DOCUMENTS. DRAFT General budget of the European Union for the financial year 2018 VOLUME 5 EUROPEAN COMMISSION COM(2017) 400 EN 29.6.

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1 EUROPEAN COMMISSION DOCUMENTS DRAFT General budget of the European Union for the financial year 2018 VOLUME 5 SECTION V EN COM(2017) 400 EN

2 All amounts in this budget document are expressed in euro unless otherwise indicated. Any revenue provided for in Article 21(2) and (3) of the Financial Regulation, entered in Titles 5 and 6 of the statement of revenue, may lead to additional appropriations being entered on the headings which bore the initial expenditure giving rise to the corresponding revenue. Figures for outturn refer to all authorised appropriations, including budget appropriations, additional appropriations and earmarked revenue.

3 EN Draft general budget 2018 V/1 EUROPEAN UNION DRAFT General budget of the European Union for the financial year 2018 VOLUME 5 SECTION V

4 EN V/2 Draft general budget INTRODUCTION As the EU s independent audit institution, the European Court of Auditors (the Court) has a unique role to play in contributing to the improvement of the EU s financial management and in promoting accountability and transparency. It does this by: identifying risks to the financial interests of EU citizens; providing independent assurance on the EU s financial management; and advising policy makers on how to improve the use of public funds. The Court adds value by publishing reports and opinions, based on independent audit and review procedures, which contribute to public oversight of the implementation of the EU budget and to inform decision-making on governance arrangements, policy and programme design and the allocation of the EU budget. The Court will ensure that its selected audit tasks and special reports: reflect financial management risks, public interest and the Court s capacity to add value through audit; and focus on performance issues, including those related to specific topics of current public interest, high-level EU objectives, and cross-cutting policies. The Court s 2018 budget request fully complies with the Commission s guidance on estimates of institutions administrative expenditure for the 2018 draft budget (1 ) and maintains the budgetary discipline soundly applied in the last years. As requested by the Commission, a table with the different agreements signed with the other institutions and their budgetary impact is annexed to the Court Draft Budget for 2018 (Annex 3). This table will help identifying stable agreements that might entail a transfer of appropriations and ad hoc services and services responding to fluctuating need that will be subject to a simplified charge back mechanism actually under discussion (Guidance on the provision of services to other institutions, agencies and EU bodies). Following the agreement in the Publications Office s Management Committee of 8 July 2016 to discontinue the reinvoicing of indirect costs of the Official Journal L&C Series as from 1 January 2018, the total indirect cost of the Court ( euros) will appear in the budget of the Publications Office as of To meet the expectations of the European Parliament and the Council ( 2 ), in the context of fiscal consolidation the Court is continuously looking for opportunities to optimise the use of its resources, making savings, increasing efficiency and requesting financing only for justified needs. The Court is working to minimise its administrative support costs. It aims to achieve such cost reductions without adversely impacting its core business, while preserving its capacity to attract and retain highly qualified professional staff from all over Europe. (1 ) Note Ares(2016) of 23 November 2016 from the Director-General for Budget to the Secretaries-General. (2 ) Council Conclusions of 21 February 2017, Budget guidelines for 2018.

5 EN Draft general budget 2018 V/3 There will therefore be no systematic increase in 2018 to take account of the rise in price levels, which the Commission has estimated at 1,9 % for Luxembourg. The Court will maintain the substantial savings that have been achieved in the past and strive to achieve new savings in As a result, the total amount sought for the 2018 budget represents an overall increase of 3,70 % compared to This increase is due to: the exceptional item mentioned in point 3, and to the assumptions made in connection with salaries which are explained in point The overall budget request for 2018 is as follows: Proposed Budget 2018 (euros) Adopted Budget 2017 (euros) Change in % Title ,80 Exceptional items: Expiry of some Members' mandate Total exceptional items Title Total Title ,27 Title ,94 Exceptional items: Court reform (IT requirements) Building costs - studies K Building costs - reinforcement of security Total exceptional items Title Total Title ,05 Total budget request ,70 Title I increases 4,27 %. Excluding the costs listed under Exceptional items, the increase is 3,80 %, mainly due to the estimated adjustment of salaries. Title II decrease by 1,05 % and considering the rise in price levels estimated at 1,9 % for Luxembourg, Title II represents a real decrease of 2,95 %. The present document explains the Court s estimate of revenue and expenditure for 2018 and, in particular, outlines the changes relative to the approved 2017 budget. 2. THE COURT STRATEGY will be the first year of a new Court strategy, which is planned to be adopted mid The Members of the Court identified the loss of trust of citizens into EU policies and institutions as a key future challenge for the EU. The Court can provide information to citizens and their representatives to decide in how far they can trust EU policies and institutions to address today s challenges.

