The  rest  of 

the  voted  appropriations, 

3.2.5.4.  Article 05 08 06: Enhancing public awareness of the common agricultural policy 

Appropriations  committed  for  actions,  fairs  and  publications  aimed  at  enhancing 
public  awareness  of  the  CAP  amounted  to  around  EUR 7.9 million,  thus  taking  up 
almost all of the appropriations foreseen in the 2016 budget. 

3.2.5.5.  Article 05 08 09: EAGF – Operational technical assistance 

to  approximately  EUR 2.1 million  and 

Appropriations  committed  for  operational  technical  assistance  for  the  EAGF 
amounted 
the 
appropriations by EUR 4.4 million foreseen in the 2016 budget. This was mainly due 
to  delays  in  the  conclusion  of  audit  support  contracts  which  were  foreseen  in  the 
2016 budget. 

it  under-executed 

4. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF  

The  assigned  revenue  actually  carried  over  from  2015  into  2016,  amounted  to 
EUR 896.4 million  and  was  entirely  used  in  financing  expenditure  of  the  2016 
budget year in accordance with article 14 of the Financial Regulation. As presented 
in  annex  7,  this  amount  covered  expenditure  of  EUR 199.8 million  for  the 
operational funds for producer organisations in the fruits and vegetables sector and of 
EUR 696.6 million for the basic payment scheme.  

As regards the assigned revenue collected in 2016, annex 6 shows that this revenue 
amounted to EUR 2 527.1 million and it originated from: 

– 

– 

– 

the corrections of the conformity clearance procedure, EUR 1 593.7 million; 

the receipts from irregularities, EUR 118.4 million; 

the milk levy collections, EUR 815.1 million. 

The assigned revenue collected in 2016 was used to cover expenditure incurred for 
the following measures:  

20 

 
 
– 

– 

EUR 281.5 million for the operational funds for producer organisations in the 
fruits and vegetables sector;  

EUR 941.6 million for the basic payment scheme (BPS) (direct payments).  

The  balance  of 
to 
EUR 1 304 million  was  automatically  carried  over  into the  2017  budget  in  order  to 
fund budgetary needs of that year.  

in  2016  amounting 

revenue  collected 

the  assigned 

5. 

CONTROL MEASURES  

5.1. 

Introduction 

In  accordance  with  the  EU  legislation  and  as  in  previous  years,  2016  agricultural 
expenditure was submitted to a comprehensive system of control measures. 

This system includes, on the one hand, all the necessary building blocks to guarantee 
a sound administration of the expenditure at Member States’ level and, on the other 
hand, allows the Commission to counter the risk of financial losses as a result of any 
deficiencies  in  the  set-up  and  operation  of  those  building  blocks  through  the 
clearance of accounts procedure. 

Member  States  have  to  ensure  that  the  transactions  are  carried  out  and  executed 
correctly, to prevent and deal with irregularities and to recover amounts unduly paid. 

In complement to this general obligation, there is a system of controls and dissuasive 
sanctions of final beneficiaries which reflects the specific features of the regime and 
the risk involved in its administration. 

The controls are carried out by the paying agencies or by delegated bodies operating 
under  their  supervision  and  effective,  dissuasive  and  proportionate  sanctions  are 
imposed if the controls reveal non-compliance with EU rules. The system generally 
provides  for  exhaustive  administrative  controls  of  100%  of  the  aid  applications, 
cross-checks with other databases where this is considered appropriate as well as pre-
payment  on-the-spot  controls  of  a  sample  of  transactions  ranging  between  1%  and 
100%, depending on the risk associated with the regime in question.  

In addition, for most regimes which are not subject to the Integrated Administration 
and Control System (IACS), on top of the primary and secondary control levels, ex-
post controls must be carried out. 

5.2. 

Integrated Administration and Control System (IACS) 

Regulation  (EU)  No  1306/2013,  Regulation  (EU)  No  1307/2013,  Commission 
Delegated  Regulation  (EU)  No  639/201411  and  Commission  Delegated  Regulation 
(EU) No 640/201412 contain the rules on the IACS. 

A  fully  operational  IACS  consists  of:  a  computerised  database,  an  identification 
system for agricultural parcels and farmers claiming aid, a system for identification 
and  registration  of  payment  entitlements,  aid  applications  and  integrated  controls 
system  (claim  processing,  on-the-spot  checks  and  sanctioning  mechanisms)  and  a 
system  for  identifying  and  registering  animals  where  applicable.  The  IACS  is  fully 
automated. 

This  system  foresees  a  100%  administrative  control  covering  the  eligibility  of  the 
claim,  complemented  by  administrative  cross-controls  with  standing  databases 

11  
12 

OJ L 181, 20.6.2014, p. 1 
OJ L 181, 20.6.2014, p.48 

21 

 
 
                                                 
ensuring  that  only  areas  or  animals  that  fulfil  all  eligible  requirements  are  paid  the 
premium  and  by  a  minimum  5%  of  on-the-spot  checks  to  check  the  existence  and 
eligibility of the area or the animals claimed. 

For the financial year 2016, the IACS covered almost 94% of the EAGF expenditure. 
Furthermore,  the  relevant  components  of  the  IACS  are  applicable  to  the  rural 
development  measures,  which  are  based  on  area  or  number  of  animals.  Such 
measures  include,  inter  alia,  agri-environment  and  animal  welfare  measures,  less-
favoured  areas  and  areas  with  environmental  restrictions  and  afforestation  of 
agricultural land. For financial year 2016, around 50% of payments made under the 
EAFRD were also covered. 

The  Commission  services  verify  the  effectiveness  of  Member  States'  IACS  and 
homogenous  implementation  by  means  of  both  on-the-spot  auditing  and  general 
supervision  based  on  annually  supplied  financial  and  statistical  data.  It  has  been 
established already for some years now that the IACS provides an excellent and cost 
effective means of ensuring the proper use of EU funds. 

5.3.  Market measures 

Market  interventions,  for  example  storage  aid  or  aid  to  producer  organisations,  are 
not covered by IACS but they are governed by specific rules as regards controls and 
sanctions which are set out in horizontal and sector-based regulations. 

Aids  are  paid  on  the  basis  of  claims,  often  involving  the  lodging  of  administrative 
and/or end-use securities, which are systematically (100%) checked administratively 
for  completeness  and  correctness.  The  more  financially  important  aid  schemes  are 
also  subject  to  regular  accounting  controls  performed  in  situ  on  commercial  and 
financial documents. 

5.4. 

Application  of  Chapter  III  of  Title  V  Regulation  (EU)  No 1306/2013  (ex-post 
scrutiny) 

An ex-post control system is provided for under Regulation (EU) No 1306/2013 in 
Title V, Chapter III. It provides for an ex-post control system which is a complement 
to the sectoral control systems described above. The system constitutes an extra layer 
of control which contributes to the assurance that transactions have been carried out 
in conformity with the rules or otherwise allows recovering the unduly paid amounts. 

The  ex-post  scrutiny  is  to  be  carried  out  by  a  body  in  the  Member  State,  which  is 
independent  of  the  departments  within  the  paying  agency  responsible  for  the  pre-
payment  controls  and  the  payments.  It  covers  a  wide  range  of  CAP  subsidies 
including sector schemes for fruit and vegetables, wine and POSEI aids. In fact, the 
ex-post  scrutiny  covers  all  aids  paid  to  beneficiaries  from  EAGF  (except  payments 
covered  by  IACS  and  those  excluded  by  Article  14  of  Regulation  (EU)  No 
907/2014). 

In  2016,  3  Member  States  were  visited  to  review  the  implementation  of  scrutiny. 
Member  States  scrutiny  services  completed  ex-post  controls 
in  respect  of 
undertakings  to  which  payments  were  made  in  financial  year  2014.  The  annual 
reports in respect of the respective scrutiny period (July 2015-June 2016) shows that 
Member States completed more than 90% of the planned scrutinies. The regulation 
also  foresees  Member  States  providing  mutual  assistance  in  the  performance  of 
scrutinies. In the 2015/2016 scrutiny period, ± 40 such requests were fulfilled.  

22 

 
 
6. 

CLEARANCE OF ACCOUNTS  

6.1. 

Conformity clearance 

6.1.1. 

Introduction 

It is primarily the Member States' responsibility to check that transactions are carried 
out and executed correctly via a system of control and dissuasive sanctions. Where 
Member  States  fail  to  meet  this  requirement,  the  Commission  applies  financial 
corrections to protect the financial interests of the EU. 

The  conformity  clearance  relates  to  the  legality  and  regularity  of  transactions.  It  is 
designed to exclude expenditure from EU financing which has not been effected in 
compliance  with  EU  rules,  thus  shielding  the  EU  budget  from  expenditure  that 
should not be charged to it (financial corrections). In contrast, it is not a mechanism 
by which  irregular payments to  beneficiaries are recovered, which  according  to  the 
principle of shared management is the sole responsibility of Member States. 

Financial  corrections  are  determined  on  the  basis  of  the  nature  and  gravity  of  the 
infringement and the financial damage caused to the EU. Where possible, the amount 
is  calculated  on  the  basis  of  the  loss  actually  caused  or  on  the  basis  of  an 
extrapolation. Where this is not possible, flat-rates are used which take account of the 
severity  of  the  deficiencies  in  the  national  control  systems  in  order  to  reflect  the 
financial risk for the EU. 

Where  undue  payments  are  or  can  be  identified  as  a  result  of  the  conformity 
clearance  procedures,  Member  States  are  required  to  follow  them  up  by  recovery 
actions  against  the  final  beneficiaries.  However,  even  where  this  is  not  possible 
because  the  financial  corrections  only  relate  to  deficiencies  in  the  Member  States' 
management  and  control  systems,  financial  corrections  are  an  important  means  to 
improve these systems and thus to prevent or detect and recover irregular payments 
to  final  beneficiaries.  The  conformity  clearance,  thereby,  contributes  to  the  legality 
and regularity of the transactions at the level of the final beneficiaries. 

6.1.2.  Audits and decisions adopted in 2016 

6.1.2.1.  Audits 

The following table presents an overview of the conformity audits with missions and 
their  coverage  in  respect  of  financial  year  2016,  broken  down  per  Activity  Based 
Budgeting (ABB): 

23 

 
 
Financial Year 2016 

ABB 02 

ABB 03 

ABB 041) 

Total2) 

Number of conformity 
audits with missions 
carried out3)  

19 

31 

56 

155 

1) concerns only EAFRD. 
2) The total figure includes 130 conformity audits, of which 102 audits targeted the 3 ABBs areas 
(audits targeting more than one ABBs are counted only once) and 28 other conformity audits (11 
audits on cross compliance, 6 audits on entitlements, 7 IT audits and 4 audits on ex-post scrutiny of 
transactions).  In  addition  to  the  conformity  audits,  25  other  audit  missions  not  subject  to 
conformity clearance procedure have been carried out (2 audits on action plans, 1 audit on IPARD, 
2 audits on debt managagement and irregularities, 1 financial audit, 16 audits on the Certification 
Bodies as regards legality and regularity and 3 pre-accession audits). 
3) if an audit covers more than one ABB, it is allocated to all ABBs covered by that audit. 

6.1.2.2.  Conformity decisions 

Three  conformity  clearance  decisions  having  an  impact  on  the  financial  year  2016 
were adopted involving financial corrections in a number of sectors. These decisions 
had an overall financial impact for EAGF by excluding from EU financing a total of 
EUR 1 298 million: 

  Decision 2015/2098/EU of 13 November 2015 – 49th Decision, financial impact 

of EUR 238.42 million; 

  Decision  2016/417/EU  of  17  March  2016  –  50th  Decision,  financial  impact  of 

EUR 506.34 million; 

  Decision  2016/1059/EU  of  20  June  2016  –  51th  Decision,  financial  impact  of 

EUR 553.55 million. 

For the decisions 49 (2015/2098/EU), 50 (2016/417/EU) and 51 (2016/1059/EU) due 
to  the  relative  magnitude  of  corrections  compared  to  certain  Member  State’s  GDP, 
the Commission decided that corrections amounting to EUR 342.42 million could be 
paid  in  3  equal  annual  instalments.  In  addition,  financial  corrections  for  Greece  in 
decisions 49, and 50 are included in the deferral decision (C(2015)4122 of 22 June 
2015) amounting to EUR 180.6 million for EAGF. 

The breakdown of financial impact according to sectors is as follows (in EUR 
million): 

Area aids / Arable crops 
Article 69 of Reg.1782/2003 
Financial Audit 
Fruit and vegetables 
Intervention storage 
Irregularities 
Milk Products 
POSEI 
Potato starch 
Specific support (Art.68 of Reg.73/2009) 
Wine 
Total 

24 

Decision 49  Decision 50  Decision 51 
549.61 
0.00 
1.04 
0.42 
1.03 
0.36 
0.38 
0.00 
0.00 
0.07 
0.64 
553.55 

106.87 
0.53 
14.25 
85.90 
1.12 
11.21 
0.00 
1.00 
0.00 
6.87 
10.69 
238.42 

378.31 
-0.36 
2.98 
8.76 
0.00 
88.49 
0.00 
0.00 
-6.19 
0.39 
33.97 
506.34 

 
 
  
Under Regulation (EU) No 1306/2013, an automatic clearing mechanism is applied 
to irregular payments not recovered 4 years after the establishment of the irregularity, 
or 8 years after the establishment of the irregularity when the recovery is challenged 
in  national  courts.  The  financial  consequences  of  non  recovery  are  shared  by  the 
Member  State  concerned  and  the  EU  on  a  50%  -  50%  basis.  Even  after  the 
application of this mechanism, Member States are, however, obliged to pursue their 
recovery  procedures  and,  if  they  fail  to  do  so  with  the  necessary  diligence,  the 
Commission  may  decide  to  charge  the  entire  outstanding  amounts  to  the  Member 
States concerned.  

