COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 12th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2018 FINANCIAL YEAR
Date: 2019-08-07
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, 7.8.2019  SWD(2019) 317 final  COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 12th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the  EUROPEAN AGRICULTURAL GUARANTEE FUND 2018 FINANCIAL YEAR {COM(2019) 366 final}  
 
 
TABLE OF CONTENTS 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

2. 

2.1. 

BUDGET PROCEDURE ............................................................................................. 4 

Financial Framework 2014-2020 .................................................................................. 4 

Draft Budget 2018 and Amending Letter 1/2018 ......................................................... 5 

Adoption of the 2018 budget ........................................................................................ 5 

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

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

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

2.1.1.  Appropriations available for the 2018 financial year ................................................... 7 

2.1.2.  Expenditure section of the EU budget in relation to EAGF ......................................... 7 

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 2018 financial year ................... 8 

2.1.5.  Assigned revenue received under shared management ................................................ 8 

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

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

made by the Commission ............................................................................................. 9 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 
Automatic carry-overcarry-over from 2017 ............................................................... 10 

2.2. 

Monthly payments ...................................................................................................... 10 

2.2.1.  Monthly payments to Member States under shared management .............................. 10 

2.2.1.1.  Monthly payments on the provision for expenditure.................................................. 10 

2.2.1.2.  Decisions on monthly payments ................................................................................. 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 2018 EAGF BUDGET ................................... 12 

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

Comments on the budget implementation .................................................................. 12 

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 .............................................. 13 

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

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

3.2.1.6.  Article 05 02 13: Beef and veal .................................................................................. 14 

1 

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

 .................................................................................................................................... 14 

3.2.1.8.  Article 05 02 18: School schemes .............................................................................. 15 

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

3.2.2.1.  Article 05 03 01: Decoupled direct payments ............................................................ 15 

3.2.2.2.  Article 05 03 02: Other direct payments .................................................................... 16 

3.2.2.3.  Article 05 03 03: Additional amounts of aid .............................................................. 17 

3.2.2.4.  Article 05 03 09: Reimbursement of direct payments in relation to financial discipline
 .................................................................................................................................... 17 

3.2.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector ................................... 18 

3.2.3.  Chapter 05 04: Rural Development ............................................................................ 18 

3.2.4.  Chapter 05 07: Audit of agricultural expenditure ....................................................... 18 

3.2.4.1.  Article 05 07 01: Control of agricultural expenditure ................................................ 18 

3.2.4.2.  Article 05 07 02: Settlement of disputes .................................................................... 18 

3.2.5.  Chapter 05 08: Policy strategy and coordination ........................................................ 19 

3.2.5.1.  Article 05 08 01: Farm accountancy data network (FADN) ...................................... 19 

3.2.5.2.  Article 05 08 03: Restructuring of systems for agricultural surveys .......................... 19 

3.2.5.3.  Article 05 08 06: Enhancing public awareness of the common agricultural policy ... 19 

3.2.5.4.  Article 05 08 09: EAGF – Operational technical assistance ...................................... 19 

4. 

5. 

5.1. 

5.2. 

5.3. 

5.4. 

6. 

6.1. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF ................................ 19 

CONTROL MEASURES ........................................................................................... 20 

Introduction ................................................................................................................ 20 

Integrated Administration and Control System (IACS) ............................................. 20 

Market measures ......................................................................................................... 21 

Application of Chapter III of Title V Regulation (EU) No 1306/2013 (ex-post 
scrutiny) ...................................................................................................................... 21 

CLEARANCE OF ACCOUNTS................................................................................ 22 

Conformity clearance ................................................................................................. 22 

6.1.1. 

Introduction ................................................................................................................ 22 

6.1.2.  Audits and decisions adopted in 2018 ........................................................................ 22 

6.1.2.1.  Audits.......................................................................................................................... 22 

6.1.2.2.  Conformity decisions .................................................................................................. 23 

6.2. 

Financial clearance ..................................................................................................... 24 

6.2.1. 

Introduction ................................................................................................................ 24 

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

6.2.2.1.  Financial clearance decision for the financial year 2015 ........................................... 25 

2 

 
 
6.2.2.2.  Financial clearance decision for the financial year 2016 ........................................... 25 

6.2.2.5.  Financial clearance decision for the financial year 2017 ........................................... 25 

6.3. 

Appeals brought before the Court of Justice against clearance decisions .................. 25 

6.3.1. 

Judgments handed down ............................................................................................. 25 

6.3.2.  New appeals ................................................................................................................ 26 

6.3.3.  Appeals pending ......................................................................................................... 26 

7. 

7.1. 

7.2. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................ 26 

Relations with Parliament ........................................................................................... 26 

Relations with the European Court of Auditors ......................................................... 27 

7.2.1.  Mission of the European Court of Auditors ............................................................... 27 

7.2.2.  Annual Report for financial year 2017 ....................................................................... 27 

7.2.3.  Special Reports by the Court of Auditors ................................................................... 29 

8. 

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

3 

 
 
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  1311/20132.  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 ceiling for market related expenditure 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 367/20143 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) 

43 950.2 

43 778.1 

44 189.8 

2020 
60 421 

2019 
60 344 

2014 
49 857 

2017 
60 191 

2016 
64 262 

2015 
64 692 

2018 
60 267 

Heading 2*  
Total  
of which: 
- Market related 
expenditure and 
direct payments, a), 
b), c), d), f), g) 
- Rural 
development a), b), 
c), d), e), f), g) 
*) 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 

44 162.4 

18 183.7 

44 145.7 

43 880.3 

43 887.1 

18 683.7 

14 690.6 

14 709.4 

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; 
f)  After  transfer  of  additional EUR  735.9  million  from  EAGF  to  EAFRD  for  the  financial  years  2019  and 
2020 on the basis of Article 14(2) of Regulation (EU) No 1307/2013. 
g)  After  transfer  of  additional  EUR  0.4  million  from  EAGF  to  EAFRD  for  the  financial  year  2020  on  the 
basis of Article 14(2) of Regulation (EU) No 1307/2013. 

1  
2 

3 

This procedure is presented in annex 1. 
OJ L 347 of 20.12.2013, p. 884. 
OJ L 108 of 11.4.2014, p. 13. 

4 

 
 
 
 
 
 
 
 
 
                                                 
1.2. 

Draft Budget 2018 and Amending Letter 1/2018  

The  Draft  Budget  2018  was  published  by  the  Commission  and  proposed  to  the 
Budgetary  Authority  on  29  June  2017.  The  commitment  appropriations  proposed 
for the EAGF totalled EUR 43 518.3 million. 

The Council published its position on the Draft Budget 2018 on 4 September 2017, 
reducing the commitment appropriations for the EAGF by EUR 269.4 million. The 
European  Parliament  adopted  its  position  on  25  October  2017,  increasing  the 
commitment  appropriations  for  the  EAGF  by  EUR  56.9  million  compared  to  the 
Draft Budget.  

On 16 October 2017 the Commission published Amending Letter (AL) No 1 to the 
Draft  Budget  2018  increasing  the  needs  in  commitments  by  EUR  188.1  million 
compared  to  the  Draft  Budget.  However,  these  additional  needs  were  more  than 
compensated by the EUR 242 million increase in the assigned revenue expected to 
be available in 2018. As a result, the requested commitment appropriations for the 
EAGF in the AL decreased by EUR 53.9 million compared to the Draft Budget. 

1.3. 

Adoption of the 2018 budget  

The  Conciliation  Committee,  composed  of  members  of  the  European  Parliament 
and of the Council, agreed on a Joint Text on 27 November 2017. Finally, the 2018 
budget was declared as adopted by the European Parliament and by the Council on 
30  November  2017.  The  budget's  total  commitment  appropriations  for  the  EAGF 
amounted  to  EUR  43 234.5  million  and  its  payment  appropriations  amounted  to 
EUR 43 188.7 million. 

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 
(Agriculture  and  Rural  Development)  amounting  to  EUR  43 234.5  million:  EUR 
2 358.1  million  were  foreseen  for  interventions  in  agricultural  markets  under 
chapter  05  02;  EUR  40  668.7  million  were  foreseen  for  direct  payments  under 
chapter  05  03;  EUR  160.2  million  were  foreseen  for  audit  of  agricultural 
expenditure  under  chapter  05  07;  and  EUR  36.4  million  for  policy  strategy  and 
coordination under chapter 05 08.  

Further details are provided in annex 1. 

Subsequently, during the financial year 2018, EAGF appropriations for articles 05 
01  04  (support  expenditure)  and  05  08  09  (operational  technical  assistance)  were 
reduced by respectively EUR 0.4 million and EUR 1.0 million through Amending 
Budget No 6. 

5 

 
 
1.4. 

Revenue assigned to the EAGF4  

In accordance with Article 43 of Regulation (EC) No 1306/2013 on the financing of 
the  Common  Agricultural  Policy5,  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 2018 budget, an estimate of the revenue was made 
both for the amount expected to be collected in the course of the 2018 budget year 
as  well  as  of  the  amount  which  was  expected  to  be  carried  over  from  the  budget 
year  2017  into  2018.  This  estimate  amounted  to  EUR  1  475.9  million  and  it  was 
taken into consideration when the Budgetary Authority adopted the 2018 budget. In 
particular: 

– 

– 

 revenue  from  clearance  corrections  and  from  irregularities  was  estimated  at 
EUR 733.9 million and EUR 132 million respectively while no revenue from 
the  milk  levy  was  anticipated.  Thus,  the  total  amount  of  assigned  revenue 
expected to be collected in the course of the 2018 budget year was estimated 
at EUR 865.9 million; 

 The amount of assigned revenue expected to be carried over from the budget 
year 2017 into 2018 was estimated at EUR 610 million. 

In  the  2018  budget,  this  initially  estimated  revenue  of  EUR  1  475.9  million  was 
assigned to two schemes, i.e.:  

– 

– 

EUR 400 million for the operational funds for producer organisations in the 
fruits and vegetables sector;  

EUR 1 075.9 million for the basic payment scheme (direct payments).  

For these 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 872 million  for  the  operational  funds  for  producer  organisations  in  the 
fruits and vegetables sector;  

EUR 17 402 million for the basic payment scheme (direct payments). 

4 

5 

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 

 
 
                                                 
In EUR 

Forecasts 

733 900 000.00  

2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2018 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  

43 234 516 899.00 

 43 188 677 466.00  

1. Clearance 
decisions 

43 089 300 000.00 

 43 089 300 000.00   2. Irregularities 

 132 000 000.00  

145 216 899.00 

 99 377 466.00  

3. Super levy from 
milk producers 

Total forecast of 
AR 

 -  

865 900 000.00 

2. Amending Budget  

-1 400 000.00 

-1 400 000.00  

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 

-7 525 000.00  

43 233 116 899.00 

 43 179 752 466.00  

43 089 150 000.00 

 43 089 150 000.00  

143 966 899.00 

 90 602 466.00  

(1)  Appropriations entered in the 2018 budget after deducting the expected assigned revenue to be collected in 2018 
and  the  one  carried  over  from  2018  to  2019  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 2018 totalled EUR 43 234 516 899. This 
was a net amount after deducting the expected assigned revenue to be collected in 
2018  and  the  one  carried  over  from  2017  to  2018.  The  initial  payment 
appropriations amounted to EUR 43 188 677 466.  

In  financial  year  2018,  there  was  an  Amending  Budget  for  commitment  and 
payment appropriations and transfers of 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 43 233 116 899  and 
EUR 43 179 752 466 respectively.  

Part of the appropriations coming from assigned revenue received in 2017 was not 
used  in  that  financial  year  and  it  was  automatically  carried  over  to  2018.  The 
amount of these appropriations totalled EUR 603 292 064.36. Also appropriations 
for an amount of EUR 450 500 000 were made available for the reimbursement of 
direct payments in relation to financial discipline following Commission Decision 

7 

 
 
 
 
 
 
 
 
 
 
 
 
C(2018)776  relating  to  the  non-automatic  carry-over  of  appropriations  from  the 
2017 budget to the 2018 budget. 

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

For more details, please see point 1.4. 

2.1.4.  Budget execution of appropriations available for the 2018 financial year 

Execution of commitment 
appropriations 

Execution of payment 
appropriations 

In EUR 

Shared management (1) 
Expenditure under direct 
management 
Total 

44 223 038 392.88 

141 443 524.13 

44 223 038 392.88 

71 180 250.83  

44 364 481 917.01 

44 294 218 643.71  

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 997 361 033.56 (see point 4 
and annex 6) received for shared management: EUR 43 225 677 359.32. 

For the financial year 2018, the actual amount of commitment appropriations used 
amounted  to  EUR  44  364  481  917.01  while  that  for  payment  appropriations 
amounted to EUR 44 294 218 643.71.  

The amount paid out (EUR 43 225 151 242.49) under shared management was less 
than EUR 43 225 677 359.32 due to suspended amounts for Poland (see 2.2.1.3.b). 

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.  

In EUR 

865 900 000.00  

 997 361 033.56  

 131 461 033.56  

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.1.6.  Budget execution  

Expenditure under shared management (1) 

In EUR 

Final 
appropriations 
(C1) 

 43 089 150 000.00  

Non automatic 
carry-over of 
2017 C1 
appropriations 
(C2) 
 450 500 000.00  

Assigned 
revenue 
appropriations 
(C4)  

Carry-over of 
assigned revenue 
appropriations 
(C5) from 2017  

 997 361 033.56  

 603 292 064.36  

 42 629 536 522.13  

 441 680 298.76  

 548 529 507.63  

 603 292 064.36  

 113 477.87  

 8 819 701.24  

 -  

 459 500 000.00  

0.00 

 448 831 525.93  

0.00 

 -  

Appropriations 
Execution (2) 
Appropriations 
cancelled 
Carry-over to 
2019 

(1)  Commitment appropriations = Payment appropriations 

(2) Including suspended amounts (see 2.2.1.3) 

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  43 089  million  compared  to  actual 
expenditure  of  EUR  42  630  million.  In  order  to  make  it  available  for  the 
reimbursement of direct  payments  in  relation with  financial discipline, an amount 
of  EUR  459.5  million  was  carried  over  to  budget  year  2019  with  Commission 
Decision  C(2019)1102  of  12 February  2019  on  non-automatic  carry-over  of 
appropriations from the 2018 budget to the 2019 budget. 

The  2018  appropriations  coming  from  assigned  revenue  amounted  to  EUR  997.4 
million of which an amount of EUR 102.2 million was used in chapter 05 02 and an 
amount of EUR 446.3 million was used in chapter 05 03. The remaining amount of 
EUR 448.8 million was automatically carried over to budget year 2019. 

Part of the appropriations coming from assigned revenue received in 2017 was not 
used in financial year 2017 and was automatically carried forward to 2018. These 
appropriations  amounted  to  EUR  603.3  million  and  had  to  be  used  in  accordance 
with  Article  12  of  Regulation  (EU,  Euratom)  2018/1046  (former  Article  14  of  
Regulation  (EU,  Euratom)  966/2012)  within  that  year.  All  these  appropriations 
carried over from the previous financial year were fully used in 2018 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 

Payment 
appropriations 

In EUR 

Carry-over to 2019 
(2) 

Appropriations (C1) (1) 

 143 966 899.00  

90 602 466.00  

- 

Execution (C1) 

 141 443 524.13  

 71 180 250.83  

17 517 431.10 

Appropriations cancelled  

 2 523 374.87  

 1 904 784.07  

- 

9 

 
 
 
 
 
 
(1) C1 denotes the budget's voted appropriations. This amount includes transfers from ''shared management'' 
for an amount of EUR 150 000.00 for commitment and payment appropriations, transfers ''out'' of EAGF for a 
total amount of EUR -7 525 000.00 for payment appropriations and an Amending Budget of EUR -1 400 
000.00 for commitment and payment appropriations. 
(2) Carry-over to 2019 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in the 2018 budget were EUR 144.0 million. An amount of EUR 141.4 million was 
committed  in  2018.  The  balance  of  these  appropriations,  EUR  2.5  million,  was 
cancelled. 

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

The  automatic  carry-over  to  2019,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 17.5 million. 

For details, please see annexes 3 and 4. 

