COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 15th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL ON THE EUROPEAN AGRICULTURAL GUARANTEE FUND 2021 FINANCIAL YEAR
Date: 2022-09-12
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, 12.9.2022  SWD(2022) 281 final  COMMISSION STAFF WORKING DOCUMENT          Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 15th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL ON THE EUROPEAN AGRICULTURAL GUARANTEE FUND               2021 FINANCIAL YEAR {COM(2022) 449 final}  
 
 
TABLE OF CONTENTS 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

2. 

2.1. 

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

Financial Framework 2021-2027 .................................................................................. 4 

Initial Draft Budget 2021 and Amending Letter 1/2021 .............................................. 4 

Adoption of the 2021 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 2021 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 2021 financial year ................... 8 

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

2.1.6.  Budget execution - Expenditure under shared management ........................................ 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 2020 ................................................................................ 10 

2.2. 

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

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

2.2.1.1.  Monthly payments - introduction ............................................................................... 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 ................................................. 11 

3. 

3.1. 

3.2. 

THE IMPLEMENTATION OF THE 2021 EAGF BUDGET ................................... 12 

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

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

3.2.1.  Article 08 02 03: Market-related expenditure outside the CAP Strategic Plans ........ 12 

3.2.1.1.  Introduction ................................................................................................................ 12 

3.2.1.2.  Item 08 02 03 01: POSEI and Smaller Aegan Islands (excluding direct payments) .. 13 

3.2.1.3  Items 08 02 03 02: Promotion of agricultural products – Simple programmes ......... 13 

3.2.1.4.  Item 08 02 03 04: School schemes ............................................................................. 13 

3.2.1.5.  Item 08 02 03 05: Olive Oil ........................................................................................ 13 

3.2.1.6.  Item 08 02 03 06: Fruit and vegetables ...................................................................... 13 

3.2.1.7.  Item 08 02 03 07: Wine .............................................................................................. 13 

3.2.1.8.  Item 08 02 03 08: Apiculture ...................................................................................... 14 

3.2.1.9.  Item 08 02 03 10: Public and private storage measures ............................................. 14 

1 

 
 
3.2.2.  Article 08 02 05: Direct payments outside the CAP Strategic Plans .......................... 14 

3.2.2.1.  Item 08 02 05 01: POSEI and Smaller Aegean Islands (direct payments) ................. 14 

3.2.2.2.  Item 08 02 05 02: Single area payment scheme (SAPS) ............................................ 14 

3.2.2.3.  Item 08 02 05 03: Redistributive payment ................................................................. 15 

3.2.2.4.  Item 08 02 05 04: Basic Payment Scheme (BPS) ...................................................... 15 

3.2.2.5.  Item 08 02 05 05: Payment for agricultural practices beneficial for the climate and the 
environment ................................................................................................................ 15 

3.2.2.6.  Item 08 02 05 07: Payment for young farmers ........................................................... 15 

3.2.2.7.  Item 08 02 05 08: Crop-specific payment for cotton .................................................. 15 

3.2.2.8.  Item 08 02 05 09: Voluntary coupled support scheme ............................................... 15 

3.2.2.9.  Item 08 02 05 10: Small farmers scheme ................................................................... 15 

3.2.2.10.  Item 08 02 05 11: Reserve for crises in the agricultural sector ................................. 15 

3.2.2.11.  Item 08 02 05 12: Reimbursement of direct payments in relation to financial 

discipline ..................................................................................................................... 16 

3.2.3.  Article 08 02 06: Policy strategy,coordination and audit ........................................... 16 

3.2.3.1  Item 08 02 06 01: Financial corrections in favour of Member States following 

clearance of accounts .................................................................................................. 16 

3.2.3.2  Item 08 02 06 02: Settlement of disputes ................................................................... 16 

3.2.3.3.  Item 08 02 06 03: EAGF – Operational technical assistance ..................................... 16 

3.2.4.1.  Item 08 02 99 01: Completion of previous measures under the "European Agricultural 
Guarantee Fund (EAGF)" - Shared management ....................................................... 17 

4. 

5. 

5.1. 

5.2. 

5.3. 

5.4. 

6. 

6.1. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF ................................ 17 

CONTROL MEASURES ........................................................................................... 18 

Introduction ................................................................................................................ 18 

Integrated Administration and Control System (IACS) ............................................. 18 

Market measures ......................................................................................................... 19 

Application of Chapter III of Title V Regulation (EU) No 1306/2013 (ex-post 
scrutiny) ...................................................................................................................... 19 

CLEARANCE OF ACCOUNTS................................................................................ 20 

Conformity clearance ................................................................................................. 20 

6.1.1. 

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

6.1.2.  Audits and decisions adopted in 2021 ........................................................................ 20 

6.1.2.1.  Audits.......................................................................................................................... 20 

6.1.2.2.  Conformity decisions .................................................................................................. 21 

6.2. 

Financial clearance ..................................................................................................... 23 

6.2.1. 

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

6.2.2.  Decisions .................................................................................................................... 23 

6.2.2.1.  Financial clearance decision for previous financial years .......................................... 23 

2 

 
 
6.2.2.2.  Financial clearance decision for the financial year 2020 ........................................... 23 

6.3. 

Appeals brought before the Court of Justice against clearance decisions .................. 23 

6.3.1. 

Judgments handed down ............................................................................................. 23 

6.3.2.  New appeals ................................................................................................................ 24 

6.3.3.  Appeals pending ......................................................................................................... 24 

7. 

7.1. 

7.2. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................ 24 

Relations with Parliament ........................................................................................... 24 

Relations with the European Court of Auditors ......................................................... 25 

7.2.1.  Mission of the European Court of Auditors ............................................................... 25 

7.2.2.  Annual Reports for financial year 2020 ..................................................................... 25 

7.2.3.  Special Reports by the ECA ....................................................................................... 27 

8. 

ANNEXES.................................................................................................................. 29 

3 

 
 
1. 

BUDGET PROCEDURE1 

1.1. 

Financial Framework 2021-2027  

Expenditure  of  the  Common  Agricultural  Policy  (CAP)  is  funded  within  the 
multiannual  financial  framework  for  2021-2027  as  provided  for  in  Council 
Regulation  (EU)  No  2020/20932.  Specifically,  CAP  expenditure  is  part  of  the 
ceiling  fixed  for  Heading  3  -  Natural  Resources  and  Environment.  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  2021-2023  (flexibility  between  CAP  pillars  and  reduction  of  direct 
payments), as  well as the transfer from  rural  development  (EAFRD) for the  years 
2021-2023 to direct payments (flexibility). Therefore, on the basis of Commission 
Implementing Regulation (EU) No 2021/1283 setting the net balance available for 
expenditure  of  the  EAGF,  the  CAP  amounts  included  in  Heading  3  of  the 
multiannual financial framework (2021-2027) are:  

(in EUR million; current prices) 

Heading 3*  

2021 

2022 

2023 

2024 

2025 

2026 

2027 

Total  

of which: 

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

- Rural 
development a), 
b), c) 

55 713.0 

53 365.9 

53 626.9 

53 757.9 

53 890.9 

54 021.9 

54 155.9 

40 368.0 

40 638.2 

40 692.2 

41 649.0 

41 782.0 

41 913.0 

42 047.0 

15 345.0 

12 727.7 

12 934.7 

12 108.9 

12 108.9 

12 108.9 

12 108.9 

*) Natural Resources and Environment related to the CAP 
a) After annual transfers from EAGF to EAFRD for the financial years 2021-2023 totalling EUR 3 463.1 million on 
the basis of article 14(1) of Regulation (EU) No 1307/2013; 
b) After annual transfers from EAFRD to EAGF for the financial years 2021-2023 totalling EUR 1 633.4 million on 
the basis of article 14(2) of Regulation (EU) No 1307/2013; 
c) After annual transfers from EAGF to EAFRD for the financial years 2021-2023 totalling EUR 171.9 million on 
the basis of Article 7(2) of Regulation (EU) No 1307/2013. 

1.2. 

Initial Draft Budget 2021 and Amending Letter 1/2021  

The initial Draft Budget 2021 was adopted by the Commission and proposed to the 
Budgetary  Authority  on  27  July  2020.  The  commitment  appropriations  proposed 
for the EAGF totalled EUR 40 179.1 million. The Council adopted its position on 
the  Draft  Budget  2021  on  28  September  2020,  increasing  the  commitment 

1  
2 

3 

This procedure is presented in annex 1. 
OJ L 433I , 22.12.2020, p. 11; 
OJ L 40, 4.2.2021, p. 8. 

4 

 
 
 
 
 
 
 
 
 
                                                           
appropriations  for  the  EAGF  by  EUR  164.3  million.  The  European  Parliament 
the  commitment 
adopted 
appropriations for the EAGF by EUR 262.9 million compared to the Draft Budget.  

its  position  on  12  November  2020, 

increasing 

On 13 November 2020 the Commission published Amending Letter (AL) No 1 to 
the Draft Budget 2021 increasing the needs in commitments by EUR 222.2 million 
compared  to  the  Draft  Budget.  However,  these  additional  needs  were  partially 
compensated by the EUR 33.3 million increase in the assigned revenue expected to 
be available in 2021. As a result, the requested commitment appropriations for the 
EAGF in the AL increased by EUR 188.9 million compared to the Draft Budget. 

The  Conciliation  Committee,  composed  of  members  of  the  European  Parliament 
and of the Council, did not  agree on a joint  text text within the  21-day time-limit 
referred  to  in  Article  314(6)  of  the  Treaty  on  the  Functioning  of  the  European 
Union.  

1.3. 

Adoption of the 2021 budget  

The Commission adopted a second Draft Budget 2021 on 10 December 2020. The 
2021  budget  was  declared  as  adopted  by  the  Council  and  by  the  European 
Parliament  on  14  December  and  18  December  2020,  respectively.  The  budget's 
total commitment appropriations for the EAGF amounted to EUR 40 368.0 million 
and its payment appropriations amounted to EUR 40 353.7 million. 

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

Specifically,  of  the  voted  EAGF  commitment  appropriations  for  policy  area  08 
(Agriculture  and  Maritime  Policy)  amounting  to  EUR  40 368.0  million:  EUR 
2 618.1  million  were  foreseen  for  market-related  expenditure  outside  the  CAP 
Strategic  Plans  under  article  08  02  03;  EUR  37 431.7  million  were  foreseen  for 
direct payments outside the CAP Strategic Plans under article 08 02 05; and EUR 
307.3 million were foreseen for Policy strategy, coordination and audit under article 
08 02 06. 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 
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  2021  budget,  the  amount  of  assigned  revenue 
expected  to  be  collected  in  the  course  of  the  2021  budget  year  was  estimated  at 
EUR  619  million.  It  was  estimated  that  no  assigned  revenue  will  be  carried  over 
from the budget year 2020 into 2021.  

4 

5 

These amounts are not entered in the revenue lines of the budget ( 670 item 6 2 0 0 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 

 
 
                                                           
The estimated assigned revenue was taken into account for the financing needs of 
the basic payment scheme when the Budgetary Authority adopted the 2021 budget.  

For  the  basic  payment  scheme  (direct  payments),  the  sum  of  the  voted 
appropriations  by  the  Budgetary  Authority  and  the  estimated  assigned  revenue 
correspond to the total estimated need of EUR 14 791 million.  

   

6 

 
 
2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2021 financial year  

Expenditure section of 
budget (1) 

Commitment 
appropriations 

Payment 
appropriations 

Revenue section of 
budget (AR) (2) 

1. Initial appropriations for 
EAGF of which 

40 367 954 000.00 

40 353 742 883.00  

1. European 
Agricultural 
Guarantee Fund – 
Assigned revenue 

In EUR 

Forecasts 

619 000 000.00  

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 

40 192 561 720.00 

40 192 561 720.00   Total forecast of 

AR 

619 000 000.00 

175 392 280.00 

161 181 163.00  

3 500 000.00 

50 974 605.50  

40 371 454 000.00 

40 302 768 277.50  

40 201 408 720.00 

40 201 408 720.00  

170 045 280.00 

101 359 557.50  

(1)  Appropriations entered in the 2021 budget after deducting the expected assigned revenue to be collected in 2021 
and the one carried over from 2020 to 2021 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 2021 totalled EUR 40 367 954 000. This 
was a net amount after deducting the expected assigned revenue to be collected in 
2021  and  the  one  carried  over  from  2020  to  2021.  The  initial  payment 
appropriations amounted to EUR 40 353 742 883.  