Regarding  financial  year  2015,  Member  States  reported  the  information  about 
recovery cases by 15 February 2016. The Member States recovered during financial 
year 2015 around EUR 186.1 million for EAGF. Recovered amounts were EUR 153 
million  for  EAFRD  and  EUR  1.6  million  for  Transitional  Rural  Development 
Instrument (TRDI). The outstanding amount still to be recovered from beneficiaries 
at  the  end  of  that  financial  year  was  EUR  1  475.2  million  for  EAGF,  EUR  493.1 
million for EAFRD and EUR 17.3 million for TRDI. The financial consequences to 
the  Member  States  for  non  recovery  of  EAGF  cases  dating  from  2011  or  2007 
account  to  EUR  22  million.  During  financial  year  2015,  around  EUR  35.2  million 
was borne by the EU budget for EAGF cases reported irrecoverable.  

6.2. 

Financial clearance 

6.2.1. 

Introduction 

The  financial  clearance  covers  the  completeness,  accuracy  and  veracity  of  paying 
agencies'  accounts  as  well  as  the  internal  control  systems  set  up  by  these  paying 
agencies.  Within  this  framework,  Directorate-General  for  Agriculture  and  Rural 
Development  (DG  AGRI)  pays  particular  attention  to  the  certifying  bodies’ 
conclusions  and  recommendations  (where  weaknesses  are  found),  following  their 
reviews of the paying agencies’ compliance with the accreditation criteria. As part of 
this  review,  the  DG  AGRI  departments  also  cover  aspects  relating  to  conformity 
issues and protecting the financial interests of the EU as regards the advances paid, 
securities obtained and intervention stocks. 

The Commission adopts an annual clearance of accounts decision clearing the paying 
agencies'  annual  accounts  on  the  basis  of  the  certificates  and  reports  from  the 
certifying  bodies,  but  without  prejudice  to  any  subsequent  decisions  to  recover 
expenditure which proves not to have been in accordance with the EU rules. As from 
financial year 2014, these accounts are received by the Commission by 15 February 
of the year following the financial year in question. The Commission must clear the 
accounts  and  adopt  its  clearance  decision  by  31  May  of  the  year  following  the 
financial year in question. 

6.2.2.  Decisions 

6.2.2.1.  Financial clearance decision for the financial year 2010 

On 29 April 2011, the Commission adopted a Decision clearing the annual accounts 
of  74  paying  agencies  in  respect  of  their  expenditure  financed  by  the  EAGF.  By 
means of its decision, it cleared amounts of EUR 38 862.4 million.  

With Commission Decision C(2012) 369, adopted on 27 January 2012, the accounts 
of  the  paying  agencies  Rheinland-Pfalz  (Germany)  and  Dienst  Regelingen  (The 
Netherlands) have been cleared amounting to EUR 1 100 million. With Commission 
Decision  C(2015)  393,  adopted  on  02  February  2015,  the  Commission  cleared  the 

25 

 
 
accounts  of  OPEKEPE 
EUR 2 460 million.  

(Greece) 

and  ARBEA 

(Italy) 

amounting 

to 

6.2.2.2.  Financial clearance decision for the financial year 2011 

With  Commission  Decision  2012/240/EU  adopted  on  27  April  2012, 
the 
Commission  cleared  the  accounts  of  all  paying  agencies  for  EAGF,  except  for 
HAMBURG-JONAS (Germany) and PIAA (Romania). 

With Commission Decision C(2016) 15 adopted on 13 January 2016, the accounts of 
HAMBURG-JONAS  (Germany)  were  cleared  amounting  to  EUR  35  million.  The 
accounts  of  PIAA  (Romania)  were  cleared  by  Commission  Decision  C(2016) 7238 
adopted on 16 November 2016, amounting to EUR 766 million. 

6.2.2.3.  Financial clearance decision for the financial year 2012 

On 26 April 2013, the Commission adopted a Decision clearing the annual accounts 
of  75  paying  agencies  in  respect  of  EAGF  expenditure.  With  this  decision, 
expenditure amounting to EUR 43 324 million was cleared. On 5 August 2014, the 
Commission adopted a Decision clearing the annual accounts of financial year 2012 
HELABA (Germany). This decision cleared EUR 220 million of expenditure. With 
Commission  Decision  C(2016)  1543  adopted  on  17  March  2016,  the  accounts  of 
BIRB  (Belgium)  and  HAMBURG-JONAS  (Germany)  were  cleared  amounting  to 
EUR 34.5 million.  

6.2.2.4.  Financial clearance decision for the financial year 2013 

On 29 April 2014, the Commission adopted a Decision clearing the annual accounts 
of  76  paying  agencies  in  respect  of  EAGF  expenditure.  With  this  decision, 
expenditure amounting to EUR 40 628.5 million was cleared. The accounts of BIRB 
(Belgium), OPEKEPE (Greece) and PIAA (Romania) were disjoint.  

On 16 November 2016, the Commission adopted Decision C(2016) 7229 clearing the 
annual  accounts  of  BIRB  (Belgium).  This  decision  cleared  EUR  15  million.  The 
accounts  of  OPEKEPE  (Greece)  and  PIAA  (Romania)  will  be  cleared  in  2017 
amounting to EUR 3 515 million.  

6.2.2.5.  Financial clearance decision for the financial year 2014 

On 28 May 2015, the Commission adopted a Decision clearing the annual accounts 
of  74  paying  agencies  in  respect  of  EAGF  expenditure.  With  this  decision, 
expenditure  amounting  to  EUR  39  561  million  was  cleared.  The  accounts  of  five 
paying  agencies  (Hamburg  and  Mecklenburg-Vorpommern  (Germany),  OPEKEPE 
(Greece), SAISA (Italy) and PIAA (Romania)) were disjoint.  

With  Commission  Decision  C(2016)  7237  adopted  on  16  November  2016,  the 
accounts  of 
the  German  Paying  Agencies  "Hamburg"  and  "Mecklenburg-
Vorpommern",  and  the  Romanian  Paying  Agency  "PIAA"  were  cleared.  This 
decision  cleared  EUR  1 716  million.  The  accounts  of  OPEKEPE  (Greece)  and 
SAISA (Italy) will be cleared in 2017 amounting to EUR 2 077 million.  

6.2.2.6.  Financial clearance decision for the financial year 2015 

On  30  May  2016,  the  Commission  adopted  a  Decision  (2016/941)  clearing  the 
annual  accounts  of  all  paying  agencies,  except  for  the  paying  agencies  State  Fund 
Agriculture  (Bulgaria),  France  Agrimer  (France)  and  AGEA  (Italy).  This  decision 
cleared EUR 40 111 million. The accounts of the disjoined paying agencies will be 
cleared in a later decision amounting to EUR 3 307 million. 

26 

 
 
6.3. 

Appeals brought before the Court of Justice against clearance decisions 

6.3.1. 

Judgments handed down 

In the financial year 2016, the Court handed down 17 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2016, the Court partially annulled: 

Case Number  MS  Date of Judgment  Challenged Decision  Lodging Date 
14/02/2014 
T-107/14 
25/04/2013 
T-241/13 
12/09/2014 
T-667/14 

19/11/2015  43 
16/12/2015  40 
28/01/2016  45 

EL 
EL 
SI 

In financial year 2016, the Court annulled: 

Case Number  MS  Date of Judgment  Challenged Decision  Lodging Date 
21/02/2014 
T-126/14 
11/09/2014 
T-661/14 
15/01/2016 
T-12/16 

24/11/2015  43 
14/07/2016  45 
07/10/2016  49 

NL 
LV 
SI 

In financial year 2016, the Court rejected appeals brought in the following cases: 

Case Number  MS  Date of Judgment  Challenged Decision  Lodging Date 
15/10/2013 
T-550/13 
07/05/2013 
T-255/13 
06/03/2015 
T-118/15 
24/10/2013 
T-563/13 
22/09/2014 
T-686/14 
22/09/2014 
T-675/14 
23/09/2015 
T-550/15 
25/09/2015 
T-551/15 
25/09/2015 
T-556/15 
03/06/2014 
T-384/14 
16/06/2014 
T-437/14 

11/11/2015  42 
12/11/2015  40 
23/11/2015  46 
10/12/2015  42 
04/02/2016  45 
03/03/2016  45 
19/04/2016  48 
19/04/2016  48 
19/04/2016  48 
12/05/2016  44 
28/09/2016  44 

EL 
IT 
SI 
BE 
IT 
ES 
PT 
PT 
PT 
IT 
UK 

6.3.2.  New appeals 

In  the  financial  year  2016,  12  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number  MS  Lodging Date  Challenged Decision 
T-26/16 
T-27/16 
T-34/16 
C-279/16P 
T-260/16 
T-261/16 
T-272/16 
T-287/16 
T-459/16 
T-462/16 
T-463/16 
T-627/16 

22/01/2016  49 
25/01/2016  49 
26/01/2016  49 
19/05/2016  45 
24/05/2016  50 
25/05/2016  50 
25/05/2016  50 
30/05/2016  50 
19/08/2016  51 
22/08/2016  51 
22/08/2016  51 
31/08/2016  51 

EL 
UK 
LT 
ES 
SE 
PT 
EL 
BE 
ES 
PT 
PT 
CZ 

27 

 
 
 
 
 
6.3.3.  Appeals pending 

The situation as at 15 October 2016 with regard to appeals pending together with the 
amounts concerned is shown in annex 15.  

7. 

RELATIONS  WITH  PARLIAMENT  AND  WITH  THE  EUROPEAN  COURT 
OF AUDITORS  

7.1. 

Relations with Parliament  

The European Parliament is, together with the Council, part of the EU’s Budgetary 
Authority.  It  is,  thus,  one  of  the  most  important  discussion  partners  of  the 
Commission on budgetary matters and, therefore, on the EAGF. 

Three  EP  committees  are  involved  in  the  discussions  and  the  preparation  for  the 
plenary  on  agricultural  budgetary  matters.  These  are  the  Committee  on  Agriculture 
and  Rural  Development,  the  Committee  on  Budgets  and  the  Committee  on 
Budgetary Control. 

Since  2014  the  Committee  on  Agriculture  and  Rural  Development  provides  an 
opinion on the discharge procedure to the Committee on Budgetary Control. 

The  Committee  on  Budgetary  Control  monitored  the  correct  implementation  of  the 
budget.  

The European Parliament granted discharge in relation to the execution of the 2014 
budget by a vote in plenary, which took place on 26 April 2016. 

The  European  Parliament  granted  discharge  to  the  Commission,  in  respect  to  the 
implementation of the general budget of the European Union for the 2015 financial 
year, by a vote in plenary on a Parliamentary Decision which took place on 27 April 
2017. 

The same procedure will apply in relation with financial year 2016 and a decision on 
discharge to the Commission will be submitted to a vote in plenary in 2018. 

7.2. 

Relations with the European Court of Auditors 

7.2.1.  Mission of the European Court of Auditors  

The  European  Court  of  Auditors  is  the  external  auditor  of  the  European  Union. 
Articles 285 to 287 of the Treaty on the Functioning of the European Union provide 
that  the  Court  shall  audit  the  Union  finances  with  a  view  to  improving  financial 
management and reporting on the use of public funds. The Court of Auditors should 
provide the European Parliament and the Council with a statement of assurance as to 
the  reliability  of  the  accounts  and  the  legality  and  regularity  of  the  underlying 
transactions. This statement, which can be complemented by specific assessments for 
various  policy  areas,  is  of  prime  importance  to  the  European  Parliament  in  its 
deliberations on granting discharge to the Commission for the implementation of the 
budget. 

As  part  of  its  work,  the  Court  carries  out  numerous  audits  within  the  Commission 
services. Court officials frequently visit the Directorate-General for Agriculture and 
Rural  Development  to  gather  facts  and  figures  needed  for  the  Court's  opinions,  as 
well as for its annual and special reports. In the light of these investigations the Court 
frequently  makes  suggestions  and  recommendations  to  the  Commission  on  how  to 

28 

 
 
 
improve  its  financial  management  and  make  supervisory  and  control  systems  more 
effective. 

7.2.2.  Annual Report for financial year 2015 

Every year the Court of Auditors publishes its Annual report on the implementation 
of the EU budget in which it gives a statement of assurance on the reliability of the 
consolidated  accounts  of  the  EU  as  well  as  on  the  legality  and  regularity  of 
transactions.  This  is  supplemented  with  specific  assessments  of  each  major  area  of 
EU  activity.  The  report  is  published  along  with  the  Institutions'  replies  and  is 
presented to the European Parliament in November. 

In line with International Audit Standards, contradictory meetings take place between 
the  auditor  (the  Court  of  auditors)  and  the  auditee  (the  Commission  and  the  other 
Institutions and bodies) before the report is published. In these meetings, the Court's 
findings and conclusions are discussed to ensure agreement on the underlying facts. 
The wording of the auditee's replies is also discussed. 

In the Annual report for financial year 2015, the activities of the Directorate-General 
for  Agriculture  and  Rural  development  are  considered  under  one  single  chapter, 
Chapter 7 – Natural Resources. However, transactions financed under the EAGF are 
assessed  separately  from  those  financed  under  the  EAFRD  which  are  considered 
along with other policies (environment, climate action and fisheries). 

For EAGF - Market and direct support, based on the results of the testing of 180 
transactions, the Court estimates the level of error to be 2.2% (para 7.13). For 2014, 
the  error  rate  for  this  policy  group  was  2.9%,  including  cross-compliance 
infringements which accounted for 0.7 percentage points. As previously announced, 
the Court did not include cross-compliance infringements in its error rate in financial 
year  2015,  instead  the  Court  provided  an  assessment  of  Member  States'  systems 
related to implementation of the cross-compliance obligations (para 7.46 – 7.47).  

As it has done in the past, the Court stressed that, in many cases, Member States had 
sufficient information to detect and correct errors before declaring the expenditure to 
the Commission. Had they acted on this information, the error rate would have been 
0.3  percentage  point  lower.  In  addition,  the  Court  reported  on  the  errors  made  by 
national authorities. The Court estimate that for this policy area, their impact was 0.6 
percentage point (para 7.15). 

In total, 29% of transactions audited were affected by error (para 7.13), a substantial 
decrease from 51% in 2014. Most of the errors (97%) related to overstatement in the 
number of eligible hectares (figure 7.3). The Court clarified that around half of the 
quantified errors were smaller than 2%, while a further quarter was between 2% and 
5%  (para 7.16).  The  Court  also  underlined  that  small  errors  are,  to  a  large  extent, 
impossible to avoid at a reasonable cost.  

