COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 14th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2020 FINANCIAL YEAR
Date: 2021-09-07
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, administrative expenditure (EU), agricultural expenditure, implementation of the budget

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 7.9.2021  SWD(2021) 239 final  COMMISSION STAFF WORKING DOCUMENT   Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 14th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the   EUROPEAN AGRICULTURAL GUARANTEE FUND       2020 FINANCIAL YEAR        {COM(2021) 538 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 2020 and Amending Letter 1/2020 ......................................................... 5 

Adoption of the 2020 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 2020 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 2020 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-over from 2019 ................................................................................ 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 2020 EAGF BUDGET ................................... 12 

The uptake of the EAGF 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: Fruit and vegetables ........................................................................ 13 

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

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

3.2.1.5.  Article 05 02 11: Other Plant products ....................................................................... 14 

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

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

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

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

1 

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

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

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

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

3.2.2.3.  Article 05 03 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 ... 19 

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 ......................................................................................................... 21 

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 2020 ........................................................................ 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 2017 ........................................... 24 

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

6.2.2.3.  Financial clearance decision for the financial year 2019 ........................................... 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 ......................................................................................................... 26 

7. 

7.1. 

7.2. 

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

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

Relations with the European Court of Auditors ......................................................... 26 

7.2.1.  Mission of the European Court of Auditors ............................................................... 26 

7.2.2.  Annual Reports for financial year 2019 ..................................................................... 27 

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 
multiannual  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  multiannual  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 annual transfers from EAGF to EAFRD for the financial years 2015-2020 totalling EUR 7 118.4 million 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 annually 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 annual transfers  from EAFRD to EAGF for the financial years 2015-2020 totalling EUR 3 358.2 million 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 

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 

 
 
 
 
 
 
 
 
 
                                                           
year 2014 to 2015 and 2016 in accordance with article 19 of Regulation (EU) No 1311/2013; 
f) After annual transfers from EAGF to EAFRD for the financial years 2016-2020 totalling EUR 553.7 million on 
the basis of Article 7(2) of Regulation (EU) No 1307/2013. 

1.2. 

Draft Budget 2020 and Amending Letter 1/2020  

The  Draft  Budget  2020  was  adopted  by  the  Commission  on  5  July  2019.  The 
commitment appropriations proposed for the EAGF totalled EUR 43 531.8 million. 
The Council adopted its position on the Draft Budget 2020 on 3 September 2019, 
reducing the commitment appropriations for the EAGF by EUR 239.9 million. The 
European  Parliament  adopted  its  position  on  23  October  2019,  increasing  the 
commitment  appropriations  for  the  EAGF  by  EUR  32  million  compared  to  the 
Draft Budget.  

On 15 October 2019 the Commission published Amending Letter (AL) No 1 to the 
Draft  Budget  2020  increasing  the  needs  in  commitments  by  EUR  304.3  million 
compared  to  the  Draft  Budget.  However,  these  additional  needs  were  more  than 
compensated by the EUR 354 million increase in the assigned revenue expected to 
be available in 2020. As a result, the requested commitment appropriations for the 
EAGF in the AL decreased by EUR 49.7 million compared to the Draft Budget. 

The  Conciliation  Committee,  composed  of  members  of  the  European  Parliament 
and of the Council, agreed on a joint text 20 November 2019.  

1.3. 

Adoption of the 2020 budget  

The  2020  budget  was  declared  as  adopted  by  the  Council  and  by  the  European 
Parliament  on  25  November  and  27  November  2019,  respectively.  The  budget's 
total commitment appropriations for the EAGF amounted to EUR 43 410.1 million 
and its payment appropriations amounted to EUR 43 380.0 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  43 410.1  million:  EUR 
2 530.1  million  were  foreseen  for  interventions  in  agricultural  markets  under 
chapter  05  02;  EUR  40 621.0  million  were  foreseen  for  direct  payments  under 
chapter  05  03;  EUR  205.9  million  were  foreseen  for  audit  of  agricultural 
expenditure  under  chapter  05  07;  and  EUR  41.4  million  for  policy  strategy  and 
coordination under chapter 05 08.  

Further details are provided in annex 1. 

1.4. 

Revenue assigned to the EAGF4  

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 2020 budget, an estimate of the revenue was made 
both for the amount expected to be collected in the course of the 2020 budget year 
as  well  as  of  the  amount  which  was  expected  to  be  carried  over  from  the  budget 
year  2019  into  2020.  This  estimate  amounted  to  EUR  1  071  million  and  it  was 
taken into consideration when the Budgetary Authority adopted the 2020 budget. In 
particular: 

  Revenue from clearance corrections and from irregularities was estimated at 
EUR 592 million and EUR 127 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 2020 budget year was estimated 
at EUR 719 million; 

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

budget year 2019 into 2020 was estimated at EUR 352 million. 

In  the  2020  budget,  this  initially  estimated  revenue  of  EUR  1  071  million  was 
assigned to two schemes, i.e.:  

  EUR 150 million for the operational funds for producer organisations in the 

fruits and vegetables sector;  

  EUR 921 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 17 038 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 2020 financial year  

Expenditure section of 
budget (1) 

Commitment 
appropriations 

Payment 
appropriations 

Revenue section of 
budget (AR) (2) 

In EUR 

Forecasts 

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 

43 410 105 687.00 

 43 380 031 798.00   1. Clearance 

592 000 000.00  

decisions 

43 245 200 000.00 

 43 245 200 000.00  

2. Irregularities 

 127 000 000.00  

164 905 687.00 

 134 831 798.00   3. Super levy from 

 -  

milk producers 

48 655 078.00 

48 655 078.00   Total forecast of 

AR 

-9 639 000.00  

719 000 000.00 

43 458 760 765.00 

 43 419 047 876.00  

43 298 480 078.00 

 43 298 480 078.00  

160 280 687.00 

 120 567 798.00  

(1)  Appropriations entered in the 2020 budget after deducting the expected assigned revenue to be collected in 2020 
and the one carried over from 2019 to 2020 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 2020 totalled EUR 43 410 105 687. This 
was a net amount after deducting the expected assigned revenue to be collected in 
2020  and  the  one  carried  over  from  2019  to  2020.  The  initial  payment 
appropriations amounted to EUR 43 380 031 798.  

In  financial  year  2020,  there  was  an  Amending  Budget  for  commitment  and 
payment appropriations and transfers of payment appropriations out of EAGF. The 
commitment  and  payment  appropriations  finally  available  to  the  EAGF,  after  the 
Amending  Budget  and  the  transfers,  amounted  to  EUR 43 458 760 765  and 
EUR 43 419 047 876 respectively.  

Part of the appropriations coming from assigned revenue received in 2019 was not 
used  in  that  financial  year  and  it  was  automatically  carried  over  to  2020.  The 
amount  of  these  appropriations  totalled  EUR  348  185  000.9.  Also  appropriations 
for an amount of EUR 466 826 647 were made available for the reimbursement of 
direct payments in relation to financial discipline following Commission Decision 

7 

 
 
 
 
 
 
 
 
 
 
 
 
C(2020)874  relating  to  the  non-automatic  carry-over  of  appropriations  from  the 
2019 budget to the 2020 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 2020 financial year 

Execution of commitment 
appropriations 

Execution of payment 
appropriations 

In EUR 

Shared management (1) 

Expenditure under direct 
management 

44 156 243 297.63 

44 156 243 297.63 

158 591 816.48 

98 309 811.62  

Total 

44 314 835 114.11 

44 254 553 109.25  

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 580 665 888.61 (see point 
4 and annex 6) received for shared management: EUR 43 575 577 409.02. 

For the financial year 2020, the actual amount of commitment appropriations used 
amounted  to  EUR  44  314  835  114.1  while  for  payment  appropriations  this 
amounted  to  EUR  44  254  553  109.3.  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 

719 000 000.00  

580 665 888.61  

138 334 111.39  

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.1.6.  Budget execution  

Expenditure under shared management (1) 

In EUR 

Final 
appropriations 
(C1) 

Non automatic 
carry-over of 
2019 C1 
appropriations 
(C2) 

Assigned 
revenue 
appropriations 
(C4)  

Carry-over of 
assigned revenue 
appropriations 
(C5) from 2019  

Appropriations 

 43 298 480 078.00  

 466 826 647.00  

 580 665 888.61  

 348 185 000.87  

Execution  

 42 820 300 826.17  

 462 546 797.14  

 525 210 673.45  

 348 185 000.87  

Appropriations 
cancelled 

Carry-over to 
2021 

3 175 086.83  

 4 279 849.86  

 -  

0.00 

 475 004 165.00  

0.00 

 55 455 215.16  

 -  

(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  43 298  million  compared  to  actual 
expenditure  of  EUR  42 820  million.  In  order  to  make  it  available  for  the 
reimbursement  of  direct  payments  in  relation  with  financial  discipline,  EUR  475 
million  was  carried  over  to  budget  year  2021  with  Commission  Decision 
C(2021)320  of  25 January  2021  on  non-automatic  carry-over  of  appropriations 
from the 2020 budget to the 2021 budget. 

The  2020  appropriations  coming  from  assigned  revenue  amounted  to  EUR  580.7 
million of which an amount of EUR 37.6 million was used in chapter 05 02 and an 
amount of EUR 487.6 million was used in chapter 05 03. The remaining amount of 
EUR 55.5 million was automatically carried over to budget year 2021. 

Part of the appropriations coming from assigned revenue received in 2019 was not 
used in financial year 2019 and was automatically carried forward to 2020. These 
appropriations  amounted  to  EUR  348.2  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 2020 
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) 

 160 280 687.00  

120 567 798.00  

 158 591 816.48  

 98 309 811.62  

In EUR 

Carry-over to 2021 
(2) 

- 

17 490 660.00 

Appropriations cancelled  

 1 688 870.52  

 4 767 326.38  

- 

(1) C1 denotes the budget's voted appropriations. This amount includes transfers to ''shared management'' 
for an amount of EUR 4 625 000.00 for commitment and payment appropriations and transfers ''out'' of 
EAGF for a total amount of EUR 9 639 000.00 for payment appropriations. 

(2) Carry-over to 2021 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in the 2020 budget were EUR 160.3 million. An amount of EUR 158.6 million was 
committed  in  2020.  The  balance  of  these  appropriations,  EUR  1.7  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  2021,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 17.5 million. 

For details, please see annexes 3 and 4. 

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

- Automatic carry-over from 2019 

Carry-over from 2019 to 
2020 

Commitments 

De-commitments 

Payments 

In EUR 

Cancelled 
appropriations  

Carried over appropriations 

 14 901 623.58  

1 099 192.79  

 13 419 522.10  

382 908.69  

The  automatic  carry-over  from  2019  to  2020  only  concerned  expenditure  under 
direct  management for non-differentiated appropriations. As indicated in  the table 
above,  an  amount  of  EUR  14.9  million  was  carried  over  from  2019  to  2020.  In 
2020  an  amount  of  EUR  1.1  million  from  this  carry-over  was  de-committed.  The 
payments made amounted to EUR 13.4 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 2019 to 15 October 2020 
are covered by the system for monthly payments.  

For  the  whole  financial  year,  the  total  net  amount  of  monthly  payments,  after 
deduction of clearance and other corrections, was EUR 43 763 million. 

For the whole financial year, the total of the decided amounts of monthly payments 
was EUR 44 011.7 million. Taking into account recovered amounts from clearance 
decisions  and  reimbursement  of  previously  suspended  amounts,  EUR  43  707.2 
million have effectively been paid to Member States. 

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  2020,  reductions  for  a  net  amount  of  EUR  46.1  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 

6 

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

11 

 
 
 
                                                           
As a result of non-respecting the set  payment deadlines, the Commission 
decided reductions for a total amount of EUR 22.2 million. 

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

financial ceilings 

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

These corrections lead to reductions of the monthly payments. As a result 
of  overspending  these  financial  ceilings,  the  Commission  made  financial 
corrections for a total amount of EUR 23.9 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  the  tiny 
amount  of  EUR  461.88.  The  very  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 2020 EAGF BUDGET  

3.1. 

The uptake of the EAGF appropriations  

The  implementation  of  the  EAGF  appropriations  amounted  to  EUR 44 314.8 
million7.  This  expenditure  was  funded  by  the  budget's  initial  appropriations,  by 
using the revenue assigned to the EAGF and an amount from Amending Budget No 
9.  The  revenue  assigned  to  the  EAGF  is  composed  of  the  amount  of  EUR 348.2 
million  carried over  from  2019 and of a part of the assigned revenue  collected in 
2020 amounting to EUR 525.2 million out of a total EUR 580.7 million.  

Within policy area 05, the EAGF expenditure amounted to EUR 2 662.3 million for 
market measures and EUR 41 396.3 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: 

7  

This  figure  includes  the  reimbursement  of  the  financial  discipline  related  to  the  agricultural  crisis 
reserve carried over from financial year 2019. 

12 

 
 
                                                           
–  Annex 5: Analysis of the execution of the 2020 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 
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 2020; 

–  Annex 7: Assigned revenue (C5) carried over from 2019 and used in 2020; 

–  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 2 662.3 million  and it was  funded by the voted appropriations amounting to 
EUR 2 530.1 million and by assigned revenue amounting to EUR 83.7 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  or  via  the  Amending  Budget  No  9/2020.  For  the 
market  measures where the budget's appropriations were underspent,  the resulting 
available appropriations were transferred to other budget lines within the EAGF to 
cover additional expenditure as needed.  

The measures related to market support measures covered in particular the fruit and 
vegetables  and  wine  sectors,  but  also  different  private  storage  measures  for 
different animal products. 

In the context  of exceptional  measures taken under this  chapter to  help  producers 
cope with the COVID-19 crisis, the Commission adopted a package focused on the 
wine sector. 

Annex  5  presents  these  details  at  the  level  of  each  budget  item.  In  case  the 
execution was close to the foreseen level in the 2020 budget, no further remarks are 
made. 