In financial year 2021, there was a transfer of commitment appropriations to EAGF 
and  transfers  of  payment  appropriations  out  of  EAGF.  The  commitment  and 
payment appropriations finally available to the EAGF, after the transfers, amounted 
to EUR 40 371 454 000 and EUR 40 302 768 277 respectively.  

Part of the appropriations coming from assigned revenue received in 2020 was not 
used in that financial year and was automatically carried over to 2021. The amount 
of  these  appropriations  totalled  EUR  55  455  215.16  Also  appropriations  for  an 
amount of EUR 475 004 165 were made available for the reimbursement of direct 
payments  in  relation  to  financial  discipline  following  Commission  Decision 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C(2021)320  relating  to  the  non-automatic  carry-over  of  appropriations  from  the 
2020 budget to the 2021 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 2021 financial year 

Execution of commitment 
appropriations 

Execution of payment 
appropriations 

In EUR 

Shared management (1) 

Expenditure under direct 
management 

40 612 300 603.41 

40 612 300 603.41 

164 242 458.62 

90 289 047.09  

Total 

40 776 543 062.03 

40 702 589 650.50  

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 615 736 140.23 (see point 
4 and annex 6) received for shared management: EUR 39 996 564 463.18. 

For the financial year 2021, the actual amount of commitment appropriations used 
amounted  to  EUR  40  776  543  062.0  while  for  payment  appropriations  this 
amounted  to  EUR  40  702  689  650.5.  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 

619 000 000.00  

615 736 140.23  

3 263 859.77  

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.1.6.  Budget execution - Expenditure under shared management 

Expenditure under shared management  

In EUR 

Final 
appropriations 
(C1) 

Non automatic 
carry-over of 
2020 C1 
appropriations 
(C2) (2)  

Assigned 
revenue 
appropriations 
(C4)  

Carryover of 
assigned revenue 
appropriations 
(C5) from 2020  

Appropriations 

40 201 408 720.00  

475 004 165.00  

615 736 140.23  

55 455 215.16  

Execution  

39 514 971 240.75  

469 647 285.25  

613 610 140.23  

55 455 215.16  

Appropriations 
cancelled 

Carry-over to 
2022 

5.25  

5 356 879.75  

 -  

0.00 

686 437 474.00  

0.00 

2 126 000.00  

 -  

(1)  Commitment appropriations = Payment appropriations 
(2)  The amount of EUR 41 383 278.00 for the UK relating to decision C(2021)3685 is included in the amounts 

shown under ‘Execution’ and under ‘Appropriations cancelled’. 

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  40 201  million  compared  to  actual 
expenditure  of  EUR  39 515  million.  In  order  to  make  it  available  for  the 
reimbursement of direct  payments  in  relation with  financial discipline, an amount 
of  EUR  686  million  was  carried  over  to  budget  year  2022  with  Commission 
Decision  C(2022)700  of  4 February  2022  on  non-automatic  carry-over  of 
appropriations from the 2021 budget to the 2022 budget. 

The  2021  appropriations  coming  from  assigned  revenue  amounted  to  EUR  615.7 
million of which an amount of EUR 613.6 million was used in article 08 02 05. The 
remaining  amount  of  EUR  2.1  million  was  automatically  carried  over  to  budget 
year 2022. 

Part of the appropriations coming from assigned revenue received in 2020 was not 
used in financial year 2020 and was automatically carried forward to 2021. These 
appropriations  amounted  to  EUR  55.5  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 2021 
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) 

 170 045 280.00  

101 359 557.50  

 164 242 458.62  

 90 289 047.09  

Appropriations cancelled  

 5 802 821.38  

 10 707 127.17  

In EUR 

Carry-over to 2022 
(2) 

- 

- 

363 383.24 

(1) C1 denotes the budget's voted appropriations. This amount includes transfers “in” EAGF from “Rural 
development'' for an amount of EUR 3 500 000.00 for commitment appropriations, to “shared management” 
for an amount of EUR -8 847 000 for commitment and payment appropriations and transfers ''out'' of EAGF 
for a total amount of EUR -50 974 605.50 for payment appropriations. 

(2) Carry-over to 2022 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in the 2021 budget were EUR 170.0 million. An amount of EUR 164.2 million was 
committed  in  2021.  The  balance  of  these  appropriations,  EUR  5.8  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  2022,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 0.4 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 2020 

Carry-over from 2020 to 
2021 

Commitments 

De-commitments 

Payments 

In EUR 

Cancelled 
appropriations  

Carried over appropriations 

 17 490 660.00  

906 512.23  

 16 311 207.94  

272 939.83  

The  automatic  carry-over  from  2020  to  2021  only  concerned  expenditure  under 
direct  management for non-differentiated appropriations. As indicated in  the table 
above,  an  amount  of  EUR  17.5  million  was  carried  over  from  2020  to  2021.  In 
20201, an amount of EUR 0.9 million from this carry-over was de-committed. The 
payments made amounted to EUR 16.3 million. 

For details, please see annex 4. 

10 

 
 
2.2.  Monthly payments  

2.2.1.  Monthly payments to Member States under shared management 

2.2.1.1.  Monthly payments - introduction 

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 2020 to 15 October 2021 
are covered by the system for monthly payments.  

For the whole financial year, the total of the decided amounts of monthly payments 
was EUR 40 499.6 million. Taking into account recovered amounts from clearance 
decisions, EUR 39 998.8 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 2021, reductions for a net amount of EUR 6.1 million were made to the monthly   
payments  effected  to  the  Member  States.  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 6.1 million.  

2.2.2.  Direct management expenditure by the Commission 

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

For details, please see annexes 3 and 4. 

6 

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

11 

 
 
 
 
                                                           
3. 

THE IMPLEMENTATION OF THE 2021 EAGF BUDGET  

3.1. 

The uptake of the EAGF appropriations  

The  implementation  of  the  EAGF  appropriations  amounted  to  EUR 40 776.5 
million7.  This  expenditure  was  funded  by  the  budget's  initial  appropriations,  by 
using the revenue assigned to the EAGF, and by a transfer from the EAFRD to the 
EAGF.  From the  revenue assigned to  the EAGF, an amount of EUR 55.5  million 
carried over from 2020 was fully used while from the EUR 615.7 million assigned 
revenue collected in 2021 EUR 613.6 million was implemented.  

Within chapter 08 02, the EAGF expenditure amounted to EUR 2 599.6 million for 
market measures, and EUR 37 878.8 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 by item, by fund source and by 
Member State. 

The  evolution  of  the  overall  EAGF  expenditure  by  article  and  the  evolution  of 
direct payments expenditure by item for financial years 2015 - 2021 can be found in 
Annexes 10 and 12 of the Commission Staff Working document accompanying the 
15th Financial report on the EAGF. 

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: 

–  Annex 5: Analysis of the execution of the 2021 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, assigned revenue, amounts carried over, or from transfers 
of voted appropriations from other items of the budget; 

–  Annex 6: Assigned revenue (C4) collected and used in 2021; 

–  Annex 7: Assigned revenue (C5) carried over from 2020 and used in 2021; 

–  Annex 9: Expenditure by Member State, by fund source and by item.  

This presentation is made at the level of 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.  Article 08 02 03: Market-related expenditure outside the CAP Strategic Plans 

3.2.1.1.  Introduction 

Total  execution  (in  commitment  appropriations)  for  this  article  amounted  to 
EUR 2 599.6 million and it was almost exclusively funded by voted appropriations. 
In  items  where  the  needs  exceeded  the  budgetary  appropriations,  the  additional 
expenditure was covered through transfers from other items of the budget. For the 
market  measures where the budget's appropriations were underspent,  the resulting 
available appropriations were transferred to other budget lines within the EAGF to 
cover additional expenditure as needed.  

7  

This  figure  includes  the  reimbursement  of  the  financial  discipline  related  to  the  agricultural  crisis 
reserve  carried  over  from  financial  year  2020.  However,  it  does  not  include  EUR  41  383  278.00 
reimbursed to the UK following decision C(2021)3685. 

12 

 
 
 
                                                           
The measures related to market support measures covered in particular the fruit and 
vegetables and wine sectors, but also POSEI and Smaller Aegan Islands (excluding 
direct payments), promotion, apiculture and school schemes. 

In the context  of exceptional  measures  taken under this chapter to  help  producers 
cope with the COVID-19 crisis, the Commission adopted measures focused on the 
wine8 and fruit and vegetables sectors9. 

3.2.1.2.  Item 08 02 03 01: POSEI and Smaller Aegean Islands (excluding direct payments) 

Appropriations  of  EUR 224.0  million  were  budgeted  under  budget 
08 02 03 01. EUR 3.0 million were transferred out from this budget item. 

item 

3.2.1.3  Items 08 02 03 02: Promotion of agricultural products – Simple programmes 

The  under-execution  of  EUR  22.5  million  compared  to  the  budgeted  needs  was 
mainly due to  the COVID-19 pandemic. The amount  was transferred to cover the 
needs of other EAGF budget items.  

3.2.1.4.  Item 08 02 03 04: School schemes 

The  expenditure  incurred  for  school  schemes  amounted  to  EUR  156.2  million 
compared  to  budgeted  needs  of  EUR  205  million.  The  difference  (EUR  48.8 
million)  was  transferred  to  cover  other  EAGF  expenditure.  The  lower  uptake 
reflects  the  repercussions  encountered  due  to  the  COVID-19  pandemic  for  the 
implementation of these schemes. 

3.2.1.5.  Item 08 02 03 05: Olive Oil 

Appropriations  of  EUR 43.0  million  were  budgeted  for  the  olive  oil  programmes. 
The expenditure incurred for this budget item amounted to EUR 57.6 million. The 
difference (EUR 14.6 million) has been transferred from other budget items within 
the  same  article.  The  overconsumption  is  mainly  due  to  the  higher  request  for 
advances as well as outstanding payments declared by one Member State following 
a ruling of a national court relating to the implementation of a previous annual work 
programme. 

3.2.1.6.  Item 08 02 03 06: Fruit and vegetables  

The  expenditure  incurred  by  Member  States  for  this  budget  item  amounted  to 
EUR 891.4 million. In addition to the voted appropriations of EUR 867.0 million, 
EUR  24.4  million  were  transferred  from  other  EAGF  budget  lines  to  cover  the 
needs.  

3.2.1.7.  Item 08 02 03 07: Wine 

The  budget  foresaw  EUR 1  026.0  million  appropriations  to  cover  the  estimated 
needs of all the measures for this sector. A transfer of EUR 3.8 million was made to 
cover  the  total  execution  which  amounted  to  EUR  1  029.8  million.  For  Covid-19 
measures a total amount of EUR 72.6 million was spent in the Wine sector (Crisis 
distillation:  EUR  42.81  million,  Crisis  storage:  EUR  20.99  million,  Harvest 
insurance: EUR 8.79 million). 

8  

9  

Commission  Implementing  Regulation  (EU)  2021/1763  of  6 October  2021  amending  Implementing 
Regulation (EU) 2020/600 as regards the derogations from Implementing Regulation (EU) 2016/1150 
to address the crisis caused by the COVID-19 pandemic in the wine sector; OJ L 355 of 7.10.2021, p. 
3-5. 
Commission  Delegated  Regulation  (EU)  2021/2245  of  12 October  2021  amending  Delegated 
Regulation (EU) 2017/891 as regards the calculation of the value of marketed production of producer 
organisations in the fruit and vegetable sector; OJ L 453 of 17.12.2021, p. 3-4.  