In its assessment of the control systems for EAGF, the Court reviewed IACS in six 
Paying  Agencies  (Germany  –  Schleswig-Holstein,  Spain  –  Catalonia,  Lithuania, 
Malta,  Finland,  UK  –  Northern  Ireland).  The  Court  concluded  that  some  of  the 
control functions were affected by weaknesses but did not flag any major problem in 
particular (para 7.41). 

The Court makes a positive assessment of the Commission's work in the framework 
of  the  clearance  of  accounts  procedure  (para  7.31)  as  well  as  on  the  Commission's 
audit work (para 7.33). 

The recommendations addressed to the Commission are (para 7.67): 

29 

 
 
For EAGF:  

– 

– 

continue  the  efforts  to  follow  up  on  cases  where  national  legislation  is  not 
compliant with EU legislation;  

annually  monitor  the  results  of  the  Land  Parcel  Identification  System  (LPIS) 
quality assessment performed by Member States. 

For both EAGF and rural development:  

– 

– 

monitor and actively support certification bodies in improving their work and 
methodology on the legality and regularity of expenditure;  

update  DG  AGRI's  audit  manual  by  including  detailed  audit  procedures  and 
documentation  requirements  for  the  verification  of  the  data  supplied  by 
Member States and used for calculation of financial corrections.  

The Commission has accepted all recommendations. 

7.2.3. 

Special Reports by the Court of Auditors  

In  calendar  year  2016,  the  Court  published  seven  special  reports  covering  DG 
AGRI's activities: 

  Special  Report  No  1/2016:  Is  the  Commission’s  system  for  performance 
measurement  in  relation  to  farmers’  incomes  well  designed  and  based  on 
sound data? (published on 7 April 2016); 

  Special  Report  No  03/2016:  Combating  eutrophication  in  the  Baltic  Sea: 

further and more effective action needed (published on 12 April 2016); 

  Special  Report  No  19/2016:  Implementing  the  EU  budget  through  financial 
instruments  –  lessons  to  be  learnt  from  the  2007-2013  programme  period 
(published on 7 July 2016); 

  Special  Report  No  18/2016:  The  EU  system  for  the  certification  of 

sustainable biofuels (published on 21 July 2016); 

  Special Report No 25/2016: The Land Parcel Identification System: a useful 
tool  to  determine  the  eligibility  of  agricultural  land  –  but  its  management 
could be further improved (published on 25 October 2016); 

  Special  Report  No  26/2016:  Making  cross‑compliance  more  effective  and 
achieving  simplification  remains  challenging  (published  on  27  October 
2016); 

  Special Report No 31/2016: Spending at least one euro in every five from the 
EU budget on climate action: ambitious work underway, but at serious risk of 
falling short (published on 22 November 2016). 

8. 

ANNEXES 

30 

 
 
ANNEXES 

General 
1. 

EAGF budgetary procedure for 2016 

Cash position and management of appropriations 

2. 
3. 

4. 

Monthly reimbursements to Member States decided for the 2016 financial year 
Payments under direct management by the European Commission in the 2016 financial year (Differentiated 
Appropriations) 
Payments under direct management by the European Commission in the 2016 financial year (Non-Differentiated 
Appropriations) 

Budget outturn 

5. 
6. 
7. 
8. 
9. 
10. 
11. 
12. 
13. 
14. 

EAGF 2016 Analysis of budget execution  
EAGF 2016 Analysis of execution of assigned revenue C4 
EAGF 2016 Analysis of execution of assigned revenue C5  
EAGF 2016 Expenditure for intervention in storage 
EAGF 2016 Expenditure by Member State and by item  
Evolution of EAGF Expenditure by article of the budget. Financial years 2010 to 2016 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2010 to 2016 
Evolution of EAGF Direct payments expenditure by measure. Financial years 2010 to 2016 
Evolution of EAGF Storage expenditure. Financial years 2009 to 2016 
Evolution of the breakdown of EAGF expenditure. Financial years 2010 to 2016 

Clearance of accounts 

15. 
16. 

Appeals against Clearance of Accounts Decisions pending on 15 October 2016 
Financial corrections (Decisions 1 - 51) by decision and financial year 

31 

 
 
 
 
32 

Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCA*PA**CA*PA**CA*PA**CA*PA**CA*PA**05019.569.569.379.379.569.569.569.569.569.56050104Support expenditure for operations of Policy Area Agriculture (1)8.128.127.957.958.128.128.128.128.128.12050106Consumer, Health, Agriculture and Food Executive Agency (2)1.451.451.421.421.451.451.451.451.451.4505022 214.702 203.042 181.102 169.442 673.002 661.342 714.502 702.842 673.002 661.34050201Cerealspmpmpmpmpmpmpmpmpmpm050202Ricepmpmpmpmpmpmpmpmpmpm050203Refunds on non-Annex 1 products0.100.100.100.100.100.10pmpm0.100.10050204Food programmespmpmpmpmpmpmpmpmpmpm050205Sugar pmpmpmpmpmpmpmpmpmpm050206Olive oil45.3045.3043.8043.8045.3045.3045.3045.3045.3045.30050207Textile plants6.206.206.206.206.206.206.206.206.206.20050208Fruit and vegetables633.50633.50616.10616.10611.80611.80633.50633.50611.80611.80050209Products of wine-growing sector1 084.001 084.001 073.801 073.801 076.001 076.001 084.001 084.001 076.001 076.00050210Promotion87.0075.3482.5070.8493.0081.3487.0075.3493.0081.34050211Other plant products/measures238.40238.40238.40238.40239.40239.40238.40238.40239.40239.40050212Milk and milk products89.1089.1089.1089.10537.10537.10589.10589.10537.10537.10050213Beef and veal0.100.100.100.100.100.10pmpm0.100.10050214Sheepmeat  and goatmeatpmpmpmpmpmpmpmpmpmpm050215Pigmeat, eggs and poultry, bee-keeping and other animal products31.0031.0031.0031.0064.0064.0031.0031.0064.0064.00050340 536.3040 536.3040 417.8040 417.8039 585.7139 585.7140 536.3040 536.3039 445.7139 445.71050301Decoupled direct payments (4)35 364.2035 364.2035 260.7635 260.7634 409.2034 409.2035 364.2035 364.2034 269.2034 269.20050302Other direct payments4 730.404 730.404 715.344 715.344 734.814 734.814 730.404 730.404 734.814 734.81050303Additional amounts of aid0.100.100.100.100.100.100.100.100.100.10050310Reserve for crisis in the agricultural sector441.60441.60441.60441.60441.60441.60441.60441.60441.60441.600504pmpmpmpmpmpmpmpmpmpm050401Rural development financed by the EAGGF-Guarantee section - Programming period 2000-2006 (5)pmpmpmpmpmpmpmpmpmpm050403Other measures; Plant and animal genetic resourcespmpmpmpmpmpmpmpmpmpm050773.6373.6336.4736.4758.6358.6373.6373.6358.6358.63050701Control of agricultural expenditure44.1344.1315.3415.3429.1329.1344.1344.1329.1329.13050702Settlement of disputes29.5029.5021.1321.1329.5029.5029.5029.5029.5029.50050833.4336.8123.9527.3233.4336.8133.4336.8133.4336.81050801Farm Accountancy Data Network (FADN) 15.1217.4910.8313.2015.1217.4915.1217.4915.1217.49050802Surveys on the structure of agricultural holdings0.251.500.181.430.251.500.251.500.251.50050803Restructuring of systems for agricultural surveys5.685.444.073.825.685.445.685.445.685.44050806Enhancing public awareness of the common agricultural policy8.008.005.735.738.008.008.008.008.008.00050809EAGF - Operational technical assistance4.384.383.143.144.384.384.384.384.384.38TOTAL  2016  EAGF APPROPRIATIONS42 867.6242 859.3342 668.6942 660.4042 360.3442 352.0543 367.4243 359.1342 220.3442 212.05(1)The budget item concerning EAGF is 05 01 04 01.*CA : Commitment Appropriations(2)The budget item concerning EAGF is 05 01 06 01.**PA: Payment Appropriations(3)Additional needs to be covered by assigned revenue: for the DB estimated at EUR 400 million, for the AL and for the Budget estimated at EUR 600 million. ***DB: Draft Budget(4)Additional needs to be covered by assigned revenue: for the DB estimated at EUR 1 302 million, for the AL estimated at EUR 2 240 million and for the Budget estimated at EUR 2 380 million.****EP: European Parliament(5)Rural Development financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006BUDGET                                                            DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  1EAGF  Budgetary procedure for 2016In EUR MillionTitleChapterArticleHeadingPOLICY STRATEGY AND COORDINATION OF POLICY AREA AGRICULTURE & RURAL DEVELOPMENTDB                                                                        ***DB                                                                              Council positionAmending Letter 2(AL)DB                                                                        EP****  positionADMINISTRATIVE EXPENDITURE OF POLICY AREA AGRICULTURE AND RURAL DEVELOPMENTINTERVENTIONS IN AGRICULTURAL MARKETS (3)DIRECT PAYMENTSRURAL DEVELOPMENT AUDIT OF AGRICULTURAL EXPENDITURE  
 
  
33 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTTO PAY2015.112015.122016.012016.022016.032016.042016.052016.062016.072016.082016.092016.102016Financial yearin EURJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember2016BE202 526 039.36152 556 125.625 913 201.175 871 441.54101 915 254.986 720 975.5918 398 720.9736 549 507.343 878 658.094 389 668.21-2 661 425.88 29 727 921.690.00565 786 088.68BEBG42 373 401.7527 218 648.67265 744 658.411 376 509.1445 632 602.16271 642 382.8915 709 449.7837 015 714.367 546 335.172 396 754.277 640 574.404 906 346.200.00729 203 377.20BGCZ268 480 373.62155 723 379.3647 881 505.3678 810 413.3939 736 285.8298 729 106.64125 835 814.9222 476 182.676 517 055.72-1 186 819.80 4 757 025.253 243 083.190.00851 003 406.14CZDK-22 544 327.50 795 427 573.4021 126 967.8910 142 718.0827 087 088.1210 309 703.892 973 181.98587 821.191 720 621.97503 725.11453 849.633 484 461.230.00851 273 384.99DKDE-299 762 093.49 4 467 377 726.5152 540 552.82267 617 219.9992 478 505.03113 762 229.7027 758 341.768 589 124.229 508 924.7610 277 304.8724 505 283.5738 951 961.930.004 813 605 081.67DEEE-2 174 841.93 112 248 014.653 566 142.303 334 973.44251 027.38154 479.84425 560.91189 827.97224 604.331 137 285.97266 637.5858 783.130.00119 682 495.57EEIE652 195 117.29360 093 673.45-32 489 344.22 26 855 839.0615 950 137.789 428 639.228 698 743.2134 737 153.824 236 359.742 120 408.7013 635 210.723 499 600.410.001 098 961 539.18IEEL541 105.361 006 254 599.18-162 548 409.11 -56 136 529.58 24 891 840.31907 882 325.6038 444 276.7422 245 440.6983 934 240.814 111 289.5524 727 712.6536 904 067.790.001 931 251 959.99ELES1 813 467 079.341 702 879 519.0918 299 732.74223 557 894.64343 399 292.44282 748 580.38279 562 290.02472 394 622.2738 639 514.70-60 221 372.14 104 146 572.03278 037 652.18-2 351 860.15 5 494 559 517.54ESFR243 192 788.30158 903 710.621 376 428.4424 791 829.41-302 303 644.87 24 810 577.99337 890 009.67431 380 278.7273 261 693.31-143 431 513.89 5 271 878 496.68945 829 641.260.007 067 580 295.64FRHR97 919 273.56524 800.52807 926.381 092 656.35867 349.0267 958 910.736 878 630.458 207 812.911 864 820.00375 064.54975 467.901 597 436.560.00189 070 148.92HRIT1 519 618 750.11125 947 642.40-36 444 325.45 287 473 835.08246 241 403.94104 549 202.54547 862 344.51815 067 286.9869 554 389.94204 085 014.77176 944 108.95245 216 075.580.004 306 115 729.35ITCY-1 361 409.30 770 428.7413 127 711.5521 931 922.1112 144 822.18901 672.36563 401.491 850 017.77511 704.551 781 826.052 478 068.731 613 230.670.0056 313 396.90CYLV36 020 314.3370 208 996.3431 924 735.2722 857 408.389 655 891.817 159 078.345 360 301.152 763 592.69717 793.251 469 908.83127 083.64795 409.270.00189 060 513.30LVLT211 388 100.9984 347 657.81323 835.3760 121 752.4635 736 423.7018 353 075.293 524 930.361 783 647.471 616 021.06450 354.0515 587 548.34745 647.510.00433 978 994.41LTLU-5 279 029.15 -156.05 665 155.1366 744.511 862.5182 616.5722 930 336.649 779 659.16146 996.83-54 804.95 129 632.07455 590.000.0028 924 603.27LUHU408 249 657.02127 566 075.18127 620 569.63165 808 911.18113 933 533.8996 319 149.7350 168 340.27171 901 377.9117 422 679.4913 421 503.407 537 939.4617 243 355.26-159 718.27 1 317 033 374.15HUMT-334.25 37 591.860.0060 821.570.00189 352.139 038.245 047 230.43-192 608.52 82 144.5514 430.7269 540.320.005 317 207.05MTNL-1 337 697.23 202 575 087.21-6 038 264.75 38 906 098.6134 209 535.5952 178 394.16196 135 463.1962 560 518.278 751 847.272 594 439.5810 965 434.3616 303 300.130.00617 804 156.39NLAT-43 063 950.24 1 878 269.51909 592.882 271 856.871 030 514.65674 848 679.751 007 759.778 986 510.104 534 114.8815 988 182.672 251 374.375 644 899.930.00676 287 805.14ATPL487 288 368.6768 693 243.14472 705 284.07374 515 993.79672 793 049.23341 892 471.86444 365 549.02385 737 002.7125 978 850.6243 927 725.63116 828 446.431 206 797.330.003 435 932 782.50PLPT114 917 309.82314 189 212.448 886 480.5817 618 597.25158 567 985.3415 607 068.957 010 899.8416 476 325.689 706 792.47-54 004 055.29 26 814 887.3632 231 609.43-553 351.90 667 469 761.97PTRO263 905 582.465 430 854.48-10 695 070.92 -78 414.52 -29 183 571.15 266 890 600.71373 413 066.17299 760 377.0884 664 731.24168 253 413.2531 434 689.1356 133 175.630.001 509 929 433.56ROSI91 662.96-1 363.66 78 228.8242 805 393.8888 170 398.094 342 712.44540 526.4380 096.78942 592.31904 801.892 080 344.41655 763.100.00140 691 157.45SISK220 123.99328 286 456.13-2 574 945.16 36 540 971.1025 135 350.552 479 765.5024 504 615.299 782 280.671 482 371.571 910 349.571 214 426.381 792 757.860.00430 774 523.45SKFI967 895.12414 458 304.43818 347.4712 575 201.431 256 280.43982 876.20136 373.6398 203 671.501 863 235.74180 056.966 035 107.23236 488.91-2 847.97 537 710 991.08FISE1 278 905.07573 085 575.3440 221 433.4115 019 777.317 158 188.757 704 106.86-5 228 284.98 18 753 818.23855 217.44884 428.981 512 255.0315 861 705.440.00677 107 126.88SEUK33 231 889.40999 145 265.10622 427 240.94449 772 023.70149 721 836.20207 107 524.9132 104 385.86280 266 772.0034 508 881.2637 428 277.1257 553 618.5848 363 982.210.002 951 631 697.28UKTOTAL6 022 350 055.4312 255 826 911.471 486 175 371.022 135 583 860.171 916 479 243.883 595 736 260.772 566 984 067.293 263 173 671.59494 398 440.00259 775 362.455 909 834 799.721 790 810 284.15-3 067 778.29 41 694 060 549.65(*) The amount paid out (EUR 41 509 300 882.48) was less due to suspensions for France (EUR 175 403 355.08) and Poland (EUR 9 356 312.09).EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 2Monthly reimbursements to Member States decided for the 2016 financial year (*)Compl. Payment 
 