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

- Automatic carry-overcarry-over from 2017 

In EUR 

Carry-over from 2017 
to 2018 

Commitments 

De-
commitments 

Payments 

Cancelled 
appropriations  

Carried over appropriations 

 17 671 686.06  

 899 616.48  

 16 745 648.84  

26 420.74  

The  automatic  carry-over  from  2017  to  2018  only  concerned  expenditure  under 
direct  management for non-differentiated appropriations. As indicated in  the table 
above,  an  amount  of  EUR  17.7  million  was  carried  over  from  2017  to  2018.  In 
2018  an  amount  of  EUR  0.9  million  from  this  carry-over  was  de-committed.  The 
payments made amounted to EUR 16.7 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 States6. The monthly booking 
of expenditure and revenue is subject to checks and corrections on the basis of these 

6 

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

10 

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

these  payments  will  become  final  following 

the 

Payments made by the Member States from 16 October 2017 to 15 October 2018 
are covered by the system for monthly payments.  

For  the  whole  financial  year,  the  total  net  amount  of  monthly  payments  decided, 
after  deduction  of  clearance  and  other  corrections,  was  EUR  43 225 677 359.32. 
Taking 
(see  below  2.2.1.3.b), 
EUR 43 225 151 242.49 have effectively been paid to Member States. 

suspended 

amounts 

account 

into 

the 

2.2.1.2.  Decisions on monthly payments 

The Commission adopted a payment decision for each of the twelve periods of the 
financial  year.  Furthermore,  an  additional  decision  was  adopted  in  December, 
adjusting the total expenditure chargeable to the year. For details, please see annex 
2. 

2.2.1.3.  Reductions and suspensions of monthly payments 

a. 

Reductions of the monthly payments  

In 2018, reductions for a net amount of EUR 58.4 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 
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 addition, the deadlines help budgetary discipline by ensuring that 
the expenditure which falls in each budget year is more easily forecast. 

treatment  between 

As a result of non-respecting the set  payment deadlines, the Commission 
decided reductions for a total amount of EUR 50.9 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 7.5 million.  

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

11 

 
 
 
For some measures, expenditure paid after the deadline is not eligible.  In 
previous  years,  the  Commission  executed  financial  corrections  for  non-
respect  of  these  deadlines.  In  2018,  no  such  corrections  were  made  as 
Member  States  were  not  any  longer  able  to  declare  positive  amounts  for 
the concerned measures once the deadline had been passed. 

b. 

Suspensions of the monthly payments  

Following  Commission  Decision  C(2017)2104  of  4  April  2017,  the 
Commission has suspended for Poland the monthly payments for expenditure 
effected in financial year 2018 for a total amount of EUR 526 116.83. 

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. 

3.1. 

THE IMPLEMENTATION OF THE 2018 EAGF BUDGET  

The uptake of the EAGF budget appropriations  
The  implementation  of  the  budget  amounted  to  EUR 44 364.5 million7.  This 
expenditure  was  funded  by  the  budget's  initial  appropriations  and  by  using  the 
revenue assigned to policy area 05, composed of the entire amount of EUR 603.3 
million  carried over  from  2017 and of a part of the assigned revenue  collected in 
2018 amounting to EUR 548.50 million out of a total EUR 997.4 million.  

Within  policy  area  05,  the  expenditure  for  market  measures  amounted  to 
EUR 2.709.4 million and for direct payments to EUR 41 496.5 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,  by  fund  source  and  by 
Member State. 

3.2. 

Comments on the budget implementation  

A brief commentary on the implementation of the appropriations as well as on the 
use  of  the  assigned  revenue  is  presented  hereafter  based  on  details  given  in  the 
attached tables: 

–  Annex 5: Analysis of the execution of the 2018 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 2018; 

–  Annex 7: Assigned revenue (C5) carried over from 2017 and used in 2018; 

7  

This  figure  includes  the  reimbursement  of  the  financial  discipline  related  to  the  agricultural  crisis 
reserve carried over from financial year 2017. 

12 

 
 
                                                 
–  Annex 9: Expenditure by Member State, by fund source 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  amounted  to EUR 2 709.4  million  and  they  were 
funded  by  the  voted  appropriations  amounting  to  EUR  2  358.1  million  and  by 
assigned revenue amounting to EUR 400 million. The latter was used to cover the 
expenditure  incurred  in  the  fruit  and  vegetables  sector  (for  details,  see  point 
3.2.1.2).  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 budget  lines 
within the EAGF 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 2018 budget, no further remarks are 
made. 

3.2.1.2.  Article 05 02 08: Fruits and vegetables  

The  budget  foresaw  total  available  appropriations  of  EUR 931.8 million  to  cover 
the  needs  of  all  the  measures  for  this  sector.  The  Budgetary  Authority  voted 
appropriations of EUR 531.8 million as it took into account the estimated revenue 
assigned  to  this  sector  (EUR  400.0  million).  Moreover,  EUR  27.3  million  was 
transferred  from  other  budget  lines  within  the  same  chapter.  The  expenditure 
incurred  by  Member  States  in  2018  amounted  to  EUR 865.1 million.  The  balance 
of the unused assigned revenue of EUR 93.9 million was carried over to the budget 
year 2019 to cover the needs of that year.  

In  particular,  the  total  needs  in  the  budget  for  the  operational  funds  for  producer 
organisations  were  estimated  at  EUR  872  million.  The  expenditure  incurred  by 
Member  States  amounted  to  EUR  830.9  million  and  it  was  funded  by  voted 
appropriations amounting to EUR 472.0 million, by assigned revenue of EUR 306.1 
million  and  by  transfers  of  appropriations  of  EUR  52.8  million.  Lower  than 
forecasted expenditure in the budget was incurred for the operational funds, for the 
temporary  exceptional  measures,  the  National  Financial  Assistance  as  well  as  the 
aid to producer groups for preliminary recognition .  

Expenditure for the former school fruit scheme was very close to the amount of the 
budget appropriations. 

Finally, the forecasted needs in the budget for 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  39.8  million. 
However, Member States declared expenditure of EUR 19.5 million only.  

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

The budget foresaw total available appropriations at EUR 1 058 million to cover the 
needs of all the measures for this sector. The under-execution of EUR 89.9 million, 

13 

 
 
compared to the forecasted budget needs, was due to the lower expenditure incurred 
by  some  Member  States,  particularly  for  the  promotion  and  restructuring 
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 10.4 million compared to the forecasted budget needs was due to the lower 
expenditure  incurred  by  some  Member  States  for  their  promotion  programmes 
approved by the Commission compared to the expenditure foreseen in the budget.  

As  regards  direct  payments  made  by  the  European  Union,  the  Commission 
committed appropriations for the total amount foreseen (EUR 88.6 million) in the 
budget for these actions.  

3.2.1.5.  Article 05 02 12: Milk and milk products  

The  budget  foresaw  total  available  appropriations  amounting  to  EUR 34.1 million 
to  cover  the  needs  of  all  the  measures  for  this  sector.  Expenditure  incurred  by 
Member  States  amounted  to  EUR 201.1 million.  Budget  transfers  from  other 
articles have been made to cover the extra needs. 

In  particular,  the  needs  for  storage  measures  for  skimmed  milk  powder  had  been 
estimated at EUR 12.0 million in the budget, while expenditure incurred amounted 
to EUR 182.3 million. The difference is merely due to an end-of-year depreciation 
of  the  public  stocks  of  skimmed  milk  powder  amounting  to  EUR  126.5  million 
following Commission Decision C(2018)6591 of 12 December 2018. Furthermore, 
EUR  42.9  million  was  spent  on  sales  of  quantities  of  skimmed  milk  powder  in 
public  storage  (difference  between  a  sales  price  that  is  lower  than  the  buying-in 
price), EUR 11.7 million on technical costs for public storage and EUR 1.2 million 
for private storage of skimmed milk powder (which was estimated in the budget at 
EUR 0.9 million).  

For the former school milk scheme, Member States incurred expenditure amounting 
to EUR 19.1 million compared to the forecasted needs of EUR 22 million.   

Finally, the needs for other measures were estimated at EUR 0.1 million. It concerns 
temporary  and  exceptional  measures  taken  in  previous  years,  for  which  Member 
States  only  declared  corrections  of  previous  expenditure.  The  available  amount  of 
EUR 0.4 million has been transferred to other budget articles. 

3.2.1.6.  Article 05 02 13: Beef and veal  

The  budget  foresaw  no  appropriations  while  minor  expenditure  was  incurred  by 
Member  States  (EUR 0.1 million)  for  residual  payments  related  to  export  refunds 
linked to certificates issued before 2014. This residual expenditure was covered via 
a transfer of appropriations available in the same chapter. 

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

The  budget  foresaw  total  available  appropriations  amounting  to  EUR 95.0 million 
to  cover  the  needs  of  all  the  measures  for  this  sector.  However,  the  expenditure 
incurred by Member States amounted only to EUR 64.0 million. The difference of 
EUR 31 million has been transferred to other budget articles. 

14 

 
 
The  expenditure  for  specific  aid  for  beekeeping  amounted  to  EUR  33.9  million 
compared to forecasted needs of EUR 35.0 million included in the budget.  

Under  the  “other”  measures,  EUR  9.3  million  was  foreseen  for  an  exceptional 
measure  related  to  swine  fever  in  Poland,  of  which  only  EUR  1  million has  been 
effectively  used.  Expenditure  for  an  exceptional  support  measure  on  avian 
influenza in France amounted to EUR 29.1 million, while EUR 51 million had been 
budgeted. 

3.2.1.8.  Article 05 02 18: School schemes 

The  expenditure  incurred  for  school  schemes  amounted  to  EUR  155.8  million 
compared  to  forecasted  needs  of  EUR  188.0  million  included  in  the  budget.  The 
lower  uptake  reflects  the  fact  that  2017/2018  was  the  first  school  year  of  the 
integration  of  the  previously  separate  fruit  and  milk  schemes  into  one  school 
scheme,  with  Member  States  declaring  less  expenditure  than  anticipated  when 
drawing up the budget. 

3.2.2.  Chapter 05 03: Direct payments  

Financial  year  2018  was  the  third  year  of  implementation  of  the  reformed  direct 
payments as decided in the 2013 reform of the Common Agricultural Policy. Total 
payments for this budget chapter amounted to EUR 41 496.5 million. This includes 
an amount of EUR 441.7 million paid for the reimbursement of direct payments to 
farmers in relation to financial discipline, financed from EUR 450.5 million carried 
over from 2017 (for details, see point 3.2.2.4). The rest of the payments made, EUR 
41 054.8 million, was funded by voted appropriations (EUR 40 668.7 million) and 
by assigned revenue (EUR 1 200.7 million). The latter was used to cover part of the 
expenditure incurred for the basic payment scheme (for details, see point 3.2.2.1).  

The  total  unused  appropriations  amounted  to  EUR  823.3  million,  of  which  EUR 
814.4 million have been carried over to financial year 2019. Moreover, the unused 
amount of the crisis reserve (EUR 459.5 million), which was established from the 
proposed financial discipline in 2018, was transferred to budget article 05 03 09 so 
that the amount of the effectively applied financial discipline (EUR 459.5 million) 
could  be  carried  over  to  2019  for  the  reimbursement  to  the  Member  States 
concerned (see point 3.2.2.5). The remaining balance of assigned revenue collected 
in  2018  (EUR  354.9  million)  was  carried  over  to  2019.  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 
budget lines within the EAGF in order to cover additional expenditure as needed.  

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  2018  budgetary  needs  for  decoupled  direct 

15 

 
 
payments  amounted  to  EUR  35  960.3  million  for  which  the  Budgetary  Authority 
voted  appropriations  amounting  to  EUR  34 309.1  million  after  taking  into 
consideration  assigned  revenue  amounting  to  EUR  1  651.2  million.  The 
expenditure incurred by Member States for all schemes in this article amounted to 
EUR 35 304.8 million,  which  corresponds  to  98.2%  of  the  needs  foreseen  in  the 
budget for these schemes.  

As regards the BPS, the budgetary needs were estimated at EUR 17 402 million. To 
cover  these  needs,  the  Budgetary  Authority  voted  appropriations  amounting  to 
EUR 16 326.1 million after taking into account the revenue of EUR 1 075.9 million 
assigned  to  this  scheme.  The  expenditure  declared  by  Member  States  for  this 
scheme  amounted  to  EUR  17  300.8  million  and  covered  99.4%  of  the  estimated 
needs.  

the 

regards  SAPS, 

to 
As 
appropriations 
EUR 4 162.0 million  and  Member  States 
to 
EUR 4 177.3 million.  The  extra  EUR  15.3  million  needed  have  been  transferred 
from budget items within the same article.  

amounted 
incurred  payments  amounting 

the  budget 

in 

As regards the payment for agricultural practices beneficial for the climate and the 
environment,  the  so-called  greening,  the  expenditure  incurred  by  Member  States 
amounted  to  EUR  11 774.6  million  whereas  appropriations  in  the  budget  were  at 
EUR 11 739.0 million giving an execution rate of 100.3%.  

The needs for the redistributive payment amounted to EUR 1 666.0 million and the 
expenditure declared by Member States was EUR 1 650.8 million or 99.1% of the 
budgeted needs.  

For the payment for young farmers, needs were estimated at EUR 391.0 million in 
the budget. Expenditure amounted to EUR 381.6 or 97.6% of the budgeted needs. 

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,  schemes  financed  under  this  Article  were  the 
voluntary coupled support and the small farmers scheme and a number of lines only 
covered relatively minor residual payments for expired schemes. 

The  2018  budget  included  appropriations  amounting  to  EUR 5 900.0 million  for 
this  budget  article.  Member  States 
to 
incurred  expenditure  amounting 
EUR 5 750.0 million hence lower than the appropriations entered in the budget. 

For  the  crop-specific  payment  for  cotton,  needs  were  estimated  at  EUR  242.0 
million  in  the  budget.  Expenditure  was  EUR  243.8  million,  i.e.  100.7%  of  the 
budgeted amount.  

The  execution  for  the  POSEI-EU  support  programmes  ran  up  to  100.5%  of  the 
needs (EUR 420.0 million) foreseen in the budget. 

16 

 
 
For  the  voluntary  coupled  support  scheme,  needs  were  estimated  at  EUR  3 993.0 
million  in  the  budget.  Expenditure  was  EUR  4 033.2  million,  i.e.  101.0%  of  the 
needs.  

For the small farmers scheme, needs were estimated at EUR 1 224.0 million in the 
budget. Expenditure was EUR 1 035.6 million, i.e. only 84.6% of the needs.  

As  regards  item  05  03  02  99  –  Other  (direct  payments),  the  budget  included 
appropriations  of  EUR  2.0  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  –  2.1 
million  and  in  order  to  cover  the  funding  needs  of  other  items  of  the  budget, 
appropriations  amounting  to  EUR  4.1  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  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 N8.  

Each year, if applicable, a Commission Implementing Regulation sets the amounts 
that  each  Member  State  has  to  reimburse  to  farmers  and,  in  accordance  with  the 
introductory  phrase  of  Article  12(2)  of  Regulation  (EU,  Euratom)  2018/1046, 
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  450.5  million,  corresponding  to  the  financial  discipline 
applied during financial year 2017 and which was carried over to budget 2018 for 
reimbursement,  Member  States  reimbursed  EUR  441.7  million.  The  difference  of 
EUR 8.8 million reverted to the 2018 budget for its return to Member States via an 
Amending Budget in the following budget year. 
For  financial  year  2019,  Commission  Implementing  Regulation  (EU)  2018/18489 
sets the amount of reimbursement at EUR 459.5 million. This amount corresponds 
to the amount of financial discipline effectively applied for claim year 2018 and this 
amount was carried over into the 2019 budget.  

8  

9 

These appropriations may be carried over, in accordance with point (d) of the first subparagraph and 
the third subparagraph of Article 12(2) of Regulation (EU, Euratom) 2018/1046, and, in accordance 
with Article 26(5) of Regulation (EU) No 1306/2013, are made available to the Member States for the 
reimbursement of 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. 
OJ L 300, 27.11.2018, p. 4 

17 

 
 
                                                 
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 an annual amount of EUR 400 million (in 2011 prices). For the 
budget year 2018, the equivalent amount of the crisis reserve in current prices was 
EUR 459.5 million. The reserve was not used in financial year 2018. 

