REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on EAGF expenditure Early Warning System 7-12/2024
Date: 2025-02-19
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, aid to agriculture, audit, budget, budgetary expenditure, budgetary resources, common agricultural policy, implementation of the budget

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   EUROPEAN COMMISSION  Brussels, 19.2.2025  COM(2025) 51 final  REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on EAGF expenditure             Early Warning System 7-12/2024  
 
 
1. 

TABLE PROVISIONAL CONSUMPTION ON 31/12/2024 

This report presents the provisional implementation of the 2024 budget for the EAGF on 
31/12/2024, with details given in the below table. 

A comparison is made of the implementation level with the corresponding appropriations 
included in the 2024 budget.  

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2. 

COMMENTS ON THE 2024 AGRICULTURAL RESERVE   

In 2024, the agricultural reserve amounted to EUR 832 million, including a carry-over of 
EUR 315.5 million from Budget 2023. Five measures, totalling EUR 295 million, have 
been adopted1. For the third and fourth measures, no amounts were declared by MS in 
financial year 2024, and the last (fifth) measure was adopted at the end of the financial 
year. As a result, these measures, amounting to EUR 196.7 million, will exclusively be 
financed under the 2025 agricultural reserve.   

A total of EUR 465.5 million of payments have been declared under Budget 2024. The 
remaining appropriations of EUR 366.5 million will be carried over to Budget 2025. 

1 Commission Implementing Regulation (EU) 2023/2820 of 15 December 2023 providing for emergency financial 
support for the agricultural sectors affected by natural disasters in Greece and Slovenia, (OJ L, 2023/2820, 
18.12.2023, ELI: http://data.europa.eu/eli/reg_impl/2023/2820/oj );  
Commission Implementing Regulation (EU) 2024/453 of 5 February 2024 on exceptional market support measures 
for the eggs and poultrymeat sectors in Italy (OJ L, 2024/453, 6.2.2024,  
ELI: http://data.europa.eu/eli/reg_impl/2024/453/oj); 
Commission Delegated Regulation (EU) 2024/1995 of 19 July 2024 on a temporary exceptional crisis distillation 
measure to address the market disturbance in the wine sector in Portugal in the marketing year 2024/2025, (OJ L, 
2024/1995, 22.7.2024,  
ELI: http://data.europa.eu/eli/reg_del/2024/1995/oj); 
Commission Implementing Regulation (EU) 2024/2030 of 23 July 2024 providing for emergency financial support 
for the fruit and vegetables sector and the wine sector affected by adverse climatic events in Austria, Czechia and 
Poland, in accordance with Regulation (EU) No 1308/2013 of the European Parliament and of the Council 
(OJ L, 2024/2030, 24.7.2024,  
ELI: http://data.europa.eu/eli/reg_impl/2024/2030/oj); 
Commission Implementing Regulation (EU) 2024/2675 of 10 October 2024 providing for emergency financial 
support for the agricultural sectors affected by adverse climatic events in Bulgaria, Germany, Estonia, Italy and 
Romania, in accordance with Regulation (EU) No 1308/2013 of the European Parliament and of the Council 
(OJ L, 2024/2675, 10.10.2024, 
ELI: http://data.europa.eu/eli/reg_impl/2024/2675/oj). 

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Appropriations Budget (2)Expenditure/Assigned revenue on 15/10/2024UtilisationEUR mioEUR mio%%EUR mio%EUR mioABC=B/ADE=D*AF=C-DG=B-E(*) Agricultural reserve including the 315,5 million euro carried over from financial year 2023:08 02 01Agricultural reserve - including carry-over from previous financial year832,0465,556,0%(**) For information only: expenditure against original appropriations and assigned revenue08 02 04 01Basic income support for sustainability - including assigned revenue19.022,018.966,899,7%100,0%19.022,0-0,3%-55,2Assigned Revenue739,8896,5121,2%6 2 0 0 ****European Agricultural Guarantee Fund — assigned revenue estimated to collect in the financial year400,0556,2139,1%Assigned revenue carried over from previous financial year339,8340,3100,1%**** Revenue assigned to the Basic income support for sustainability, to reduce the need for budget appropriations.Consumption profile as at OctoberGap between implementation and profile(1) Financial year = 16/10/2023 to 15/10/2024 but expenditure under Commission direct management possible until 31/12/2024. (2) It concerns the commitment appropriations. 
 
 
 
 
 
3. 

COMMENTS ON THE PROVISIONAL IMPLEMENTATION OF THE 2024 EAGF BUDGET 

The final implementation of the sectoral types of interventions under the CAP plans (08 
02 02) is lower than budgeted (-18.6 % points) but significantly improved compared to 
the previous financial year (-78.7 % points end of 2023).  

The sectoral under-implementation reflects amongst others Member States’ need for time 
to adapt to the policy in place since 2023, a cumulation of crises in past years, as well as 
changing demand patterns (on the interior and exterior markets). 

On the contrary, the Market-related expenditure outside the CAP Strategic Plans (08 02 
03) is higher than budgeted (15.1 % points), compensating to a large extent the under-
implementation under the CAP plans. 

Despite  year  2024  being  the  first  year  of  implementation  of  the  new  direct  payments 
interventions  under  the  CAP  plans,  these  schemes  show  an  excellent  implementation, 
very close to the budgeted amount (99.6 percentage points of the budgeted appropriations 
and assigned revenue). 

The  provisional  expenditure  of  the  2024  EAGF  budget,  including  estimated,  fully 
implemented  actions under direct  management by the Commission  until 31 December 
2024, results in an over-execution of EUR 291.2 million (0.7%) compared to the budget's 
voted appropriations. Considering the available assigned revenue of EUR 896.5 million 
as well as the carry-over of EUR 315.5 million for the agricultural reserve, the total EAGF 
under-implementation amounts to EUR 920.9 million. 

This  overall  EAGF  surplus  includes  EUR  366.5  million  from  the  agricultural  reserve, 
which  in  accordance  with  Article  16(2),  third  subparagraph,  of  Regulation  (EU) 
2021/2116 will be carried over to the 2025 agricultural reserve. 

The remaining surplus of EUR 554.4 million translates into additional revenue assigned 
to  the  EAGF  (C4)  to  be  carried  over  from  2024  to  2025,  reducing  the  amount  of 
appropriations needed in the Budget 2025. 

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