  
34 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTin EUR05 02 10 02 18 527 217.0018 480 225.006 815 438.004 133 934.3705 04 03 02pm0.00pm0.0005 08 01 00 15 119 325.0015 076 490.0013 802 428.2311 607 354.9805 08 02 00 250 000.000.003 924 687.773 423 744.1005 08 03 00 4 431 842.004 277 279.945 252 303.003 330 588.21TOTAL38 328 384.0037 833 994.9429 794 857.0022 495 621.66-----EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  3Payments carried out under direct management by the European Commission during financial year 2016 (differentiated appropriations)Direct management payments on the appropriations of the 2016 BudgetTotal available commitment appropriations 2016Total available payment appropriations Budget itemCommitmentsAmounts charged (payments)Direct management payments on not-automatically carried over appropriations from financial year 2015 to financial year 2016Budget itemCarryoversCommitmentsPayment appropriations Amounts charged (payments) 
 
35 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTPayments carried out under direct management by the European Commission during financial year 2016 (non-differentiated appropriations)in EUR05 01 04 01 8 006 124.005 362 011.832 644 112.171 393 238.783 968 773.0505 01 06 01 1 558 376.001 558 376.000.001 558 376.000.0005 07 01 02 9 130 000.009 128 777.961 222.048 055 523.181 073 254.7805 08 06 00 8 000 000.007 931 738.9268 261.081 453 820.296 477 918.6305 08 09 00 4 382 000.002 092 488.112 289 511.89713 900.601 378 587.51TOTAL31 076 500.0026 073 392.825 003 107.1813 174 858.8512 898 533.97------CommitmentsTotal commitmentscarryoversremaining carryovers 05 01 04 01 5 873 015.85358 468.115 514 547.745 475 895.4238 652.3205 01 06 01 0.00----05 07 01 02788 770.2637 734.46751 035.80740 641.0010 394.8005 08 06 00 5 909 560.36831 678.195 077 882.175 077 882.170.0005 08 09 001 249 928.04162 101.731 087 826.311 087 826.310.00TOTAL13 821 274.511 389 982.4912 431 292.0212 382 244.9049 047.12EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  4Direct management payments on the appropriations of the 2016 BudgetTotal available appropriations 2016Budget itemCommitmentsCancelled commitment appropriations  Amounts charged (payments)Automatic carryoversDirect management payments on not-automatically carried over appropriations from financial year 2015 to financial year 2016Budget itemCarryoversCommitmentsAvailable appropriations Amounts charged (payments)Still to be chargedDirect management payments on automatically carried over appropriations from financial year 2015 to financial year 2016Budget itemDecommitmentsAmounts charged (payments)Appropriations lapsing 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2016AMENDING BUDGET 4/2016(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2016DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2017DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)AGRICULTURE  AND  RURAL DEVELOPMENT42 220 335 824-1 250 0003 833 344 282-1 006 52446 051 423 58244 285 109 7091 766 313 8731 737 094 11829 219 755100%0501ADMINISTRATIVE EXPENDITURE OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA9 564 5000009 564 5006 920 3882 644 11202 644 11272%2050104Support expenditure 8 116 12400-110 0008 006 1245 362 0122 644 11202 644 11267%205010401European Agricultural Guarantee Fund (EAGF) - Non-operational technical assistance8 116 12400-110 0008 006 1245 362 0122 644 11202 644 11267%2050106Executive agencies1 448 37600110 0001 558 3761 558 376000100%205010601Consumer, Health, Agriculture and Food Executive Agency — Contribution from the Agricultural promotion programme1 448 37600110 0001 558 3761 558 376000100%0502IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR THROUGH INTERVENTIONS IN AGRICULTURAL MARKETS2 673 000 0000600 000 00003 273 000 0003 154 276 030118 723 970118 668 93655 034100%2050201Cerealsp.m.00000000-205020101Export refunds for cereals p.m.00000000-205020102Intervention storage of cerealsp.m.00000000-205020199Other measures (cereals)p.m.00000000-2050202Ricep.m.00000000-205020201Export refunds for ricep.m.00000000-205020202Intervention storage of ricep.m.00000000-205020299Other measures (rice)p.m.00000000-2050203Refunds on non-Annex I products100 00000-100 00000000-2050204Food programmesp.m.0000-9689680968-205020499Other measures (food programmes) p.m.0000-9689680968-2050205Sugar p.m.00000000-205020501Export refunds for sugar and isoglucosep.m.00000000-205020503Production refunds for sugar used in the chemical industryp.m.00000000-205020508Private storage of sugarp.m.00000000-205020599Other measures (sugar) p.m.00000000-2050206Olive oil45 300 00000689 20045 989 20045 989 11486086100%205020603Private storage of olive oilp.m.00-100 000-100 000-100 000000100%205020605Quality improvement measures45 000 000001 026 30046 026 30046 026 26436036100%205020699Other measures (olive oil)300 00000-237 10062 90062 85050050100%2050207Textile plants6 200 00000-66 0006 134 0006 134 000000100%205020702Private storage of flax fibrep.m.00000000-205020703Cotton — National restructuring programmes6 100 0000034 0006 134 0006 134 000000100%205020799Other measures (textile plants)100 00000-100 00000000-(a)05EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2016  FINANCIAL YEARMFFH TCAIHEADING 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2016AMENDING BUDGET 4/2016(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2016DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2017DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)2050208Fruits and vegetables611 800 0000600 000 00079 594 2001 291 394 2001 172 724 419118 669 781118 668 936845100%205020803Operational funds for producer organisations 298 000 0000481 331 06483 152 200862 483 264862 483 264000100%205020811Aid to producer groups for preliminary recognition86 000 00000-14 626 26771 373 73371 373 0856490649100%205020812School fruit scheme150 000 00000-40 084 000109 916 000109 915 8561440144100%205020899Other measures (fruit and vegetables)77 800 0000118 668 93651 152 267247 621 203128 952 215118 668 988118 668 93652100%2050209Products of the wine-growing sector1 076 000 00000-48 868 0001 027 132 0001 027 130 9381 06201 062100%205020908National support programmes for the wine sector1 075 000 00000-47 433 0001 027 567 0001 027 566 91981081100%205020999Other measures (wine-growing sector)1 000 00000-1 435 000-435 000-435 9819810981100%2050210Promotion93 000 00000-11 884 00081 116 00081 068 10947 891047 891100%205021001Promotion measures - Payments by Member States77 000 00000-14 411 21762 588 78362 587 8848990899100%205021002Promotion measures - Direct payments by the Union16 000 000002 527 21718 527 21718 480 22546 992046 992100%205021099Other measures (promotion)p.m.00000000-2050211Other plant products/measures239 400 000002 608 400242 008 400242 007 7646360636100%205021103Hops - Aid to producer organisations2 300 00000-23 0002 277 0002 277 000000100%205021104POSEI (excluding direct payments)237 000 000002 632 400239 632 400239 632 32377077100%205021199Other measures (other plant products/measures)100 00000-1 00099 00098 441559055999%2050212Milk and Milk products537 100 00000-130 520 331406 579 669406 577 6592 01102 011100%205021201Refunds for milk and milk products p.m.001101011%205021202Storage measures for skimmed-milk powder17 000 00000-7 873 2019 126 7999 125 9538460846100%205021204Storage measures for butter and cream15 000 00000-5 932 0009 068 0009 067 4475530553100%205021206Private storage of certain cheesesp.m.00000000-205021208School milk75 000 00000-10 563 00064 437 00064 436 4275730573100%205021299Other measures (milk and milk products)430 100 00000-106 152 131323 947 869323 947 83238038100%2050213Beef and Veal100 0000030 107 13230 207 13230 206 3967360736100%205021301Refunds for beef and veal100 00000460 200560 200560 0141860186100%205021302Storage measures for beef and vealp.m.00000000-205021304Refunds for live animalsp.m.004 8004 8004 7663403499%205021399Other measures (beef and veal)p.m.0029 642 13229 642 13229 641 6175150515100%2050214Sheepmeat and goatmeatp.m.001 836 7871 836 7871 836 787000100%205021401Private storage of sheepmeat and goatmeatp.m.00000000-205021499Other measures (sheepmeat and goatmeat)p.m.001 836 7871 836 7871 836 787000100%2050215Pigmeat, eggs and poultry, bee-keeping and other animal products64 000 0000076 602 612140 602 612140 601 8128000800100%205021501Refunds for pigmeatp.m.00000000-205021502Private storage of pigmeat32 000 00000-1 183 00030 817 00030 816 7292710271100%205021504Refunds for eggsp.m.00000000-205021505Refunds for poultrymeatp.m.0030 50030 50030 45545045100%205021506Specific aid for bee-keeping32 000 000002 534 40034 534 40034 533 9994010401100%205021599Other measures (pigmeat, poultry, eggs , bee-keeping, other animal products)p.m.0075 220 71275 220 71275 220 63082082100%(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2016  FINANCIAL YEARMFFH TCAIHEADING 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2016AMENDING BUDGET 4/2016(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2016DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2017DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0503DIRECT PAYMENTS AIMED AT CONTRIBUTING TO FARM INCOMES, LIMITING FARM INCOME VARIABILITY AND MEETING ENVIRONMENT AND CLIMATE OBJECTIVES39 445 708 15703 233 344 282-52 829 00042 626 223 43940 984 131 4471 642 091 9921 618 425 18223 666 810100%2050301Decoupled direct payments34 269 200 00002 823 540 711-702 605 10036 390 135 61135 204 091 2831 186 044 3281 185 344 193700 135100%205030101SPS (single payment scheme)61 000 00000-17 584 10043 415 90043 415 84060060100%205030102SAPS (single area payment scheme)4 237 000 00000-204 615 8004 032 384 2004 032 384 13862062100%205030103Separate sugar payment1 000 00000-824 600175 400165 09210 308010 30894%205030104Separate fruit and vegetables payment100 00000-5 40094 60094 54258058100%205030105Specific support (Article 68 of Regulation (EC) No 73/2009) — Decoupled direct payments1 000 00000-3 161 000-2 161 000-2 271 052110 0520110 052105%205030106Separate soft fruit payment100 00000-99 900100475305347%205030107Redistributive payment1 251 000 00000-13 927 1001 237 072 9001 237 072 84159059100%205030110Basic payment scheme (BPS)15 927 000 00001 638 196 518292 378 60017 857 575 11817 857 575 118000100%205030111Payment for agricultural practices beneficial for the climate and the environment12 239 000 00000-522 601 00011 716 399 00011 716 398 91981081100%205030112Payment for farmers in areas with natural constraints3 000 00000-205 5002 794 5002 794 44753053100%205030113Payment for young farmers549 000 00000-231 959 300317 040 700317 040 64654054100%205030199Other (decoupled direct payments)p.m.01 185 344 19301 185 344 193-579 2951 185 923 4881 185 344 193579 295100%2050302Other direct payments4 734 808 15700649 870 5005 384 678 6575 384 677 8637940794100%205030206Suckler-cow premium1 500 00000-894 700605 300605 296404100%205030207Additional suckler-cow premium100 00000-84 40015 60015 53862062100%205030213Sheep and goat premium500 00000-173 900326 100326 097303100%205030214Sheep and goat supplementary premium100 00000-48 40051 60051 52773073100%205030228Aid for silkworms500 00000-500 00000000-205030240Crop-specific payment for cotton247 000 00000-3 139 000243 861 000243 860 90496096100%205030244Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments3 000 000002 439 8005 439 8005 439 73664064100%205030250POSEI - European Union support programmes416 000 00000-5 270 800410 729 200410 729 11090090100%205030252POSEI - Aegean Islands17 000 00000-940 90016 059 10016 059 01288088100%205030260Voluntary coupled support scheme4 046 000 00000-245 442 9003 800 557 1003 800 556 9151850185100%205030261Small farmers schemep.m.00907 708 100907 708 100907 708 03862062100%205030299Other (direct payments)3 108 15700-3 782 400-674 243-674 30865065100%2050303Additional amounts of aid100 00000-94 4005 6005 5396106199%2050309Reimbursement of direct payments to farmers from appropriations carried- over in relation to financial discipline (c)p.m.0409 803 571441 600 000851 403 571395 356 763456 046 808433 080 98922 965 81997%2050310Reserve for crisis in the agricultural sector441 600 00000-441 600 00000000-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2016  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2016AMENDING BUDGET 4/2016(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2016DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2017DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2017(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0504RURAL DEVELOPMENT000-1 006 524-1 006 524-1 048 60142 078042 078-2050401Completion of rural development financed by the EAGGF-Guarantee Section — Programming period 2000 - 2006p.m.00-1 006 524-1 006 524-1 048 60142 078042 078-205040114Completion of rural development financed by the EAGGF Guarantee Section -  Programming period 2000-2006p.m.00-1 006 524-1 006 524-1 048 60142 078042 078-2050403Completion of other measuresp.m.00000000-205040302Plant and animal genetic resources - Completion of earlier measuresp.m.00000000-0507AUDIT OF AGRICULTURAL EXPENDITURE FINANCED BY THE EAGF58 630 0000052 829 000111 459 000111 452 4496 55106 551100%2050701Control of agricultural expenditure29 130 0000029 957 00059 087 00059 083 7593 24103 241100%205070102Monitoring and preventive measures - Direct payments by the Union9 130 0000009 130 0009 128 7781 22201 222100%205070106Expenditure for financial corrections in favour of Member States following decisions on accounting clearance of previous years' accounts with regard to shared management declared under the EAGGF-Guarantee Section (previous measures) and under the EAGF20 000 0000011 460 00031 460 00031 459 3376630663100%205070107Expenditure for financial corrections in favour of Member States following decisions on conformity clearance of previous years' accounts with regard to shared management declared under the EAGGF-Guarantee Section (previous measures) and under the EAGFp.m.0018 497 00018 497 00018 495 6441 35601 356100%2050702Settlement of disputes29 500 0000022 872 00052 372 00052 368 6903 31003 310100%0508POLICY STRATEGY AND COORDINATION OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA33 433 167-1 250 0000032 183 16729 377 9972 805 17002 805 17091%2050801Farm Accountancy Data Network (FADN) 15 119 32500015 119 32515 076 49042 835042 835100%2050802Surveys on the structure of agricultural holdings250 000000250 0000250 0000250 0000%2050803Restructuring of systems for agricultural surveys5 681 842-1 250 000004 431 8424 277 280154 5620154 56297%2050806Enhancing public awareness of the common agricultural policy8 000 000008 000 0007 931 73968 261068 26199%2050809EAGF - Operational technical assistance4 382 000004 382 0002 092 4882 289 51202 289 51248% TOTAL  2016  EAGF  42 220 335 824-1 250 0003 833 344 282-1 006 52446 051 423 58244 285 109 7091 766 313 8731 737 094 11829 219 755100%(a)MFFH  = Multiannual Financial Framework Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item(b)For EAGF, the Amending Budget No 4/2016 concerns only article 05 08 03: commitment appropriations were reduced by EUR 1.25 million.(c)Part of the difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2016 which cannot be used by the EAGF after 2016: EUR 14 446 808.36 (EUR 409 803 571.00 - EUR 395 356 762.64).(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2016  FINANCIAL YEARMFFH TCAIHEADING 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC4Clearance of EAGF accounts – Assigned revenue1 593 690 104.1405 02 08 03281 548 193.5705 02 08 03C4Operational funds for producer organisations281 548 193.5705 02 08 99118 668 936.2905 03 01 108 128 781.6705 03 01 10C4Basic payment scheme (BPS)8 128 781.6705 03 01 991 185 344 192.611 593 690 104.14289 676 975.241 304 013 128.906 7 0 2 IC4EAGF Irregularities – Assigned revenue118 371 446.5905 03 01 10118 371 446.59C4Basic payment scheme (BPS)118 371 446.596 7 0 3 IC4Superlevy from milk producers – Assigned revenue815 080 221.2205 03 01 10815 080 221.22C4Basic payment scheme (BPS)815 080 221.22933 451 667.81933 451 667.810.006 7 0   IC4Revenue concerning EAGF2 527 141 771.956 7    IC4REVENUE CONCERNING EAGFTOTAL Chapter 672 527 141 771.952 527 141 771.951 223 128 643.051 304 013 128.90TOTAL2 527 141 771.95TOTAL1 223 128 643.051 304 013 128.90Assigned Revenue 2016Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 6  Assigned revenue for policy area 05 (under shared management)  Appropriations  C4Commitment AppropriationsITEMFundsDescriptionAmountLink - Budgetary AttributionFundsDescriptionAmountCarriedforward to 2017Budgetary ItemAmountDetailTotalBudgetary Expenditure Item05 03 01 1005 03 01 10 
 