For the 2017 claim year, the financial discipline was calculated exclusively for the 
constitution of the crisis reserve of EUR 459.5 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 2017 (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 2018 
(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 was EUR 0.5 million. 

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  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  the  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 9.3 million. 

The corrections in favour of the Member States following conformity clearance of 
accounts turned out to be lower than expected (EUR 12.2 million instead of EUR 
21.4  million  foreseen  in  the  budget),  while  the  corrections  in  favour  of  Member 
States  following  accounting  clearance  of  accounts  were  in  line  with  the  budgeted 
amount (EUR 5.2 million).  

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. The 2018 budget foresaw appropriations 

10 

OJ L 347, 20.12.2013, p. 608 

18 

 
 
                                                 
amounting to EUR 124.5 million, of which EUR 88.8 million were executed. The 
remainder of appropriations has been transferred to other items of the 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 14.7 million, while the budget foresaw appropriations amounting 
to EUR 14.9 million. 

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

Appropriations  committed  for  the  restructuring  of  systems  of  agricultural  surveys 
amounted to EUR 1.9 million, while the budget foresaw appropriations amounting 
to EUR 2.8 million.  

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

This  article  entails  actions,  fairs  and  publications  aimed  at  enhancing  public 
awareness of the CAP, including actions under Corporate Communication. Almost 
all appropriations (EUR 14.6 million) were committed.  

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

Appropriations  committed  for  operational  technical  assistance  for  the  EAGF 
amounted 
foresaw 
appropriations  amounting  to  EUR  4.1  million.  EUR  1.0  million  of  the  voted 
appropriations was reallocated outside EAGF through Amending Budget No 6. 

to  approximately  EUR 2.5 million,  while 

the  budget 

4. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF  

The  assigned  revenue  actually  carried  over  from  2017  into  2018,  amounted  to 
EUR 603.3 million  and  was  entirely  used  in  financing  expenditure  of  the  2018 
budget year in accordance with article 14 of the Financial Regulation. As presented 
in  annex  7,  this  amount  covered  expenditure  of  EUR 203.8 million  for  the 
operational funds for producer organisations in the fruits and vegetables sector and 
of EUR 399.4 million for the basic payment scheme.  

As regards the assigned revenue collected in 2018, annex 6 shows that this revenue 
amounted to EUR 997.4 million and it originated from:  

– 

– 

– 

the clearance corrections procedure, EUR 861.9 million; 

the receipts from irregularities, EUR 131.6 million; 

the milk levy collections, EUR 3.9 million. 

The assigned revenue collected in 2018 was used to cover expenditure incurred for 
the following measures:  

– 

– 

EUR 102.2 million for the operational funds for producer organisations in the 
fruits and vegetables sector;  

EUR 446.3 million for the basic payment scheme (BPS) (direct payments).  

The  balance  of  the  assigned  revenue  collected  in  2018  (EUR 448.8 million)  was 
automatically  carried  over  into  the  2019  budget  to  fund  budgetary  needs  of  that 
year.  

19 

 
 
5. 

CONTROL MEASURES  

5.1. 

Introduction 

In  accordance  with  the  EU  legislation  and  as  in  previous  years,  2018  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 
ensuring that only areas or animals that fulfil all eligible requirements are paid the 

11  
12 

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

20 

 
 
  
                                                 
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  2018,  the  IACS  covered  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  2018,  54%  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. 

end-use 

Aids are paid on the basis of claims, often involving the lodging of administrative 
and/or 
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. 

securities,  which 

systematically 

(100%) 

are 

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 2018, Member States scrutiny services completed ex-post controls in respect of 
undertakings  to  which  payments  were  made  in  financial  year  2016.  The  annual 
reports  in  respect  of  the  respective  scrutiny  period  (July  2016-June  2017)  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  2017/2018  scrutiny  period,  around  30  such 
requests were fulfilled.  

21 

 
 
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 2018 

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  2018,  broken  down  per  Activity 
Based Budgeting (ABB): 

22 

 
 
Financial Year 2018 

ABB 02 

ABB 03 

ABB 04(1) 

Total(2) 

Number of conformity 
audits with missions 
carried out(3)  

23 

36 

40 

122 

(1) concerns only EAFRD. 
(2) The total figure includes 101 conformity audits, of  which 87 audits targeted the 3 ABBs areas 
(audits  targeting  more  than  one  ABBs  are  counted  only  once)  and  14  other  conformity  audits  (8 
audits  on  cross  compliance  and  6  IT  audits).  In  addition,  21  other  audit  missions  not  subject  to 
conformity  clearance  procedure  have  been  carried  out  (1  audit  on  IPARD,  1  audit  on  direct 
expenditure,  1  financial  audit,  16  audits  on  the  Certification  Bodies  as  regards  legality  and 
regularity and 2 pre-accession audits). 
(3) if an audit covers more than one ABB, it is allocated to all ABBs covered by that audit. 
However, these audits are counted only once in the total. 

6.1.2.2.  Conformity decisions 

Three conformity clearance decisions having an impact on the financial year 2018 
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 400 million: 

  Decision 2017/2014/EU of 8 November 2017 – 55th Decision, financial impact 

of EUR 282.65 million; 

  Decision 2018/304/EU of 27 February 2018 – 56th Decision, financial impact of 

EUR 28.13 million; 

  Decision  2018/873/EU  of  13  June  2018  –  57th  Decision,  financial  impact  of 

EUR 89.70 million. 

For  the  decisions  55  (2017/2014/EU)  and  57  (2018/873/EU)  due  to  the  relative 
magnitude  of  corrections  compared  to  certain  Member  State’s  GDP,  the 
Commission  decided  that  corrections  amounting  to  EUR  17.12  million  could  be 
paid in 3 equal annual instalments. In addition, financial corrections for Greece in 
decisions 56 and 57 are included in the deferral decisions (C(2015)4122 of 22 June 
2015 and C(2017)3780 of 08/06/2017) amounting to EUR 4.9 million for EAGF. 

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

Sector 
Area aids / Arable crops 
Financial Audit 
Fruit and vegetables 
Intervention storage 
Irregularities 
Livestock premiums 
Milk Products 
POSEI 
Specific support (Art.68 
of Reg.73/2009) 
Voluntary Coupled 
Support 

Decision 55 
-183 621 437.99 
-7 853 190.29 
-79 775 824.55 

Decision 56 
-10 754 184.94 
-947 249.83 
-13 220 640.72 
-178 013.36 
-1 898 801.98 
-109 171.15 
-279 321.42 

Decision 57 

-32 776 245.27 
-23 477 666.16 
-17 090 624.75 
-1 178 488.62 

-256 772.80 
-6 393 217.16 

-9 327 823.15 

-738 537.05 

-6 392 751.82 

-8 878.53 

23 

 
 
 
  
  
  
  
  
  
  
  
  
  
Wine 
Grand Total 

-2 067 324.72 
-282 645 600.70 

-28 125 920.45 

-2 127 261.99 
-89 701 907.10 

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  2018,  Member  States  reported  the  information  about 
recovery cases by 15 February 2019. The Member States recovered during financial 
year  2018  around  EUR  136  million  for  EAGF.  Recovered  amounts  were 
EUR 128.2  million  for  EAFRD  and  EUR  0.4  million  for  Transitional  Rural 
Development  Instrument  (TRDI).  The  outstanding  amount  still  to  be  recovered 
from beneficiaries at the end of the financial year 2018 was EUR 1 039 million for 
EAGF,  EUR  645.3  million  for  EAFRD  and  EUR  11.3  million  for  TRDI.  The 
financial consequences to the Member States for non recovery of EAGF, EAFRD 
and  TRDI  cases  dating  from  2012  or  2008  account  to  EUR  16.3  million.  During 
financial year 2018, around EUR 17.7 million was borne at 100% by the EU budget 
for EAGF, EAFRD and TRDI.  

6.2. 

Financial clearance 

6.2.1. 

Introduction 

The  financial  clearance  covers  the  completeness,  accuracy  and  veracity  of  paying 
agencies' accounts, the internal control systems set up by these paying agencies and 
the  legality  and  regularity  of  the  expenditure  for  which  reimbursement  has  been 
requested  from  the  Commission.  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, DG AGRI also covers aspects relating 
to  conformity  issues  and  protecting  the  financial  interests  of  the  EU  as  regards 
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 
decides  whether  the  accounts  of  each  paying  agency  are  cleared  and  adopts  its 
clearance decision by 31 May of the year following the financial year in question. 
The  accounts  not  cleared  by  31  May  are  cleared  later  in  a  future  decision,  once 
assurance on the completeness, accuracy and veracity of the accounts is obtained. 

24 

 
 
  
 
6.2.2.  Decisions 

6.2.2.1.  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 (amount involved EUR 3 307 million). 

On  2  August  2018,  the  Commission  adopted  Decision  C(2018)5001  where  the 
accounts of AGEA (Italy) were cleared for an amount of EUR 2 263 million. 

6.2.2.2.  Financial clearance decision for the financial year 2016 

On  29  May  2017,  the  Commission  adopted  a  Decision  (2017/927)  clearing  the 
annual  accounts  of  all  paying  agencies,  except  for  the  paying  agencies  Zollamt 
Salzburg  (Austria),  State  Fund  Agriculture  (Bulgaria),  Cyprus  Agricultural 
Payments  Organization 
(Cyprus),  Danish  AgriFish  Agency(Denmark), 
FranceAgriMer  (France),  Agenzia  per  le  Erogazioni  in  Agricoltura  (Italy)  and 
Agriculture  and  Rural  Payments  Agency  (Malta).  This  decision  cleared  EUR  37 
384 million. The accounts of the disjoined paying agencies will be cleared in a later 
decision (relevant amount EUR 4 326 million). 

On  15  February  2018,  the  Commission  adopted  Decision  C(2018)801  where  the 
accounts of State Fund Agriculture (Bulgaria), Danish AgriFish Agency (Denmark) 
and  Agriculture  and  Rural  Payments  Agency  (Malta)  were  cleared  for  a  total 
amount of EUR 1 583 million. 

6.2.2.5.  Financial clearance decision for the financial year 2017 

On  28  May  2018,  the  Commission  adopted  a  Decision  (2018/794)  clearing  the 
annual  accounts  of  all  paying  agencies,  except  for 
the  paying  agencies 
FranceAgriMer  (France),  EU-Zahlstelle  der  Freien  und  Hansestadt  Hamburg 
(Germany),   Agriculture and Rural Payments  Agency (Malta)  and  Fondo Español 
de  Garantía  Agraria  (Spain).  This  decision  cleared  EUR 43  121 million.  The 
accounts  of  the  disjoined  paying  agencies  will  be  cleared  in  a  later  decision 
(relevant amount EUR 321 million). 

6.3. 

Appeals brought before the Court of Justice against clearance decisions 

6.3.1. 

Judgments handed down 

In the financial year 2018, the Court handed down 12 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2018, the Court partially annulled: 

Case Number  MS  Date of Judgment 
14-12-2017 
T-505/15 
13-09-2018 
T-627/16 

HU 
CZ 

Challenged Decision  Lodging Date 
02-09-2015 
31-08-2016 

48 
51 

In financial year 2018, the Court annulled: 

25 

 
 
 
 
 
Case Number  MS  Date of Judgment 
06-09-2018 
C-4/17P 
25-09-2018 
T-260/16 

CZ 
SE 

Challenged Decision  Lodging Date 
04-01-2017 
24-05-2016 

47 
50 

In financial year 2018, the Court rejected appeals brought in the following cases: 

Case Number  MS  Date of Judgment 
19-10-2017 
T-502/15 
25-10-2017 
T-26/16 
01-02-2018 
T-506/15 
09-03-2018 
T-462/16 
15-03-2018 
T-507/15 
25-09-2018 
T-233/17 
26-09-2018 
T-463/16 
04-10-2018 
T-272/16 

ES 
EL 
EL 
PT 
PL 
PT 
PT 
EL 

Challenged Decision  Lodging Date 
01-09-2017 
22-01-2016 
29-08-2015 
22-08-2016 
02-09-2015 
20-04-2017 
22-08-2016 
25-05-2016 

48 
49 
48 
51 
48 
53 
51 
50 

6.3.2.  New appeals 

In  the  financial  year  2018,  11  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number  MS 
EL 
T-14/18 
LT 
T-19/18 
PL 
T-21/18 
FR 
T-26/18 
EL 
C-6/18P  
PT 
T-292/18 
EL 
C-252/18P  
EL 
T-295/18 
PL 
C-358/18P  
PL 
T-506/18 
FR 
T-507/18 

Lodging Date  Challenged Decision 

16-01-2018 
19-01-2018 
19-01-2018 
19-01-2018 
02-02-2018 
07-05-2018 
18-05-2018 
07-06-2018 
20-07-2018 
24-08-2018 
12-09-2018 

55 
55 
55 
55 
49 
56 
48 
56 
48 
57 
57 

6.3.3.  Appeals pending 

The situation as at  15 October 2018 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. 

26 

 
 
 
 
 
 
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  monitors  the  correct  implementation  of  the 
budget and drafts the opinion proposing to the Parliament to grant the discharge and 
making recommendations to the Commission or Member States.  

The  European  Parliament  granted  discharge  to  the  Commission,  in  respect  to  the 
implementation of the general budget of the European Union for the 2016 financial 
year,  by  a  vote  in  plenary  on  a  Parliamentary  Decision  which  took  place  on  18 
April 2018. 

The same procedure applied in relation with financial year 2017 and the discharge 
was  granted to  the Commission by a vote in  plenary on a Parliamentary  Decision 
which took place on 27 March 2019. 

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

7.2.2.  Annual Report for financial year 2017 

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 after the summer break of year N+1. 

27 

 
 
 
In line with International Audit Standards, adversarial 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  or  existing  interpretation  of  legislation.  The  wording  of  the 
auditee's replies is also discussed. 

In  the  Annual  report  for  financial  year  2017,  the  activities  relevant  for  the 
Directorate-General for Agriculture and Rural development are considered together 
with  other  policy  areas  relevant  to  “natural  resources”  under  one  single  chapter, 
Chapter  7  –  Natural  Resources.  Within  this  chapter,  direct  payment  transactions 
financed  under  the  EAGF  are  assessed  separately  from  market  measures 
transactions financed under the EAGF, transactions financed under the EAFRD and 
transactions  financed  under  other  policy  areas  (environment,  climate  action  and 
fisheries). 

Whilst a breakdown of the level of error per type of transaction is not provided, the 
Court  states  that  its  estimate  of  the  level  of  error  for  EAGF  direct  payments  is 
below  the  materiality  threshold  of  2%.  The  Court  tested  121  direct  payment 
transactions, of which 103 were unaffected by error.  

For  EAGF  market  measures,  the  Court  tested  19  transactions,  of  which  12  were 
unaffected  by  errors  and  only  2  presented  an  error  with  financial  impact.  Market 
measures  are  considered  together  with  rural  development  and  other  policy  areas 
(environment, climate and fisheries) as higher risk spending areas. 

The  level  of  error  estimated  by  the  Court  for  ‘Natural  resources’  as  a  whole  was 
2.4%, which confirm the descending trend over time.  

The audit conclusion of the Court is consistent with the error rates reported in DG 
AGRI’s AAR2017. 

The  Court  considered,  as  was  already  the  case  for  2016,  that  the  Land  Parcel 
Identification  System  (LPIS)  contributes  significantly  to  preventing  and  reducing 
the  error  level.  For  2017,  the  Court  adds  that  the  preliminary  cross-checks  which 
the paying agencies have started to conduct on direct aid applications alert farmers 
of certain errors in their application and give them the chance to correct. The Court 
also  surveyed  farmers  and  paying  agencies  about  the  use  of  the  Geo-Spatial  Aid 
Application  (GSAA),  with  an  overall  conclusion  that  both  (farmers  and  paying 
agencies) considered that the GSAA helped to prevent errors at applicant level and 
enabled them to correct mistakes in their claims. Furthermore, the GSAA generated 
time  savings  both  at  applicant  and  paying  agency  level,  and  most  beneficiaries 
considered the GSAA more user-friendy than previous systems. 

