Explanatory Memorandum to COM(2023)250 - Amending budget N° 2 to the budget 2023 entering the surplus of the financial year 2022

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dossier COM(2023)250 - Amending budget N° 2 to the budget 2023 entering the surplus of the financial year 2022.
source COM(2023)250 EN
date 12-04-2023
Draft Amending Budget (DAB) No 2/2023 is intended to enter in the 2023 budget the surplus resulting from the implementation of the budget year 2022. 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 2022 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 2023.

1.The implementation of the budget year 2022 shows a surplus of EUR 2.5 billion, which is therefore entered as revenue in the 2023 budget.

Contents

1.

(in EUR)


Outturn breakdown 2022
Surplus Revenue2 198 439 115
Surplus Expenditure320 571 835
Total surplus2 519 010 950

2.Budgeting the surplus will reduce the total contribution of the Member States to the financing of the 2023 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 2023 and will be included in a subsequent Draft Amending Budget in accordance with Article 44(1)(b) of the Financial Regulation.

2.

3.The table below presents a breakdown of the outturn for 2022 in terms of the implementation of revenue:


3.

(in EUR)


Outturn breakdown 2022Budget

4.

(incl. AB1-5)

OutturnVariation
Sub-total Revenue170 038 174 351172 236 613 4662 198 439 115
—Title 1 - Own resources153 928 125 042155 758 388 8881 830 263 846
Levies and other duties in the sugar sector0-825 222-825 222
Custom duties23 764 800 00025 857 229 6792 092 429 679
Own resources accruing from VAT19 714 233 15019 665 680 155-48 552 995
Own resources based on GNI104 087 927 412103 880 358 779-207 568 633
Correction of budgetary imbalances granted to UK000
Gross reduction in the annual GNI-based contribution granted to some MS018 608 66018 608 660
Own resources based on plastic packaging waste not recycled6 361 164 4806 337 336 836-23 827 644
—Title 2 - Surpluses, balances and adjustments2 980 058 8073 226 947 517246 888 710
—Title 3 - Administrative revenue1 791 362 9231 961 678 826170 315 903
—Title 4 - Financial revenue, default interest and fines454 258 930595 694 687141 435 757
—Title 5 - Budgetary guarantees, borrowing and lending operations000
—Title 6 - Revenue, contributions and refunds related to Union policies10 884 368 64910 693 903 549-190 465 100

4.The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and adjustments) total EUR 2 077 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 3 (Administrative revenue) amount to EUR 170 million. This is mostly attributable to the higher than originally forecasted salary update rate that has 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 141 million, which comprises competition fines and default interest, other penalty payments and interest linked to fines and penalty payments.

5.

7.The table below presents a breakdown of the outturn for 2022 in terms of budget implementation of expenditure for all institutions:


6.

(in EUR)


Outturn breakdown 2022Budget

7.

(incl. AB1-5)

OutturnVariation
Sub-total Expenditure170 038 174 351169 717 602 516-320 571 835
Outturn appropriations authorised in the budget170 038 174 351169 751 223 270-286 951 081
—European Commission165 553 144 505165 306 008 388-247 136 117
Heading 1 - Single Market, Innovation and Digital21 473 535 65120 582 863 422-890 672 229
Heading 2a - Economic, social and territoral cohesion56 350 922 71057 603 004 2481 252 081 538
Heading 2b - Resilience and Values5 572 664 1185 527 511 838-45 152 280
Heading 3 - Natural Resources and Environment55 826 766 83855 690 728 927-136 037 911
Heading 4 - Migration and Border Management3 254 270 9623 294 971 31140 700 349
Heading 5 - Security and Defence1 237 861 1851 136 094 874-101 766 311
Heading 6 - Neighbourhood and the World12 916 051 93713 142 823 607226 771 670
Heading 7 - European Public Administration6 298 233 1046 288 211 250-10 021 854
Thematic special instruments2 622 838 0002 039 798 910-583 039 090
—Other Institutions4 485 029 8464 445 214 882-39 814 964
European Parliament2 161 651 2862 151 485 224-10 166 062
Council & European Council611 473 556598 590 564-12 882 992
Court of Justice of the European Union467 900 000460 549 622-7 350 378
European Court of Auditors162 141 175160 328 437-1 812 738
European Economic & Social Committee152 451 643146 533 872-5 917 771
Committee of the Regions109 976 858109 102 637-874 221
European Ombudsman12 222 10811 851 764-370 344
European Data Protection Supervisor20 266 00019 907 724-358 276
European External Action Service786 947 220786 865 037-82 183
Cancellation of appropriations carried over from previous years0-130 188 747-130 188 747
—European Commission0-74 996 040-74 996 040
Cancellation of unused appropriations carried over from previous years (as per art. 12(7) Financial Regulation)0-55 500 752-55 500 752
Cancellation of unused appropriations carried over from previous years (automatic and by decision)0-19 495 288-19 495 288
—Other Institutions0-55 192 707-55 192 707
European Parliament0-15 915 189-15 915 189
Council & European Council0-8 369 292-8 369 292
Court of Justice of the European Union0-4 325 816-4 325 816
European Court of Auditors0-293 225-293 225
European Economic & Social Committee0-4 655 361-4 655 361
Committee of the Regions0-2 760 761-2 760 761
European Ombudsman0-123 703-123 703
European Data Protection Supervisor0-268 177-268 177
European External Action Service0-18 481 184-18 481 184
Exchange rate variations on expenditure096 567 99396 567 993


8.The amount not implemented by all institutions combined was EUR 287 million. The Commission implemented 99,85 % of the authorised payment appropriations. The underimplementation of the Commission concerned an amount of EUR 247 million of voted appropriations and EUR 75 million of appropriations carried over from 2021.

9.The under-implementation and the cancellation of appropriations of the other institutions is low in comparison with 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 58, 23.2.2023.
(4) COM(2023) 150 final.
(5) OJ L 193, 30.7.2018, p. 1.