Explanatory Memorandum to COM(2022)250 - Amending budget N° 2 to the budget 2022 entering the surplus of the financial year 2021

Please note

This page contains a limited version of this dossier in the EU Monitor.

dossier COM(2022)250 - Amending budget N° 2 to the budget 2022 entering the surplus of the financial year 2021.
source COM(2022)250 EN
date 12-04-2022
Draft Amending Budget (DAB) No 2/2022 is intended to enter in the 2022 budget the surplus resulting from the implementation of the budget year 2021. As provided for in Article 18(3) of the Financial Regulation applicable to the general budget of the Union 5 (the “Financial Regulation”), 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 2022.

1.The implementation of the budget year 2021 shows a surplus of EUR 3.2 billion, which is therefore entered as revenue in the 2022 budget.

Contents

1.

(in EUR)


Outturn breakdown 2021
Surplus Revenue2 574 755 747
Surplus Expenditure652 303 060
Total surplus3 227 058 807

2.Budgeting the surplus will reduce the total contribution of the Member States to the financing of the 2022 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 May 2022 and will be included in a subsequent DAB in accordance with Article 44(1)(b) of the Financial Regulation.

2.

3.The table below presents a breakdown of the outturn for 2021 in terms of the implementation of revenue:


3.

(in EUR)


Outturn breakdown 2021Budget 2021

4.

(incl. AB1-6)

OutturnVariation
Sub-total Revenue168 010 982 854170 585 738 6012 574 755 747
—Title 1 - Own resources156 993 359 980158 632 143 8901 638 783 910
Levies and other duties in the sugar sector0883 297883 297
Custom duties17 348 140 02019 036 802 6111 688 662 591
Own resources accruing from VAT17 940 791 85017 933 927 671-6 864 179
Own resources based on GNI115 857 763 230115 819 165 638-38 597 592
Correction of budgetary imbalances granted to UK000
Gross reduction in the annual GNI-based contribution granted to some MS010 862 01710 862 017
Own resources based on plastic packaging waste not recycled5 846 664 8805 830 502 655-16 162 225
—Title 2 - Surpluses, balances and adjustments1 768 617 6101 772 041 4953 423 885
—Title 3 - Administrative revenue1 725 783 3321 582 329 661-143 453 671
—Title 4 - Financial revenue, default interest and fines515 233 3761 626 004 7061 110 771 330
—Title 5 - Budgetary guarantees, borrowing and lending operations000
—Title 6 - Revenue, contributions and refunds related to Union policies7 007 988 5566 973 218 850-34 769 706

4.The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and adjustments) total EUR 1 642 million. This positive difference is predominantly driven by a higher than expected amount of customs duties made available to the EU budget in the last months of the year.

5.The variations in Title 4 (Financial revenue, default interest and fines) amount to EUR 1 111 million, which comprises competition fines and default interest, other penalty payments and interest linked to fines and penalty payments. This positive difference is predominantly driven by a higher than forecasted amount of competition fines (by EUR 957 million) finally cashed in the last months of the year.

5.

6.The table below presents a breakdown of the outturn for 2021 in terms of budget implementation of expenditure for all institutions:


6.

(in EUR)


Outturn breakdown 2021Budget 2021

7.

(incl. AB1-6)

OutturnVariation
Sub-total Expenditure168 010 982 854167 358 679 794-652 303 060
Outturn appropriations authorised in the budget168 010 982 854167 812 011 433-198 971 421
—European Commission163 703 947 487163 622 385 683-81 561 804
Heading 1 - Single Market, Innovation and Digital16 670 488 76716 645 756 020-24 732 747
Heading 2a - Economic, social and territoral cohesion63 855 086 29563 852 305 111-2 781 184
Heading 2b - Resilience and Values3 758 497 8733 751 692 278-6 805 595
Heading 3 - Natural Resources and Environment56 021 071 98756 004 511 158-16 560 829
Heading 4 - Migration and Border Management2 519 397 5332 517 772 210-1 625 322
Heading 5 - Security and Defence714 020 119708 160 481-5 859 638
Heading 6 - Neighbourhood and the World11 454 658 85611 451 911 273-2 747 583
Heading 7 - European Public Administration6 137 143 7246 116 694 818-20 448 906
Thematic special instruments2 573 582 3342 573 582 3340
—Other Institutions4 307 035 3674 189 625 749-117 409 618
European Parliament2 063 521 1352 051 903 263-11 617 872
Council & European Council594 386 954522 990 866-71 396 088
Court of Justice of the European Union444 049 000438 236 491-5 812 509
European Court of Auditors153 721 727148 565 360-5 156 367
European Economic & Social Committee145 024 938131 688 018-13 336 920
Committee of the Regions106 740 880105 596 831-1 144 049
European Ombudsman12 501 83611 107 040-1 394 796
European Data Protection Supervisor19 463 19316 761 285-2 701 908
European External Action Service767 625 704762 776 595-4 849 109
Cancellation of appropriations carried over from previous years0-327 465 673-327 465 673
—European Commission0-249 983 942-249 983 942
Cancellation of unused appropriations carried over from previous years (automatic)-52 538 699-52 538 699
Cancellation of unused appropriations carried over from previous years (by decision)-197 445 243-197 445 243
—Other Institutions0-77 481 731-77 481 731
European Parliament-38 279 705-38 279 705
Council & European Council-10 065 860-10 065 860
Court of Justice of the European Union-3 331 060-3 331 060
European Court of Auditors-711 148-711 148
European Economic & Social Committee-2 682 342-2 682 342
Committee of the Regions-1 204 696-1 204 696
European Ombudsman-31 534-31 534
European Data Protection Supervisor-124 247-124 247
European External Action Service-21 051 141-21 051 141
Exchange rate variations on expenditure0-125 865 965-125 865 965

7.The amount not implemented by all institutions combined was EUR 652 million. The Commission implemented 99,95 % of the authorised payment appropriations. The underimplementation of the Commission concerned an amount of EUR 81 million of voted appropriations and EUR 250 million of appropriations carried over from 2020. Of this amount, EUR 183 million related to the Emergency Support Instrument, for which the purchase of the vaccine doses for low income countries will be completed in 2022.

8.The under-implementation of the other institutions of EUR 117 million and cancellation of appropriations of EUR 77 million is similar to the levels of previous years.

(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 45, 24.2.2022.
(4) OJ L xx, 05.4.2022.
(5) OJ L 193, 30.7.2018, p. 1.