The recommendations addressed to the Commission are (para 7.43): 

The Court made two recommendations in relation to EAGF:  

– 

Assess the effectiveness of the Member States’ actions to address the causes 
of errors for payments for market measures and rural development, and issue 
further guidance where necessary.  

28 

 
 
 
–  Monitor progress made by the paying agencies in supporting farmers not yet 
using the GSAA and promote best practices, in order to maximise the benefits 
and  achieve  full  implementation  of  the  new  system  within  the  regulatory 
deadlines. 

The Commission has accepted the recommendations. It will continue to request the 
Member  State  to  establish  remedial  action  plans  when  serious  deficienies  and 
weaknesses are identified and to monitor the effectiveness of their implementation. 
The  Commission  is  monitoring  the  progress  made  in  the  Member  States.  The 
GSAA has been implemented promptly in most Member States, in accordance with 
the regulatory timeline. 

7.2.3. 

Special Reports by the Court of Auditors  

In  calendar  year  2018,  the  Court  published  eight  special  reports  covering  DG 
AGRI's activities: 

  Special report No 33/2018: Combating desertification in the EU: a growing 

threat in need of more action (published 18 December 2018) 

  Special  report  No  25/2018:  Floods  Directive:  progress  in  assessing  risks, 
while  planning  and  implementation  need  to  improve  (published  20 
November 2018) 

  Special  report  No  31/2018:  Animal  welfare  in  the  EU:  closing  the  gap 

between ambitious goals and practical implementation 

  Special  report  No  17/2018:  Commission’s  and  Member  States’  actions  in 
the last years of the 2007-2013 programmes tackled low absorption but had 
insufficient focus on results (published 13 September 2018) 

  Special  report  No  23/2018:  Air  pollution:  Our  health  still  insufficiently 

protected (published 11 September 2018) 

  Special  report  No  11/2018:  New  options  for  financing  rural  development 

projects: Simpler but not focused on results (published 26 April 2018) 

  Special  report  No  10/2018:  Basic  Payment  Scheme  for  farmers  – 
operationally  on  track,  but  limited  impact  on  simplification,  targeting  and 
the convergence of aid levels (published 15 March 2018) 

  Special  report  No  05/2018:  Renewable  energy  for  sustainable  rural 
development:  significant  potential  synergies,  but  mostly  unrealised 
(published 1 March 2018). 

29 

 
 
 
 
8. 

ANNEXES 

General 
1. 

EAGF budgetary procedure for 2018 

Cash position and management of appropriations 

2. 
3. 

4. 

Monthly reimbursements to Member States decided for the 2018 financial year 
Payments under direct management by the European Commission in the 2018 financial year (Differentiated 
Appropriations) 
Payments under direct management by the European Commission in the 2018 financial year (Non-Differentiated 
Appropriations) 

Budget outturn 

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

EAGF 2018 Analysis of budget execution  
EAGF 2018 Analysis of execution of assigned revenue C4 
EAGF 2018 Analysis of execution of assigned revenue C5  
EAGF 2018 Expenditure for intervention in storage 
EAGF 2018 Expenditure by Member State, by item and by fund source 
Evolution of EAGF Expenditure by article of the budget. Financial years 2012 to 2018 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2012 to 2018 
Evolution of EAGF Direct payments expenditure by measure. Financial years 2012 to 2018 
Evolution of EAGF Storage expenditure. Financial years 2011 to 2018 
Evolution of the breakdown of EAGF expenditure. Financial years 2012 to 2018 

Clearance of accounts 

15. 
16. 

Appeals against Clearance Decisions pending on 15 October 2018 
Financial corrections (Decisions 1 - 57) by decision and financial year 

30 

 
 
 
 
31 

cDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCA*PA**CA*PA**CA*PA**CA*PA**CA*PA**050111,0811,0810,8410,8411,0811,0811,0811,0811,0811,08050104Support expenditure for operations of Policy Area Agriculture (1)8,008,007,767,768,008,008,008,008,008,00050106Consumer, Health, Agriculture and Food Executive Agency (2)3,083,083,083,083,083,083,083,083,083,0805022 276,302 215,102 235,302 174,102 358,102 296,902 283,202 222,002 358,102 296,90050201Cerealspmpmpmpmpmpmpmpmpmpm050202Ricepmpmpmpmpmpmpmpmpmpm050203Refunds on non-Annex 1 productspmpmpmpmpmpmpmpmpmpm050204Food programmespmpmpmpmpmpmpmpmpmpm050205Sugar pmpmpmpmpmpmpmpmpmpm050206Olive oil46,1046,1043,1043,1046,1046,1047,0047,0046,1046,10050207Textile plants0,100,100,100,100,100,100,100,100,100,10050208Fruit and vegetables519,00519,00481,00481,00531,80531,80519,00519,00531,80531,80050209Products of wine-growing sector1 051,001 051,001 051,001 051,001 058,001 058,001 051,001 051,001 058,001 058,00050210Promotion171,60110,40171,60110,40171,60110,40171,60110,40171,60110,40050211Other plant products/measures233,40233,40233,40233,40233,40233,40233,40233,40233,40233,40050212Milk and milk products32,1032,1032,1032,1034,1034,1038,1038,1034,1034,10050213Beef and vealpmpmpmpmpmpmpmpmpmpm050214Sheepmeat  and goatmeatpmpmpmpmpmpmpmpmpmpm050215Pigmeat, eggs and poultry, bee-keeping and other animal products35,0035,0035,0035,0095,0095,0035,0035,0095,0095,00050218School schemes188,00188,00188,00188,00188,00188,00188,00188,00188,00188,00050341 143,1041 143,1040 935,1040 935,1040 898,6040 898,6041 193,1041 193,1040 668,7040 668,70050301Decoupled direct payments (4)34 668,5034 668,5034 480,5034 480,5034 539,0034 539,0034 718,5034 718,5034 309,1034 309,10050302Other direct payments6 015,006 015,005 995,005 995,005 900,005 900,006 015,006 015,005 900,005 900,00050303Additional amount of aid0,100,100,100,100,100,100,100,100,100,10050310Reserve for crisis in the agricultural sector459,50459,50459,50459,50459,50459,50459,50459,50459,50459,500504pmpmpmpmpmpmpmpmpmpm050401Rural development financed by the EAGGF-Guarantee section - Programming period 2000-2006 (5)pmpmpmpmpmpmpmpmpmpm050403Other measures; Plant and animal genetic resourcespmpmpmpmpmpmpmpmpmpm050751,4352,1835,4338,18160,23160,9851,4352,18160,23160,98050701Control of agricultural expenditure29,1329,8815,1317,8835,7336,4829,1329,8835,7336,48050702Settlement of disputes22,3022,3020,3020,30124,50124,5022,3022,30124,50124,50050836,4151,0232,2848,9036,4151,0236,4151,0236,4151,02050801Farm Accountancy Data Network (FADN) 14,9014,1111,9013,1114,9014,1114,9014,1114,9014,11050802Surveys on the structure of agricultural holdingspm10,61pm10,61pm10,61pm10,61pm10,61050803Restructuring of systems for agricultural surveys2,817,602,817,602,817,602,817,602,817,60050806Enhancing public awareness of the common agricultural policy14,5614,5613,5613,5614,5614,5614,5614,5614,5614,56050809EAGF - Operational technical assistance4,144,144,024,024,144,144,144,144,144,14TOTAL  2018  EAGF APPROPRIATIONS43 518,3243 472,4843 248,9543 207,1143 464,4243 418,5843 575,2243 529,3843 234,5243 188,68(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, the AL and the Budget estimated at EUR 400 million. (4)Additional needs to be covered by assigned revenue: for the DB estimated at EUR 604 million, for the AL estimated at EUR 846 million and for the Budget estimated at EUR 1 076 million.(5)Rural Development financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  1EAGF  Budgetary procedure for 2018In EUR MillionTitleChapterArticleHeadingDraft Budget                                                                   Draft Budget                                                                              Council positionAmending Letter 1Draft Budget                                                                        European parliament positionBUDGET                                                            POLICY STRATEGY AND COORDINATION OF POLICY AREA AGRICULTURE & RURAL DEVELOPMENTADMINISTRATIVE EXPENDITURE OF POLICY AREA AGRICULTURE AND RURAL DEVELOPMENTINTERVENTIONS IN AGRICULTURAL MARKETS (3)DIRECT PAYMENTSRURAL DEVELOPMENT AUDIT OF AGRICULTURAL EXPENDITURE  
 
 
32 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. Management of resourcesR.1. Budget management / BFOREAGF - 2018 FINANCIAL REPORTTO PAY2017.112017.122018.012018.022018.032018.042018.052018.062018.072018.082018.092018.102018Financial yearin EURJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember2018BE215.742.074,34118.963.011,094.650.672,1582.619.257,0066.761.503,803.112.191,823.821.214,4228.917.198,9310.442.534,965.610.877,0013.335.119,3447.534.356,45-115.693,15 601.394.318,15BEBG3.629.952,92377.675.608,782.628.004,502.105.739,7939.244.425,9352.544.118,10241.893.484,3461.580.997,221.942.114,293.422.830,283.463.687,4217.543.024,530,00807.673.988,10BGCZ282.542.418,65186.631.700,36121.818.949,06159.369.205,1456.097.905,1611.480.616,246.985.932,243.657.492,396.449.388,58-2.906.765,61 2.327.645,073.692.554,480,00838.147.041,76CZDK2.194.994,66692.364.225,2679.146.878,4120.446.709,8130.661.771,094.115.014,32581.162,98796.953,50615.565,88-277.351,07 8.328.120,311.293.615,26124.749,14840.392.409,55DKDE3.806.493,974.558.435.271,66212.226.176,7921.492.364,3915.481.416,569.467.539,3717.519.961,428.461.965,2215.783.533,0029.568.841,2733.606.081,4659.185.023,080,004.985.034.668,19DEEE5.603,26122.229.433,00377.277,27305.869,07287.148,85-229.287,53 129.609,01148.165,53107.682,8435.963,491.392.292,26327.741,680,00125.117.498,73EEIE775.421.198,78371.853.044,2014.922.447,877.348.094,005.989.915,673.173.641,974.681.490,122.321.674,6314.960.401,511.501.439,682.439.926,7617.966.726,960,001.222.580.002,15IEEL702.285.017,49932.521.533,177.844.645,0262.317.867,12205.542.423,773.073.872,55122.170.002,8515.713.220,91860.033,23-98.614.684,79 10.202.099,3944.159.680,790,002.008.075.711,50ELES2.640.599.857,831.397.958.235,2410.081.812,22106.123.095,91319.033.574,93251.743.886,08122.215.732,94274.944.621,2655.293.519,02-75.992.715,34 59.081.907,73306.910.523,02-1.040.818,78 5.466.953.232,06ESFR258.431.338,26148.253.737,46618.365.331,165.430.910.060,12458.664.513,91228.469.744,4566.646.942,9163.601.341,7163.210.487,6419.031.125,92210.304.088,7190.144.508,000,007.656.033.220,25FRHR126.354.227,5466.311,9530.530,3069.657.040,117.780.313,3211.572.782,4310.112.166,5314.407.385,77484.776,281.634.861,35481.557,594.630.293,250,00247.212.246,42HRIT1.995.575.666,19115.193.398,8121.919.268,83334.092.520,62313.755.785,9059.173.571,0787.406.894,61882.098.096,0230.855.062,95-25.887.456,04 59.117.673,89200.432.971,180,004.073.733.454,03ITCY69.300,7143.301.184,354.362.219,771.045.880,39715.321,52-490.341,60 458.675,47134.011,43663.594,35441.315,512.182.848,323.503.855,500,0056.387.865,72CYLV76.416.147,46110.505.106,1132.545.437,891.402.394,603.612.122,251.391.706,15446.800,411.700.772,172.337.640,503.628.783,99126.568,392.609.088,560,00236.722.568,48LVLT213.947.057,12197.282.890,4412.113.872,252.130.859,6226.626.351,083.186.531,021.352.421,641.673.324,37400.776,4811.302.643,98183.036,2216.643.345,030,00486.843.109,25LTLU46.556,4721.672.162,39410.608,60242.464,699.788.189,260,00136.561,80694.004,58204.001,04-266,02 26.621,5717.890,370,0033.238.794,75LUHU663.007.623,589.580.806,51358.081.278,6867.395.124,78128.907.363,7110.750.639,0412.615.828,038.225.030,022.770.746,042.338.227,657.928.041,6420.459.354,78-2.444.864,00 1.289.615.200,46HUMT-646,42 -7.050,56 -693,68 2.611,154.885.429,8496.505,1040.925,948.807,2772.951,66-1.904,08 8.254,81137.006,630,005.242.197,66MTNL3.959.359,45627.116.714,542.404.408,9912.552.502,4926.100.357,3222.015.517,4218.537.466,7613.723.787,5013.786.877,727.001.196,487.481.149,0016.528.400,120,00771.207.737,79NLAT1.442.961,59668.406.677,671.847.614,261.305.095,301.217.720,9315.381.154,21945.467,973.026.558,26754.404,5510.282.143,275.746.461,945.253.570,410,00715.609.830,36ATPL2.116.787.964,1767.902.927,975.952.321,66181.012.817,73238.716.270,98174.247.137,43224.520.536,44216.895.072,6530.834.260,4211.921.046,7122.540.661,7315.826.677,100,003.307.157.694,99PLPT330.365.782,73292.033.057,745.486.317,7817.582.310,229.404.076,688.772.062,354.893.790,0147.851.402,4810.798.948,07-7.607.845,68 6.868.162,6613.624.125,98-2.095,44 740.070.095,58PTRO664.267.352,23414.782.550,35195.004.799,01216.417.295,59103.807.023,0329.349.814,8887.565.950,0625.597.554,26-1.579.731,97 -1.687.395,80 3.371.134,7432.060.719,570,001.768.957.065,95ROSI20.466,8942.157,6961.593.646,1969.140.983,112.697.909,361.006.684,09736.053,17358.925,38414.834,66470.840,51875.128,924.465.690,080,00141.823.320,05SISK25.158.790,43254.897.682,164.951.410,7946.274.191,1253.363.060,0525.250.183,1814.749.982,048.438.543,475.622.689,953.767.229,771.427.044,00-808.580,65 0,00443.092.226,31SKFI1.398.391,65465.857.558,31-1.691.806,90 232.083,39150.727,13361.590,88409.843,0151.102.161,627.062.394,62509.497,801.433.418,931.685.182,68-54.155,68 528.456.887,44FISE2.591.585,98628.449.919,1513.755.463,3121.257.848,938.240.033,692.820.075,412.301.420,141.599.851,32868.577,151.364.632,151.678.273,7912.034.611,420,00696.962.292,44SEUK215.263.175,301.658.735.946,00426.357.865,4763.160.152,7332.192.210,12107.098.362,99224.878.968,76351.774.887,4319.015.092,50-4.911.554,84 10.318.894,9728.058.679,770,003.131.942.681,20UKTOTAL11.321.330.713,2314.482.705.801,802.217.186.757,656.997.942.438,922.169.724.865,841.038.935.313,421.278.755.286,022.089.453.807,30295.033.157,92-104.054.442,46 476.275.901,56965.920.636,03-3.532.877,91 43.225.677.359,32(*) The total amount paid out (EUR 43 225 151 242,49) was less due to suspensions for Poland (EUR 652 883,38 partly reimbursed for EUR 126 766,55).EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 2Amounts due to Member States decided for the 2018 financial year (*)Compl. Payment 
 
33 

in EUR05 02 10 02 88.600.000,0088.600.000,0024.696.000,0024.696.000,0005 04 03 02pm0,00pm0,0005 07 01 029.280.000,009.279.971,589.879.183,009.859.896,5005 08 01 00 14.900.087,0014.743.559,2314.194.446,0014.131.123,3705 08 02 00 0,000,006.826.858,006.570.682,4405 08 03 00 2.806.812,001.895.012,706.625.979,006.514.999,00TOTAL115.586.899,00114.518.543,5162.222.466,0061.772.701,31C505 07 01 026.236,406.236,406.236,406.236,40Direct management payments on additional appropriations (assigned revenue) and not-automatically carried over appropriations from financial year 2017 to financial year 2018Budget itemAdditional / CarryoversCommitmentsPayment appropriations Amounts charged (payments)ANNEX  3Payments carried out under direct management by the European Commission during financial year 2018 (differentiated appropriations)Direct management payments on the appropriations of the 2018 BudgetTotal available commitment appropriationsTotal available payment appropriations Budget itemCommitmentsAmounts charged (payments) 
 