3.2.1.2.  Article 05 02 08: Fruit and vegetables  

Appropriations  of  EUR 902.7  million  in  total  were  made  available  to  cover  the 
budgetary  needs  of  the  measures  for  this  sector.  The  Budgetary  Authority  voted 
appropriations of EUR 700.5 million as it took into account the estimated revenue 
assigned  to  this  sector  (EUR  150  million).  Moreover,  EUR  69.8  million  was 
transferred  during  the  2020  budget  year  from  other  budget  lines  within  the  same 
chapter.  In  addition,  the  budget  was  reinforced  by  EUR  48.7  million  with 
Amending Budget No 9/2020. The expenditure incurred by Member States in 2020 
for this budget article amounted to EUR 902.7 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  902.3  million  and  it  was  funded  by  voted 
appropriations,  assigned  revenue,  transfers  of  appropriations  and  a  reinforcement 
with Amending Budget No 9/2020 (EUR 48.7 million). 

13 

 
 
For  residual  payments  concerning  the  aid  to  producer  groups  for  preliminary 
recognition,  nearly the  whole amount budgeted  was transferred outside the article 
as lower than forecasted expenditure in the budget was incurred. 

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

The  budget  foresaw  EUR 1  026.1  million  appropriations  to  cover  the  estimated 
needs of all the measures for this sector. A transfer of EUR 30.6 million was made  
to  cover  the  total  execution  which  amounted  to  EUR  1  056.7  million.  The 
expenditure  includes  also  the  support  measures  adopted  mid-2020,  to  counter  the 
impact  of  the  COVID-19  pandemic  on  the  wine  sector,  in  particular  EUR  250.2 
million for crisis distillation and EUR 21.1 million for crisis storage measures. 

3.2.1.4.  Article 05 02 10: Promotion 

As regards promotion measures – payments by Member States, the under-execution 
of EUR 9.3 million compared to the budgeted needs was mainly due to the COVID-
19 pandemic. The difference has been transferred to other EAGF budget articles.  

As  regards  promotion  actions  under  direct  management  by  the  Commission,  the 
Commission committed appropriations for the total amount foreseen in the budget 
for these actions (EUR 100.9 million). 

3.2.1.5.  Article 05 02 11: Other Plant products 

Appropriations of EUR 234.4 million were budgeted out of which EUR 232 million 
for POSEI (excluding Direct Payments) under budget item 05 02 11 04. A transfer 
of EUR 6.7 million was made outside the budget article.  

3.2.1.6.  Article 05 02 12: Milk and milk products  

The  budget  foresaw  appropriations  amounting  to  EUR  0.1 million  to  cover  the 
needs of all the measures for this sector, while the execution was EUR 1 million. 

In  particular,  a  budget  reinforcement  of  EUR  0.9  million  was  made,  mainly  for 
storage measures for butter and cream. Other measures, school milk and the storage 
measures for skimmed milk powder were also reinforced with minor amounts.   

3.2.1.7.  Article 05 02 13: Beef and veal  

The  budget  foresaw  EUR  50  million  for  other  measures  (99-line),  to  cover  the 
expenditure  for  an  exceptional  measure  adopted  for  this  sector.  Almost  the  full 
ceiling of this measure was used by the Member State concerned and the residual 
amount  (EUR  0.5  million)  was  transferred  outside  the  article.  This  budget  article 
was also impacted by private storage measures taken in the context of the COVID-
19 pandemic. The 2020 budget foresaw no appropriations for storage measures for 
beef and veal while some expenditure was incurred (EUR 0.1 million).  

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

The budget foresaw appropriations amounting to EUR 71 million to cover the needs 
of all the measures under this article. The expenditure incurred by Member States 
amounted  only  to  EUR 50.0 million.  The  difference  of  EUR  21  million  was 
transferred to other budget articles. 

The  expenditure  for  specific  aid  for  beekeeping  amounted  to  EUR  36.5  million 
compared to forecasted needs of EUR 39 million included in the budget.  

14 

 
 
From the “other measures”, EUR 18.5 million were transferred outside  the article 
due  to  a  low  uptake  of  the  exceptional  measures  related  to  avian  influenza 
outbreaks in one Member State.  

3.2.1.9.  Article 05 02 18: School schemes 

The  expenditure  incurred  for  school  schemes  amounted  to  EUR  162.1  million 
compared  to  budgeted  needs  of  EUR  215  million.  The  difference  (EUR  52.9 
million) was transferred outside the article to  cover other EAGF expenditure. The 
lower uptake reflects the practical repercussions encountered due to the COVID-19 
pandemic for the implementation of these schemes, in particular for the distribution 
of milk products and fruit and vegetables related to the school year 2019/2020. 

3.2.2.  Chapter 05 03: Direct payments  

Financial  year  2020  was  the  fifth  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 41 396.4 million. This includes 
EUR  462.5  million  paid  for  the  reimbursement  of  direct  payments  to  farmers  in 
relation to financial discipline, financed from EUR 466.8 million carried over from 
2019 (for details, see point 3.2.2.4). The rest of the payments made (EUR 40 934.0 
million) was funded by voted appropriations (EUR 40 621 million) and by assigned 
revenue (EUR 1 312 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  537.7  million,  of  which 
EUR 533.5 million have been carried over to financial year 2021. This includes the 
amount  of  EUR  478  million  of  the  unused  crisis  reserve,  corresponding  to  the 
effectively  applied  financial  discipline  in  2020,  that  was  transferred  to  budget 
article  05 03  09  and  then  carried  over  to  2021  for  the  reimbursement  by  the 
Member  States  to  farmers  concerned.  The  remaining  balance  of  assigned  revenue 
collected in 2020 (EUR 55.5 million) was carried over to 2021. 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.  

In  view  of  the  COVID-19  crisis,  the  Commission  adopted  a  package  to  provide 
increased advances for direct payments as well as to make controls more flexible.  

Annex 5 and annex 9 present details on the budget implementation at the level of 
each budget item. 

3.2.2.1.  Article 05 03 01: Decoupled direct payments 

The  main  schemes  funded  under  this  article  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  budget  article  are  paid 
independently  of  production  but  on  certain  conditions,  e.g.  the  respect  of  cross-
compliance.  The  appropriations  available  in  2020  for  decoupled  direct  payments 
amounted  to  EUR  35  459.3  million,  including  Budgetary  Authority  voted 
appropriations amounting to EUR 34 574.0 million, article and chapter transfers of 
EUR  40.1  million  and  assigned  revenue  amounting  to  EUR  845.2  million.  The 
expenditure incurred by Member States for all schemes under this article amounted 

15 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
to  EUR 35 403.7  million,  which  corresponds 
appropriations.  

to  99.8%  of 

the  available 

As regards the BPS, the budgetary needs were estimated at EUR 16 844.2 million. 
To cover these needs, the Budgetary Authority voted appropriations amounting to 
EUR 17  051.7  million  after  taking  into  account  EUR 727.2  million  of  revenue 
assigned  to  this  scheme  and  a  transfer  of  EUR  207.5  million.  The  expenditure 
declared  by  Member  States  for  this  scheme  amounted  to  EUR  16  996.2  million, 
corresponding to 99.1% of the estimated needs.  

As  regards  SAPS,  the  appropriations  in  the  budget  amounted  to  EUR 4  376.0 
million and Member States incurred payments amounting to EUR 4 356.5 million. 
This leads to a budget execution of 99.2%, and EUR 19.5 million was transferred to 
other 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  798.7  million  whereas  appropriations  in  the  budget  were  at 
EUR 11 819.0 million giving an execution rate of 99.97%.  

The needs for the redistributive payment amounted to EUR 1 681.0 million and the 
expenditure declared by Member States was EUR 1 675.4 million or 100.1% of the 
budgeted needs. EUR 5.6 million have been transferred to budget items within the 
same article.  

For the payment for young farmers, needs were estimated at EUR 573.0 million in 
the budget. Expenditure amounted to EUR 583.7 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  2020  budget  included  appropriations  at  EUR 5  569.0  million  for  this  budget 
article.  Member  States  incurred  expenditure  for  EUR 5  530.0  million,  hence 
slightly lower than the appropriations entered in the budget. 

For  the  crop-specific  payment  for  cotton,  needs  were  estimated  at  EUR  245.0  
million  in  the  budget.  Expenditure  was  EUR  244.9  million,  i.e.  99.6%  of  the 
budgeted amount.  

The  execution  for  the  POSEI  support  programmes  ran  up  to  100.2%  of  the 
budgeted  needs  (EUR  420.0  million).  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  084.0 
million  in  the  budget.  Expenditure  was  EUR  4  057.4  million,  i.e.  98.9%  of  the 
needs.  

16 

 
 
For  the  small  farmers  scheme,  needs  were  estimated  at  EUR  802.0  million  in  the 
budget. Expenditure was EUR 797.0 million, i.e. 92.5% of the needs.  

As  regards  item  05  03  02  99  –  Other  (direct  payments),  the  budget  included 
appropriations  of  EUR  1.0  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 (– EUR 6.8 million) and 
to cover the funding needs of other budget items, EUR 7.8 million of appropriations 
were transferred to other budget items.  

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 payments8. 

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  466.8  million,  corresponding  to  the  financial  discipline 
applied during financial year 2019 and which was carried over to budget 2020 for 
reimbursement,  Member  States  reimbursed  EUR  462.5  million.  The  difference  of 
EUR 4.3 million reverted to the 2020 budget for its return to Member States via an 
Amending Budget in the following budget year. 
For  financial  year  2021,  Commission  Implementing  Regulation  (EU)  2020/17699 
sets the amount of reimbursement at EUR 433.6 million (for EU 27). This amount 
corresponds  to  the  amount  of  financial  discipline  effectively  applied  in  the  27 
Member States for claim year 2020. The amount carried over into the 2021 budget 
(EUR 475 million) also included EUR 41.4 million to be reimbusrsed to the United 
Kingdom which will be settled via a separate decision.  

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  1307/201310.  In  2020  the 
crisis reserve of EUR 478.0 million was not used. 

8  

9 
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. 
OJ L 398, 27.11.2020, p. 4-5 
OJ L 347, 20.12.2013, p. 608 

17 

 
 
                                                           
the  end  of  2020 

Therefore,  at 
the  non-committed  voted  appropriations 
corresponding  to  the  amount  of  financial  discipline  effectively  applied  for  claim 
year 2019 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 2020 (please see point 3.2.2.3).  

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 0.4 million. 

3.2.4.  Chapter 05 07: Audit of agricultural expenditure  

3.2.4.1.  Article 05 07 01: Control of agricultural expenditure 

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

The  European  Union  directly  funded  the  purchase  of  satellite  images  within  the 
framework of the Integrated Administration and Control System for an amount of 
EUR 11.2 million. 

The  corrections  in  favour  of  Member  States  following  accounting  clearance  of 
accounts were EUR 5.4 million i.e. lower than the budgeted amount of EUR 17.4 
million.  

The corrections in favour of the Member States following conformity clearance of 
accounts turned out to be higher than expected with EUR 186.5 million instead of 
EUR 176.6 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 2020 budget foresaw appropriations 
amounting to EUR 1 million, of which EUR 0.3 million were executed. Most of 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, equal to the budgeted amount.  

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

No appropriations had been foresseen in the budget and none were executed.  

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 3.5 million. Most of the difference to the budgeted amount (EUR 
7.5 million) was transferred outside the chapter.  

18 

 
 
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.  The 
major  part  of  appropriations  (EUR  12.5  million)  were  committed  and  EUR  1 
million of the voted appropriations was transferred outside the chapter. 

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

Appropriations  committed  for  operational  technical  assistance  for  the  EAGF 
the  budget  foresaw 
amounted 
appropriations amounting to EUR 4.5 million.  

to  approximately  EUR 3.6  million,  while 

4. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF  

The  assigned  revenue  actually  carried  over  from  2019  into  2020,  amounted  to 
EUR 348.2 million  and  was  entirely  used  in  financing  EAGF  expenditure  of  the 
2020  budget  year  in  accordance  with  article  14  of  the  Financial  Regulation.  As 
presented in annex 3-II, this amount covered expenditure of EUR 46.1 million for 
the operational funds for producer organisations in the fruits and vegetables sector 
and of EUR 302.1 million for the basic payment scheme.  

As  regards  the  assigned  revenue  collected  in  2020,  annex  3-I  shows  that  this 
revenue amounted to EUR 580.7 million and it originated from:  

  the clearance corrections procedure, EUR 450.9 million, 

  the receipts from irregularities, EUR 127.9 million and 

  residual amounts of the milk levy collections, EUR 1.9 million. 

From the assigned revenue collected in 2020, the following amounts were used: 

  EUR 369.7 million under the basic payment scheme,  

  EUR 117.9 million for the payments for agricultural practices beneficial for 

the climate and the environment and  

  EUR 37.6 million for the operational funds for producer organisations. 

The  balance  of  assigned  revenue  collected  in  2020  (EUR 55.5 million)  was 
automatically carried over to the 2021 budget.  

5. 

CONTROL MEASURES  

5.1. 

Introduction 

In  accordance  with  the  EU  legislation  and  as  in  previous  years,  2020  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. 

19 

 
 
 
  
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. 

5.2. 

Integrated Administration and Control System (IACS) 

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

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

This  system foresees a 100% administrative control covering the eligibility of the 
claim,  complemented  by  administrative  cross-controls  with  standing  databases 
ensuring that only areas or animals that fulfil all eligible requirements are paid the 
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  2020,  the  IACS  covered  94%  of  the  EAGF  expenditure. 
Furthermore,  the  relevant  components  of  the  IACS  are  applicable  to  the  rural 
development  measures,  which  are  based  on  area  or  number  of  animals.  Such 
measures  include,  inter  alia,  agri-environment  and  animal  welfare  measures,  less-
favoured  areas  and  areas  with  environmental  restrictions  and  afforestation  of 
agricultural  land.  For  financial  year  2020,  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. 