13 

 
 
                                                           
3.2.1.8.  Item 08 02 03 08: Apiculture 

Appropriations  of  EUR 59.0  million  were  budgeted  for  apiculture  out  of  which 
EUR 46.6  million  were  spent.  The  difference  (EUR  -12.4  million)  has  been 
transferred within the same article.  

3.2.1.9.  Item 08 02 03 10: Public and private storage measures 

The budgeted amount of EUR 9 million has been exceeded with EUR 25.3 million. 
The difference has been transferred from within the same article. It concerns mainly 
the private storage aid for olive oil adopted in 2019, for which in budget year 2021 
Member States declared outstanding payments for a total of EUR 28.1 million. 

3.2.2.  Article 08 02 05: Direct payments outside the CAP Strategic Plans  

includes  EUR  428.310  million  paid  for 

Financial year 2021 was the sixth year of implementation of the 2013 reform of the 
Common  Agricultural  Policy.  Total  spending  for  this  budget  article  amounted  to 
EUR 37 878.8  million.  This 
the 
reimbursement  of  direct  payments  to  farmers  in  relation  to  financial  discipline, 
financed  from  EUR  475.0  million  carried  over  from  2020  (for  details,  see  point 
3.2.2.11).  The  rest  of  the  payments  made  (EUR  37  450.5  million)  was  funded  by 
voted appropriations (EUR 36 781.4 million) and by assigned revenue (EUR 669.1 
million). The latter was  mainly used to  cover part of the  expenditure incurred  for 
the basic payment scheme (for details, see point 3.2.2.4 ).  

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.  

The  total  unused  appropriations  amounted  to  EUR  693.9  million,  of  which 
EUR 686.4 million have been carried over to financial year 2022 to be reimbursed 
by the Member States to the beneficiaries. This included EUR 487.6 million of the 
unused crisis reserve.  

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

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  and  the  voluntary  coupled  support 
scheme.  Most  aid  schemes  in  this  budget  article  are  paid  independently  of 
production (decoupled direct payments). They are all subject to the respect of cross-
compliance. 

3.2.2.1.  Item 08 02 05 01: POSEI and Smaller Aegean Islands (direct payments) 

The execution for the POSEI and Smaller Aegean Islands (direct payments) ran up 
to 100.1 % of the budgeted needs (EUR 431.0 million). The unforeseen needs were 
covered by transfers from other items within the same article. 

3.2.2.2.  Item 08 02 05 02: Single area payment scheme (SAPS) 

As  regards  SAPS,  the  appropriations  in  the  budget  amounted  to  EUR 4  406.0 
million and Member States incurred payments amounting to EUR 4 362.5 million. 
This  leads  to  a  budget  execution  of  99.0  %.  The  remaining  amount  of  EUR  43.5 
million was transferred to other budget items within the same article.  

10 Without taking into account EUR 41 383 278.00 reimbursed to the UK following decision C(2021)3685 

14 

 
 
                                                           
3.2.2.3.  Item 08 02 05 03: Redistributive payment  

The  budgeted  needs  for  the  redistributive  payment  amounted  to  EUR  1 610.0 
million and the expenditure declared by Member States was EUR 1 597.7 million 
or 99.2 % of the budgeted needs. EUR 12.3 million have been transferred to budget 
items within the same article.  

3.2.2.4.  Item 08 02 05 04: Basic Payment Scheme (BPS) 

As regards the BPS, the budgetary needs were estimated at EUR 14 791.0 million. 
To cover these needs, the Budgetary Authority voted appropriations amounting to 
EUR 14  172.0  million  after  taking  into  account  EUR 619.0  million  of  revenue 
assigned  to  this  scheme.  The  expenditure  declared  by  Member  States  for  this 
scheme  amounted  to  EUR  14  812.4  million,  corresponding  to  100.1  %  of  the 
estimated  needs.  The  additional  needs  of  EUR 21.4  million  were  covered  by 
transfers from other budget items and articles. 

3.2.2.5.  Item 08 02 05 05: Payment for agricultural practices beneficial for the climate and 

the environment 

The  voted  appropriations  in  the  budget  for  the  payment  for  agricultural  practices 
beneficial for the climate and the environment, the so-called greening, amounted to 
EUR 10 778.0 million whereas expenditure incurred by Member States was at EUR 
10 775.7 million, giving an execution rate of 99.8 %.  

3.2.2.6.  Item 08 02 05 07: Payment for young farmers 

For the payment for young farmers, needs were estimated at EUR 574.0 million in 
the budget. Expenditure amounted to EUR 484.0 million or 84.3 % of the budgeted 
needs. The surplus was transferred to other budget items within the same article. 

3.2.2.7.  Item 08 02 05 08: Crop-specific payment for cotton 

For  the  crop-specific  payment  for  cotton,  needs  were  estimated  at  EUR  242.0 
million  in  the  budget.  Expenditure  was  EUR  240.8  million,  i.e.  99.5  %  of  the 
budgeted amount.  

3.2.2.8.  Item 08 02 05 09: Voluntary coupled support scheme 

For this  budget item  needs were estimated  at  EUR 4 019.0 million  in  the budget. 
Expenditure was EUR 4 015.0 million, i.e. 99.9 % of the needs.  

3.2.2.9.  Item 08 02 05 10: Small farmers scheme 

For  the  small  farmers  scheme,  needs  were  estimated  at  EUR  707.1  million  in  the 
budget.  Expenditure  was  EUR  726.3  million,  i.e.  102.7  %  of  the  needs.  The 
additional needs of EUR 19.2 million were mainly covered by assigned revenue. 

3.2.2.10.  Item 08 02 05 11: 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  1307/201311.  In  2021  the 
crisis  reserve  of  EUR  487.6  million  was  not  used  and  the  corresponding  amount 
was carried-over to 2022 to be reimbursed to the beneficeries.  

11 

OJ L 347, 20.12.2013, p. 608 

15 

 
 
                                                           
3.2.2.11.  Item  08  02  05  12:  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 payments12. 

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  475.0  million,  corresponding  to  the  financial  discipline 
applied  during  financial  year  2020  that  was  carried  over  to  budget  2021  for 
reimbursement, Member States reimbursed EUR 428.3 million. An amount of EUR 
41.4 million was separately reimbursed to the United Kingdom. For financial year 
2021, Commission Implementing Regulation (EU) 2021/209113 sets the amount of 
reimbursement at EUR 686.4 million (for EU 27).  

In  financial  year  2021,  financial  discipline  was  applied  both  to  constitute  a  crises 
reserve  of  487.6  million  and  in  order  to  ensure  that  the  EAGF  net  balance  is  not 
overspent.  Therefore,  it  was  set  at  a  significantly  higher  amount  than  the  crises 
reserve.  

3.2.3.  Article 08 02 06: Policy strategy,coordination and audit  

3.2.3.1  Item  08  02  06  01:  Financial  corrections  in  favour  of  Member  States  following 

clearance of accounts  

This  item  includes the  expenditure  to  finance  possible  accounting  and  conformity 
corrections in favour of Member States. 

The  corrections  in  favour  of  Member  States  following  accounting  clearance  of 
accounts  and  conformity  clearance  of  accounts  were  EUR  228.3  million,  i.e. 
EUR 4.8 million lower than the budgeted amount of EUR 233.1 million.  

3.2.3.2  Item 08 02 06 02: Settlement of disputes 

The  appropriations  in  this  item  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.  An  amount  of  EUR  0.3  million  was 
executed while the 2021 budget foresaw no appropriations. The need was covered 
by transfer. 

3.2.3.3.  Item 08 02 06 03: EAGF – Operational technical assistance 

This  item  finances  amongst  others  actions  in  the  framework  of  the  Farm 
accountancy data network (FADN), IT-Systems, Restructuring agricultural surveys, 
fairs and publications aimed at enhancing public awareness of the CAP, including 

12  

13 

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. They 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 427, 30.11.2021, p. 162–165  

16 

 
 
                                                           
actions under corporate communication, and costs for satellite imagery purchases to 
assist  Member  States  in  carrying  out  control  and  monitoring  on  aid  applications. 
Appropriations  committed  amounted  to  EUR 63.3  million,  while  the  budget 
foresaw  appropriations  amounting  to  EUR  74.2  million.  The  difference  to  the 
budgeted  amount  (EUR  10.9  million)  was  partly  transferred  outside  the  article  
partly remained unconsumed on this budget line.  

3.2.4.  Article 08 02 99: Completion of previous programmes and activities 

3.2.4.1.  Item  08  02  99  01:  Completion  of  previous  measures  under  the  "European 

Agricultural Guarantee Fund (EAGF)" - Shared management 

This  item  foresees  budget  for former measures from the markets,  direct  payments 
and  rural  development  which  still  need  to  be  completed.  The  budget  foresaw 
EUR 6.6 million appropriations to cover the estimated needs of all the measures for 
this item. Expenditure was EUR 2.9 million. The difference to the budgeted amount 
(EUR 3.7 million) was transferred outside the article. 

4. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF  

The  assigned  revenue  actually  carried  over  from  2020  into  2021,  amounted  to 
EUR 55.5 million  and  was  entirely  used  in  financing  EAGF  expenditure  of  the 
2021  budget  year  in  accordance  with  article  12  of  the  Financial  Regulation.  As 
presented  in  annex  7,  this  amount  covered  expenditure  for  the  basic  payment 
scheme.  

As regards the assigned revenue collected in 2021, annex 6 shows that this revenue 
amounted to EUR 615.7 million and it originated from:  

  the clearance corrections procedure, EUR 503 million, 

  the receipts from irregularities, EUR 112.7 million  

From the assigned revenue collected in 2021, the following amounts were used: 

  EUR 582.9 million under the basic payment scheme,  

  EUR 17.9 million for the payments for agricultural practices beneficial for 

the climate and the environment and  

  EUR 12.9 million for the small farmers scheme. 

The  balance  of  assigned  revenue  collected  in  2021  (EUR 2.1 million)  was 
automatically carried over to the 2022 budget.  

17 

 
 
  
  
 
 
5. 

CONTROL MEASURES  

5.1. 

Introduction 

In  accordance  with  the  EU  legislation  and  as  in  previous  years,  the  2021 
agricultural  expenditure  was  submitted  to  a  comprehensive  system  of  control 
measures. 

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

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

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

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

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

5.2. 

Integrated Administration and Control System (IACS) 

Regulation  (EU)  No  1306/2013,  Regulation  (EU)  No  1307/2013,  Commission 
Delegated Regulation (EU) No 639/201414 and Commission Delegated Regulation 
(EU) No 640/201415 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 

14 
15 

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

18 

 
 
                                                           
premium  and,  a  minimum  5%16  of  on-the-spot  checks  to  check  the  existence  and 
eligibility of the area or the animals claimed. 

For  the  financial  year  2021,  the  IACS  covered  93.8%  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  2021,  46.2%  of  payments  made  under  the 
EAFRD were also covered. 

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

5.3.  Market measures 

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

end-use 

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

securities,  which 

systematically 

(100%) 

are 

5.4. 

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

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

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

In 2021, Member States’ scrutiny services completed ex-post controls in respect of 
undertakings  to  which  payments  were  made  in  financial  year  2019.  The  annual 
reports in respect of the respective scrutiny period (July 2020  - June 2021) shows 
that  Member  States  completed  82%  of  the  planned  scrutinies  at  the  end  of  the 
scrutiny  reporting  period.  Several  Member  States  reported  that  their  control 
approach has been adapted due to the COVID-19 pandemic. 

16 

Due to the COVID-19 pandemic and the movement restrictions in place, Regulation (EU) 2020/532 
offered flexibilities to Member States regarding control requirements, including the minimum control 
rate for on-the-spot checks. 

19 

 
 
                                                           
The  regulation  also  foresees  Member  States  providing  mutual  assistance  in  the 
performance  of  scrutinies.  In  the  2020/2021  scrutiny  period,  according  to  the 
reporting, 11 such requests were fulfilled. 