 
 
34 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTPayments carried out under direct management by the European Commission during financial year 2018 (non-differentiated appropriations)in EUR05 01 04 01 7.600.000,006.796.076,01803.923,992.646.783,994.149.292,0205 01 06 01 3.080.000,003.080.000,000,003.080.000,000,0005 08 06 00 14.560.000,0014.557.195,662.804,342.557.003,4512.000.192,2105 08 09 00 3.140.000,002.491.708,95648.291,051.123.762,081.367.946,87TOTAL28.380.000,0026.924.980,621.455.019,389.407.549,5217.517.431,10------CommitmentsTotal commitmentscarryoversremaining carryovers 05 01 04 01 4.215.046,74184.011,484.031.035,264.027.535,263.500,0005 01 06 01 0,00----05 08 06 00 12.237.313,49715.605,0011.521.708,4911.498.787,7522.920,7405 08 09 001.219.325,83-1.219.325,831.219.325,830,00TOTAL17.671.686,06899.616,4816.772.069,5816.745.648,8426.420,74Direct management payments on additional appropriations (assigned revenue) and not-automatically carried over appropriations from financial year 2017 to financial year 2018Budget itemCarryoversCommitmentsAvailable appropriations Amounts charged (payments)Still to be chargedDirect management payments on automatically carried over appropriations from financial year 2017 to financial year 2018Budget itemDecommitmentsAmounts charged (payments)Appropriations lapsingEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  4Direct management payments on the appropriations of the 2018 BudgetTotal available appropriationsBudget itemCommitmentsCancelled commitment appropriations  Amounts charged (payments)Automatic carryovers 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2018AMENDING BUDGET 6/2018(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2018DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2019DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)AGRICULTURE  AND  RURAL DEVELOPMENT43.234.516.899-1.400.0002.051.159.334045.284.276.23344.364.488.153919.788.080899.331.52620.456.554100%0501ADMINISTRATIVE EXPENDITURE OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA11.080.000-400.0000010.680.0009.876.076803.9240803.92492%2050104Support expenditure 8.000.000-400.000007.600.0006.796.076803.9240803.92489%205010401European Agricultural Guarantee Fund (EAGF) - Non-operational technical assistance8.000.000-400.000007.600.0006.796.076803.9240803.92489%2050106Executive agencies3.080.0000003.080.0003.080.000000100%205010601Consumer, Health, Agriculture and Food Executive Agency — Contribution from the Agricultural promotion programme3.080.0000003.080.0003.080.000000100%0502IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR THROUGH INTERVENTIONS IN AGRICULTURAL MARKETS2.358.100.0000400.000.00045.267.9082.803.367.9082.709.448.85493.919.05493.914.1114.943100%2050201Cerealsp.m.0014.897.95714.897.95714.897.957000-205020101Export refunds for cereals p.m.00000000-205020102Intervention storage of cerealsp.m.00000000-205020199Other measures (cereals)p.m.0014.897.95714.897.95714.897.957000-2050202Ricep.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 productsp.m.00000000-2050204Food programmesp.m.00000000-205020499Other measures (food programmes) p.m.00000000-2050205Sugar 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 oil46.100.000001.820.79047.920.79047.920.784606100%205020603Private storage of olive oilp.m.00000000-205020605Quality improvement measures46.000.000001.920.79047.920.79047.920.784606100%205020699Other measures (olive oil)100.00000-100.00000000-2050207Textile plants100.00000-100.00000000-205020702Private storage of flax fibrep.m.00000000-205020703Cotton — National restructuring programmesp.m.00000000-205020799Other measures (textile plants)100.00000-100.00000000-2050208Fruits and vegetables531.800.0000400.000.00027.263.942959.063.942865.146.64893.917.29493.914.1113.183100%205020803Operational funds for producer organisations 472.000.0000400.000.00052.814.682924.814.682830.900.57193.914.11193.914.1110100%205020811Aid to producer groups for preliminary recognition10.000.00000-5.155.0004.845.0004.844.99010010100%205020812School fruit scheme10.000.00000-140.7409.859.2609.859.260000100%205020899Other measures (fruit and vegetables)39.800.00000-20.255.00019.545.00019.541.8273.17303.173100%(a)05EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2018  FINANCIAL YEARMFFH TCAIHEADING 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2018AMENDING BUDGET 6/2018(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2018DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2019DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)2050209Products of the wine-growing sector1 058 000 00000-89 905 860968 094 140968 094 138202100%205020908National support programmes for the wine sector1 057 000 00000-88 996 960968 003 040968 003 038202100%205020999Other measures (wine-growing sector)1 000 00000-908 90091 10091 100000-2050210Promotion171 600 00000-10 385 290161 214 710161 214 706404100%205021001Promotion measures - Payments by Member States83 000 00000-10 385 29072 614 71072 614 706404100%205021002Promotion measures - Direct payments by the Union88 600 00000088 600 00088 600 000000100%205021099Other measures (promotion)p.m.00000000-2050211Other plant products/measures233 400 00000-2 201 990231 198 010231 198 002808100%205021103Hops - Aid to producer organisations2 300 00000-23 0002 277 0002 277 000000100%205021104POSEI (excluding direct payments)231 000 00000-2 249 156228 750 844228 750 836808100%205021199Other measures (other plant products/measures)100 0000070 166170 166170 166000-2050212Milk and Milk products34 100 00000166 982 990201 082 990201 081 2751 71501 715100%205021201Refunds for milk and milk products p.m.00000000-205021202Storage measures for skimmed-milk powder12 000 00000170 323 930182 323 930182 323 930101100%205021204Storage measures for butter and creamp.m.00000000-205021206Private storage of certain cheesesp.m.00000000-205021208School milk22 000 00000-2 944 14019 055 86019 055 851909100%205021299Other measures (milk and milk products)100 00000-396 800-296 800-298 5051 70501 705101%2050213Beef and Vealp.m.00129 789129 789129 787202100%205021301Refunds for beef and vealp.m.00112 312112 312112 311101100%205021302Storage measures for beef and vealp.m.00000000-205021304Refunds for live animalsp.m.0031 89131 89131 890101100%205021399Other measures (beef and veal)p.m.00-14 414-14 414-14 415101100%2050214Sheepmeat and goatmeatp.m.00-1 390-1 390-1 391101100%205021401Private storage of sheepmeat and goatmeatp.m.00000000-205021499Other measures (sheepmeat and goatmeat)p.m.00-1 390-1 390-1 391101100%2050215Pigmeat, eggs and poultry, bee-keeping and other animal products95 000 00000-31 050 93063 949 07063 949 05614014100%205021501Refunds for pigmeatp.m.0012121110195%205021502Private storage of pigmeatp.m.00000000-205021504Refunds for eggsp.m.00000000-205021505Refunds for poultrymeatp.m.0012 25612 25612 255101-205021506Specific aid for bee-keeping35 000 00000-1 088 43833 911 56233 911 555707100%205021599Other measures (pigmeat, poultry, eggs , bee-keeping, other animal products)60 000 00000-29 974 76030 025 24030 025 234606100%2050218School schemes188 000 00000-32 182 100155 817 900155 817 892808-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2018  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2018AMENDING BUDGET 6/2018(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2018DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2019DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019(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 OBJECTIVES40 668 700 00001 651 153 098042 319 853 09841 496 516 339823 336 759814 417 4158 919 344100%2050301Decoupled direct payments34 309 100 00001 200 653 098150 083 60135 659 836 69935 304 819 644355 017 055354 917 41599 640100%205030101SPS (single payment scheme)19 000 00000-4 724 59014 275 41014 275 401909100%205030102SAPS (single area payment scheme)4 162 000 0000015 307 2374 177 307 2374 177 307 237000100%205030107Redistributive payment1 666 000 00000-15 183 9241 650 816 0761 650 816 075101100%205030110Basic payment scheme (BPS)16 326 100 00001 200 653 098129 009 82217 655 762 92017 300 845 505354 917 415354 917 4150100%205030111Payment for agricultural practices beneficial for the climate and the environment11 739 000 0000035 595 41111 774 595 41111 774 595 411000100%205030112Payment for farmers in areas with natural constraints5 000 00000-84 8874 915 1134 915 112101100%205030113Payment for young farmers391 000 00000-9 387 506381 612 494381 612 493101100%205030199Other (decoupled direct payments)1 000 00000-447 962552 038452 40999 629099 629-2050302Other direct payments5 900 000 00000-149 989 5535 750 010 4475 750 010 445202100%205030240Crop-specific payment for cotton242 000 000001 748 034243 748 034243 748 034000100%205030244Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments2 000 00000-1 141 769858 231858 230101100%205030250POSEI - European Union support programmes420 000 000002 006 970422 006 970422 006 970000100%205030252POSEI - Aegean Islands17 000 00000-235 38516 764 61516 764 615000100%205030260Voluntary coupled support scheme3 993 000 0000040 188 8564 033 188 8564 033 188 856000100%205030261Small farmers scheme1 224 000 00000-188 413 5001 035 586 5001 035 586 499101100%205030299Other (direct payments)2 000 00000-4 142 759-2 142 759-2 142 759000-2050303Additional amounts of aid100 00000-94 0485 9525 951101100%2050309Reimbursement of direct payments to farmers from appropriations carried- over in relation to financial discipline (c)p.m.0450 500 000459 500 000910 000 000441 680 299468 319 701459 500 0008 819 70199%2050310Reserve for crisis in the agricultural sector459 500 00000-459 500 00000000-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2018  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2018AMENDING BUDGET 6/2018(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2018DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2019DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2019(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0504RURAL DEVELOPMENT000-479 631-479 631-488 5238 89208 892-2050401Completion of rural development financed by the EAGGF-Guarantee Section — Programming period 2000 - 2006p.m.00-479 631-479 631-488 5238 89208 892-205040114Completion of rural development financed by the EAGGF Guarantee Section -  Programming period 2000-2006p.m.00-479 631-479 631-488 5238 89208 892-2050403Completion of other measuresp.m.00000000-205040302Plant and animal genetic resources - Completion of earlier measuresp.m.00000000-0507AUDIT OF AGRICULTURAL EXPENDITURE FINANCED BY THE EAGF160 230 00006 236-44 788 277115 447 959115 447 93029029100%2050701Control of agricultural expenditure35 730 00006 236-9 062 72526 673 51126 673 48229029100%205070102Monitoring and preventive measures - Direct payments by the Union9 130 00006 236150 0009 286 2369 286 20828028100%205070106Expenditure for financial corrections in favour of Member States following decisions on accounting clearance of previous years' 21 400 00000-9 171 48012 228 52012 228 519101100%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 5 200 00000-41 2455 158 7555 158 755000100%2050702Settlement of disputes124 500 00000-35 725 55288 774 44888 774 448000-0508POLICY STRATEGY AND COORDINATION OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA36 406 899-1 000 0000035 406 89933 687 4771 719 42201 719 42295%2050801Farm Accountancy Data Network (FADN) 14 900 08700014 900 08714 743 559156 5280156 52899%2050802Surveys on the structure of agricultural holdings000000000-2050803Restructuring of systems for agricultural surveys2 806 8120002 806 8121 895 013911 7990911 79968%2050806Enhancing public awareness of the common agricultural 14 560 00000014 560 00014 557 1962 80402 804100%2050809EAGF - Operational technical assistance4 140 000-1 000 000003 140 0002 491 709648 2910648 29179% TOTAL  2018  EAGF  43 234 516 899-1 400 0002 051 159 334045 284 276 23344 364 488 153919 788 080908 331 52611 456 554100%(a)MFFH  = Multiannual Financial Framework Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item(b)For EAGF, the Amending Budget No 6/2017 concerns only item 05 01 04 01 and article 05 08 09: appropriations were reduced by EUR 0.9 million and EUR 1.0 million respectively.(c)The difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2018 which cannot be used by the EAGF after 2018. (a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2018  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC4Clearance of EAGF accounts – Assigned revenue861 884 003,5505 02 08 03196 155 472,4305 02 08 03C4Operational funds for producer organisations102 241 361,5605 03 01 10665 728 531,1205 03 01 10C4Basic payment scheme (BPS)310 811 116,06861 884 003,55413 052 477,62448 831 525,936 7 0 2 IC4EAGF Irregularities – Assigned revenue131 592 394,8905 03 01 10131 592 394,89C4Basic payment scheme (BPS)131 592 394,896 7 0 3 IC4Superlevy from milk producers – Assigned revenue3 884 635,1205 03 01 103 884 635,12C4Basic payment scheme (BPS)3 884 635,12135 477 030,01135 477 030,010,006 7 0   IC4Revenue concerning EAGF997 361 033,566 7    IC4REVENUE CONCERNING EAGFTOTAL Chapter 67997 361 033,56997 361 033,56548 529 507,63448 831 525,93TOTAL997 361 033,56TOTAL548 529 507,63448 831 525,9305 03 01 1005 03 01 10FundsDescriptionAmountCarriedforward to 2019Budgetary ItemAmountDetailTotalBudgetary Expenditure ItemITEMFundsDescriptionAmountLink - Budgetary AttributionAssigned Revenue 2018Use 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 Appropriations 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC5Clearance of EAGF accounts – Assigned revenue603 292 064,3605 02 08 03203 844 527,5705 02 08 03C5Operational funds for producers organisations203 844 527,5705 03 01 10399 447 536,7905 03 01 01C5Basic payment scheme (BPS)399 447 536,79603 292 064,36603 292 064,366 7 0 2 IC5EAGF Irregularities – Assigned revenue0,006 7 0 3 IC5Superlevy from milk producers – Assigned revenue0,000,000,006 7 0   IC5Revenue concerning EAGF603 292 064,366 7    IC5REVENUE CONCERNING EAGFTOTAL Chapter 67   603 292 064,36603 292 064,36603 292 064,36TOTAL603 292 064,36TOTAL603 292 064,36FundsDescriptionAmountBudgetary ItemAmountDetailTotalBudgetary Expenditure ItemITEMFundsDescriptionAmountLink - Budgetary AttributionAssigned Revenue 2018Use 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 Appropriations 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 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 OILFIBRE FLAX AND HEMPPRODUCTS OF THE WINE-GROWING SECTOR/ ALCOHOLMILK PRODUCTS182,321,22181,1011,6942,91126,50126,50SKIMMED MILK182,321,22181,1011,6942,91126,50126,50BUTTER AND CREAMCHEESEBEEF MEATPIGMEAT        T O T A L182,321,22181,1011,6942,91126,50126,50Difference between purchase and sales priceTotal depreciationPurchase depreciationComplementary depreciation end of the exerciceEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  8Budget 2018 - 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 - 2018 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 01 04 01C1Support expenditure for European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance05 01 04C1Support expenditure for operations and programmes in the ‘Agriculture and rural development’ policy area00000000000000005 01 06 01C1Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme05 01 06C1Executive agencies00000000000000005 01C1Administrative expenditure of the ‘Agriculture and rural development’ policy area00000000000000005 02 01 99C1Other measures (cereals)1 338 8633 396 2949 084 32705 02 01C1Cereals000001 338 86300000003 396 2949 084 32705 02 06 05C1Quality improvement measures13 392 496523 79534 004 49305 02 06C1Olive oil000000013 392 4960523 795034 004 49300005 02 08 03C145 499 3111 413 4132 951 44926 118 291263 03612 725 583137 000 57253 485 309170 303 813758 819448 09005 02 08 03C472 148 89530 092 46605 02 08 03C514 614 202784 3331 837 22614 880 7454 105 7676 578 67725 923 67026 311 73078 842 97438 970252 75805 02 08 03C1,C4,C560 113 51302 197 7464 788 67540 999 03604 368 80319 304 260235 073 137109 889 5060249 146 787797 789700 848005 02 08 11C1Aid to producer groups for preliminary recognition1 981 6762 91105 02 08 12C1School fruit scheme220 490548 422462 6831 503 832646 4521 044 2445 16340 61530 42566 66205 02 08 99C1Other measures (fruit and vegetables)859 6441 700 1681 003 42762 693555 00205 02 08C145 719 8021 981 6761 961 8353 414 13227 622 1230263 03613 585 227139 347 19254 532 4651 008 590170 407 1211 344 247448 09066 66205 02 08C40000000072 148 89530 092 4660000005 02 08C514 614 2020784 3331 837 22614 880 74504 105 7676 578 67725 923 67026 311 730078 842 97438 970252 758005 02 08C1,C4,C560 334 0031 981 6762 746 1685 251 35842 502 86804 368 80320 163 904237 419 757110 936 6621 008 590249 250 0951 383 217700 84866 66205 02 09 08C1National support programmes for the wine sector24 339 9895 115 51333 515 02914 625 985161 384 689280 544 9975 591 596308 581 4064 645 86905 02 09 99C1Other measures (wine-growing sector)90 39770205 02 09C1Products of the wine-growing sector024 339 9895 115 513033 515 0290014 625 985161 475 086280 544 9975 591 596308 582 1084 645 8690005 02 10 01C1Promotion measures — Payments by Member States3 662 816577 9261 295 7771 654 2601 202 94096 6761 647 17512 262 4589 266 40411 409 75214 121 2221 464 901377 9581 967 84805 02 10 02C1Promotion measures — Direct payments by the Union05 02 10C1Promotion3 662 816577 9261 295 7771 654 2601 202 94096 6761 647 17512 262 4589 266 40411 409 752014 121 2221 464 901377 9581 967 84805 02 11 03C1Hops — Aid to producer organisations2 277 00005 02 11 04C1POSEI (excluding direct payments)5 259 24375 336 589124 773 12105 02 11 99C1Other measures (other plant products/measures)42 284127 88205 02 11C1Other plant products/measures00002 277 000005 259 24375 378 873124 773 1210127 88200005 02 12 02C1Storage measures for skimmed-milk powder34 390 1851 899 22433 149 770335 91319 529 4202 157 85938 113 8602 727 21915 390 84505 02 12 08C1School milk49 60086 719556 443200 9554 27791 2747 28051 4824 466 14332 6581 538 46674 2222 35705 02 12 99C1Other measures (milk and milk products)-14 101-403-4451 770-19 302-115 256-14 71705 02 12C1Milk and milk products34 425 68401 985 944556 04033 350 280340 19019 622 4647 2802 190 03942 464 74717 9421 538 46674 2222 729 57715 390 84505 02 13 01C1Refunds for beef and veal05 02 13 04C1Refunds for live animals31 89005 02 13 99C1Other measures (beef and veal)-2 411-8 155-3 84905 02 13C1Beef and veal-2 41100031 8900000-8 1550-3 84900005 02 14 99C1Other measures (sheepmeat and goatmeat)-1 321-7105 02 14C1Sheepmeat and goatmeat000000000-1 3210-7100005 02 15 01C1Refunds for pigmeat05 02 15 05C1Refunds for poultrymeat12 25505 02 15 06C1Specific aid for bee-keeping249 313977 6961 250 506152 2841 367 33681 19536 3303 408 6765 151 9953 670 5801 130 5282 892 55184 350192 869314 62105 02 15 99C1Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)-229 105 243-1 90505 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products249 311977 6961 250 506152 2841 379 59181 19536 3303 408 6765 151 99532 775 8241 130 5282 890 64584 350192 869314 62105 02 18 00C1School schemes1 090 3423 748 8686 139 178812 40830 831 3771 304 5022 552 29214 188 8201 871 204984 74029 795 935200 9071 546 2952 110 34405 02 18C1School schemes1 090 3423 748 8686 139 178812 40830 831 3771 304 5022 552 292014 188 8201 871 204984 74029 795 935200 9071 546 2952 110 34405 02C185 145 54331 626 15617 748 7536 589 123130 210 2303 161 42624 121 29662 541 366406 998 409548 886 4308 733 396561 463 9547 814 4958 691 08228 934 64605 02C40000000072 148 89530 092 4660000005 02C514 614 2020784 3331 837 22614 880 74504 105 7676 578 67725 923 67026 311 730078 842 97438 970252 758005 02C1,C4,C599 759 74531 626 15618 533 0868 426 349145 090 9753 161 42628 227 06469 120 043505 070 975605 290 6268 733 396640 306 9287 853 4658 943 84028 934 646EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2018 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsOperational funds for producer organisationsFruit and vegetablesImproving the competitiveness of the agricultural sector through interventions in agricultural markets 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2018 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 03 01 01C1Single payment scheme (SPS)38 42830 479144 2691 002 845326 8273 092 521298 5813 5987 837 26905 03 01 02C1Single area payment scheme (SAPS)366 317 752449 292 14978 121 04930 073 011115 732 536175 342 07805 03 01 07C1Redistributive payment46 059 38054 146 765331 274 006703 157 80323 400 16069 306 88605 03 01 10C1160 710 002539 907 7932 931 168 656805 121 7251 017 329 1632 489 137 2593 048 598 868101 712 4341 643 986 50305 03 01 10C4190 439214 8681 719 9141 891 1531 119 15330 545 47610 055 815329 700175 476 96005 03 01 10C553 526 8561 23426 831679 109143 167 3843 519 7472 681191 886 18305 03 01 10C1,C4,C5214 427 29600540 123 8952 932 915 4010807 691 9861 018 448 3162 662 850 1193 062 174 430102 044 8152 011 349 64600005 03 01 11C1Payment for agricultural practices beneficial for the climate and the environment145 803 581233 925 336248 017 624246 098 4971 422 265 26635 912 767352 640 013525 567 1051 404 783 3632 096 954 55571 333 3321 018 393 37014 778 50566 698 927137 284 58305 03 01 12C1Payment for farmers in areas with natural constraints2 795 05405 03 01 13C1Payment for young farmers8 357 290735 6942 421 3004 547 48750 279 479345 17419 686 34321 902 53218 665 77050 309 5614 506 59040 107 201423 0543 297 2287 991 55405 03 01 99C1Other (decoupled direct payments)-108 814-3 2334 28617 560353 6082 08605 03 01C1360 859 866655 125 547699 731 073793 376 0774 735 131 676114 378 9901 178 450 9261 565 125 6283 915 683 1995 899 336 927200 956 1142 710 677 95245 274 570185 728 690389 927 18705 03 01C4190 43900214 8681 719 91401 891 1531 119 15330 545 47610 055 815329 700175 476 96000005 03 01C553 526 856001 23426 8310679 1090143 167 3843 519 7472 681191 886 18300005 03 01C1,C4,C5414 577 161655 125 547699 731 073793 592 1794 736 878 421114 378 9901 181 021 1881 566 244 7814 089 396 0595 912 912 490201 288 4953 078 041 09545 274 570185 728 690389 927 18705 03 02 40C1Crop-specific payment for cotton2 646 328181 760 43959 341 26705 03 02 44C1Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments4013 23965-14055 287226 654393 32847 44005 03 02 50C1POSEI — European Union support programmes188 668 090151 174 32105 03 02 52C1POSEI — Smaller Aegean islands16 764 61505 03 02 60C1Voluntary coupled support scheme80 792 081115 596 933123 660 45923 593 1225 919 0812 901 577169 180 945562 525 6911 042 713 16835 843 730420 867 2403 814 36133 852 03968 648 34005 03 02 61C1Small farmers scheme2 828 11220 471 424999 77393 688 227117 375 5163 343 995142 392 6426 593 65705 03 02 99C1Other (direct payments)-6 2590-616-3864 50841 738149 95039 417-2 375 98505 03 02C1Other direct payments80 785 861121 084 612123 660 52423 592 50620 471 0246 918 8532 906 085461 435 964928 115 8001 194 153 56039 187 724561 277 2253 814 36140 445 69668 695 78005 03 03 00C1Additional amounts of aid1212-1402 2481 03805 03 03C1Additional amounts of aid00012120-14002 248001 03800005 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6 085 0807 656 71010 760 49110 264 98257 789 2701 283 75613 088 00216 157 13354 846 58286 455 64536 372 249355 7841 944 1393 885 72805 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6 085 0807 656 71010 760 49110 264 98257 789 2701 283 75613 088 00216 157 13354 846 58286 455 645036 372 249355 7841 944 1393 885 72805 03C1441 645 728776 210 159823 391 597816 968 7054 755 602 702121 297 8431 181 356 8722 026 561 5924 843 801 2477 093 490 488240 143 8393 271 956 21549 088 931226 174 386458 622 96705 03C26 085 0807 656 71010 760 49110 264 98257 789 2701 283 75613 088 00216 157 13354 846 58286 455 645036 372 249355 7841 944 1393 885 72805 03C4190 43900214 8681 719 91401 891 1531 119 15330 545 47610 055 815329 700175 476 96000005 03C553 526 856001 23426 8310679 1090143 167 3843 519 7472 681191 886 18300005 03C1,C2,C4,C5501 448 102783 866 869834 152 088827 449 7894 815 138 717122 581 5991 197 015 1352 043 837 8795 072 360 6907 193 521 695240 476 2193 675 691 60849 444 714228 118 525462 508 695Decoupled direct paymentsEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2018 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsBasic payment scheme (BPS)Direct payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives 
 