11  
12 

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

20 

 
 
                                                           
5.3.  Market measures 

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

end-use 

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

securities,  which 

systematically 

(100%) 

are 

5.4. 

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

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

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

In 2020, Member States’ scrutiny services completed ex-post controls in respect of 
undertakings  to  which  payments  were  made  in  financial  year  2018.  The  annual 
reports  in  respect  of  the  respective  scrutiny  period  (July  2019-June  2020)  shows 
that  Member  States  completed  85%  of  the  planned  scrutinies  at  the  end  of  the 
scrutiny  reporting  period  This  percentage  is  similar  as  the  one  reached  in  the 
preceding  year.  Several  Member  States  reported  that  their  control  approach  has 
been adapted due to the COVID-19 pandemic.  

The  regulation  also  foresees  Member  States  providing  mutual  assistance  in  the 
performance  of  scrutinies.  In  the  2019/2020  scrutiny  period,  according  to  the 
reporting, 10 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 

21 

 
 
  
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 2020 

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  2020,  broken  down  per  Activity 
Based Budgeting (ABB): 

Financial Year 2020 

ABB 02 

ABB 03 

ABB 04(1) 

Total(2) 

Number of conformity 
audits with missions 
carried out(3)  

(1) concerns only EAFRD. 

12 

17 

16 

68 

(2)  The  total  figure  includes  68  conformity  audits,  of  which  45  audits  targeted  the  3  ABBs  areas 
(audits  targeting  more  than  one  ABBs  are  counted  only  once)  and  6  other  conformity  audits  (2 
audits  on  cross  compliance  and  4  IT  audits).  In  addition,  17  other  audit  missions  not  subject  to 
conformity clearance procedure have been carried out ( 15 audits on the Certification Bodies as 
regards legality and regularity and 2 irregularities and accreditation 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 2020 
were  adopted,  including  financial  corrections  in  a  number  of  sectors.  They  also 
included the execution of a number of Court decisions in favour of Member States. 
Therefore,  the  overall  financial  impact  for  the  EAGF  was  EUR  231.6  million  in 
favour of Member States. 

Adopted decisions: 

22 

 
 
  Decision  (EU)  2019/1835  of  30  October  2019  –  ad  hoc  decision  61,  with 

financial impact of EUR 32.8 million (in favour of the EAGF); 

  Decision  (EU)  2020/201  of  12  February  2020  –  ad  hoc  decision  62,  with 

financial impact of EUR 103.2 million (in favour of Member States);  

  Decision  (EU)  2020/859  of  16  June  2020  –  ad  hoc  decision  63,  with  financial 

impact of EUR 161.2 million (in favour of Member States). 

For  the  decision  63,  due  to  the  relative  magnitude  of  corrections  compared  to 
certain  Member  State’s  gross  domestic  product,  the  Commission  decided,  upon 
request  of the Member  States  concerned, that corrections amounting to  EUR 71.3 
million could be paid in 3 equal annual instalments. 

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

Sector/measure 

Decision 61 

Decision 62 

Decision 63 

Area aids / Arable crops 

19,992,213.91 

108,411,636.43 

182,919,134.54 

Financial Audit 

-17,708,469.87 

-485,155.81 

-26,732,809.94 

Fruit and vegetables 

-7,155,399.69 

-3,200,030.64 

-8.86 

Greening Payment 

-4,177.03 

Irregularities 

-4,382,916.56 

9,601,619.00 

Livestock premiums 

-2,515,000.00 

-69,215.18 

POSEI 

-1,258,211.38 

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

-146,245.10 

Voluntary Coupled Support 

-18,363,730.05 

-1,291,727.82 

-4,343,507.31 

Wine 

-1,415,661.13 

-251,649.81 

Young Farmer Scheme 

-2,826.93 

Grand Total 

-32,814,178.73 

103,219,261.88 

161,192,777.62 

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  2020,  Member  States  reported  the  information  about 
recovery cases on 15 February 2021. The Member States recovered during financial 

23 

 
 
 
 
 
 
 
 
 
  
 
 
 
 
year  2020  around  EUR  133.5  million  for  the  EAGF.  Recovered  amounts  were 
EUR 106.5 million for the EAFRD and EUR 0.7 million for the Transitional Rural 
Development  Instrument  (TRDI).  The  outstanding  amount  still  to  be  recovered 
from beneficiaries at the end of the financial year 2020 was EUR 1 047 million for 
the EAGF, EUR 630.6 million for the EAFRD and EUR 10.1 million for the 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  27.1  million. 
During financial year 2020, around EUR 22.1 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. 

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 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),  

24 

 
 
 
 
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. 

On 11 August  2020, the Commission  adopted Decision C(2020)5452  clearing the 
accounts of France Agrimer (France) for an amount of EUR 313 million. Following 
the adoption of this decision, all EAGF accounts for financial year 2017 have been 
cleared.  

6.2.2.2.  Financial clearance decision for the financial year 2018 

As mentioned above, all accounts were cleared in previous years.  

6.2.2.3.  Financial clearance decision for the financial year 2019 

On  25  May  2020,  the  Commission  adopted  a  Decision  (2020/715)  clearing  the 
annual accounts of all paying agencies. This decision cleared EUR 43 152 million. 

For financial year 2019, 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 2020, the Court handed down 14 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2020, the Court partially annulled: 

Case Number  MS 

Date of 
Judgment 

Challenged 
Decision 

Lodging Date 

C-252/18P 

GR 

13.2.2020 

T-287/16 RENV  BE 

26.11.2019 

C-797/18P 

T-46/19 

GR 

GR 

30.4.2020 

9.9.2020 

48 

50 

50 

58 

18.5.2018 

11.10.2017 

17.12.2018 

25.1.2019 

In financial year 2020, the Court rejected appeals brought in the following cases: 

Case Number  MS 

Date of 
Judgment 

Challenged 
Decision 

Lodging Date 

C-390/19P 

C-737/18P 

T-14/18 

T-19/18 

T-21/18 

T-292/18 

T-295/18 

C-406/19P 

T-506/18 

T-38/19 

IT 

PT 

GR 

LT 

PL 

PT 

GR 

ES 

PL 

PT 

2.4.2020 

20.11.2019 

19.12.2019 

22.1.2020 

17.12.2019 

30.1.2020 

19.12.2019 

2.4.2020 

25.6.2020 

8.7.2020 

25 

47 

51 

55 

55 

55 

56 

56 

53 

57 

58 

17.5.2019 

27.11.2018 

16.1.2018 

19.1.2018 

19-01-2018 

07-05-2018 

07-06-2018 

24.5.2019 

24.8.2018 

21.1.2019 

 
 
 
6.3.2.  New appeals 

In  the  financial  year  2020,  2  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number 

C-153/20P 

T-37/20 

MS 

LT 

GB 

Lodging Date 

Challenged Decision 

27-03-2020 

22-01-2020 

55 

61 

6.3.3.  Appeals pending 

The situation as at  15 October 2020 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 2018 financial 
year, by  a vote in  plenary  on a Parliamentary  Decision, which took  place in  May 
2020. 

The same procedure and timeline will apply for financial year 2019. 

7.2. 

Relations with the European Court of Auditors 

7.2.1.  Mission of the European Court of Auditors  

The European Court of Auditors (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. 

26 

 
 
 
 
 
 
 
 
                                                           
 
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 
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 
make  supervisory  and  control  systems  more  effective  and  improve  policy 
performance.  

their  audit  work, 

7.2.2.  Annual Reports for financial year 2019 

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  2019,  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  6  –  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 5 presented 
an  error  with  financial  impact.  Market  measures,  which  represent  some  4.0%  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 2019. 

Since  FY  2016  the  Court  has  maintained  its  opinion  that  the  Land  Parcel 
Identification  System  (LPIS)  contributes  significantly  to  preventing  and  reducing 

27 

 
 
the  error  level.  For  2019,  the  Court  also  referred  to  the  “checks  by  monitoring” 
which the Paying Agencies can use since 2018. The Court noted that the checks by 
monitoring have the potential to reduce administrative burden (paragraph 6.17) and 
improve cost-effectiveness. 

The Court issued one new recommendation to the Commission concerning the CAP 
anti-fraud policies and procedures. The recommendation related to the need of more 
frequent  update  of  the  CAP  fraud  risks,  analysis  of  Member  States’  fraud 
prevention  measures  and  dissemination  of  the  best  practices  in  the  use  of  the 
Arachne tool. The timeline for implementation of this recommendation is 2021 and 
the Commission is already taking the necessary steps to implement it. 

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  deficiencies  and  weaknesses  are  identified,  and  to 
monitor the effectiveness of their implementation. The progress made by the Paying 
Agencies in supporting farmers not yet using the GSAA to submit their application, 
has  been  monitored  by  the  Commission.  The  GSAA  has  been  implemented  in  all 
Member  States.  Promotion  of  the  best  practices  to  maximise  the  benefits  and 
achieve full implementation of the new system before the regulatory deadlines was 
also  done  through  discussions  in  management  committee  sessions  and  the 
continuous update of the GSAA guidelines.  

Political  stakeholders  and  the  public  increasingly  require  clear  evidence  for  the 
Commission’s delivery on political and operational objectives. In this context, the 
ECA  published  for  the  first  time  a  report  on  the  performance  of  the  EU  budget 
which  looks  at  the  results  and  progress  of  EU  programmes  at  the  end  of  2019  in 
each  main  policy  area  of  the  multiannual  financial  framework.  The  same 
adversarial  procedure  and  publication  modalities  as  for  the  annual  report  on  the 
implementation of the budget also apply to the annual report on performance. 

The Report on performance is generally positive on the performance of the current 
CAP  and acknowledges  that, overall, the CAP  is on track to  meet  its targets.  The 
ECA, however, is also of the view that the Commission’s reporting on the CAP’s 
performance provides  little quantified information about  the results and impact  of 
the CAP, and argues that the Commission presents an overly positive narrative by 
focusing on outputs rather than results.  

Overall, the ECA finds it positive that the programme statement indicators describe 
the  economic,  environmental  and  social  context  of  the  CAP,  and  that  the 
Commission uses various data sources to inform the indicators. At the same time, 
according  to  the  ECA,  a  key  weakness  is  that  the  performance  indicators  for  the 
2014-2020 period are not based on a detailed intervention logic for providing CAP 
financial support.  

The  Commission  recognises  that  substantial  challenges  remain  in  enhancing  the 
performance  of  the  CAP.  Any  policy  seeking  to  address  the  numerous  challenges 
faced by the agriculture sector and rural areas needs to take account of the fact that 
economic and environmental objectives  can be achieved only if addressed jointly. 
Effective  farm  policies  need 
to  reflect  multi-layer  relationships  between 
instruments  and  objectives  rather  than  applying  a  simplified  intervention  logic  in 

28 

 
 
order  to  capture  both  the  tensions  and  the  opportunities  created  by  all  types  of 
modern farming practices in terms of economic and environmental efficiency.  

7.2.3. 

Special Reports by the ECA  

In calendar year 2020, the ECA published six special reports covering DG AGRI's 
activities: 

  Special  report  04/2020:  Using  new  imaging  technologies  to  monitor  the 
Common  Agricultural  Policy:  steady  progress  overall,  but  slower  for 
climate and environment monitoring (published 28 January 2020); 

  Special report 05/2020: Sustainable use of plant protection products: limited 
progress in measuring and reducing risks (published 5 Februray 2020); 

  Special report 07/2020: Implementing Cohesion  policy: comparatively low 
to  assess  simplification  savings 

information 

costs,  but 
(published 16 April 2020); 

insufficient 

  Special  report  12/2020:  The  European  Investment  Advisory  Hub  — 
Launched to boost investment in the EU, the Hub’s impact remains limited 
(published 12 May 2020); 

  Special report 13/2020: Biodiversity on farmland: CAP contribution has not 

halted the decline (published 5 June 2020); 

  Special  report  15/2019:  Protection  of  wild  pollinators  in  the  EU  — 

Commission initiatives have not borne fruit (published 9 July 2020).  

29 

 
 
 
8. 

ANNEXES 

General 
1. 

EAGF budgetary procedure for 2020 

Cash position and management of appropriations 

2. 
3. 
4. 

Monthly reimbursements to Member States for the 2020 financial year 
Payments under direct management by the European Commission in the 2020 financial year (Differentiated Appropriations) 
Payments under direct management by the European Commission in the 2020 financial year (Non-Differentiated Appropriations) 

Budget outturn 

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

EAGF 2020 Analysis of budget execution  
EAGF 2020 Analysis of execution of assigned revenue C4 
EAGF 2020 Analysis of execution of assigned revenue C5  
EAGF 2020 Expenditure for intervention in storage 
EAGF 2020 Expenditure by Member State, by item and by fund source 
Evolution of EAGF Expenditure by article of the budget. Financial years 2014 to 2020 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2014 to 2020 
Evolution of EAGF Direct payments expenditure by measure. Financial years 2014 to 2020 
Evolution of EAGF Storage expenditure. Financial years 2013 to 2020 
Evolution of the breakdown of EAGF expenditure. Financial years 2014 to 2020 

Clearance of accounts 

15. 
16. 