  
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC5Clearance of EAGF accounts – Assigned revenue896 398 938.6405 02 08 03199 782 870.1405 02 08 03C5Operational funds for producers organisations199 782 870.1405 03 01 10696 616 068.5005 03 01 01C5Basic payment scheme (BPS)696 616 068.50896 398 938.64896 398 938.646 7 0 2 IC5EAGF Irregularities – Assigned revenue0.006 7 0 3 IC5Superlevy from milk producers – Assigned revenue0.000.000.006 7 0   IC5Revenue concerning EAGF896 398 938.646 7    IC5REVENUE CONCERNING EAGFTOTAL Chapter 67   896 398 938.64896 398 938.64896 398 938.64TOTAL896 398 938.64TOTAL896 398 938.64Assigned Revenue 2016Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 7  Assigned revenue for policy area 05 (under shared management)  Appropriations  C5 Commitment AppropriationsITEMFundsDescriptionAmountLink - Budgetary AttributionFundsDescriptionAmountBudgetary ItemAmountDetailTotalBudgetary Expenditure Item 
 
  
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment Appropriationsin EUR million     D E P R E C I A T I O N Sa = b + cbc = d+e+f+gdefg = h + i hiCEREALSBREAD MAKING QUALITY WHEATBARLEYRYEMAIZESORGHUMRICESUGARWHITE SUGARRAW SUGAROLIVE OIL-0.10-0.10FIBRE FLAX AND HEMPMILK PRODUCTS21.6514.577.086.820.260.00SKIMMED MILK9.132.057.086.820.260.00BUTTER AND CREAM9.079.07CHEESE3.453.45BEEF MEATPIGMEAT30.8230.82        T O T A L52.3645.287.086.820.260.000.000.000.00Difference between purchase and sales priceTotal depreciationPurchase depreciationComplementary depreciation end of the exerciceEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  8Budget 2016 - EXPENDITURE  for  INTERVENTION  in  STORAGEPRODUCTSTOTAL  STORAGETOTAL PRIVATE  STORAGETOTAL PUBLIC STORAGE P  U  B  L  I  C     S  T  O R  A  G  E  (Details)Technical costsFinancial costs 
 
  
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2016 FINANCIAL REPORTIn EUROS05 01 04 01Support expenditure for the European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance---------------05 01 04Support expenditure for operations and programmes in the Agriculture and rural development policy area---------------05 01 06 01Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme---------------05 01 06Executive agencies---------------05 01Administrative expenditure of the Agriculture and rural development policy area---------------05 02 03 00Refunds on non-Annex 1 products---------------05 02 03Refunds on non-Annex 1 products---------------05 02 04 99Other measures (food programmes)------------968---05 02 04Food programmes------------968---05 02 06 03Private storage of olive oil---------100 000------05 02 06 05Quality improvement measures-------10 242 709-413 235-35 370 320---05 02 06 99Other measures (olive oil)-------9 568---53 282---05 02 06Olive oil-------10 252 277-100 000413 235-35 423 602---05 02 07 03Cotton — National restructuring programmes--------6 134 000------05 02 07Textile plants--------6 134 000------05 02 08 03Operational funds for producer organisations56 861 32503 039 0004 379 08240 627 683-4 163 33128 913 896252 667 017100 807 023-241 698 0992 071 241728 767-05 02 08 11Aid to producer groups for preliminary recognition-2 592 37486 244------2 551---559 350447 25005 02 08 12School fruit scheme2 815 0243 314 5434 800 2472 003 93923 982 725675 6061 129 49807 820 9292 127 8451 294 05720 480 135201 309774 6141 207 22005 02 08 99Other measures (fruit and vegetables)-248 88620 197--22 484-1 081 0911 113 33716 7733 312 861298 208452 5111 61275 00305 02 08Fruit and vegetables59 676 3496 155 8027 945 6896 383 02164 610 408698 0905 292 82929 994 987261 601 284102 954 1934 606 918262 476 4422 725 0622 064 3421 729 47205 02 09 08National support programmes for the wine sector-21 582 9305 145 324-36 619 320--17 125 417210 332 000280 544 9853 203 497321 424 3354 646 000--05 02 09 99Other measures (wine-growing sector)--------23 251---459 232---05 02 09Products of the wine-growing sector-21 582 9305 145 324-36 619 320--17 125 417210 355 251280 544 9853 203 497320 965 1034 646 000--05 02 10 01Promotion measures — Payments by Member States1 351 5002 509 4011 804 0181 185 9121 563 302257 767885 39311 964 9763 612 83310 431 620-7 563 41683 717146 0132 037 48005 02 10 02Promotion measures — Direct payments by the Union---------------05 02 10Promotion1 351 5002 509 4011 804 0181 185 9121 563 302257 767885 39311 964 9763 612 83310 431 620-7 563 41683 717146 0132 037 48005 02 11 03Hops — Aid to producer organisations----2 277 000----------05 02 11 04POSEI (excluding direct payments)-------5 668 18685 848 585125 422 712-----05 02 11 99Other measures (other plant products/measures)---98 441----0------05 02 11Other plant products/measures---98 4412 277 000--5 668 18685 848 585125 422 712-----05 02 12 01Refunds for milk and milk products----0-0--------05 02 12 02Storage measures for skimmed-milk powder1 658 949-104 301-1 510 69713 270910 151-298 8381 288 660---124 806940 41705 02 12 04Storage measures for butter and cream646 453---1 058 178-1 230 780-84 9051 087 100----102 14905 02 12 08School milk443 182391 958416 555612 6994 460 603710 993405 58950 672300 6258 780 05142 3042 856 276189 726859 573445 76805 02 12 99Other measures (milk and milk products)2 676 9686 019 6058 143 50811 100 52052 241 6005 670 88412 872 23262 08924 828 54334 291 3391 803 09726 347 320-7 141 25624 525 38305 02 12Milk and milk products5 425 5536 411 5628 664 36411 713 21859 271 0786 395 14715 418 752112 76225 512 91245 447 1491 845 40129 203 597189 7268 125 63526 013 71705 02 13 01Refunds for beef and veal---------------05 02 13 04Refunds for live animals---------------05 02 13 99Other measures (beef and veal)5 836 979---48 000--2 193 039-20 899 864-----05 02 13Beef and veal5 836 979---48 000--2 193 039-20 899 864-----Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Commitment AppropriationsBEBGCZEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9FRHRITCYLVLTDKDEEEIEELESBudgetlineHeading 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2016 FINANCIAL REPORTIn EUROS05 02 14 99Other measures (sheepmeat and goatmeat)---------1 836 787-----05 02 14Sheepmeat and goatmeat---------1 836 787-----05 02 15 01Refunds for pigmeat---------------05 02 15 02Private storage of pigmeat391 762--3 532 7077 577 129221 123471 416-6 889 774920 901-2 909 935160 655--05 02 15 05Refunds for poultrymeat----30 455----------05 02 15 06Specific aid for bee-keeping232 178920 1021 164 452163 6341 458 76781 10433 8362 728 4405 031 6383 279 608650 9102 733 55596 430178 606296 21405 02 15 99Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)4 474 262-3 011 328-13 029 3151 889 981950 500--6 036 107-317 218352 9011 296 673400 00005 02 15Pigmeat, eggs and poultry, bee-keeping and other animal products5 098 202920 1024 175 7803 696 34122 095 6662 192 2081 455 7522 728 44011 921 41210 236 616650 9105 960 707609 9861 475 278696 21405 02Improving the competitiveness of the agricultural sector through interventions in agricultural markets77 388 58237 579 79827 735 17523 076 933186 484 7749 543 21123 052 72680 040 084604 886 277598 187 16110 306 727661 591 8988 254 49011 811 26830 476 88405 03 01 01SPS (single payment scheme)41 778--864 1231 151 001-3 548 5417 348 44511 724 0031 712 48244 38911 471 723---05 03 01 02SAPS (single area payment scheme)-295 220 738450 947 908--73 087 817------30 347 39187 947 433155 964 72705 03 01 03Separate sugar payment--55 932------------05 03 01 04Separate fruit and vegetables payment---------------05 03 01 05Specific support (Article 68 of Regulation (EU) No 73/2009) — Decoupled direct payments3 595--97 206----65 324311 462--4 090 233---05 03 01 06Separate soft fruit payment---------------05 03 01 07Redistributive payment47 749 30653 376 355--334 316 061----349 970 42317 390 475---61 339 93705 03 01 10Basic payment scheme (BPS)225 193 546--554 130 5282 983 318 959-813 632 4771 063 630 0362 619 944 3283 391 786 43475 519 8462 223 798 199---05 03 01 11Payment for agricultural practices beneficial for the climate and the environment151 927 287233 559 755246 992 802256 583 6261 437 503 20332 949 473357 146 273510 095 3541 355 970 2362 061 133 22652 958 6811 039 275 81914 941 72552 085 389122 585 79305 03 01 12Payment for farmers in areas with natural constraints---2 794 447-----------05 03 01 13Payment for young farmers7 268 258473 1592 193 8163 545 94736 053 879273 31118 390 27213 455 17312 428 92943 888 4192 700 16828 497 822269 1842 356 8636 532 97705 03 01 99Other (decoupled direct payments)---------219 079------05 03 01Decoupled direct payments432 183 769582 630 008700 190 458818 015 8784 792 343 104106 310 6011 192 717 5631 594 529 0083 999 913 7405 848 802 446148 613 5593 298 953 33045 558 301142 389 686346 423 43405 03 02 06Suckler-cow premium-46 939-------189 259318 3293 75854 705---05 03 02 07Additional suckler-cow premium-12 259-------23 352--2 958---05 03 02 13Sheep and goat premium----819-696-83 028-1 01727 917---05 03 02 14Sheep and goat supplementary premium----273---24 102-187-730---05 03 02 40Crop-specific payment for cotton-1 972 901-----182 750 46459 137 539------05 03 02 44Specific support (Article 68 of Regulation (EU) No 73/2009) — Coupled direct payments-874118 37681 87416 384-91-707 97450 229682 718239 96111 0112 696 6444 25987572 70805 03 02 50POSEI — European Union support programmes--------180 701 115149 563 452-----05 03 02 52POSEI — Aegean islands-------16 059 012-------05 03 02 60Voluntary coupled support scheme84 278 945115 210 461123 046 57223 678 452-4 059 0492 897 88184 073 456569 994 1731 010 373 56026 914 870362 250 6683 899 88726 626 89860 143 52505 03 02 61Small farmers scheme-5 374 742--24 285 5871 300 047-177 912 774182 801 815-4 196 789142 693 621-7 544 666-05 03 02 99Other (direct payments)----42112-2 2853 940138 273-559--685 795---05 03 02Other direct payments84 218 873122 676 480123 128 44623 694 41524 286 5995 359 0963 608 835460 849 875993 775 3731 160 494 74531 127 632507 039 9893 904 14634 172 43960 216 23305 03 03 00Additional amounts of aid---1 739179--459-250375-842---05 03 03Additional amounts of aid---1 739179--459-250375-842---05 03 09 00Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6 226 720-10 689 63610 548 84258 466 7391 165 96412 410 52116 700 56151 674 57383 899 571-27 817 545326 3811 302 3163 254 86705 03 09Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6 226 720-10 689 63610 548 84258 466 7391 165 96412 410 52116 700 56151 674 57383 899 571-27 817 545326 3811 302 3163 254 86705 03Direct payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives522 629 362705 306 488834 008 540852 260 8734 875 096 621112 835 6611 208 736 4602 072 079 4435 045 363 9367 093 197 137179 741 1913 833 811 70749 788 828177 864 441409 894 533Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Commitment AppropriationsBEBGCZEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9FRHRITCYLVLTDKDEEEIEELESBudgetlineHeading 
 
