Explanatory Memorandum to COM(2024)920 - - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2024)920 - . |
|---|---|
| source | COM(2024)920 |
| date | 09-04-2024 |
Draft Amending Budget (DAB) No 2/2024 is intended to enter in the 2024 budget the surplus resulting from the implementation of the financial year 2023. As provided for in Article 18(3) of the Financial Regulation applicable to the general budget of the Union5 (“Financial Regulation”), the balance from 2023 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 2024.
1. The implementation of the budget year 2023 shows a surplus of about EUR 0.6 billion, which is therefore entered as revenue in the 2024 budget.
(in EUR)
| Outturn breakdown 2023 | |
| Surplus Revenue | 238 746 744 |
| Surplus Expenditure | 393 878 830 |
| Total surplus | 632 625 574 |
2. Budgeting the surplus will reduce the total contribution of the Member States to the financing of the 2024 budget accordingly. The contributions by Member States will also be influenced by the revised own resources forecast which will be available after the meeting of the Advisory Committee on Own Resources later in 2024 and will be included in a subsequent Draft Amending Budget in accordance with Article 44(1)(b) of the Financial Regulation.
Contents
3. The table below presents a breakdown of the outturn for 2023 in terms of the implementation of revenue:
(in EUR)
| Outturn breakdown 2023 | Budget (incl. AB1-4) | Outturn | Variation | |
| Sub-total Revenue | 165 202 974 773 | 165 441 721 517 | 238 746 744 | |
| — | Title 1 - Own resources | 151 040 594 788 | 149 535 853 059 | -1 504 741 729 |
| Levies and other duties in the sugar sector | 0 | 1 756 294 | 1 756 294 | |
| Custom duties | 23 730 100 000 | 22 081 301 059 | -1 648 798 941 | |
| Own resources accruing from VAT | 22 458 526 500 | 22 482 072 586 | 23 546 086 | |
| Own resources based on GNI | 97 650 082 928 | 97 702 157 940 | 52 075 012 | |
| Correction of budgetary imbalances granted to UK | 0 | 0 | ||
| Gross reduction in the annual GNI-based contribution granted to some MS | 0 | 43 489 694 | 43 489 694 | |
| Own resources based on plastic packaging waste not recycled | 7 201 885 360 | 7 225 075 485 | 23 190 125 | |
| — | Title 2 - Surpluses, balances and adjustments | 2 519 010 950 | 2 550 993 448 | 31 982 498 |
| — | Title 3 - Administrative revenue | 1 894 666 175 | 2 001 468 072 | 106 801 897 |
| — | Title 4 - Financial revenue, default interest and fines | 710 280 669 | 2 475 899 816 | 1 765 619 147 |
| — | Title 5 - Budgetary guarantees, borrowing and lending operations | 0 | 0 | 0 |
| — | Title 6 - Revenue, contributions and refunds related to Union policies | 9 038 422 191 | 8 877 507 122 | -160 915 069 |
4. The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and adjustments) total minus EUR 1 472,8 million. This negative difference is predominantly driven by a lower than expected amount of customs duties made available to the EU budget in the second half of the year.
5. The variations in Title 3 (Administrative revenue) amount to EUR 106,8 million. This is mostly attributable to the higher than originally forecast pension contribution rate, as well as the application of an intermediate salary update as of January 2023. Both elements have mechanically increased the level of tax and levies and pensions contributions.
6. The variations in Title 4 (Financial revenue, default interest and fines) amount to EUR 1 765,6 million, which comprises revenue from competition fines and default interest, other penalty payments and interest linked to fines and penalty payments.