At the end of 2021, Regulation (EU) 2021/2118 has been adopted. It provides the 
new  rules  for  simplified  system  of  the  scrutiny  of  transaction  that  will  enter  into 
force as of 1 January 2023.  

6. 

CLEARANCE OF ACCOUNTS  

6.1. 

Conformity clearance 

6.1.1. 

Introduction 

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

The conformity clearance relates to the legality and regularity of transactions. It is 
designed to exclude expenditure from EU financing which has not been effected in 
compliance  with  EU  rules,  thus  shielding  the  EU  budget  from  expenditure  that 
should  not  have  been  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 the 
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  applied  to  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 2021 

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 2021, broken down per policy area: 

20 

 
 
Financial Year 2021 

Market 
Measures 

Direct 
Payments 

Rural 
Development (1) 

Total(2) 

22 

18 

25 

97 

Number of conformity 
audits with missions 
carried out 

(1) concerns only EAFRD. 

(2) The total figure includes 97 conformity audits, of which 65 audits targeted the 3 main 
policy areas (audits targeting more than one policy area are counted only once) and 32 
other conformity audits (10 audits on cross compliance and 6 IT audits). In addition, 16 
other audit missions not subject to conformity clearance procedure have been carried out ( 
11 audits on the Certification Bodies as regards legality and regularity and 5 irregularities 
and accreditation audits). 

6.1.2.2.  Conformity decisions 

Three conformity clearance decisions having an impact on the financial year 2021 
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  295.8  million  in 
favour of the EAGF. 

Adopted decisions: 

  Decision  (EU)  2020/1734  of  20  November  2020  –  ad-hoc  decision  64,  with 

financial impact of EUR 23.8 million in favour of the EAGF 

  Decision  (EU)  EU  2021/261  of  17  February  2021  –  ad-hoc  decision  65,  with 

financial impact of EUR 66.8 million in favour of the EAGF  

  Decision (EU) EU 2021/262 of 17 February 2021 – ad-hoc decision 65 UK, with 

financial impact of EUR 5.8 million in favour of the EAGF 

  Decision  EU  2021/988  of  16  June  2021  –  ad-hoc  decision  66,  with  financial 

impact of EUR 199.3 million in favour of the EAGF 

  Decision EU 2021/987 of 16 June 2021 – ad-hoc decision 66 UK, with financial 

impact of EUR 0.10 million in favour of the EAGF 

For the decisions 64 and 65, 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  the  following  corrections  could  be 
paid in 3 equal annual instalments. 

Decision number 

Member State 

Amount to be paid in instalments (EUR 
million ) 

64 

64 

65 

Romania 

Slovakia 

Bulgaria 

7.3 

51.6 

7.7 

21 

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

Sector / Measure 

Decision 

64 

65 

65 UK 

66 

66 UK 

Fruit and vegetables 

-8 237 125.17 

-5 832 879.23 

-7 338 811.34 

Intervention storage 
and other market 
measures 

-7 473 449.14 

-9 359 299.95 

-2 587 156.79 

Wine 

POSEI 

-1 055 641.65 

-2 444 794.20 

-203 202.78 

Livestock premiums 

-6 002 640.87 

-34 065 970.64 

Area aids/ Arable 
land/ Entitlements 

17 250 552.33 

-43 373 991.64 

-152 695 239.49 

Cross-compliance 

-20 801 928.39 

-5 696 018.45 

Other corrections 

-1 024 902.30 

-2 334 536.53 

-2 380 368.02 

-108 759.90 

Total 

-23 787 288.52 

-66 766 422.44 

-5 832 879.23 

-199 270 683.06 

-108 759.90 

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  2021,  Member  States  reported  the  information  about 
recovery cases on 15 February 2022. The Member States recovered during financial 
year 2021 around EUR 65.6 million for the EAGF. The outstanding amount still to 
be  recovered  from  beneficiaries  at  the  end  of  the  financial  year  2021  was  EUR 
839.6 million for the EAGF. 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 (for new cases) or Primary administrative or judicial finding – 
PACA  -  (for old  cases), or within 8  years where  recovery is taken to  the national 
courts,  amounted  to  EUR 40.7  million.  During  financial  year  2021,  around  EUR 
60.3 million was borne at 100% by the EU budget for EAGF, EAFRD and TRDI.  

22 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. 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 previous financial years 

All EAGF accounts of the Member States for previous financial years were cleared 
in Commission Implementing Decisions adopted prior to 1.1.2021.  

6.2.2.2.  Financial clearance decision for the financial year 2020 

On  28  May  2021,  the  Commission  adopted  a  Decision  (2021/870)  clearing  the 
annual  accounts  of  all  paying  agencies  of  the  Member  States  for  financial  year 
2020, except for the paying agencies IT26 - Agenzia della regione Calabria per le 
Erogazioni in Agricoltura (ARCEA - Italy) and SK01 - Pôdohospodárska platobná 
agentúra  (APA  -  Slovakia).  This  decision  cleared  EUR 40 021 million.  The 
disjoined accounts of the two paying agencies will be cleared in a future decision, 
once  assurance  on  the  completeness,  accuracy  and  veracity  of  the  accounts  is 
ensured.  

On  28  May  2021,  the  Commission  adopted  a  Decision  (2021/871)  clearing  the 
annual  accounts  of  the  paying  agencies  in  the  United  Kingdom  for  financial  year 
2020. This decision cleared EUR 3 197 million. 

6.3. 

Appeals brought before the Court of Justice against clearance decisions 

6.3.1. 

Judgments handed down 

In the financial year 2021, the Court handed down 3 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2021, the Court annulled: 

23 

 
 
 
 
Case Number  MS 

Date of 
Judgment 

Challenged 
Decision 

Lodging Date 

C-404/19P 

FR 

17/12/2020 

55 

27/05/2019 

In financial year 2021, the Court partially annulled: 

Case 
Number 

MS 

Date of Judgment 

Challenged 
Decision 

Lodging Date 

T-265/19 

IT 

30/06/2021 

59 

13/05/2019 

In financial year 2021, the Court rejected appeals brought in the following cases: 

Case 
Number 

MS 

Date of Judgment 

Challenged 
Decision 

Lodging Date 

T-37/20  GB 

17/12/2020 

61 

22/01/2020 

6.3.2.  New appeals 

In  the  financial  year  2021,  8  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number 

T-57/21 

T-40/21 

T-221/21 

T-235/21 

T-450/21 

T-475/21 

T-495/21 

T-516/21 

MS 

HU 

SK 

IT 

BG 

ES 

FR 

ES 

IT 

Lodging Date 

Challenged Decision 

26/02/2021 

05/03/2021 

28/05/2021 

18/06/2021 

17/09/2021 

10/09/2021 

17/09/2021 

24/09/2021 

64 

64 

65 

65 

66 

66 

66 

66 

6.3.3.  Appeals pending 

The situation as at  15 October 2021 with  regard  to  appeals  pending together with 
the amounts concerned is shown in annex 13.  

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. 

24 

 
 
 
 
 
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 2020 financial 
year, by a vote in plenary on a Parliamentary Decision, which took place on 4 May 
2022. 

7.2. 

Relations with the European Court of Auditors 

7.2.1.  Mission of the European Court of Auditors  

The European Court of Auditors (ECA) is the external independent auditor of the 
European  Union.  Articles  285  to  287  of  the  Treaty  on  the  Functioning  of  the 
European Union provide that the ECA carries out the Union’s audit with  the dual 
aim of improving financial management and reporting to the citizens of Europe on 
the use made of public funds by the authorities responsible for their management. 
The  ECA  provides  the  European  Parliament  and  the  Council  with  a  statement  of 
assurance as to the reliability of the accounts and the legality and regularity of the 
underlying  transactions.  This  statement,  which  can  be  complemented  by  specific 
assessments  for  various  policy  areas,  is  of  prime  importance  to  the  European 
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  interact  with  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  their  audit  work,  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.  

7.2.2.  Annual Reports for financial year 2020 

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  2020,  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, 

25 

 
 
 
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%. Direct Payments are hence considered as a low risk 
spending area. 

For EAGF market measures, the Court tested 16 transactions, of which 4 presented 
an  error  with  financial  impact.  Market  measures,  which  represent  some  4.3%  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 2020. 

Since  FY  2016  the  Court  has  maintained  its  opinion  that  the  Land  Parcel 
Identification  System  (LPIS)  contributes  significantly  to  preventing  and  reducing 
the  error  level.  For  2020,  the  Court  also  referred  to  the  “checks  by  monitoring” 
which  the  Paying  Agencies  can  use  since  2018.  The  Court  reiterated  that  the 
preliminary cross-checks on direct aid applications carried out by Paying Agencies 
operates  as  an  effective  management  and  control  system  to  ensure  that  these 
payments  are  not  affected  by  material  error  (the  preliminary  cross-checks  alert 
farmers to certain errors in their applications, enabling them to correct overlaps and 
double  declarations  at  an  early  stage,  without  facing  sanctions).  The  ECA  also 
reviewed two paying agencies’ use of checks by monitoring. Checks by monitoring 
provide  regular  observations  of  agricultural  activity  and  can  be  used  to  warn 
farmers  of  potential  non-compliance  with  the  payment  scheme  rules  at  any  time 
during the growing season. This provides farmers with more opportunities to rectify 
their  claims  before  they  are  finalised  and  indeed  the  ECA  found  that  the  paying 
agencies had used checks by monitoring to prevent a number of overpayments. At 
the end of 2020, the area of the main direct aid schemes (basic payments and single 
area payments) subject to checks by monitoring was 5.7%. . 

The  Court  did  not  issue  any  new  recommendation  to  the  Commission  for  the 
Natural Ressources chapter.  

With regard to the recommendations concerning EAGF and made during previous 
statement  of  assurance  exercises,  for  which  the  follow  up  was  due,  the  ECA 
concluded that the only remaining recommendation, from 2017, which was targeted 
for  implementation  in  2020,  was  fully  implemented  by  the  Commission.  The 
recommendation  concerned  the  monitoring  of  the  paying  agencies’  progress  in 
supporting farmers not using geo-spatial aid application (GSAA). 

Political  stakeholders  and  the  public  increasingly  require  clear  evidence  for  the 
Commission’s delivery on political and operational objectives. In this context, the 
ECA also publishes a report on the performance of the EU budget which looks at 
the  results  and  progress  of  EU  programmes.  The  main  audit  question  the  ECA 
selected for last year’s report was how the Commission and the co-legislators have 
used  the  lessons  learnt  from  previous  multiannual  financial  framework  (MFF) 

26 

 
 
periods  to  improve  the  design  and  performance  of  spending  programmes  for  the 
2021-2027 period. 

The  ECA  found  that  the  Better  Regulation  framework  is  helpful  in  identifying 
lessons  learnt  and  for  ensuring  that  they  are  applied  in  the  design  of  future 
programmes.  According  to  the  ECA,  the  "evaluate  first"  principle  was  applied 
fairly  consistently,  though  not  always.  The  auditors  recommended  that  the 
Commission  should  improve  its  impact  assessments  and  clearly  identify  relevant 
follow-up actions arising from evaluations. 

The ECA highlighted that the Commission had taken into account the lessons learnt 
from the relevant evaluations and audits but only to a limited extent in relation to 
measuring the CAP’s contribution to climate action. The report stressed that a more 
realistic  way  of  estimating  the  contribution  to  climate  action  of  direct  payments 
made to farmers would be required. 

The ECA also flagged that not all the thematic aspects of the CAP were sufficiently 
covered by evaluations for the purpose of the Impact Assessment that accompanied 
the CAP reform proposals in 2018. The Commission clarified that this was a result 
of  the  time  needed  to  obtain  all  the  necessary  CAP  implementation  data  before  a 
robust evaluation could be carried out. Therefore, not all evaluations relating to the 
previous  MFF  were  finalised  and  available  for  the  impact  assessment  that 
accompanied the CAP proposals adopted in 2018. 