  
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2016 FINANCIAL REPORTIn EUROS05 04 01 14Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-----43 195----14 101-381--971 470---05 04 01Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-----43 195----14 101-381--971 470---05 04Rural development-----43 195----14 101-381--971 470---05 07 01 02Monitoring and preventive measures — Direct payments by the Union---------------05 07 01 06Expenditure for financial corrections in favour of Member States following decisions on accounting clearance of previous years’ accounts with regard to shared management declared under the EAGGF-Guarantee Section (previous measures) and under the EAGF10 118 442-15 5281 232 98815 198 88530 393724 684-341 282-254-889-41 96905 07 01 07Expenditure for financial corrections in favour of Member States following decisions on conformity clearance of previous years’ accounts with regard to shared management declared under the EAGGF-Guarantee Section (previous measures) and under the EAGF----6 192 951--5 240 134-------05 07 01Control of agricultural expenditure10 118 442-15 5281 232 98821 391 83630 393724 6845 240 134341 282-254-889-41 96905 07 02 00Settlement of disputes----52 364 082---3 508------05 07 02Settlement of disputes----52 364 082---3 508------05 07Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)10 118 442-15 5281 232 98873 755 91830 393724 6845 240 134344 790-254-889-41 96905 08 01Farm Accountancy Data Network (FADN)---------------05 08 03Restructuring of systems for agricultural surveys---------------05 08 06Enhancing public awareness of the common agricultural policy---------------05 08 09European Agricultural Guarantee Fund (EAGF) — Operational technical assistance---------------05 08Policy strategy and coordination of the Agriculture and rural development policy area---------------610 136 386742 886 286861 759 242876 570 7955 135 294 118122 409 2641 232 513 8702 157 359 6625 650 580 9027 691 383 917190 048 1724 494 432 13558 044 207189 675 709440 413 387(**) In 2016, the amount paid out was EUR 184 759 667 less due to suspended amounts for France (EUR 175 403 355) and Poland (EUR 9 356 312).Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Commitment AppropriationsBEBGCZEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9(*) The table only shows budget items/articles for which   expenditure occurred in 2016.FRHRITCYLVTOTAL  2016  EAGF  EXPENDITURE  BY  MEMBER  STATELTDKDEEEIEELESBudgetlineHeading 
 
  
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2016 FINANCIAL REPORTIn EUROS05 01 04 01Support expenditure for the European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance-------------5 362 0125 362 01205 01 04Support expenditure for operations and programmes in the Agriculture and rural development policy area-------------5 362 0125 362 01205 01 06 01Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme-------------1 558 3761 558 37605 01 06Executive agencies-------------1 558 3761 558 37605 01Administrative expenditure of the Agriculture and rural development policy area-------------6 920 3886 920 38805 02 03 00Refunds on non-Annex 1 products------0-------005 02 03Refunds on non-Annex 1 products------0-------005 02 04 99Other measures (food programmes)---------------96805 02 04Food programmes---------------96805 02 06 03Private storage of olive oil---------------100 00005 02 06 05Quality improvement measures--------------46 026 26405 02 06 99Other measures (olive oil)--------------62 85005 02 06Olive oil--------------45 989 11405 02 07 03Cotton — National restructuring programmes--------------6 134 00005 02 07Textile plants--------------6 134 00005 02 08 03Operational funds for producer organisations-4 158 099-39 682 2787 818 68210 323 19213 748 3261 215 965-1 196 0172 631 2764 717 99741 034 965-862 483 26405 02 08 11Aid to producer groups for preliminary recognition-3 225 845---63 296 480-1 162 990------71 373 08505 02 08 12School fruit scheme395 1614 748 138344 5504 753 6322 567 99417 312 218408 5203 079 319795 8072 882 825----109 915 85605 02 08 99Other measures (fruit and vegetables)---270 937-120 996 50320 005161 329860 479-----128 952 21505 02 08Fruit and vegetables395 16112 132 083344 55044 706 84710 386 677211 928 39314 176 8515 619 6031 656 2864 078 8422 631 2764 717 99741 034 965-1 172 724 41905 02 09 08National support programmes for the wine sector-29 103 000--13 366 575-65 136 11611 660 0855 038 8792 638 455----1 027 566 91905 02 09 99Other measures (wine-growing sector)---------------435 98105 02 09Products of the wine-growing sector-29 103 000--13 366 575-65 136 11611 660 0855 038 8792 638 455----1 027 130 93805 02 10 01Promotion measures — Payments by Member States---3 371 1662 255 6036 841 393890 164490 582306 645-177 087-2 857 897-62 587 88405 02 10 02Promotion measures — Direct payments by the Union-------------18 480 22518 480 22505 02 10Promotion---3 371 1662 255 6036 841 393890 164490 582306 645-177 087-2 857 89718 480 22581 068 10905 02 11 03Hops — Aid to producer organisations--------------2 277 00005 02 11 04POSEI (excluding direct payments)------22 692 840-------239 632 32305 02 11 99Other measures (other plant products/measures)--------------98 44105 02 11Other plant products/measures------22 692 840-------242 007 76405 02 12 01Refunds for milk and milk products--------------005 02 12 02Storage measures for skimmed-milk powder---1 296 738-695 370---3 05387 193-193 510-9 125 95305 02 12 04Storage measures for butter and cream---4 374 65513 57467 562------402 091-9 067 44705 02 12 08School milk28 1332 047 89721 754391 215562 7459 508 7881 873 53911 220 4683 629683 7393 968 6928 776 4654 382 787-64 436 42705 02 12 99Other measures (milk and milk products)-9 463 585-11 565 3444 003 03014 453 7324 764 1798 769 3331 094 7462 164 2454 997 5658 313 86236 633 865-323 947 83205 02 12Milk and milk products28 13311 511 48121 75417 627 9534 579 35024 725 4526 637 71819 989 8021 098 3752 851 0389 053 45017 090 32841 612 253-406 577 65905 02 13 01Refunds for beef and veal----560 0140--------560 01405 02 13 04Refunds for live animals---4 766----------4 76605 02 13 99Other measures (beef and veal)663 734-------------29 641 61705 02 13Beef and veal663 734--4 766560 0140--------30 206 396ANNEX  9Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Commitment AppropriationsROSISEUKEUTOTALANNEX  9PLPTLUHUMTNLATSKFIBudgetlineHeading 
 
  
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2016 FINANCIAL REPORTIn EUROS05 02 14 99Other measures (sheepmeat and goatmeat)--------------1 836 78705 02 14Sheepmeat and goatmeat--------------1 836 78705 02 15 01Refunds for pigmeat------0-------005 02 15 02Private storage of pigmeat-169 573-3 069 677361 7482 831 344298 481309 500--325 031212 725163 249-30 816 72905 02 15 05Refunds for poultrymeat------0--0----30 45505 02 15 06Specific aid for bee-keeping16 8082 333 7026 767156 266810 8662 543 1921 128 5826 656 411282 046548 630107 689321 724571 842-34 533 99905 02 15 99Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)--119 56718 957 2092 997 97914 460 023-2 347 618273 687300 0004 006 264---75 220 63005 02 15Pigmeat, eggs and poultry, bee-keeping and other animal products16 8082 503 275126 33422 183 1524 170 59319 834 5591 427 0639 313 529555 733848 6304 438 984534 449735 091-140 601 81205 02Improving the competitiveness of the agricultural sector through interventions in agricultural markets1 103 83655 249 839492 63887 893 88335 318 811263 329 797110 960 75347 073 6008 655 91810 416 96516 300 79722 342 77486 240 20618 480 2253 154 276 03005 03 01 01SPS (single payment scheme)4 771-3 870760 058342 345-770 216-20 717-26 93717 9893 562 452-43 415 84005 03 01 02SAPS (single area payment scheme)-649 703 771---1 484 983 147-567 167 046-237 014 160----4 032 384 13805 03 01 03Separate sugar payment-583---19 541-89 035-1----165 09205 03 01 04Separate fruit and vegetables payment-28 395---33 090---33 056----94 54205 03 01 05Specific support (Article 68 of Regulation (EU) No 73/2009) — Decoupled direct payments-1 313 292----28 303--------2 271 05205 03 01 06Separate soft fruit payment-----47--------4705 03 01 07Redistributive payment-----278 445 085-78 805 769----15 679 429-1 237 072 84105 03 01 10Basic payment scheme (BPS)22 295 298-169 611491 775 900441 601 141-249 842 355-72 116 428-253 427 661368 475 9762 006 916 395-17 857 575 11805 03 01 11Payment for agricultural practices beneficial for the climate and the environment9 761 019380 654 771441 239210 816 196198 300 2721 000 738 247158 792 106397 643 68140 795 316128 017 455151 901 788199 684 981913 143 205-11 716 398 91905 03 01 12Payment for farmers in areas with natural constraints--------------2 794 44705 03 01 13Payment for young farmers655 9399 510 6082 01010 825 70512 394 99962 053 7901 869 2497 913 2392 711 789255 06010 135 1227 760 69512 624 266-317 040 64605 03 01 99Other (decoupled direct payments)-------360 216--------579 29505 03 01Decoupled direct payments32 717 0281 041 211 420616 730714 177 859652 638 7572 826 272 946410 942 0131 051 618 770115 644 249365 319 732415 491 508575 939 6412 951 925 747-35 204 091 28305 03 02 06Suckler-cow premium----78 803-7 380-------605 29605 03 02 07Additional suckler-cow premium----82-1 406-------15 53805 03 02 13Sheep and goat premium------206 359---1 221-5 040-326 09705 03 02 14Sheep and goat supplementary premium------25 609---406-1 680-51 52705 03 02 40Crop-specific payment for cotton--------------243 860 90405 03 02 44Specific support (Article 68 of Regulation (EU) No 73/2009) — Coupled direct payments-2 608-501 7411 25213 14238 88068 219-20927 641449103 546-5 439 73605 03 02 50POSEI — European Union support programmes------80 464 542-------410 729 11005 03 02 52POSEI — Aegean islands--------------16 059 01205 03 02 60Voluntary coupled support scheme145 282180 582 6912 845 5351 496 24111 116 214491 292 012111 141 924193 707 68820 239 25054 964 266101 242 24285 366 22848 968 943-3 800 556 91505 03 02 61Small farmers scheme-30 600 9851 540 979-15 840 187-36 834 087275 920 768860 992-----907 708 03805 03 02 99Other (direct payments)--2 538-59 8223 262451-194 464---132-1 291--674 30805 03 02Other direct payments145 282211 183 7464 386 5142 057 80427 039 800491 305 605228 525 724469 696 67521 100 24254 964 475101 271 64285 366 67749 080 499-5 384 677 86305 03 03 00Additional amounts of aid----1 490-----16-1 107-5 53905 03 03Additional amounts of aid----1 490-----16-1 107-5 53905 03 09 00Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline383 03513 710 07734 5339 280 7016 697 83422 311 2116 443 448-874 2315 144 9025 431 3875 302 34635 258 821-395 356 76305 03 09Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline383 03513 710 07734 5339 280 7016 697 83422 311 2116 443 448-874 2315 144 9025 431 3875 302 34635 258 821-395 356 76305 03Direct payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives33 245 3451 266 105 2445 037 777725 516 364686 377 8803 339 889 763645 911 1851 521 315 445137 618 722425 429 109522 194 553666 608 6653 036 266 175-40 984 131 447ANNEX  9Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Commitment AppropriationsROSISEUKEUTOTALANNEX  9PLPTLUHUMTNLATSKFIBudgetlineHeading 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2016 FINANCIAL REPORTIn EUROS05 04 01 14Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-------19 416------38--1 048 60105 04 01Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-------19 416------38--1 048 60105 04Rural development-------19 416------38--1 048 60105 07 01 02Monitoring and preventive measures — Direct payments by the Union-------------9 128 7789 128 77805 07 01 06Expenditure for financial corrections in favour of Member States following decisions on accounting clearance of previous years’ accounts with regard to shared management declared under the EAGGF-Guarantee Section (previous measures) and under the EAGF136 439--1 300 135891 35214 3811 411 460-257-----31 459 33705 07 01 07Expenditure for financial corrections in favour of Member States following decisions on conformity clearance of previous years’ accounts with regard to shared management declared under the EAGGF-Guarantee Section (previous measures) and under the EAGF---4 703 232--1 906 178-453 149-----18 495 64405 07 01Control of agricultural expenditure136 439--6 003 367891 35214 3813 317 638-453 406----9 128 77859 083 75905 07 02 00Settlement of disputes-----------1 100--52 368 69005 07 02Settlement of disputes-----------1 100--52 368 69005 07Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)136 439--6 003 367891 35214 3813 317 638-453 406--1 100-9 128 778111 452 44905 08 01Farm Accountancy Data Network (FADN)-------------15 076 49015 076 49005 08 03Restructuring of systems for agricultural surveys-------------4 277 2804 277 28005 08 06Enhancing public awareness of the common agricultural policy-------------7 931 7397 931 73905 08 09European Agricultural Guarantee Fund (EAGF) — Operational technical assistance-------------2 092 4882 092 48805 08Policy strategy and coordination of the Agriculture and rural development policy area-------------29 377 99729 377 99734 485 6201 321 355 0835 530 414819 413 613722 588 0443 603 233 941760 170 1591 568 389 046146 728 046435 846 074538 495 350688 952 5383 122 506 34263 907 38844 285 109 709(**) In 2016, the amount paid out was EUR 184 759 667 less due to suspended amounts for France (EUR 175 403 355) and Poland (EUR 9 356 312).ANNEX  9Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Budget 2016 - EXPENDITURE  BY  MEMBER  STATE  AND  BY  ITEM  (*)(**)Commitment AppropriationsROSISEUKEUTOTALANNEX  9(*) The table only shows budget items/articles for which   expenditure occurred in 2016.PLPTLUHUMTNLATTOTAL  2016  EAGF  EXPENDITURE  BY  MEMBER  STATESKFIBudgetlineHeading 
 
