Brussels, 9.4.2024

COM(2024) 920 final

2024/0089(BUD)

DRAFT AMENDING BUDGET No 2
TO THE GENERAL BUDGET 2024

ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2023


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,

–Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union 1 , entered into force on 1 June 2021,

–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 (…) 2 , and in particular Article 44 thereof,

–the general budget of the European Union for the financial year 2024, as adopted on 22 November 2023 3 ,

–draft amending budget No°1/2024 4 , adopted on 29 February 2024,

The European Commission hereby presents to the European Parliament and to the Council Draft Amending Budget No 2 to the 2024 budget.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

The changes to the general statement of revenue and to the individual section III are available on EUR-Lex ( https://eur-lex.europa.eu/budget/www/index-en.htm ).

EXPLANATORY MEMORANDUM

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 Union 5  (“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.

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.
(5)    OJ L 193, 30.7.2018, p. 1.