Appeals against Clearance Decisions pending on 15 October 2020 
Financial corrections (Decisions 1 - 63) by decision and financial year 

30 

 
 
 
31 

Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCA*PA**CA*PA**CA*PA**CA*PA**CA*PA**050111,7111,7111,7111,7111,7111,7111,7111,7111,7111,71050104Support expenditure for operations of Policy Area Agriculture (1)8,008,008,008,008,008,008,008,008,008,00050106Consumer, Health, Agriculture and Food Executive Agency (2)3,713,713,713,713,713,713,713,713,713,7105022.494,102.468,092.438,302.412,292.530,102.504,092.526,102.500,092.530,102.504,09050201Cerealsp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050202Ricep.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050203Refunds on non-Annex 1 productsp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050204Food programmesp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050205Sugar p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050206Olive oil46,1046,1046,1046,1046,1046,1046,1046,1046,1046,10050207Textile plantsp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050208Fruit and vegetables (3)700,50700,50644,70644,70700,50700,50700,50700,50700,50700,50050209Products of wine-growing sector1.026,101.026,101.026,101.026,101.026,101.026,101.026,101.026,101.026,101.026,10050210Promotion186,90160,89186,90160,89186,90160,89186,90160,89186,90160,89050211Other plant products/measures234,40234,40234,40234,40234,40234,40234,40234,40234,40234,40050212Milk and milk products0,100,100,100,100,100,100,100,100,100,10050213Beef and veal50,0050,0050,0050,0050,0050,0050,0050,0050,0050,00050214Sheepmeat  and goatmeatp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.050215Pigmeat, eggs and poultry, bee-keeping and other animal products35,0035,0035,0035,0071,0071,0065,0065,0071,0071,00050218School schemes215,00215,00215,00215,00215,00215,00217,00217,00215,00215,00050340.953,0040.953,0040.768,9040.768,9040.693,0040.693,0040.953,0040.953,0040.621,0040.621,00050301Decoupled direct payments (4)34.776,0034.776,0034.591,9034.591,9034.646,0034.646,0034.776,0034.776,0034.574,0034.574,00050302Other direct payments5.699,005.699,005.699,005.699,005.569,005.569,005.699,005.699,005.569,005.569,00050303Additional amount of aid0,000,000,000,000,000,000,000,000,000,00050310Reserve for crisis in the agricultural sector478,00478,00478,00478,00478,00478,00478,00478,00478,00478,000504pmpmpmpmpmpmpmpmpmpm050401Rural development financed by the EAGGF-Guarantee section - Programming period 2000-2006 (5)pmpmpmpmpmpmpmpmpmpm050403Other measures; Plant and animal genetic resourcespmpmpmpmpmpmpmpmpmpm050731,5631,3331,5631,33205,86205,6331,5631,33205,86205,63050701Control of agricultural expenditure30,5630,3330,5630,33204,86204,6330,5630,33204,86204,63050702Settlement of disputes1,001,001,001,001,001,001,001,001,001,00050841,4337,6041,4337,6041,4337,6041,4337,6041,4337,60050801Farm Accountancy Data Network (FADN) 15,7114,3415,7114,3415,7114,3415,7114,3415,7114,34050802Surveys on the structure of agricultural holdings0,000,100,000,100,000,100,000,100,000,10050803Restructuring of systems for agricultural surveys7,504,947,504,947,504,947,504,947,504,94050806Enhancing public awareness of the common agricultural policy13,7013,7013,7013,7013,7013,7013,7013,7013,7013,70050809EAGF - Operational technical assistance4,524,524,524,524,524,524,524,524,524,52TOTAL  2020  EAGF APPROPRIATIONS43.531,8143.501,7343.291,9143.261,8343.482,1143.452,0343.563,8143.533,7343.410,1143.380,03(1)The budget item concerning EAGF is 05 01 04 01.(2)The budget item concerning EAGF is 05 01 06 01.(3)Additional needs to be covered by assigned revenue: estimated at EUR 150 million(4)Additional needs to be covered by assigned revenue: for the DB estimated at EUR 495 million, for the AL estimated at EUR 849 million and for the Budget estimated at EUR 921 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                                                            TitleChapterArticleHeadingDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  1EAGF  Budgetary procedure for 2020In EUR Million 
 
 
32 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. Management of resourcesR.1. Budget management / BFOREAGF - 2020 FINANCIAL REPORTin EUR2019.112019.122020.012020.022020.032020.042020.052020.062020.072020.082020.092020.102020Financial yearJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember2020(*)BE200.982.097,78123.377.511,861.920.618,7882.580.390,6358.208.585,215.384.460,416.354.205,0421.546.280,582.514.690,5815.658.586,71375.351,2430.262.667,05339.120,68549.504.566,55BEBG-61.538,80 381.313.913,341.280.088,501.721.988,2691.128.009,71231.609.817,7619.155.797,8045.724.849,62434.694,041.714.840,7611.016.741,3111.870.814,72505.805,99797.415.823,01BGCZ300.855.567,14163.391.061,08143.285.354,69162.905.244,6856.550.188,9517.965.347,294.268.324,052.225.985,8310.814.442,144.302.436,441.341.850,502.758.532,97550.664,11871.214.999,87CZDK3.597.458,11723.168.004,6027.954.424,265.348.004,7132.638.593,9212.292.548,184.843.040,403.160.607,014.779.402,082.424.993,405.291.639,26-666.809,72 558.234,92825.390.141,13DKDE2.177.064,144.697.716.657,9043.490.604,9214.041.674,5711.483.379,1820.085.970,966.000.564,326.479.972,707.647.978,123.130.646,6822.309.207,4836.073.849,253.086.865,704.873.724.435,92DEEE213.297,43142.442.193,53422.329,09214.037,93159.619,56153.707,7910.930,7490.328,8220.650,8511.116,15732,79-44.870,87 91.083,43143.785.157,24EEIE785.125.781,88426.669.166,3310.096.763,305.358.582,823.305.367,293.175.612,893.051.089,4014.797.058,814.082.601,291.170.713,175.873,14236.814,12798.228,691.257.873.653,13IEEL684.569.823,58865.573.611,63943.967,6362.371.904,76185.411.923,6881.225.169,7552.274.256,4549.597.287,726.096.083,803.082.447,0824.358.037,7120.263.957,561.295.492,652.037.063.964,00ELES2.553.783.645,831.787.797.976,4532.908.701,55177.485.205,70190.399.563,77279.474.568,3978.091.001,42273.117.224,3272.065.826,637.596.700,1174.150.278,53358.041.574,943.738.014,845.888.650.282,48ESFR4.524.376.422,441.907.889.857,60306.799.157,2892.816.060,46117.664.134,9542.384.888,6636.710.011,6046.869.794,0550.261.741,5621.886.837,27185.716.422,84102.835.661,914.719.933,757.440.930.924,37FRHR170.730.878,0612.086.968,66160.545,3793.000.991,637.494.300,9223.679.237,827.032.443,433.765.491,761.232.929,07159.500,96376.536,018.711.555,96212.575,65328.643.955,30HRIT1.935.765.962,50473.110.020,90140.391.870,03111.581.011,02241.243.362,66196.801.420,9267.607.037,94675.798.568,1176.544.771,4242.625.090,54112.780.333,65180.495.044,162.714.238,944.257.458.732,79ITCY507.861,6943.590.480,953.419.299,25993.406,13460.144,94177.029,8572.071,17109.650,24659.567,461.010.932,362.175.878,82670.006,5534.346,2253.880.675,63CYLV96.559.296,78151.418.525,4219.229.547,436.142.403,301.490.677,93216.575,03345.358,351.174.617,10211.431,622.683.018,67110.347,8591.507,93177.606,98279.850.914,39LVLT297.817.607,72149.434.591,893.505.564,33553.044,3123.355.713,04656.125,56619.546,001.410.637,80189.040,9893.061,244.606.255,26-3.182,87 306.583,02482.544.588,28LTLU68.997,9720.918.025,7121.485,49757.552,969.693.843,02-1.506,54 243.241,251.238.914,64225.455,140,0020.923,12-5.801,10 21.138,1033.202.269,76LUHU504.153.581,15266.884.297,50144.876.078,8871.184.816,7913.888.515,76165.010.051,5144.390.982,4431.359.670,719.920.840,504.045.745,2813.687.043,8233.505.069,366.258,791.302.912.952,49HUMT125,343.680,840,000,001.556.100,993.576.296,7574.876,65121.566,4139.665,5222.486,987.294,132.625,473.469,155.408.188,23MTNL2.538.235,89636.574.118,613.661.064,749.161.450,9510.142.500,541.844.616,151.668.322,712.605.329,652.224.425,41133.822,698.032.973,306.921.817,76435.192,25685.943.870,65NLAT424.476,83679.397.246,44210.839,793.793.259,611.047.690,205.347.598,371.382.434,71672.258,561.097.437,069.250.454,771.932.706,807.574.811,14422.562,78712.553.777,06ATPL2.177.055.388,7653.685.520,38293.184.965,36335.792.118,85346.150.303,28161.495.968,4828.923.286,3812.287.837,411.924.240,442.608.184,763.084.243,652.973.932,042.175.409,593.421.341.399,38PLPT339.751.213,41301.806.744,235.732.826,6512.006.891,722.048.661,5414.636.754,448.645.574,8846.521.780,076.187.712,383.305.546,9520.908.817,1619.155.640,71459.470,57781.167.634,71PTRO1.024.250.108,47525.314.181,83108.404.853,3991.753.926,2735.615.816,8240.500.337,5785.073.903,6317.002.819,235.356.863,131.504.207,6816.242.123,667.264.260,021.253.617,691.959.537.019,39ROSI-3.118,67 3.472,2676.246.742,0729.467.602,3724.335.760,893.621.444,69218.482,26269.815,95278.671,541.349.758,383.751.775,851.137.650,0989.525,08140.767.582,76SISK24.602.128,39305.569.249,52-225.838,37 31.682.021,8237.075.964,8316.864.003,1311.175.269,1419.999.634,184.790.339,554.307.515,301.533.295,191.223.017,93-966.240,18 457.630.360,43SKFI-11.983,86 468.026.714,99549.873,42750.142,84143.414,38329.751,12408.467,5551.259.809,256.897.864,73137.371,87214.167,89-265.031,89 335.035,82528.775.598,11FISE4.646.826,45664.373.518,4111.496.114,453.619.318,62909.821,85486.559,54330.781,117.620.438,751.482.350,30485.686,56192.281,672.172.794,35441.744,71698.258.236,77SEUK224.145.533,212.133.558.053,32103.317.301,29231.575.059,80137.093.556,5489.935.219,00150.873.969,4147.253.782,9654.238.475,8010.784.960,937.078.110,114.441.037,882.022.535,323.196.317.595,57UKTOTAL15.858.622.739,6218.105.095.366,181.483.285.143,571.638.658.113,511.640.695.516,351.418.929.575,47619.845.270,231.384.082.012,24332.220.193,14145.486.663,69521.301.242,74837.698.947,4225.828.515,2444.011.749.299,40(*) The amount paid (EUR 43 707 210 273,56) was less, due to amounts recovered from clearance decisions and amounts paid that were suspended in previous financial years. EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 2Monthly reimbursements to Member States decided for the 2020 financial yearComplemen-tary Payment 
 
 
33 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTin EUR05 02 10 02 100.900.000,00100.900.000,0061.268.192,0060.969.923,1205 04 03 02pmpm05 07 01 0211.237.760,0011.236.260,1111.000.821,009.562.968,4905 08 01 00 15.710.927,0015.701.871,0214.340.479,0013.631.232,7705 08 02 00 0,00100.000,0005 08 03 00 3.500.000,003.274.812,064.926.306,004.157.473,95TOTAL131.348.687,00131.112.943,1991.635.798,0088.321.598,33C405 08 03 00 8.614,000,008.614,000,00C505 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 2020 (differentiated appropriations)Direct management payments on the appropriations of the 2020 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 2019 to financial year 2020Budget itemAdditional / CarryoversCommitmentsPayment appropriations Amounts charged (payments) 
 
 
34 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTPayments carried out under direct management by the European Commission during financial year 2020 (non-differentiated appropriations)in EUR05 01 04 01 8.000.000,007.624.508,97375.491,032.871.191,064.753.317,9105 01 06 01 3.714.000,003.714.000,000,003.714.000,000,0005 08 06 00 12.700.000,0012.474.268,44225.731,561.979.320,1510.494.948,2905 08 09 00 4.518.000,003.666.095,88851.904,121.423.702,082.242.393,80TOTAL28.932.000,0027.478.873,291.453.126,719.988.213,2917.490.660,00C405 01 06 01 228.484,00228.484,00228.484,00CommitmentsTotal commitmentscarryoversremaining carryovers 05 01 04 01 4.625.502,42656.462,873.969.039,553.969.039,550,0005 01 06 01 05 08 06 00 8.611.078,29373.691,708.237.386,597.854.477,90382.908,6905 08 09 001.665.042,8769.038,221.596.004,651.596.004,650,00TOTAL14.901.623,581.099.192,7913.802.430,7913.419.522,10382.908,69EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  4Direct management payments on the appropriations of the 2020 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 2019 to financial year 2020Budget itemAssigned revenue/CarryoversCommitmentsAvailable appropriations Amounts charged (payments)Still to be chargedDirect management payments on automatically carried over appropriations from financial year 2019 to financial year 2020Budget itemDecommitmentsAmounts charged (payments)Appropriations lapsing 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2020AMENDING BUDGET 2020(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2020DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2021DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)AGRICULTURE  AND  RURAL DEVELOPMENT43.410.105.68748.655.0781.395.914.652044.854.675.41744.314.835.114539.840.302533.455.2156.385.087100%0501ADMINISTRATIVE EXPENDITURE OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA11.714.0000228.484011.942.48411.338.509603.9750603.97595%2050104Support expenditure 8.000.0000008.000.0007.624.509375.4910375.49195%205010401European Agricultural Guarantee Fund (EAGF) - Non-operational technical assistance8.000.0000008.000.0007.624.509375.4910375.49195%2050106Executive agencies3.714.0000228.48403.942.4843.714.000228.4840228.48494%205010601Consumer, Health, Agriculture and Food Executive Agency — Contribution from the Agricultural promotion programme3.714.0000228.48403.942.4843.714.000228.4840228.48494%0502IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR THROUGH INTERVENTIONS IN AGRICULTURAL MARKETS2.530.100.00048.655.07883.691.48902.662.446.5672.662.349.97696.591096.591100%2050201Cerealsp.m.00000000-205020101Export refunds for cereals p.m.00000000-205020102Intervention storage of cerealsp.m.00000000-205020199Other measures (cereals)p.m.00000000-2050202Ricep.m.00000000-205020201Export refunds for ricep.m.00000000-205020202Intervention storage of ricep.m.00000000-205020299Other measures (rice)p.m.00000000-2050203Refunds on non-Annex I productsp.m.00000000-2050204Food programmesp.m.00000000-205020499Other measures (food programmes) p.m.00000000-2050205Sugar p.m.00000000-205020501Export refunds for sugar and isoglucosep.m.00000000-205020503Production refunds for sugar used in the chemical industryp.m.00000000-205020508Private storage of sugarp.m.00000000-205020599Other measures (sugar) p.m.00000000-2050206Olive oil46.100.00000-10.963.78735.136.21335.136.212101100%205020603Private storage of olive oilp.m.001.207.1771.207.1771.207.177000-205020605Quality improvement measures46.000.00000-12.070.96433.929.03633.929.035101100%205020699Other measures (olive oil)100.00000-100.00000000-2050207Textile plantsp.m.00000000-205020702Private storage of flax fibrep.m.00000000-205020703Cotton — National restructuring programmesp.m.00000000-205020799Other measures (textile plants)p.m.00000000-2050208Fruits and vegetables700.500.00048.655.07883.691.48969.835.070902.681.637902.681.636101100%205020803Operational funds for producer organisations 699.000.00048.655.07883.691.48970.957.400902.303.967902.303.967000100%205020811Aid to producer groups for preliminary recognition1.000.00000-955.04444.95644.956000100%205020812School fruit scheme000-217-217-217000100%205020899Other measures (fruit and vegetables)500.00000-167.069332.931332.930101100%(a)05EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2020  FINANCIAL YEARMFFH TCAIHEADING 
 