  
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment AppropriationsIn EUR millionMEASURE05 01 04   Support expenditure of Policy Area Agriculture and Rural Development 7.568.448.027.217.907.995.3605 01 06   Contribution for expenditure of the executive agencies-----0.171.5605 01    ADMINISTRATIVE AGRICULTURAL EXPENDITURE 7.568.448.027.217.908.156.9205 02 01   Cereals135.07-156.2241.870.092.460.000.0005 02 02   Rice-0.010.000.000.010.000.0005 02 03   Refunds on non-Annex 1 products51.3512.749.124.880.130.050.0005 02 04   Food programmes 465.55514.98515.07491.53-7.24-3.230.0005 02 05   Sugar9.992.20-0.23-0.150.460.000.0005 02 06   Olive oil53.1744.1555.3560.9443.0344.0745.9905 02 07   Textile plants28.8130.2825.1617.146.276.136.1305 02 08   Fruit and vegetables836.721 127.881 071.211 138.091 010.531 118.571 172.7205 02 09   Products of the wine-growing sector1 309.241 104.261 072.051 044.231 022.391 029.821 027.1305 02 10   Promotion47.6147.2548.7151.4854.7367.5281.0705 02 11   Other plant products/measures356.47367.55328.93227.65240.75240.02242.0105 02 12   Milk and milk products529.095.0867.0170.3571.79119.60406.5805 02 13   Beef and veal24.5655.6537.336.490.440.1530.2105 02 14   Sheepmeat and goatmeat-0.000.000.000.000.001.8405 02 15   Pigmeat, eggs and poultry, bee-keeping and other animal products136.15188.30134.4280.5232.9244.18140.6005 02INTERVENTIONS IN AGRICULTURAL MARKETS  3 983.773 344.123 406.013 193.232 478.672 666.893 154.2805 03 01   Decoupled direct payments33 825.0436 830.3937 665.4738 842.1138 952.0638 293.4835 204.0905 03 02   Other direct payments5 847.023 347.043 213.932 815.992 707.593 020.545 384.6805 03 03   Additional amounts of aid3.670.600.640.170.030.040.0105 03 09   Reimbursement of direct payments in relation to financial discipline-----853.97395.3605 03DIRECT PAYMENTS39 675.7340 178.0340 880.0341 658.2841 659.6842 168.0440 984.1305 04 01   Rural development financed by the EAGGF Guarantee Section — Completion of earlier programmes (2000 to 2006)-7.14-6.63-2.80-1.03-1.40-1.29-1.0505 04 03   Other measures-0.000.000.000.000.000.0005 04RURAL DEVELOPMENT  (by ex-EAGGF Guarantee Section)-7.14-6.63-2.80-1.03-1.40-1.29-1.0505 07 01   Control of agricultural expenditure-42.5976.4571.23119.2526.5156.8259.0805 07 02   Settlement of disputes-0.0039.130.3292.331.6752.3705 07AUDIT OF AGRICULTURAL EXPENDITURE-42.5976.45110.37119.58118.8458.49111.4505 08 01   Farm Accountancy Data Network (FADN)13.7714.2314.2814.5214.5214.7215.0805 08 02   Surveys on the structure of agricultural holdings15.000.2019.910.000.2519.320.0005 08 03   Restructuring of systems for agricultural surveys1.461.441.511.541.754.664.2805 08 06   Enhancing public awareness of the common agricultural policy7.027.997.917.9610.777.297.9305 08 09   European Agricultural Guarantee Fund (EAGF) — Operational technical assistance1.141.271.462.711.671.852.0905 08POLICY STRATEGY & COORDINATION OF AGRICULTURE & RURAL DEVELOPMENT POLICY AREA38.3925.1345.0826.7328.9647.8429.3811 01 04   Support expenditure for operations in the ‘Maritime affairs and fisheries’ policy area0.530.78---11 01ADMINISTRATIVE EXPENDITURE OF THE ‘MARITIME AFFAIRS AND FISHERIES’ POLICY AREA0.530.78---11 02 01   Intervention in fishery products15.4414.9614.9516.44---11 02 03   Fisheries programme for the outermost regions15.0015.0015.0015.00---11 02FISHERIES MARKETS30.4429.9629.9431.44---17 01 04   Support expenditure for veterinary operations 2.022.212.642.64---17 01ADMINISTRATIVE VETERINARY EXPENDITURE2.022.212.642.64---17 03 02   Community tobacco fund - Direct payments by the European Union16.900.000.00----17 03PUBLIC HEALTH16.900.000.00----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 factor274.08238.02202.18197.39---17 04 02   Other measures in the veterinary, animal welfare and public health field12.5313.5118.8713.75---17 04 03   Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health15.0910.052.618.00---17 04 04   Plant-health measures8.2921.2612.8010.23---17 04 05   Other measures-0.00-----17 04 07   Feed and food safety and related activities30.9529.5429.3133.91---17 04FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH340.94312.37265.77263.29---TOTAL   EAGF  EXPENDITURE 44 046.0143 970.0844 745.5945 302.1444 292.6544 948.1244 285.1105 02 16  Sugar Restructuring Fund (fund sources C4 and C5)  (*)330.30187.94109.70----TOTAL   EXPENDITURE 44 376.3144 158.0144 855.2945 302.1444 292.6544 948.1244 285.11(*)  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006 (Temporary restructuring amounts in the sugar sector)201420152016DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTBudget Line2010201120122013EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2010 to 2016  FINANCIAL YEARSANNEX  10    EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment Appropriations In EUR million and in %BE679.31.5%4.11.2%683.41.5%637.51.4%7.13.8%644.61.5%649.61.5%3.73.4%653.41.5%645.01.4%612.31.4%625.41.4%610.11.4%BEBG293.00.7%0.80.3%293.80.7%316.60.7%0.00.0%316.60.7%425.00.9%0.00.0%425.00.9%537.51.2%602.11.4%674.21.5%742.91.7%BGCZ608.61.4%0.00.0%608.61.4%669.31.5%0.00.0%669.31.5%768.91.7%0.00.0%768.91.7%838.11.9%893.92.0%898.42.0%861.81.9%CZDK1 006.42.3%0.00.0%1 006.42.3%963.82.2%3.21.7%967.02.2%954.12.1%1.11.0%955.22.1%946.02.1%937.22.1%936.52.1%876.62.0%DKDE5 697.912.9%27.18.2%5 725.012.9%5 518.812.6%13.06.9%5 531.812.5%5 443.812.2%2.92.6%5 446.712.1%5 355.111.8%5 197.311.7%5 250.411.7%5 135.311.6%DEEE66.60.2%0.00.0%66.60.2%74.70.2%0.00.0%74.70.2%91.40.2%0.00.0%91.40.2%95.40.2%100.30.2%119.40.3%122.40.3%EEIE1 300.43.0%0.20.1%1 300.62.9%1 314.93.0%0.00.0%1 315.03.0%1 293.22.9%0.00.0%1 293.22.9%1 258.02.8%1 235.32.8%1 231.82.7%1 232.52.8%IEEL2 504.75.7%0.00.0%2 504.75.6%2 425.05.5%0.00.0%2 425.05.5%2 416.45.4%0.00.0%2 416.45.4%2 346.25.2%2 292.65.2%2 229.25.0%2 157.44.9%ELES5 944.213.5%134.140.6%6 078.313.7%5 906.413.4%38.120.3%5 944.513.5%5 847.313.1%21.419.5%5 868.713.1%5 935.413.1%5 582.812.6%5 640.212.5%5 650.612.8%ESFR8 908.820.2%17.85.4%8 926.520.1%8 762.019.9%28.915.4%8 790.919.9%8 642.419.3%13.312.1%8 655.719.3%8 601.919.0%8 370.118.9%8 165.118.2%7 691.417.4%FRHR------------------0.00.0%96.40.2%165.50.4%190.00.4%HRIT4 852.711.0%76.123.0%4 928.811.1%4 806.510.9%46.124.5%4 852.611.0%4 787.010.7%26.924.5%4 813.910.7%4 662.310.3%4 516.110.2%4 555.910.1%4 494.410.1%ITCY43.90.1%0.00.0%43.90.1%42.60.1%0.00.0%42.60.1%46.20.1%0.00.0%46.20.1%50.20.1%57.00.1%59.10.1%58.00.1%CYLV96.80.2%2.80.8%99.60.2%109.30.2%3.21.7%112.50.3%126.80.3%0.80.8%127.60.3%148.40.3%147.80.3%167.70.4%189.70.4%LVLT268.20.6%0.00.0%268.20.6%279.80.6%0.10.0%279.80.6%330.40.7%1.71.5%332.10.7%357.20.8%384.10.9%414.00.9%440.41.0%LTLU36.00.1%0.00.0%36.00.1%34.80.1%0.00.0%34.80.1%35.00.1%0.00.0%35.00.1%34.30.1%33.50.1%33.70.1%34.50.1%LUHU955.02.2%10.23.1%965.22.2%1 053.52.4%11.76.2%1 065.22.4%1 144.12.6%21.319.4%1 165.42.6%1 272.02.8%1 336.93.0%1 334.03.0%1 321.43.0%HUMT4.20.0%0.00.0%4.20.0%4.40.0%0.00.0%4.40.0%5.60.0%0.00.0%5.60.0%5.70.0%5.60.0%5.70.0%5.50.0%MTNL1 022.52.3%5.41.6%1 027.92.3%942.12.1%4.52.4%946.62.1%927.52.1%0.10.1%927.62.1%905.62.0%852.21.9%883.92.0%819.41.9%NLAT743.81.7%5.01.5%748.91.7%745.91.7%1.20.6%747.01.7%743.91.7%0.00.0%743.91.7%730.01.6%720.61.6%727.81.6%722.61.6%ATPL2 058.64.7%7.72.3%2 066.34.7%2 483.26%12.06.4%2 495.15.7%2 836.16%11.710.6%2 847.76.3%3 184.57%3 215.37%3 572.78%3 603.28.1%PLPT761.21.7%3.51.1%764.71.7%769.51.7%4.32.3%773.71.8%775.61.7%0.10.1%775.71.7%769.41.7%736.11.7%754.71.7%760.21.7%PTRO670.81.5%3.61.1%674.51.5%797.21.8%4.82.6%802.11.8%1 022.32.3%0.00.0%1 022.32.3%1 206.82.7%1 334.53.0%1 461.03.3%1 568.43.5%ROSI91.00.2%1.50.4%92.50.2%108.80.2%0.00.0%108.80.2%125.30.3%0.00.0%125.30.3%138.80.3%146.50.3%143.00.3%146.70.3%SISK274.30.6%3.41.0%277.60.6%297.70.7%1.10.6%298.80.7%332.60.7%0.00.0%332.60.7%363.50.8%380.90.9%439.61.0%435.81.0%SKFI598.31.4%1.50.5%599.81.4%497.21.1%2.31.2%499.51.1%550.41.2%1.91.8%552.31.2%541.51.2%524.71.2%542.71.2%538.51.2%FISE739.51.7%2.50.8%742.11.7%700.91.6%6.33.4%707.21.6%713.21.6%2.72.5%715.91.6%701.91.5%693.71.6%701.31.6%689.01.6%SEUK3 375.47.7%22.86.9%3 398.27.7%3 322.27.6%0.00.0%3 322.27.5%3 351.77.5%0.00.0%3 351.77.5%3 331.37.4%3 241.87.3%3 150.47.0%3 122.57.1%UKEU (3)443.91.0%0.00.0%443.91.0%385.60.9%0.00.0%385.60.9%359.80.8%0.00.0%359.80.8%340.20.8%45.20.1%64.70.1%63.90.1%EU (3)44 046.0100%43 970.1100%44 745.6100%45 302.1100%44 292.7100%44 948.1100%44 285.1100%330.3100%187.9100%109.7100%-------- TOTAL  EXPENDITURE44 376.3100%44 158.0100%44 855.3100%45 302.1100%44 292.7100%44 948.1100%44 285.1100%(1) In 2016, the amount paid out was EUR 184.8 million less due to suspended amounts for France (EUR 175.4 million) and Poland (EUR 9.4 million).(2) SRF : Sugar Restructuring Fund.  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006. Temporary restructuring amounts in the sugar sector.(3) Expenditure made directly by the CommissionMember State2010201120122013201420152016 (1)EAGFSRF (2)EU 28TOTALEAGFSRF (2)TOTALEAGFTOTAL EAGFSRF (2)EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDEAGFSRF (2)TOTALEAGFEAGFEAGFANNEX  11   EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2010  to  2016 Financial yearsMember State 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment Appropriations In EUR millionMEASURE201020112012201320142015201605 03 01 01  SPS (single payment scheme)29 070.90231 081.82631 080.52931 393.93330 834.24029 281.97243.41605 03 01 02  SAPS (single area payment scheme)4 460.9285 084.2805 915.6826 681.1977 366.4377 770.3004 032.38405 03 01 03  Separate sugar payment281.033270.215281.153280.142274.493277.5430.16505 03 01 04  Separate fruit and vegetables payment12.17612.17712.33212.29011.94212.1500.09505 03 01 05  Specific support (article 68) — Decoupled direct payments-381.891376.755463.237457.416500.566-2.27105 03 01 06  Separate soft fruit payment---11.48011.37111.4240.00005 03 01 07  Redistributive payment-----440.0521 237.07305 03 01 10  Basic payment scheme (BPS)------17 857.57505 03 01 11  Payment for agricultural practices beneficial for the climate and the environment------11 716.39905 03 01 12  Payment for farmers in areas with natural constraints------2.79405 03 01 13  Payment for young farmers------317.04105 03 01 99  Other (decoupled direct payments)0.0000.000-0.985-0.169-3.843-0.523-0.57905 03 01   Decoupled direct payments33 825.03936 830.38837 665.46538 842.10938 952.05538 293.48535 204.09105 03 02 01  Crop area payments1 434.8673.7543.4143.618---05 03 02 04  Supplementary aid for durum wheat: traditional production zones47.455-0.634-0.8380.191---05 03 02 05  Production aid for seeds25.12723.21622.4160.189---05 03 02 06  Suckler-cow premium1 139.054931.759933.971921.054899.017880.8160.60505 03 02 07  Additional suckler-cow premium51.56650.11949.78848.97847.36948.2770.01605 