CELEX: 52019DC0300
Language: en
Date: 2019-04-15
Title: DRAFT AMENDING BUDGET No 1 TO THE GENERAL BUDGET 2019 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2018

EUROPEAN COMMISSION
            Brussels, 15.4.2019
            COM(2019) 300 final
            DRAFT AMENDING BUDGET No 1TO THE GENERAL BUDGET 2019
            ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2018 
            
               
         
         
            
               Having regard to:
            
            
               –the Treaty on the Functioning of the European Union, and in particular Article 314 thereof, in conjunction with the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
            
            
               –Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union (…)
                  1
               , and in particular Article 44 thereof,
            
            
               –the general budget of the European Union for the financial year 2019, as adopted on 12 December 2018
                  2
               ,
            
            
               The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 1 to the 2019 budget.
            
            
            
               CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION
            
            
            
               The changes to the statement of revenue and expenditure by section are available on EUR-Lex (
               
                  http://eur-lex.europa.eu/budget/www/index-en.htm
               
               ). An English version of the changes to this statement is attached for information as a budgetary annex.
            
            
               EXPLANATORY MEMORANDUM
            
            
               Draft Amending Budget (DAB) No 1/2019 is intended to enter in the 2019 budget the surplus resulting from the implementation of the budget year 2018. As provided for in Article 18 § 3 of the Financial Regulation applicable to the general budget of the Union
                  3
               , the surplus is the only subject of this DAB and it has to be submitted within 15 days of the submission of the provisional accounts at the end of March 2019.
            
            
               1.The implementation of the budget year 2018 shows a surplus of EUR 1 802 988 329, which is therefore entered as revenue in the 2019 budget.
            
            
               (in EUR)
            
            
                     
                        Outturn breakdown 2018
                     
                  
               
                     
                        Surplus Revenue 
                     
                  
                  
                     
                        1 274 590 133
                     
                  
               
                     
                        Surplus Expenditure
                     
                  
                  
                     
                        528 398 196
                     
                  
               
                     
                        Total surplus
                     
                  
                  
                     
                        1 802 988 329
                     
                  
               
               2.Budgeting the surplus will diminish accordingly the total contribution of the 28 Member States to the financing of the 2019 budget
                  4
               . The contributions by Member States will also be influenced by the updated own resources forecast which will be available after the Advisory Committee on Own Resources meeting in May 2019 and included in a subsequent Draft Amending Budget.
            
            
               3.The table below presents a breakdown of the outturn for 2018 in terms of the implementation of revenue:
            
            
               (in EUR)
            
            
                     
                        Outturn breakdown 2018
                     
                  
                  
                     
                        Budget
                           (includ. AB1-6)
                     
                  
                  
                     
                        Outturn
                     
                  
                  
                     
                        Variation
                     
                  
               
                     
                        Sub-total Revenue
                     
                  
                  
                     
                        144 767 916 298
                     
                  
                  
                     
                        146 042 506 431
                     
                  
                  
                     
                        1 274 590 133
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 1 - Own resources
                     
                  
                  
                     
                        142 363 728 037
                     
                  
                  
                     
                        142 329 649 983
                     
                  
                  
                     
                        -34 078 054
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Levies and other duties in the sugar sector
                     
                  
                  
                     
                        -92 981 713
                     
                  
                  
                     
                        -85 070 995
                     
                  
                  
                     
                        7 910 718
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Custom duties
                     
                  
                  
                     
                        20 164 642 350
                     
                  
                  
                     
                        20 316 700 932
                     
                  
                  
                     
                        152 058 582
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Own resources accruing from VAT
                     
                  
                  
                     
                        17 148 885 750
                     
                  
                  
                     
                        17 132 576 159
                     
                  
                  
                     
                        -16 309 591
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Own resources based on GNI
                     
                  
                  
                     
                        105 143 181 650
                     
                  
                  
                     
                        104 978 526 257
                     
                  
                  
                     
                        -164 655 393
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Correction of budgetary imbalances granted to UK
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -18 997 428
                     
                  
                  
                     
                        -18 997 428
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Gross reduction in the annual GNI-based contribution granted to some Member States
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        5 915 059
                     
                  
                  
                     
                        5 915 059
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 3 - Surpluses, balances and adjustments
                     
                  
                  
                     
                        555 542 325
                     
                  
                  
                     
                        581 255 381
                     
                  
                  
                     
                        25 713 056
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 4 - Persons working with the Institutions
                     
                  
                  
                     
                        1 547 408 825
                     
                  
                  
                     
                        1 541 840 701
                     
                  
                  
                     
                        -5 568 124
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 5 - Administrative operation of the institutions
                     
                  
                  
                     
                        45 050 050
                     
                  
                  
                     
                        3 715 390
                     
                  
                  
                     
                        -41 334 660
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 6 - Refunds in connection with Union agreements and programmes
                     
                  
                  
                     
                        110 000 000
                     
                  
                  
                     
                        106 217 941
                     
                  
                  
                     
                        -3 782 059
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 7 - Interests on late payments and fines
                     
                  
                  
                     
                        115 000 000
                     
                  
                  
                     
                        1 427 642 570
                     
                  
                  
                     
                        1 312 642 570
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 8 - Borrowing and lending operations
                     
                  
                  
                     
                        6 186 061
                     
                  
                  
                     
                        39 035 856
                     
                  
                  
                     
                        32 849 795
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 9 – Miscellaneous
                     
                  
                  
                     
                        25 001 000
                     
                  
                  
                     
                        13 148 609
                     
                  
                  
                     
                        -11 852 391
                     
                  
               
               4.The differences in Title 1 (Own Resources) represent 0,02 % of the forecast. They mainly consist of EUR 160 million higher revenue from traditional own resources (100,8 % of the forecast has been collected) and -EUR 200 million lower revenue from exchange rate fluctuations (as own resources are paid in national currency but budgeted and accounted for in euro). In Title 3 (Surpluses, balances and adjustments), linked to the adjustments of own resources, the difference is limited to EUR 26 million.
            
         
         
            
               5.The largest difference (EUR 1 313 million) is found in Title 7 (Default interest and fines). The outturn is composed of competition fines and default interest, other penalty payments and interest linked to fines and penalty payments.
            
            
               6.The table below presents a breakdown of the outturn for 2018 in terms of budget implementation of expenditure for all institutions:
            
            
               (in EUR)
            
            
                     
                        Outturn breakdown 2018
                     
                  
                  
                     
                        Budget
                           (includ. AB1-6)
                     
                  
                  
                     
                        Outturn
                     
                  
                  
                     
                        Variation
                     
                  
               
                     
                        Sub-total Expenditure
                     
                  
                  
                     
                        144 767 916 298
                     
                  
                  
                     
                        144 239 518 102
                     
                  
                  
                     
                        -528 398 196
                     
                  
               
                     
                        Outturn appropriations of the year
                     
                  
                  
                     
                        144 767 916 298
                     
                  
                  
                     
                        144 369 781 354
                     
                  
                  
                     
                        -398 134 944
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        European Commission
                     
                  
                  
                     
                        140 752 776 672
                     
                  
                  
                     
                        140 430 555 977
                     
                  
                  
                     
                        -322 220 695
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 1a - Competitiveness for growth and jobs
                     
                  
                  
                     
                        20 154 593 499
                     
                  
                  
                     
                        20 113 652 917
                     
                  
                  
                     
                        -40 940 582
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 1b - Economic, social and territorial cohesion
                     
                  
                  
                     
                        46 577 928 034
                     
                  
                  
                     
                        46 559 473 543
                     
                  
                  
                     
                        -18 454 491
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 2 - Sustainable growth: Natural resources
                     
                  
                  
                     
                        56 240 984 244
                     
                  
                  
                     
                        56 228 111 429
                     
                  
                  
                     
                        -12 872 815
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 3 - Security and Citizenship
                     
                  
                  
                     
                        3 013 090 479
                     
                  
                  
                     
                        2 988 185 217
                     
                  
                  
                     
                        -24 905 262
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 4 - Global Europe
                     
                  
                  
                     
                        8 812 942 021
                     
                  
                  
                     
                        8 776 262 725
                     
                  
                  
                     
                        -36 679 295
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 5 - Administration
                     
                  
                  
                     
                        5 651 421 501
                     
                  
                  
                     
                        5 607 423 914
                     
                  
                  
                     
                        -43 997 587
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Other special instruments
                     
                  
                  
                     
                        301 816 894
                     
                  
                  
                     
                        157 446 231
                     
                  
                  
                     
                        -144 370 663
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Other Institutions
                     
                  
                  
                     
                        4 015 139 626
                     
                  
                  
                     
                        3 939 225 376
                     
                  
                  
                     
                        -75 914 250
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Parliament
                     
                  
                  
                     
                        1 950 687 373
                     
                  
                  
                     
                        1 934 477 627
                     
                  
                  
                     
                        -16 209 746
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Council & European Council
                     
                  
                  
                     
                        572 894 377
                     
                  
                  
                     
                        526 545 514
                     
                  
                  
                     
                        -46 348 863
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Court of Justice of the European Union
                     
                  
                  
                     
                        410 025 089
                     
                  
                  
                     
                        406 681 899
                     
                  
                  
                     
                        -3 343 190
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Court of Auditors
                     
                  
                  
                     
                        146 015 591
                     
                  
                  
                     
                        140 484 381
                     
                  
                  
                     
                        -5 531 210
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Economic & Social Committee
                     
                  
                  
                     
                        135 630 905
                     
                  
                  
                     
                        133 811 443
                     
                  
                  
                     
                        -1 819 462
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Committee of the Regions
                     
                  
                  
                     
                        96 100 540
                     
                  
                  
                     
                        95 380 187
                     
                  
                  
                     
                        -720 353
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Ombudsman
                     
                  
                  
                     
                        10 837 545
                     
                  
                  
                     
                        10 331 816
                     
                  
                  
                     
                        -505 729
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Data Protection Supervisor
                     
                  
                  
                     
                        14 449 068
                     
                  
                  
                     
                        13 539 302
                     
                  
                  
                     
                        -909 766
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European External Action Service
                     
                  
                  
                     
                        678 499 138
                     
                  
                  
                     
                        677 973 207
                     
                  
                  
                     
                        -525 931
                     
                  
               
                     
                        Cancellation of appropriations carried over from previous years
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -129 699 126
                     
                  
                  
                     
                        -129 699 126
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        European Commission
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -68 082 034
                     
                  
                  
                     
                        -68 082 034
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Other Institutions
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -61 617 091
                     
                  
                  
                     
                        -61 617 091
                     
                  
               
                     
                        Exchange rate variations on expenditure
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -564 126
                     
                  
                  
                     
                        -564 126
                     
                  
               
               7.The Commission implemented 99,8 % of the authorised payment appropriations. The amount not implemented was EUR 322 million, of which EUR 120 million of the Emergency Aid Reserve.
            
            
               8.The under-implementation of the other institutions of EUR 76 million was lower than in the previous three years (EUR 83 million in 2017, EUR 103 million in 2016 and EUR 94 million in 2015).
            
         
         
            
                  
                     (1)
                   
                        OJ L 193, 30.7.2018, p. 1.
               
               
                  
                     (2)
                  .
                        OJ L 67, 7.3.2019.
               
               
                  
                     (3)
                  
                        OJ L 193, 30.7.2018, p. 1.
               
               
                  
                     (4)
                  
                        The Draft Amending Budget is proposed for EU 28 as the date of the withdrawal of the UK was postponed until 31 October 2019.