 
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EAGF - 2020 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2020AMENDING BUDGET 2020(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2020DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2021DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021(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 sector1.026.100.0000030.617.7521.056.717.7521.056.621.16996.583096.583100%205020908National support programmes for the wine sector1.026.000.0000030.216.2971.056.216.2971.056.216.296101100%205020999Other measures (wine-growing sector)100.00000401.455501.455404.87396.583096.58381%2050210Promotion186.900.00000-9.283.795177.616.205177.616.204101100%205021001Promotion measures - Payments by Member States86.000.00000-9.283.79576.716.20576.716.204101100%205021002Promotion measures - Direct payments by the Union100.900.000000100.900.000100.900.000000100%205021099Other measures (promotion)000000000-2050211Other plant products/measures234.400.00000-6.650.755227.749.245227.749.244101100%205021103Hops - Aid to producer organisations2.300.00000-23.0002.277.0002.277.000000100%205021104POSEI (excluding direct payments)232.000.00000-6.527.755225.472.245225.472.244101100%205021199Other measures (other plant products/measures)100.00000-100.00000000#DIV/0!2050212Milk and Milk products100.00000896.506996.506996.504202100%205021201Refunds for milk and milk products p.m.00000000-205021202Storage measures for skimmed-milk powderp.m.002.2792.2792.279000100%205021204Storage measures for butter and creamp.m.00806.717806.717806.717000-205021206Private storage of certain cheesesp.m.00000000-205021208School milkp.m.0011.16411.16411.163101100%205021299Other measures (milk and milk products)100.0000076.346176.346176.345101100%2050213Beef and Veal50.000.0000-468.20549.531.79549.531.794101100%205021301Refunds for beef and vealp.m.00000000-205021302Storage measures for beef and vealp.m.0090.43090.43090.430000-205021304Refunds for live animalsp.m.002.4802.4802.479101-205021399Other measures (beef and veal)50.000.00000-561.11549.438.88549.438.885000--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 products71.000.00000-21.034.98449.965.01649.965.015101100%205021501Refunds for pigmeatp.m.00000000-205021502Private storage of pigmeatp.m.00000000-205021504Refunds for eggsp.m.00000000-205021505Refunds for poultrymeatp.m.00000000-205021506Specific aid for bee-keeping39.000.00000-2.521.44236.478.55836.478.558000100%205021599Other measures (pigmeat, poultry, eggs , bee-keeping, other animal products)32.000.00000-18.513.54213.486.45813.486.458000100%2050218School schemes215.000.00000-52.947.802162.052.198162.052.197101100%(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2020  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2020AMENDING BUDGET 2020(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2020DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2021DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021(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 OBJECTIVES40.621.000.00001.311.986.0471.095.18841.934.081.23541.396.346.164537.735.071533.455.2154.279.856100%2050301Decoupled direct payments34.574.000.0000845.159.40040.069.39935.459.228.79935.403.773.58155.455.21855.455.2153100%205030102SAPS (single area payment scheme)4.376.000.00000-19.541.3774.356.458.6234.356.458.622101100%205030107Redistributive payment1.681.000.00000-5.591.3681.675.408.6321.675.408.631101100%205030110Basic payment scheme (BPS)16.117.000.0000727.243.907207.453.68617.051.697.59316.996.242.37855.455.21555.455.2150100%205030111Payment for agricultural practices beneficial for the climate and the environment11.819.000.0000117.915.493-138.223.15111.798.692.34211.798.692.342000100%205030112Payment for farmers in areas with natural constraints5.000.00000-114.1804.885.8204.885.820000100%205030113Payment for young farmers573.000.0000010.706.735583.706.735583.706.735000100%205030199Other (decoupled direct payments)3.000.00000-14.620.946-11.620.946-11.620.947101100%2050302Other direct payments5.569.000.00000-38.974.2115.530.025.7895.530.025.786303100%205030240Crop-specific payment for cotton245.000.00000-41.015244.958.985244.958.984101100%205030250POSEI - European Union support programmes420.000.00000797.229420.797.229420.797.228101100%205030252POSEI - Aegean Islands17.000.00000-362.41816.637.58216.637.582000100%205030260Voluntary coupled support scheme4.084.000.00000-26.583.4224.057.416.5784.057.416.577101100%205030261Small farmers scheme802.000.00000-4.962.560797.037.440797.037.440000100%205030299Other (direct payments)1.000.00000-7.822.025-6.822.025-6.822.025000100%2050309Reimbursement of direct payments to farmers from appropriations carried- over in relation to financial discipline (c)p.m.0466.826.647478.000.000944.826.647462.546.797482.279.850478.000.0004.279.850100%2050310Reserve for crisis in the agricultural sector478.000.00000-478.000.00000000-0504RURAL DEVELOPMENT000-370.145-370.145-382.53112.386012.386-2050401Completion of rural development financed by the EAGGF-Guarantee Section — Programming period 2000 - 2006p.m.00-370.145-370.145-382.53112.386012.386103%205040114Completion of rural development financed by the EAGGF Guarantee Section -  Programming period 2000-2006p.m.00-370.145-370.145-382.53112.386012.386103%2050403Completion of other measuresp.m.00000000-205040302Plant and animal genetic resources - Completion of earlier measuresp.m.00000000-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2020  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2020AMENDING BUDGET 2020(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2020DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2021DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2021(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0507AUDIT OF AGRICULTURAL EXPENDITURE FINANCED BY THE EAGF205.862.760004.274.957210.137.717210.065.94971.768071.768100%2050701Control of agricultural expenditure204.862.760004.864.423209.727.183209.725.6821.50101.501100%205070102Monitoring and preventive measures - Direct payments by the Union10.862.76000375.00011.237.76011.236.2601.50001.500100%205070106Expenditure for financial corrections in favour of Member States following decisions on accounting clearance of previous years' accounts with 17.400.00000-5.365.36312.034.63712.034.636101100%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 176.600.000009.854.786186.454.786186.454.786000100%2050702Settlement of disputes1.000.00000-589.466410.534340.26670.268070.26883%0508POLICY STRATEGY AND COORDINATION OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA41.428.92708.631-5.000.00036.437.55835.117.0471.320.51101.320.51196%2050801Farm Accountancy Data Network (FADN) 15.710.92700015.710.92715.701.8719.05609.056100%2050802Surveys on the structure of agricultural holdingsp.m.0170170170170%2050803Restructuring of systems for agricultural surveys7.500.00008.614-4.000.0003.508.6143.274.812233.8020233.80293%2050806Enhancing public awareness of the common agricultural policy13.700.00000-1.000.00012.700.00012.474.268225.7320225.73298%2050809EAGF - Operational technical assistance4.518.000004.518.0003.666.096851.9040851.90481% TOTAL  EAGF  43.410.105.68748.655.0781.395.914.652044.854.675.41744.314.835.114539.840.302533.455.2156.385.087100,0%(a)MFFH  = Multiannual Financial Framework Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item(b)DAB 10/2020(c)The difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2020 which cannot be used by the EAGF after 2020. (a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2020  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC4Clearance of EAGF accounts – Assigned revenue450.887.071,8405 02 08 0337.605.600,2005 02 08 03C4Operational funds for producer organisations37.605.600,2005 03 01 10295.365.978,2605 03 01 10C4Basic payment scheme (BPS)239.910.763,1005 03 01 11117.915.493,3805 03 01 11C4Payments for agricultural practices beneficial for the climate and the environment117.915.493,38450.887.071,84395.431.856,6855.455.215,166 7 0 2 IC4EAGF Irregularities – Assigned revenue127.853.608,8705 03 01 10127.853.608,87C4Basic payment scheme (BPS)127.853.608,876 7 0 3 IC4Superlevy from milk producers – Assigned revenue1.925.207,9005 03 01 101.925.207,90C4Basic payment scheme (BPS)1.925.207,90129.778.816,77129.778.816,770,006 7 0   IC4Revenue concerning EAGF580.665.888,616 7    IC4REVENUE CONCERNING EAGFTOTAL Chapter 67580.665.888,61580.665.888,61525.210.673,4555.455.215,16TOTAL580.665.888,61TOTAL525.210.673,4555.455.215,16Assigned Revenue 2020Use 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 2021Budgetary ItemAmountDetailTotalBudgetary Expenditure Item05 03 01 1005 03 01 10 
 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC5Clearance of EAGF accounts – Assigned revenue348.185.000,8705 02 08 0346.085.889,1305 02 08 03C5Operational funds for producers organisations46.085.889,1305 03 01 10302.099.111,7405 03 01 10C5Basic payment scheme (BPS)302.099.111,74348.185.000,87348.185.000,876 7 0 2 IC5EAGF Irregularities – Assigned revenue0,006 7 0 3 IC5Superlevy from milk producers – Assigned revenue0,000,000,006 7 0   IC5Revenue concerning EAGF348.185.000,876 7    IC5REVENUE CONCERNING EAGFTOTAL Chapter 67   348.185.000,87348.185.000,87348.185.000,87TOTAL348.185.000,87TOTAL348.185.000,87Assigned Revenue 2020Use 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 - 2020 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 OIL1,211,21FIBRE FLAX AND HEMPPRODUCTS OF THE WINE-GROWING SECTOR/ ALCOHOLMILK PRODUCTS0,810,81SKIMMED MILK0,000,00BUTTER AND CREAM0,810,81CHEESEBEEF MEAT0,090,09PIGMEAT        T O T A L2,112,110,000,000,000,000,00Difference between purchase and sales priceTotal depreciationPurchase depreciationComplementary depreciation end of the exerciceEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  8Budget 2020 - 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 - 2020 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 06 03C1Private storage of olive oil874.568125.06805 02 06 05C1Quality improvement measures10.368.480547.78623.012.77005 02 06C1Olive oil000000010.368.480874.568547.786023.137.83800005 02 08 03C152.624.754157.5784.451.8034.635.86948.979.593289.9989.338.549239.683.649104.146.701268.296.239170.349491.95805 02 08 03C437.605.60005 02 08 03C51.776.008160.5093.399.507383.4334.359.693618.1056.745.16816.864.9916.458.052141111.09305 02 08 03C1,C4,C554.400.762157.5784.612.3138.035.37749.363.02604.649.6919.956.655284.034.417121.011.6920274.754.290170.489603.052005 02 08 11C1Aid to producer groups for preliminary recognition05 02 08 12C1School fruit scheme59-27605 02 08 99C1Other measures for fruit and vegetables334.093-1.16305 02 08C152.624.813157.5784.451.8034.635.86948.979.3160289.9989.672.643239.683.649104.146.7010268.295.076170.349491.958005 02 08C40000000037.605.60000000005 02 08C51.776.0080160.5093.399.507383.43304.359.693618.1056.745.16816.864.99106.458.052141111.093005 02 08C1,C4,C554.400.822157.5784.612.3138.035.37749.362.74904.649.69110.290.748284.034.417121.011.6920274.753.128170.489603.052005 02 09 08C1National support programmes for the wine sector13.289.5084.714.06437.907.47217.798.459212.693.015280.544.99610.087.958320.768.1014.645.97605 02 09 99C1Other measures for the wine-growing sector-797405.67005 02 09C1Products of the wine-growing sector013.289.5084.714.064037.907.4720017.798.459212.692.218280.544.99610.087.958321.173.7714.645.9760005 02 10 01C1Promotion measures — Payments by Member States4.092.520196.9461.720.959573.2392.391.7878.339.47513.789.50918.916.27219.150.528710.848575.627841.47905 02 10 02C1Promotion measures — Direct payments by the Union05 02 10C1Promotion4.092.5200196.9461.720.959573.23902.391.7878.339.47513.789.50918.916.272019.150.528710.848575.627841.47905 02 11 03C1Hops — Aid to producer organisations2.277.00005 02 11 04C1Programmes of Options Specifically Relating to Remoteness and Insularity (POSEI) (excluding direct payments)6.327.04470.797.435124.785.71805 02 11C1Other plant products/measures00002.277.000006.327.04470.797.435124.785.7180000005 02 12 02C1Storage measures for skimmed-milk powder05 02 12 04C1Storage measures for butter and cream148.49605 02 12 08C1School milk-25.15336.31605 02 12 99C1Other measures for milk and milk products1.19270.56405 02 12C1Milk and milk products149.688000-25.153000000106.88100005 02 13 02C1Storage measures for beef and veal50.29105 02 13 04C1Refunds for live animals05 02 13 99C1Other measures for beef and veal49.438.88505 02 13C1Beef and veal00000049.438.88500000050.291005 02 15 06C1Specific aid for bee-keeping152.3041.263.458977.217116.1441.360.99593.22233.0883.127.7294.997.4543.131.7171.002.2703.433.75799.809204.988230.27905 02 15 99C1Other measures for pigmeat, poultry, eggs, bee-keeping, other animal products13.592.30605 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products152.3041.263.458977.217116.1441.360.99593.22233.0883.127.7294.997.4543.131.7171.002.27017.026.06299.809204.988230.27905 02 18 00C1School schemes1.962.2293.675.4536.036.5892.340.00425.799.4631.382.7802.824.2573.192.85712.670.8601.612.7261.970.28022.165.697294.9141.614.2272.272.12305 02 18C1School schemes1.962.2293.675.4536.036.5892.340.00425.799.4631.382.7802.824.2573.192.85712.670.8601.612.7261.970.28022.165.697294.9141.614.2272.272.12305 02C158.981.55518.385.99716.376.6208.812.976116.872.3321.476.00254.978.01558.826.687555.505.692533.685.91613.060.508671.055.8525.921.8952.937.0923.343.88005 02C40000000037.605.60000000005 02C51.776.0080160.5093.399.507383.43304.359.693618.1056.745.16816.864.99106.458.052141111.093005 02C1,C4,C560.757.56318.385.99716.537.12912.212.484117.255.7651.476.00259.337.70859.444.793599.856.460550.550.90813.060.508677.513.9045.922.0363.048.1853.343.880EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2020 - 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 - 2020 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 03 01 02C1Single area payment scheme (SAPS)365.354.171454.454.25991.164.8820029.035.013141.393.868179.877.57605 03 01 07C1Redistributive payment44.838.20953.950.097328.075.661673.124.69030.998.60671.962.93705 03 01 10C1178.404.963512.984.4862.880.804.641805.931.116973.937.5992.541.303.9942.885.935.390134.473.3601.599.146.98405 03 01 10C44.224.2596.249.2851.066.9252.040.1712.484.60264.931.2581.370.113451.889221.687.15005 03 01 10C520.733.36613.430866.916105.160.887464.8004.062140.947.25105 03 01 10C1,C4,C5203.362.58800519.233.7722.881.874.9950808.838.203976.422.2022.711.396.1392.887.770.303134.929.3101.961.781.38400005 03 01 11C1139.209.500232.592.464254.701.623239.039.4081.406.743.35041.930.971353.944.967516.428.6091.385.432.0602.015.559.36794.063.759960.961.37814.355.14880.961.032143.222.14405 03 01 11C4382.502199.524247.9712.651.074795.08035760.5451.078.86515.590.8231.690.96945.66667.704.83831.56029.052115.78705 03 01 11C1,C4139.592.002232.791.988254.949.594241.690.4821.407.538.43041.931.006354.705.512517.507.4741.401.022.8832.017.250.33694.109.4251.028.666.21614.386.70780.990.084143.337.93205 03 01 12C1Payment for farmers in areas with natural constraints2.797.39005 03 01 13C1Payment for young farmers9.411.9971.902.3207.972.33115.976.34472.891.5951.044.29520.753.25334.765.05563.007.26190.848.3696.391.65973.547.333563.7975.372.3379.491.35505 03 01 99C1Other (decoupled direct payments)-10.1966.80879.910466.624469.279856.942023.950-1.314.52905 03 01C1371.854.474653.799.052717.128.213770.804.4364.688.595.157134.140.1481.181.095.9611.525.600.5433.990.600.2575.665.467.817265.951.3352.632.341.16643.953.958227.727.237404.554.01205 03 01C44.606.761199.524247.9718.900.3591.862.005352.800.7163.563.46780.522.0813.061.082497.554289.391.98831.56029.052115.78705 03 01C520.733.3660013.4300866.9160105.160.887464.8004.062140.947.25100005 03 01C1,C4,C5397.194.601653.998.576717.376.184779.704.7954.690.460.592134.140.1831.184.763.5921.529.164.0104.176.283.2245.668.993.699266.452.9513.062.680.40543.985.518227.756.288404.669.80005 03 02 40C1Crop-specific payment for cotton2.467.230182.531.74259.960.01205 03 02 50C1POSEI — European Union support programmes189.125.303150.426.30205 03 02 52C1POSEI — Smaller Aegean islands16.637.58205 03 02 60C1Voluntary coupled support scheme78.578.478113.820.361127.028.84023.688.5785.865.2232.876.825170.416.415566.406.7491.004.048.04647.235.921426.920.4623.791.44241.061.58771.315.90805 03 02 61C1Small farmers scheme1.897.55618.015.631918.87367.234.53475.652.8913.648.51676.435.2375.815.61305 03 02 99C1Other (direct payments)3-1.5141.06023.82212.020122-3.683.7771.16005 03 02C1Other direct payments78.578.481118.185.147127.028.84023.688.57818.014.1176.784.0952.877.885436.844.094891.156.9751.154.474.34850.884.559499.671.9223.791.44246.877.20071.317.06705 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6.062.9639.671.52311.426.81110.676.40659.647.8371.611.25113.552.18016.600.89257.652.31786.354.80436.781.019348.0482.672.9874.504.74205 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6.062.9639.671.52311.426.81110.676.40659.647.8371.611.25113.552.18016.600.89257.652.31786.354.804036.781.019348.0482.672.9874.504.74205 03C1450.432.956771.984.199844.157.053794.493.0144.706.609.274140.924.2431.183.973.8461.962.444.6374.881.757.2326.819.942.166316.835.8943.132.013.08847.745.400274.604.437475.871.08005 03C26.062.9639.671.52311.426.81110.676.40659.647.8371.611.25113.552.18016.600.89257.652.31786.354.804036.781.019348.0482.672.9874.504.74205 03C44.606.761199.524247.9718.900.3591.862.005352.800.7163.563.46780.522.0813.061.082497.554289.391.98831.56029.052115.78705 03C520.733.3660013.4300866.9160105.160.887464.8004.062140.947.25100005 03C1,C2,C4,C5481.836.046781.855.246855.831.835814.069.7784.768.122.546142.535.5291.201.193.6571.982.608.9965.125.092.5176.909.822.851317.337.5103.599.133.34648.125.008277.306.476480.491.609Payment for agricultural practices beneficial for the climate and the environmentEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2020 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Commitment AppropriationsBasic payment scheme (BPS)Decoupled direct paymentsDirect payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives 
 
 
 
 
 
 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2020 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-111.019-657-270.85505 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 20060000-111.019000-65700-270.85500005 04C1Rural development0000-111.019000-65700-270.85500005 07 01 02C1Monitoring and preventive measures — Direct payments by the Union05 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 EAGF71.052148.1605.1531.020.649330.9525.415.7333.741.88205 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 EAGF9.601.619238.474176.614.69305 07 01C1Control of agricultural expenditure9.601.619238.474071.052148.1605.1531.020.6490176.945.6455.415.73303.741.88200005 07 02 00C1Settlement of disputes-70.267317.07005 07 02C1Settlement of disputes000-70.267317.070000000000005 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)9.601.619238.4740785465.2305.1531.020.6490176.945.6455.415.73303.741.88200005 08 01C1Farm Accountancy Data Network (FADN)05 08 03C1Restructuring of systems for agricultural surveys05 08 06C1Enhancing public awareness of the common agricultural policy05 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance05 08C1Policy strategy and coordination of the Agriculture and rural development policy area000000000000000519.016.129790.608.670860.533.673803.306.7754.823.835.817142.405.3981.239.972.5102.021.271.3245.614.207.9137.359.043.815329.896.4013.806.539.96753.667.295277.541.529479.214.9606.062.9639.671.52311.426.81110.676.40659.647.8371.611.25113.552.18016.600.89257.652.31786.354.804036.781.019348.0482.672.9874.504.7424.606.761199.524247.9718.900.3591.862.005352.800.7163.563.467118.127.6813.061.082497.554289.391.98831.56029.052115.78722.509.3740160.5093.399.508386.86305.226.609618.105111.906.05417.329.7914.062147.405.303141111.0930552.195.228800.479.717872.368.965826.283.0474.885.732.522144.016.6841.261.552.0142.042.053.7895.901.893.9657.465.789.492330.398.0184.280.118.27654.047.044280.354.661483.835.490EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2020 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Commitment AppropriationsTOTAL  2020  EAGF  EXPENDITURE  BY  MEMBER  STATE(*) The table only shows budget items/articles for which   expenditure occurred in 2020.Sub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5 
 
 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2020 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 01 04 01C1Support expenditure for European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance7.624.5097.624.50905 01 04C1Support expenditure for operations and programmes in the Agriculture and rural development policy area00000000000007.624.5097.624.50905 01 06 01C1Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme3.714.0003.714.00005 01 06C1Executive agencies00000000000003.714.0003.714.00005 01C1Administrative expenditure of the Agriculture and rural development policy area000000000000011.338.50911.338.50905 02 06 03C1Private storage of olive oil207.5411.207.17705 02 06 05C1Quality improvement measures33.929.03505 02 06C1Olive oil000000207.541000000035.136.21205 02 08 03C14.286.63711.895.0655.073.2073.977.48813.090.8762.635.4651.963.5213.094.1303.382.91835.946.132818.612.47805 02 08 03C437.605.60005 02 08 03C528.7262.462.33923.6981.397.146170.35094.7081.032.22046.085.88905 02 08 03C1,C4,C504.315.363014.357.4045.073.2074.001.18614.488.0232.635.46502.133.8713.188.8383.382.91836.978.3520902.303.96705 02 08 11C1Aid to producer groups for preliminary recognition44.95644.95605 02 08 12C1School fruit scheme-21705 02 08 99C1Other measures for fruit and vegetables0332.93005 02 08C104.286.637011.895.0655.073.2074.022.44313.090.8762.635.46501.963.5213.094.1303.382.91835.946.1320818.990.14705 02 08C40000000000000037.605.60005 02 08C5028.72602.462.339023.6981.397.14600170.35094.70801.032.220046.085.88905 02 08C1,C4,C504.315.363014.357.4045.073.2074.046.14114.488.0232.635.46502.133.8713.188.8383.382.91836.978.3520902.681.63605 02 09 08C1National support programmes for the wine sector27.261.55713.688.34865.194.88637.530.0505.008.0865.083.8211.056.216.29605 02 09 99C1Other measures for the wine-growing sector404.87305 02 09C1Products of the wine-growing sector027.261.5570013.688.348065.194.88637.530.0505.008.0865.083.82100001.056.621.16905 02 10 01C1Promotion measures — Payments by Member States124.9571.347.0691.764.436556.91666.876845.885100.000610.87676.716.20405 02 10 02C1Promotion measures — Direct payments by the Union100.900.000100.900.00005 02 10C1Promotion0124.95701.347.06901.764.436556.91666.876845.8850100.0000610.876100.900.000177.616.20405 02 11 03C1Hops — Aid to producer organisations2.277.00005 02 11 04C1Programmes of Options Specifically Relating to Remoteness and Insularity (POSEI) (excluding direct payments)23.562.047225.472.24405 02 11C1Other plant products/measures00000023.562.0470000000227.749.24405 02 12 02C1Storage measures for skimmed-milk powder1.9003782.27905 02 12 04C1Storage measures for butter and cream654.0561.0283.137806.71705 02 12 08C1School milk11.16305 02 12 99C1Other measures for milk and milk products-10.46141.5191.7284.86866.935176.34505 02 12C1Milk and milk products000645.49541.5192.75705.247000070.0720996.50405 02 13 02C1Storage measures for beef and veal19.97920.16090.43005 02 13 04C1Refunds for live animals2.4792.47905 02 13 99C1Other measures for beef and veal49.438.88505 02 13C1Beef and veal02.479019.97920.16000000000049.531.79405 02 15 06C1Specific aid for bee-keeping15.3372.744.6738.333180.811876.9203.719.8931.498.9825.246.487287.408689.923114.986313.324557.05036.478.55805 02 15 99C1Other measures for pigmeat, poultry, eggs, bee-keeping, other animal products-105.794-5413.486.45805 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products15.3372.744.6738.33375.017876.9203.719.8401.498.9825.246.487287.408689.923114.986313.324557.050049.965.01505 02 18 00C1School schemes540.7595.761.965335.2556.137.5472.597.83816.019.8522.389.21620.187.286880.8303.347.1153.068.6858.178.4212.792.970162.052.19705 02 18C1School schemes540.7595.761.965335.2556.137.5472.597.83816.019.8522.389.21620.187.286880.8303.347.1153.068.6858.178.4212.792.9700162.052.19705 02C1556.09640.182.267343.58720.120.17222.297.99125.529.327106.500.46465.671.4107.022.20911.084.3806.377.80111.874.66239.977.100100.900.0002.578.658.48705 02C40000000000000037.605.60005 02C5028.72602.462.339023.6981.397.14600170.35094.70801.032.220046.085.88905 02C1,C4,C5556.09640.210.993343.58722.582.51022.297.99125.553.025107.897.61165.671.4107.022.20911.254.7306.472.50911.874.66241.009.320100.900.0002.662.349.976  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2020 - 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 - 2020 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 03 01 02C1Single area payment scheme (SAPS)655.779.5341.327.622.280868.471.844243.305.1944.356.458.62205 03 01 07C1Redistributive payment281.708.03317.627.87195.072.41978.050.1081.675.408.63105 03 01 10C121.139.263199.008450.103.869453.114.754242.189.22070.331.954239.222.774372.377.5131.962.852.79816.324.453.68605 03 01 10C4633.979317118.640128.85913.914.504631.37012.483.948100.97237.171.339369.689.58005 03 01 10C5157.699250.3372.390117.07433.390.899302.099.11205 03 01 10C1,C4,C521.773.2420199.325450.380.208453.243.6130256.354.062070.963.3240251.709.112372.595.5592.033.415.036016.996.242.37805 03 01 11C19.817.628369.126.319553.276193.078.643201.536.107897.863.254170.434.088498.501.45639.509.618129.228.987154.499.159205.855.217931.627.31911.680.776.84905 03 01 11C419.74111.750.38187458.28360.674898.799211.1751.281.069354.7363.033.32926.80378.3888.816.951117.915.49305 03 01 11C1,C49.837.369380.876.700554.150193.136.927201.596.781898.762.052170.645.263499.782.52639.864.354132.262.316154.525.962205.933.604940.444.270011.798.692.34205 03 01 12C1Payment for farmers in areas with natural constraints2.088.4304.885.82005 03 01 13C1Payment for young farmers659.39012.713.4893.90612.912.61813.529.51264.245.8692.796.10221.523.8512.625.3971.636.59110.233.58310.601.17516.285.948583.706.73505 03 01 99C1Other (decoupled direct payments)-714.63519.7365-28.493-10.785.43230.482-1.247.0635127525.532-11.620.94705 03 01C131.616.2811.036.904.707756.190656.095.130668.200.1102.571.439.441433.018.7891.472.784.138114.585.881372.923.708403.955.520588.834.0312.989.341.705034.614.069.39605 03 01C4653.72011.750.3811.191176.924189.532898.79914.125.6791.281.069986.1063.033.32912.510.752179.36045.988.2900487.605.07305 03 01C5000157.69900250.3370002.390117.07433.390.8990302.099.11205 03 01C1,C4,C532.270.0011.048.655.088757.381656.429.752668.389.6422.572.338.240447.394.8051.474.065.208115.571.987375.957.037416.468.662589.130.4653.068.720.894035.403.773.58105 03 02 40C1Crop-specific payment for cotton244.958.98405 03 02 50C1POSEI — European Union support programmes81.245.623420.797.22805 03 02 52C1POSEI — Smaller Aegean islands16.637.58205 03 02 60C1Voluntary coupled support scheme152.636190.833.2962.964.9691.382.58711.169.412482.857.730112.305.173246.800.22217.120.71465.922.496100.874.42989.551.98652.426.0944.057.416.57705 03 02 61C1Small farmers scheme11.729.9391.357.9544.855.630320.420.14032.306.105176.497.672251.149797.037.44005 03 02 99C1Other (direct payments)-123.16811.4857.67528-9.463-3.051.499-9.804-174-6.822.02505 03 02C1Other direct payments152.636202.440.0684.322.9231.394.07316.032.717803.277.898225.847.437420.246.39417.371.86265.912.692100.874.42989.551.98652.425.92005.530.025.78605 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline418.40015.623.87037.1158.366.0637.174.85826.584.8336.985.62018.149.102924.6805.888.7516.106.5168.135.40240.587.806462.546.79705 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline418.40015.623.87037.1158.366.0637.174.85826.584.8336.985.62018.149.102924.6805.888.7516.106.5168.135.40240.587.8060462.546.79705 03C131.768.9171.239.344.7755.079.113657.489.202684.232.8273.374.717.338658.866.2261.893.030.533131.957.743438.836.400504.829.949678.386.0173.041.767.624040.144.095.18205 03C2418.40015.623.87037.1158.366.0637.174.85826.584.8336.985.62018.149.102924.6805.888.7516.106.5168.135.40240.587.8060462.546.79705 03C4653.72011.750.3811.191176.924189.532898.79914.125.6791.281.069986.1063.033.32912.510.752179.36045.988.2900487.605.07305 03C5000157.69900250.3370002.390117.07433.390.8990302.099.11205 03C1,C2,C4,C532.841.0371.266.719.0265.117.419666.189.888691.597.2173.402.200.970680.227.8631.912.460.704133.868.529447.758.480523.449.607686.817.8533.161.734.619041.396.346.164Payment for agricultural practices beneficial for the climate and the environment  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2020 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Commitment AppropriationsBasic payment scheme (BPS)Decoupled direct paymentsDirect payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectives 
 
 
 
 
 
 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2020 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-382.53105 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 200600000000000000-382.53105 04C1Rural development00000000000000-382.53105 07 01 02C1Monitoring and preventive measures — Direct payments by the Union11.236.26011.236.26005 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 EAGF69.8782.8211.223.3912.9582.00612.034.63605 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 EAGF186.454.78605 07 01C1Control of agricultural expenditure69.8780002.82101.223.39102.9582.00600011.236.260209.725.68205 07 02 00C1Settlement of disputes93.730-267340.26605 07 02C1Settlement of disputes0000000000093.730-2670340.26605 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)69.8780002.82101.223.39102.9582.006093.730-26711.236.260210.065.94905 08 01C1Farm Accountancy Data Network (FADN)15.701.87115.701.87105 08 03C1Restructuring of systems for agricultural surveys3.274.8123.274.81205 08 06C1Enhancing public awareness of the common agricultural policy12.474.26812.474.26805 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance3.666.0963.666.09605 08C1Policy strategy and coordination of the Agriculture and rural development policy area000000000000035.117.04735.117.04732.394.8911.279.527.0425.422.700677.609.374706.533.6393.400.246.665766.590.0821.958.701.943138.982.911449.922.786511.207.750690.354.4103.081.744.458158.591.81642.978.892.643418.40015.623.87037.1158.366.0637.174.85826.584.8336.985.62018.149.102924.6805.888.7516.106.5168.135.40240.587.8060462.546.797653.72011.750.3811.191176.924189.532898.79914.125.6791.281.069986.1063.033.32912.510.752179.36045.988.2900525.210.673028.72602.620.038023.6981.647.48400170.35097.098117.07434.423.1190348.185.00133.467.0111.306.930.0195.461.006688.772.399713.898.0303.427.753.995789.348.8651.978.132.114140.893.696459.015.216529.922.116698.786.2453.202.743.673158.591.81644.314.835.114  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2020 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)Commitment AppropriationsTOTAL  2020  EAGF  EXPENDITURE  BY  MEMBER  STATE(*) The table only shows budget items/articles for which   expenditure occurred in 2020.Sub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5 
 