6 EN V/4 Draft general budget To provide this trust information, the Court is now looking to use the enhanced agility and responsiveness achieved by internal reform in the strategic period to further develop its core products. As a result, strategic change is likely to be sought in three key areas: Improve the Court s performance products Improve the Annual Report and Better communicate the Court s messages 2.1 Adequate resources to meet demands Establishment plan Between 2013 and 2017 the Court has reduced its staff numbers by 5 % (five reductions of 1 %) as required by point 27 of the Interinstitutional agreement on budgetary discipline, cooperation in budgetary matters and on sound financial management. In doing so, the Court fully and timely applied the staff reduction required in the interinstitutional agreement. The Court level of staff is under continuous monitoring and, therefore, no additional posts are sought for 2018; the Court s establishment plan will therefore provide, like in 2017, for a total 853 authorised posts Implications for the standard abatement The standard abatement has been set at 3 % in the draft budget, corresponding to 25,6 vacancies. Any further increase could jeopardise the quantity and quality of the outputs provided by the Court to the European Parliament and the Council. 3. EXCEPTIONAL MATTERS 3.1 Expiry of the mandate of some Members of the Court The mandate of eight Members of the Court will expire on 28 February The mandate of one further Member will expire on 31 December The euros included in chapter 10 represents the costs associated with the departure of six Members and their replacement. 4. RECURRENT MATTERS 4.1 Staff matters Assumptions in establishing the budget for Members emoluments and for the salaries and allowances of staff In accordance with the instructions issued by the Commission s Directorate-General Budget ( 1 ), the budget for Members emoluments (Chapter 10) and for the salaries and allowances of permanent and temporary staff (Chapter 12) and other servants (Chapter 14) is based on the following assumptions: an adjustment of salaries and allowances of + 1,8 % for 2017; an adjustment of salaries and allowances of + 2,0 % with effect from 1 July 2018 payable for six months in Upgrades of permanent and temporary posts The upgrading of posts for career development purposes is governed by Article 6, Annex I, Section B of the Staff Regulations, according to which the institutions are required to ensure that sufficient opportunities for promotion are (1 ) Note Ares(2016) of 23 November 2016 from the Director-General for Budget to the Secretaries-General.

7 EN Draft general budget 2018 V/5 available to meet pre-defined percentage rates for each grade. To meet this requirement, 161 upgrades are required in 2018, as follows: Upgrades from to Number of permanent posts Number of temporary posts AD 11 to AD AD 10 to AD AD 8 to AD 9 22 AD 7 to AD 8 40 AD 6 to AD 7 21 AD 5 to AD 6 10 AST 8 to AST 9 9 AST 7 to AST 8 5 AST 5 to AST 6 5 AST 4 to AST 5 11 AST 3 to AST AST 2 to AST 3 2 SC 3 to SC 4 1 Total upgrades These upgrades do not entitle any individual rights for officials to be promoted, and do not imply any obligation to grant promotions. Promotion decisions are mainly based on merit, as provided for by Article 45 of the Staff Regulations Transformation temporary posts The Court requests the transformation of four AST 4 temporary posts to four SC 5 temporary posts, in order to reflect the gradual transfer of secretarial duties to this function group. Transformations from to Number of permanent posts Number of temporary posts AST 4 to SC 5 4 Total transformations Evolution of the number of external staff In 2017 the Court launched a Graduate Programme to attract the most talented postgraduates from across Europe offering a one year contract (renewable only once for one further year) as a contract agent. This will provide recent graduates in audit, economics, banking, accounting, law, etc. with little or no work experience with a unique professional development opportunity and valuable experience to launch their careers and improve their understanding of the work of the EU institutions. It will at the same time provide extra audit resources for the priority tasks in the Court s annual work programme. The participants will be allocated to audit tasks on the basis of their field of expertise and in line with the organisational needs of the Court. For 2018, the Court intends to continue the programme and will need the same amount than in 2017 adjusted with the salary increase.

8 EN V/6 Draft general budget Evolution of number of and expenditure on 'external staff' European Court of Auditors Budget 2017 Statement of estimates 2018 Type of staff Appropriations (euros) Estimated number of FTE (*) on the basis of authorised appropriations Appropriations (euros) Estimated number of FTE (*) on the basis of requested appropriations Contractual Agents (**) , ,50 Seconded National Experts Local Agents n.a. n.a. n.a. n.a. Intérimaires Parliamentary Assistants n.a. n.a. n.a. n.a. (*) Full-time equivalent units. (**) Graduate programme in 2017, approved with transfer request V/AB-01/C/17: additional 6 FTE, euros. 4.2 Missions expenditure Estimates of needs for missions appropriations (Article 162) for the forthcoming financial year are drawn up early in the preceding year (year n 1). However, the Court only adopts its annual work programme towards the end of that year. When preparing its draft budget, the Court has only the results of its multiannual work programming exercise, carried out in October of year n 2, as a basis for estimating its needs. This problem is aggravated by the fact that a large proportion of mission expenditure is directly related to the annual work programme and cannot be predicted on the basis of expenditure in previous years. The Court s reports depend heavily on the missions carried out by its staff. To avoid significant disruption to its work programme, the Court is obliged to ensure that sufficient money is available, with the consequence that, in some years, there is underutilisation of appropriations. The Court takes all possible measures to ensure that mission appropriations are used with the strictest of respect for the principles of economy, efficiency and effectiveness. Even if it cannot predict its needs accurately, the Court does ensure that the appropriations that are used provide good value for money. The Court seeks the budgetary authority s understanding with regard to any underutilisation of appropriations that occurs. For its audit work and support activities in 2018, the Court proposes an amount of euros for the 2018 budget. 5. SUPPORTING INFORMATION The following annexes are attached in support of the Court s 2018 budget request: Annex 1: Statement of policy for permanent and temporary staff. Annex 2: Explanations of increases and decreases by budget line. Annex 3: Agreements between the Court and the other institutions.

9 EN Draft general budget 2018 V/7 ANNEX 1 STATEMENT OF POLICY FOR PERMANENT AND TEMPORARY STAFF AS REQUIRED UNDER ARTICLE 38 OF THE FINANCIAL REGULATION The primary aim of the Court of Auditors is to carry out its core activity as defined in Article 287 of the Treaty on the Functioning of the European Union. To this end, the Court has sought and obtained from the European Parliament and the Council permanent and temporary posts. Its requests for posts are based upon the best possible assessments of the minimum resources necessary to fulfil its treaty obligations economically, efficiently and effectively, and thus to meet the reasoned needs of the European Parliament and the Council and of other users of the Court s outputs. Having obtained the posts that the Court thus identifies as necessary, the Court seeks to recruit suitably qualified and experienced staff to fill them, taking into account the diverse cultural, linguistic and professional differences within the EU. Furthermore, it operates a human resources policy that promotes the development of recruited staff throughout their career, so as to motivate them and obtain high levels of performance. This policy is periodically reviewed and enhanced to encourage staff to perform at their best. The Court aims to retain a high proportion of its staff on a longterm basis, and to assist any staff who are identified as not performing to expected levels to overcome any problems they are encountering. The Court has put in place a series of measures to recruit and retain professional staff such as: (a) complementary training for recruits and the inclusion of initial training and work experience within a managed structure of career-long professional development; (b) careful attention to ensure that career development prospects at the Court of Auditors are at least equal to those in other institutions, most notably through the upgrading of posts as necessary, in accordance with the provisions of the Staff Regulations; (c) a system of staff evaluation that assesses performance against clear objectives, including objectives related to professional development; (d) attention to the working environment and to related social infrastructures in an attempt to counteract the Brussels effect the cheaper living costs and perceived better lifestyle available for young staff in Brussels compared to Luxembourg. When members of staff decides to leave the Court to follow a career in another institution, the Court considers that, on a global basis, such mobility has the potential to add overall value to the European Union s financial management, as long as the rate of turnover of Court staff is sustainable.

10 EN L 827/8 Official Journal of the European Union ANNEX 2 Explanation for budget lines with main increases Budget 2017 Draft Budget 2018 Increase Budget line Explanation euros euros euros % Item Remuneration, allowances and pensions , , ,00 1,63 % Salary increase Item Entitlements on entering and leaving the service , , ,00 261,59 % Renewal of 6 (8) Members mandate Item Temporary allowances , , ,00 41,72 % Salary increase and increase number of beneficiaries Item Remuneration and allowances , , ,00 3,18 % Salary increase Item Entitlements on entering and leaving the service and on transfer , , ,00 2,82 % Increase number of recruitments Item Allowances for staff retired in the interests of the service (Articles 41 and 50 of the Staff Regulations) , , ,00 1,96 % Salary increase Item Other staff (*) , , ,00 5,92 % Graduate Programme and salary increase Item In-service training and staff exchanges , , ,00 1,97 % Salary increase Item Other external services , , ,00 5,77 % Salary increase Item External services in the linguistic field , , ,00 2,18 % Increase in translation costs Item Restaurant and canteens , , ,00 4,17 % New services of the cafeteria and increase in maintenance costs Item Early Childhood Centre , , ,00 4,27 % Estimates provided by EP and Commission Item PMO expenditure for managing the Court personnel files and MIPS , , ,00 80,56 % Additional contract (MIPS - Management of Missions)

11 EN Official Journal of the European Union L 827/9 Budget 2017 Draft Budget 2018 Increase Budget line Explanation euros euros euros % Item Fitting-out of premises , , ,00 9,09 % Renovation of one of the Court main meeting rooms Item External services for the operation, implementation and maintenance of software and systems , , ,00 2,09 % Mainly maintenance of Court's applications and infrastructure services Item Furniture , , ,00 237,84 % New project of electric tables as recommended by the Court medical service Item Technical equipment and installations , , ,00 39,53 % Maintenance of video-conference rooms, leasing of high volume printers and renewal of some audio visual equipment Item Legal expenses , , ,00 100,00 % Estimates Item Other administrative expenditure , , ,00 15,96 % Increase in EMAS activities and internal removals Item Meetings, congresses and conferences , , ,00 29,70 % Restore Budget 2016 Item Publications of a general nature , , ,00 5,13 % Restore budget 2016 (*) Graduate programme. Transfer in January 2017 for an additional euros. Explanation for budget lines with main decreases Budget 2017 Draft Budget 2018 Decrease Budget line Explanation euros euros euros % Item Paid overtime , , ,00 0,25 % Decrease based on past execution Item Miscellaneous expenditure on recruitment , , ,00 4,76 % Decrease based on past execution Item Social welfare , , ,00 12,50 % Decrease based on past execution Item Social contacts between Members of staff and other welfare expenditure , , ,00 1,37 % Decrease based on past execution

12 EN L 827/10 Official Journal of the European Union Budget 2017 Draft Budget 2018 Decrease Budget line Explanation euros euros euros % Item Energy consumption , , ,00 7,10 % Savings Item Security and surveillance of buildings , , ,00 46,77 % Savings Item Purchase, work on and maintenance of equipment and software , , ,00 0,62 % Savings Item Vehicles , , ,00 4,56 % Savings Item Stationery, office supplies and miscellaneous consumables , , ,00 10,00 % Savings Item Postage and delivery charges , , ,00 10,00 % Savings Item Limited consultations, studies and surveys , , ,00 48,61 % Decrease based on past execution Item Official Journal , , ,00 57,14 % Transfer of appropriations to Opoce Budget

13 EN Official Journal of the European Union L 827/11 ANNEX 3 Agreements with the Commission Budget line Amount in euros Description DG References ,00 DocFinder - Euramis - Quest II DGT CITI / CCT 16/090 Financing Agreement 6/12/ ,00 Cours de langues interinstitutionnels - fixe HR Protocole d'accord signé 10/12/ ,00 Cours de langues interinstitutionnels - variable selon nombre de participants HR Protocole d'accord signé 10/12/ ,00 DTS Digital training and events HR MoU signed 06/01/ ,00 EU-Learn (learning management system) HR MoU signed 06/01/ ,00 CPE Centre Polyvalent de l'enfance PMO/CAS Note du Comité des activités sociales des institutions et organes de l'union européenne à Luxembourg ,00 PMO expenditure for managing the Court personnel files + salaries PMO Accord de prestations de services entre la Cour des comptes européenne et l'office de gestion et liquidation des droits inidividuels signé le 17/12/ ,00 PMO expenditure for managing MIPS PMO Extension de l'accord sur les droits inidividuels en cours de signature ,00 Laissez passer HR Service level agreement on the issuance process of the laissez-passer issued by the EU in accordance with Council regulation N 1417/ ,00 Sysper2 DIGIT DIGIT /06/ ,00 Syslog/Eulearn DIGIT DIGIT /12/ ,00 NAP DIGIT Forum interinstitutionnel - Facturation NAP ,00 Docfinder/Euramis/Quest DIGIT AAF ECT ,00 eprior DIGIT DIGIT /10/ ,00 Procurement services DIGIT DIGIT ,00 MIPS (estimate) DIGIT ,00 CERT-EU DIGIT CERT-EU ,00 Automatic translation/mt, DIGIT AAF ECT ,00 Rent Maison de l'europe Repres. au Luxembourg

14 EN L 827/12 Official Journal of the European Union Budget line Amount in euros Description DG References ,00 Rent Foyer europeen OIL ,00 Cleaning Foyer européen OIL ,00 Gardiennage Foyer européen OIL ,00 Insurance Foyer OIL ,00 Fournitures de bureau (FOBU) OIL ,00 Archives Florence Historical Archives - cost sharing on grant agreement ,00 Official Journal direct costs OPOCE CD(2016)66 & CD(2017)2 NB: Official Journal indirect costs are included in Commission Budget ( euros)- CD(2016)66 & CD(2017)2. Agreements with other institutions Budget line Amount in euros Description Inst. References ,00 IATE Centre de Traduction ,00 Traductions Centre de Traduction CITI / CCT 16/090 Financing Agreement 6/12/2016 Agreement between ECA and centre de Traduction - December ,00 SAP SOS II Council SIC- DDV ,00 CAS Comité des Activités Sociales European Parliament DG Personnel ,00 CPE Centre Polyvalent de l'enfance European Parliament DG Personnel Note du Comité des activités sociales des institutions et organes de l'union européenne à Luxembourg Note du Comité des activités sociales des institutions et organes de l'union européenne à Luxembourg ,00 Rent Antenne Bruxelles European Parliament DG ,00 Cleaning Antenne Bruxelles Infrastucture & Logistique DIR ,00 Electricity Antenne Bruxelles A - BAT/BRU Unité UGIMB ,00 Insurance Antenne Bruxelles ,00 Interprètes European Parliament DG INTE Administrative Cooperation Agreement signed 08/07/2014

15 EN Draft general budget 2018 V/13 REVENUE Contribution of the European Union to the financing of the expenditure of the Court of Auditors for the financial year 2018 Heading Amount Expenditure Own resources Contribution due

16 V/14 EN Draft general budget OWN RESOURCES TITLE 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES CHAPTER 4 0 MISCELLANEOUS TAXES AND DEDUCTIONS CHAPTER 4 1 CONTRIBUTIONS TO PENSION SCHEME Article Item Heading Financial year 2018 Financial year 2017 Financial year 2016 % 2016/2018 CHAPTER Proceeds from taxation of salaries, wages and allowances of Members of the institution, officials, other servants and persons in receipt of a pension ,72 91, Proceeds from the temporary contribution from the salaries of Members of the institution, officials and other servants in active employment p.m. p.m. 0, Proceeds from the special levy and the solidarity levy on the salaries of Members of the institution, officials and other servants in active employment ,48 95,24 CHAPTER 4 0 TOTAL ,20 92,32 CHAPTER Staff contributions to the pension scheme ,57 98, Transfer or repayment of pension rights by staff p.m. p.m , Contributions to the pension scheme by officials and temporary staff on leave on personal grounds p.m. p.m. 0, CHAPTER 4 1 TOTAL ,30 99,19 Title 4 Total ,50 94,86

17 EN Draft general budget 2018 V/15 TITLE 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES CHAPTER 4 0 MISCELLANEOUS TAXES AND DEDUCTIONS Proceeds from taxation of salaries, wages and allowances of Members of the institution, officials, other servants and persons in receipt of a pension Financial year 2018 Financial year 2017 Financial year ,72 Legal basis Protocol on the privileges and immunities of the European Union, and in particular Article 12 thereof. Regulation No 422/67/EEC, No 5/67/Euratom of the Council of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, , p. 1). Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, , p. 8). Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1). Council Regulation (EU) 2016/300 of 29 February 2016 determining the emoluments of the EU high-level public office holders (OJ L 58, , p. 1) Proceeds from the temporary contribution from the salaries of Members of the institution, officials and other servants in active employment Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, Legal basis Staff Regulations of Officials of the European Communities, and in particular Article 66a thereof in the version in force until 15 December Regulation No 422/67/EEC, No 5/67/Euratom of the Council of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, , p. 1).

18 V/16 EN Draft general budget CHAPTER 4 0 MISCELLANEOUS TAXES AND DEDUCTIONS (cont'd) (cont'd) Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1) Proceeds from the special levy and the solidarity levy on the salaries of Members of the institution, officials and other servants in active employment Financial year 2018 Financial year 2017 Financial year ,48 Legal basis Staff Regulations of Officials of the European Union, and in particular Article 66a thereof. Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1). Council Regulation (EU) 2016/300 of 29 February 2016 determining the emoluments of the EU high-level public office holders (OJ L 58, , p. 1). CHAPTER 4 1 CONTRIBUTIONS TO PENSION SCHEME Staff contributions to the pension scheme Financial year 2018 Financial year 2017 Financial year ,57 Legal basis Staff Regulations of Officials of the European Union, and in particular Article 83(2) thereof Transfer or repayment of pension rights by staff Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m ,73 Legal basis Staff Regulations of Officials of the European Union, and in particular Article 4, Article 11(2) and (3) and Article 48 of Annex VIII thereto.

19 EN Draft general budget 2018 V/17 CHAPTER 4 1 CONTRIBUTIONS TO PENSION SCHEME (cont'd) Contributions to the pension scheme by officials and temporary staff on leave on personal grounds Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, Legal basis Staff Regulations of Officials of the European Union. Conditions of Employment of Other Servants of the European Union.

20 V/18 EN Draft general budget TITLE 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION CHAPTER 5 0 PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY CHAPTER 5 1 PROCEEDS FROM LETTING CHAPTER 5 2 REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK INTEREST AND OTHER INTEREST CHAPTER 5 5 REVENUE FROM THE SUPPLY OF SERVICES AND WORKS Article Financial year Financial year Financial year Heading Item CHAPTER Proceeds from the sale of movable property (supply of goods) Proceeds from the sale of vehicles Assigned revenue p.m. p.m. 0, Proceeds from the sale of other movable property Assigned revenue (ex Article 5 0 0) p.m. p.m. 0, Article Total p.m. p.m. 0, % 2016/ Proceeds from the sale of immovable property p.m. p.m. 0, Proceeds from the sale of publications, printed works and films Assigned revenue p.m. p.m. 0, CHAPTER 5 0 TOTAL p.m. p.m. 0, CHAPTER Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings Proceeds from letting and subletting immovable property Assigned revenue p.m. p.m. 0, Reimbursement of charges connected with lettings Assigned revenue p.m. p.m. 0, Article Total p.m. p.m. 0, CHAPTER 5 1 TOTAL p.m. p.m. 0, CHAPTER Revenue from investments or loans granted, bank interest and other interest on the institution s accounts p.m. p.m. 0, Interest yielded by prefinancing p.m. p.m. 0, CHAPTER 5 2 TOTAL p.m. p.m. 0, CHAPTER Proceeds from the supply of services and works for other institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf Assigned revenue p.m. p.m. 0, Revenue from third parties in respect of services supplied or work carried out at their request Assigned revenue p.m. p.m. 0, CHAPTER 5 5 TOTAL p.m. p.m. 0,

21 EN Draft general budget 2018 V/19 CHAPTER 5 7 OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTION CHAPTER 5 8 MISCELLANEOUS COMPENSATION CHAPTER 5 9 OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS Article Item Heading Financial year 2018 Financial year 2017 Financial year 2016 CHAPTER Revenue arising from the repayment of amounts wrongly paid Assigned revenue p.m. p.m , Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution Assigned revenue p.m. p.m. 0, Other contributions and refunds in connection with the administrative operation of the institution Assigned revenue p.m. p.m. 0, CHAPTER 5 7 TOTAL p.m. p.m ,97 % 2016/2018 CHAPTER Revenue accruing from rental allowances Assigned revenue p.m. p.m. 0, Revenue from insurance payments received Assigned revenue p.m. p.m. 0, CHAPTER 5 8 TOTAL p.m. p.m. 0, CHAPTER Other revenue from administrative operations p.m. p.m. 0, CHAPTER 5 9 TOTAL p.m. p.m. 0, Title 5 Total p.m. p.m ,97

22 V/20 EN Draft general budget TITLE 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION CHAPTER 5 0 PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY Proceeds from the sale of movable property (supply of goods) Proceeds from the sale of vehicles Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institution. In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue Proceeds from the sale of other movable property Assigned revenue (ex Article 5 0 0) Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, This item is intended to record revenue accruing from the sale or part-exchange of movable property other than vehicles belonging to the institution. In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue Proceeds from the sale of immovable property Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, This article is intended to record revenue from the sale of immovable property belonging to the institution Proceeds from the sale of publications, printed works and films Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0,

23 EN Draft general budget 2018 V/21 CHAPTER 5 0 PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY (cont'd) (cont'd) In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue. This article also includes revenue from the sale of such products in electronic format. CHAPTER 5 1 PROCEEDS FROM LETTING Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings Proceeds from letting and subletting immovable property Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue Reimbursement of charges connected with lettings Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue. CHAPTER 5 2 REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK INTEREST AND OTHER INTEREST Revenue from investments or loans granted, bank interest and other interest on the institution s accounts Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0,

24 V/22 EN Draft general budget CHAPTER 5 2 REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK INTEREST AND OTHER INTEREST (cont'd) (cont'd) This article is intended to record revenue from investments or loans granted, bank interest and other interest on the institution s accounts Interest yielded by prefinancing Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, This article is intended to record revenue from the interest yielded by prefinancing. CHAPTER 5 5 REVENUE FROM THE SUPPLY OF SERVICES AND WORKS Proceeds from the supply of services and works for other institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue Revenue from third parties in respect of services supplied or work carried out at their request Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

25 EN Draft general budget 2018 V/23 CHAPTER 5 7 OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTION Revenue arising from the repayment of amounts wrongly paid Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m ,97 In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(2) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue Other contributions and refunds in connection with the administrative operation of the institution Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue. CHAPTER 5 8 MISCELLANEOUS COMPENSATION Revenue accruing from rental allowances Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

26 V/24 EN Draft general budget CHAPTER 5 8 MISCELLANEOUS COMPENSATION (cont'd) Revenue from insurance payments received Assigned revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, In accordance with Article 21(3) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue. CHAPTER 5 9 OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS Other revenue from administrative operations Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m. 0, This article is intended to record other revenue from administrative operations.

27 EN Draft general budget 2018 V/25 TITLE 9 CHAPTER 9 0 MISCELLANEOUS REVENUE MISCELLANEOUS REVENUE Article Item Heading Financial year 2018 Financial year 2017 Financial year 2016 CHAPTER Miscellaneous revenue p.m. p.m ,81 CHAPTER 9 0 TOTAL p.m. p.m ,81 % 2016/2018 Title 9 Total p.m. p.m ,81 GRAND TOTAL ,28 95,51

28 V/26 EN Draft general budget TITLE 9 MISCELLANEOUS REVENUE CHAPTER 9 0 MISCELLANEOUS REVENUE Miscellaneous revenue Financial year 2018 Financial year 2017 Financial year 2016 p.m. p.m ,81 This article is intended to record miscellaneous revenue.

29 EN Draft general budget 2018 V/27 EXPENDITURE General summary of appropriations (2018 and 2017) and outturn (2016) Title Chapter Heading 1 PERSONS WORKING WITH THE INSTITUTION 1 0 MEMBERS OF THE INSTITUTION , OFFICIALS AND TEMPORARY STAFF , OTHER STAFF AND EXTERNAL SERVICES , OTHER EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION ,07 Title 1 Total ,53 2 BUILDINGS, MOVABLE PROPERTY, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE 2 0 BUILDINGS AND ASSOCIATED COSTS , DATA PROCESSING, EQUIPMENT AND MOVABLE PROPERTY: PURCHASE, HIRE AND MAINTENANCE , CURRENT ADMINISTRATIVE EXPENDITURE , MEETINGS AND CONFERENCES , INFORMATION: ACQUISITION, ARCHIVING, PRODUCTION AND DISTRIBUTION ,66 Title 2 Total ,12 10 OTHER EXPENDITURE 10 0 PROVISIONAL APPROPRIATIONS p.m. p.m. 0, 10 1 CONTINGENCY RESERVE p.m. p.m. 0, Title 10 Total p.m. p.m. 0, GRAND TOTAL ,65

30 V/28 EN Draft general budget TITLE 1 PERSONS WORKING WITH THE INSTITUTION CHAPTER 1 0 MEMBERS OF THE INSTITUTION CHAPTER 1 2 OFFICIALS AND TEMPORARY STAFF Article Appropriations Appropriations Heading Item Outturn 2016 % 2016/2018 CHAPTER Remuneration and other entitlements Remuneration, allowances and pensions Non-differentiated appropriations ,93 95, Entitlements on entering and leaving the service Non-differentiated appropriations ,29 88,69 Article Total ,22 94, Temporary allowances Pensions Missions Training Provisional appropriation Non-differentiated appropriations ,81 63,62 Non-differentiated appropriations p.m. p.m. 0, Non-differentiated appropriations , 66,67 Non-differentiated appropriations ,71 89,32 Non-differentiated appropriations p.m. p.m. 0, CHAPTER 1 0 TOTAL ,74 88,37 CHAPTER Remuneration and other entitlements Remuneration and allowances Non-differentiated appropriations ,32 91, Paid overtime Non-differentiated appropriations ,92 90, Entitlements on entering the service, transfer and leaving the service Non-differentiated appropriations ,59 75,64 Article Total ,83 91, Allowances upon early termination of service Allowances for staff retired in the interests of the service Non-differentiated appropriations ,55 110,70

31 EN Draft general budget 2018 V/29 CHAPTER 1 2 OFFICIALS AND TEMPORARY STAFF (cont'd) CHAPTER 1 4 OTHER STAFF AND EXTERNAL SERVICES CHAPTER 1 6 OTHER EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION Article Item Heading (cont'd) Allowances for staff whose service is terminated and special retirement scheme for officials and temporary staff Appropriations 2018 Appropriations 2017 Outturn 2016 % 2016/2018 Non-differentiated appropriations p.m. p.m. 0, Article Total ,55 110, Provisional appropriation Non-differentiated appropriations p.m. p.m. 0, CHAPTER 1 2 TOTAL ,38 91,32 CHAPTER Other staff and external persons Other staff Non-differentiated appropriations ,72 84, In-service training and staff exchanges Non-differentiated appropriations ,78 85, Other external services Non-differentiated appropriations ,84 67, External services in the linguistic field Non-differentiated appropriations , 113,68 Article Total ,34 86, Provisional appropriation Non-differentiated appropriations p.m. p.m. 0, CHAPTER 1 4 TOTAL ,34 86,73 CHAPTER Expenditure relating to staff management Miscellaneous expenditure on recruitment Non-differentiated appropriations , 102, Further training for staff Non-differentiated appropriations ,20 90,21 Article Total ,20 90, Missions Non-differentiated appropriations ,05 91, Assistance for staff of the institution Social welfare Non-differentiated appropriations , 37,14

32 V/30 EN Draft general budget CHAPTER 1 6 OTHER EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION (cont'd) Article Item Heading (cont'd) Social contacts between members of staff and other welfare expenditure Appropriations 2018 Appropriations 2017 Outturn 2016 % 2016/2018 Non-differentiated appropriations ,33 98,03 Article Total ,33 78, Activities relating to all persons working with the institution Medical service Non-differentiated appropriations ,08 44, Restaurants and canteens Non-differentiated appropriations ,41 59, Early Childhood Centre Non-differentiated appropriations , 99, PMO expenditure on the management of matters concerning Court of Auditors staff Non-differentiated appropriations , 46,15 Article Total ,49 83,99 CHAPTER 1 6 TOTAL ,07 88,58 Title 1 Total ,53 90,70

33 EN Draft general budget 2018 V/31 TITLE 1 PERSONS WORKING WITH THE INSTITUTION CHAPTER 1 0 MEMBERS OF THE INSTITUTION Remuneration and other entitlements Remuneration, allowances and pensions ,93 This appropriation is intended to cover the salaries and allowances of Members of the Court of Auditors as well as the effect of the weightings applicable to remuneration and to transfers of part of the remuneration to a Member State other than that of the place of employment. Legal basis Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1), and in particular Article 2 thereof. Council Regulation (EU) 2016/300 of 29 February 2016 determining the emoluments of the EU high-level public office holders (OJ L 58, , p. 1) Entitlements on entering and leaving the service ,29 This appropriation is intended to cover: travel expenses due to Members of the Court of Auditors on entering or leaving the service, installation and resettlement allowances due to Members of the Court of Auditors on entering or leaving the service, removal expenses due to Members of the Court of Auditors on entering or leaving the service. Legal basis Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1), and in particular Article 6 thereof.

34 V/32 EN Draft general budget CHAPTER 1 0 MEMBERS OF THE INSTITUTION (cont'd) (cont'd) (cont'd) Council Regulation (EU) 2016/300 of 29 February 2016 determining the emoluments of the EU high-level public office holders (OJ L 58, , p. 1) Temporary allowances ,81 This appropriation is intended to cover temporary allowances and family allowances for Members of the Court of Auditors after termination of service. Legal basis Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1), and in particular Article 8 thereof. Council Regulation (EU) 2016/300 of 29 February 2016 determining the emoluments of the EU high-level public office holders (OJ L 58, , p. 1) Pensions p.m. p.m. 0, This appropriation is intended to cover the retirement pensions and invalidity pensions of former Members of the Court of Auditors and the survivors pensions for their surviving spouses and orphans. Legal basis Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, , p. 1), and in particular Articles 9, 10, 11 and 16 thereof. Council Regulation (EU) 2016/300 of 29 February 2016 determining the emoluments of the EU high-level public office holders (OJ L 58, , p. 1).