03 02 08  Beef special premium92.11971.61572.7260.149---05 03 02 09  Beef slaughter premium — Calves114.6997.6657.3430.004---05 03 02 10  Beef slaughter premium — Adults218.04951.63650.4730.410---05 03 02 13  Sheep and goat premium246.94623.05322.34021.13921.86721.5590.32605 03 02 14  Sheep and goat supplementary premium74.7677.0206.8246.8216.7846.8400.05205 03 02 18  Payments to starch potato producers103.81881.221100.4870.135---05 03 02 19  Area aid for rice168.912154.271152.8400.265---05 03 02 21  Aid for olive groves97.3452.4421.2600.284---05 03 02 22  Tobacco premium295.8450.2570.0980.038---05 03 02 23  Hops area aid2.5160.0000.0000.000---05 03 02 24  Specific quality premium for durum wheat80.6760.246-0.1610.347---05 03 02 25  Protein crop premium42.67149.64043.5640.719---05 03 02 26  Area payments for nuts94.02687.64487.7140.786---05 03 02 27  Aid for energy crops73.6961.1890.201----05 03 02 28  Aid for silkworms0.4360.4030.3560.4150.3980.440-05 03 02 36  Payments for specific types of farming and quality production434.091123.321113.8831.3070.0810.088-05 03 02 39  Additional amount for sugar beet and cane producers51.61445.22523.00720.94018.5130.174-05 03 02 40  Area aid for cotton221.737247.266245.812242.262231.805244.017243.86105 03 02 41  Transitional fruit and vegetables payment — Tomatoes141.448139.34920.4340.740---05 03 02 42  Transitional fruit and vegetables payment — Other products than tomatoes157.73355.66634.72834.2930.0180.174-05 03 02 43  Transitional soft fruit payment9.09610.72810.9570.007---05 03 02 44  Specific support (article 68) — Coupled direct payments-747.991785.5141 046.5061 062.3631 397.9525.44005 03 02 50  POSEI — Community support programmes386.198415.970411.085457.955409.732410.893410.72905 03 02 51  POSEI — Other direct payments and earlier regimes21.0250.1380.0100.000---05 03 02 52  POSEI — Aegean Islands18.48717.27417.89816.15616.31615.72916.05905 03 02 60  Voluntary coupled support scheme3 800.55705 03 02 61  Small farmers scheme907.70805 03 02 99  Other (direct payments)1.002-2.402-4.216-9.714-6.672-6.416-0.67405 03 02   Other direct payments 5 847.0223 347.0443 213.9272 815.9952 707.5913 020.5445 384.67805 03 03   Additional amounts of aid3.6700.5970.6380.1730.0330.0430.00605 03 09   Reimbursement of direct payments in relation to financial discipline-----853.965395.357TOTAL  EAGF  DIRECT  PAYMENTS  EXPENDITURE 39 675.73140 178.03040 880.03041 658.27741 659.67942 168.03840 984.131DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDANNEX  12EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  PAYMENTS  BY  MEASURE  2010 to 2016 Financial yearsBUDGET LINE 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTHEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS-24.0824.0813.88%-95.7295.72102.27%--189.47-189.4797.35%-1.571.579.06%RICE----------------SUGAR--32.37-32.37-18.66%-0.430.430.46%-0.000.000.00%----OLIVE OIL----7.93-7.938.47%----12.19-12.1970.12%FIBRE FLAX AND HEMP0.41-0.410.23%0.05-0.050.05%1.25-1.25-0.64%0.05-0.050.26%FRUIT AND VEGETABLES0.03-0.030.02%------------WINE-GROWING SECTOR /  ALCOHOL41.2929.5570.8440.85%1.2011.0612.2613.10%0.311.621.92-0.99%0.040.110.150.85%MILK PRODUCTS37.6769.17106.8461.60%13.23-36.52-23.29-24.88%8.25-72.91-64.6733.22%7.82-10.21-2.39-13.75%BEEF MEAT-0.000.000.00%----0.01-0.010.00%----SHEEP AND GOAT MEAT----------------PIG MEAT3.62-3.622.08%0.49-0.490.52%56.32-56.32-28.94%5.82-5.8233.47%83.0190.4322.8970.6966.13-260.7725.91-8.52TOTAL HEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS-0.090.090.35%------------RICE----------------SUGAR----------------OLIVE OIL17.20-17.2068.54%-0.05--0.05-0.97%-0.01--0.01-0.04%-0.10--0.10-0.19%FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL0.70-0.702.81%1.01-1.0119.81%--------MILK PRODUCTS7.10-7.1028.30%4.14-4.1481.17%6.800.136.9237.61%14.577.0821.6541.34%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT--------11.49-11.4962.43%30.82-30.8258.85%25.010.095.100.0018.280.1345.287.08TOTAL TOTAL STORAGE &  %in EUR Million2013201420152016TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %2009201020112012TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  13Evolution  of  EAGF  storage expenditure   2009   -   2016in EUR Million173.4493.59-194.6317.3825.105.1018.4152.36 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTCommitment Appropriations201093.6385.139 675.73 454.8443.9-7.12011-194.6179.440 178.03 428.3385.6-6.6201217.4146.740 880.03 344.5359.8-2.8201325.162.441 658.33 217.2340.2-1.020145.14.541 659.72 579.645.2-1.4201518.40.342 168.0*2 698.064.7-1.3201652.40.640 984.1*3 185.263.9-1.0* Includes reimbursement of direct payments in relation to financial discipline (budget article 05 03 09)in EUR Million45 302.144 292.744 948.1DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  14EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2010  to  2016 Financial yearsDIRECT MANAGEMENT PAYMENTSRURAL DEVELOPMENTFINANCIAL YEARBUDGET EXECUTIONSTORAGEEXPORT REFUNDSDIRECT PAYMENTS44 046.043 970.144 745.6OTHER  MARKET  MEASURES44 285.1 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTT-112/15EL-43 753 608.97T-135/15IT-93 304 842.09T-139/15HU-11 709 400.00T-141/15CZ-2 123 199.04T-143/15ES-5 453 227.79T-145/15RO-95 444 608.79T-156/15*FR-309 657 057.42T-157/15EE-429 954.10T-501/15NL-5 836 658.14T-502/15ES-1 854 955.54T-505/15HU-5 394 232.02T-506/15EL-316 933 048.40T-507/15PL-55 517 499.79Total-947 412 292.09* case T-156/15: provisional informationCase Number Member StateChallenged amount EURDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF- EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  15APPEALS AGAINST CLEARANCE OF ACCOUNTS DECISIONSPENDING ON 15 October 2016 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2016 FINANCIAL REPORTin EURNet AmountDecision19961997199819992000200120022003200420052006200720082009201020112012201320142015none01-83 054 435-7 131 298-90 185 73202-13 311 662-18 226 098-2 733 351-34 271 11003-55 097 691-28 459 533-11 069-83 568 29404-98 880 868-87 923 404-21 306 173-1 538 993-209 649 43805-145 223 126-102 544 051-80 174 326-755 888-328 697 39106-255 972 690-41 361 007-76 343 689-26 048 957-131 974-399 858 31607-23 100 687-49 040 621-52 434 545-19 157 670-1 011 363-144 744 88508-153 961 040-110 202 433-264 163 47409-1 071 347-14 337 178-28 194 372-23 282 074-66 884 97210-13 904 255-35 975 338-57 851 221-30 670 883-17 947 485-3 349 029-159 698 2111129 795 787-1 070 339-3 252 135-77 957 189-40 934 178-959 464-94 377 518121 292 520-1 215 710-5 544 280-28 501 527-48 607 296-21 618 803-104 195 09513-1 037-10 147 020-83 019 554-75 788 874-49 025-169 005 51214-10 506-667 462-22 392 846-56 252 597-35 702 335-227 860-115 253 60615142 100-1 048 738-5 901 676-20 482 880-57 438 772-58 960 777-143 690 74416-2 292-20 430 653-45 495 164-27 972 631-26 036 155-119 936 89417-805 732-9 865 232-31 967 868-63 802 429-37 238 361-143 679 62118-67 627-8 003 122-9 374 864-44 344 419-109 777 413-62 386 119-44 608 619-954 0111 803 537-277 712 6571914 582 116-4 636 597-30 372 982-55 144 896-80 918 454-87 967 533-567 688-245 026 0342013 904 25318 093 5458 724 133-6 143 521-65 105 395-38 988 672-44 187 425-113 703 08121213 766134 056-21 538 375-14 124 489-28 666 764-49 931 454-14 322 219-128 235 47922-21 048-703 696-36 788 788-60 297 860-24 976 533-25 836 536-13 307 666-161 932 12823-13 809 328-23 236 251-78 824 594-79 426 016-73 368 966-16 647 398-131 999-285 444 55324-1 337 421-16 231 749-14 482 755-8 303 879-43 944 284-190 950 607-10 068 665-32 894-285 352 25325-1 350 020532 685435 83811 032-41 543 650-37 678 743-28 561 232-30 487 525-6 496 021-145 137 63826-213 766-131 494-47 404 942-84 660 007-49 122 288-9 692 978-23 210 527-25 181 404-16 588 269-59 138-256 264 81227-1 195-33 756 287-34 043 995-7 057 151-4 356 053-3 775 871-82 990 55228586 211237 623-67 271-361 363-22 900 098-127 363 179-158 923 155-100 469 222-409 260 454291 865 093-20 701 517-124 200 751-147 321 214-64 690 721-86 403 355-81 408 293-522 860 75730-34 848 795-41 579 595-44 682 016-6 393 153-50 641-127 554 20031-2 603 282-9 792 414-37 424 463-6 586 943-18 629 814-69 371 547-55 784 483-5 182 178-205 375 1233267 627228 769306 5603 135 8921 321 1153 352 214-822 409-15 111 029-15 322 780-71 524 565-148 330 635-36 303 355-23 663 487-302 666 08233-5 086 443-145 662 447-93 775 390-18 845 966-263 370 24634-1 263 139-1 351 454-1 355 809-14 257 072-15 644 126-40 527 669-58 068 686-91 234 974-239 819 370-67 800 815-11 394 854-542 717 96835-26 033-34 192 262-71 417 150-126 304 465-41 536 676-142 474 549-61 973 386-477 924 52136-1 337 350-30 895 888-67 721 240-63 945 759-37 062 331-2 111 369-757 044-203 830 9813716 220 42317 142 1731 057 694-8 697-10 712 595-15 006 673-45 336 439-23 002 405-28 172 182-15 388 137-103 206 83738-33 551-29 712 692-42 893 208-90 190 761-9 466 150-7 684 829-251 518 160-431 499 3523947 311 46715 347 93147 950 315145 555-1 123 873-10 058 997-51 953 199-73 364 156-19 799 943-45 544 90040-8 707 231-11 974 997-12 726 944-20 429 464-13 403 917-33 295 326-62 175 761-54 430 834-62 352 434-6 085 366-285 582 27441-5 058 073-10 026 975-28 192 003-818 576-84 948 995-1 001 379-56 764-917 394820 822-130 199 33742-1 901 396-1 883 475-3 376 521-4 530 070-15 012 441-41 749 254-50 877 924-23 284 146-22 272-142 637 49943239 046-22 298 185-91 388 719-110 600 900-71 852 344-5 834 711-1 831 100-303 566 913442 003 190-67 391 609-73 005 423-80 640 195-64 628 974-9 578 041-169-293 241 22145-185 469-253 547-117 709-1 505 988-1 711 325-11 645 249-11 933 134-13 996 217-41 348 63746-61 254-88 154 310-1 411 686-2 115 74521 336 120-70 406 875475 295 3275 424 7885 871 6865 973 169-64 979 156-58 149 338-272 280 997-232 416 958-244 642 447-247 618 880-157 081 644-1 254 604 45048-501 446-96 733-3 363 561-4 146 147-15 035 101-156 576 172-260 121 753-254 901 564-23 341 231-352 681-718 436 38849-1 411 061-195 289-995 150-11 510 061-81 527 249-56 519 741-37 750 051-32 498 259-10 685 214-4 986 573-1 785 340-239 863 989501 901 3961 883 4752 408 081-3 717 3244 984 762-37 069-6 346 634-11 516 245-45 361 768-53 825 635-246 984 158-117 144 761-38 524 608-512 280 48851-25 662 914-74 691 266-79 263 126-192 406 254-180 954 122-569 589-553 547 272Grand Total-782 789 678-475 262 513-324 243 116-325 030 724-554 908 941-675 600 613-566 638 255-690 210 778-761 081 896-653 804 433-963 929 649-965 214 415-808 129 088-947 307 622-753 868 750-699 053 948-683 934 951-630 498 501-303 438 137-40 879 537-229 361 218-12 835 186 763The amounts are excluding the overlapping financial corrections. For the corrections prior to 1996, please see annex 35 of the EAGF - 2010 Financial Report.EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 16Financial corrections (net) in decisions 1-51 from financial year 1996 - 2015Financial YearTOTAL