7. The table below presents a breakdown of the outturn for 2023 in terms of budget implementation of expenditure for all institutions:
(in EUR)
| Outturn breakdown 2023 | Budget (incl. AB1-4) | Outturn | Variation | |
| Sub-total Expenditure | 165 202 974 773 | 164 809 095 943 | -393 878 830 | |
| Outturn appropriations authorised in the budget | 165 202 974 773 | 165 004 817 243 | -198 157 530 | |
| — | European Commission | 160 513 578 100 | 160 354 550 314 | -159 027 786 |
| Heading 1 - Single Market, Innovation and Digital | 20 128 876 581 | 20 109 892 540 | -18 984 041 | |
| Heading 2a - Economic, social and territoral cohesion | 49 236 902 765 | 49 227 567 732 | -9 335 034 | |
| Heading 2b - Resilience and Values | 7 231 818 351 | 7 227 885 569 | -3 932 782 | |
| Heading 3 - Natural Resources and Environment | 56 655 807 986 | 56 629 277 882 | -26 530 103 | |
| Heading 4 - Migration and Border Management | 2 661 982 072 | 2 597 329 666 | -64 652 406 | |
| Heading 5 - Security and Defence | 1 386 228 612 | 1 370 688 007 | -15 540 605 | |
| Heading 6 - Neighbourhood and the World | 14 574 291 430 | 14 560 140 195 | -14 151 235 | |
| Heading 7 - European Public Administration | 6 656 322 828 | 6 650 473 176 | -5 849 652 | |
| Thematic special instruments | 1 981 347 475 | 1 981 295 547 | -51 928 | |
| — | Other Institutions | 4 689 396 673 | 4 650 266 929 | -39 129 744 |
| European Parliament | 2 247 134 550 | 2 238 344 831 | -8 789 719 | |
| Council & European Council | 647 908 757 | 628 536 397 | -19 372 360 | |
| Court of Justice of the European Union | 486 025 796 | 482 252 071 | -3 773 725 | |
| European Court of Auditors | 175 059 922 | 171 627 190 | -3 432 732 | |
| European Economic & Social Committee | 158 767 970 | 156 709 673 | -2 058 297 | |
| Committee of the Regions | 116 675 392 | 116 569 118 | -106 274 | |
| European Ombudsman | 13 212 447 | 12 603 950 | -608 497 | |
| European Data Protection Supervisor | 22 711 559 | 21 753 845 | -957 714 | |
| European External Action Service | 821 900 280 | 821 869 855 | -30 425 | |
| Cancellation of appropriations carried over from previous years | 0 | -118 093 796 | -118 093 796 | |
| — | European Commission | 0 | -69 695 285 | -69 695 285 |
| Cancellation of unused appropriations carried over from previous years (by right) | 0 | -39 938 887 | -39 938 887 | |
| Cancellation of unused appropriations carried over from previous years (automatic and by decision) | 0 | -29 756 398 | -29 756 398 | |
| — | Other Institutions | 0 | -48 398 511 | -48 398 511 |
| European Parliament | 0 | -20 258 035 | -20 258 035 | |
| Council & European Council | 0 | -5 996 551 | -5 996 551 | |
| Court of Justice of the European Union | 0 | -5 198 644 | -5 198 644 | |
| European Court of Auditors | 0 | -1 492 307 | -1 492 307 | |
| European Economic & Social Committee | 0 | -2 043 574 | -2 043 574 | |
| Committee of the Regions | 0 | -1 884 593 | -1 884 593 | |
| European Ombudsman | 0 | -118 211 | -118 211 | |
| European Data Protection Supervisor | 0 | -416 201 | -416 201 | |
| European External Action Service | 0 | -10 990 394 | -10 990 394 | |
| Exchange rate variations on expenditure | 0 | -77 627 505 | -77 627 505 |
8. The amount of voted budget appropriations not implemented by all institutions combined was EUR 198,2 million. The Commission implemented 99,9 % of the authorised payment appropriations. The underimplementation of the Commission concerned an amount of EUR 159 million of voted appropriations and EUR 70 million of appropriations carried over from 2022.
9. Similarly, the under-implementation and the cancellation of appropriations of the other institutions remained low in 2023.
1 Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom, OJ L 424, 15.12.2020.
2 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, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, OJ L 193, 30.7.2018.
3 OJ L, 2024/207, 22.2.2024.
4 COM(2024) 80 final.
5OJ L 193, 30.7.2018, p. 1.
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