 
 
 
44 

DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2018 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-1 957-7 292-27-6 214-472 76105 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006000-1 957-7 29200-270-6 2140-472 76100005 04C1Rural development000-1 957-7 29200-270-6 2140-472 76100005 07 01 02C1Monitoring and preventive measures — Direct payments by the Union (***)05 07 01 06C1Expenditure 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 EAGF329 2122 897 51494 428870 4297 284 73911 68905 07 01 07C1Expenditure 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 EAGF3 291 7781 866 97705 07 01C1Control of agricultural expenditure000329 2122 897 51494 428870 4293 291 7781 866 977007 284 73911 6890005 07 02 00C1Settlement of disputes7 654 2076 617 94036 582 058427 544694 1552 503 65024 024 32005 07 02C1Settlement of disputes7 654 207006 617 94036 582 0580427 544694 1552 503 65024 024 3200000005 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)7 654 207006 947 15239 479 57294 4281 297 9733 985 9324 370 62724 024 32007 284 73911 6890005 08 01C1Farm Accountancy Data Network (FADN)05 08 03C1Restructuring of systems for agricultural surveys05 08 06C1Enhancing public awareness of the common agricultural policy05 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance05 08C1Policy strategy and coordination of the ‘Agriculture and rural development’ policy area000000000000000534 445 477807 836 315841 140 350830 503 0244 925 285 213124 553 6971 206 776 1412 093 088 8645 255 170 2847 666 395 024248 877 2343 840 232 14756 915 115234 865 468487 557 6136 085 0807 656 71010 760 49110 264 98257 789 2701 283 75613 088 00216 157 13354 846 58286 455 645036 372 249355 7841 944 1393 885 728190 43900214 8681 719 91401 891 1531 119 153102 694 37140 148 281329 700175 476 96000068 141 0580784 3331 838 46014 907 57604 784 8766 578 677169 091 05429 831 4772 681270 729 15638 970252 7580608 862 053815 493 025852 685 174842 821 3344 999 701 973125 837 4531 226 540 1722 116 943 8275 581 802 2927 822 830 428249 209 6154 322 810 51357 309 869237 062 365491 443 341Sub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5TOTAL  2018  EAGF  EXPENDITURE  BY  MEMBER  STATE(***) Recovery Order of EUR 6 236 EUR (fund source C5) made by the Joint Research Centre not included.EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2018 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment Appropriations(*) The table only shows budget items/articles for which   expenditure occurred in 2018.(**) In 2018, the amount paid out was EUR 526 116.83 less due to suspended amounts for Poland. 
 
 
 
45 

DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2018 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 01 04 01C1Support expenditure for European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance6 796 0766 796 07605 01 04C1Support expenditure for operations and programmes in the ‘Agriculture and rural development’ policy area00000000000006 796 0766 796 07605 01 06 01C1Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme3 080 0003 080 00005 01 06C1Executive agencies00000000000003 080 0003 080 00005 01C1Administrative expenditure of the ‘Agriculture and rural development’ policy area00000000000009 876 0769 876 07605 02 01 99C1Other measures (cereals)1 078 47314 897 95705 02 01C1Cereals00000000001 078 47300014 897 95705 02 06 05C1Quality improvement measures47 920 78405 02 06C1Olive oil0000000000000047 920 78405 02 08 03C13 880 43112 947 0645 252 3825 650 79110 728 226860 1551 394 7931 287 9495 736 11126 109 093524 814 68205 02 08 03C4102 241 36205 02 08 03C5576 0129 821 0162 953 893383 6271 506 045162 7421 019 531809 43312 441 178203 844 52805 02 08 03C1,C4,C504 456 443022 768 0808 206 2756 034 41812 234 272860 15501 557 5352 307 4806 545 54338 550 2710830 900 57105 02 08 11C1Aid to producer groups for preliminary recognition53 0752 807 3284 844 99005 02 08 12C1School fruit scheme641 323528 660570 6293 549 6609 859 26005 02 08 99C1Other measures (fruit and vegetables)51 28315 275 65333 95719 541 82705 02 08C103 933 506012 998 3475 893 70524 262 43211 332 8134 409 81401 394 7931 287 9495 736 11126 109 0930559 060 75905 02 08C400000000000000102 241 36205 02 08C50576 01209 821 0162 953 893383 6271 506 04500162 7421 019 531809 43312 441 1780203 844 52805 02 08C1,C4,C504 509 518022 819 3628 847 59724 646 05812 838 8584 409 81401 557 5352 307 4806 545 54338 550 2710865 146 64805 02 09 08C1National support programmes for the wine sector27 240 74111 786 48765 207 56416 583 1225 044 9453 795 105968 003 03805 02 09 99C1Other measures (wine-growing sector)91 10005 02 09C1Products of the wine-growing sector027 240 7410011 786 487065 207 56416 583 1225 044 9453 795 1050000968 094 13805 02 10 01C1Promotion measures — Payments by Member States1 919 1002 270 2973 818 381893 956271 0511 002 9021 430 90772 614 70605 02 10 02C1Promotion measures — Direct payments by the Union88 600 00088 600 00005 02 10C1Promotion0001 919 1002 270 2973 818 381893 956271 0511 002 9020001 430 90788 600 000161 214 70605 02 11 03C1Hops — Aid to producer organisations2 277 00005 02 11 04C1POSEI (excluding direct payments)23 381 883228 750 83605 02 11 99C1Other measures (other plant products/measures)170 16605 02 11C1Other plant products/measures00000023 381 8830000000231 198 00205 02 12 02C1Storage measures for skimmed-milk powder17 642 56410 694 825109 8701 981 2864 201 089182 323 93005 02 12 08C1School milk7 85955 65351 40983 436165 903725 5644 699 795162 897287 4394 727 072926 94619 055 85105 02 12 99C1Other measures (milk and milk products)-46-104-135 900-298 50505 02 12C1Milk and milk products7 85955 653017 693 97383 43610 860 728725 5644 699 7490272 7672 268 6214 727 0724 992 1340201 081 27505 02 13 01C1Refunds for beef and veal112 3110112 31105 02 13 04C1Refunds for live animals31 89005 02 13 99C1Other measures (beef and veal)-14 41505 02 13C1Beef and veal00000112 31100000000129 78705 02 14 99C1Other measures (sheepmeat and goatmeat)-1 39105 02 14C1Sheepmeat and goatmeat00000000000000-1 39105 02 15 01C1Refunds for pigmeat111105 02 15 05C1Refunds for poultrymeat12 25505 02 15 06C1Specific aid for bee-keeping18 0492 503 0608 304173 927870 7122 928 661992 2493 583 874343 879551 688110 981312 889552 45333 911 55505 02 15 99C1Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)963 385-41 48630 025 23405 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products18 0492 503 0608 304173 927870 7123 892 045992 2493 542 388343 879551 688110 981312 889552 464063 949 05605 02 18 00C1School schemes447 3346 048 734163 6357 700 2082 521 26425 363 4886 450 511950 1133 310 6782 773 4992 911 216155 817 89205 02 18C1School schemes447 3346 048 734163 6357 700 2082 521 26425 363 48806 450 511950 1133 310 6782 773 49902 911 2160155 817 89205 02C1473 24239 781 694171 93940 485 55523 425 90068 309 386102 534 02935 956 6367 341 8399 325 0317 519 52210 776 07235 995 81488 600 0002 403 362 96505 02C400000000000000102 241 36205 02C50576 01209 821 0162 953 893383 6271 506 04500162 7421 019 531809 43312 441 1780203 844 52805 02C1,C4,C5473 24240 357 706171 93950 306 57126 379 79368 693 013104 040 07535 956 6367 341 8399 487 7738 539 05311 585 50548 436 99288 600 0002 709 448 854  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2018 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsOperational funds for producer organisationsFruit and vegetablesImproving the competitiveness of the agricultural sector through interventions in agricultural markets 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2018 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 03 01 01C1Single payment scheme (SPS)67 161926 547684 82815 528486 45114 275 40105 03 01 02C1Single area payment scheme (SAPS)657 568 6491 291 412 635769 233 811244 213 5684 177 307 23705 03 01 07C1Redistributive payment273 064 33716 664 11886 812 19046 930 4291 650 816 07505 03 01 10C122 032 240189 944487 729 297447 482 076242 112 27671 125 518251 665 244372 252 4681 822 848 35616 455 109 82205 03 01 10C41 595769 7971 890 203178 3242 84143 925682 035221 175 949446 288 14605 03 01 10C516 739431 908405 34137 951216 3325 529 242399 447 53705 03 01 10C1,C4,C522 048 9790191 539488 931 002449 372 2790242 695 940071 128 3590251 747 120373 150 8352 049 553 547017 300 845 50505 03 01 11C1Payment for agricultural practices beneficial for the climate and the environment9 866 517381 814 995503 635208 372 875200 065 119871 376 200165 968 482450 956 46840 330 808130 974 548154 510 463205 506 458933 892 01911 774 595 41105 03 01 12C1Payment for farmers in areas with natural constraints2 120 0584 915 11205 03 01 13C1Payment for young farmers602 95212 710 9872 26712 436 00113 539 37557 620 4731 844 05011 686 8942 619 953575 99810 270 7899 838 96614 287 532381 612 49305 03 01 99C1Other (decoupled direct payments)177 1059 883-710452 40905 03 01C132 501 7081 052 271 735695 846708 605 334662 013 1162 493 483 528426 588 9231 318 689 362116 196 337375 764 114416 451 324587 613 4202 818 444 788034 459 083 96205 03 01C4001 595769 7971 890 2030178 32402 841043 925682 035221 175 9490446 288 14605 03 01C516 73900431 90800405 34100037 951216 3325 529 2420399 447 53705 03 01C1,C4,C532 518 4481 052 271 735697 441709 807 039663 903 3192 493 483 528427 172 5881 318 689 362116 199 178375 764 114416 533 200588 511 7883 045 149 978035 304 819 64405 03 02 40C1Crop-specific payment for cotton243 748 03405 03 02 44C1Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments100 2663 3354 2029 8033 630538420858 23005 03 02 50C1POSEI — European Union support programmes82 164 559422 006 97005 03 02 52C1POSEI — Smaller Aegean islands16 764 61505 03 02 60C1Voluntary coupled support scheme155 047194 926 9532 913 0481 665 26511 377 047479 238 545111 707 339224 850 90417 284 13057 206 820101 042 81489 426 01351 486 1644 033 188 85605 03 02 61C1Small farmers scheme17 517 1651 461 5999 150 854367 314 84337 267 818214 692 998487 8771 035 586 49905 03 02 99C1Other (direct payments)18 24331 076-1 274231-43 402-2 142 75905 03 02C1Other direct payments155 047212 544 3834 374 6481 686 84320 563 178846 563 190231 138 442439 547 53217 772 00757 206 820101 043 58389 426 43351 442 76205 750 010 44505 03 03 00C1Additional amounts of aid32 6785 95105 03 03C1Additional amounts of aid0000300000002 67805 95105 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline406 32014 822 24733 5358 805 6796 870 50924 551 2576 696 62216 328 661904 6565 473 5925 882 0437 711 55036 248 076441 680 29905 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline406 32014 822 24733 5358 805 6796 870 50924 551 2576 696 62216 328 661904 6565 473 5925 882 0437 711 55036 248 0760441 680 29905 03C132 656 7551 264 816 1195 070 494710 292 177682 576 2983 340 046 718657 727 3651 758 236 894133 968 344432 970 934517 494 907677 039 8542 869 890 228040 209 100 35705 03C2406 32014 822 24733 5358 805 6796 870 50924 551 2576 696 62216 328 661904 6565 473 5925 882 0437 711 55036 248 0760441 680 29905 03C4001 595769 7971 890 2030178 32402 841043 925682 035221 175 9490446 288 14605 03C516 73900431 90800405 34100037 951216 3325 529 2420399 447 53705 03C1,C2,C4,C533 079 8141 279 638 3665 105 623720 299 561691 337 0103 364 597 975665 007 6521 774 565 555134 875 841438 444 526523 458 826685 649 7713 132 843 495041 496 516 339Decoupled direct payments  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2018 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsBasic payment scheme (BPS)Direct payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives 
 
 
 
47 

DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2018 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-272-488 52305 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006000000-2720000000-488 52305 04C1Rural development000000-2720000000-488 52305 07 01 02C1Monitoring and preventive measures — Direct payments by the Union (***)9 279 9729 279 97205 07 01 06C1Expenditure 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 EAGF72 1270553 42127114 93212 228 51905 07 01 07C1Expenditure 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 EAGF5 158 75505 07 01C1Control of agricultural expenditure72 12700000553 4210270114 932009 279 97226 667 24605 07 02 00C1Settlement of disputes7 958 0261 677 398159139 563495 43088 774 44805 07 02C1Settlement of disputes0007 958 0261 677 3980159000139 563495 4300088 774 44805 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)72 127007 958 0261 677 3980553 5800270254 496495 43009 279 972115 441 69405 08 01C1Farm Accountancy Data Network (FADN)14 743 55914 743 55905 08 03C1Restructuring of systems for agricultural surveys1 895 0131 895 01305 08 06C1Enhancing public awareness of the common agricultural policy14 557 19614 557 19605 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance2 491 7092 491 70905 08C1Policy strategy and coordination of the ‘Agriculture and rural development’ policy area000000000000033 687 47733 687 47733 202 1231 304 597 8135 242 433758 735 758707 679 5963 408 356 105760 814 7021 794 193 530141 310 210442 295 965525 268 925688 311 3562 905 886 042141 443 52442 770 980 046406 32014 822 24733 5358 805 6796 870 50924 551 2576 696 62216 328 661904 6565 473 5925 882 0437 711 55036 248 0760441 680 299001 595769 7971 890 2030178 32402 841043 925682 035221 175 9490548 529 50816 739576 012010 252 9242 953 893383 6271 911 38600162 7421 057 4821 025 76517 970 4200603 292 06433 625 1821 319 996 0715 277 562778 564 158719 394 2003 433 290 989769 601 0341 810 522 191142 217 707447 932 299532 252 374697 730 7063 181 280 487141 443 52444 364 481 917Sub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5TOTAL  2018  EAGF  EXPENDITURE  BY  MEMBER  STATE(***) Recovery Order of EUR 6 236 EUR (fund source C5) made by the Joint Research Centre not included.  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2018 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment Appropriations(*) The table only shows budget items/articles for which   expenditure occurred in 2018.(**) In 2018, the amount paid out was EUR 526 116.83 less due to suspended amounts for Poland. 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment AppropriationsIn EUR millionMEASURE05 01 04   Support expenditure of Policy Area Agriculture and Rural Development 8,027,217,907,995,366,196,8005 01 06   Contribution for expenditure of the executive agencies---0,171,562,503,0805 01    ADMINISTRATIVE AGRICULTURAL EXPENDITURE 8,027,217,908,156,928,699,8805 02 01   Cereals41,870,092,460,000,000,0014,9005 02 02   Rice0,000,000,010,000,000,000,0005 02 03   Refunds on non-Annex 1 products9,124,880,130,050,000,000,0005 02 04   Food programmes 515,07491,53-7,24-3,230,000,000,0005 02 05   Sugar-0,23-0,150,460,000,000,000,0005 02 06   Olive oil55,3560,9443,0344,0745,9942,7747,9205 02 07   Textile plants25,1617,146,276,136,136,130,0005 02 08   Fruit and vegetables1 071,211 138,091 010,531 118,571 172,72995,42865,1505 02 09   Products of the wine-growing sector1 072,051 044,231 022,391 029,821 027,131 011,75968,0905 02 10   Promotion48,7151,4854,7367,5281,07122,26161,2105 02 11   Other plant products/measures328,93227,65240,75240,02242,01236,86231,2005 02 12   Milk and milk products67,0170,3571,79119,60406,58468,02201,0805 02 13   Beef and veal37,336,490,440,1530,2123,650,1305 02 14   Sheepmeat and goatmeat0,000,000,000,001,843,510,0005 02 15   Pigmeat, eggs and poultry, bee-keeping and other animal products134,4280,5232,9244,18140,6090,7463,9505 02 18School Schemes-----------155,8205 02INTERVENTIONS IN AGRICULTURAL MARKETS  3 406,013 193,232 478,672 666,893 154,283 001,112 709,4505 03 01   Decoupled direct payments37 665,4738 842,1138 952,0638 293,4835 204,0935 366,1735 304,8205 03 02   Other direct payments3 213,932 815,992 707,593 020,545 384,685 759,415 750,0105 03 03   Additional amounts of aid0,640,170,030,040,010,000,0105 03 09   Reimbursement of direct payments in relation to financial discipline---853,97395,36425,58441,6805 03DIRECT PAYMENTS40 880,0341 658,2841 659,6842 168,0440 984,1341 551,1641 496,5205 04 01   Rural development financed by the EAGGF Guarantee Section — Completion of earlier programmes (2000 to 2006)-2,80-1,03-1,40-1,29-1,05-0,52-0,4905 04 03   Other measures0,000,000,000,000,000,000,0005 04RURAL DEVELOPMENT  (by ex-EAGGF Guarantee Section)-2,80-1,03-1,40-1,29-1,05-0,52-0,4905 07 01   Control of agricultural expenditure71,23119,2526,5156,8259,08151,4226,6705 07 02   Settlement of disputes39,130,3292,331,6752,370,0088,7705 07AUDIT OF AGRICULTURAL EXPENDITURE110,37119,58118,8458,49111,45151,42115,4405 08 01   Farm Accountancy Data Network (FADN)14,2814,5214,5214,7215,0814,7314,7405 08 02   Surveys on the structure of agricultural holdings19,910,000,2519,320,000,250,0005 08 03   Restructuring of systems for agricultural surveys1,511,541,754,664,2813,671,9005 08 06   Enhancing public awareness of the common agricultural policy7,917,9610,777,297,9316,2514,5605 08 09   European Agricultural Guarantee Fund (EAGF) — Operational technical assistance1,462,711,671,852,092,062,4905 08POLICY STRATEGY & COORDINATION OF AGRICULTURE & RURAL DEVELOPMENT POLICY AREA45,0826,7328,9647,8429,3846,9633,6911 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 products14,9516,44-----11 02 03   Fisheries programme for the outermost regions15,0015,00-----11 02FISHERIES MARKETS29,9431,44-----17 01 04   Support expenditure for veterinary operations 2,642,64-----17 01ADMINISTRATIVE VETERINARY EXPENDITURE2,642,64-----17 03 02   Community tobacco fund - Direct payments by the European Union0,00------17 03PUBLIC HEALTH0,00------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 factor202,18197,39-----17 04 02   Other measures in the veterinary, animal welfare and public health field18,8713,75-----17 04 03   Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health2,618,00-----17 04 04   Plant-health measures12,8010,23-----17 04 05   Other measures-------17 04 07   Feed and food safety and related activities29,3133,91-----17 04FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH265,77263,29-----TOTAL   EAGF  EXPENDITURE 44 745,5945 302,1444 292,6544 948,1244 285,1144 758,8244 364,4805 02 16  Sugar Restructuring Fund (fund sources C4 and C5)  (*)109,70-----,TOTAL   EXPENDITURE 44 855,2945 302,1444 292,6544 948,1244 285,1144 758,8244 364,48(*)  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006 (Temporary restructuring amounts in the sugar sector)20162017DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  10    EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2012 to 2018  FINANCIAL YEARSBudget Line20122013201420152018 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment Appropriations In EUR million and in %BE649,61,5%3,73,4%653,41,5%645,01,4%612,31,4%625,41,4%610,11,4%592,81,3%608,91,4%BEBG425,00,9%0,00,0%425,00,9%537,51,2%602,11,4%674,21,5%742,91,7%811,61,8%815,51,8%BGCZ768,91,7%0,00,0%768,91,7%838,11,9%893,92,0%898,42,0%861,81,9%865,31,9%852,71,9%CZDK954,12,1%1,11,0%955,22,1%946,02,1%937,22,1%936,52,1%876,62,0%865,51,9%842,81,9%DKDE5 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%5 048,311,3%4 999,711,3%DEEE91,40,2%0,00,0%91,40,2%95,40,2%100,30,2%119,40,3%122,40,3%124,40,3%125,80,3%EEIE1 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%1 232,22,8%1 226,52,8%IEEL2 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%2 111,64,7%2 116,94,8%ELES5 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%5 619,712,6%5 581,812,6%ESFR8 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%8 005,517,9%7 822,817,6%FRHR------0,00,0%96,40,2%165,50,4%190,00,4%209,30,5%249,20,6%HRIT4 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%4 444,39,9%4 322,89,7%ITCY46,20,1%0,00,0%46,20,1%50,20,1%57,00,1%59,10,1%58,00,1%57,00,1%57,30,1%CYLV126,80,3%0,80,8%127,60,3%148,40,3%147,80,3%167,70,4%189,70,4%218,70,5%237,10,5%LVLT330,40,7%1,71,5%332,10,7%357,20,8%384,10,9%414,00,9%440,41,0%449,91,0%491,41,1%LTLU35,00,1%0,00,0%35,00,1%34,30,1%33,50,1%33,70,1%34,50,1%34,60,1%33,60,1%LUHU1 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%1 312,42,9%1 320,03,0%HUMT5,60,0%0,00,0%5,60,0%5,70,0%5,60,0%5,70,0%5,50,0%5,70,0%5,30,0%MTNL927,52,1%0,10,1%927,62,1%905,62,0%852,21,9%883,92,0%819,41,9%822,01,8%778,61,8%NLAT743,91,7%0,00,0%743,91,7%730,01,6%720,61,6%727,81,6%722,61,6%721,81,6%719,41,6%ATPL2 836,16%11,710,6%2 847,76,3%3 184,57%3 215,37%3 572,78%3 603,28,1%3 482,87,8%3 433,37,7%PLPT775,61,7%0,10,1%775,71,7%769,41,7%736,11,7%754,71,7%760,21,7%770,21,7%769,61,7%PTRO1 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%1 828,44,1%1 810,54,1%ROSI125,30,3%0,00,0%125,30,3%138,80,3%146,50,3%143,00,3%146,70,3%144,50,3%142,20,3%SISK332,60,7%0,00,0%332,60,7%363,50,8%380,90,9%439,61,0%435,81,0%443,81,0%447,91,0%SKFI550,41,2%1,91,8%552,31,2%541,51,2%524,71,2%542,71,2%538,51,2%537,81,2%532,31,2%FISE713,21,6%2,72,5%715,91,6%701,91,5%693,71,6%701,31,6%689,01,6%707,11,6%697,71,6%SEUK3 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%3 172,47,1%3 181,37,2%UKEU (4)359,80,8%0,00,0%359,80,8%340,20,8%45,20,1%64,70,1%63,90,1%119,40,3%141,40,3%EU (4)44 745,6100%45 302,1100%44 292,7100%44 948,1100%44 285,1100%44 758,8100%44 364,5100%109,7100%------------ TOTAL  EXPENDITURE44 855,3100%45 302,1100%44 292,7100%44 948,1100%44 285,1100%44 758,8100%44 364,5100%(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) In 2017, the amount paid out was EUR 3.0 million less due to suspended amounts for Poland. For France the suspended amount (EUR 4.8 million) has been completely reimbursed.(3) 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.(4) Expenditure made directly by the Commission.EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDEVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2012  to  2018 Financial years2017 (2)2018 (2)EAGFSRF (3)EAGFEAGFEAGFEAGFTOTAL EAGFMember StateEU 28EAGFSRF (3)TOTALEAGFANNEX  11   Member State20122013201420152016 (1) 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment Appropriations In EUR millionMEASURE201220132014201520162017201805 03 01 01  SPS (single payment scheme)31 080,52931 393,93330 834,24029 281,97243,41619,03314,27505 03 01 02  SAPS (single area payment scheme)5 915,6826 681,1977 366,4377 770,3004 032,3844 068,1234 177,30705 03 01 03  Separate sugar payment281,153280,142274,493277,5430,1650,3300,00005 03 01 04  Separate fruit and vegetables payment12,33212,29011,94212,1500,0950,0000,00005 03 01 05  Specific support (article 68) — Decoupled direct payments376,755463,237457,416500,566-2,2710,2790,00005 03 01 06  Separate soft fruit payment-11,48011,37111,4240,0000,0000,00005 03 01 07  Redistributive payment---440,0521 237,0731 615,6721 650,81605 03 01 10  Basic payment scheme (BPS)----17 857,57517 540,16117 300,84605 03 01 11  Payment for agricultural practices beneficial for the climate and the environment----11 716,39911 767,13311 774,59505 03 01 12  Payment for farmers in areas with natural constraints----2,7942,7634,91505 03 01 13  Payment for young farmers----317,041352,787381,61205 03 01 99  Other (decoupled direct payments)-0,985-0,169-3,843-0,523-0,579-0,1150,45205 03 01   Decoupled direct payments37 665,46538 842,10938 952,05538 293,48535 204,09135 366,16635 304,81905 03 02 01  Crop area payments3,4143,618-----05 03 02 04  Supplementary aid for durum wheat: traditional production zones-0,8380,191-----05 03 02 05  Production aid for seeds22,4160,189-----05 03 02 06  Suckler-cow premium933,971921,054899,017880,8160,6050,396-05 03 02 07  Additional suckler-cow premium49,78848,97847,36948,2770,0160,030-05 03 02 08  Beef special premium72,7260,149-----05 03 02 09  Beef slaughter premium — Calves7,3430,004-----05 03 02 10  Beef slaughter premium — Adults50,4730,410-----05 03 02 13  Sheep and goat premium22,34021,13921,86721,5590,3260,213-05 03 02 14  Sheep and goat supplementary premium6,8246,8216,7846,8400,0520,012-05 03 02 18  Payments to starch potato producers100,4870,135-----05 03 02 19  Area aid for rice152,8400,265-----05 03 02 21  Aid for olive groves1,2600,284-----05 03 02 22  Tobacco premium0,0980,038-----05 03 02 23  Hops area aid0,0000,000-----05 03 02 24  Specific quality premium for durum wheat-0,1610,347-----05 03 02 25  Protein crop premium43,5640,719-----05 03 02 26  Area payments for nuts87,7140,786-----05 03 02 27  Aid for energy crops0,201------05 03 02 28  Aid for silkworms0,3560,4150,3980,440---05 03 02 36  Payments for specific types of farming and quality production113,8831,3070,0810,088---05 03 02 39  Additional amount for sugar beet and cane producers23,00720,94018,5130,174---05 03 02 40  Area aid for cotton245,812242,262231,805244,017243,861233,799243,74805 03 02 41  Transitional fruit and vegetables payment — Tomatoes20,4340,740-----05 03 02 42  Transitional fruit and vegetables payment — Other products than tomatoes34,72834,2930,0180,174---05 03 02 43  Transitional soft fruit payment10,9570,007-----05 03 02 44  Specific support (article 68) — Coupled direct payments785,5141 046,5061 062,3631 397,9525,4400,6440,85805 03 02 50  POSEI — Community support programmes411,085457,955409,732410,893410,729410,112422,00705 03 02 51  POSEI — Other direct payments and earlier regimes0,0100,000-----05 03 02 52  POSEI — Aegean Islands17,89816,15616,31615,72916,05916,39416,76505 03 02 60  Voluntary coupled support scheme3 800,5573 898,8294 033,18905 03 02 61  Small farmers scheme907,7081 201,0741 035,58605 03 02 99  Other (direct payments)-4,216-9,714-6,672-6,416-0,674-2,095-2,14305 03 02   Other direct payments 3 213,9272 815,9952 707,5913 020,5445 384,6785 759,4085 750,01005 03 03   Additional amounts of aid0,6380,1730,0330,0430,0060,0030,00605 03 09   Reimbursement of direct payments in relation to financial discipline---853,965395,357425,580441,680TOTAL  EAGF  DIRECT  PAYMENTS  EXPENDITURE 40 880,03041 658,27741 659,67942 168,03840 984,13141 551,15641 496,516DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTANNEX  12EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  PAYMENTS  BY  MEASURE  2012 to 2018 Financial yearsBUDGET LINEEAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTHEADING20112012Private storagePublic storageTOTAL STORAGE &  %Private storagePublic storageTOTAL STORAGE &  %Private storagePublic storagePrivate storagePublic storageCEREALS--189,47-189,4797,35%-1,571,579,06%-0,090,090,35%----RICE----------------SUGAR-0,000,000,00%------------OLIVE OIL----12,19-12,1970,12%17,20-17,2068,54%-0,05--0,05-0,97%FIBRE FLAX AND HEMP1,25-1,25-0,64%0,05-0,050,26%--------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL0,311,621,92-0,99%0,040,110,150,85%0,70-0,702,81%1,01-1,0119,81%MILK PRODUCTS8,25-72,91-64,6733,22%7,82-10,21-2,39-13,75%7,10-7,1028,30%4,14-4,1481,17%BEEF MEAT0,01-0,010,00%------------SHEEP AND GOAT MEAT----------------PIG MEAT56,32-56,32-28,94%5,82-5,8233,47%--------66,13-260,7725,91-8,5225,010,095,100,00TOTAL -194,6317,38HEADING20152016Private storagePublic storageTOTAL STORAGE &  %Private storagePublic storageTOTAL STORAGE &  %Private storagePublic storagePrivate storagePublic storageCEREALS----------------RICE----------------SUGAR----------------OLIVE OIL-0,01--0,01-0,04%-0,10--0,10-0,19%--------FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL---------0,13--0,13-0,48%----MILK PRODUCTS6,800,136,9237,61%14,577,0821,6541,34%16,699,5826,2795,25%1,22181,10182,32100,00%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT11,49-11,4962,43%30,82-30,8258,85%1,44-1,445,23%----18,280,1345,287,0818,009,581,22181,10TOTAL 18,4152,36TOTAL STORAGE &  %TOTAL STORAGE &  %27,58182,32in EUR Million2017201820132014TOTAL STORAGE &  %TOTAL STORAGE &  %25,105,10DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  13Evolution  of  EAGF  storage expenditure   2011   -   2018in EUR Million 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCommitment Appropriations201217,4146,740 880,03 344,5359,8-2,8201325,162,441 658,33 217,2340,2-1,020145,14,541 659,72 579,645,2-1,4201518,40,342 168,0*2 698,064,7-1,3201652,40,640 984,1*3 185,263,9-1,0201727,60,041 551,2*3 061,1119,4-0,52018182,30,241 496,5*2 544,6141,4-0,5* Includes reimbursement of direct payments in relation to financial discipline (budget article 05 03 09)RURAL DEVELOPMENT44 745,645 302,144 292,7OTHER  MARKET  MEASURES44 364,5in EUR MillionDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  14EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2012  to  2018 Financial yearsFINANCIAL YEARBUDGET EXECUTIONSTORAGE EXPORT REFUNDSDIRECT PAYMENTS44 948,144 285,144 758,8DIRECT MANAGEMENT PAYMENTS 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTCase NumberMember StateChallenged amount EURC-252/18PEL-305 662 009,07C-341/17PEL-43 753 608,97C-358/18PPL-55 517 499,79C-587/17PBE-9 601 619,00C-6/18PEL-11 117 321,89T-135/15IT-93 304 842,09T-139/15HU-11 709 400,00T-14/18EL-18 583 893,42T-156/15FR-380 309 537,63T-19/18LT-453 630,71T-21/18PL-74 956 008,01T-237/17ES-4 626 033,02T-239/17DE-1 964 861,71T-241/17PL-25 708 035,13T-26/18FR-120 647 753,58T-292/18PT-1 052 101,05T-295/18EL-588 103,59T-31/17PT-660 202,73T-34/16LT-1 113 589,65T-459/16ES-269 203 410,98T-474/17PT-3 674 018,51T-480/17EL-894 913,56T-49/17ES-13 186 203,91T-506/18PL-2 858 182,52T-507/18FR-1 933 209,49T-51/17PL-115 800 948,62T-598/17IT-197 205 494,45T-602/17ES-7 097 397,27T-609/17FR-120 901 216,61Total -1 894 085 046,96ANNEX  15APPEALS AGAINST CLEARANCE DECISIONS PENDING ON 15 October 2018EAGF- EUROPEAN  AGRICULTURAL  GUARANTEE  FUND 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTin EURNet amountDecision< 19961996199719981999200020012002200320042005200620072008200920102011201220132014201520162017201801-83 054 435-7 131 298-90 185 73202-13 311 662-18 226 098-2 733 351-34 271 1100322 771 906-114 718-11 06922 646 11804-18 862 645-98 528 712-81 074 303-12 075 505-1 538 993-212 080 15805-20 646 850-145 223 126-101 832 563-50 058 953-755 888-318 517 381062 963 598-214 524 435-41 361 007-76 343 689-17 652 999-131 974-347 050 507071 694 051-11 542 972-24 958 808-33 087 130-73 018-1 011 363-68 979 24008-26 772 539-32 161 986-58 934 52509-1 071 347-14 337 178-28 082 868-7 047 977-50 539 3701017 438 195-13 904 255-35 975 338-27 633 632-30 670 883-17 926 290-3 349 029-112 021 233118 146 98729 795 787-1 070 339-3 252 135-61 046 822-23 522 407-959 464-51 908 3921214 859 7271 292 520-1 215 710-5 544 280-28 501 527-48 607 296-4 855 331-72 571 896130-10 147 020-58 872 853-75 734 735-49 025-144 803 63414-10 506-667 462-22 392 846-35 254 343-34 888 094-227 860-93 441 11115519 897142 100-1 048 738-5 901 676-20 482 880-57 438 772-58 960 777-143 170 84716-2 292-20 430 653-45 495 164-27 898 712-26 036 155-119 862 97517-805 732-9 865 232-31 967 868-37 051 035-37 238 361-116 928 22718174 307-67 627-8 003 122-9 374 864-44 344 419-109 777 413-61 302 433-44 562 083-954 0111 803 537-276 408 1281914 582 116-4 636 597-30 372 982-55 144 896-51 654 090-28 846 188-567 688-156 640 3252013 904 25318 093 5458 724 133-6 143 521-65 105 395-31 536 609-25 356 103-87 419 6952141 885213 766134 056-21 538 375-14 087 660-28 666 764-18 292 966-14 322 219-96 518 27822-21 048-703 696-36 788 788-60 297 860-24 976 533-25 836 536-13 307 666-161 932 12823-13 809 328-23 236 251-78 824 594-79 426 016-61 966 358-6 074 366-131 999-263 468 91224-1 337 421-16 231 749-14 436 832-8 303 879-43 915 175-76 747 383-723 000-32 894-161 728 33325-1 350 020532 685435 83811 032-41 543 650-37 678 743-28 561 232-30 487 525-1 275 633-139 917 24926-213 766-131 494-47 404 942-84 660 007-49 122 288-9 566 622-17 910 639-13 533 864-3 265 026-59 138-225 867 78627-1 195-33 756 287-34 043 995-7 057 151-3 153 443-3 775 871-81 787 94328586 211237 623-67 271-361 363-22 900 098-127 363 179-158 923 155-100 469 222-409 260 454291 865 093-20 701 517-124 200 751-147 169 617-47 592 801-31 437 849-411 435-369 648 87630-34 848 795-41 579 595-44 682 016-6 393 153-50 641-127 554 20031244 925-9 792 414-37 424 463-6 586 943-18 629 814-45 915 331-54 389 338-5 182 178-177 675 5543267 627228 769306 5603 135 8921 321 1153 352 214-822 409-15 111 029-15 322 780-71 524 565-148 330 635-36 303 355-14 520-279 017 11533-5 086 443-109 359 311-92 122 601-18 845 966-225 414 32134-1 263 139-1 351 454-1 355 809-14 257 072-15 644 126-40 527 669-58 068 686-91 234 974-236 041 395-57 719 963-13 068-517 477 35535-26 033-34 192 262-71 417 150-126 304 465-41 536 676-142 474 549-61 973 386-477 924 52136-1 337 350-30 895 888-67 721 240-63 945 759-36 731 270-2 111 369-757 044-203 499 9193716 220 42317 142 1731 057 694-8 697-10 712 595-15 006 673-18 043 319-23 002 405-10 505 501-18 621-42 877 52038-251 518 160-33 551-29 712 692-42 893 208-90 190 761-9 466 1501 715 093-422 099 4293947 311 46715 347 93147 950 315145 555-1 123 873-10 058 997-51 953 199-73 364 156-12 735 459-38 480 41640-8 707 231-11 974 997-12 726 944-20 429 464-13 403 917-33 295 326-62 175 761-54 430 834-61 965 462-1 973 993-281 083 92941820 822-5 058 073-10 026 975-28 192 003-818 576-84 948 995-1 001 379-56 764-317 664-129 599 60742-1 901 396-1 883 475-3 376 521-4 530 070-15 012 441-41 331 726-50 247 793-23 284 146-22 272-141 589 84043239 046-22 298 185-87 940 407-110 600 900-71 852 344-1 090 4390-293 543 229442 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 6374621 336 120-61 254-88 154 310-1 411 686-342 047-68 633 177475 295 3275 424 7885 871 6865 973 169-64 979 156-58 149 338-272 280 997-222 264 849-243 876 465-247 040 418-157 081 644-1 243 107 89748-501 446-96 733-3 363 561-4 146 147-15 035 101-149 478 407-255 612 986-250 472 402-20 205 175-352 681-699 264 63949-1 411 061-195 289-995 150-11 510 061-81 290 738-56 095 846-37 333 976-32 289 148-10 527 852-4 986 573-1 785 340-238 421 034501 901 3961 883 4752 408 081-3 717 3244 984 762-37 069-6 346 634-11 516 245-45 361 768-47 882 617-246 984 158-117 144 761-38 524 608-506 337 470517 437 218-25 662 282-74 691 098-79 262 744-192 406 220-180 954 122-569 589-546 108 838524 739 1018 549 553-39 189 779-2 744 740-92 258 049-106 489 000-18 543 530-2 702 053-72 630-248 711 12753-406 258-699-9 595-6 521 237-17 319 721-44 734 107-10 381 201-7 616 383-4 975 238-3 321 017-95 285 45654-4 508 415-95 689 137-23 558 24430 668 154-18 748 590-142 489 166-49 551 588-10 359 574-5 998 376-1 993 590-322 228 52655171 877 299-2 912-178 150-46 713 447-135 277 610-98 783 057-3 567 742-282 645 60156-132 597-232 564-201 826-8 220 927-11 364 436-7 972 892-679-28 125 92057-1 111 266-548 641-1 504 582-5 377-121 125-2 296 052-11 667 584-26 137 304-29 014 297-17 295 679-89 701 907Grand Total-223 032 067-524 373 454-337 234 849-235 331 035-280 528 243-476 096 923-653 880 199-503 123 897-569 061 551-630 854 155-610 492 921-835 085 195-854 607 640-854 836 031-930 071 159-738 842 007-748 502 205-916 603 971-840 073 344-492 482 600-189 185 780-42 621 151-17 296 3580-12 504 216 734EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 16Financial corrections (net) in decisions 1-57 from financial years 1996-2018Financial yearTotal