The Commission also explained that carrying out evaluations too early, for example 
after  only  one  year  of  implementation,  risks  that  the  evaluation  would  have 
shortcomings and limit the lessons that can be learnt. During the 2014-2020 period, 
DG AGRI has conducted more than 20 thematic evaluations on various aspects of 
the  CAP  that  assessed  its  performance.  Concerning  the  new  CAP,  the  legal 
framework has been adopted and the rules will become applicable in the beginning 
of  2023  after  a  transition  period  of  two  years.  This  means  that  the  first  data  on 
results  and  performance  by  Member  States  of  the  new  CAP  will  only  become 
available in February 2025. 

7.2.3. 

Special Reports by the ECA  

In 2021, the ECA published 8 special reports covering DG AGRI's activities: 

  Special report 11/2021: Exceptional support for EU milk producers in 2014-

2016 – Potential to improve future efficiency (published 06/2021); 

  Special  report  16/2021:  Common  Agricultural  Policy  and  climate:  Half  of 
EU  climate  spending  but  farm  emissions  are  not  decreasing  (published 
06/2021); 

  Special  report  20/2021:  Sustainable  water  use  in  agriculture:  CAP  funds 
more  likely  to  promote  greater  rather  than  more  efficient  water  use 
(published 09/2021); 

  Special report 21/2021: EU funding for biodiversity and climate change in 

EU forests: positive but limited results (published 10/2021); 

  Special  report  22/2021:  Sustainable  finance:  More  consistent  EU  action 
needed  to  redirect  finance  towards  sustainable  investment  (published 
09/2021); 

27 

 
 
 
  Special report 12/2021: The Polluter Pays Principle: Inconsistent application 

across EU environmental policies and actions (published 07/2021); 

  Special  Report  10/2021:  Gender  mainstreaming  in  the  EU  budget:  time  to 

turn words into action (published 05/2021); 

  Special  Report  07/2021:  EU  space  programmes  Galileo  and  Copernicus: 
services launched, but the uptake needs a further boost (published 04/2021). 

28 

 
 
8. 

ANNEXES 

General 
1. 

EAGF budgetary procedure for 2021 

Cash position and management of appropriations 

2. 
3. 
4. 

Monthly reimbursements to Member States for the 2021 financial year 
Payments under direct management by the European Commission in the 2021 financial year (Differentiated Appropriations) 
Payments under direct management by the European Commission in the 2021 financial year (Non-Differentiated Appropriations) 

Budget outturn 

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

EAGF 2021 Analysis of budget execution  
EAGF 2021 Analysis of execution of assigned revenue C4 
EAGF 2021 Analysis of execution of assigned revenue C5  
EAGF 2021 Expenditure for intervention in storage 
EAGF 2021 Expenditure by Member State, by item and by fund source 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2015 to 2021 
Evolution of EAGF Storage expenditure. Financial years 2014 to 2021 
Evolution of the breakdown of EAGF expenditure. Financial years 2015 to 2021 

Clearance of accounts 

13. 
14. 

Appeals against Clearance Decisions pending on 15 October 2021 
Financial corrections (Decisions 45 - 66) by decision and financial year 

29 

 
 
 
 
 
 
 
 
30 

Directorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTCA (*)PA (**)CA (*)PA (**)CA (*)PA (**)CA (*)PA (**)CA (*)PA (**)CA (*)PA (**)080101Support expenditure for the "European Agricultural Guarantee Fund (EAGF)"4,324,324,324,324,324,324,324,324,324,324,324,32080201Agricultural reserve p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.080202Sectoral types of interventions under the CAP Strategic Plansp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.080203Market-related expenditure outside the CAP Strategic Plans2.603,102.605,792.613,752.616,452.618,102.620,792.712,302.708,442.618,102.620,792.618,102.620,79080204Direct payments types of interventions under the CAP Strategic Plansp.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.080205Direct payments outside the CAP Strategic Plans (***)37.494,6837.494,6837.648,0537.648,0537.431,6637.431,6637.648,0537.648,0537.431,6637.431,6637.431,6637.431,66080206Policy strategy, coordination and audit74,1757,2874,4857,51307,27290,3874,4857,51307,27290,38307,27290,38080299Completion of previous programmes and activities2,802,802,802,806,606,602,802,806,606,606,606,60TOTAL  2021  EAGF APPROPRIATIONS40.179,0740.164,8640.343,4040.329,1340.367,9540.353,7440.441,9540.421,1240.367,9540.353,7440.367,9540.353,74(*)Commitment Appropriations(**)Payment Appropriations(***)Additional needs to be covered by assigned revenue: for the Draft Budget estimated at EUR 585.7 million and for the AL, 2nd Draft Budget and the Budget estimated at EUR 619.0 million Draft Budget                                                                   Draft Budget Council positionAmending Letter 1Draft Budget European parliament positionBUDGET                                                            2nd Draft BudgetTitleChapterArticleHeadingDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  1EAGF  Budgetary procedure for 2021In EUR Million 
 
 
 
 
 
31 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. Management of resourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTin EUR2020.112020.122021.012021.022021.032021.042021.052021.062021.072021.082021.092021.102021Financial yearJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember2021BE294.011.907,6287.953.926,84223.483,5682.439.683,1814.651.733,777.009.172,464.926.305,3022.100.306,57386.466,614.625.666,262.686.560,8034.070.162,570,00555.085.375,54BEBG1.144.842,95409.383.932,91777.209,121.453.751,41100.635.862,50266.899.222,396.271.170,7753.810.547,812.232.824,763.171.948,4312.627.265,926.283.481,610,00864.692.060,58BGCZ297.272.465,35144.194.896,93154.995.618,72169.173.004,1661.856.538,1910.253.900,023.408.512,763.150.066,838.399.807,546.767.902,993.084.083,054.648.230,360,00867.205.026,90CZDK2.103.249,81722.727.097,3622.412.028,669.830.107,9040.268.009,751.606.951,34825.905,9925.775,745.951.617,992.201.193,92875.460,68-1.174.958,13 0,00807.652.441,01DKDE4.907.968,814.580.360.383,1118.367.004,3514.969.287,9111.604.348,276.523.961,743.876.558,673.794.210,286.375.154,085.295.665,9124.447.965,7448.186.612,960,004.728.709.121,83DEEE4.485,48165.154.790,12340.497,41190.569,84344.337,02238.521,12287.592,91130.609,7386.275,5429.703,3314.246,460,000,00166.821.628,96EEIE793.855.639,72351.593.083,216.213.310,736.520.562,243.304.712,522.031.137,871.835.571,1214.143.243,383.679.315,96454.307,2588.650,801.417.605,000,001.185.137.139,80IEEL704.226.613,45811.589.201,10167.390.097,941.046.991,60247.236.333,2750.725.655,1681.902.036,50104.844.971,713.403.898,653.491.020,549.229.097,7242.383.508,690,002.227.469.426,33ELES2.847.079.853,361.360.966.132,8836.074.845,89150.253.759,21324.454.524,28162.888.470,4072.308.870,93247.150.303,8956.913.500,0113.071.857,58105.924.849,39275.538.267,890,005.652.625.235,71ESFR4.595.205.019,981.838.837.923,28284.013.736,10151.966.114,8382.528.443,4829.682.342,4446.065.023,3751.739.871,3042.967.547,7944.929.404,43139.463.899,2839.821.241,74-1.963,37 7.347.218.604,65FRHR207.191.451,361.392.121,02526.573,6281.106.315,933.994.469,7111.460.329,5437.565.693,495.286.541,614.427.361,041.001.135,491.270.009,124.298.161,31-3.674,22 359.516.489,02HRIT1.453.773.053,49563.484.939,74188.743.960,23232.992.473,83149.279.093,0871.208.278,8581.477.296,801.001.390.333,29116.836.716,5954.389.190,07128.388.549,38186.708.592,920,004.228.672.478,27ITCY476.624,0645.459.844,54919.355,10348.635,73499.757,56131.089,9021.631,96218.598,92539.722,521.870.304,501.693.422,27382.237,480,0052.561.224,54CYLV104.572.934,90167.749.611,106.405.110,0110.765.215,471.569.398,01155.246,09113.639,84974.114,71244.612,883.121.510,41156.344,17606.704,710,00296.434.442,30LVLT331.375.071,86145.174.339,762.188.324,411.423.686,8323.657.118,06960.853,771.136.762,111.899.504,56495.858,37188.492,304.680.178,39293.261,050,00513.473.451,47LTLU14.973.456,378.257.488,3344.450,75160.547,1610.147.340,8498.862,7698.622,9550.676,29594.554,62139.928,0728.878,94155.258,02-136,27 34.749.928,83LUHU600.900.890,36313.390.987,7556.669.040,8687.660.670,3716.883.293,51139.161.925,9034.716.867,2513.331.385,414.479.743,013.422.077,8911.362.267,8126.421.363,78-86.238,06 1.308.314.275,84HUMT0,006.167,080,000,001.315.010,563.549.801,6080.497,5335.095,314.654,2574,871.567,3378.170,470,005.071.039,00MTNL2.842.021,84635.564.924,703.233.695,058.489.006,005.020.179,152.568.292,19515.694,212.108.687,0313.818.354,572.843.206,8715.693.356,368.776.128,980,00701.473.546,95NLAT1.152.334,08674.502.207,78391.595,561.955.605,441.265.498,952.992.505,63206.678,161.081.823,341.566.450,4410.525.508,564.377.448,816.410.999,600,00706.428.656,35ATPL2.274.549.410,6424.841.676,38327.181.455,15488.972.627,33156.701.261,7132.507.623,2611.249.834,176.418.542,643.099.853,005.634.383,487.747.226,535.998.855,960,003.344.902.750,25PLPT342.341.976,55345.433.029,085.953.575,0810.519.469,745.026.287,0115.854.525,058.285.965,6847.692.196,6812.823.280,1710.078.042,0731.781.699,4620.864.369,12-26.682,12 856.627.733,57PTRO1.070.202.212,65435.757.712,92176.673.701,5529.542.161,5837.137.656,2421.049.339,6968.445.012,3435.923.275,504.887.461,319.218.139,7135.176.068,2021.618.444,150,001.945.631.185,84ROSI-2.218,11 21.870,2574.921.172,3343.251.239,2414.330.591,44551.028,66190.216,1976.171,37423.061,40145.773,41909.895,294.339.035,220,00139.157.836,69SISK20.797.029,57305.286.122,431.129.678,9219.818.756,1610.837.503,368.017.150,024.160.535,1313.157.562,324.207.612,543.810.643,111.374.313,232.292.661,00-1.115.021,53 393.774.546,26SKFI1.451.548,79461.724.504,81929.757,65338.178,53472.018,571.158.941,02601.244,1049.448.597,08563.503,211.266.528,656.761.407,54385.481,540,00525.101.711,49FISE5.403.829,85659.245.777,174.441.627,042.144.178,75630.619,33448.370,377.842.486,52661.438,87-58.206,10 -18.342,99 1.458.879,972.857.194,370,00685.057.853,15SETOTAL15.971.813.674,7915.260.054.692,581.541.160.905,791.607.332.600,371.325.651.940,14849.733.499,24478.416.226,751.680.644.452,17299.351.002,75191.675.267,11551.303.592,64743.661.072,37-1.233.715,57 40.499.565.211,13EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 2Monthly reimbursements to Member States decided for the 2021 financial yearComplementary Payment 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTin EUR08 02 03 0396.900.000,0096.900.000,000,0053.636.394,2608 02 06 0368.826.854,0063.271.642,965.555.211,0432.945.220,41TOTAL165.726.854,00160.171.642,965.555.211,0486.581.614,67C408 02 03 03108.555,840,00108.555,840,00C508 02 06 038.614,000,008.614,008.614,00EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  3Payments carried out under direct management by the European Commission during financial year 2021 (differentiated appropriations)Direct management payments on the appropriations of the 2021 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 2020 to financial year 2021Budget itemAdditional / CarryoversCommitmentsPayment appropriations Amounts charged (payments) 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTPayments carried out under direct management by the European Commission during financial year 2021 (non-differentiated appropriations)in EUR08 01 01 01776.426,00528.815,66247.610,34165.432,42363.383,2408 01 01 66893.880,65893.880,650,00893.880,650,0008 01 01 722.648.119,352.648.119,350,002.648.119,350,00TOTAL4.318.426,004.070.815,66247.610,343.707.432,42363.383,24C508 01 01 66228.484,00228.484,00228.484,00CommitmentsTotal commitmentscarryoversremaining carryovers 08 01 01 014.753.317,91113.477,504.639.840,414.634.360,015.480,4008 02 99 0212.737.342,09793.034,7311.944.307,3611.676.847,93267.459,43TOTAL17.490.660,00906.512,2316.584.147,7716.311.207,94272.939,83EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  4Direct management payments on the appropriations of the 2021 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 2020 to financial year 2021Budget itemAssigned revenue/CarryoversCommitmentsAvailable appropriations Amounts charged (payments)Still to be chargedDirect management payments on automatically carried over appropriations from financial year 2020 to financial year 2021Budget itemDecommitmentsAmounts charged (payments)Appropriations lapsing 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2021AMENDING BUDGET 2021ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2021 (*)DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2022DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2022  (*)% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2022  (*)(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)AGRICULTURE  AND  MARITIME POLICY40.367.954.00001.146.532.5603.500.00041.517.986.56040.776.543.062741.443.498688.563.47452.880.024100%0801Support administrative expenditure of the "Agriculture and Maritime Policy" Cluster4.318.4260228.48404.546.9104.070.816476.0940476.09490%3080101Support expenditure for the "European Agricultural Guarantee Fund (EAGF)"4.318.4260228.48404.546.9104.070.816476.0940476.09490%308010101Support expenditure for the "European Agricultural Guarantee Fund (EAGF)"776.426000776.426528.816247.6100247.61068%308010166Consumers, Health, Agriculture and Food Executive Agency — Contribution from the "European Agricultural Guarantee Fund" for the completion of previous programmes3.542.0000228.484-2.648.1191.122.365893.881228.4840228.48480%308010172European Research Executive Agency  — Contribution from the "European Agricultural Guarantee Fund (EAGF)"p.m.002.648.1192.648.1192.648.119000100%0802European Agricultural Guarantee Fund (EAGF)40.363.635.57401.146.304.0763.500.00041.513.439.65040.772.472.246740.967.404688.563.47452.403.930100%3080201Agricultural reserve p.m.00p.m.p.m.p.m.00p.m.-3080202Sectoral types of interventions under the CAP Strategic Plansp.m.00p.m.p.m.p.m.00p.m.-3080203Market-related expenditure outside the CAP Strategic Plans2.618.100.0000108.556-18.467.4352.599.741.1212.599.632.563108.5580108.558100%308020301POSEI and Smaller Aegean Islands (excluding direct payments)224.000.00000-2.989.424221.010.576221.010.575101100%308020302Promotion of agricultural products — Simple programmes under shared management86.000.00000-22.507.06263.492.93863.492.938000100%308020303Promotion of agricultural products — Multi programmes and actions implemented by the Commission under direct management96.900.0000108.55697.008.55696.900.000108.5560108.556100%308020304School schemes205.000.00000-48.751.164156.248.836156.248.835101100%308020305Olive oil43.000.0000014.553.26257.553.26257.553.262000100%308020306Fruit and vegetables867.000.0000024.431.300891.431.300891.431.300000100%308020307Wine1.026.000.000003.753.0181.029.753.0181.029.753.018000100%308020308Apiculture59.000.00000-12.366.06946.633.93146.633.930101100%308020309Hops2.200.0000077.0002.277.0002.277.000000100%308020310Public and private storage measures9.000.0000025.331.70534.331.70534.331.705000100%308020311Exceptional measuresp.m.00000000-(a)08EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2021  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2021AMENDING BUDGET 2021ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2021 (*)DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2022DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2022  (*)% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2022  (*)(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)3080204Direct payments types of interventions under the CAP Strategic Plansp.m.00000000-3080205Direct payments outside the CAP Strategic Plans37.431.661.72001.146.195.52036.203.83038.614.061.07037.878.757.436735.303.634688.563.47446.740.160100%308020501POSEI and Smaller Aegean Islands (direct payments)431.000.00000411.834431.411.834431.411.834000100%308020502Single area payment scheme (SAPS)4.406.000.00000-43.532.5754.362.467.4254.362.467.425000100%308020503Redistributive payment1.610.000.00000-12.338.1431.597.661.8571.597.661.857000100%308020504Basic payment scheme (BPS)14.172.000.0000640.447.9242.126.00014.814.573.92414.812.447.9242.126.0002.126.0000100%308020505Payment for agricultural practices beneficial for the climate and the environment10.778.000.000017.864.331-20.146.29810.775.718.03310.775.718.033000100%308020506Payment for farmers in areas with natural constraints5.000.00000-357.9544.642.0464.642.046000100%308020507Payment for young farmers574.000.00000-89.957.542484.042.458484.042.457101100%308020508Crop-specific payment for cotton242.000.00000-1.242.026240.757.974240.757.973101100%308020509Voluntary coupled support  scheme4.019.000.00000-3.958.3264.015.041.6744.015.041.674000100%308020510Small farmers scheme707.061.720012.879.1006.361.385726.302.205726.302.205000100%308020511Reserve for crises in the agricultural sector487.600.00000-487.600.00000000-308020512Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline (*)(b)p.m.0475.004.165686.437.4741.161.441.639428.264.007733.177.632686.437.47446.740.15896%3080206Policy strategy, coordination and audit307.273.85400-10.508.947296.764.907291.209.6955.555.21205.555.21298%308020601Financial corrections in favour of Member States following clearance of accounts and conformity clearance Decisions233.100.00000-4.837.680228.262.320228.262.319101100%308020602Settlement of disputes000-324.267-324.267-324.267000100%308020603EAGF - Operational technical assistance74.173.85400-5.347.00068.826.85463.271.6435.555.21105.555.21192%-3080299Completion of previous programmes and activities6.600.00000-3.727.4482.872.5522.872.552000100%308029901Completion of previous measures under the "European Agricultural Guarantee Fund (EAGF)" — Shared management6.600.00000-3.727.4482.872.5522.872.552000100%308029902Completion of previous measures under the "European Agricultural Guarantee Fund (EAGF)" — Direct managementp.m.00000000- TOTAL  EAGF  40.367.954.00001.146.532.5603.500.00041.517.986.56040.776.543.062741.443.498688.563.47452.880.024100%(*)an amount of EUR 41 383 278.00 for the UK relating to decision C(2021)3685 is not included in the execution.(a)MFFH  = Multiannual Financial Framework Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item(b)The difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2021 which cannot be used by the EAGF after 2021. (a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2021  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
 
 
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Directorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTin EUROSDetail Total6 2 0 0IC4European Agricultural Guarantee Fund - Assigned revenue430.442.580,8708 02 05 04399.699.149,5108 02 05 04C4Basic payment scheme (BPS)397.573.149,5108 02 05 0517.864.331,2108 02 05 05C4Payment for agricultural practices beneficial for the climate and the environment17.864.331,2108 02 05 1012.879.100,1508 02 05 10C4Small farmers scheme12.879.100,15430.442.580,87428.316.580,872.126.000,006 7 0 0 IC41Completion for outstanding recovery orders prior to 2021185.293.559,3608 02 05 04185.293.559,3608 02 05 04C4Basic payment scheme (BPS)185.293.559,36185.293.559,36185.293.559,360,006REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIESTOTAL Chapter 6615.736.140,23615.736.140,23613.610.140,232.126.000,00TOTAL615.736.140,23TOTAL613.610.140,232.126.000,00CHAPTER  67 :   COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021CHAPTER  62 :   NATURAL RESOURCES AND ENVIRONMENTFundsDescriptionAmountCarriedforward to 2022Budgetary ItemAmountDetailTotalBudgetary Expenditure ItemITEMFundsDescriptionAmountLink - Budgetary AttributionAssigned Revenue 2021Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 6  Assigned revenue for chapter 08 02 (under shared management)  Appropriations  C4Commitment Appropriations 
 
 
 
 
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Directorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  62 :   NATURAL RESOURCES AND ENVIRONMENT 6 2 0 0IC5European Agricultural Guarantee Fund - Assigned Revenue55.455.215,1608 02 05 0455.455.215,1608 02 05 04C5Basic payment scheme (BPS)55.455.215,1655.455.215,1655.455.215,166 2 0   IC5Agricultural and Paritime Policy55.455.215,166 2IC5NATURAL RESOURCES AND ENVIRONMENTTOTAL Chapter 62   55.455.215,1655.455.215,1655.455.215,16TOTAL55.455.215,16TOTAL55.455.215,16FundsDescriptionAmountBudgetary ItemAmountDetailTotalBudgetary Expenditure ItemITEMFundsDescriptionAmountLink - Budgetary AttributionAssigned Revenue 2021Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 7  Assigned revenue for chapter 08 02 (under shared management)  Appropriations  C5 Commitment Appropriations 
 
 
 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget managementEAGF - 2021 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 OIL28,0828,08FIBRE FLAX AND HEMPPRODUCTS OF THE WINE-GROWING SECTOR/ ALCOHOLMILK PRODUCTS4,264,26SKIMMED MILK0,460,46BUTTER AND CREAM3,803,80CHEESEBEEF MEAT1,881,88SHEEPMEAT and GOATMEAT0,120,12PIGMEAT        T O T A L34,3334,330,000,000,000,000,00Difference between purchase and sales priceTotal depreciationPurchase depreciationComplementary depreciation end of the exerciceEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  8Budget 2021 - 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 managementEAGF - 2021 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT08 01 01 01C1Support expenditure for the "European Agricultural Guarantee Fund"08 01 01 66C1Consumers, Health, Agriculture and Food Executive Agency — Contribution from the "European Agricultural Guarantee Fund"08 01 01 72C1European Research Executive Agency - Contribution from the "European Agricultural Guarantee Fund"08 01 01C1Support expenditure for the "European Agricultural Guarantee Fund"00000000000000008 01C1Support administrative expenditure of the "Agriculture and Maritime Policy" Cluster00000000000000008 02 03 01C1POSEI and Smaller Aegean Islands (excluding direct payments)6.841.77565.973.662125.339.36408 02 03 02C1Promotion of agricultural products — Simple programmes under shared management1.719.944178.4481.791.723693.1681.924.3564.929.82111.907.40115.510.07315.958.58523.0251.448.95408 02 03 03C1Promotion of agricultural products — Multi-programmes and actions implemented by the Commission under direct management08 02 03 04C1School schemes2.143.9373.668.1126.655.3452.725.02126.603.0921.505.7182.164.040141.35314.127.9252.346.7111.324.85426.113.446408.2841.483.5162.172.39408 02 03 05C1Olive oil2.760.761508.74254.283.75908 02 03 06C1Fruit and vegetables54.116.976540.4124.378.8675.124.19657.804.5793.617.3009.231.860282.214.423125.808.77934.212263.831.054341.052737.822228.23808 02 03 07C1Wine18.475.8414.801.27435.209.99920.919.610201.358.452269.628.00010.394.992315.394.4694.465.00008 02 03 08C1Apiculture401.4111.672.0741.092.611110.9311.192.53890.56740.5945.651.7258.162.5953.411.3801.199.0644.338.758160.940207.320400.93708 02 03 09C1Hops2.277.00008 02 03 10C1Public and private storage measures134.9149.4531.178.4091.021.39526.746.422861.95020.7612.184.831138.66508 02 03C1Market-related expenditure outside the CAP Strategic Plan58.517.18224.356.43917.115.9989.751.871124.958.7851.596.2858.767.68550.476.906610.490.879543.414.99912.973.883682.104.9025.375.2772.451.6834.389.18808 02 05 01C1POSEI and Smaller Aegean Islands (direct payments)16.497.510186.166.364148.394.87608 02 05 02C1Single area payment scheme (SAPS)395.772.816455.887.443107.113.76028.522.868151.824.040192.497.88808 02 05 03C1Redistributive payment44.292.93458.091.952318.930.753663.828.63834.081.81576.258.13508 02 05 04C1209.651.388496.774.2732.805.835.560797.410.703954.975.5032.520.209.0142.848.211.120125.531.2541.596.703.51408 02 05 04C45.273.7983.891.9911.629.2624.444.80337.761.110131.303.2252.035.34122.360.024343.351.72008 02 05 04C58.69549.6006.230515.8333.238.94934.964.994266.9902.99413.076.49808 02 05 04C1,C4,C5214.933.88100500.715.8632.807.471.0510802.371.338995.975.5622.686.477.2332.850.513.452147.894.2711.953.131.73200008 02 05 05C1143.945.237250.411.514252.912.331237.161.4351.365.336.10148.894.498350.338.312518.601.3501.381.445.9311.990.088.586103.191.0001.007.162.12214.173.82386.322.218151.133.17708 02 05 05C4202.828262.597727.718217.974184.373189.91959.3957.991.619139.54158.8306.006.50417.8774.6705.33008 02 05 05C1,C4144.148.065250.674.111253.640.049237.379.4091.365.520.47548.894.498350.528.231518.660.7441.389.437.5501.990.228.126103.249.8311.013.168.62614.191.70086.326.888151.138.50708 02 05 06C1Payment for farmers in areas with natural constraints2.565.77308 02 05 07C1Payment for young farmers9.160.4091.534.9994.573.72015.465.03446.500.122835.20611.770.37735.146.83750.552.32875.694.4816.915.77066.057.794461.5554.185.26210.079.13008 02 05 08C1Crop-specific payment for cotton2.001.828180.936.68257.819.46308 02 05 09C1Voluntary coupled support scheme80.036.757123.671.657126.621.87231.745.9445.881.0782.813.375165.778.572558.762.154991.628.51951.967.374422.044.8873.789.12843.849.60775.497.24408 02 05 10C172.17016.536.247948.14758.234.86666.206.4593.095.58058.969.8015.421.05908 02 05 10C41.543.81862.787.815605.647476.9421.980.82010.11408 02 05 10C1,C401.615.9880016.536.253948.147061.022.68266.812.10603.572.52260.950.62105.431.173008 02 05 12C2 (***)Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6.067.7149.792.21111.567.95910.618.66060.150.5881.774.45813.230.65916.861.61458.926.40187.409.60536.924.486347.6283.061.7884.697.855Small farmers schemePayment for agricultural practices beneficial for the climate and the environmentEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2021 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)(**)Commitment AppropriationsBasic payment scheme (BPS) 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget managementEAGF - 2021 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT08 02 05C1487.086.724831.556.935839.995.366783.712.4584.553.138.783163.672.6881.162.332.7661.930.171.3194.821.161.7126.717.846.220324.782.7923.150.938.11746.947.374291.602.186505.465.57408 02 05C26.067.7149.792.21111.567.95910.618.66060.150.5881.774.45813.230.65916.861.61458.926.40187.409.605036.924.486347.6283.061.7884.697.85508 02 05C45.476.6261.806.415727.7184.109.9651.813.64104.634.72240.608.320139.900.4912.174.88222.895.796351.339.04517.87714.7855.33008 02 05C58.6950049.6006.2300515.8333.238.94934.964.994266.9902.99413.076.49800008 02 05C1,C4,C5498.639.759843.155.562852.291.043798.490.6834.615.109.242165.447.1461.180.713.9801.990.880.2025.054.953.5986.807.697.697347.681.5823.552.278.14647.312.880294.678.759510.168.75808 02 06 01C1Financial corrections in favour of Member States following clearance of accounts and conformity clearance decisions383.48812.107865.691191.200.71120.518.5544.696.39222.82217.45508 02 06 02C1Settlement of disputes-3.148-304.658-31.20414.74408 02 06 03C1EAGF — Operational technical assistance08 02 06C1Policy strategy, coordination and audit0383.4880-3.148-304.65812.107834.487191.200.71114.74420.518.55404.696.39222.822017.45508 02 99 01C1Completion of previous measures under the "European Agricultural Guarantee Fund (EAGF)" — Shared management95.6666.658-16775.881304.10110.1631.320.145527.3282.1762.587.94685.64308 02 99C1Completion of previous programmes and activities95.66606.658-16775.8810304.10110.1631.320.145527.3282.1762.587.9460085.64308 02C1545.699.572856.296.862857.118.023793.461.0144.677.868.792165.281.0801.172.239.0392.171.859.0995.432.987.4807.282.307.100337.758.8513.840.327.35752.345.473294.053.869509.957.86008 02C26.067.7149.792.21111.567.95910.618.66060.150.5881.774.45813.230.65916.861.61458.926.40187.409.605036.924.486347.6283.061.7884.697.85508 02C45.476.6261.806.415727.7184.109.9651.813.64104.634.72240.608.320139.900.4912.174.88222.895.796351.339.04517.87714.7855.33008 02C58.6950049.6006.2300515.8333.238.94934.964.994266.9902.99413.076.49800008 02C1,C2,C4,C5557.252.607867.895.488869.413.700808.239.2394.739.839.251167.055.5381.190.620.2522.232.567.9825.666.779.3667.372.158.577360.657.6414.241.667.38552.710.979297.130.442514.661.04408545.699.572856.296.862857.118.023793.461.0144.677.868.792165.281.0801.172.239.0392.171.859.0995.432.987.4807.282.307.100337.758.8513.840.327.35752.345.473294.053.869509.957.860086.067.7149.792.21111.567.95910.618.66060.150.5881.774.45813.230.65916.861.61458.926.40187.409.605036.924.486347.6283.061.7884.697.855085.476.6261.806.415727.7184.109.9651.813.64104.634.72240.608.320139.900.4912.174.88222.895.796351.339.04517.87714.7855.330088.6950049.6006.2300515.8333.238.94934.964.994266.9902.99413.076.498000557.252.607867.895.488869.413.700808.239.2394.739.839.251167.055.5381.190.620.2522.232.567.9825.666.779.3667.372.158.577360.657.6414.241.667.38552.710.979297.130.442514.661.044(*) The table only shows budget items/articles for which expenditure occurred in 2021.(**) For expenditure directly managed by the Commission only C1 appropriations are shown.(***) Please note that the amouunt of EUR 41 383 278.00 for the UK relating to decision C(2021)3685 is not included.EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2021 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)(**)Commitment AppropriationsTOTAL  2021  EAGF  EXPENDITURE  BY  MEMBER  STATEDirect payments outside the CAP strategic PlansEuropean Agricultural Guarantee Fund (EAGF)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 managementEAGF - 2021 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEEUGrand Total08 01 01 01C1Support expenditure for the "European Agricultural Guarantee Fund"528.816528.81608 01 01 66C1Consumers, Health, Agriculture and Food Executive Agency — Contribution from the "European Agricultural Guarantee Fund"893.881893.88108 01 01 72C1European Research Executive Agency - Contribution from the "European Agricultural Guarantee Fund"2.648.1192.648.11908 01 01C1Support expenditure for the "European Agricultural Guarantee Fund"0000000000004.070.8164.070.81608 01C1Support administrative expenditure of the "Agriculture and Maritime Policy" Cluster0000000000004.070.8164.070.81608 02 03 01C1POSEI and Smaller Aegean Islands (excluding direct payments)22.855.775221.010.57508 02 03 02C1Promotion of agricultural products — Simple programmes under shared management1.544.762455.7163.665.25158.056153.651561.095870.38998.51963.492.93808 02 03 03C1Promotion of agricultural products — Multi-programmes and actions implemented by the Commission under direct management96.900.00096.900.00008 02 03 04C1School schemes577.5176.582.05083.7216.613.0192.398.37619.740.7371.583.3069.646.407892.9073.296.1324.138.0907.112.824156.248.83508 02 03 05C1Olive oil57.553.26208 02 03 06C1Fruit and vegetables5.290.60541.542.6426.858.6583.776.39112.917.394807.6003.153.3193.504.8695.570.051891.431.30008 02 03 07C1Wine18.688.68012.826.88162.670.00045.184.1464.848.9994.886.6761.029.753.01808 02 03 08C1Apiculture22.2233.580.36013.437201.1351.077.4534.007.9561.599.0466.001.624500.363842.370141.031513.48946.633.93008 02 03 09C1Hops2.277.00008 02 03 10C1Public and private storage measures5.2341.205.939323.471344.131139.3383.27213.52034.331.70508 02 03C1Market-related expenditure outside the CAP Strategic Plan599.74034.146.92897.15851.107.49723.940.55531.534.467101.822.91361.796.6996.803.36512.178.4978.667.90013.294.88396.900.0002.599.632.56308 02 05 01C1POSEI and Smaller Aegean Islands (direct payments)80.353.084431.411.83408 02 05 02C1Single area payment scheme (SAPS)668.053.0791.308.781.237845.433.191208.581.1034.362.467.42508 02 05 03C1Redistributive payment264.664.57942.851.88594.661.1681.597.661.85708 02 05 04C117.303.4551.557439.059.815447.396.601247.995.45870.296.652236.626.141360.143.99414.174.126.00008 02 05 04C42.665.952201.0761.977.5071.162.56311.954.64532.22112.371.090450.381582.866.70908 02 05 04C52.933.15562.488273.8082.05852.92355.455.21508 02 05 04C1,C4,C522.902.5620202.634441.099.810448.559.1640260.223.910070.328.8730248.999.288360.647.29814.812.447.92408 02 05 05C110.259.405381.767.798575.068188.232.456199.093.132883.939.918192.567.289492.976.64939.583.786111.957.303152.348.937203.434.32810.757.853.70208 02 05 05C4468.05030029.993353.99159.615318.563416513.00717.70633.51317.864.33108 02 05 05C1,C410.259.405382.235.848575.368188.262.449199.093.132884.293.910192.626.904493.295.21239.584.202112.470.310152.366.644203.467.84110.775.718.03308 02 05 06C1Payment for farmers in areas with natural constraints2.076.2734.642.04608 02 05 07C1Payment for young farmers529.0089.563.6944.16112.138.05213.120.28463.449.7222.662.90018.201.0942.375.9601.317.35610.097.24511.649.959484.042.45708 02 05 08C1Crop-specific payment for cotton240.757.97308 02 05 09C1Voluntary coupled support scheme154.071190.049.1382.901.8491.477.95411.026.906478.012.007127.992.560257.487.46616.994.41456.342.23799.577.21188.937.6924.015.041.67408 02 05 10C110.676.1391.326.8624.223.417293.351.67139.803.995154.342.034214.660713.423.10508 02 05 10C473.6885.10956.5192.636.2622.702.35912.879.10008 02 05 10C1,C4010.749.8271.331.97204.223.417293.408.18942.440.257157.044.392214.660000726.302.20508 02 05 12C2 (***)Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline424.75615.914.33938.0608.319.3527.296.29027.123.1297.253.49819.036.866928.3376.010.9516.233.4068.253.398428.264.007Small farmers schemePayment for agricultural practices beneficial for the climate and the environmentANNEX  9Budget 2021 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)(**)Commitment AppropriationsBasic payment scheme (BPS)  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget managementEAGF - 2021 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEEUGrand Total08 02 05C128.245.9391.260.109.8474.809.497640.908.278674.860.3393.292.199.134734.227.1701.863.101.602131.541.746378.197.998498.649.534664.165.97336.781.428.07408 02 05C2424.75615.914.33938.0608.319.3527.296.29027.123.1297.253.49819.036.866928.3376.010.9516.233.4068.253.398428.264.00708 02 05C42.665.952541.739206.4862.007.4991.162.563410.51014.650.5223.020.92132.637513.00712.388.796483.894613.610.14008 02 05C52.933.1550062.48800273.8080002.05852.92355.455.21508 02 05C1,C4,C534.269.8021.276.565.9245.054.043651.297.618683.319.1933.319.732.773756.404.9981.885.159.389132.502.720384.721.957517.273.794672.956.18837.878.757.43608 02 06 01C1Financial corrections in favour of Member States following clearance of accounts and conformity clearance decisions75.9718223.6422.693.0167.520.578154.60377.207228.262.31908 02 06 02C1Settlement of disputes-324.26708 02 06 03C1EAGF — Operational technical assistance63.271.64363.271.64308 02 06C1Policy strategy, coordination and audit75.97108223.642002.693.0167.520.578154.603077.207063.271.643291.209.69508 02 99 01C1Completion of previous measures under the "European Agricultural Guarantee Fund (EAGF)" — Shared management-274.172626.85513.221786-23.029-1.459.670-1.115.02219.18568.8552.872.55208 02 99C1Completion of previous programmes and activities0-274.1720626.85513.221786-23.029-1.459.6700-1.115.02219.18568.8552.872.55208 02C128.921.6501.293.982.6034.906.737692.666.272698.814.1153.323.734.387838.720.0711.930.959.209138.499.714389.261.474507.413.827677.529.711160.171.64339.675.142.88408 02C2424.75615.914.33938.0608.319.3527.296.29027.123.1297.253.49819.036.866928.3376.010.9516.233.4068.253.398428.264.00708 02C42.665.952541.739206.4862.007.4991.162.563410.51014.650.5223.020.92132.637513.00712.388.796483.894613.610.14008 02C52.933.1550062.48800273.8080002.05852.92355.455.21508 02C1,C2,C4,C534.945.5131.310.438.6815.151.283703.055.612707.272.9693.351.268.026860.897.8981.953.016.996139.460.688395.785.433526.038.086686.319.927160.171.64340.772.472.2460828.921.6501.293.982.6034.906.737692.666.272698.814.1153.323.734.387838.720.0711.930.959.209138.499.714389.261.474507.413.827677.529.711164.242.45939.679.213.69908424.75615.914.33938.0608.319.3527.296.29027.123.1297.253.49819.036.866928.3376.010.9516.233.4068.253.398428.264.007082.665.952541.739206.4862.007.4991.162.563410.51014.650.5223.020.92132.637513.00712.388.796483.894613.610.140082.933.1550062.48800273.8080002.05852.92355.455.21534.945.5131.310.438.6815.151.283703.055.612707.272.9693.351.268.026860.897.8981.953.016.996139.460.688395.785.433526.038.086686.319.927164.242.45940.776.543.062(*) The table only shows budget items/articles for which expenditure occurred in 2021.(*) The table only shows budget items/articles for which expenditure occurred in 2021.(**) For expenditure directly managed by the Commission only C1 appropriations are shown.(**) For expenditure directly managed by the Commission only C1 appropriations are shown.(***) Please note that the amouunt of EUR 41 383 278.00 for the UK relating to decision C(2021)3685 is not included.(***) Please note that the amouunt of EUR 41 383 278.00 for the UK relating to decision C(2021)3685 is not included.ANNEX  9Budget 2021 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)(**)Commitment Appropriations  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDTOTAL  2021  EAGF  EXPENDITURE  BY  MEMBER  STATEDirect payments outside the CAP strategic PlansEuropean Agricultural Guarantee Fund (EAGF)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 managementEAGF - 2021 FINANCIAL REPORTCommitment Appropriations In EUR million and in %BE625,41,4%610,11,4%592,81,3%608,91,4%553,91,3%552,21,2%557,31,4%BEBG674,21,5%742,91,7%811,61,8%815,51,8%805,41,8%800,51,8%867,92,1%BGCZ898,42,0%861,81,9%865,31,9%852,71,9%875,32,0%872,42,0%869,42,1%CZDK936,52,1%876,62,0%865,51,9%842,81,9%833,31,9%826,31,9%808,22,0%DKDE5.250,411,7%5.135,311,6%5.048,311,3%4.999,711,3%4.910,011,2%4.885,711,0%4.739,811,6%DEEE119,40,3%122,40,3%124,40,3%125,80,3%134,20,3%144,00,3%167,10,4%EEIE1.231,82,7%1.232,52,8%1.232,22,8%1.226,52,8%1.198,22,7%1.261,62,8%1.190,62,9%IEEL2.229,25,0%2.157,44,9%2.111,64,7%2.116,94,8%2.038,74,6%2.042,14,6%2.232,65,5%ELES5.640,212,5%5.650,612,8%5.619,712,6%5.581,812,6%5.690,712,9%5.901,913,3%5.666,813,9%ESFR8.165,118,2%7.691,417,4%8.005,517,9%7.822,817,6%7.480,317,0%7.465,816,8%7.372,218,1%FRHR165,50,4%190,00,4%209,30,5%249,20,6%288,20,7%330,40,7%360,70,9%HRIT4.555,910,1%4.494,410,1%4.444,39,9%4.322,89,7%4.273,09,7%4.280,19,7%4.241,710,4%ITCY59,10,1%58,00,1%57,00,1%57,30,1%55,10,1%54,00,1%52,70,1%CYLV167,70,4%189,70,4%218,70,5%237,10,5%254,00,6%280,40,6%297,10,7%LVLT414,00,9%440,41,0%449,91,0%491,41,1%469,31,1%483,81,1%514,71,3%LTLU33,70,1%34,50,1%34,60,1%33,60,1%33,40,1%33,50,1%34,90,1%LUHU1.334,03,0%1.321,43,0%1.312,42,9%1.320,03,0%1.303,03,0%1.306,92,9%1.310,43,2%HUMT5,70,0%5,50,0%5,70,0%5,30,0%5,70,0%5,50,0%5,20,0%MTNL883,92,0%819,41,9%822,01,8%778,61,8%703,81,6%688,81,6%703,11,7%NLAT727,81,6%722,61,6%721,81,6%719,41,6%716,41,6%713,91,6%707,31,7%ATPL3.572,78%3.603,28,1%3.482,87,8%3.433,37,7%3.415,67,8%3.427,87,7%3.351,38,2%PLPT754,71,7%760,21,7%770,21,7%769,61,7%775,11,8%789,31,8%860,92,1%PTRO1.461,03,3%1.568,43,5%1.828,44,1%1.810,54,1%1.889,84,3%1.978,14,5%1.953,04,8%ROSI143,00,3%146,70,3%144,50,3%142,20,3%142,10,3%140,90,3%139,50,3%SISK439,61,0%435,81,0%443,81,0%447,91,0%456,31,0%459,01,0%395,81,0%SKFI542,71,2%538,51,2%537,81,2%532,31,2%528,41,2%529,91,2%526,01,3%FISE701,31,6%689,01,6%707,11,6%697,71,6%709,21,6%698,81,6%686,31,7%SEUK3.150,47,0%3.122,57,1%3.172,47,1%3.181,37,2%3.228,77,3%3.202,77,2%(7)UKEU (6)64,70,1%63,90,1%119,40,3%141,40,3%195,30,4%158,60,4%164,20,4%EU (5)44.948,1100%44.285,1100%44.758,8100%44.364,5100%43.962,4100%44.314,8100%40.776,5100%(1) In 2016, the amount paid out was EUR 184.8 million less due to suspended amounts for France (EUR 175.4 million) and Poland (EUR 9.4 million).(2) In 2017, the amount paid out was EUR 3.0 million less due to suspended amounts for Poland. For France the suspended amount (EUR 4.8 million) has been completely reimbursed.(3) In 2018, the amount paid out was EUR 0.5 million less due to suspended amounts for Poland (EUR 0.6 million suspended minus EUR 0.1 million corrected).(4) In 2020, the amount paid was EUR 240.4 million less due to amounts recovered from clearance decisions (EUR - 428.2 million) and amounts paid that       have been suspended in previous financial years, for France (EUR + 175.4 million) and for Poland (EUR + 12.4 million).(5) In 2021, the amount paid was EUR 502,1 million less due to amounts recovered from clearance decisions.(6) Expenditure made directly by the Commission.(7) The United Kingdom was a Member State until 31/01/2020.ANNEX  10   EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2015  to  2021 Financial yearsMember StateEUMember State20152016 (1)EAGFEAGF2021 (5)EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDTOTAL EAGF2017 (2)2018 (3)20192020 (4)EAGFEAGFEAGFEAGFEAGF 
 
 
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Directorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTHEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS----------------RICE----------------SUGAR----------------OLIVE OIL-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 /  ALCOHOL1,01-1,0119,81%---------0,13--0,13-0,48%MILK PRODUCTS4,14-4,1481,17%6,800,136,9237,61%14,577,0821,6541,34%16,699,5826,2795,25%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT----11,49-11,4962,43%30,82-30,8258,85%1,44-1,445,23%25,010,095,100,0018,280,1318,009,58TOTAL HEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS----------------RICE----------------SUGAR----------------OLIVE OIL--------1,21-1,2157,37%28,08-28,0881,78%FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL----------------MILK PRODUCTS1,22181,10182,32100,00%0,00-60,95-60,95100,00%0,81-0,8138,34%4,26-4,2612,40%BEEF MEAT--------0,09-0,094,30%1,88-1,885,46%SHEEP AND GOAT MEAT------------0,12-0,120,36%PIG MEAT----------------1,22181,100,00-60,952,100,0034,330,00TOTAL TOTAL STORAGE &  %TOTAL STORAGE &  %2,1034,33in EUR Million2020202120162017TOTAL STORAGE &  %52,3627,58DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  11Evolution  of  EAGF  storage expenditure   2014  -  2021in EUR Million20152014TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %201820195,1018,41182,32-60,95TOTAL STORAGE &  %TOTAL STORAGE &  % 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget managementEAGF - 2021 FINANCIAL REPORTCommitment Appropriations201544.948,118,40,342.168,0*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*2.736,9158,6-0,4202140.776,534,30,037.878,8*2.863,6164,2-0,2* Includes reimbursement of direct payments in relation to financial disciplineANNEX  12EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2015  to  2021 Financial yearsEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDin 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;EAGF - 2021 FINANCIAL REPORTCase NumberMember StateChallenged amount EURC-106/20PGR12.482.555,68C-107/20PGR588.103,59C-742/18PCZ1.099.034,03T-10/20IT156.004.031,75T-40/21SK19.656.905,11T-57/21HU4.334.068,02T-221/21IT68.086.109,29T-235/21BG7.656.848,97T-450/21ES5.010.303,63T-475/21FR45.869.990,19T-495/21ES2.056.489,20T-516/21IT29.055.667,01Total351.900.106,47ANNEX  13APPEALS AGAINST CLEARANCE DECISIONS PENDING ON 15 October 2021EAGF- EUROPEAN  AGRICULTURAL  GUARANTEE  FUND 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management;EAGF - 2021 FINANCIAL REPORTin EURNet amountDecision< 20152015201620172018201920202021< 45-8.094.296.50545-41.348.637-41.348.63746-68.633.177-68.633.17747-1.243.107.897-1.243.107.89748-699.264.639-699.264.63949-236.635.694-1.785.340-238.421.03450-467.812.861-38.524.608-506.337.47051-552.976.467-569.589-553.546.05652-245.936.443-2.702.053-72.630-248.711.12753-91.964.438-3.321.017-95.285.45654-314.236.560-5.998.376-1.993.590-322.228.52655-180.294.802-98.783.057-3.567.742-282.645.60156-8.787.914-11.364.436-7.972.892-679-28.125.92057-17.254.627-26.137.304-29.014.297-17.295.679-89.701.90758-13.676.140-11.150.006-30.624.134-45.917.003-101.367.28359-32.360.240-3.370.767-19.993.959-15.591.797-16.469-71.333.2316020.497.759-6.576.661-34.548.426-12.811.307-3.742.144-37.180.78061-32.814.179-32.814.17962103.219.262103.219.26263161.192.778161.192.77864-23.787.289-23.787.28965-72.599.302-72.599.30266-199.379.509-199.379.509Grand Total-12.288.089.284-210.283.214-127.787.669-91.616.464-3.758.613-32.814.179264.412.040-295.766.099-12.785.703.483ANNEX 14Financial corrections (net) in decisions 45-66Financial yearTotalEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND