DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2019 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2018
Date: 2019-04-15
Institutions: Directorate-General for Budget, European Commission
Subjects: EU expenditure, amending budget, budgetary resources, carry-over of appropriations, commitment of expenditure, draft budget (EU), financial year, general budget (EU)

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  EN 

   EUROPEAN COMMISSION  Brussels, 15.4.2019 COM(2019) 300 final  DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2019 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2018   
 
 
Having regard to: 

– 

– 

– 

the Treaty on the Functioning of the European Union, and in  particular Article 314 
thereof,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council 
of 18 July 2018 on the financial rules applicable to the general budget of the Union 
(…)1, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2019, as adopted on 
12 December 20182, 

The European Commission hereby presents to the European Parliament and to the Council the 
Draft Amending Budget No 1 to the 2019 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The  changes  to  the  statement  of  revenue  and  expenditure  by  section  are  available  on  EUR-
Lex (http://eur-lex.europa.eu/budget/www/index-en.htm). An English  version  of the changes 
to this statement is attached for information as a budgetary annex. 

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2. 

OJ L 193, 30.7.2018, p. 1. 
OJ L 67, 7.3.2019. 

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EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No  1/2019  is  intended  to  enter  in  the  2019  budget  the  surplus 
resulting from the implementation of the budget year 2018. As provided for in Article 18 § 3 of the 
Financial Regulation applicable to the general budget of the Union3, the surplus is the only subject of 
this DAB and it has to be submitted within 15 days of the submission of the provisional accounts at 
the end of March 2019. 

1. 

The implementation of the budget year 2018 shows a surplus of EUR 1 802 988 329, which 
is therefore entered as revenue in the 2019 budget. 

(in EUR) 

Outturn breakdown 2018 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

1 274 590 133 

528 398 196 

1 802 988 329 

2. 

3. 

Budgeting  the  surplus  will  diminish  accordingly  the  total  contribution  of  the  28  Member 
States to the financing of the 2019 budget4. The contributions by Member States will also be 
influenced by the updated own resources forecast which will be available after the Advisory 
Committee  on  Own  Resources  meeting  in  May  2019  and  included  in  a  subsequent  Draft 
Amending Budget. 

The table below presents a breakdown of the outturn for 2018 in terms of the implementation 
of revenue: 

Outturn breakdown 2018 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 
(includ. AB1-6) 

Outturn 

Variation 

144 767 916 298 

146 042 506 431 

1 274 590 133 

142 363 728 037 

142 329 649 983 

-34 078 054 

Levies and other duties in the sugar sector 

-92 981 713 

-85 070 995 

Custom duties 

20 164 642 350 

20 316 700 932 

Own resources accruing from VAT 

17 148 885 750 

17 132 576 159 

7 910 718 

152 058 582 

-16 309 591 

Own resources based on GNI 

105 143 181 650 

104 978 526 257 

-164 655 393 

Correction of budgetary imbalances granted to UK 
Gross reduction in the annual GNI-based contribution granted to some 
Member States 

0 

0 

-18 997 428 

-18 997 428 

5 915 059 

5 915 059 

—  Title 3 - Surpluses, balances and adjustments 

—  Title 4 - Persons working with the Institutions 

555 542 325 

581 255 381 

1 547 408 825 

1 541 840 701 

25 713 056 

-5 568 124 

—  Title 5 - Administrative operation of the institutions 

45 050 050 

3 715 390 

-41 334 660 

— 

Title 6 - Refunds in connection with Union agreements and 
programmes 

110 000 000 

106 217 941 

-3 782 059 

—  Title 7 - Interests on late payments and fines 

115 000 000 

1 427 642 570 

1 312 642 570 

—  Title 8 - Borrowing and lending operations 

—  Title 9 – Miscellaneous 

6 186 061 

25 001 000 

39 035 856 

13 148 609 

32 849 795 

-11 852 391 

4. 

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The  differences  in  Title  1  (Own  Resources)  represent  0,02 %  of  the  forecast.  They  mainly 
consist  of  EUR 160 million  higher  revenue  from  traditional  own  resources  (100,8 %  of  the 
forecast  has  been  collected)  and  -EUR 200 million  lower  revenue  from  exchange  rate 
fluctuations (as own resources are paid in national currency but budgeted and accounted for 

OJ L 193, 30.7.2018, p. 1. 
The Draft Amending Budget is proposed for EU 28 as the date of the withdrawal of the UK was postponed until 
31 October 2019. 

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in euro). In Title 3 (Surpluses, balances and adjustments), linked to the adjustments of own 
resources, the difference is limited to EUR 26 million. 

5. 

6. 

The  largest  difference  (EUR 1 313 million)  is  found  in  Title  7  (Default  interest  and  fines). 
The  outturn  is  composed  of  competition  fines  and  default  interest,  other  penalty  payments 
and interest linked to fines and penalty payments. 

The  table  below  presents  a  breakdown  of  the  outturn  for  2018  in  terms  of  budget 
implementation of expenditure for all institutions: 

Outturn breakdown 2018 

Sub-total Expenditure 

Outturn appropriations of the year 

—  European Commission 

(in EUR) 

Budget 
(includ. AB1-6) 

Outturn 

Variation 

144 767 916 298 

144 239 518 102 

-528 398 196 

144 767 916 298 

144 369 781 354 

140 752 776 672 

140 430 555 977 

-398 134 944 

-322 220 695 

Heading 1a - Competitiveness for growth and jobs 

20 154 593 499 

20 113 652 917 

Heading 1b - Economic, social and territorial cohesion 

46 577 928 034 

46 559 473 543 

Heading 2 - Sustainable growth: Natural resources 

56 240 984 244 

56 228 111 429 

Heading 3 - Security and Citizenship 

3 013 090 479 

2 988 185 217 

Heading 4 - Global Europe 

8 812 942 021 

8 776 262 725 

Heading 5 - Administration 

5 651 421 501 

5 607 423 914 

Other special instruments 

301 816 894 

157 446 231 

—  Other Institutions 

4 015 139 626 

3 939 225 376 

European Parliament 

1 950 687 373 

1 934 477 627 

Council & European Council 

Court of Justice of the European Union 

European Court of Auditors 

European Economic & Social Committee 

Committee of the Regions 

European Ombudsman 

European Data Protection Supervisor 

572 894 377 

410 025 089 

146 015 591 

135 630 905 

96 100 540 

10 837 545 

14 449 068 

526 545 514 

406 681 899 

140 484 381 

133 811 443 

95 380 187 

10 331 816 

13 539 302 

European External Action Service 

678 499 138 

677 973 207 

-40 940 582 

-18 454 491 

-12 872 815 

-24 905 262 

-36 679 295 

-43 997 587 

-144 370 663 

-75 914 250 

-16 209 746 

-46 348 863 

-3 343 190 

-5 531 210 

-1 819 462 

-720 353 

-505 729 

-909 766 

-525 931 

Cancellation of appropriations carried over from previous years 

—  European Commission 

—  Other Institutions 

Exchange rate variations on expenditure 

0 

0 

0 

0 

-129 699 126 

-129 699 126 

-68 082 034 

-61 617 091 

-564 126 

-68 082 034 

-61 617 091 

-564 126 

7. 

8. 

The Commission implemented 99,8 % of the authorised payment appropriations. The amount 
not  implemented  was  EUR 322 million,  of  which  EUR 120 million  of  the  Emergency  Aid 
Reserve. 

The under-implementation of the other institutions of EUR 76 million was lower than in the 
previous three years (EUR 83 million in 2017, EUR 103 million in 2016 and EUR 94 million 
in 2015). 

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