 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment AppropriationsIn EUR millionMEASURE201420152016201720182019202005 01 04   Support expenditure of Policy Area Agriculture and Rural Development 7,907,995,366,196,807,157,6205 01 06   Contribution for expenditure of the executive agencies-0,171,562,503,083,563,7105 01    ADMINISTRATIVE AGRICULTURAL EXPENDITURE 7,908,156,928,699,8810,7111,3405 02 01   Cereals2,460,000,000,0014,900,000,0005 02 02   Rice0,010,000,000,000,000,000,0005 02 03   Refunds on non-Annex 1 products0,130,050,000,000,000,000,0005 02 04   Food programmes -7,24-3,230,000,000,000,000,0005 02 05   Sugar0,460,000,000,000,000,000,0005 02 06   Olive oil43,0344,0745,9942,7747,9236,6635,1405 02 07   Textile plants6,276,136,136,130,000,000,0005 02 08   Fruit and vegetables1.010,531.118,571.172,72995,42865,15865,68902,6805 02 09   Products of the wine-growing sector1.022,391.029,821.027,131.011,75968,09987,501.056,6205 02 10   Promotion54,7367,5281,07122,26161,21178,74177,6205 02 11   Other plant products/measures240,75240,02242,01236,86231,20230,28227,7505 02 12   Milk and milk products71,79119,60406,58468,02201,08-60,291,0005 02 13   Beef and veal0,440,1530,2123,650,131,0649,5305 02 14   Sheepmeat and goatmeat0,000,001,843,510,000,000,0005 02 15   Pigmeat, eggs and poultry, bee-keeping and other animal products32,9244,18140,6090,7463,9541,8849,9705 02 18School Schemes----155,82191,49162,0505 02INTERVENTIONS IN AGRICULTURAL MARKETS  2.478,672.666,893.154,283.001,112.709,452.473,012.662,3505 03 01   Decoupled direct payments38.952,0638.293,4835.204,0935.366,1735.304,8235.328,6035.403,7705 03 02   Other direct payments2.707,593.020,545.384,685.759,415.750,015.568,895.530,0305 03 03   Additional amounts of aid0,030,040,010,000,010,000,0005 03 09   Reimbursement of direct payments in relation to financial discipline-853,97395,36425,58441,68438,17462,5505 03DIRECT PAYMENTS41.659,6842.168,0440.984,1341.551,1641.496,5241.335,6641.396,3505 04 01   Rural development financed by the EAGGF Guarantee Section — Completion of earlier programmes (2000 to 2006)-1,40-1,29-1,05-0,52-0,49-0,45-0,3805 04 03   Other measures0,000,000,000,000,000,000,0005 04RURAL DEVELOPMENT  (by ex-EAGGF Guarantee Section)-1,40-1,29-1,05-0,52-0,49-0,45-0,3805 07 01   Control of agricultural expenditure26,5156,8259,08151,4226,6758,50209,7305 07 02   Settlement of disputes92,331,6752,370,0088,7711,220,3405 07AUDIT OF AGRICULTURAL EXPENDITURE118,8458,49111,45151,42115,4469,72210,0705 08 01   Farm Accountancy Data Network (FADN)14,5214,7215,0814,7314,7415,6515,7005 08 02   Surveys on the structure of agricultural holdings0,2519,320,000,250,0039,400,0005 08 03   Restructuring of systems for agricultural surveys1,754,664,2813,671,902,753,2705 08 06   Enhancing public awareness of the common agricultural policy10,777,297,9316,2514,5612,2712,4705 08 09   European Agricultural Guarantee Fund (EAGF) — Operational technical assistance1,671,852,092,062,493,703,6705 08POLICY STRATEGY & COORDINATION OF AGRICULTURE & RURAL DEVELOPMENT POLICY AREA28,9647,8429,3846,9633,6973,7835,12TOTAL  EAGF  EXPENDITURE 45.302,1444.292,6544.948,1244.285,1144.758,8243.962,4144.314,83Budget LineDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  10    EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2014 to 2020  FINANCIAL YEARS 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment Appropriations In EUR million and in %BE612,31,4%625,41,4%610,11,4%592,81,3%608,91,4%553,91,3%552,21,2%BEBG602,11,4%674,21,5%742,91,7%811,61,8%815,51,8%805,41,8%800,51,8%BGCZ893,92,0%898,42,0%861,81,9%865,31,9%852,71,9%875,32,0%872,42,0%CZDK937,22,1%936,52,1%876,62,0%865,51,9%842,81,9%833,31,9%826,31,9%DKDE5.197,311,7%5.250,411,7%5.135,311,6%5.048,311,3%4.999,711,3%4.910,011,2%4.885,711,0%DEEE100,30,2%119,40,3%122,40,3%124,40,3%125,80,3%134,20,3%144,00,3%EEIE1.235,32,8%1.231,82,7%1.232,52,8%1.232,22,8%1.226,52,8%1.198,22,7%1.261,62,8%IEEL2.292,65,2%2.229,25,0%2.157,44,9%2.111,64,7%2.116,94,8%2.038,74,6%2.042,14,6%ELES5.582,812,6%5.640,212,5%5.650,612,8%5.619,712,6%5.581,812,6%5.690,712,9%5.901,913,3%ESFR8.370,118,9%8.165,118,2%7.691,417,4%8.005,517,9%7.822,817,6%7.480,317,0%7.465,816,8%FRHR96,40,2%165,50,4%190,00,4%209,30,5%249,20,6%288,20,7%330,40,7%HRIT4.516,110,2%4.555,910,1%4.494,410,1%4.444,39,9%4.322,89,7%4.273,09,7%4.280,19,7%ITCY57,00,1%59,10,1%58,00,1%57,00,1%57,30,1%55,10,1%54,00,1%CYLV147,80,3%167,70,4%189,70,4%218,70,5%237,10,5%254,00,6%280,40,6%LVLT384,10,9%414,00,9%440,41,0%449,91,0%491,41,1%469,31,1%483,81,1%LTLU33,50,1%33,70,1%34,50,1%34,60,1%33,60,1%33,40,1%33,50,1%LUHU1.336,93,0%1.334,03,0%1.321,43,0%1.312,42,9%1.320,03,0%1.303,03,0%1.306,92,9%HUMT5,60,0%5,70,0%5,50,0%5,70,0%5,30,0%5,70,0%5,50,0%MTNL852,21,9%883,92,0%819,41,9%822,01,8%778,61,8%703,81,6%688,81,6%NLAT720,61,6%727,81,6%722,61,6%721,81,6%719,41,6%716,41,6%713,91,6%ATPL3.215,37%3.572,78%3.603,28,1%3.482,87,8%3.433,37,7%3.415,67,8%3.427,87,7%PLPT736,11,7%754,71,7%760,21,7%770,21,7%769,61,7%775,11,8%789,31,8%PTRO1.334,53,0%1.461,03,3%1.568,43,5%1.828,44,1%1.810,54,1%1.889,84,3%1.978,14,5%ROSI146,50,3%143,00,3%146,70,3%144,50,3%142,20,3%142,10,3%140,90,3%SISK380,90,9%439,61,0%435,81,0%443,81,0%447,91,0%456,31,0%459,01,0%SKFI524,71,2%542,71,2%538,51,2%537,81,2%532,31,2%528,41,2%529,91,2%FISE693,71,6%701,31,6%689,01,6%707,11,6%697,71,6%709,21,6%698,81,6%SEUK3.241,87,3%3.150,47,0%3.122,57,1%3.172,47,1%3.181,37,2%3.228,77,3%3.202,77,2%UKEU (5)45,20,1%64,70,1%63,90,1%119,40,3%141,40,3%195,30,4%158,60,4%EU (1)44.292,7100%44.948,1100%44.285,1100%44.758,8100%44.364,5100%43.962,4100%44.314,8100%(1) Expenditure made directly by the Commission.TOTAL EAGF2016201720182019EAGFEAGFEAGFEAGFEAGFEAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDANNEX  11   EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2014  to  2020 Financial yearsMember StateEU 28Member State20142015EAGFEAGF2020 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment Appropriations In EUR millionMEASURE201420152016201720182019202005 03 01 01  SPS (single payment scheme)30.834,24029.281,97243,41619,03314,275--05 03 01 02  SAPS (single area payment scheme)7.366,4377.770,3004.032,3844.068,1234.177,3074.299,2114.356,45905 03 01 03  Separate sugar payment274,493277,5430,1650,330---05 03 01 04  Separate fruit and vegetables payment11,94212,1500,0950,000---05 03 01 05  Specific support (article 68) — Decoupled direct payments457,416500,566-2,2710,279---05 03 01 06  Separate soft fruit payment11,37111,4240,0000,000---05 03 01 07  Redistributive payment-440,0521.237,0731.615,6721.650,8161.654,0521.675,40905 03 01 10  Basic payment scheme (BPS)--17.857,57517.540,16117.300,84617.074,87516.996,24205 03 01 11  Payment for agricultural practices beneficial for the climate and the environment--11.716,39911.767,13311.774,59511.750,93011.798,69205 03 01 12  Payment for farmers in areas with natural constraints--2,7942,7634,9154,7624,88605 03 01 13  Payment for young farmers--317,041352,787381,612542,445583,70705 03 01 99  Other (decoupled direct payments)-3,843-0,523-0,579-0,1150,4522,327-11,62105 03 01   Decoupled direct payments38.952,05538.293,48535.204,09135.366,16635.304,81935.328,60235.403,77405 03 02 06  Suckler-cow premium899,017880,8160,6050,396---05 03 02 07  Additional suckler-cow premium47,36948,2770,0160,030---05 03 02 13  Sheep and goat premium21,86721,5590,3260,213---05 03 02 14  Sheep and goat supplementary premium6,7846,8400,0520,012---05 03 02 28  Aid for silkworms0,3980,440-----05 03 02 36  Payments for specific types of farming and quality production0,0810,088-----05 03 02 39  Additional amount for sugar beet and cane producers18,5130,174-----05 03 02 40  Area aid for cotton231,805244,017243,861233,799243,748244,961244,95905 03 02 42  Transitional fruit and vegetables payment — Other products than tomatoes0,0180,174-----05 03 02 44  Specific support (article 68) — Coupled direct payments1.062,3631.397,9525,4400,6440,858--05 03 02 50  POSEI — Community support programmes409,732410,893410,729410,112422,007420,948420,79705 03 02 52  POSEI — Aegean Islands16,31615,72916,05916,39416,76516,12816,63805 03 02 60  Voluntary coupled support scheme3.800,5573.898,8294.033,1893.989,9834.057,41705 03 02 61  Small farmers scheme907,7081.201,0741.035,586897,415797,03705 03 02 99  Other (direct payments)-6,672-6,416-0,674-2,095-2,143-0,548-6,82205 03 02   Other direct payments 2.707,5913.020,5445.384,6785.759,4085.750,0105.568,8885.530,02605 03 03   Additional amounts of aid0,0330,0430,0060,0030,0060,0000,00005 03 09   Reimbursement of direct payments in relation to financial discipline-853,965395,357425,580441,680438,165462,547TOTAL  EAGF  DIRECT  PAYMENTS  EXPENDITURE 41.658,27741.659,67942.168,03840.984,13141.551,15641.335,65541.396,346BUDGET LINEDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDANNEX  12EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  PAYMENTS  BY  MEASURE  2014 to 2020 Financial years 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTHEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageTOTAL STORAGE &  %CEREALS-0,090,090,35%------------RICE----------------SUGAR----------------OLIVE OIL17,20-17,2068,54%-0,05--0,05-0,97%-0,01--0,01-0,04%-0,10--0,10-0,19%FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL0,70-0,702,81%1,01-1,0119,81%--------MILK PRODUCTS7,10-7,1028,30%4,14-4,1481,17%6,800,136,9237,61%14,577,0821,6541,34%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT--------11,49-11,4962,43%30,82-30,8258,85%25,91-8,5225,010,095,100,0018,280,13TOTAL HEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS----------------RICE----------------SUGAR----------------OLIVE OIL------------1,21-1,2157,37%FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL-0,13--0,13-0,48%------------MILK PRODUCTS16,699,5826,2795,25%1,22181,10182,32100,00%0,00-60,95-60,95100,00%0,81-0,8138,34%BEEF MEAT------------0,09-0,094,30%SHEEP AND GOAT MEAT----------------PIG MEAT1,44-1,445,23%------------18,009,581,22181,100,00-60,952,100,00TOTAL 2017201825,105,1027,58182,32TOTAL STORAGE &  %TOTAL STORAGE &  %18,4152,36DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  13Evolution  of  EAGF  storage expenditure   2013   -   2020in EUR Million20142013TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %-60,952,10in EUR Million2019202020152016TOTAL STORAGE &  % 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCommitment Appropriations201444.292,75,14,541.659,72.579,645,2-1,4201544.948,118,40,342.168,0*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*2.427,8195,3-0,5202044.314,823,40,041.396,3*2.736,9158,6-0,4* Includes reimbursement of direct payments in relation to financial discipline (budget article 05 03 09)DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  14EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2014  to  2020 Financial yearsin EUR MillionFINANCIAL YEARBUDGET EXECUTIONSTORAGE EXPORT REFUNDSDIRECT PAYMENTSOTHER  MARKET  MEASURESDIRECT MANAGEMENT PAYMENTSRURAL DEVELOPMENT 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTCase NumberMember StateChallenged amount EURC-404/19PFR-28.973.945,46C-742/18PCZ-1.099.034,03T-265/19-1IT-31.246,05T-37/20GB-2.014.911,82T-10/20IT-155.146.533,39C-106/20PGR-12.482.555,68C-107/20PGR-588.103,59Total-200.336.330,02ANNEX  15APPEALS AGAINST CLEARANCE DECISIONS PENDING ON 15 October 2020EAGF- EUROPEAN  AGRICULTURAL  GUARANTEE  FUND 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2020 FINANCIAL REPORTin EURNet amountDecision< 199719971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019202001-83.054.435-7.131.298-90.185.73202-13.311.662-18.226.098-2.733.351-34.271.1100322.771.906-114.718-11.06922.646.11804-117.391.357-81.074.303-12.075.505-1.538.993-212.080.15805-165.869.977-101.832.563-50.058.953-755.888-318.517.38106-211.560.838-41.361.007-76.343.689-17.652.999-131.974-347.050.50707-9.848.920-24.958.808-33.087.130-73.018-1.011.363-68.979.24008-26.772.539-32.161.986-58.934.52509-1.071.347-14.337.178-28.082.868-7.047.977-50.539.370103.533.940-35.975.338-27.633.632-30.670.883-17.926.290-3.349.029-112.021.2331137.942.774-1.070.339-3.252.135-61.046.822-23.522.407-959.464-51.908.3921216.152.247-1.215.710-5.544.280-28.501.527-48.607.296-4.855.331-72.571.89613-10.147.020-58.872.853-75.734.735-49.025-144.803.63414-10.506-667.462-22.392.846-35.254.343-34.888.094-227.860-93.441.11115661.996-1.048.738-5.901.676-20.482.880-57.438.772-58.960.777-143.170.84716-2.292-20.430.653-45.495.164-27.898.712-26.036.155-119.862.97517-805.732-9.865.232-31.967.868-37.051.035-37.238.361-116.928.22718106.680-8.003.122-9.374.864-44.344.419-109.777.413-61.302.433-44.562.083-954.0111.803.537-276.408.1281914.582.116-4.636.597-30.372.982-55.144.896-51.654.090-28.846.188-567.688-156.640.3252013.904.25318.093.5458.724.133-6.143.521-65.105.395-31.536.609-25.356.103-87.419.6952141.885213.766134.056-21.538.375-14.087.660-28.666.764-18.292.966-14.322.219-96.518.27822-21.048-703.696-36.788.788-60.297.860-24.976.533-25.836.536-13.307.666-161.932.12823-13.809.328-23.236.251-78.824.594-79.426.016-61.966.358-6.074.366-131.999-263.468.91224-1.337.421-16.231.749-14.436.832-8.303.879-43.915.175-76.747.383-723.000-32.894-161.728.33325-1.350.020532.685435.83811.032-41.543.650-37.678.743-28.561.232-30.487.525-1.275.633-139.917.24926-213.766-131.494-47.404.942-84.660.007-49.122.288-9.566.622-17.910.639-13.533.864-3.265.026-59.138-225.867.78627-1.195-33.756.287-34.043.995-7.057.151-3.153.443-3.775.871-81.787.94328586.211237.623-67.271-361.363-22.900.098-127.363.179-158.923.155-100.469.222-409.260.454291.865.093-20.701.517-124.200.751-147.169.617-47.592.801-31.437.849-411.435-369.648.87630-34.848.795-41.579.595-44.682.016-6.393.153-50.641-127.554.20031244.925-9.792.414-37.424.463-6.586.943-18.629.814-45.915.331-54.389.338-5.182.178-177.675.5543267.627228.769306.5603.135.8921.321.1153.352.214-822.409-15.111.029-15.322.780-71.524.565-148.330.635-36.303.355-14.520-279.017.11533-5.086.443-109.359.311-92.122.601-18.845.966-225.414.32134-1.263.139-1.351.454-1.355.809-14.257.072-15.644.126-40.527.669-58.068.686-91.234.974-236.041.395-57.719.963-13.068-517.477.35535-26.033-34.192.262-71.417.150-126.304.465-41.536.676-142.474.549-61.973.386-477.924.52136-1.337.350-30.895.888-67.721.240-63.945.759-36.731.270-2.111.369-757.044-203.499.9193716.220.42317.142.1731.057.694-8.697-10.712.595-15.006.673-18.043.319-23.002.405-10.505.501-18.621-42.877.52038-251.518.160-33.551-29.712.692-42.893.208-90.190.761-9.466.1501.715.093-422.099.4293947.311.46715.347.93147.950.315145.555-1.123.873-10.058.997-51.953.199-73.364.156-12.735.459-38.480.41640-8.707.231-11.974.997-12.726.944-20.429.464-13.403.917-33.295.326-62.175.761-54.430.834-61.965.462-1.973.993-281.083.92941820.822-5.058.073-10.026.975-28.192.003-818.576-84.948.995-1.001.379-56.764-317.664-129.599.60742-1.901.396-1.883.475-3.376.521-4.530.070-15.012.441-41.331.726-50.247.793-23.284.146-22.272-141.589.84043239.046-22.298.185-87.940.407-110.600.900-71.852.344-1.090.4390-293.543.229442.003.190-67.391.609-73.005.423-80.640.195-64.628.974-9.578.041-169-293.241.22145-185.469-253.547-117.709-1.505.988-1.711.325-11.645.249-11.933.134-13.996.217-41.348.6374621.336.120-61.254-88.154.310-1.411.686-342.047-68.633.177475.295.3275.424.7885.871.6865.973.169-64.979.156-58.149.338-272.280.997-222.264.849-243.876.465-247.040.418-157.081.644-1.243.107.89748-501.446-96.733-3.363.561-4.146.147-15.035.101-149.478.407-255.612.986-250.472.402-20.205.175-352.681-699.264.63949-1.411.061-195.289-995.150-11.510.061-81.290.738-56.095.846-37.333.976-32.289.148-10.527.852-4.986.573-1.785.340-238.421.034501.901.3961.883.4752.408.081-3.717.3244.984.762-37.069-6.346.634-11.516.245-45.361.768-47.882.617-246.984.158-117.144.761-38.524.608-506.337.47051-25.662.282-74.691.098-79.262.744-192.406.220-180.954.122-569.589-553.546.056524.739.1018.549.553-39.189.779-2.744.740-92.258.049-106.489.000-18.543.530-2.702.053-72.630-248.711.12753-406.258-699-9.595-6.521.237-17.319.721-44.734.107-10.381.201-7.616.383-4.975.238-3.321.017-95.285.45654-4.508.415-95.689.137-23.558.24430.668.154-18.748.590-142.489.166-49.551.588-10.359.574-5.998.376-1.993.590-322.228.52655171.877.299-2.912-178.150-46.713.447-135.277.610-98.783.057-3.567.742-282.645.60156-132.597-232.564-201.826-8.220.927-11.364.436-7.972.892-679-28.125.92057-1.111.266-548.641-1.504.582-5.377-121.125-2.296.052-11.667.584-26.137.304-29.014.297-17.295.679-89.701.907581.021.6591.034.844567.541-146.335-16.153.850-11.150.006-30.624.134-45.917.003-101.367.28359-31.246-23.108.367-18.031.9138.811.286-3.370.767-19.993.959-15.591.797-16.469-71.333.23160-224.18311.415.98910.896.815-1.590.862-6.576.661-34.548.426-12.811.307-3.742.144-37.180.78061-32.814.179-32.814.17962103.219.262103.219.26263161.192.778161.192.778Grand Total-747.405.522-337.234.849-235.331.035-280.528.243-476.096.923-653.880.199-503.123.897-569.061.551-630.854.155-610.492.921-835.085.195-854.638.886-862.273.249-930.071.159-760.928.715-765.723.457-904.620.441-829.322.864-501.416.025-210.283.214-127.787.669-91.616.464-3.758.613-32.814.179264.412.040-12.489.937.384ANNEX 16Financial corrections (net) in decisions 1-63 from financial years 1997-2020Financial yearTotalEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND