CELEX: 52009SC0164
Language: en
Date: 2009-02-13 00:00:00
Title: Commission Decision - Non-automatic carryover of non-differentiated appropriations from 2008 to 2009#Commission Decision - Non-automatic carryover of differentiated appropriations from 2008 to 2009#Commission Decision - Commitment appropriations to be made available again in 2009

EN
EN    EN
 ---pagebreak---    COMMISSION OF THE EUROPEAN COMMUNITIES
                          Brussels, 13.2.2009
                          SEC(2009) 164 final
            COMMISSION DECISION
        NON-AUTOMATIC CARRYOVER OF
     NON-DIFFERENTIATED APPROPRIATIONS
              FROM 2008 TO 2009
            COMMISSION DECISION
        NON-AUTOMATIC CARRYOVER OF
       DIFFERENTIATED APPROPRIATIONS
              FROM 2008 TO 2009
            COMMISSION DECISION
   COMMITMENT APPROPRIATIONS TO BE MADE
           AVAILABLE AGAIN IN 2009
EN                                            EN
 ---pagebreak---                                        COMMISSION DECISION
                               NON-AUTOMATIC CARRYOVER OF
                          NON-DIFFERENTIATED APPROPRIATIONS
                                           FROM 2008 TO 2009
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to Article 9 (2) of the Financial Regulation of 25 June 2002 applicable to the
   general budget of the European Communities1, Council Regulation No 1605/20022,
   Whereas:
   The non-differentiated appropriations referred hereinafter should be carried over,
   HAS DECIDED AS FOLLOWS:
                                                  Sole Article
   1.       The following appropriations from Section III (Commission) of the 2008 budget are
            hereby carried over to 2009 for the reasons set out in the annex.
            € 921 055 for non-differentiated appropriations.
   2.       The Council and Parliament shall be informed of this decision.
   Done at Brussels, 13 February 2009
                                                     For the Commission
                                                     Dalia Grybauskaité
                                                     Member of the Commission
   1
          OJ L 248, 16.09.2002, p.l
   2
          Regulation of 25.06.2002; these provisions are set out on the following pages.
EN                                                      2                                       EN
 ---pagebreak---                                Extract from the Financial Regulation
                                               Article 9
   Paragraph 1
   Appropriations which have not been used at the end of the financial year for which they were
   entered shall be cancelled. However, they may be carried over to the following financial year
   only, by a decision taken by the institution concerned by 15 February at the latest, in
   accordance with paragraphs 2 and 3 or be carried over automatically in accordance with
   paragraph 4.
   Paragraph 2
   Commitment appropriations and non-differentiated appropriations not yet committed at the
   close of the financial year may be carried over in respect of:
          (a)      amounts corresponding to commitment appropriations for which most of the
                   preparatory stages of the commitment procedure have been completed by 31
                   December. These amounts may then be committed up to 31 March of the
                   following year;
          (b)      amounts which are necessary when the legislative authority has adopted a basic
                   act in the final quarter of the financial year and the Commission has been
                   unable to commit the appropriations provided for this purpose by 31
                   December.
EN                                                 3                                              EN
 ---pagebreak---             CARRYOVER OF NON-DIFFERENTIATED APPROPRIATIONS*
          2008                                           2009                    Amount to be
                                                                     Ref. Fin.
   No.   Budget                    Heading              Budget                   carried over
                                                                       Reg.
          Item                                           Item                       (in €)
                   Galileo Programme - Expenditure on
   1   06 01 04 12                                    06 01 04 12 article 9 § 2a    921 055.00
                   administrative management
                   HEADING 1a - TOTAL                                               921 055.00
                   GRAND TOTAL                                                      921 055.00
                                * See ANNEX 1: Carryover of Non-differentiated Appropriations
EN                                             4                                               EN
 ---pagebreak---                                         COMMISSION DECISION
                                NON-AUTOMATIC CARRYOVER OF
                               DIFFERENTIATED APPROPRIATIONS
                                            FROM 2008 TO 2009
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to Article 9 (2) and (3) of the Financial Regulation of 25 June 2002 applicable
   to the general budget of the European Communities3, Council Regulation No 1605/20024,
   Whereas:
   The differentiated appropriations referred hereinafter should be carried over,
   HAS DECIDED AS FOLLOWS:
                                                   Sole Article
   1.       The following appropriations from Section III (Commission) of the 2008 budget are
            hereby carried over to 2009 for the reasons set out in the annex.
            € 371 888 235.86 in commitment appropriations
            € 1 158 562 944.46 in payment appropriations
   2.       The Council and Parliament shall be informed of this decision.
   Done at Brussels, 13 February 2009
                                                      For the Commission
                                                      Dalia Grybauskaité
                                                      Member of the Commission
   3
           OJ L 248, 16.09.2002, p.1
   4
           Regulation of 25.06.2002; these provisions are set out on the following pages.
EN                                                       5                                       EN
 ---pagebreak---                                Extract from the Financial Regulation
                                                Article 9
   Paragraph 1
   Appropriations which have not been used at the end of the financial year for which they were
   entered shall be cancelled. However, they may be carried over to the following financial year
   only, by a decision taken by the institution concerned by 15 February at the latest, in
   accordance with paragraphs 2 and 3 or be carried over automatically in accordance with
   paragraph 4.
   Paragraph 2
   Commitment appropriations and non-differentiated appropriations not yet committed at the
   close of the financial year may be carried over in respect of:
           (a)     amounts corresponding to commitment appropriations for which most of the
                   preparatory stages of the commitment procedure have been completed by
                   31 December. These amounts may then be committed up to 31 March of the
                   following year;
           (b)     amounts which are necessary when the legislative authority has adopted a basic
                   act in the final quarter of the financial year and the Commission has been
                   unable to commit the appropriations provided for this purpose by
                   31 December.
   Paragraph 3
   Payment appropriations may be carried over in respect of amounts needed to cover existing
   commitments or commitments linked to commitment appropriations carried over, when the
   appropriations provided for the relevant lines in the budget for the following financial year do
   not cover requirements. The institution concerned shall first use the appropriations authorised
   for the current financial year and shall not use the appropriations carried over until the former
   are exhausted.
   Paragraph 4
   Non-differentiated appropriations corresponding to obligations duly contracted at the close of
   the financial year shall be carried over automatically to the following financial year only.
EN                                                  6                                                EN
 ---pagebreak---                   CARRYOVER OF COMMITMENT APPROPRIATIONS*
          2008                                                      2009                    Amount to be
                                                                                Ref. Fin.
   No.   Budget                     Heading                        Budget                   carried over
                                                                                   Reg.
          Item                                                      Item                        (in €)
   1   04 04 01 03 Working conditions                            04 04 01 03 article 9 § 2a   1 140 712.50
   2   04 04 01 06 Support for implementation                    04 04 01 06 article 9 § 2b     781 000.00
                   Support for research cooperation in the
   3   09 04 01 01 area of information and communication         09 04 01 01 article 9 § 2a     377 485.00
                   technologies (ICTs - Cooperation)
                   HEADING 1a - TOTAL                                                         2 299 197.50
                   European Regional Development Fund
   4   13 03 19    (ERDF)       -     European       territorial 13 03 19    article 9 § 2a  15 945 355.00
                   cooperation
                   HEADING 1b - TOTAL                                                        15 945 355.00
                   Closer dialogue with the fishing industry
   5   11 04 01    and those affected by the common              11 04 01    article 9 § 2a     250 000.00
                   fisheries policy
                   HEADING 2 - TOTAL                                                            250 000.00
   6   18 02 04 01 Schengen Information System (SIS II)          18 02 04 01 article 9 § 2a   1 204 233.00
   7   18 02 05    Visa information system (VIS)                 18 02 05    article 9 § 2a   1 204 233.00
   8   18 02 06    External Borders Fund                         18 02 06    article 9 § 2a  36 543 374.96
   9   18 03 03    European Refugee Fund                         18 03 03    article 9 § 2a     594 119.21
   10  18 03 09    European Fund for the Integration of          18 03 09    article 9 § 2a     525 019.67
                   Third-country Nationals
   11  18 03 10    European Return Fund                          18 03 10    article 9 § 2a  35 042 708.52
                   HEADING 3a - TOTAL                                                        75 113 688.36
   12  13 06 01    European Union Solidarity Fund -              13 06 01    article 9 § 2a   7 605 445.00
                   Member States
                   HEADING 3b - TOTAL                                                         7 605 445.00
   13  21 04 06    Water management          in    developing    21 04 06    article 9 § 2a   3 000 000.00
                   countries
   14  22 02 07 01 Regional and horizontal programmes            22 02 07 01 article 9 § 2a   2 674 550.00
   15  22 02 08    Pilot project for preserving and restoring    22 02 08    article 9 § 2a   3 000 000.00
                   cultural heritage in conflict areas
   16  21 02 03    Food Security                                 21 02 03    article 9 § 2b 262 000 000.00
                   HEADING 4 - TOTAL                                                        270 674 550.00
                   GRAND TOTAL                                                              371 888 235.86
                                        * See ANNEX 2: Carryover of Commitment Appropriations
EN                                                       7                                                 EN
 ---pagebreak---                    CARRYOVER OF PAYMENT APPROPRIATIONS*
           2008                                                             2009    Amount to be
   No.   Budget                            Heading                        Budget    carried over
           Item                                                             Item       (in €)
                   Completion of programme for enterprises:
   1   01 04 05    improvement of the financial environment for small   01 04 05     10 040 000.00
                   and middle-sized enterprises (SMEs)
   2   10 04 01 01 Completion of previous joint programme - EC          10 04 01 01   1 000 000.00
   3   10 04 01 02 Completion of previous joint programme - Euratom     10 04 01 02      84 707.16
   4   14 05 02    Computerisation of the excise system (EMCS)          14 05 02      1 746 700.67
                   Pan-European e-Government services to public
   5   26 03 01 01                                                      26 03 01 01   4 000 000.00
                   administrations, enterprises and citizens (IDABC)
                   HEADING 1a – TOTAL                                                16 871 407.83
                   Cross-border cooperation (CBC) - Contribution from
   6   13 05 03 01                                                      13 05 03 01  15 000 000.00
                   Heading 1-b
                   HEADING 1b – TOTAL                                                15 000 000.00
   7   05 04 05 01 Rural development programmes                         05 04 05 01 774 864 326.02
   8   05 08 02    Surveys on the structure of agricultural holdings    05 08 02      5 429 740.00
   9   05 08 03    Restructuring of systems for agricultural surveys    05 08 03        880 791.00
                   Subsidy for the European Environment Agency -
   10  07 03 09 02                                                      07 03 09 02     480 000.00
                   Subsidy under Title 3
   11  07 03 11    Pilot project - Forest protection and conservation   07 03 11      1 200 000.00
                   Preparatory action - An integrated coastal
   12  07 03 13                                                         07 03 13        500 000.00
                   communication and risk management system
                   Closer dialogue with the fishing industry and those
   13  11 04 01                                                         11 04 01        200 000.00
                   affected by the common fisheries policy
   14  11 09 01    Preparatory action - Maritime policy                 11 09 01        376 574.50
                   HEADING 2 – TOTAL                                                783 931 431.52
   15  18 05 05 01 European Police College - Subsidy under Titles 1 & 2 18 05 05 01   2 507 162.95
   16  18 05 05 02 European Police College - Subsidy under Title 3      18 05 05 02   3 092 837.05
   17  18 08 01    Prince - Area of freedom, security and justice       18 08 01        290 000.00
                   HEADING 3a - TOTAL                                                 5 890 000.00
   18  13 06 01    European Union Solidarity Fund - Member States       13 06 01      7 605 445.00
                   HEADING 3b – TOTAL                                                 7 605 445.00
EN                                                    8                                            EN
 ---pagebreak---            2008                                                              2009     Amount to be
   No.   Budget                           Heading                          Budget      carried over
           Item                                                              Item         (in €)
                   The Sapard pre-accession instrument - Completion of
   19  05 05 01 01                                                       05 05 01 01   165 281 000.00
                   the programme (2000 to 2006)
                   Pilot project - Environmental monitoring of the Black
                   Sea Basin and a common European framework
   20  07 02 03                                                          07 02 03          500 000.00
                   programme for the development of the Black Sea
                   region
                   Instrument for Pre-Accession Assistance (IPA) -
   21  13 05 02                                                          13 05 02      157 295 000.00
                   Regional Development component
   22  19 11 02    Information programmes for non-member countries       19 11 02        2 422 662.30
                   HEADING 4 – TOTAL                                                   325 498 662.30
                   Damage requests resulting from legal procedures
   23  03 03 02    against the Commission's decisions in the field of    03 03 02        3 765 997.81
                   competition policy
                   HEADING 5 – TOTAL                                                     3 765 997.81
                   GRAND TOTAL                                                       1 158 562 944.46
                                          * See ANNEX 3: Carryover of Payment Appropriations
EN                                                 9                                                  EN
 ---pagebreak---                                        COMMISSION DECISION
                      COMMITMENT APPROPRIATIONS TO BE MADE
                                     AVAILABLE AGAIN IN 2009
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to Article 157 of the Financial Regulation of 25 June 2002 applicable to the
   general budget of the European Communities,5 Council Regulation No 1605/20026,
   Whereas:
   The appropriations referred hereinafter should be made available again in 2009,
   HAS DECIDED AS FOLLOWS:
                                                  Sole Article
   1.       € 21 833.15 from Section III (Commission) of the 2008 budget shall be made
            available again in 2009 for the reasons set out in the annex.
   2.       The Council and Parliament shall be informed of this decision.
   Done at Brussels, 13 February 2009
                                                     For the Commission
                                                     Dalia Grybauskaité
                                                     Member of the Commission
   5
          OJ L 248, 16.09.2002, p.1
   6
          Regulation of 25.06.2002; these provisions are set out on the following pages.
EN                                                     10                                     EN
 ---pagebreak---                                Extract from the Financial Regulation
                                              Article 157
   The Commission shall automatically decommit appropriations that have been committed as
   provided for in the regulations referred to in Article 155.
   The decommitted appropriations may be made available again in the event of a manifest error
   attributable solely to the Commission.
   To this end, the Commission shall examine decommitments made during the previous
   financial year and decide, by 15 February of the current year, on the basis of requirements,
   whether it is necessary to make the corresponding appropriations available again.
EN                                                 11                                           EN
 ---pagebreak---        COMMITMENT APPROPRIATIONS TO BE MADE AVAILABLE AGAIN*
           2008                                                    2009    Amount made
   No.   Budget                            Heading               Budget    available again
           Item                                                    Item         (in €)
                    Completion of European Social Fund (ESF) -
   1   04 02 03                                                04 02 03           21 833.15
                    Objective 1 (prior to 2000)
                    HEADING 1b – TOTAL                                            21 833.15
                    GRAND TOTAL                                                   21 833.15
              * See ANNEX 4: Commitment Appropriations to be made available again in 2009
EN                                                 12                                       EN
 ---documentbreak---    EN
EN    EN
 ---pagebreak---                                                         ANNEX 1
                CARRYOVER OF NON-DIFFERENTIATED APPROPRIATIONS
                                                      GROUNDS
   1.         06 01 04 12 Galileo Programme - Expenditure on administrative management
                     Appropriation authorised 2008:                           1 000 000.00 €
                     Commitments at 31.12.2008:                                  78 945.00 €
                     Amount not used at 31.12.2008:                             921 055.00 €
                     Carryover:                                                 921 055.00 €
   In its conclusions of 29 November 2007, the Council (Transport) welcomed the Commission's commitment to
   call on a team of independent project management and risk analysis experts to examine implementation of the
   “Global Navigation Satellite System” (GNSS) programmes and make appropriate recommendations on a regular
   basis. On 26 June 2008 DG TREN therefore issued a call for tenders for the provision of advisory services, with
   4 August 2008 as the final date for submission. The Advisory Committee on Procurement and Contracts (ACPC)
   issued a favourable opinion on 20 November 2008. The authorising officer took a decision on the award of this
   contract on 2 December and the tenderers were informed of the results of the call for tender by post on
   5 December. The contract could not be signed in 2008 because of the minimum period required for informing
   tenderers and the need to obtain further details for the contract such as the experts' security accreditations, given
   the extremely sensitive nature of this sector with its high technological and commercial value.
EN                                                           1                                                           EN
 ---pagebreak---                                                       ANNEX 2
                       CARRYOVER OF COMMITMENT APPROPRIATIONS
                                                     GROUNDS
   1.         04 04 01 03 Working conditions
                      Appropriation authorised 2008:                       10 200 000.00 €
                      Commitments at 31.12.2008:                            6 816 740.48 €
                      Amount not used at 31.12.2008:                        3 383 259.52 €
                      Carryover:                                             1 140 712.50 €
   The carryover relates to the following projects:
              – VT/2008/057: € 99 812.50 (scoreboard for monitoring the strategy for health and safety at work)
              – VT/2008/071: € 289 700 (guide to good practice)
              – VT/2008/091: maximum: € 254 874 (guidelines for the training of workers exposed to asbestos)
              – VT/2008/063: maximum: € 496 325 (survey of the social, environmental and economic impact of
                  possible amendments to Directive 2004/37/EC on the protection of workers from the risks related
                  to exposure to carcinogens or mutagens)
              – Total: € 1 140 712.50
   The implementing rules require a sufficiently advanced stage of preparation for the carryover of commitment
   appropriations in the case of individual commitments within the meaning of Article 76 of the Financial
   Regulation. Article 6 (2) (b) of the implementing rules states "this advanced stage of preparation of the contracts
   or agreements shall mean the completion of the selection of potential contractors or beneficiaries”.
   This selection phase closed on 2 December for project VT/2008/63 and on 5 December for projects VT/2008/57
   and VT/2008/71. As required by the procedure, the rejected and successful tenderers were notified from
   5 December onwards.
   As a 15-day time limit has to be respected after tenderers are notified, the contract could not be signed by the
   two parties in 2008.
   In the case of VT/2008/091, DG EMPL's Internal Procurement and Contracts Committee (CIAME) has asked for
   a revision of the evaluation report. The selection phase has been completed, but the notifications will be sent in
   early 2009.
   2.         04 04 01 06 Support for implementation
                      Appropriation authorised 2008:                         1 750 000.00 €
                      Commitments at 31.12.2008:                               552 350.42 €
                      Amount not used at 31.12.2008:                         1 197 649.58 €
                      Carryover:                                               781 000.00 €
   Tendering procedure VT/2008/088, published in the OJ on 23 August 2008 has been completed.
   DG EMPL's Internal Procurement and Contracts Committee has issued a favourable opinion on the project (on
   27 November 2008), the award decision has been adopted and the letters to the proposed contractor and to the
   other tenderers were sent on 8 December 2008. As the 14-day time limit expired on 23 December, the contract
   could not be signed by the two parties in 2008.
   € 781 000 is to be carried over to 2009.
EN                                                         2                                                           EN
 ---pagebreak---    3.         09 04 01 01 Support for research cooperation in the area of information and
              communication technologies (ICTs - Cooperation)
                      Appropriation authorised 2008:                    1 016 201 038.83 €
                      Commitments at 31.12.2008:                        1 015 788 619.23 €
                      Amount not used at 31.12.2008:                          412 419.60 €
                      Carryover:                                              377 485.00 €
   The total amount of the carry over is € 377 485 and it concerns two contracts.
   (1)      The successful tenderer sent the signed contract as well as the originals of the signed declaration of
            honour with respect to the exclusion criteria and absence of conflict of interest (annex IV of the tender
            specifications) to the Commission on 17th December 2008. However, the successful tenderer was not
            able to provide before the 31st December 2008 the official judicial records from the Norwegian national
            authorities, in accordance with art 5.1.4 of the tender specifications. The Commission could therefore
            not sign the contract and a decommitment was done on the 22nd December in order to enable the carry-
            over of funds to 2009. It is expected that the judicial records from the national authorities will be
            delivered to the Commission at the beginning of 2009, therefore there is reasonable assurance that the
            contract will be signed before 31st March 2009. For this first part of the carryover the concerned
            amount is € 232 485.
   (2)      The award decision for this service contract was signed on 8 December 2008. Information letters were
            sent the same day, asking the successful tenderer to provide documentary evidence for the exclusion
            criteria. The successful tenderer informed the Commission by note dated 9 December 2008, that he had
            requested a certificate from the Italian Tax Agency, regarding the obligations relating to payment of
            taxes, to comply with article 5.1.4.1. of the Tender Specifications, and that delivery of this certificate
            would take at least 4 weeks. The Commission could therefore not sign the contract before the end of
            2008. A decommitment was effected on the 23rd December in order to enable the carry-over of funds to
            2009. The delivery of the required certificate is expected for beginning of January 2009, therefore there
            is reasonable assurance that the contract will be signed before 31st March 2009. For this second part of
            the carryover the concerned amount is € 145 000.
   4.         13 03 19 European Regional Development Fund (ERDF) - European territorial
              cooperation
                      Appropriation authorised 2008:                    1 069 173 687.00 €
                      Commitments at 31.12.2008:                        1 053 228 332.00 €
                      Amount not used at 31.12.2008:                       15 945 355.00 €
                      Carryover:                                           15 945 355.00 €
   Two ENPI Cross-Border Cooperation (CBC) programmes (Spain-Morocco and CBC Atlantic) having not been
   submitted in time to the Commission, the related commitment appropriations were transferred to the Territorial
   Cooperation budget line mid-2008. These commitment appropriations (€ 12 984 722.00) will be made available
   for a new Territorial Cooperation programme for the external borders of Spain. Given that the inter-service
   consultation on this programme has been completed in 2008, the Commission has decided to carry this amount
   forward to 2009.
   In addition, two IPA-CBC programmes (Greece-Turkey and Cyprus-Turkey) have not been submitted to the
   Commission by the end of June 2008 and in accordance with Art. 21.5 of Reg. 1083/2006, the ERDF
   contribution for these programmes (€ 2 960 633) shall be made available to the Member States concerned, i.e.
   Cyprus and Greece. The two Member States have decided that the additional credits should be allocated to the
   existing Greece-Cyprus programme. As the modification of the decision is ongoing and the first inter-service
   consultation on the modified programme has been completed, this amount has to be carried forward to 2009 too.
EN                                                          3                                                          EN
 ---pagebreak---    5.          11 04 01 Closer dialogue with the fishing industry and those affected by the
               common fisheries policy
                      Appropriation authorised 2008:                         6 050 000.00 €
                      Commitments at 31.12.2008:                             4 985 409.82 €
                      Amount not used at 31.12.2008:                         1 064 590.18 €
                      Carryover:                                               250 000.00 €
   The North Sea Regional Advisory Council (NS RAC) established in accordance with Commission Decision of
   09/11/04 (2004/774/EC), submitted on 02/12/08 a grant application form in order to renew for the fifth
   consecutive year its specific agreement with the Commission. This application was not complete. The
   Commission has met the Executive secretary and written to the RAC in order to help the NS RAC to complete
   the application. Most outstanding parts have now been clarified and the remaining points will be addressed in the
   coming weeks which will allow the specific grant agreement to be signed before 31/03/09.
   6.          18 02 04 01 Schengen Information System (SIS II)
                      Appropriation authorised 2008:                        26 620 000.00 €
                      Commitments at 31.12.2008:                            20 913 086.18 €
                      Amount not used at 31.12.2008:                         5 706 913.82 €
                      Carryover:                                             1 204 233.00 €
   The carryover relates to an individual contract. It concerns a negotiated procedure with the French authorities for
   the preparation of the operational management of the Strasbourg site where the SIS II system is to be housed.
   All the preparatory stages for these commitments were completed by the end of 2008, including the award
   decision and contract notification. However, it was not possible for the commitment to be made and for the two
   parties to sign the contract before the end of December 2008.
   7.          18 02 05 Visa information system (VIS)
                      Appropriation authorised 2008:                        18 000 000.00 €
                      Commitments at 31.12.2008:                            16 503 243.46 €
                      Amount not used at 31.12.2008:                         1 496 756.54 €
                      Carryover:                                             1 204 233.00 €
   The carryover relates to an individual contract. It concerns a negotiated procedure with the French authorities for
   the preparation of the operational management of the Strasbourg site where the VIS system is to be housed.
   All the preparatory stages for these commitments were completed by the end of 2008, including the award
   decision and contract notification. However, it was not possible for the commitment to be made and for the two
   parties to sign the contract before the end of December 2008.
   8.          18 02 06 External Borders Fund
                      Appropriation authorised 2008:                       169 500 000.00 €
                      Commitments at 31.12.2008:                           132 956 625.04 €
                      Amount not used at 31.12.2008:                        36 543 374.96 €
                      Carryover:                                            36 543 374.96 €
   In 2008 the Commission approved 18 of the 23 annual programmes planned for the External Borders Fund;
   € 36 543 375 in commitment appropriations were not used corresponding to the annual programmes which were
   not adopted. This was due either to late presentation of the programmes or to difficulties in negotiations between
   the authorities in the Member States and the Commission. The 5 programmes which were not adopted meet the
   conditions for carrying over appropriations. The 5 Member States had submitted the final version of their annual
   programmes, included all adjustments requested by the Commission and the inter-service consultations for these
   annual programmes were launched in 2008. The adoption of these programmes will be completed once the carry-
   over process is agreed, well before March 2009 (Member states concerned: Czech Republic, Finland, Lithuania,
   Poland and Portugal).
EN                                                          4                                                          EN
 ---pagebreak---    9.          18 03 03 European Refugee Fund
                      Appropriation authorised 2008:                      71 500 000.00 €
                      Commitments at 31.12.2008:                          70 905 880.79 €
                      Amount not used at 31.12.2008:                         594 119.21 €
                      Carryover:                                             594 119.21 €
   In 2008 the Commission approved 25 out of 26 2008 annual programmes and 25 out of 26 multiannual
   programmes planned for the European Refugee Fund. The only annual and multiannual programme not adopted
   was for Ireland. The inter-service consultation for the Irish programme was finalised by 11 December 2008. The
   Consultation of the SOLID Committee was made and the “scrutiny” of the European Parliament expired on
   22 December 2008. As all the necessary steps have been successfully passed, the adoption process will be
   completed before the end of March 2009. The written procedure is awaiting the agreement of the carry-over
   credits.
   10.         18 03 09 European Fund for the Integration of Third-country Nationals
                      Appropriation authorised 2008:                      77 500 000.00 €
                      Commitments at 31.12.2008:                          76 974 980.33 €
                      Amount not used at 31.12.2008:                         525 019.67 €
                      Carryover:                                             525 019.67 €
   In 2008 the Commission approved all the annual and multiannual programmes planned for the European Fund
   for the Integration of Third-country Nationals, except for the 2008 annual programme for Malta. The inter-
   service consultation for this programme was finalised by 18 December 2008. As the Comitology procedure was
   not required, all the necessary steps have been successfully completed. The adoption process will be completed
   before the end of March 2009.
   11.         18 03 10 European Return Fund
                      Appropriation authorised 2008:                      55 500 000.00 €
                      Commitments at 31.12.2008:                          19 999 096.95 €
                      Amount not used at 31.12.2008:                      35 500 903.05 €
                      Carryover:                                          35 042 708.52 €
   In 2008 the Commission approved 10 of the 26 annual programmes planned for the Return Fund; € 35 500 903
   in commitment appropriations were not used corresponding mainly to the annual programmes which were not
   adopted. This was due to the late adoption of the Return directive, to late presentation of the programmes or to
   difficulties in negotiations between the authorities in the Member States and the Commission. The 16
   programmes which were not adopted meet the conditions for carrying over appropriations. The 16 Member
   States had submitted the final version of their annual programmes, included all adjustments requested by the
   Commission and the inter-service consultations for these annual programmes were launched in 2008. The
   adoption of these programmes will be completed once the carry-over process is agreed, well before March 2009
   (Member states concerned: Austria, Belgium, Bulgaria, Cyprus, Czech republic, France, Germany, Greece,
   Ireland, Lithuania, Luxembourg, Netherlands, Portugal, Slovakia, Spain and Sweden).
   12.         13 06 01 European Union Solidarity Fund – Member States
                      Appropriation authorised 2008:                     280 796 642.00 €
                      Commitments at 31.12.2008:                         273 191 197.00 €
                      Amount not used at 31.12.2008:                       7 605 445.00 €
                      Carryover:                                           7 605 445.00 €
   The appropriations entered into the 2008 budget under budget line 13 06 01 00 regarding DG REGIO managed
   Solidarity Fund (Member States) amount to € 280 796 642.00. This credit includes an amount of € 7 605 445.00
   for the Cyprus droughts for which the decision to mobilise the Solidarity Fund and amending budget 10/2008
   have only been adopted on 18 December 2008. As a result, the Commission has decided to carry forward the
   balance of both commitment and payment appropriations to enable the implementation of the decision in 2009.
EN                                                           5                                                      EN
 ---pagebreak---    13.        21 04 06 Water management in developing countries
                       Appropriation authorised 2008:                        3 000 000.00 €
                       Commitments at 31.12.2008:                                      0.00 €
                       Amount not used at 31.12.2008:                        3 000 000.00 €
                       Carryover:                                            3 000 000.00 €
   The Commission considered that innovatory projects of a cross-border nature should be selected for the water
   management sector. Exceptionally, the selection of these major projects could not be finalised until the end of
   the year. All the procedural stages for the preparation of these projects have been completed and the
   interdepartmental consultation on the decisions has also finished. €3 million has to be carried over to commit the
   projects in early 2009 and thus obtain quick benefits from the results of the pilot projects selected.
   14.        22 02 07 01 Regional and horizontal programmes
                       Appropriation authorised 2008:                      132 568 550.00 €
                       Commitments at 31.12.2008:                          125 128 000.00 €
                       Amount not used at 31.12.2008:                        7 440 550.00 €
                       Carryover:                                            2 674 550.00 €
   Since 1995, the EU and its Mediterranean partners have been engaged in a dialogue at political, institutional and
   technical levels within the framework of the Barcelona Process. This partnership was further strengthened at the
   Paris Summit for the Mediterranean on 13 July 2008, which saw the launch of the Union for the Mediterranean
   (UofM). At the Paris Summit, three candidate and potential candidate countries became full members of the
   UofM, i.e. Croatia, Bosnia and Herzegovina and Montenegro. Turkey and Albania were already members.
   During the course of the year it thus became apparent that DG ELARG would have to contribute to the activities
   implemented within the framework of the UofM, which are mainly coordinated by DG RELEX, as well as
   AIDCO for its operational aspects. Once the exact needs were known (which was not until late 2008),
   DG ELARG prepared a financing proposal for this purpose. The amount necessary for the programme is
   € 3.2 million (the remaining funds will come from assigned revenue available on the same budget line). The
   Inter-service Consultation was completed on 9 December 2008. As the funds come from the overall IPA
   envelope, it is necessary to obtain the opinion of the IPA committee by written procedure once the decision for
   this carry-over has been adopted. It was therefore not possible to adopt the programme before the end of the
   year, but all the relevant preparatory steps have been taken.
   15.        22 02 08 Pilot project for preserving and restoring cultural heritage in conflict
              areas
                       Appropriation authorised 2008:                        3 000 000.00 €
                       Commitments at 31.12.2008:                                      0.00 €
                       Amount not used at 31.12.2008:                        3 000 000.00 €
                       Carryover:                                            3 000 000.00 €
   On 13 December 2007, the European Parliament decided to include a new Pilot Project Preserving and Restoring
   Cultural Heritage Areas in Post-Conflict Areas within the 2008 Budget of the European Communities. The
   European Commission is charged now with the implementation of this budget line.
   Unfortunately, unforeseeable political and technical difficulties in Bosnia and Herzegovina, reported by our
   Delegation in Sarajevo, have resulted in delays in the drafting of the Financing Decision.
   DG ELARG gathered the necessary information from our Delegation in Bosnia Herzegovina and the Liaison
   Office in Kosovo, and drafted the documents for the final approval of the aforementioned decision. The inter-
   service consultation was finally closed on 1 December. Nevertheless, given the tight translation deadlines it was
   not possible to complete the adoption of the Financial Decision before the end of the year.
EN                                                           6                                                        EN
 ---pagebreak---    16.        21 02 03 Food Security
                      Appropriation authorised 2008:                    262 000 000.00 €
                      Commitments at 31.12.2008:                                   0.00 €
                      Amount not used at 31.12.2008:                    262 000 000.00 €
                      Carryover:                                        262 000 000.00 €
   Regulation (EC) No 1337/2008 of the European Parliament and of the Council establishing a "Food Facility"
   was adopted on 16 December 2008 and published on 31 December 2008 (OJ L 354).
   As a result, the financing decision procedure could not be started until 2008 and a carryover of €262 million in
   commitment appropriations (up to 31 December 2009) is put forward for line 21.0203 on the basis of Article
   9(2)(b) of the Financial Regulation.
EN                                                        7                                                         EN
 ---pagebreak---                                                       ANNEX 3
                           CARRYOVER OF PAYMENT APPROPRIATIONS
                                                     GROUNDS
   1.         01 04 05 Completion of programme for enterprises: improvement of the
              financial environment for small and middle-sized enterprises (SMEs)
                      Appropriation authorised 2008:                       36 185 000.00 €
                      Commitments at 31.12.2008:                           19 533 157.53 €
                      Amount not used at 31.12.2008:                       16 651 842.47 €
                      Carryover:                                           10 040 000.00 €
   In the financial year 2009, the payment appropriations for the Multiannual Programme for enterprise and
   entrepreneurship, and in particular for small and medium-sized enterprises (Council Decision 2000/819/EC)
   amount to € 49 950 000.
   However, in the light of the up-to-date information from the EIF, the internal calculation of budget payments in
   2009 to the corresponding trust accounts results in an estimate of € 59 990 000.
   The estimate of € 59 990 000 thus exceeds the amount of the payment appropriations available in 2009 by
   € 10 040 000. Taking account of the level of unconsumed payment appropriations in 2008 (amounting to
   € 16 185 000) the Commission has decided to carry over to 2009 the additional amount which is deemed
   necessary to fully cover the payment requirements in this financial year in line with the information provided by
   the EIF, and this in accordance with Art.9.3 of the Financial Regulation.
   2.         10 04 01 01 Completion of previous joint programme - EC
                      Appropriation authorised 2008:                        4 600 000.00 €
                      Commitments at 31.12.2008:                            2 645 545.24 €
                      Amount not used at 31.12.2008:                        1 954 454.76 €
                      Carryover:                                            1 000 000.00 €
   In its budget request for 2009 the Joint Research Centre (JRC) estimated its requirements for the completion of
   previous joint programmes at € 2 500 000. This line was cut back drastically during the 2009 budgetary
   procedure (by € 1 500 000).
   In 2009, after a number of decommitments, the outstanding commitments still to be covered come to
   € 2 338 290.
   On the basis of an updated estimate of outstanding invoices to be paid in 2009, € 1 000 000 will have to be
   carried over to obtain a sufficient volume of payment appropriations to cover the obligations entered into.
   3.         10 04 01 02 Completion of previous joint programme - Euratom
                      Appropriation authorised 2008:                          670 000.00 €
                      Commitments at 31.12.2008:                              585 292.84 €
                      Amount not used at 31.12.2008:                           84 707.16 €
                      Carryover:                                               84 707.16 €
   In its budget request for 2009 the JRC estimated its requirements for the completion of previous joint
   programmes at € 600 000. This line was cut back drastically during the 2009 budgetary procedure (by €300 000).
   In 2009, after a number of decommitments, the outstanding commitments still to be covered come to
   € 0.7 million.
   On the basis of an updated estimate of outstanding invoices to be paid in 2009, € 84 707 will have to be carried
   over to obtain a sufficient volume of payment appropriations to cover the obligations entered into.
EN                                                          8                                                        EN
 ---pagebreak---    4.          14 05 02 Computerisation of the excise system (EMCS)
                      Appropriation authorised 2008:                          4 700 000.00 €
                      Commitments at 31.12.2008:                              2 953 299.33 €
                      Amount not used at 31.12.2008:                          1 746 700.67 €
                      Carryover:                                              1 746 700.67 €
   Due to the decision of the Budgetary Authority to significantly reduce the budget for payment appropriations for
   given budget line (14 05 02), this item will not dispose in 2009 of a sufficient amount of payment appropriations
   to cover commitments signed before 31/12/2008 and the Commission would not be able to fulfil legal
   obligations arising from already signed contracts.
   The major requirements of payment appropriations in 2009 are related to the contracts signed under the
   following projects:
   (1)       Specifications, Development, Maintenance and Support of telematic systems to control the movements
             of products subject to excise duty within the European Community under the excise-duty-suspension
             arrangement (EMCS-DEV). For these contracts we estimate that we will need about € 1.4 million of
             payment appropriations in 2009.
   (2)       Provision of services to cover IT service management for the IT systems of the Directorate-General for
             Taxation and Customs Union (ITSM). For these contracts we estimate that we will need about
             € 1.5 million of payment appropriations in 2009.
   The total need is estimated to be at least of € 2.9 million while only € 0.67 million in payment appropriations are
   available in 2009.
   5.          26 03 01 01 Pan-European e-Government services to public administrations,
               enterprises and citizens (IDABC)
                      Appropriation authorised 2008:                        29 461 601.50 €
                      Commitments at 31.12.2008:                            22 158 744.67 €
                      Amount not used at 31.12.2008:                          7 302 856.83 €
                      Carryover:                                              4 000 000.00 €
   The maturity of IDABC projects is such that payment credits allocated to 2009 (€ 24.7 M) will be fully spent by
   the closing of most of the remaining outstanding commitments (€ 41.1 M in total) and the payments for the 2009
   commitments (€ 20 M are budgeted in 2009).
   In 2008, payments related to some important projects were unexpectedly not processed. The main reason for the
   lower than planned consumption of payment credits in 2008 concerned the biggest action in the IDABC Work
   Programme (sTESTA, secure TransEuropean Services for Telematics between Administrations, which consumes
   around 50% of the global budget), where no work done in the second half of the year by the network provider
   could be invoiced because of serious quality issues from the contractor. Relevant information was only available
   at the very end of the year. As quality issues are now being solved, invoices need to be paid in 2009.
   Postponing invoices to 2009 will represent an additional burden on payment appropriations of the year from
   € 4 to 4.6 M. The Commission has therefore decided to carry over of € 4 M of payment credits to 2009.
   6.          13 05 03 01 Cross-border cooperation (CBC) – Contribution from Heading 1-b
                      Appropriation authorised 2008:                        15 000 000.00 €
                      Commitments at 31.12.2008:                                       0.00 €
                      Amount not used at 31.12.2008:                        15 000 000.00 €
                      Carryover:                                            15 000 000.00 €
   The appropriations for payment entered into the 2008 Budget under budget line 13 05 03 01 regarding IPA
   cross-border component programmes managed by DG Regio amount to € 15 000 000.00. This amount has been
   calculated to cover foreseeable pre-financing payments regarding the 10 IPA cross-border programmes managed
   by DG REGIO, plus possible interim payments.
EN                                                           9                                                         EN
 ---pagebreak---    With the approval of most of the IPA cross-border programmes in early 2008, the finalising of the programme
   management and control system descriptions by the participating countries has been substantially delayed.
   Therefore, pre-financing payments as well as any interim payments will take place only in 2009. As a result, the
   Commission has decided to carry forward the payment appropriations (€ 15 000 000.00) to meet in 2009 the
   needs of the pre-financing payments, plus possible interim payments.
   7.          05 04 05 01 Rural development programmes
                       Appropriation authorised 2008:                    9 313 705 000.00 €
                       Commitments at 31.12.2008:                        8 538 840 673.98 €
                       Amount not used at 31.12.2008:                      774 864 326.02 €
                       Carryover:                                          774 864 326.02 €
   The figure for the utilisation of payment appropriations in 2008 shows, against all expectations, that more than
   €774 million will not be used. This is mainly due to the fact that declarations of expenditure in the third quarter
   were lower than the forecasts originally made by the Member States. The discrepancy was due to the late
   approval of a significant number of programmes (in 2008) which slowed down the rate of implementation of the
   programmes in question. In addition, in several Member States some of the payment requests could not be
   satisfied as the commitment appropriations available had been consumed. The requests which could not be met
   as a result of the full use of commitment appropriations accounted for more than €153 million of the figure.
   These cyclical difficulties will increase the amount of payment appropriations required in 2009 to meet
   obligations dating from 2008. Moreover, the appropriations available for 2009 are even lower than the
   appropriations planned for 2008 and will not cover all the requirements for the year.
   The payment appropriations not used in 2008 will therefore have to be carried over to 2009 to meet both existing
   payment requests and those which will probably be presented by the Member States. The Commission has
   already announced its intention to carry over €700 million in payment appropriations. An update of
   requirements, with particular account being taken of the need to ease Member States' cash-flow management,
   suggests that this carryover will have to be increased.
   8.          05 08 02 Surveys on the structure of agricultural holdings
                       Appropriation authorised 2008:                       10 823 500.00 €
                       Commitments at 31.12.2008:                             3 760 565.14 €
                       Amount not used at 31.12.2008:                         7 062 934.86 €
                       Carryover:                                             5 429 740.00 €
   (1)       Reg. 1166/2008 repealing Reg. 571/88 was published on 1/12/2008 and entered into force on
             21/12/2008. It was therefore not possible to pay in 2008 the advances for ES, GR and PT, amounting to
             € 4 000 000 in respect of the 2009 survey. The grant agreements have already been sent to the MS
             concerned and it is expected that the advances will be paid in the first quarter of 2009.
   (2)       Requirements for the 2007 survey are as follows:
               – € 1 429 740 (BE, LU, NL, UK, DE, CY, SK): survey results were submitted before autumn 2008.
                   Checks carried out by Eurostat revealed the poor quality of many of these surveys and have
                   required corrected data from the MS concerned. This has therefore delayed the formal approval of
                   the surveys which is necessary in order to effect payment for them.
   Adding up the amounts of € 1 429 740 in respect of the 2007 survey and € 4 000 000 in respect of the 2009
   survey a total of € 5 429 740 is proposed to be carried over to 2009.
EN                                                          10                                                         EN
 ---pagebreak---    9.         05 08 03 Restructuring of systems for agricultural surveys
                      Appropriation authorised 2008:                         2 682 000.00 €
                      Commitments at 31.12.2008:                             1 365 796.18 €
                      Amount not used at 31.12.2008:                         1 316 203.82 €
                      Carryover:                                               880 791.00 €
   The under-execution for 2008 relates mainly to the MARS programme. During 2008 the following problems
   with the MARS programme have given rise to delays:
              – € 630 212 in respect of which the invoice or financial guarantee did not arrive in time to pay in
                  2008;
              – € 43 200 in respect of which the data requested will not be delivered until 2009. Payments may
                  therefore only be made in 2009;
              – € 207 379 for which insufficient working days have been invoiced and also, for which two
                  contracts have been issued later than planned thus creating a shift of payment credits.
   The payment appropriations foreseen for 2009 are not sufficient to cover these additional payments for 2008.
   Consequently, a carry over of unused payment credits from the 2008 to the 2009 exercise is necessary in order to
   honour payment applications which already exist and/or will shortly be completed with certain missing elements.
   The amount of payment credits, for which commitments have been already made in 2008, to be carried over is
   € 880 791.
   10.        07 03 09 02 Subsidy for the European Environment Agency - Subsidy under
              Title 3
                      Appropriation authorised 2008:                        13 972 000.00 €
                      Commitments at 31.12.2008:                            13 232 000.00 €
                      Amount not used at 31.12.2008:                           740 000.00 €
                      Carryover:                                               480 000.00 €
   In 2006 an amount of € 3 200 000 was transferred to budget line 07 04 01 02 (now 07 03 09 02) from Title 05
   for the purposes of the implementation by the European Environment Agency (EEA) of a specific project on the
   development and implementation of Global Monitoring for Environment, GMES - Fast Track Service on Land
   Monitoring. The project, implemented by the EEA under indirect centralised management, was the subject of a
   financing decision in December 2006 (C(2006)6609). The payment arrangements agreed with the EEA foresee
   an interim payment of € 480 000 following presentation and acceptance by the Commission of a report at
   15 November 2008.
   Although the report and request for payment were received from the EEA, the report is under examination and
   the interim payment could not be made by the end of 2008. The Commission has decided to carry forward the
   corresponding amount to 2009.
   11.        07 03 11 Pilot project - Forest protection and conservation
                      Appropriation authorised 2008:                         1 200 000.00 €
                      Commitments at 31.12.2008:                                       0.00 €
                      Amount not used at 31.12.2008:                         1 200 000.00 €
                      Carryover:                                             1 200 000.00 €
   This line is for a pilot project which was adopted by the budgetary authority in the 2007 budget but not extended
   in 2008. This pilot project is implemented under an administrative arrangement with the JRC. The administrative
   arrangement, which was signed in 2007, mentions a maximum duration of 40 months – the payment procedures
   provide for an interim payment of € 1 200 000 on presentation and acceptance of an interim report from the JRC.
   The administrative arrangement does not set any precise date for the report or for the interim payment. As the
   JRC has still not presented the interim report, the corresponding payment could not be made in 2008. The
   carryover of € 1 200 000 in payment appropriations will allow the request for the interim payment to be met
   in 2009.
EN                                                          11                                                       EN
 ---pagebreak---    12.         07 03 13 Preparatory action - An integrated coastal communication and risk
               management system
                      Appropriation authorised 2008:                        1 000 000.00 €
                      Commitments at 31.12.2008:                                     0.00 €
                      Amount not used at 31.12.2008:                        1 000 000.00 €
                      Carryover:                                              500 000.00 €
   This line is for a preparatory action which the budgetary authority first set up in 2008. The commitments could
   not be made until the end of the year. The pre-financing will be paid in early 2009. As the new appropriations in
   the 2009 budget will not cover this amount, the corresponding amount of payment appropriations, i.e. € 500 000,
   will have to be carried over.
   13.         11 04 01 Closer dialogue with the fishing industry and those affected by the
               common fisheries policy
                      Appropriation authorised 2008:                        4 970 000.00 €
                      Commitments at 31.12.2008:                            4 516 050.40 €
                      Amount not used at 31.12.2008:                          453 949.60 €
                      Carryover:                                              200 000.00 €
   The carry over of payment appropriations of € 200 000.00 is necessary to pay the pre-financing amount to the
   North Sea Regional Advisory Council (NS RAC), for which a carry over of the commitment appropriations has
   also been requested (€ 250 000). According to estimations, payment appropriation on this budget line will indeed
   not be sufficient in 2009.
   14.         11 09 01 Preparatory action - Maritime policy
                      Appropriation authorised 2008:                          500 000.00 €
                      Commitments at 31.12.2008:                              123 425.50 €
                      Amount not used at 31.12.2008:                          376 574.50 €
                      Carryover:                                              376 574.50 €
   The carryover corresponds to commitments made in 2008 in respect of a study (assessment of the EU's role in
   international maritime organisations) and a preparatory action (assessment of capacity of spaceborn automatic
   identification). As these commitments were delayed, the first payments could not be made in 2008 as originally
   planned.
   These appropriations will have to be carried over as the payment appropriations for 2009 are too low to cover
   this expenditure.
   15.         18 05 05 01 European Police College - Subsidy under Titles 1 and 2
                      Appropriation authorised 2008:                        3 731 000.00 €
                      Commitments at 31.12.2008:                            1 223 837.05 €
                      Amount not used at 31.12.2008:                        2 507 162.95 €
                      Carryover:                                            2 507 162.95 €
   The reason for this carryover is in order to pay the second instalment of the 2008 annual subsidy to CEPOL
   (Titles 1 and 2). The Agency submitted a request for payment in August 2008, but was unable to supply the
   necessary supporting documents and information, as stipulate in the financial Regulation No 2343/2003 Art.50.
   Awaiting formal and positive confirmation from CEPOL, it is necessary to carry-over the remaining amount that
   should be paid in 2008 on 2009.
   16.         18 05 05 02 European Police College - Subsidy under Title 3
                      Appropriation authorised 2008:                        4 969 000.00 €
                      Commitments at 31.12.2008:                            1 101 743.28 €
                      Amount not used at 31.12.2008:                        3 867 256.72 €
                      Carryover:                                            3 092 837.05 €
EN                                                        12                                                         EN
 ---pagebreak---    The reason for this carryover is in order to pay the second instalment of the 2008 annual subsidy to CEPOL
   (Title 3). The Agency submitted a request for payment in August 2008, but was unable to supply the necessary
   supporting documents and information, as stipulate in the financial Regulation No 2343/2003 Art.50.
   Awaiting formal and positive confirmation from CEPOL, it is necessary to carry-over the remaining amount that
   should be paid in 2008 on 2009.
   17.         18 08 01 Prince - Area of freedom, security and justice
                     Appropriation authorised 2008:                         7 000 000.00 €
                     Commitments at 31.12.2008:                             6 709 933.44 €
                     Amount not used at 31.12.2008:                           290 066.56 €
                     Carryover:                                               290 000.00 €
   The appropriations provided under the budget of 2009 for the Prince budget line (18.0801) are not sufficient to
   cover the requirements of 2009. All existing commitments which represent a RAL of € 2.3 M will be closed and
   at least 60% of 2009 new commitments (€ 3 M) will be paid.
   For these reasons, it is necessary to carry-over the remaining amount of 2008 to 2009.
   18.         13 06 01        European Union Solidarity Fund - Member States
                     Appropriation authorised 2008:                      280 796 642.00 €
                     Commitments at 31.12.2008:                          273 191 197.00 €
                     Amount not used at 31.12.2008:                         7 605 445.00 €
                     Carryover:                                             7 605 445.00 €
   The appropriations entered into the 2008 budget under budget line 13 06 01 00 regarding DG REGIO managed
   Solidarity Fund (Member States) amount to € 280 796 642.00. This amount includes and amount of
   € 7 605 445.00 for the Cyprus droughts for which the decision to mobilise the Solidarity Fund and amending
   budget 10/2008 have only been adopted on 18 December 2008. As a result, the Commission has decided to carry
   forward the balance of both commitment and payment appropriations to enable the implementation of the
   decision in 2009.
   19.         05 05 01 01 The Sapard pre-accession instrument - Completion of the
               programme (2000 to 2006)
                     Appropriation authorised 2008:                      308 874 575.00 €
                     Commitments at 31.12.2008:                          103 654 119.00 €
                     Amount not used at 31.12.2008:                      205 220 456.00 €
                     Carryover:                                          165 281 000.00 €
   Line 05 05 01 01 of the 2008 budget contained the payment appropriations needed to meet the requests for
   reimbursement from Romania, Bulgaria and Croatia. However, the Commission's decision to interrupt payments
   to Bulgaria and Romania in July 2008 led to under-utilisation of €195 million.
   Meanwhile, Romania and Bulgaria have continued to pay beneficiaries and the corresponding requests for
   reimbursement have been sent to the Commission to avoid application of the N+3 rule. The total amount
   declared in this connection comes to € 165 281 000. As payments should resume in 2009 (once the Member
   States comply with the action plans) and since, logically, the requests dating from 2008 are not covered by the
   2009 budget, some of the unused payment appropriations will have to be carried over. € 165 281 000 is to be
   carried over to 2009.
   20.         07 02 03 Pilot project - Environmental monitoring of the Black Sea Basin and a
               common European framework programme for the development of the Black
               Sea region
                     Appropriation authorised 2008:                         1 000 000.00 €
                     Commitments at 31.12.2008:                                      0.00 €
                     Amount not used at 31.12.2008:                         1 000 000.00 €
                     Carryover:                                               500 000.00 €
EN                                                          13                                                     EN
 ---pagebreak---    This line is for a preparatory action which the budgetary authority first set up in 2008. The commitments could
   not be made until the end of the year. The pre-financing will be paid in early 2009. The corresponding payment
   appropriations, i.e. € 500 000, will have to be carried over.
   21.         13 05 02 Instrument for Pre-Accession Assistance (IPA) - Regional Development
               component
                      Appropriation authorised 2008:                     200 000 000.00 €
                      Commitments at 31.12.2008:                           42 705 000.00 €
                      Amount not used at 31.12.2008:                     157 295 000.00 €
                      Carryover:                                         157 295 000.00 €
   The appropriations for payment entered into the 2008 Budget under budget line 13 05 02 regarding DG REGIO
   managed IPA Regional Development component amount to € 200 000 000.00. This amount has been calculated
   to cover foreseeable pre-financing payments regarding the operational programmes 2007-2009 for Croatia,
   Turkey and the Former Yugoslav Republic of Macedonia (FYROM), plus possible interim payments.
   The processes leading to the required Commission decisions conferring decentralised management powers to the
   beneficiary countries and the subsequent entering into force of the financing agreements regarding each
   programme have been substantially delayed, with the result that only the pre-financing for Croatia programme
   occurred in 2008. The remaining pre-financing payments (Turkey and FYROM) as well as any interim payment
   will take place in 2009. Therefore, the Commission has decided to carry forward the balance of the payment
   appropriations (€ 157 295 000.00) which have not been used in 2008 to meet in 2009 the needs for pre-financing
   payments for IPA programmes in Turkey and FYROM, plus possible interim payments.
   22.         19 11 02 Information programmes for non-member countries
                      Appropriation authorised 2008:                        9 650 000.00 €
                      Commitments at 31.12.2008:                            7 227 337.70 €
                      Amount not used at 31.12.2008:                        2 422 662.30 €
                      Carryover:                                            2 422 662.30 €
   The payment appropriations for budget line 19 11 02 in 2009 are lower than in 2008, falling from € 9.6 million
   to € 7.3 million (execution in 2008) while the commitment appropriations are 43% higher, rising from
   € 10 million to € 14 million. The payment appropriations will not therefore be sufficient to cover all the
   requirements. € 2 422 662.30 in payment appropriations will therefore have to be carried over.
   23.         03 03 02 Damage requests resulting from legal procedures against the
               Commission's decisions in the field of competition policy
                      Appropriation authorised 2008:                       12 202 220.00 €
                      Commitments at 31.12.2008:                            8 436 222.19 €
                      Amount not used at 31.12.2008:                        3 765 997.81 €
                      Carryover:                                            3 765 997.81 €
   The judgment of the Court of First Instance in September 2007 partially annulled Article 7 of Commission
   Decision of 24 March 2004 “so far as […] all the costs associated with the appointment of the monitoring
   trustee, including his remuneration, be borne by Microsoft” Article 233 of the EC Treaty states that the
   institution or institutions whose act has been declared void shall be required to take the necessary measures to
   comply with the judgment of the Court.
   The costs borne by Microsoft in relation to the Trustee amount to £ 9 462 061 equivalent of approximately
   € 12 202 220. Thus, a budgetary commitment was made for this amount. A first invoice amounting to
   £ 6 788 628 was paid in October 2008. After the finalization of the verification of the legality of the cost, a
   second invoice amounting to the remaining £ 2 673 433 was only received on 22 December 2008 and thus could
   not be processed in 2008. As no payment appropriations are available in 2009, an amount of € 3 765 998 has to
   be carried over to 2009 from unused funds in 2008 in order to cover this requirement and possible currency
   fluctuations.
EN                                                          14                                                      EN
 ---pagebreak---                                                        ANNEX 4
     COMMITMENT APPROPRIATIONS TO BE MADE AVAILABLE AGAIN IN 2009
                                                      GROUNDS
   1.         04 02 03 Completion of European Social Fund (ESF) - Objective 1 (prior to
              2000)
                       Decommitments in 2008:                                 66 386.47 €
                       Amount made available again:                           21 833.15 €
   This amount is for operational programme P0 871154 P1. After the Commission paid the balance, a declaration
   of irregularities led to a reimbursement by the Portuguese State in 1990.
   However, it was decided by judicial order not to investigate the suspected irregularities. € 21 833.15 must
   therefore be repaid to the Portuguese authorities, requiring a commitment of the same amount
EN                                                          15                                                 EN