COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 13th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2019 FINANCIAL YEAR
Date: 2020-09-02
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, 2.9.2020  SWD(2020) 168 final  COMMISSION STAFF WORKING DOCUMENT   Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 13th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the   EUROPEAN AGRICULTURAL GUARANTEE FUND      2019 FINANCIAL YEAR       {COM(2020) 475 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 2019 and Amending Letter 1/2019 ......................................................... 5 

Adoption of the 2019 budget ........................................................................................ 5 

Revenue assigned to the EAGF .................................................................................... 5 

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

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

2.1.1.  Appropriations available for the 2019 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 2019 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 ........................................................................................... 10 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 
Automatic carry-overcarry-over from 2018 ............................................................... 10 

2.2. 

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

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

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

2.2.1.2.  Decisions on monthly payments ................................................................................. 11 

2.2.1.3.  Reductions of monthly payments ............................................................................... 11 

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

3. 

3.1. 

3.2. 

THE IMPLEMENTATION OF THE 2019 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 

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 

1 

 
 
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 09: Reimbursement of direct payments in relation to financial discipline
 .................................................................................................................................... 17 

3.2.2.4.  Article 05 03 10: Reserve for crises in the agricultural sector ................................... 17 

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 ........................................................ 18 

3.2.5.1.  Article 05 08 01: Farm accountancy data network (FADN) ...................................... 18 

3.2.5.2.  Article 05 08 02: Surveys on the structure of agricultural holdings. .......................... 18 

3.2.5.3.  Article 05 08 03: Restructuring of systems for agricultural surveys .......................... 18 

3.2.5.4.  Article 05 08 06: Enhancing public awareness of the common agricultural policy ... 18 

3.2.5.5.  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 ........................................................................................... 19 

Introduction ................................................................................................................ 19 

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

Market measures ......................................................................................................... 20 

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

CLEARANCE OF ACCOUNTS................................................................................ 21 

Conformity clearance ................................................................................................. 21 

6.1.1. 

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

6.1.2.  Audits and decisions adopted in 2019 ........................................................................ 22 

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

6.1.2.2.  Conformity decisions .................................................................................................. 22 

6.2. 

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

6.2.1. 

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

6.2.2.  Decisions .................................................................................................................... 24 

6.2.2.1.  Financial clearance decision for the financial year 2015 ........................................... 24 

6.2.2.2.  Financial clearance decision for the financial year 2016 ........................................... 24 

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

6.2.2.4  Financial clearance decision for the financial year 2018 ........................................... 25 

6.3. 

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

2 

 
 
6.3.1. 

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

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

6.3.3.  Appeals pending ......................................................................................................... 27 

7. 

7.1. 

7.2. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................ 27 

Relations with Parliament ........................................................................................... 27 

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 2018 ....................................................................... 28 

7.2.3.  Special Reports by the ECA ....................................................................................... 29 

8. 

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

3 

 
 
1. 

BUDGET PROCEDURE1 

1.1. 

Financial Framework 2014-2020  

Expenditure  of  the  Common  Agricultural  Policy  (CAP)  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) 

Heading 2*  

2014 

2015 

2016 

2017 

2018 

2019 

2020 

Total  

of which: 

- Market related 
expenditure and 
direct payments, 
a), b), c), d), f), g) 

- Rural 
development a), 
b), c), d), e), f), g) 

49 857 

64 692 

64 262 

60 191 

60 267 

60 344 

60 421 

43 778.1 

44 189.8 

43 950.2 

44 145.7 

44 162.4 

43 880.3 

43 887.1 

5 298.9 

18 183.7 

18 683.7 

14 371.2 

14 381.0 

14 690.6 

14 709.4 

*) 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; 

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 

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 

 
 
 
 
 
 
 
 
 
                                                           
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. 

Draft Budget 2019 and Amending Letter 1/2019  

The  Draft  Budget  2019  was  published  by  the  Commission  and  proposed  to  the 
Budgetary  Authority  on  21  June  2018.  The  commitment  appropriations  proposed 
for the EAGF totalled EUR 43 613.5 million.The Council published its position on 
the  Draft  Budget  2019  on  7  September  2018,  reducing  the  commitment 
appropriations  for  the  EAGF  by  EUR  340.4  million.  The  European  Parliament 
adopted its position on 24 October 2018, increasing the commitment appropriations 
for the EAGF by EUR 78.5 million compared to the Draft Budget.  

On 16 October 2018 the Commission published Amending Letter (AL) No 1 to the 
Draft  Budget  2019  increasing  the  needs  in  commitments  by  EUR  91.9  million 
compared  to  the  Draft  Budget.  However,  these  additional  needs  were  more  than 
compensated by the EUR 275.9 million increase in the assigned revenue expected 
to  be available in  2019.  As a result, the requested commitment appropriations for 
the EAGF in the AL decreased by EUR 184 million compared to the Draft Budget. 

The  Conciliation  Committee,  composed  of  members  of  the  European  Parliament 
and  of  the  Council,  could  not  agree  on  a  joint  text.  Therefore  the  Commssion 
proposed a new Draft Budget on 30 November 2018.  

1.3. 

Adoption of the 2019 budget  

The 2019 budget was declared as adopted by the European Parliament and by the 
Council on 12 December 2018. The budget's total  commitment appropriations for 
the  EAGF  amounted  to  EUR  43 191.9  million  and  its  payment  appropriations 
amounted to EUR 43 116.4 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  43 191.9  million:  EUR 
2 498.7  million  were  foreseen  for  interventions  in  agricultural  markets  under 
chapter  05  02;  EUR  40 544.7  million  were  foreseen  for  direct  payments  under 
chapter 05 03; EUR 61.4 million were foreseen for audit of agricultural expenditure 
under  chapter  05  07;  and  EUR  75.6  million  for  policy  strategy  and  coordination 
under chapter 05 08.  

Further details are provided in annex 1. 
Revenue assigned to the EAGF4  

1.4. 

In  accordance  with  Article 43  of  Regulation  (EU)  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 

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. 

5 

 
 
                                                           
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 2019 budget, an estimate of the revenue was made 
both for the amount expected to be collected in the course of the 2019 budget year 
as  well  as  of  the  amount  which  was  expected  to  be  carried  over  from  the  budget 
year  2018  into  2019.  This  estimate  amounted  to  EUR  1  078  million  and  it  was 
taken into consideration when the Budgetary Authority adopted the 2019 budget. In 
particular: 

  Revenue from clearance corrections and from irregularities was estimated at 
EUR 499 million and EUR 135 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 2019 budget year was estimated 
at EUR 634 million; 

  The  amount  of  assigned  revenue  expected  to  be  carried  over  from  the 

budget year 2018 into 2019 was estimated at EUR 444 million. 

In  the  2019  budget,  this  initially  estimated  revenue  of  EUR  1  078  million  was 
assigned to two schemes, i.e.:  

  EUR 140 million for the operational funds for producer organisations in the 

fruits and vegetables sector;  

  EUR 938 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 849 million for the operational funds for producer organisations in the 

fruits and vegetables sector;  

  EUR 17 149 million for the basic payment scheme (direct payments). 

6 

 
 
2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2019 financial year  

Expenditure section of 

budget (1) 

1. Initial appropriations for 
EAGF of which 

1a. Appropriations under 
shared management  

1b. Appropriations under 
direct management  

2. Amending Budget  

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 

Commitment 
appropriations 

Payment 
appropriations 

Revenue section of 
budget (AR) (2) 

In EUR 

Forecasts 

43 191 947 000.00 

 43 116 399 417.00   1. Clearance 

499 000 000.00  

decisions 

42 994 600 000.00 

 42 994 600 000.00  

2. Irregularities 

 135 000 000.00  

197 347 000.00 

 121 799 417.00   3. Super levy from 

 -  

milk producers 

   Total forecast of 

AR 

634 000 000.00 

-3 370 424.17  

43 191 947 000.00 

 43 113 028 992.83  

42 994 750 000.00 

 42 994 750 000.00  

197 197 000.00 

 118 278 992.83  

(1)  Appropriations entered in the 2019 budget after deducting the expected assigned revenue to be collected in 2019 
and the one carried over from 2018 to 2019 in accordance with Article 12 of Regulation (EU, Euratom) 2018/1046. 

(2)  AR: Assigned revenue to be collected during the financial year. 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 2019 totalled EUR 43 191 947 000. This 
was a net amount after deducting the expected assigned revenue to be collected in 
2019  and  the  one  carried  over  from  2018  to  2019.  The  initial  payment 
appropriations amounted to EUR 43 116 399 417.  

In  financial  year  2019,  there  were  transfers  of  payment  appropriations  out  of 
EAGF.  The  commitment  and  payment  appropriations  finally  available  to  the 
EAGF, after transfers, amounted to EUR 43 191 947 000 and EUR 43 113 028 993 
respectively.  

Part of the appropriations coming from assigned revenue received in 2018 was not 
used  in  that  financial  year  and  it  was  automatically  carried  over  to  2019.  The 
amount  of  these  appropriations  totalled  EUR  448  831  525.9.  Also  appropriations 
for an amount of EUR 459 500 000 were made available for the reimbursement of 
direct payments in relation to financial discipline following Commission Decision 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
C(2019)1102  relating  to  the  non-automatic  carry-over  of  appropriations  from  the 
2018 budget to the 2019 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 2019 financial year 

Execution of commitment 
appropriations 

Execution of payment 
appropriations 

In EUR 

Shared management (1) 

Expenditure under direct 
management 

43 767 098 030.56 

43 767 098 030.56 

195 313 085.43 

101 916 458.15  

Total 

43 962 411 115.99 

43 869 014 488.71  

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 706 071 911.53 (see point 
4 and annex 6) received for shared management: EUR 43 061 026 119.03. 

For the financial year 2019, the actual amount of commitment appropriations used 
amounted  to  EUR  43  962  411  116.0  while  that  for  payment  appropriations 
amounted  to  EUR  43  869  014  488.7.  Further  details  on  the  execution  of 
appropriations under shared management are given in section 3.2 below. 

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 

634 000 000.00  

706 071 911.53  

72 071 911.53  

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.1.6.  Budget execution  

Expenditure under shared management (1) 

In EUR 

Final 
appropriations 
(C1) 

Non automatic 
carry-over of 
2018 C1 
appropriations 
(C2) 

Assigned 
revenue 
appropriations 
(C4)  

Carry-over of 
assigned revenue 
appropriations 
(C5) from 2018  

Appropriations 

 42 994 750 000.00  

 459 500 000.00  

 706 071 911.53  

 448 831 525.93  

Execution  

 42 522 214 345.37  

 438 165 248.60  

 357 886 910.66  

 448 831 525.93  

Appropriations 
cancelled 

Carry-over to 
2020 

5 709 007.63  

 21 334 751.40  

 -  

0.00 

 466 826 647.00  

0.00 

 348 185 000.87  

 -  

(1)  Commitment appropriations = Payment appropriations 

Appropriations  available  for  the  financing  of  the  measures  under  shared 
management with Member States (excluding expenditure under direct management 
by  the  Commission)  amounted  to  EUR  42 995  million  compared  to  actual 
expenditure  of  EUR  42 522  million.  In  order  to  make  it  available  for  the 
reimbursement of direct  payments  in  relation with  financial discipline, an amount 
of  EUR  466.8  million  was  carried  over  to  budget  year  2020  with  Commission 
Decision  C(2020)874  of  13 February  2020  on  non-automatic  carry-over  of 
appropriations from the 2019 budget to the 2020 budget. 

The  2019  appropriations  coming  from  assigned  revenue  amounted  to  EUR  706.1 
million of which an amount of EUR 357.9 million was used in chapter 05 03. The 
remaining amount of EUR 348.2 million was automatically carried over to budget 
year 2020. 

Part of the appropriations coming from assigned revenue received in 2018 was not 
used in financial year 2018 and was automatically carried forward to 2019. These 
appropriations  amounted  to  EUR  448.8  million  and  had  to  be  used  in  accordance 
with Article 12 of Regulation (EU, Euratom) 2018/1046 within that year. All these 
appropriations carried over from the previous financial year were fully used in 2019 
in accordance with the Financial Regulation. 

9 

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

made by the Commission  

Expenditure under direct 
management 

Commitment 
appropriations 

Payment 
appropriations 

Appropriations (C1) (1) 

Execution (C1) 

 197 197 000.00  

118 278 992.83  

 195 313 085.43  

 101 916 458.15  

In EUR 

Carry-over to 2020 
(2) 

- 

14 901 623.58 

Appropriations cancelled  

 1 883 914.57  

 1 460 911.10  

- 

(1) C1 denotes the budget's voted appropriations. This amount includes transfers to ''shared management'' 
for an amount of EUR 150 000.00 for commitment and payment appropriations and transfers ''out'' of EAGF 
for a total amount of EUR -3 370 424.17 for payment appropriations. 

(2) Carry-over to 2020 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in the 2019 budget were EUR 197.2 million. An amount of EUR 195.3 million was 
committed  in  2019.  The  balance  of  these  appropriations,  EUR  1.9  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  2020,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 14.9 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 2018 

Carry-over from 2018 to 
2019 

Commitments 

De-commitments 

Payments 

In EUR 

Cancelled 
appropriations  

Carried over appropriations 

 17 517 431.10  

1 166 192.33  

 16 336 804.81  

14 433.96  

The  automatic  carry-over  from  2018  to  2019  only  concerned  expenditure  under 
direct  management for non-differentiated appropriations. As  indicated in  the table 
above,  an  amount  of  EUR  17.5  million  was  carried  over  from  2018  to  2019.  In 
2019  an  amount  of  EUR  1.2  million  from  this  carry-over  was  de-committed.  The 
payments made amounted to EUR 16.3 million. 

For details, please see annex 4. 

10 

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

these  payments  will  become  final  following 

Payments made by the Member States from 16 October 2018 to 15 October 2019 
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 43 061 million.  

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 of monthly payments 

In  2019,  reductions  for  a  net  amount  of  EUR  67.8  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 53.6 million. 

6 

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

11 

 
 
 
                                                           
–  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 14.1 million.  

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

For  some  measures  expenditure  paid  after  the  final  eligibility  date  is  not 
eligible and the Commission made financial corrections for an amount of 
EUR 0.01 million. The small amount is explained by the fact that for most 
of  the  concerned  measures  Member  States  were  not  any  longer  able  to 
declare positive amounts once the final eligibility date had been passed. 

2.2.2.  Direct management expenditure by the Commission 

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

For details, please see annexes 3 and 4. 

3. 

THE IMPLEMENTATION OF THE 2019 EAGF BUDGET  

3.1. 

The uptake of the EAGF appropriations  

The  implementation  of  the  EAGF  appropriations  amounted  to  EUR 43 962.4 
million7. This expenditure was funded by the budget's initial appropriations and by 
using  the  revenue  assigned  to  the  EAGF,  composed  of  the  entire  amount  of 
EUR 448.8 million  carried  over  from  2018  and  of  a  part  of  the  assigned  revenue 
collected  in  2019  amounting  to  EUR  357.9  million  out  of  a  total  EUR 706.1 
million.  

Within policy area 05, the EAGF expenditure amounted to EUR 2 473.0 million for 
market measures and to EUR 41 335.7 million for direct payments. 

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 2019 EAGF budget. The expenditure 
incurred  for  each  budget  item  appears  in  column  6.  Columns  1  to  4  indicate, 
respectively,  the  source  and  amount  of  funding  which  originates  either  from 

7  

This  figure  includes  the  reimbursement  of  the  financial  discipline  related  to  the  agricultural  crisis 
reserve carried over from financial year 2018. 

12 

 
 
                                                           
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 2019; 

–  Annex 7: Assigned revenue (C5) carried over from 2018 and used in 2019; 

–  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. Budget lines with an execution rate very close to the budgeted amounts are 
not described in this section. 

3.2.1.  Chapter 05 02: Interventions in agricultural markets  

3.2.1.1.  Introduction 

Total  execution  (in  commitment  appropriations)  for  this  chapter  amounted 
to EUR 2 473.0 million and it was funded by the voted appropriations amounting to 
EUR 2 498.7 million and by assigned revenue amounting to EUR 140 million. The 
latter  was  intended  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 2019 budget, no further remarks are 
made. 

3.2.1.2.  Article 05 02 08: Fruits and vegetables  

Appropriations of EUR 911.8 million in total were available to cover the budgetary 
needs  of  all  the  measures  for  this  sector.  The  Budgetary  Authority  voted 
appropriations of EUR 715.1 million as it took into account the estimated revenue 
assigned  to  this  sector  (EUR  140.0  million).  Moreover,  EUR  56.7  million  was 
transferred  during  the  2019  budget  year  from  other  budget  lines  within  the  same 
chapter.  The  expenditure  incurred  by  Member  States  in  2019  amounted  to 
EUR 865.7 million.  

In  particular,  the  total  needs  in  the  budget  for  the  operational  funds  for  producer 
organisations  were  estimated  at  EUR  849  million.  The  expenditure  incurred  by 
Member  States  amounted  to  EUR  863.6  million  and  it  was  funded  by  voted 
appropriations, assigned revenue and transfers of appropriations. 

Lower  than  forecasted  expenditure  in  the  budget  was  incurred  for  the  aid  to 
producer groups for preliminary recognition.  

A minor amount of expenditure was declared for the former school fruit scheme at 
EUR 0.2 million, compared to the voted budget of 0.1 million. 

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

The budget foresaw total available appropriations at EUR 1 035.1 million to cover 
the budgetary needs of all the measures for this sector. The under-execution of EUR 
47.6  million,  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. 

13 

 
 
3.2.1.4.  Article 05 02 10: Promotion 

As regards promotion measures – payments by Member States, the under-execution 
of EUR 5.4 million compared to the forecasted budget needs was due to the lower 
implementation of some of the promotion programmes selected in previous years. 
The difference has been transferred to other budget articles.  

As  regards  promotion  actions  under  direct  management  by  the  European 
Commission,  the  Commission  committed  appropriations  for  the  total  amount 
foreseen in the budget for these actions (EUR 101.1 million). 

3.2.1.5.  Article 05 02 12: Milk and milk products  

The budget foresaw total available appropriations amounting to EUR 6.3 million to 
cover the needs of all the measures for this sector.  

The difference between the budgeted and the executed amount under this article is 
almost  exclusively  coming  from  the  storage  measures  for  skimmed-milk  powder. 
The available amount of EUR 66.6 million has been transferred mainly to cover the 
extra needs outside the chapter. 

The  budgetary  needs  for  storage  measures  for  skimmed  milk  powder  had  been 
estimated  at  EUR  6.0  million  in  the  budget.  In  total,  EUR  63.9  million  was 
generated by the sale of skimmed-milk powder from public storage (as the selling 
prices were above the  accounting value). EUR 3.0 million was spent on technical 
costs  for  public  storage  of  skimmed-milk  powder,  resulting  in  a  net  gain  of  EUR 
61.0 million.  

For the former school milk scheme, Member States incurred expenditure amounting 
to EUR 0.7 million compared to the forecasted needs of EUR 0.2 million. 

3.2.1.6.  Article 05 02 13: Beef and veal  

The  budget  foresaw  no  appropriations.  However,  Member  States  declared 
expenditure  (EUR 1.1 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 63.0 million 
to  cover  the  needs  of  all  the  measures  for  this  sector.  However,  the  expenditure 
incurred by Member States amounted only to EUR 41.9 million. The difference of 
EUR 21.1million has been transferred to other budget articles. 

The  expenditure  for  specific  aid  for  beekeeping  amounted  to  EUR  34.3  million 
compared to forecasted needs of EUR 35.0 million included in the budget.  

Under  the  “other”  measures,  EUR  28.0  million  was  foreseen  for  exceptional 
measures  related  to  avian  influenza  outbreaks  in  Italy  (EUR  11.1  million)  and  in 
Poland  (EUR  1.4  million)  based  on  Regulation  (EU)  2018/15068  and  Regulation 
(EU)  2018/15079  respectively.  A  EUR  15.0  million  increase  by  the  Budgetary 
Authority compared to the Commission’s proposal was included to cover possible 
further exceptional measures during the course of 2019. Final expenditure declared 
by Member States was EUR 7.6 million.   

8 OJ L 255, 11.10.2018, p. 1-6 
9 OJ L  255, 11.10.2018, p. 7–11 

14 

 
 
                                                           
3.2.1.8.  Article 05 02 18: School schemes 

The  expenditure  incurred  for  school  schemes  amounted  to  EUR  191.5  million 
compared  to  forecasted  needs  of  EUR  217.0  million  included  in  the  budget.  The 
lower  uptake  reflects  the  fact  that  2018/2019  was  the  second  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 2019 was the fourth  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 41 335.7 million. This includes 
an amount of EUR 438.2 million paid for the reimbursement of direct payments to 
farmers in relation to financial discipline, financed from EUR 459.5 million carried 
over from 2018 (for details, see point 3.2.2.4). The rest of the payments made, EUR 
40 897.5 million, was funded by voted appropriations (EUR 40 184.7 million) and 
by assigned revenue (EUR 712.8 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  795.9  million,  of  which 
EUR 768.9 million have been carried over to financial year 2020. This includes the 
amount  of  EUR  466.8  million  of  the  unused  crisis  reserve,  corresponding  to    the 
effectively  applied  financial  discipline  in  2019,  that  was  transferred  to  budget 
article 05 03 09 and then carried over to 2020 for the reimbursement to the Member 
States  concerned.  The  remaining  balance  of  assigned  revenue  collected  in  2019 
(EUR 348.2 million) was carried over to 2020. 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.  

Annex 5 and annex 9 present 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  appropriations  available  in  2019  for  decoupled 
direct payments amounted to EUR 35 402.9 million, including Budgetary Authority 
voted  appropriations  amounting  to  EUR  34 388.0  million  and  assigned  revenue 
amounting to EUR 1 014.9 million. The expenditure incurred by Member States for 
all schemes in this article amounted to EUR 35 328.6 million, which corresponds to 
99.8 % of the available appropriations..  

As regards the BPS, the budgetary needs were estimated at EUR 17 225.9 million. 
To cover these needs, the Budgetary Authority voted appropriations amounting to 
EUR 16 211.0 million after taking into account the revenue of EUR 1 014.9 million 
assigned  to  this  scheme.  The  expenditure  declared  by  Member  States  for  this 
scheme  amounted  to  EUR  17  074.9  million,  corresponding  to  99.1%  of  the 
estimated needs.  

15 

 
 
As  regards  SAPS,  the  appropriations  in  the  budget  amounted  to  EUR 4 333.0 
million and Member States incurred payments amounting to EUR 4 299.2 million. 
This leads to a budget execution of 99.2%. EUR 33.9 million have been transferred 
to budget items within the same article.  

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  11 750.9  million  whereas  appropriations  in  the  budget  were  at 
EUR 11 754.0 million giving an execution rate of 99.97%.  

The needs for the redistributive payment amounted to EUR 1 653.0 million and the 
expenditure declared by Member States was EUR 1 654.1 million or 100.1% of the 
budgeted needs. The unforeseen needs were covered by transfers from other budget 
items within the same article.  

For the payment for young farmers, needs were estimated at EUR 415.0 million in 
the budget. Expenditure amounted to EUR 542.4 million or 130.7% of the budgeted 
needs.  The  unforeseen  needs  were  covered  by  transfers  from  other  budget  items 
within the same article. 

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  2019  budget  included  appropriations  amounting  to  EUR 5 688.0  million  for 
this budget article. Member States incurred expenditure amounting to EUR 5 568.9 
million hence lower than the appropriations entered in the budget. 

For  the  crop-specific  payment  for  cotton,  needs  were  estimated  at  EUR  246.0 
million  in  the  budget.  Expenditure  was  EUR  245.0  million,  i.e.  99.6%  of  the 
budgeted amount.  

The execution for the POSEI support programmes ran up to  100.2% of the needs 
(EUR 420.0 million) foreseen in the budget. The unforeseen needs were covered by 
transfers from other items within the same article. 

For  the  voluntary  coupled  support  scheme,  needs  were  estimated  at  EUR  4  033.0  
million  in  the  budget.  Expenditure  was  EUR  3  990.0  million,  i.e.  98.9%  of  the 
needs.  

For  the  small  farmers  scheme,  needs  were  estimated  at  EUR  970.0  million  in  the 
budget. Expenditure was EUR 897.4 million, i.e. 92.5% 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 0.5 million  and  to  cover  the  funding  needs  of  other  budget  items,  EUR  2.5 
million of appropriations were transferred to other budget items.  

16 

 
 
3.2.2.3.  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 of 
the unused crisis reserve carried over to finance the reimbursement of the financial 
discipline applied to direct payments10. 

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  459.5  million,  corresponding  to  the  financial  discipline 
applied during financial year 2018 and which was carried over to budget 2019 for 
reimbursement,  Member  States  reimbursed  EUR  438.2  million.  The  difference  of 
EUR 21.3 million reverted to the 2019 budget for its return to Member States via an 
Amending Budget in the following budget year. 
For financial year 2020, Commission Implementing Regulation (EU) 2019/1953  11 
sets the amount of reimbursement at EUR 466.8 million. This amount corresponds 
to  the  amount  of  financial  discipline  effectively  applied  for  claim  year  2019  and 
that was carried over into the 2020 budget.  

3.2.2.4.  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  1307/201312.  In  2019  the 
crisis reserve of EUR 468.7 million was not used. 

the  end  of  2019 

Therefore,  at 
the  non-committed  voted  appropriations 
corresponding  to  the  amount  of  financial  discipline  effectively  applied  for  claim 
year 2018 were transferred to budget article 05 03 09 in order to be carried over to 
the  next  financial  year  for  the  reimbursement  of  financial  discipline  imposed  on 
farmers in the calendar year 2019 (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. 

10  

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. 

11 
12 

OJ L 306, 27.11.2019, p. 1–4  
OJ L 347, 20.12.2013, p. 608 

17 

 
 
                                                           
 
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 for an amount of 
EUR 9.7 million. 

The  corrections  in  favour  of  Member  States  following  accounting  clearance  of 
accounts were EUR 10.4 million i.e. lower than the budgeted amount of EUR 19.7 
million.  

The corrections in favour of the Member States following conformity clearance of 
accounts  turned  out  to  be  higher  than  expected  with  EUR  38.3  million  instead  of 
EUR 2.6 million foreseen in the budget. 

3.2.4.2.  Article 05 07 02: Settlement of disputes 

The  appropriations  in  this  article  are  intended  to  cover  expenditure  for  which  the 
Commission could be held liable by decision of a court of justice, including the cost 
of settling claims for damages and interest. The 2019 budget foresaw appropriations 
amounting  to  EUR  30.0  million,  of  which  EUR  11.2  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 15.7  million  in  line  with  the  budgeted  amount  (EUR  15.7 
million).  

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

Almost all appropriations were committed for the farm structure surveys. 

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

Appropriations  committed  for  the  restructuring  of  systems  of  agricultural  surveys 
amounted to EUR 2.7 million, almost corresponding to the budgeted appropriations 
(EUR 2.8 million).  

3.2.5.4.  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 12.3 million) were committed.  

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

Appropriations  committed  for  operational  technical  assistance  for  the  EAGF 
amounted 
the  budget  foresaw 
appropriations  amounting  to  EUR  4.8  million.  EUR  0.5  million  of  the  voted 
appropriations was transferred outside the chapter. 

to  approximately  EUR 3.7  million,  while 

18 

 
 
 
4. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF  

The  assigned  revenue  actually  carried  over  from  2018  into  2019,  amounted  to 
EUR 448.8 million  and  was  entirely  used  in  financing  expenditure  of  the  2019 
budget year in accordance with article 14 of the Financial Regulation. As presented 
in  annex  7,  this  amount  covered  expenditure  of  EUR 93.9 million  for  the 
operational funds for producer organisations in the fruits and vegetables sector and 
of EUR 354.9 million for the basic payment scheme.  

As regards the assigned revenue collected in 2019, annex 6 shows that this revenue 
amounted to EUR 706.1 million and it originated from:  

  the clearance corrections procedure, EUR 548.3 million; 

  the receipts from irregularities, EUR 155.8 million; 

  the milk levy collections, EUR 2 million. 

EUR  357.9  million  of  the  assigned  revenue  collected  in  2019  was  used  to  cover 
expenditure incurred for the basic payment scheme (BPS) (direct payments).  

The  balance  of  assigned  revenue  collected  in  2019  (EUR 348.2 million)  was 
automatically carried over to the 2020 budget.  

5. 

CONTROL MEASURES  

5.1. 

Introduction 

In  accordance  with  the  EU  legislation  and  as  in  previous  years,  2019  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 addition  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,  on  top  of  the  primary  and  secondary  control  levels,  ex-post 
controls must be carried out. 

19 

 
 
  
5.2. 

Integrated Administration and Control System (IACS) 

Regulation  (EU)  No  1306/2013,  Regulation  (EU)  No  1307/2013,  Commission 
Delegated Regulation (EU) No 639/201413 and Commission Delegated Regulation 
(EU) No 640/201414 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 
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  2019,  the  IACS  covered  95%  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  2019,  50%  of  payments  made  under  the 
EAFRD were also covered. 

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

5.3.  Market measures 

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

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. 

13  
14 

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

20 

 
 
                                                           
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 2019, Member States scrutiny services completed ex-post controls in respect of 
undertakings  to  which  payments  were  made  in  financial  year  2017.  The  annual 
reports  in  respect  of  the  respective  scrutiny  period  (July  2018-June  2019)  shows 
that  Member  States  completed  around  85%  of  the  planned  scrutinies.  The 
regulation  also  foresees  Member  States  providing  mutual  assistance  in  the 
performance  of  scrutinies.  In  the  2018/2019  scrutiny  period,  according  to  the 
reporting, 17 such requests were fulfilled.  

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 2019 

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  2019,  broken  down  per  Activity 
Based Budgeting (ABB): 

21 

 
 
Financial Year 2019 

ABB 02 

ABB 03 

ABB 04(1) 

Total(2) 

Number of conformity 
audits with missions 
carried out(3)  

(1) concerns only EAFRD. 

22 

34 

32 

111 

(2) The total figure includes 111 conformity audits, of which 79 audits targeted the 3 ABBs areas 
(audits targeting more than one ABBs are counted only once) and 14 other conformity audits (7 
audits  on  cross  compliance  and  7  IT  audits).  In  addition,  18  other  audit  missions  not  subject  to 
conformity clearance procedure have been carried out ( 17 audits on the Certification Bodies as 
regards legality and regularity and 1 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 2019 
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 209 million: 

  Decision  (EU)  2018/1841  of  16  November  2018  –  58th  Decision,  financial 

impact of EUR 101.4 million; 

  Decision (EU) 2019/265 of 12 February 2019 – 59th Decision, financial impact 

of EUR 71.3 million; 

  Decision  (EU)  2019/949  of  5  June  2019  –  60th  Decision,  financial  impact  of 

EUR 37.2 million. 

For  the  decisions  58,  59  and  60  and  due  to  the  relative  magnitude  of  corrections 
compared  to  certain  Member  States’  gross  domestic  product,  the  Commission 
decided, upon request of the Member States concerned, that corrections amounting 
to EUR 68.98 million could be paid in 3 equal annual instalments. 

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

Sector/measure 

Decision 58 

Decision 59 

Decision 60 

Area aids / Arable crops 

-60 522 860,00 

-57 903 556,47 

-3 732 958,96 

Financial Audit 

-3 460 015,70 

-9 565 573,00 

-22 151 335,61 

Fruit and vegetables 

-4 781 578,68 

-1 557 623,39 

-3 388 323,49 

Intervention storage 

Irregularities 

-7 231 339,50 

- 631 836,58 

-1 744 778,15 

22 

 
 
 
  
  
  
Livestock premiums 

- 9 046,20 

- 20 035,78 

Milk Products 

POSEI 

Specific support (Art.68 of 
Reg.73/2009) 

Voluntary Coupled Support 

-34 726 027,16 

Wine 

2 123 199,04 

- 19 698,76 

-1 665 594,86 

- 14 613,06 

3 228 185,87 

-1 721 977,79 

- 383 904,57 

Grand Total 

-101 367 282,50 

-71 333 230,50 

-37 180 779,80 

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  2019,  Member  States  reported  the  information  about 
recovery cases on 15 February 2020. The Member States recovered during financial 
year  2019  around  EUR  152.7  million  for  EAGF.  Recovered  amounts  were 
EUR 140  million  for  EAFRD  and  EUR  0.7  million  for  Transitional  Rural 
Development  Instrument  (TRDI).  The  outstanding  amount  still  to  be  recovered 
from beneficiaries at the end of the financial  year 2019 was EUR 1 108.1 million 
for  EAGF,  EUR  632.7  million  for  EAFRD  and  EUR  11.7  million  for  TRDI.  The 
financial consequences to the Member States for non recovery of EAGF, EAFRD 
and  TRDI  cases  within  4  years  from  the  date  of  the  recovery  request  or  PACA 
(Primary administrative or judicial finding) (for old cases), or within 8 years where 
recovery  is  taken  to  the  national  courts,  amounted  to  EUR  16.8  million.  During 
financial year 2019, around EUR 19.7 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 
certificationg  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. 

23 

 
 
  
  
  
  
  
  
  
  
  
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  certification  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. 

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  to be 
cleared in a later decision (amount involved EUR 3 307 million). 

On  2  August  2018,  the  Commission  adopted  Decision  C(2018)5001  clearing  the 
accounts of AGEA (Italy) for an amount of EUR 2 263 million. On 4 March 2019, 
the Commission adopted Decision C(2019)1651 clearing the accounts of State Fund 
Agriculture (Bulgaria) and France Agrimer (France) for an amount of EUR 1 044 
million.  Following  the  adoption  of  this  decision,  all  EAGF  accounts  for  financial 
year 2015 have been cleared.  

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 
(Cyprus),  Danish  AgriFish  Agency(Denmark), 
Payments  Organization 
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 clearing the 
accounts of State Fund Agriculture (Bulgaria), Danish AgriFish Agency (Denmark) 
and  Agriculture  and  Rural  Payments  Agency  (Malta)  for  a  total  amount  of 
EUR 1 583  million.  On  17  January  2019,  the  Commission  adopted  Decision 
C(2019)83  clearing  the  accounts  of  Cyprus  Agricultural  Payments  Organization 
(Cyprus) and Zollamt Salzburg (Austria) for a total amount of EUR 57 million. 

On  6  June  2019,  the  Commission  adopted  Decision  C(2019)3918  clearing  the 
accounts of FranceAgriMer (France) and Agenzia per le Erogazioni in Agricoltura 
(Italy)  for  a  total  amount  of  EUR 2 686  million.  Following  the  adoption  of  this 
decision, all EAGF accounts for financial year 2016 have been cleared.  

24 

 
 
 
 
6.2.2.3.  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). 

On  6  August  2019,  the  Commission  adopted  Decision  C(2019)5763  clearing  the 
accounts  of  EU-Zahlstelle  der  Freien  und  Hansestadt  Hamburg  (Germany),  
Agriculture  and  Rural  Payments  Agency  (Malta)  and  Fondo  Español  de  Garantía 
Agraria  (Spain)  for  a  total  amount  of  EUR 8  million.  The  only  disjoint  annual 
accounts  remaining  still  to  be  cleared  for  financial  year  2017  are  those  of 
FranceAgriMer (France) totalling to EUR 313 million. 

6.2.2.4  Financial clearance decision for the financial year 2018 

On  26  March  2019,  the  Commission  adopted  Decision  C(2019)2357  clearing  the 
accounts  of  all  4  UK  paying  agencies  (EUR 3 134  million).  The  adoption  of  a 
separate  decision  in  relation  to  the  UK  in  advance  of  the  main  annual  clearance 
decision in May was deemed necessary given the uncertain situation with the UK 
withdrawal at that time. 

On  22  May  2019,  the  Commission  adopted  a  Decision  (2019/874)  clearing  the 
annual  accounts  of  all  other  paying  agencies.  This  decision  cleared  EUR 40 133 
million.  

For financial year 2018, all EAGF accounts of the Member States were cleared. 

6.3. 

Appeals brought before the Court of Justice against clearance decisions 

6.3.1. 

Judgments handed down 

In the financial year 2019, the Court handed down 22 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2019, the Court partially annulled: 

Case Number  MS  Date of Judgment 

Challenged Decision 

Lodging Date 

T-459/16 

T-156/15 

T-237/17 

ES 

FR 

ES 

29-11-2018 

12-03-2019 

20-03-2019 

51 

47 

53 

19-08-2016 

27-03-2015 

24-04-2017 

In financial year 2019, the Court rejected appeals brought in the following cases: 

Case Number 

MS 

Date of Judgment 

Challenged Decision 

Lodging Date 

25 

 
 
 
 
 
 
T-34/16 

T-241/17 

T-31/17 

T-609/17 

C-587/17P* 

C-6/18P 

T-135/15 

T-26/18 

LT 

PL 

PT 

FR 

BE 

EL 

IT 

FR 

08-11-2018 

13-11-2018 

22-11-2018 

12-12-2018 

30-01-2019 

31-01-2019 

12-03-2019 

12-03-2019 

T-139/15 

HU 

12-03-2019 

T-480/17 

T-51/17 

T-49/17 

T-239/17 

C-341/17P 

T-474/17 

T-602/17 

T-598/17 

C-358/18P 

T-507/18 

EL 

PL 

ES 

DE 

EL 

PT 

ES 

IT 

PL 

FR 

26-03-2019 

10-04-2019 

07-05-2019 

07-05-2019 

15-05-2019 

26-06-2019 

03-07-2019 

04-07-2019 

19-09-2019 

24-09-2019 

49 

53 

52 

54 

50 

49 

47 

55 

47 

54 

52 

52 

53 

46 

54 

54 

54 

48 

57 

26-01-2016 

02-06-2017 

20-01-2017 

06-09-2017 

11-10-2017 

02-02-2018 

26-03-2015 

19-01-2018 

27-03-2015 

03-08-2017 

27-01-2017 

27-01-2017 

19-04-2017 

14-07-2017 

01-08-2017 

04-09-2017 

05-09-2017 

20-07-2018 

12-09-2018 

*The judgment on 30/1/2019 sets aside the judgment on T-287/16 and refers back to the General 
Court (T-287/16 RENV) 

6.3.2.  New appeals 

In  the  financial  year  2019,  8  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number  MS 

Lodging Date 

Challenged Decision 

C-737/18P 

C-742/18P 

C-797/18P 

T-38/19 

PT 

CZ 

EL 

PT 

51 

51 

50 

58 

27-11-2018 

27-11-2018 

17-12-2018 

21-01-2019 

26 

 
 
 
T-46/19 

T-265/19 

C-390/19P 

C-404/19P 

EL 

IT 

IT 

FR 

25-01-2019 

13-05-2019 

17-05-2019 

27-05-2019 

58 

59 

47 

55 

6.3.3.  Appeals pending 

The situation as at  15 October 2019 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  (EP)  is,  together  with  the  Council,  part  of  the  EU’s 
Budgetary  Authority.  It  is,  thus,  one  of  the  most  important  discussion  partners  of 
the Commission on budgetary matters and, therefore, on the EAGF. 

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

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

The  Committee  on  Budgetary  Control  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 to 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 2017 financial 
year, by a vote in plenary which took place on 26 March 2019. 

The same procedure applied in relation with financial year 2018 and the discharge 
was  granted to  the Commission  by a vote in  plenary on a Parliamentary  Decision 
which took place on 14 May 2020. 

7.2. 

Relations with the European Court of Auditors 

7.2.1.  Mission of the European Court of Auditors  

The European Court of Auditors (ECA) is the external independent auditor of the 
European  Union.  Articles  285  to  287  of  the  Treaty  on  the  Functioning  of  the 
European Union provide that the ECA carries out the Union’s audit with  the dual 
aim of improving financial management and reporting to the citizens of Europe on 
the use made of public funds by the authorities responsible for their management. 
The  ECA  provides  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 

27 

 
 
 
Parliament  in  its  deliberations  on  granting  discharge  to  the  Commission  for  the 
implementation of the budget. 

As part of  its work, the  ECA carries out  numerous audits within the Commission 
services. ECA officials frequently visit the Directorate-General for Agriculture and 
Rural  Development  to  gather  facts  and  figures  needed  for  the  ECA's  annual  and 
special  reports,  as  well  as  for  its  opinions  and  review-based  publications.  As  the 
result  of 
the  ECA  frequently  makes  suggestions  and 
recommendations to the Commission on how to improve its financial management 
and make supervisory and control systems more effective.   

their  audit  work, 

7.2.2.  Annual Report for financial year 2018 

Every  year the ECA 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. 

In line with International Audit Standards, adversarial meetings take place between 
the  auditor  (the  ECA)  and  the  auditee  (the  Commission  and  the  other  Institutions 
and  bodies)  before  the  report  is  published.  In  these  meetings,  the  ECA'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  2018,  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 
ECA states that its estimate of the level of error for EAGF direct payments is below 
the materiality threshold of 2%.  

For  EAGF  market  measures,  the  Court  tested  14  transactions,  of  which  only  4 
presented  an  error  with  financial  impact.  Market  measures,  which  represent  some 
4.6%  of  expenditure  covered  under  “Natural  resources”,  are  considered  together 
with rural development and other policy areas (environment, climate and fisheries) 
as higher risk spending areas. 

The audit conclusion of the Court is consistent with the error rates reported in DG 
AGRI’s AAR 2018. 

Since  FY  2016  the  Court  has  maintained  its  opinion  that  the  Land  Parcel 
Identification  System  (LPIS)  contributes  significantly  to  preventing  and  reducing 
the  error  level.  For  2018,  the  Court  added  that  the  introduction  of  GSAA  in  the 
Integrated  Administration  and  Control  System  (IACS)  have  also  helped  to  bring 
down the level of error in direct payments” (paragraph 7.18) as it enables farmers to 
submit payment claims online, and paying agencies to carry out preliminary cross-
checks on farmers’ aid applications. 

28 

 
 
The  Court  did  not  issue any  new  recommendation  to  the  Commission.  The  Court 
stated that the previous year’s (2017) recommendations continue to be relevant and 
would  be  followed  up  in  due  course.  The  2017  recommendations  concerning  the 
EAGF related to: assessing the effectiveness of Memeber States’ actions to address 
the  causes  of  errors  and  monitoring  the  paying  agencies’  progress  in  supporting 
farmers not using geo-spatial aid application (GSAA). 

The  Commission  continues  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.  Also,  the  Commission  continues  to 
monitor the progress made in the Member States with regard to GSAA. The GSAA 
has  been  implemented  promptly  in  most  Member  States,  in  accordance  with  the 
regulatory timeline. 

7.2.3. 

Special Reports by the ECA  

In  calendar  year  2019,  the  ECA  published  seven  special  reports  covering  DG 
AGRI's activities: 

  Special  report  01/2019  -  Fighting  fraud  in  EU  spending:  action  needed 

(published 10 January 2019) 

  Special  report  04/2019:  The  control  system  for  organic  products  has 

improved, but some challenges remain (published 14 March 2019) 

  Special  report  13/2019:  The  ethical  frameworks  of  the  audited  EU 

institutions: scope for improvement (published 19 July 2019) 

  Special 

report  14/2019: 

say!':  Commission’s  public 
consultations engage citizens, but fall short of outreach activities (published 
5 September 2019) 

'Have  your 

  Special  report  18/2019:  EU  greenhouse  gas  emissions:  Well  reported,  but 
better insight needed into future reductions (published 20 November 2019) 

  Special report 21/2019: Addressing antimicrobial resistance: progress in the 
animal  sector,  but  this  health  threat  remains  a  challenge  for  the  EU 
(published 15 November 2019) 

  Special report 23/2019 Farmers’ income stabilisation: comprehensive set of 
tools,  but  low  uptake  of  instruments  and  overcompensation  need  to  be 
tackled (published 5 December 2019).  

29 

 
 
 
8. 

ANNEXES 

General 
1. 

EAGF budgetary procedure for 2019 

Cash position and management of appropriations 

2. 
3. 
4. 

Monthly reimbursements to Member States decided for the 2019 financial year 
Payments under direct management by the European Commission in the 2019 financial year (Differentiated Appropriations) 
Payments under direct management by the European Commission in the 2019 financial year (Non-Differentiated Appropriations) 

Budget outturn 

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

EAGF 2019 Analysis of budget execution  
EAGF 2019 Analysis of execution of assigned revenue C4 
EAGF 2019 Analysis of execution of assigned revenue C5  
EAGF 2019 Expenditure for intervention in storage 
EAGF 2019 Expenditure by Member State, by item and by fund source 
Evolution of EAGF Expenditure by article of the budget. Financial years 2013 to 2019 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2013 to 2019 
Evolution of EAGF Direct payments expenditure by measure. Financial years 2013 to 2019 
Evolution of EAGF Storage expenditure. Financial years 2012 to 2019 
Evolution of the breakdown of EAGF expenditure. Financial years 2013 to 2019 

Clearance of accounts 

15. 
16. 

Appeals against Clearance Decisions pending on 15 October 2019 
Financial corrections (Decisions 1 - 60) by decision and financial year 

30 

 
 
 
31 

cDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCA*PA**CA*PA**CA*PA**CA*PA**CA*PA**CA*PA**050111,5611,5611,1611,1611,5611,5611,5611,5611,5611,5611,5611,56050104Support expenditure for operations of Policy Area Agriculture (1)8,008,008,008,008,008,008,008,008,008,008,008,00050106Consumer, Health, Agriculture and Food Executive Agency (2)3,563,563,163,163,563,563,563,563,563,563,563,5605022.513,202.457,042.363,202.307,042.483,202.427,042.588,702.532,542.498,702.442,542.498,702.442,54050201Cerealspmpmpmpmpmpmpmpmpmpmpmpm050202Ricepmpmpmpmpmpmpmpmpmpmpmpm050203Refunds on non-Annex 1 productspmpmpmpmpmpmpmpmpmpmpmpm050204Food programmespmpmpmpmpmpmpmpmpmpmpmpm050205Sugar pmpmpmpmpmpmpmpmpmpmpmpm050206Olive oil44,1044,1044,1044,1044,1044,1044,6044,6044,6044,6044,6044,60050207Textile plants0,100,100,100,100,100,100,100,100,100,100,100,10050208Fruit and vegetables (3)755,10755,10605,10605,10715,10715,10770,10770,10715,10715,10715,10715,10050209Products of wine-growing sector1.035,101.035,101.035,101.035,101.035,101.035,101.035,101.035,101.035,101.035,101.035,101.035,10050210Promotion184,10127,94184,10127,94184,10127,94184,10127,94184,10127,94184,10127,94050211Other plant products/measures233,40233,40233,40233,40233,40233,40233,40233,40233,40233,40233,40233,40050212Milk and milk products9,309,309,309,306,306,309,309,306,306,306,306,30050213Beef and vealpmpmpmpmpmpmpmpmpmpmpmpm050214Sheepmeat  and goatmeatpmpmpmpmpmpmpmpmpmpmpmpm050215Pigmeat, eggs and poultry, bee-keeping and other animal products35,0035,0035,0035,0048,0048,0085,0085,0063,0063,0063,0063,00050218School schemes217,00217,00217,00217,00217,00217,00227,00227,00217,00217,00217,00217,00050340.981,6040.981,6040.791,6040.791,6040.797,7040.797,7040.984,6040.984,6040.544,7040.544,7040.544,7040.544,70050301Decoupled direct payments (4)34.670,9034.670,9034.480,9034.480,9034.641,0034.641,0034.670,9034.670,9034.388,0034.388,0034.388,0034.388,00050302Other direct payments5.842,005.842,005.842,005.842,005.688,005.688,005.845,005.845,005.688,005.688,005.688,005.688,00050303Additional amount of aidpmpmpmpmpmpmpmpmpmpmpmpm050310Reserve for crisis in the agricultural sector468,70468,70468,70468,70468,70468,70468,70468,70468,70468,70468,70468,700504pmpmpmpmpmpmpmpmpmpmpmpm050401Rural development financed by the EAGGF-Guarantee section - Programming period 2000-2006 (5)pmpmpmpmpmpmpmpmpmpmpmpm050403Other measures; Plant and animal genetic resourcespmpmpmpmpmpmpmpmpmpmpmpm050731,5331,5331,5331,5361,4361,4331,5331,5361,4361,4361,4361,43050701Control of agricultural expenditure30,5330,5330,5330,5331,4331,4330,5330,5331,4331,4331,4331,43050702Settlement of disputes1,001,001,001,0030,0030,001,001,0030,0030,0030,0030,00050875,5656,1775,5656,1775,5656,1775,5656,1775,5656,1775,5656,17050801Farm Accountancy Data Network (FADN) 15,6814,0815,6814,0815,6814,0815,6814,0815,6814,0815,6814,08050802Surveys on the structure of agricultural holdings40,0020,0540,0020,0540,0020,0540,0020,0540,0020,0540,0020,05050803Restructuring of systems for agricultural surveys2,804,972,804,972,804,972,804,972,804,972,804,97050806Enhancing public awareness of the common agricultural policy12,2812,2812,2812,2812,2812,2812,2812,2812,2812,2812,2812,28050809EAGF - Operational technical assistance4,804,804,804,804,804,804,804,804,804,804,804,80TOTAL  2019  EAGF APPROPRIATIONS43.613,4543.537,9043.273,0543.197,5043.429,4543.353,9043.691,9543.616,4043.191,9543.116,4043.191,9543.116,40(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: estimated at EUR 100 million for the DB, EUR 140 million for the AL and the Budget (4)Additional needs to be covered by assigned revenue: for the DB estimated at EUR 449,1 million, for the AL estimated at EUR 685 million and for the Budget estimated at EUR 938 million.(5)Rural Development financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006POLICY STRATEGY AND COORDINATION OF POLICY AREA AGRICULTURE & RURAL DEVELOPMENTADMINISTRATIVE EXPENDITURE OF POLICY AREA AGRICULTURE AND RURAL DEVELOPMENTINTERVENTIONS IN AGRICULTURAL MARKETS DIRECT PAYMENTSRURAL DEVELOPMENT AUDIT OF AGRICULTURAL EXPENDITURE Draft Budget                                                                   Draft Budget                                                                              Council positionAmending Letter 1Draft Budget                                                                        European parliament positionBUDGET                                                            Second Draft BudgetTitleChapterArticleHeadingDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  1EAGF  Budgetary procedure for 2019In EUR Million 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. Management of resourcesR.1. Budget management / BFOREAGF - 2019 FINANCIAL REPORTTO PAY2018.112018.122019.012019.022019.032019.042019.052019.062019.072019.082019.092019.102019Financial yearin EURJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember2019BE213.645.649,76126.325.415,4667.017.099,447.201.450,9958.258.893,726.432.100,241.136.634,7322.451.856,1080.514,547.430.775,521.639.047,8538.626.976,26-43.764,17 550.202.650,44BEBG-272.439,09 383.989.931,561.100.714,804.460.718,2238.711.471,54282.724.721,3157.290.249,838.989.009,302.179.198,10-371.439,03 -419.893,11 20.701.303,350,00799.083.546,78BGCZ299.665.023,97171.752.914,75129.722.023,04176.713.875,5547.424.170,9920.313.185,335.273.034,292.197.956,7811.285.262,965.485.384,422.187.288,871.980.914,150,00874.001.035,10CZDK3.162.965,89758.031.689,8626.988.600,1511.609.626,3626.112.003,241.039.444,92242.434,38453.385,56796.297,902.328.127,77799.913,11582.215,430,00832.146.704,57DKDE3.087.645,014.694.942.959,4845.255.892,8729.781.898,1519.655.634,1118.090.915,778.114.055,546.787.228,927.104.766,804.992.989,5733.604.534,2726.960.651,320,004.898.379.171,81DEEE194.000,60132.667.308,27623.409,80247.965,84-106.197,19 98.540,06-73,81 8.087,3660.324,1165.273,612.000,2651.714,670,00133.912.353,58EEIE781.992.023,91372.497.438,8412.003.902,956.822.090,76-5.069.395,19 1.061.988,194.251.404,561.771.942,7715.676.664,15421.715,401.416.110,04430.843,130,001.193.276.729,51IEEL684.657.757,18876.346.829,42-6.036.517,63 2.172.283,21251.831.527,59110.078.590,5216.991.256,9436.571.291,722.117.563,36-106.739.536,60 10.242.147,5933.037.759,590,001.911.270.952,89ELES1.801.268.883,552.334.248.465,3014.975.077,15147.721.772,70300.562.290,71258.341.679,1773.773.357,18290.208.918,6454.377.226,054.789.440,5955.636.425,38328.633.411,61-6.934,93 5.664.530.013,10ESFR4.460.299.707,621.882.912.994,33321.617.876,89203.685.635,3458.141.592,4130.111.120,9151.056.568,6850.196.370,6926.335.576,1023.150.273,51165.734.179,7473.372.508,830,007.346.614.405,05FRHR146.323.082,764.866.680,42128.967,0163.887.105,152.738.071,8510.513.798,4148.633.381,312.703.994,451.395.839,46773.030,81490.838,294.051.058,150,00286.505.848,07HRIT1.953.486.027,91324.485.028,05171.199.043,65171.681.669,80170.644.295,2372.275.301,7998.323.984,38871.654.397,7587.762.029,42-70.933.883,94 100.426.436,16149.784.216,610,004.100.788.546,81ITCY178.758,7243.544.383,331.025.492,27384.184,222.508.240,431.150.092,89660.019,8960.786,62663.184,46782.723,12841.989,942.711.425,50243,4454.511.524,83CYLV87.277.487,71136.408.573,4919.510.563,492.536.722,322.539.700,43643.321,85143.110,272.089.037,452.343.899,4938.670,31-15.462,42 205.573,950,00253.721.198,34LVLT255.612.477,68159.745.332,873.250.430,302.887.452,3817.288.690,702.049.105,0918.399.414,471.051.848,31577.790,791.325.588,88344.704,514.370.932,350,00466.903.768,33LTLU22.222,2118.876.156,942.322.559,68136.634,329.698.071,921.025.523,48225.993,4932.955,29791.872,5632.915,311.483,6216.732,440,0033.183.121,26LUHU405.195.851,72175.575.286,56311.897.309,4884.245.800,4056.876.145,42113.830.518,8451.282.518,3723.848.649,765.554.922,485.059.396,0711.973.327,2831.638.234,88-1.235.958,04 1.275.742.003,22HUMT270,6529.508,350,00152.458,404.931.590,762.980,19179.454,23207.411,7969.721,5527.831,1731.549,5370.061,130,005.702.837,75MTNL1.195.690,03625.266.551,489.839.375,8412.903.011,1412.877.360,555.024.475,352.639.859,315.663.447,077.380.022,991.426.883,929.930.263,667.195.852,3622.789,20701.365.582,90NLAT806.850,11668.939.347,46-201.898,46 1.287.839,971.432.824,985.710.797,22378.426,411.649.275,192.384.377,8510.120.608,081.171.712,939.723.741,390,00703.403.903,13ATPL2.136.151.475,7759.597.011,91162.540.778,82452.756.093,72276.318.495,36145.488.022,6475.699.773,8037.715.945,026.398.994,18445.531,745.678.325,004.562.614,640,003.363.353.062,60PLPT275.234.835,01377.420.619,23133.590,6011.642.163,218.836.098,0812.797.210,3510.278.986,2144.158.363,413.375.577,142.767.844,079.816.576,406.023.003,99-141.267,18 762.343.600,52PTRO807.511.540,69452.856.798,32175.786.414,65124.475.028,5453.472.964,8888.829.295,7424.206.365,38103.179.998,28-2.598.116,62 2.957.768,088.909.469,684.942.813,830,001.844.530.341,45ROSI-34.366,34 -28.339,11 105.249.822,68951.860,7419.449.032,389.217.490,22253.511,84429.508,45673.354,60302.125,43784.740,844.366.837,750,00141.615.579,48SISK24.833.672,03261.428.167,92-3.225.443,50 53.874.015,3026.730.105,9425.718.344,3423.241.315,2726.378.814,345.959.554,102.775.331,342.502.453,701.296.343,01-188.132,38 451.324.541,41SKFI73.321,43479.800.565,68382.973,44376.319,84-539.656,51 -33.926,57 827.043,8438.688.246,995.862.854,511.523.403,31356.440,91-85.595,75 0,00527.231.991,12FISE1.015.212,85661.406.047,6810.054.529,038.668.616,503.704.482,68-6.555.938,24 493.671,24416.550,356.814.769,161.663.860,76208.450,052.673.075,30-6.034,72 690.557.292,64SEUK220.153.375,052.098.825.398,7484.102.544,11101.310.590,04245.479.966,2486.571.486,31116.995.266,41172.893.855,1619.036.903,4513.917.387,7326.548.001,828.989.037,280,003.194.823.812,34UKTOTAL14.562.739.004,3918.282.759.066,591.667.265.132,551.684.574.883,111.710.508.473,251.302.550.186,32690.991.018,441.752.459.133,52274.460.945,64-83.439.979,05 450.843.055,90766.914.257,15-1.599.058,78 43.061.026.119,03EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 2Amounts due to Member States decided for the 2019 financial yearCompl. Payment 
 
 
33 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTin EUR05 02 10 02 101.100.000,00101.100.000,0041.377.706,7741.377.706,7705 04 03 02pmpm05 07 01 029.880.000,009.729.812,859.880.000,009.622.100,7705 08 01 00 15.682.000,0015.654.086,4514.075.348,0014.066.026,4805 08 02 00 40.000.000,0039.400.000,0020.265.724,5620.265.724,5605 08 03 00 2.806.812,002.745.970,874.952.025,504.803.307,89TOTAL169.468.812,00168.629.870,1790.550.804,8390.134.866,47C405 08 02 00 17,460,0017,460,00EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  3Payments carried out under direct management by the European Commission during financial year 2019 (differentiated appropriations)Direct management payments on the appropriations of the 2019 BudgetTotal available commitment appropriationsTotal available payment appropriations Budget itemCommitmentsAmounts charged (payments)Direct management payments on additional appropriations (assigned revenue) and not-automatically carried over appropriations from financial year 2018 to financial year 2019Budget itemAdditional / CarryoversCommitmentsPayment appropriations Amounts charged (payments) 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTPayments carried out under direct management by the European Commission during financial year 2019 (non-differentiated appropriations)in EUR05 01 04 01 7.600.000,007.146.180,71453.819,292.520.678,294.625.502,4205 01 06 01 3.560.000,003.560.000,000,003.560.000,000,0005 08 06 00 12.275.000,0012.274.879,43120,573.663.801,148.611.078,2905 08 09 00 4.293.188,003.702.155,12591.032,882.037.112,251.665.042,87TOTAL27.728.188,0026.683.215,261.044.972,7411.781.591,6814.901.623,58------CommitmentsTotal commitmentscarryoversremaining carryovers 05 01 04 01 4.149.292,02169.818,103.979.473,923.979.297,58176,3405 01 06 01 0,00----05 08 06 00 12.000.192,21986.847,6911.013.344,5210.999.086,9014.257,6205 08 09 001.367.946,879.526,541.358.420,331.358.420,330,00TOTAL17.517.431,101.166.192,3316.351.238,7716.336.804,8114.433,96EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  4Direct management payments on the appropriations of the 2019 BudgetTotal available appropriationsBudget itemCommitmentsCancelled commitment appropriations  Amounts charged (payments)Automatic carryoversDirect management payments on additional appropriations (assigned revenue) and not-automatically carried over appropriations from financial year 2018 to financial year 2019Budget itemCarryoversCommitmentsAvailable appropriations Amounts charged (payments)Still to be chargedDirect management payments on automatically carried over appropriations from financial year 2018 to financial year 2019Budget itemDecommitmentsAmounts charged (payments)Appropriations lapsing 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2019AMENDING BUDGET 2019(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2019DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2020DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)AGRICULTURE  AND  RURAL DEVELOPMENT43.191.947.00001.614.403.437044.806.350.43743.962.411.116843.939.321815.012.05428.927.267100%0501ADMINISTRATIVE EXPENDITURE OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA11.560.00000-400.00011.160.00010.706.181453.8190453.81996%2050104Support expenditure 8.000.00000-400.0007.600.0007.146.181453.8190453.81994%205010401European Agricultural Guarantee Fund (EAGF) - Non-operational technical assistance8.000.00000-400.0007.600.0007.146.181453.8190453.81994%2050106Executive agencies3.560.0000003.560.0003.560.000000100%205010601Consumer, Health, Agriculture and Food Executive Agency — Contribution from the Agricultural promotion programme3.560.0000003.560.0003.560.000000100%0502IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR THROUGH INTERVENTIONS IN AGRICULTURAL MARKETS2.498.700.0000140.000.000-119.559.5002.519.140.5002.473.006.49346.134.00746.085.94248.065100%2050201Cerealsp.m.00-1.290-1.290-1.292202-205020101Export refunds for cereals p.m.00000000-205020102Intervention storage of cerealsp.m.00000000-205020199Other measures (cereals)p.m.00-1.290-1.290-1.292202100%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 oil44.600.00000-7.940.90036.659.10036.659.05149049100%205020603Private storage of olive oilp.m.00000000-205020605Quality improvement measures44.000.00000-7.340.90036.659.10036.659.05149049100%205020699Other measures (olive oil)600.00000-600.00000000-2050207Textile 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 vegetables715.100.0000140.000.00056.664.400911.764.400865.678.26046.086.14046.085.942198100%205020803Operational funds for producer organisations 709.000.0000140.000.00060.660.000909.660.000863.574.05846.085.94246.085.9420100%205020811Aid to producer groups for preliminary recognition5.000.00000-3.611.8001.388.2001.388.15743043100%205020812School fruit scheme100.00000135.400235.400235.33565065100%205020899Other measures (fruit and vegetables)1.000.00000-519.200480.800480.71090090100%(a)05EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2019  FINANCIAL YEARMFFH TCAIHEADING 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2019AMENDING BUDGET 2019(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2019DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2020DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020(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 sector1.035.100.00000-47.561.240987.538.760987.503.62635.134035.134100%205020908National support programmes for the wine sector1.035.000.00000-48.810.000986.190.000986.189.94456056100%205020999Other measures (wine-growing sector)100.000001.248.7601.348.7601.313.68235.078035.07897%2050210Promotion184.100.00000-5.361.900178.738.100178.738.03664064100%205021001Promotion measures - Payments by Member States83.000.00000-5.361.90077.638.10077.638.03664064100%205021002Promotion measures - Direct payments by the Union101.100.000000101.100.000101.100.000000100%205021099Other measures (promotion)p.m.00000000-2050211Other plant products/measures233.400.00000-3.114.700230.285.300230.284.5127880788100%205021103Hops - Aid to producer organisations2.300.00000-23.0002.277.0002.277.000000100%205021104POSEI (excluding direct payments)231.000.00000-3.255.700227.744.300227.744.24357057100%205021199Other measures (other plant products/measures)100.00000164.000264.000263.2697310731100%2050212Milk and Milk products6.300.00000-66.574.350-60.274.350-60.286.06911.719011.719100%205021201Refunds for milk and milk products p.m.00000000-205021202Storage measures for skimmed-milk powder6.000.00000-66.942.100-60.942.100-60.952.50110.401010.401100%205021204Storage measures for butter and creamp.m.00000000-205021206Private storage of certain cheesesp.m.00000000-205021208School milk200.00000476.950676.950676.93911011100%205021299Other measures (milk and milk products)100.00000-109.200-9.200-10.5061.30601.306114%2050213Beef and Vealp.m.01.055.7701.055.7701.055.764606100%205021301Refunds for beef and vealp.m.001.055.7701.055.7701.055.764606100%205021302Storage measures for beef and vealp.m.00000000-205021304Refunds for live animalsp.m.00000000-205021399Other measures (beef and veal)p.m.00000000--2050214Sheepmeat and goatmeatp.m.00000000-205021401Private storage of sheepmeat and goatmeatp.m.00000000-205021499Other measures (sheepmeat and goatmeat)p.m.0000000-2050215Pigmeat, eggs and poultry, bee-keeping and other animal products63.000.00000-21.118.60041.881.40041.881.30199099100%205021501Refunds for pigmeatp.m.0000000-205021502Private storage of pigmeatp.m.00000000-205021504Refunds for eggsp.m.00000000-205021505Refunds for poultrymeatp.m.000000-205021506Specific aid for bee-keeping35.000.00000-742.70034.257.30034.257.27921021100%205021599Other measures (pigmeat, poultry, eggs , bee-keeping, other animal products)28.000.00000-20.375.9007.624.1007.624.02179079100%2050218School schemes217.000.00000-25.506.690191.493.310191.493.305505100%(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2019  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2019AMENDING BUDGET 2019(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2019DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2020DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020(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 OBJECTIVES40.544.700.00001.474.403.437112.472.10042.131.575.53741.335.655.479795.920.059768.926.11226.993.947100%2050301Decoupled direct payments34.388.000.00001.014.903.437231.583.90035.634.487.33735.328.602.280305.885.058302.099.1123.785.946100%205030102SAPS (single area payment scheme)4.333.000.00000-33.789.1004.299.210.9004.299.210.87426026100%205030107Redistributive payment1.653.000.000001.052.4701.654.052.4701.654.052.464606100%205030110Basic payment scheme (BPS)16.211.000.00001.014.903.437151.070.19017.376.973.62717.074.874.516302.099.112302.099.1120100%205030111Payment for agricultural practices beneficial for the climate and the environment11.754.000.00000-3.069.86011.750.930.14011.750.930.140000100%205030112Payment for farmers in areas with natural constraints5.000.00000-237.1004.762.9004.762.2946060606100%205030113Payment for young farmers415.000.00000127.444.600542.444.600542.444.594606100%205030199Other (decoupled direct payments)17.000.00000-10.887.3006.112.7002.327.3983.785.30203.785.30238%2050302Other direct payments5.688.000.00000-119.111.8005.568.888.2005.568.887.9502500250100%205030240Crop-specific payment for cotton246.000.00000-1.038.800244.961.200244.961.13862062100%205030250POSEI - European Union support programmes420.000.00000947.900420.947.900420.947.896404100%205030252POSEI - Aegean Islands17.000.00000-871.70016.128.30016.128.25941041100%205030260Voluntary coupled support scheme4.033.000.00000-43.016.5003.989.983.5003.989.983.45347047100%205030261Small farmers scheme970.000.00000-72.585.200897.414.800897.414.77228028100%205030299Other (direct payments)2.000.00000-2.547.500-547.500-547.56868068100%2050303Additional amounts of aid0000000-2050309Reimbursement of direct payments to farmers from appropriations carried- over in relation to financial discipline (c)p.m.0459.500.000466.826.647926.326.647438.165.249488.161.398466.827.00021.334.39898%2050310Reserve for crisis in the agricultural sector468.700.00000-466.826.6471.873.35301.873.35301.873.353-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2019  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2019AMENDING BUDGET 2019(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2019DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2020DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2020(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0504RURAL DEVELOPMENT000-451.200-451.200-452.4281.22801.228-2050401Completion of rural development financed by the EAGGF-Guarantee Section — Programming period 2000 - 2006p.m.00-451.200-451.200-452.4281.22801.228100%205040114Completion of rural development financed by the EAGGF Guarantee Section -  Programming period 2000-2006p.m.00-451.200-451.200-452.4281.22801.228100%2050403Completion of other measuresp.m.00000000-205040302Plant and animal genetic resources - Completion of earlier measuresp.m.00000000-0507AUDIT OF AGRICULTURAL EXPENDITURE FINANCED BY THE EAGF61.430.000008.438.60069.868.60069.718.300150.3000150.300100%2050701Control of agricultural expenditure31.430.0000027.215.90058.645.90058.495.655150.2450150.245100%205070102Monitoring and preventive measures - Direct payments by the Union9.130.00000750.0009.880.0009.729.813150.1870150.18798%205070106Expenditure for financial corrections in favour of Member States following decisions on accounting clearance of previous years' accounts with regard 19.700.00000-9.264.70010.435.30010.435.25941041100%205070107Expenditure for financial corrections in favour of Member States following decisions on conformity clearance of previous years' accounts with regard to shared management declared under the EAGGF-Guarantee Section 2.600.0000035.730.60038.330.60038.330.58218018100%2050702Settlement of disputes30.000.00000-18.777.30011.222.70011.222.64555055100%0508POLICY STRATEGY AND COORDINATION OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA75.557.00000-500.00075.057.00073.777.0921.279.90801.279.90898%2050801Farm Accountancy Data Network (FADN) 15.682.00000015.682.00015.654.08627.914027.914100%2050802Surveys on the structure of agricultural holdings40.000.00000040.000.00039.400.000600.0000600.00099%2050803Restructuring of systems for agricultural surveys2.800.000006.8122.806.8122.745.97160.841060.84198%2050806Enhancing public awareness of the common agricultural policy12.275.00000012.275.00012.274.8791210121100%2050809EAGF - Operational technical assistance4.800.0000-506.8124.293.1883.702.155591.0330591.03386% TOTAL  2019  EAGF  43.191.947.00001.614.403.437044.806.350.43743.962.411.116843.939.321815.012.05428.927.26799,9%(a)MFFH  = Multiannual Financial Framework Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item(b)For EAGF, the adopted budget has not been amended(c)The difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2019 which cannot be used by the EAGF after 2019. (a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2019  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC4Clearance of EAGF accounts – Assigned revenue548.313.890,7405 02 08 0346.085.889,1305 02 08 03C4Operational funds for producer organisations0,0005 03 01 10502.228.001,6105 03 01 10C4Basic payment scheme (BPS)357.886.910,66548.313.890,74357.886.910,66190.426.980,086 7 0 2 IC4EAGF Irregularities – Assigned revenue155.800.114,2805 03 01 10155.800.114,28C4Basic payment scheme (BPS)0,006 7 0 3 IC4Superlevy from milk producers – Assigned revenue1.957.906,5105 03 01 101.957.906,51C4Basic payment scheme (BPS)0,00157.758.020,790,00157.758.020,796 7 0   IC4Revenue concerning EAGF706.071.911,536 7    IC4REVENUE CONCERNING EAGFTOTAL Chapter 67706.071.911,53706.071.911,53357.886.910,66348.185.000,87TOTAL706.071.911,53TOTAL357.886.910,66348.185.000,87Assigned Revenue 2019Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 6  Assigned revenue for policy area 05 (under shared management)  Appropriations  C4Commitment AppropriationsITEMFundsDescriptionAmountLink - Budgetary AttributionFundsDescriptionAmountCarriedforward to 2020Budgetary ItemAmountDetailTotalBudgetary Expenditure Item05 03 01 1005 03 01 10 
 
 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC5Clearance of EAGF accounts – Assigned revenue448.831.525,9305 02 08 0393.914.110,8705 02 08 03C5Operational funds for producers organisations93.914.110,8705 03 01 10354.917.415,0605 03 01 10C5Basic payment scheme (BPS)354.917.415,06448.831.525,93448.831.525,936 7 0 2 IC5EAGF Irregularities – Assigned revenue0,006 7 0 3 IC5Superlevy from milk producers – Assigned revenue0,000,000,006 7 0   IC5Revenue concerning EAGF448.831.525,936 7    IC5REVENUE CONCERNING EAGFTOTAL Chapter 67   448.831.525,93448.831.525,93448.831.525,93TOTAL448.831.525,93TOTAL448.831.525,93Assigned Revenue 2019Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 7  Assigned revenue for policy area 05 (under shared management)  Appropriations  C5 Commitment AppropriationsITEMFundsDescriptionAmountLink - Budgetary AttributionFundsDescriptionAmountBudgetary ItemAmountDetailTotalBudgetary Expenditure Item 
 
 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 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 PRODUCTS-60,950,00-60,952,98-63,940,000,00SKIMMED MILK-60,95-60,952,98-63,94BUTTER AND CREAMCHEESEBEEF MEATPIGMEAT        T O T A L-60,950,00-60,952,98-63,940,000,00Difference between purchase and sales priceTotal depreciationPurchase depreciationComplementary depreciation end of the exerciceEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  8Budget 2019 - 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 - 2019 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)-1.29205 02 01C1Cereals00000000000000-1.29205 02 06 05C1Quality improvement measures10.825.341548.26825.285.44205 02 06C1Olive oil000000010.825.3410548.268025.285.44200005 02 08 03C147.716.048125.8233.492.4072.911.81042.847.7534.207.4449.889.942255.772.755109.876.365217.654.205404.286612.38905 02 08 03C405 02 08 03C57.558.383402.3972.150.336425.5001.549.73526.617.82418.935.55822.279.812109.80805 02 08 03C1,C4,C555.274.431125.8233.894.8035.062.14643.273.25304.207.44411.439.677282.390.579128.811.9240239.934.017404.286722.196005 02 08 11C1Aid to producer groups for preliminary recognition654.01605 02 08 12C1School fruit scheme-2.580-1.98810.5246.681222.69805 02 08 99C1Other measures (fruit and vegetables)158.993324.88105 02 08C147.713.468779.8393.492.4072.911.81042.845.76504.207.4449.889.942255.942.272109.883.0470218.201.784404.286612.389005 02 08C400000000000000005 02 08C57.558.3830402.3972.150.336425.500001.549.73526.617.82418.935.558022.279.8120109.808005 02 08C1,C4,C555.271.851779.8393.894.8035.062.14643.271.26504.207.44411.439.677282.560.096128.818.6050240.481.595404.286722.196005 02 09 08C1National support programmes for the wine sector14.336.3435.102.37837.773.03211.814.724196.086.073265.294.2815.900.346312.174.9784.634.00012.75805 02 09 99C1Other measures (wine-growing sector)22.0911.291.59005 02 09C1Products of the wine-growing sector014.336.3435.102.378037.773.0320011.814.724196.108.164265.294.2815.900.346313.466.5684.634.000012.75805 02 10 01C1Promotion measures — Payments by Member States3.800.9101.153.726197.2792.381.5801.232.30129.9622.071.55910.470.81813.252.23512.829.64817.098.791674.554463.0272.065.06205 02 10 02C1Promotion measures — Direct payments by the Union05 02 10C1Promotion3.800.9101.153.726197.2792.381.5801.232.30129.9622.071.55910.470.81813.252.23512.829.648017.098.791674.554463.0272.065.06205 02 11 03C1Hops — Aid to producer organisations2.277.00005 02 11 04C1POSEI (excluding direct payments)5.414.85073.955.175124.544.82705 02 11 99C1Other measures (other plant products/measures)263.26905 02 11C1Other plant products/measures00002.277.000005.414.85073.955.175124.544.8270263.26900005 02 12 02C1Storage measures for skimmed-milk powder-1.019.062-232.388-4.357.870-214.931-12.439.667-1.654.726-19.677.575-1.523.713-4.266.72305 02 12 08C1School milk1922.61219.53905 02 12 99C1Other measures (milk and milk products)1.24005 02 12C1Milk and milk products-1.019.0620-232.3880-4.357.677-214.931-12.439.6670-1.654.726-19.674.963020.7790-1.523.713-4.266.72305 02 13 01C1Refunds for beef and veal05 02 13C1Beef and veal00000000000000005 02 15 06C1Specific aid for bee-keeping249.313944.2141.249.910120.7461.646.15282.71136.3303.456.0275.113.3513.536.4171.128.6092.909.96894.491192.614270.22805 02 15 99C1Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)6.851.11505 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products249.313944.2141.249.910120.7461.646.15282.71136.3303.456.0275.113.3513.536.4171.128.6099.761.08294.491192.614270.22805 02 18 00C1School schemes2.383.9322.866.6736.106.9313.423.82633.735.1661.293.6202.960.4003.104.06119.151.7803.890.4772.320.43724.708.760686.4631.586.4452.332.55805 02 18C1School schemes2.383.9322.866.6736.106.9313.423.82633.735.1661.293.6202.960.4003.104.06119.151.7803.890.4772.320.43724.708.760686.4631.586.4452.332.55805 02C153.128.56120.080.79415.916.5168.837.960115.151.7391.191.362-3.163.93354.975.762561.868.250500.852.0029.349.392608.806.4756.493.7951.330.762412.59005 02C400000000000000005 02C57.558.3830402.3972.150.336425.500001.549.73526.617.82418.935.558022.279.8120109.808005 02C1,C4,C560.686.94420.080.79416.318.91310.988.296115.577.2391.191.362-3.163.93356.525.497588.486.074519.787.5609.349.392631.086.2876.493.7951.440.570412.590ANNEX  9Budget 2019 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDCommitment 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 - 2019 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 03 01 02C1Single area payment scheme (SAPS)365.539.892455.081.91984.664.769029.431.331128.058.656177.277.99105 03 01 07C1Redistributive payment45.364.44253.927.244329.828.680678.349.25827.161.67470.555.38105 03 01 10C1153.155.578526.224.8022.905.936.763805.829.482968.708.9352.585.807.0462.910.702.653117.738.6921.590.951.53505 03 01 10C4155.805186.949588.8621.780.646606.80029.570.090782.407643.081202.844.76705 03 01 10C553.553.264018.1701.023.92680.375.9402.204.03413.540183.002.10805 03 01 10C1,C4,C5206.864.64800526.411.7512.906.543.7950808.634.053969.315.7342.695.753.0762.913.689.094118.395.3131.976.798.41000005 03 01 11C1Payment for agricultural practices beneficial for the climate and the environment141.591.236233.376.026254.411.018244.420.0261.414.437.93839.114.028354.718.309521.449.7501.394.882.3002.015.328.86382.470.3751.035.471.25014.443.35973.672.133137.985.97005 03 01 12C1Payment for farmers in areas with natural constraints2.663.82505 03 01 13C1Payment for young farmers9.328.0611.802.3256.951.75714.597.00065.402.651896.16720.226.58532.738.43753.692.73881.029.0905.521.15375.420.011543.9374.736.7368.907.13405 03 01 99C1Other (decoupled direct payments)2.2472.034144.454625.937183.4611.010.76748.031-88.92605 03 01C1349.441.564654.645.486716.444.694787.907.6874.715.750.487124.674.9641.181.400.3131.523.080.5824.035.392.8525.685.457.895232.891.8942.701.753.87144.418.627206.467.525394.726.47605 03 01C4155.80500186.949588.86201.780.646606.80029.570.090782.407643.081202.844.76700005 03 01C553.553.26400018.17001.023.926080.375.9402.204.03413.540183.002.10800005 03 01C1,C4,C5403.150.634654.645.486716.444.694788.094.6364.716.357.519124.674.9641.184.204.8851.523.687.3824.145.338.8825.688.444.336233.548.5143.087.600.74644.418.627206.467.525394.726.47605 03 02 40C1Crop-specific payment for cotton2.538.801182.922.00259.500.33505 03 02 50C1POSEI — European Union support programmes188.564.548151.148.90605 03 02 52C1POSEI — Smaller Aegean islands16.128.25905 03 02 60C1Voluntary coupled support scheme79.083.577116.318.773126.947.78423.633.9275.975.4092.910.204162.220.624564.683.7481.007.070.54141.710.787406.838.8883.787.57837.563.78669.838.30105 03 02 61C1Small farmers scheme2.304.37719.144.944949.79380.286.47987.350.9393.591.814103.264.6866.245.96305 03 02 99C1Other (direct payments)-262.5161.024-19043.15621.55928.294-203.43690905 03 02C1Other direct payments79.083.551121.164.466126.947.78423.634.95119.144.7546.925.2022.910.204441.600.520900.121.1291.158.247.74145.302.601509.900.1383.787.57843.809.74969.839.21005 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6.137.3739.513.79010.933.39210.531.98958.845.5631.443.56813.273.64816.982.80055.957.57688.279.95736.077.112340.4602.318.6904.355.56605 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6.137.3739.513.79010.933.39210.531.98958.845.5631.443.56813.273.64816.982.80055.957.57688.279.957036.077.112340.4602.318.6904.355.56605 03C1428.525.114775.809.952843.392.478811.542.6394.734.895.241131.600.1661.184.310.5181.964.681.1024.935.513.9816.843.705.636278.194.4953.211.654.00948.206.205250.277.274464.565.68605 03C26.137.3739.513.79010.933.39210.531.98958.845.5631.443.56813.273.64816.982.80055.957.57688.279.957036.077.112340.4602.318.6904.355.56605 03C4155.80500186.949588.86201.780.646606.80029.570.090782.407643.081202.844.76700005 03C553.553.26400018.17001.023.926080.375.9402.204.03413.540183.002.10800005 03C1,C2,C4,C5488.371.557785.323.742854.325.870822.261.5774.794.347.836133.043.7331.200.388.7371.982.270.7025.101.417.5876.934.972.034278.851.1163.633.577.99648.546.665252.595.964468.921.252Decoupled direct paymentsDirect payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectivesANNEX  9Budget 2019 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDCommitment AppropriationsBasic payment scheme (BPS) 
 
 
 
 
 
 
 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2019 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-6.186-446.24205 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006000000000-6.1860-446.24200005 04C1Rural development000000000-6.1860-446.24200005 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 EAGF14.46296.05857.1667.742953.9201.035.1581.033.7165.225.90417.35305 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 EAGF4.665.94324.352.50805 07 01C1Control of agricultural expenditure004.680.40596.05857.1667.742953.92001.035.15825.386.22505.225.90417.3530005 07 02 00C1Settlement of disputes4.838.623-95.044-202.766185.2793.586.50205 07 02C1Settlement of disputes4.838.623000000-95.044-202.766185.27903.586.50200005 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)4.838.62304.680.40596.05857.1667.742953.920-95.044832.39125.571.50408.812.40617.3530005 08 01C1Farm Accountancy Data Network (FADN)05 08 02C1Surveys on the structure of agricultural holdings05 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 area000000000000000486.492.299795.890.747863.989.399820.476.6574.850.104.146132.799.2701.182.100.5052.019.561.8205.498.214.6227.370.122.955287.543.8863.828.826.64854.717.353251.608.036464.978.2766.137.3739.513.79010.933.39210.531.98958.845.5631.443.56813.273.64816.982.80055.957.57688.279.957036.077.112340.4602.318.6904.355.566155.80500186.949588.86201.780.646606.80029.570.090782.407643.081202.844.76700061.111.6470402.3972.150.336443.67001.023.9261.549.735106.993.76321.139.59213.540205.281.9200109.8080553.897.125805.404.537875.325.187833.345.9314.909.982.242134.242.8381.198.178.7242.038.701.1545.690.736.0527.480.324.911288.200.5074.273.030.44755.057.812254.036.534469.333.842Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5TOTAL  2018  EAGF  EXPENDITURE  BY  MEMBER  STATE(*) The table only shows budget items/articles for which   expenditure occurred in 2019.ANNEX  9Budget 2019 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Sub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDCommitment Appropriations 
 
 
 
 
 
 
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Directorate R. ResourcesR.1  - Budget management; BFOREAGF - 2019 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 01 04 01C1Support expenditure for European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance7.146.1817.146.18105 01 04C1Support expenditure for operations and programmes in the ‘Agriculture and rural development’ policy area00000000000007.146.1817.146.18105 01 06 01C1Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme3.560.0003.560.00005 01 06C1Executive agencies00000000000003.560.0003.560.00005 01C1Administrative expenditure of the ‘Agriculture and rural development’ policy area000000000000010.706.18110.706.18105 02 01 99C1Other measures (cereals)-1.29205 02 01C1Cereals00000000000000-1.29205 02 06 05C1Quality improvement measures36.659.05105 02 06C1Olive oil0000000000000036.659.05105 02 08 03C14.944.88611.489.4336.333.4893.694.9987.867.213640.5791.900.3892.332.8162.465.74432.479.174769.659.94705 02 08 03C405 02 08 03C5410.4245.222.153449.0461.442.282457.606658.009396.8294.848.41093.914.11105 02 08 03C1,C4,C505.355.310016.711.5866.782.5353.694.9989.309.494640.57902.357.9962.990.8252.862.57237.327.5840863.574.05805 02 08 11C1Aid to producer groups for preliminary recognition734.1411.388.15705 02 08 12C1School fruit scheme235.33505 02 08 99C1Other measures (fruit and vegetables)-3.163480.71005 02 08C104.944.886011.489.4336.333.4894.425.9767.867.213640.57901.900.3892.332.8162.465.74432.479.1740771.764.15005 02 08C400000000000000005 02 08C50410.42405.222.153449.04601.442.28200457.606658.009396.8294.848.410093.914.11105 02 08C1,C4,C505.355.310016.711.5866.782.5354.425.9769.309.494640.57902.357.9962.990.8252.862.57237.327.5840865.678.26005 02 09 08C1National support programmes for the wine sector23.486.13612.196.34665.206.67622.051.1685.045.0005.075.705986.189.94405 02 09 99C1Other measures (wine-growing sector)1.313.68205 02 09C1Products of the wine-growing sector023.486.1360012.196.346065.206.67622.051.1685.045.0005.075.7050000987.503.62605 02 10 01C1Promotion measures — Payments by Member States62.7871.986.7221.321.4193.952.519171.765281.6201.017.1401.122.61477.638.03605 02 10 02C1Promotion measures — Direct payments by the Union101.100.000101.100.00005 02 10C1Promotion062.78701.986.7221.321.4193.952.519171.765281.6201.017.1400001.122.614101.100.000178.738.03605 02 11 03C1Hops — Aid to producer organisations2.277.00005 02 11 04C1POSEI (excluding direct payments)23.829.392227.744.24305 02 11 99C1Other measures (other plant products/measures)263.26905 02 11C1Other plant products/measures00000023.829.3920000000230.284.51205 02 12 02C1Storage measures for skimmed-milk powder-1.856.273-9.350.122-112.516-1.231.855-3.015.081-60.952.50105 02 12 08C1School milk-2.8622587.07970.376676.93905 02 12 99C1Other measures (milk and milk products)-613-2-11.132-10.50605 02 12C1Milk and milk products000-1.856.2730-9.353.597-200-112.516-1.242.985587.079-2.944.7060-60.286.06905 02 13 01C1Refunds for beef and veal1.055.7641.055.76405 02 13C1Beef and veal000001.055.764000000001.055.76405 02 15 06C1Specific aid for bee-keeping16.2782.407.7488.333174.000870.2672.876.1071.509.8903.593.209346.283584.342100.129286.434453.17934.257.27905 02 15 99C1Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)-538.9291.311.8367.624.02105 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products16.2782.407.7488.333-364.930870.2674.187.9421.509.8903.593.209346.283584.342100.129286.434453.179041.881.30105 02 18 00C1School schemes508.3125.977.964603.0207.813.8473.296.70024.017.3882.551.83915.815.601953.9373.281.5723.469.9759.072.9923.578.630191.493.30505 02 18C1School schemes508.3125.977.964603.0207.813.8473.296.70024.017.3882.551.83915.815.601953.9373.281.5723.469.9759.072.9923.578.6300191.493.30505 02C1524.59036.879.522611.35319.068.80124.018.22128.285.992101.136.77342.382.1767.362.36010.729.4934.659.93612.412.24834.688.891101.100.0002.379.092.38205 02C400000000000000005 02C50410.42405.222.153449.04601.442.28200457.606658.009396.8294.848.410093.914.11105 02C1,C4,C5524.59037.289.945611.35324.290.95424.467.26828.285.992102.579.05442.382.1767.362.36011.187.0995.317.94512.809.07739.537.301101.100.0002.473.006.493  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2019 - 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 - 2019 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 03 01 02C1Single area payment scheme (SAPS)654.423.50701.311.151.884843.202.666250.378.26204.299.210.87405 03 01 07C1Redistributive payment277.452.62117.042.99391.886.24862.483.9241.654.052.46405 03 01 10C121.869.589194.864457.654.393451.566.848248.188.04671.578.785251.801.999374.536.5491.919.623.62916.362.070.19005 03 01 10C471.9721.0611.353.76566.115238.95022.64316.420284.816118.671.761357.886.91105 03 01 10C54.161293.261221.4073.583245.72933.958.293354.917.41505 03 01 10C1,C4,C521.945.7230195.925459.301.420451.632.9630248.648.403071.601.4290251.822.001375.067.0942.072.253.683017.074.874.51605 03 01 11C1Payment for agricultural practices beneficial for the climate and the environment9.773.439379.343.610531.697196.251.658200.915.965887.361.302169.206.461474.579.12339.816.552130.957.532154.602.270205.107.430944.710.51911.750.930.14005 03 01 12C1Payment for farmers in areas with natural constraints2.098.4694.762.29405 03 01 13C1Payment for young farmers585.08512.103.5272.85313.757.64413.460.78063.450.1972.159.76016.639.3672.654.149827.65510.232.0189.200.48415.577.293542.444.59405 03 01 99C1Other (decoupled direct payments)-520.34114.990217.145138-136.16612.65410.389800.5822.327.39805 03 01C132.228.1141.045.350.303729.414667.678.685666.160.7382.539.416.141436.461.0941.426.307.404116.147.955382.163.449416.648.941588.854.8512.943.195.947034.615.797.95405 03 01C471.97201.0611.353.76566.1150238.950022.643016.420284.816118.671.7610357.886.91105 03 01C54.16100293.26100221.4070003.583245.72933.958.2930354.917.41505 03 01C1,C4,C532.304.2471.045.350.303730.475669.325.711666.226.8542.539.416.141436.921.4511.426.307.404116.170.599382.163.449416.668.944589.385.3963.095.826.001035.328.602.28005 03 02 40C1Crop-specific payment for cotton244.961.13805 03 02 50C1POSEI — European Union support programmes81.234.442420.947.89605 03 02 52C1POSEI — Smaller Aegean islands16.128.25905 03 02 60C1Voluntary coupled support scheme149.791191.293.9072.953.1171.389.06111.322.819480.446.471111.624.666225.485.06417.231.21157.251.528100.409.63490.226.69551.615.5633.989.983.45305 03 02 61C1Small farmers scheme13.770.7391.404.2236.499.798341.810.98734.786.588195.639.547363.895897.414.77205 03 02 99C1Other (direct payments)-465.73415.2002.75641-3.8005.3304.834-547.56805 03 02C1Other direct payments149.791204.598.9114.357.3401.404.26217.825.373822.257.498227.641.896421.129.94117.595.10657.251.528100.409.63490.226.69551.620.39705.568.887.95005 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline413.69715.291.94835.7238.781.6657.061.08125.612.2836.753.582-48.012923.1635.682.5025.984.5177.919.10638.762.511438.165.24905 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline413.69715.291.94835.7238.781.6657.061.08125.612.2836.753.582-48.012923.1635.682.5025.984.5177.919.10638.762.5110438.165.24905 03C132.377.9051.249.949.2145.086.754669.082.947683.986.1113.361.673.640664.102.9901.847.437.345133.743.061439.414.977517.058.575679.081.5462.994.816.344040.184.685.90405 03C2413.69715.291.94835.7238.781.6657.061.08125.612.2836.753.582-48.012923.1635.682.5025.984.5177.919.10638.762.5110438.165.24905 03C471.97201.0611.353.76566.1150238.950022.643016.420284.816118.671.7610357.886.91105 03C54.16100293.26100221.4070003.583245.72933.958.2930354.917.41505 03C1,C2,C4,C532.867.7351.265.241.1625.123.538679.511.638691.113.3073.387.285.922671.316.9291.847.389.334134.688.867445.097.479523.063.094687.531.1973.186.208.909041.335.655.479Decoupled direct paymentsDirect payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2019 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Commitment AppropriationsBasic payment scheme (BPS) 
 
 
 
 
 
 
 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2019 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-452.42805 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 200600000000000000-452.42805 04C1Rural development00000000000000-452.42805 07 01 02C1Monitoring and preventive measures — Direct payments by the Union (***)9.729.8139.729.81305 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 EAGF50.8650109773.9781.168.35846810.435.25905 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 EAGF500.8458.811.28638.330.58205 07 01C1Control of agricultural expenditure50.865500.8451090773.97801.168.3580046808.811.28609.729.81358.495.65505 07 02 00C1Settlement of disputes4352.909.61611.222.64505 07 02C1Settlement of disputes000000000004352.909.616011.222.64505 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)50.865500.8451090773.97801.168.3580046808.811.7212.909.6169.729.81369.718.30005 08 01C1Farm Accountancy Data Network (FADN)15.654.08615.654.08605 08 02C1Surveys on the structure of agricultural holdings39.400.00039.400.00005 08 03C1Restructuring of systems for agricultural surveys2.745.9712.745.97105 08 06C1Enhancing public awareness of the common agricultural policy12.274.87912.274.87905 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance3.702.1553.702.15505 08C1Policy strategy and coordination of the ‘Agriculture and rural development’ policy area000000000000073.777.09273.777.09232.953.3591.287.329.5815.698.216688.151.748708.778.3113.389.959.631766.408.1221.889.819.522141.105.422450.144.938521.718.511700.305.5153.032.414.852195.313.08542.717.527.431413.69715.291.94835.7238.781.6657.061.08125.612.2836.753.582-48.012923.1635.682.5025.984.5177.919.10638.762.5110438.165.24971.97201.0611.353.76566.1150238.950022.643016.420284.816118.671.7610357.886.9114.161410.42405.515.414449.04601.663.68800457.606661.592642.55838.806.7030448.831.52633.443.1901.303.031.9525.735.000703.802.591716.354.5533.415.571.914775.064.3411.889.771.510142.051.228456.285.047528.381.039709.151.9953.228.655.827195.313.08543.962.411.116Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5TOTAL  2018  EAGF  EXPENDITURE  BY  MEMBER  STATE(*) The table only shows budget items/articles for which   expenditure occurred in 2019.Sub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2019 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Commitment Appropriations 
 
 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment AppropriationsIn EUR millionMEASURE201320142015201620172018201905 01 04   Support expenditure of Policy Area Agriculture and Rural Development 7,217,907,995,366,196,807,1505 01 06   Contribution for expenditure of the executive agencies--0,171,562,503,083,5605 01    ADMINISTRATIVE AGRICULTURAL EXPENDITURE 7,217,908,156,928,699,8810,7105 02 01   Cereals0,092,460,000,000,0014,900,0005 02 02   Rice0,000,010,000,000,000,000,0005 02 03   Refunds on non-Annex 1 products4,880,130,050,000,000,000,0005 02 04   Food programmes 491,53-7,24-3,230,000,000,000,0005 02 05   Sugar-0,150,460,000,000,000,000,0005 02 06   Olive oil60,9443,0344,0745,9942,7747,9236,6605 02 07   Textile plants17,146,276,136,136,130,000,0005 02 08   Fruit and vegetables1.138,091.010,531.118,571.172,72995,42865,15865,6805 02 09   Products of the wine-growing sector1.044,231.022,391.029,821.027,131.011,75968,09987,5005 02 10   Promotion51,4854,7367,5281,07122,26161,21178,7405 02 11   Other plant products/measures227,65240,75240,02242,01236,86231,20230,2805 02 12   Milk and milk products70,3571,79119,60406,58468,02201,08-60,2905 02 13   Beef and veal6,490,440,1530,2123,650,131,0605 02 14   Sheepmeat and goatmeat0,000,000,001,843,510,000,0005 02 15   Pigmeat, eggs and poultry, bee-keeping and other animal products80,5232,9244,18140,6090,7463,9541,8805 02 18School Schemes-----155,82191,4905 02INTERVENTIONS IN AGRICULTURAL MARKETS  3.193,232.478,672.666,893.154,283.001,112.709,452.473,0105 03 01   Decoupled direct payments38.842,1138.952,0638.293,4835.204,0935.366,1735.304,8235.328,6005 03 02   Other direct payments2.815,992.707,593.020,545.384,685.759,415.750,015.568,8905 03 03   Additional amounts of aid0,170,030,040,010,000,010,0005 03 09   Reimbursement of direct payments in relation to financial discipline--853,97395,36425,58441,68438,1705 03DIRECT PAYMENTS41.658,2841.659,6842.168,0440.984,1341.551,1641.496,5241.335,6605 04 01   Rural development financed by the EAGGF Guarantee Section — Completion of earlier programmes (2000 to 2006)-1,03-1,40-1,29-1,05-0,52-0,49-0,4505 04 03   Other measures0,000,000,000,000,000,000,0005 04RURAL DEVELOPMENT  (by ex-EAGGF Guarantee Section)-1,03-1,40-1,29-1,05-0,52-0,49-0,4505 07 01   Control of agricultural expenditure119,2526,5156,8259,08151,4226,6758,5005 07 02   Settlement of disputes0,3292,331,6752,370,0088,7711,2205 07AUDIT OF AGRICULTURAL EXPENDITURE119,58118,8458,49111,45151,42115,4469,7205 08 01   Farm Accountancy Data Network (FADN)14,5214,5214,7215,0814,7314,7415,6505 08 02   Surveys on the structure of agricultural holdings0,000,2519,320,000,250,0039,4005 08 03   Restructuring of systems for agricultural surveys1,541,754,664,2813,671,902,7505 08 06   Enhancing public awareness of the common agricultural policy7,9610,777,297,9316,2514,5612,2705 08 09   European Agricultural Guarantee Fund (EAGF) — Operational technical assistance2,711,671,852,092,062,493,7005 08POLICY STRATEGY & COORDINATION OF AGRICULTURE & RURAL DEVELOPMENT POLICY AREA26,7328,9647,8429,3846,9633,6973,7811 01 04   Support expenditure for operations in the ‘Maritime affairs and fisheries’ policy area0,78-----11 01ADMINISTRATIVE EXPENDITURE OF THE ‘MARITIME AFFAIRS AND FISHERIES’ POLICY AREA0,78-----11 02 01   Intervention in fishery products16,44-----11 02 03   Fisheries programme for the outermost regions15,00-----11 02FISHERIES MARKETS31,44-----17 01 04   Support expenditure for veterinary operations 2,64-----17 01ADMINISTRATIVE VETERINARY EXPENDITURE2,64-----17 03 02   Community tobacco fund - Direct payments by the European Union------17 03PUBLIC HEALTH------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 factor197,39-----17 04 02   Other measures in the veterinary, animal welfare and public health field13,75-----17 04 03   Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health8,00-----17 04 04   Plant-health measures10,23-----17 04 05   Other measures------17 04 07   Feed and food safety and related activities33,91-----17 04FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH263,29-----TOTAL  EAGF  EXPENDITURE 45.302,1444.292,6544.948,1244.285,1144.758,8244.364,4843.962,41Budget LineDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  10    EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2013 to 2019  FINANCIAL YEARS 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment Appropriations In EUR million and in %BE645,01,4%612,31,4%625,41,4%610,11,4%592,81,3%608,91,4%553,91,3%BEBG537,51,2%602,11,4%674,21,5%742,91,7%811,61,8%815,51,8%805,41,8%BGCZ838,11,9%893,92,0%898,42,0%861,81,9%865,31,9%852,71,9%875,32,0%CZDK946,02,1%937,22,1%936,52,1%876,62,0%865,51,9%842,81,9%833,31,9%DKDE5.355,111,8%5.197,311,7%5.250,411,7%5.135,311,6%5.048,311,3%4.999,711,3%4.910,011,2%DEEE95,40,2%100,30,2%119,40,3%122,40,3%124,40,3%125,80,3%134,20,3%EEIE1.258,02,8%1.235,32,8%1.231,82,7%1.232,52,8%1.232,22,8%1.226,52,8%1.198,22,7%IEEL2.346,25,2%2.292,65,2%2.229,25,0%2.157,44,9%2.111,64,7%2.116,94,8%2.038,74,6%ELES5.935,413,1%5.582,812,6%5.640,212,5%5.650,612,8%5.619,712,6%5.581,812,6%5.690,712,9%ESFR8.601,919,0%8.370,118,9%8.165,118,2%7.691,417,4%8.005,517,9%7.822,817,6%7.480,317,0%FRHR0,00,0%96,40,2%165,50,4%190,00,4%209,30,5%249,20,6%288,20,7%HRIT4.662,310,3%4.516,110,2%4.555,910,1%4.494,410,1%4.444,39,9%4.322,89,7%4.273,09,7%ITCY50,20,1%57,00,1%59,10,1%58,00,1%57,00,1%57,30,1%55,10,1%CYLV148,40,3%147,80,3%167,70,4%189,70,4%218,70,5%237,10,5%254,00,6%LVLT357,20,8%384,10,9%414,00,9%440,41,0%449,91,0%491,41,1%469,31,1%LTLU34,30,1%33,50,1%33,70,1%34,50,1%34,60,1%33,60,1%33,40,1%LUHU1.272,02,8%1.336,93,0%1.334,03,0%1.321,43,0%1.312,42,9%1.320,03,0%1.303,03,0%HUMT5,70,0%5,60,0%5,70,0%5,50,0%5,70,0%5,30,0%5,70,0%MTNL905,62,0%852,21,9%883,92,0%819,41,9%822,01,8%778,61,8%703,81,6%NLAT730,01,6%720,61,6%727,81,6%722,61,6%721,81,6%719,41,6%716,41,6%ATPL3.184,57%3.215,37%3.572,78%3.603,28,1%3.482,87,8%3.433,37,7%3.415,67,8%PLPT769,41,7%736,11,7%754,71,7%760,21,7%770,21,7%769,61,7%775,11,8%PTRO1.206,82,7%1.334,53,0%1.461,03,3%1.568,43,5%1.828,44,1%1.810,54,1%1.889,84,3%ROSI138,80,3%146,50,3%143,00,3%146,70,3%144,50,3%142,20,3%142,10,3%SISK363,50,8%380,90,9%439,61,0%435,81,0%443,81,0%447,91,0%456,31,0%SKFI541,51,2%524,71,2%542,71,2%538,51,2%537,81,2%532,31,2%528,41,2%FISE701,91,5%693,71,6%701,31,6%689,01,6%707,11,6%697,71,6%709,21,6%SEUK3.331,37,4%3.241,87,3%3.150,47,0%3.122,57,1%3.172,47,1%3.181,37,2%3.228,77,3%UKEU (4)340,20,8%45,20,1%64,70,1%63,90,1%119,40,3%141,40,3%195,30,4%EU (4)45.302,1100%44.292,7100%44.948,1100%44.285,1100%44.758,8100%44.364,5100%43.962,4100%(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) In 2018, the amount paid out was EUR 0.5 million less due to suspended amounts for Poland (EUR 0.6 million suspended minus EUR 0.1 million corrected).(4) Expenditure made directly by the Commission.TOTAL EAGFMember StateEU 28EAGFEAGF20132014EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDEVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2013  to  2019 Financial years2018 (3)2019ANNEX  11   Member State20152016 (1)2017 (2)EAGFEAGFEAGFEAGFEAGF 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment Appropriations In EUR millionMEASURE201320142015201620172018201905 03 01 01  SPS (single payment scheme)31.393,93330.834,24029.281,97243,41619,03314,275-05 03 01 02  SAPS (single area payment scheme)6.681,1977.366,4377.770,3004.032,3844.068,1234.177,3074.299,21105 03 01 03  Separate sugar payment280,142274,493277,5430,1650,330--05 03 01 04  Separate fruit and vegetables payment12,29011,94212,1500,0950,000--05 03 01 05  Specific support (article 68) — Decoupled direct payments463,237457,416500,566-2,2710,279--05 03 01 06  Separate soft fruit payment11,48011,37111,4240,0000,000--05 03 01 07  Redistributive payment--440,0521.237,0731.615,6721.650,8161.654,05205 03 01 10  Basic payment scheme (BPS)---17.857,57517.540,16117.300,84617.074,87505 03 01 11  Payment for agricultural practices beneficial for the climate and the environment---11.716,39911.767,13311.774,59511.750,93005 03 01 12  Payment for farmers in areas with natural constraints---2,7942,7634,9154,76205 03 01 13  Payment for young farmers---317,041352,787381,612542,44505 03 01 99  Other (decoupled direct payments)-0,169-3,843-0,523-0,579-0,1150,4522,32705 03 01   Decoupled direct payments38.842,10938.952,05538.293,48535.204,09135.366,16635.304,81935.328,60205 03 02 01  Crop area payments3,618------05 03 02 04  Supplementary aid for durum wheat: traditional production zones0,191------05 03 02 05  Production aid for seeds0,189------05 03 02 06  Suckler-cow premium921,054899,017880,8160,6050,396--05 03 02 07  Additional suckler-cow premium48,97847,36948,2770,0160,030--05 03 02 08  Beef special premium0,149------05 03 02 09  Beef slaughter premium — Calves0,004------05 03 02 10  Beef slaughter premium — Adults0,410------05 03 02 13  Sheep and goat premium21,13921,86721,5590,3260,213--05 03 02 14  Sheep and goat supplementary premium6,8216,7846,8400,0520,012--05 03 02 18  Payments to starch potato producers0,135------05 03 02 19  Area aid for rice0,265------05 03 02 21  Aid for olive groves0,284------05 03 02 22  Tobacco premium0,038------05 03 02 23  Hops area aid0,000------05 03 02 24  Specific quality premium for durum wheat0,347------05 03 02 25  Protein crop premium0,719------05 03 02 26  Area payments for nuts0,786------05 03 02 27  Aid for energy crops-------05 03 02 28  Aid for silkworms0,4150,3980,440----05 03 02 36  Payments for specific types of farming and quality production1,3070,0810,088----05 03 02 39  Additional amount for sugar beet and cane producers20,94018,5130,174----05 03 02 40  Area aid for cotton242,262231,805244,017243,861233,799243,748244,96105 03 02 41  Transitional fruit and vegetables payment — Tomatoes0,740------05 03 02 42  Transitional fruit and vegetables payment — Other products than tomatoes34,2930,0180,174----05 03 02 43  Transitional soft fruit payment0,007------05 03 02 44  Specific support (article 68) — Coupled direct payments1.046,5061.062,3631.397,9525,4400,6440,858-05 03 02 50  POSEI — Community support programmes457,955409,732410,893410,729410,112422,007420,94805 03 02 51  POSEI — Other direct payments and earlier regimes0,000------05 03 02 52  POSEI — Aegean Islands16,15616,31615,72916,05916,39416,76516,12805 03 02 60  Voluntary coupled support scheme3.800,5573.898,8294.033,1893.989,98305 03 02 61  Small farmers scheme907,7081.201,0741.035,586897,41505 03 02 99  Other (direct payments)-9,714-6,672-6,416-0,674-2,095-2,143-0,54805 03 02   Other direct payments 2.815,9952.707,5913.020,5445.384,6785.759,4085.750,0105.568,88805 03 03   Additional amounts of aid0,1730,0330,0430,0060,0030,0060,00005 03 09   Reimbursement of direct payments in relation to financial discipline--853,965395,357425,580441,680438,165TOTAL  EAGF  DIRECT  PAYMENTS  EXPENDITURE 40.880,03041.658,27741.659,67942.168,03840.984,13141.551,15641.335,655DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTANNEX  12EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  PAYMENTS  BY  MEASURE  2013 to 2019 Financial yearsBUDGET LINEEAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2018 FINANCIAL REPORTHEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageTOTAL STORAGE &  %CEREALS-1,571,579,06%-0,090,090,35%--------RICE----------------SUGAR----------------OLIVE OIL12,19-12,1970,12%17,20-17,2068,54%-0,05--0,05-0,97%-0,01--0,01-0,04%FIBRE FLAX AND HEMP0,05-0,050,26%------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL0,040,110,150,85%0,70-0,702,81%1,01-1,0119,81%----MILK PRODUCTS7,82-10,21-2,39-13,75%7,10-7,1028,30%4,14-4,1481,17%6,800,136,9237,61%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT5,82-5,8233,47%--------11,49-11,4962,43%25,91-8,5225,010,095,100,0018,280,13TOTAL HEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS----------------RICE----------------SUGAR----------------OLIVE OIL-0,10--0,10-0,19%------------FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL-----0,13--0,13-0,48%--------MILK PRODUCTS14,577,0821,6541,34%16,699,5826,2795,25%1,22181,10182,32100,00%0,00-60,95-60,95100,00%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT30,82-30,8258,85%1,44-1,445,23%--------45,287,0818,009,581,22181,100,00-60,95TOTAL 2016201717,3825,1052,3627,58TOTAL STORAGE &  %TOTAL STORAGE &  %5,1018,41DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  13Evolution  of  EAGF  storage expenditure   2012   -   2019in EUR Million20132012TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %182,32-60,95in EUR Million2018201920142015TOTAL STORAGE &  % 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCommitment Appropriations201345.302,125,162,441.658,33.217,2340,2-1,0201444.292,75,14,541.659,72.579,645,2-1,4201544.948,118,40,342.168,0*2.698,064,7-1,3201644.285,152,40,640.984,1*3.185,263,9-1,0201744.758,827,60,041.551,2*3.061,1119,4-0,5201844.364,5182,30,241.496,5*2.544,6141,4-0,5201943.962,43,01,141.335,7*2.427,8195,3-0,5* Includes reimbursement of direct payments in relation to financial discipline (budget article 05 03 09)RURAL DEVELOPMENTOTHER  MARKET  MEASURESin EUR MillionDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  14EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2013  to  2019 Financial yearsFINANCIAL YEARBUDGET EXECUTIONSTORAGE EXPORT REFUNDSDIRECT PAYMENTSDIRECT MANAGEMENT PAYMENTS 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTCase NumberMember StateChallenged amount EURC-252/18PGR-305.662.009,07T-14/18GR-18.583.893,42T-19/18LT-453.630,71T-21/18PL-74.956.008,01T-292/18PT-1.052.101,05T-295/18GR-588.103,59T-506/18PL-2.858.182,52C-390/19PIT-93.304.842,09C-404/19PFR-28.973.945,46C-737/18PPT-7.009.145,49C-742/18PCZ-1.099.034,03C-797/18PGR-166.797.866,22T-265/19-1IT-31.246,05T-287/16 RENVBE-9.601.619,00T-38/19PT-4.779.133,82T-46/19GR-13.389.072,75Total-729.139.833,28ANNEX  15APPEALS AGAINST CLEARANCE DECISIONS PENDING ON 15 October 2019EAGF- EUROPEAN  AGRICULTURAL  GUARANTEE  FUND 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2019 FINANCIAL REPORTin EURNet amountDecision< 1997199719981999200020012002200320042005200620072008200920102011201220132014201520162017201801-83.054.435-7.131.298-90.185.73202-13.311.662-18.226.098-2.733.351-34.271.1100322.771.906-114.718-11.06922.646.11804-117.391.357-81.074.303-12.075.505-1.538.993-212.080.15805-165.869.977-101.832.563-50.058.953-755.888-318.517.38106-211.560.838-41.361.007-76.343.689-17.652.999-131.974-347.050.50707-9.848.920-24.958.808-33.087.130-73.018-1.011.363-68.979.24008-26.772.539-32.161.986-58.934.52509-1.071.347-14.337.178-28.082.868-7.047.977-50.539.370103.533.940-35.975.338-27.633.632-30.670.883-17.926.290-3.349.029-112.021.2331137.942.774-1.070.339-3.252.135-61.046.822-23.522.407-959.464-51.908.3921216.152.247-1.215.710-5.544.280-28.501.527-48.607.296-4.855.331-72.571.89613-10.147.020-58.872.853-75.734.735-49.025-144.803.63414-10.506-667.462-22.392.846-35.254.343-34.888.094-227.860-93.441.11115661.996-1.048.738-5.901.676-20.482.880-57.438.772-58.960.777-143.170.84716-2.292-20.430.653-45.495.164-27.898.712-26.036.155-119.862.97517-805.732-9.865.232-31.967.868-37.051.035-37.238.361-116.928.22718106.680-8.003.122-9.374.864-44.344.419-109.777.413-61.302.433-44.562.083-954.0111.803.537-276.408.1281914.582.116-4.636.597-30.372.982-55.144.896-51.654.090-28.846.188-567.688-156.640.3252013.904.25318.093.5458.724.133-6.143.521-65.105.395-31.536.609-25.356.103-87.419.6952141.885213.766134.056-21.538.375-14.087.660-28.666.764-18.292.966-14.322.219-96.518.27822-21.048-703.696-36.788.788-60.297.860-24.976.533-25.836.536-13.307.666-161.932.12823-13.809.328-23.236.251-78.824.594-79.426.016-61.966.358-6.074.366-131.999-263.468.91224-1.337.421-16.231.749-14.436.832-8.303.879-43.915.175-76.747.383-723.000-32.894-161.728.33325-1.350.020532.685435.83811.032-41.543.650-37.678.743-28.561.232-30.487.525-1.275.633-139.917.24926-213.766-131.494-47.404.942-84.660.007-49.122.288-9.566.622-17.910.639-13.533.864-3.265.026-59.138-225.867.78627-1.195-33.756.287-34.043.995-7.057.151-3.153.443-3.775.871-81.787.94328586.211237.623-67.271-361.363-22.900.098-127.363.179-158.923.155-100.469.222-409.260.454291.865.093-20.701.517-124.200.751-147.169.617-47.592.801-31.437.849-411.435-369.648.87630-34.848.795-41.579.595-44.682.016-6.393.153-50.641-127.554.20031244.925-9.792.414-37.424.463-6.586.943-18.629.814-45.915.331-54.389.338-5.182.178-177.675.5543267.627228.769306.5603.135.8921.321.1153.352.214-822.409-15.111.029-15.322.780-71.524.565-148.330.635-36.303.355-14.520-279.017.11533-5.086.443-109.359.311-92.122.601-18.845.966-225.414.32134-1.263.139-1.351.454-1.355.809-14.257.072-15.644.126-40.527.669-58.068.686-91.234.974-236.041.395-57.719.963-13.068-517.477.35535-26.033-34.192.262-71.417.150-126.304.465-41.536.676-142.474.549-61.973.386-477.924.52136-1.337.350-30.895.888-67.721.240-63.945.759-36.731.270-2.111.369-757.044-203.499.9193716.220.42317.142.1731.057.694-8.697-10.712.595-15.006.673-18.043.319-23.002.405-10.505.501-18.621-42.877.52038-251.518.160-33.551-29.712.692-42.893.208-90.190.761-9.466.1501.715.093-422.099.4293947.311.46715.347.93147.950.315145.555-1.123.873-10.058.997-51.953.199-73.364.156-12.735.459-38.480.41640-8.707.231-11.974.997-12.726.944-20.429.464-13.403.917-33.295.326-62.175.761-54.430.834-61.965.462-1.973.993-281.083.92941820.822-5.058.073-10.026.975-28.192.003-818.576-84.948.995-1.001.379-56.764-317.664-129.599.60742-1.901.396-1.883.475-3.376.521-4.530.070-15.012.441-41.331.726-50.247.793-23.284.146-22.272-141.589.84043239.046-22.298.185-87.940.407-110.600.900-71.852.344-1.090.4390-293.543.229442.003.190-67.391.609-73.005.423-80.640.195-64.628.974-9.578.041-169-293.241.22145-185.469-253.547-117.709-1.505.988-1.711.325-11.645.249-11.933.134-13.996.217-41.348.6374621.336.120-61.254-88.154.310-1.411.686-342.047-68.633.177475.295.3275.424.7885.871.6865.973.169-64.979.156-58.149.338-272.280.997-222.264.849-243.876.465-247.040.418-157.081.644-1.243.107.89748-501.446-96.733-3.363.561-4.146.147-15.035.101-149.478.407-255.612.986-250.472.402-20.205.175-352.681-699.264.63949-1.411.061-195.289-995.150-11.510.061-81.290.738-56.095.846-37.333.976-32.289.148-10.527.852-4.986.573-1.785.340-238.421.034501.901.3961.883.4752.408.081-3.717.3244.984.762-37.069-6.346.634-11.516.245-45.361.768-47.882.617-246.984.158-117.144.761-38.524.608-506.337.47051-25.662.282-74.691.098-79.262.744-192.406.220-180.954.122-569.589-553.546.056524.739.1018.549.553-39.189.779-2.744.740-92.258.049-106.489.000-18.543.530-2.702.053-72.630-248.711.12753-406.258-699-9.595-6.521.237-17.319.721-44.734.107-10.381.201-7.616.383-4.975.238-3.321.017-95.285.45654-4.508.415-95.689.137-23.558.24430.668.154-18.748.590-142.489.166-49.551.588-10.359.574-5.998.376-1.993.590-322.228.52655171.877.299-2.912-178.150-46.713.447-135.277.610-98.783.057-3.567.742-282.645.60156-132.597-232.564-201.826-8.220.927-11.364.436-7.972.892-679-28.125.92057-1.111.266-548.641-1.504.582-5.377-121.125-2.296.052-11.667.584-26.137.304-29.014.297-17.295.679-89.701.907581.021.6591.034.844567.541-146.335-16.153.850-11.150.006-30.624.134-45.917.003-101.367.28359-31.246-23.108.367-18.031.9138.811.286-3.370.767-19.993.959-15.591.797-16.469-71.333.23160-224.18311.415.98910.896.815-1.590.862-6.576.661-34.548.426-12.811.307-3.742.144-37.180.780Grand Total-747.405.522-337.234.849-235.331.035-280.528.243-476.096.923-653.880.199-503.123.897-569.061.551-630.854.155-610.492.921-835.085.195-854.638.886-862.273.249-930.071.159-760.928.715-765.723.457-904.620.441-829.322.864-501.416.025-210.283.214-127.787.669-91.616.464-3.758.613-12.721.535.245ANNEX 16Financial corrections (net) in decisions 1-60 from financial years 1997-2018Financial yearTotalEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND