Annual Activity Report

Transcription

1 2013 Annual Activity Report Directorate General for Agriculture and Rural Development Annexes

2 ANNEXES ANNEX 1: Statement of the Internal Control Coordinator Table of Contents ANNEXES 3 ANNEX 1: STATEMENT OF THE INTERNAL CONTROL COORDINATOR... 3 ANNEX 2: HUMAN AND FINANCIAL RESOURCES... 4 ANNEX 3: DRAFT ANNUAL ACCOUNTS AND FINANCIAL REPORTS... 9 ANNEX 4: MATERIALITY CRITERIA ANNEX 5: INTERNAL CONTROL TEMPLATE FOR BUDGET IMPLEMENTATION (ICT) ANNEX 6: IMPLEMENTATION THROUGH NATIONAL OR INTERNATIONAL PUBLIC-SECTOR BODIES AND BODIES GOVERNED BY PRIVATE LAW WITH A PUBLIC SECTOR MISSION (NOT APPLICABLE) ANNEX 7: AARS OF EXECUTIVE AGENCIES (NOT APPLICABLE) ANNEX 8: DECENTRALISED AGENCIES (NOT APPLICABLE) ANNEX 9: PERFORMANCE INFORMATION INCLUDED IN EVALUATIONS ANNEX 10: SPECIFIC ANNEXES RELATED TO "MANAGEMENT OF RESOURCES" (PART 2) ANNEX 11: SPECIFIC ANNEXES RELATED TO "ASSESSMENT OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEMS" (PART 3) ANNEX 12: 2014 MANAGEMENT PLAN: KEY PERFORMANCE INDICATORS ANNEX 13: AWBM 01 ADMINISTRATIVE SUPPORT AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE ANNEX 14: ABBREVIATIONS agri_aar_2013_final Page 2 of 213

3 ANNEXES ANNEX 1: ANNEXES Statement of the Internal Control Coordinator ANNEX 1: Statement of the Internal Control Coordinator I declare that in accordance with the Commission s communication on clarification of the responsibilities of the key actors in the domain of internal audit and internal control in the Commission 1, I have reported my advice and recommendations to the Director-General on the overall state of internal control in the DG. I hereby certify that the information provided in Parts 2 and 3 of the present AAR and in its annexes is, to the best of my knowledge, accurate and exhaustive. [Signed] Rudolf MÖGELE Internal Control Coordinator 1 SEC(2003)59 of agri_aar_2013_final Page 3 of 213

4 ANNEXES ANNEX 2: Human and Financial resources ANNEX 2: Human and Financial resources Human Resources by ABB activity Code ABB Activity ABB Activity Establishment Plan posts External Personnel 2 Total Interventions in agricultural markets Direct aids Rural development AWBL-01 Pre-accession measures in the field of agriculture and rural development International aspects of the Agriculture and rural development policy area Audit of agricultural expenditure Policy strategy and coordination of the Agriculture and rural development policy area Administrative support for the Directorate-General for Agriculture and Rural development Total General remark: the above data rely on the snapshot of Commission personnel actually employed in each DG/ service as of 31 December of the reporting year. These data do not constitute full-time-equivalents throughout the year. 2 The total figure for external staff is down to 93,5 if expressed in full-time equivalent. The breakdown is the following: ABB 02: 7,58; ABB 03: 4,99; ABB 04: 30,66; ABB 05: 1; ABB 06: 7; ABB 07: 10,40; ABB 08: 16,46; AWBM 01: 15,41. agri_aar_2013_final Page 4 of 213

5 ANNEXES ANNEX 2: Human and Financial resources Financial Resources by ABB activity (EUR Million) Implementation of Commitment Appropriations (CA) Code ABB Activity ABB Activity Operational expenditure Administrative expenditure Total Interventions in agricultural markets Direct aids Rural development Pre-accession measures in the field of agriculture and rural development International aspects of the Agriculture and rural development policy area Audit of agricultural expenditure Policy strategy and coordination of the Agriculture and rural development policy area Total ,82 (1) (2) ,82 (1) Heading 5 appropriations managed by the DG (global envelope) (2) BA lines ( ), (not applicable for DG AGRI in 2013) and ( ). agri_aar_2013_final Page 5 of 213

6 ANNEXES ANNEX 2: Human and Financial resources IMPLEMENTATION OF THE GLOBAL ENVELOPE BUDGET LINES CONCERNED: TO (based on information received from BUDG services following the Budget circular) (IN EUROS) APPROPRIATIONS 2013 (C1) APPROPRIATIONS carried over (C8) BUDGET LINE* BUDGET LINE DESCRIPTION Available Appropriations ,00 COMMITMENTS PAYMENTS 2013 Amounts of appropriations carried over % Implementation on appropriations carried over from Mission expenses , , , ,22 55, Representation expenses , , , ,25 100, Meeting costs , , , ,49 77, Conference costs , , , ,00 100, Meetings of committees , , , ,71 60, Studies and consultations , , , ,55 100, Development of management and information systems , , , ,67 100,00 Further training and management training , , ,08 100,00 TOTAL , , , ,97 76,92 agri_aar_2013_final Page 6 of 213

7 ANNEXES ANNEX 2: Human and Financial resources (IN EUROS) APPROPRIATIONS 2013 C4 APPROPRIATIONS 2013 C5 BUDGET LINE* BUDGET LINE DESCRIPTION Mission expenses Representation expenses Meeting costs Conference costs Meetings of committees Studies and consultations Development of management and information systems Available Appropriations COMMITMENTS PAYMENTS 2013 Amounts of appropriations carried over COMMITMENTS PAYMENTS 2013 Further training and management training 1.637, , ,51 960,89 960,89 960,89 TOTAL 1.637, , ,51 960,89 960,89 960,89 agri_aar_2013_final Page 7 of 213

8 ANNEXES ANNEX 2: Human and Financial resources Cross delegations In 2013, DG AGRI has cross-delegated activities to six other DGs (JRC, ESTAT, EMPL, SANCO, PMO and ENTR). In addition, a sub delegation was given to DEVCO only to allow recoveries in a specific file (no credits involved so not included in the table). Crossed Subdeleg. To: Budget Line Transfered Credit (CE) *** Transfered Credit (CP) **** Consumed Credit (CE) Consumed Credit (CP) Budget Line JRC ESTAT EMPL SANCO PMO ENTR (CD) * (CD) (CD) (CD) (CD) , ,00 0, , , (CP) , ,00 0, ,68 0, , ,38 226,41 0, , , , ,21 0, ,23 0, , (CND) ** (CND) (CND) (CND) (CND) Transfered Credit ,00 0,00 0, ,00 453,00 Consumed Credit ,44 0,00 0, ,00 0,00 *CD Differentiated Credit ** CND Non-Differentiated Credit *** CE Commitment Credit **** CP Payment Credit agri_aar_2013_final Page 8 of 213

9 ANNEXES ANNEX 3: Draft annual accounts and financial reports ANNEX 3: Draft annual accounts and financial reports 1. Financial reports 1.1 Commitments and payments (tables 1 and 2) Expenditure Commitments Payments Crédits Exécution Crédits Exécution Direct expenses , ,14 92,52% , ,27 75,03% FEAGA , ,95 98,42% , ,95 98,42% shared Mgt Rural Development , ,00 98,06% , ,46 99,21% shared Mgt Preadhesion , ,00 87,95% , ,88 59,76% shared / decentr Mgt TOTAL , ,09 98,28% , ,56 98,51% Overall, in 2013, global execution rates of commitments and payments appropriations of DG AGRI have both remained unchanged in relation to 2012 (In 2012, 98% of both commitment and payment appropriations have been executed (98% for both commitments and payments in 2011; 97% for commitments and 95% payments in 2010). Both increased: the total amount committed of EUR ,164 million (by 1,1% compared to 2012) and the total amount paid of EUR ,10 million (by 0,7% compared to 2012). With regard to «direct management expenditure», the amount committed was EUR 68,3 miilion (85,7 million in 2012; 69,2 million in 2011; 81,1 million in 2010), i.e. 92,5% of the available appropriations. The amount paid was 71,3 million EUR (79 million in 2012; 61,3 million in 2011; 71,1 million in 2010), i.e. 75% of the available appropriations. With regard to «shared management expenditure» for rural development, the amount committed was EUR ,9 (14.589,1 million in 2012; ,2 million in 2011; ,6 million in 2010), i.e. 98,1% of the available appropriations and the amount paid was EUR ,3 million (13.254,1 million in 2012; ,8 million in 2011; ,8 million in 2010), i.e 99,2% of the available appropriations. For pre-accession aid, the amount committed was EUR 234 million (231,2 million in 2012; 215,0 million in 2011; 169,8 million in 2010), i.e. 88% of the available appropriations, and the amount paid was EUR 47,6 million (6,5 million in 2012; 101,8 million in 2011; only 14,4 million in 2010; 254,1 million in 2009), i.e. 59,8% of the available appropriations. With regard to «shared management expenditure» for EAGF, the amount committed and paid was EUR ,9 million (44.495,5 million in 2012; ,6 million in 2011; ,4 million in 2010; ,8 million in 2009), i.e. 98,4% of the available appropriations. agri_aar_2013_final Page 9 of 213

10 ANNEXES ANNEX 3: Draft annual accounts and financial reports The unused balance on commitments, commonly known as budgetary RAL (Reste à liquider), was EUR ,5 million at the end of 2013 (23.842,8 million in 2012; ,6 million in 2011; ,0 million in 2010, ,0 million in 2009), of which EUR ,7 million relates to rural development, EUR 823,9 million to preaccession aid and EUR 55 million to direct management expenditure. The increase in recent years is manly linked to EAFRD programmes Payment time limits (table 6a/b) As far as payment time limits are concerned, there was a consolidation of the progress of last years: For «direct management expenditure» (see table 6a), the average delay decreased to 12 days (13 days in 2012). 16 payments were made beyond the allowed payment time limit (16 payments in 2012, 13 payments in 2011 and only 7 payments in 2010), which represents 1,6% of the total number of payments (1,5% in 2012, 1,3% in 2011; 0,7% in 2010). (see table 6a). The number of suspensions and the duration strongly decreased by 32% and by 42% (in 2012 and 2011 duration increased respectively by 34% and 30%). For «rural development» (see table 6b), there was a substantial increase of delayed payments. 234 payments were made beyond the allowed payment time limit (104 in 2012 vs. only 4 in 2011; none in 2010). The average delay increased further to 43 days (31 days in 2012 after 3 successive years of reduction (from 24 days in 2009 to 20,5 days in 2011). There is no information available on suspensions. 1.3 Revenue and income 3 For which the RAL at the end of 2013 includes the RAL of previous years since 2007 agri_aar_2013_final Page 10 of 213

11 ANNEXES ANNEX 3: Draft annual accounts and financial reports N REVENUE AND INCOME IN 2013 Revenue and income recognized Revenue and income cashed from Outstanding Chapter Current year RO Carried over RO Total Current Year RO Carried over RO Total balance 1 2 3= =4+5 7= REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST , , , , , , ,38 61 REPAYMENT OF MISCELLANEOUS EXPENDITURE , , , , , , ,52 65 FINANCIAL CORRECTIONS , , , , , , ,66 67 REVENUE CONCERNING THE EUROPEAN AGRICULTURE GUARANTEE FUND AND THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT ,85 0, , ,16 0, , ,69 90 MISCELLANEOUS REVENUE , , , , , ,10 0,00 al DG AGRI , , , , , , ,25 Total income for DG AGRI in 2013 corresponds to EUR -986,1 million (-979,9 million in 2012; -763,8 million in 2011) For EAGF, a total amount of EUR -269,9 million was recovered off-budget on a monthly basis in 2013 (-168,0 million in 2012; -218,8 million in 2011; -540,1 million in 2010). Of this amount, EUR -111,9 million was still to be cashed on (- 2,4 million in 2012; -20,6 million on ; -198,5 million on ). The amounts indicated in this table are regularised recoveries (income) 4. The negative tendency in recent years of budgetary regularised income for EAGF has not stopped in 2013 and corresponds to a total amount of EUR -829 million ( million in 2012; -666,8 million in 2011; ,3 million in 2010, ,4 million in 2009) of assigned revenue under EAGF linked to milk levies, irregularities, conformity clearance 5. Income from 'clearance' also decreased compared to last year. At the end of 2013, EUR 131 million is still owed to DG AGRI (-2 million end 2012; - 41 million end 2011; -220 million at the end 2010) 6. With regard to the «ageing balance of recovery orders» at , no significant movement was registered for old recovery orders issued between 1998 and 2005 (-0,2% in 2013; -3% in 2012; -5% in 2011). 4 5 Also EAGF expenses in this 'Annex 3' are regularised. This amount includes EUR -593,6 million for income line 6701 (clearance), EUR -155,1 million for income line 6702 (irregularities), EUR -80,2 million for income line 6703 (milk). Income from clearance and irregularities decreases. 6 Instead of -19,1 million as reported in 'AAR_2013 annex3' of DG BUDG. agri_aar_2013_final Page 11 of 213

12 ANNEXES ANNEX 3: Draft annual accounts and financial reports Finally, with regard to the 'Recovery context' (table 8), it is useful to mention that the monthly amounts recovered under EAGF for a total amount of --269,9 million are not 'qualified'. 2. Draft annual accounts 2.1 Accounting principles and methods The annual accounts of DG AGRI have been prepared in accordance with the generally accepted accounting principles. Estimates have been made, where necessary, in accordance with the methodology agreed upon with the services of the Accountant of the European Commission. It should be noted that the balance sheet and economic outturn account of Directorate General, presented in Annex 3 to this Annual Activity Report, represent only the assets, liabilities, expenses and revenues that are under the control of this Directorate General. Significant amounts such as own resource revenues and cash held in Commission bank accounts are not included in this Directorate General's accounts since they are managed centrally by DG Budget, on whose balance sheet and economic outturn account they appear. Other items not included are: the intangible assets (IT software bought externally) or the tangible fixed assets (hardware, technical equipment, office furniture, buildings) declared/recorded by DG DIGIT and by OIB respectively; personnel and management expenses which are managed centrally; the appropriation of the net result of the year and of prior years, except for the opening balance in As the accumulated result of the Commission is not split amongst the various Directorates-General, the balance sheet presented here is not in equilibrium. Additionally, the figures included in table 4 are, at this date, still subject to audit by the Court of Auditors. It is thus possible that amounts included in these tables may have to be adjusted following this audit. 2.2 Acronyms EAGF: European Agricultural Guarantee Fund; EAFRD: European Agriculture Fund for Rural Development; EAGGF : European Agricultural Guarantee and Guidance Fund; agri_aar_2013_final Page 12 of 213

13 ANNEXES ANNEX 3: 2.3 Balance Sheet Draft annual accounts and financial reports TABLE 4 : BALANCE SHEET BALANCE SHEET A.I. NON CURRENT ASSETS , ,77 A.I.1. Intangible Assets , ,45 A.I.5. LT Pre-Financing , ,40 A.I.6. LT Receivables , ,92 A.II. CURRENT ASSETS , ,87 A.II.2. Short-term Pre-Financing , ,88 A.II.3.2. Current Receivables and Recove , ,99 ASSETS , ,64 P.II. NON CURRENT LIABILITIES , ,58 P.II.2. Long-term provisions , ,58 P.III. CURRENT LIABILITIES , ,56 P.III.4. Accounts Payable , ,56 LIABILITIES , ,14 NET ASSETS (ASSETS less LIABILITIES) , ,50 Assets Non current assets Long term pre-financing: it concerns shared management expenditure exclusively and it relates mainly to the pre-financing paid between 2007 and 2010 to Member States for the financing period (EAFRD and IPARD) that will not be cleared in For IPARD, all pre-financing is considered long term due to the low execution rate of programmes. The decrease of -14% vs 2012 is mainly due to expected clearing of prefinancing in a few EAFRD programmes. The period of settlement exceeds one year. Long-term receivables: it concerns not yet executed clearance decisions under shared management (EAGF and EAFRD). The period of settlement exceeds one year. agri_aar_2013_final Page 13 of 213

14 ANNEXES ANNEX 3: Current assets Draft annual accounts and financial reports Short-term pre-financing: the increase (+9% vs. 2012; +51% vs 2011) is mainly due to the expected clearing in 2014 of prefinancing due to the high execution rate of a few programmes in EAFRD. More than 99 % of the amount in this item relates to shared management and decentralised management expenditure. Concerning the closure of the rural development and pre-accession programmes under the EAGGF Guidance section ( programming period), the period of settlement does, in principle, not exceed one year. The not yet cleared stock of pre-financing paid to Member States corresponds to EUR 265 mio. Short-term receivables: EUR 2.126,8 million are owed to DG AGRI by Member States (99%) and by private organisations (1%). The amount owed by Member States mostly concerns the amounts to be recovered under EAGF, EAFRD and EAGGF Guidance section, TRDI and Sapard (financing period ) of which an important part concerns receivables established further to irregularities committed by final beneficiaries and detected by the Member States under EAGF. A value reduction of EUR - 819,1 million has been applied to these receivables, equivalent to 63%. The amount of short term not yet executed clearance decisions under EAGF and EAFRD strongly increased by 81% to EUR 505 million. Liabilities Non current liabilities Current liabilities Long-term provisions: this amount mainly relates to the estimate of potential future expenses resulting from court cases awaiting judgement. The increase (+23% in 2013 vs 2012) in 2013 was due for EAGF clearance cases and for Rural Development. Accounts payable: this item concerns amounts payable to private firms and to Members States. 99% of accounts payable relates to amounts payable to Member States under EAGF, EAGGF Guidance section ( ) and EAFRD. It includes amounts already requested by Member States but not yet paid as well as an estimate of the amounts which Member States and beneficiaries are entitled to claim (accrued charges). The total liabilities remain almost unchanged vs but the accrued charges share decreased due to the modified accounting entry for the EAGF November expenses (vendor adjustment). agri_aar_2013_final Page 14 of 213

15 ANNEXES ANNEX 3: Draft annual accounts and financial reports 2.4 Economic Outturn Account TABLE 5 : ECONOMIC OUTTURN ACCOUNT ECONOMIC OUTTURN ACCOUNT II.1 SURPLUS/ DEF. FROM OPERATING ACTIVITY , ,43 II.1.1. OPERATING REVENUES , ,85 II Other operating revenue , ,85 II.1.2. OPERATING EXPENSES , ,28 II Administrative Expenses , ,10 II Operating Expenses , ,18 II.2. SURPLUS/DEF. NON OPERATING ACTIVIT , ,47 II.2.1. FINANCIAL OPERATIONS , ,47 II Financial revenue , ,00 II Financial expenses 541,85 358,53 ECONOMIC OUTTURN ACCOUNT , ,96 Surplus/Deficit from operating activities Operating Revenue Operating expenses Other operating revenue: this amount corresponds to the revenue generated mainly by agricultural levies (milk and sugar levies), and amounts recovered due to irregularities, conformity clearance and financial corrections, representing 3% and 70% of the total operating revenue respectively. 4,5% of recovery of expenses under shared management is due to financial corrections under EAGF-Guidance and EAFRD. Finally, 3% is caused by positive reversal of non used provisions for legal cases and 6% due to decrease of value reduction. Administrative expenses: these expenses represent only 0,02% of all operating expenses and they mainly relate to amounts concerning the purchase of IT (63%) and non IT services (34%). Operating expenses: 99% of the operating expenses relates to shared management expenditure comprising EAGF, EAFRD, EAGGF Guidance section, Sapard and Ipard. The EAGF amount corresponds to EUR agri_aar_2013_final Page 15 of 213

16 ANNEXES ANNEX 3: Draft annual accounts and financial reports million ( million in 2012) and the amount for Sapard-EAGGF Guidance section and EAFRD under shared management corresponds to EUR million and Sapard-Ipard under decentralised management to EUR 187 million. 0.05%% of the operating expenses relate to direct management expenditure (Farm Accountancy Data Network, action grants awarded to NGOs, contribution to international organisations, purchase of services ). Surplus/Deficit from non-operating activities Financial Operations 3. Tables Financial Revenue: financial revenue mainly concerns revenue resulting from interest on pre-financing paid to beneficiaries of the SAPARD programmes, which will have to be reimbursed to DG AGRI. Table 1a: Commitments Table 1b: Payments Table 2: Financial circuits (commitments payments) Table 3a : Commitments to be settled (RAL) Table 3b: RAL AGRI Table 4: Balance sheet Table 5: Economic Outturn Account Table 6a: Average Payment Time Limits (Direct expenditure) Table 6b: Average Payment Time Limits (Rural development) Table 7: Income Table 8: Recovery context Table 9: Ageing balance of Recovery Orders Table 10: Waivers of Recovery Orders Tableau 11: Negotiated Procedures Tableau 12: Summary of Contracts agri_aar_2013_final Page 16 of 213

17 ANNEXES ANNEX 3: Draft annual accounts and financial reports TABLE 1a: OUTTURN ON COMMITMENT APPROPRIATIONS IN 2013 (in Mio ) Commitment appropriations authorised Commitments made % 1 2 3=2/1 Title 05 Agriculture and rural development Administrative expenditure of the `Agriculture and rural development- policy area 22, , ,57 % Interventions in agricultural markets 3466, , ,12 % Direct aids 42107, , ,93 % Rural development 15093, , ,05 % Pre-accession measures in the field of agriculture and rural development International aspects of the `Agriculture and rural development- policy area 266, , ,95 % 3,129 3, ,88 % Audit of agricultural expenditure 119,8 119, ,81 % Policy strategy and coordination of the `Agriculture and rural development- policy area 27, , ,67 % Total Title , , ,28% Total DG AGRI 61105, , ,28 % * Commitment appropriations authorised include, in addition to the budget voted by the legislative authority, appropriations carried over from the previous exercise, budget amendments as well as miscellaneous commitment appropriations for the period (e.g. internal and external assigned revenue). agri_aar_2013_final Page 17 of 213

18 ANNEXES ANNEX 3: Draft annual accounts and financial reports TABLE 1b: OUTTURN ON PAYMENT APPROPRIATIONS IN 2013 (in Mio ) Chapter Payment appropriations authorised * Payments made % 1 2 3=2/1 Title 05 Agriculture and rural development Administrative expenditure of the `Agriculture and rural development- policy area 33, , ,82 % Interventions in agricultural markets 3466, , ,12 % Direct aids 42107, , ,93 % Rural development 13256, , ,21 % Pre-accession measures in the field of agriculture and rural development International aspects of the `Agriculture and rural development- policy area 79, , ,76 % 3, , ,00 % Audit of agricultural expenditure 120, , ,13 % Policy strategy and coordination of the `Agriculture and rural development- policy area 44, , ,50 % Total Title , , ,50% Total DG AGRI 59112, , ,50 % * Payment appropriations authorised include, in addition to the budget voted by the legislative authority, appropriations carried over from the previous exercise, budget amendments as well as miscellaneous payment appropriations for the period (e.g. internal and external assigned revenue). agri_aar_2013_final Page 18 of 213

19 ANNEXES ANNEX 3: Draft annual accounts and financial reports agri_aar_2013_final Page 19 of 213

20 ANNEXES ANNEX 3: Draft annual accounts and financial reports TABLE 2 DG AGRI Execution 2013 Expenditure Commitments Payments Crédits Exécution Crédits Exécution Direct expenses , ,14 92,52% , ,27 75,03% FEAGA , ,95 98,42% , ,95 98,42% shared Mgt Rural Development , ,00 98,06% , ,46 99,21% shared Mgt Preadhesion , ,00 87,95% , ,88 59,76% shared / decentr Mgt TOTAL , ,09 98,28% , ,56 98,51% PS: Dans le tableau Payments / credits de la DG BUDG (table 1.b payments), le montant des crédits correspond à ,07 au lieu de ,46. La différence de ,61 correspond au montant decommitted C8 des crédits non-dissociés. agri_aar_2013_final Page 20 of 213

21 ANNEXES ANNEX 3: Draft annual accounts and financial reports agri_aar_2013_final Page 21 of 213

22 ANNEXES ANNEX 3: Draft annual accounts and financial reports Table 3a : Commitments to be settled (RAL) DG AGRI RAL on Financial Year 2013 C Budget Item Commitments contracted during financial year 2013 (incl C2,C3,C4,C5) Payments made during financial year 2013 (C1,C2,C3,C4,C5) Automatic Cancellati on of unreporta ble commitme nts (non dissociate d credits) Commitments from financial year 2013 still to be settled Commitments to be settled from financial years previous to 2013 (C8 commitments) Decommitment s/ exchange rate adjustments (decomm C8) Payments made (C8 Cancellation of unsettled commitment s (non dissociated credits) Final Situation of commitments to be settled from previous financial years Rate of commitments settled Total of Commitments to be settled at end of financial year = = =-(9-5)/5 11=4+9 Title 05 Chapter External staff ,00 0,00 0, , , , ,20 0,00 0,00-100,00% , Other management expenditure , ,49 0, , , , , ,43 0,00-100,00% , European Agriculture Guarantee Fund (EAGF) Non-operational technical assistance Pre-accession assistance in the field of agriculture and rural development (IPARD) Expenditure on administrative management European Agricultural Fund for Rural Development (EAFRD) Non-operational technical assistance Expenditure on agricultural analysis, inspection, communication and the Conciliation Body in connection with the , ,75 0, , , , ,93 33,29 0,00-100,00% ,01 0,00 0,00 0,00 0, ,00 0, ,00 0,00 0,00-100,00% 0, , ,86 0, , , , , ,53 0,00-100,00% , , ,92 0, , , , ,88 0,00 0,00-100,00% ,93 agri_aar_2013_final Page 22 of 213

23 ANNEXES ANNEX 3: Draft annual accounts and financial reports clearance of accounts of the EAGGF Guarantee Section, the EAGF and the EAFRD Total Chapter , ,02 0, , , , , ,25 0,00-100,00% ,56 Chapter Export refunds for cereals 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of cereals , ,98 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention for starch -774,63-774,63 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (cereals) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Export refunds for rice 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of rice 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (rice) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds on non-annex 1 products , ,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Programmes for deprived persons , ,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (food programmes) 1.195, ,41 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Export refunds for sugar and isoglucose , ,27 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Production refunds for sugar used in the chemical industry , ,13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Storage measures for sugar 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 23 of 213

24 ANNEXES ANNEX 3: Draft annual accounts and financial reports Other measures (sugar) , ,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Storage measures for olive oil , ,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Quality improvement measures , ,74 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (olive oil) , ,07 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Aid for fibre flax and hemp , ,43 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Cotton National restructuring programmes , ,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (textile plants) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Export refunds for fruit and vegetables , ,31 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Operational funds for producer organisations , ,69 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Compensation to encourage processing of citrus fruit , ,59 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Aid to producer groups for preliminary recognition , ,75 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, School fruit scheme , ,29 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (fruit and vegetables) , ,73 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Storage measures for alcohol 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, National support programmes for the wine sector , ,18 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 24 of 213

25 ANNEXES ANNEX 3: Draft annual accounts and financial reports Grubbing-up scheme , ,30 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (winegrowing sector) , ,27 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Promotion measures Payments by Member States Promotion measures Direct payments by the Union , ,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, , ,90 0, , , ,63 0,00 0, ,26-77,87% , Other measures (promotion) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Dried fodder , ,67 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Hops Aid to producer organisations , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, POSEI (excluding direct aids and Article ) , ,76 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Community Tobacco Fund (excluding Article ) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (other plant products/measures) -0,05-0,05 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds for milk and milk products , ,33 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of skimmed-milk powder 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Aid for disposal of skimmed milk 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of butter and cream , ,02 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, School milk , ,31 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 25 of 213

26 ANNEXES ANNEX 3: Draft annual accounts and financial reports Other measures (milk and milk products) 7.285, ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds for beef and veal , ,47 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of beef and veal 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Exceptional support measures 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds for live animals , ,57 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (beef and veal) -56,49-56,49 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of sheepmeat and goatmeat 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other measures (sheepmeat and goatmeat) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds for pigmeat , ,74 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Intervention storage of pigmeat 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Exceptional market-support measures for pigmeat 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds for eggs , ,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Refunds for poultrymeat , ,89 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Specific aid for bee-keeping , ,19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Exceptional market-support measures for the poultrymeat and eggs sector , ,12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 26 of 213

27 ANNEXES ANNEX 3: Draft annual accounts and financial reports Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Pilot project Support for farmers cooperatives 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Pilot project European farm prices and margins observatory Pilot project Support for farmers and consumers initiatives for low carbon emission, low energy consumption and locally marketed food production Pilot project Measures to combat speculation in agricultural commodities 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter , ,72 0, , , ,63 0,00 0, ,26-77,87% ,35 Chapter SPS (single payment scheme) , ,55 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, SAPS (single area payment scheme) , ,24 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Separate sugar payment , ,28 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Separate fruit and vegetables payment , ,13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Specific support (Article 68) Decoupled direct aids , ,51 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Separate soft fruit payment , ,77 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other (decoupled direct aids) , ,89 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Crops area payments , ,39 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 27 of 213

28 ANNEXES ANNEX 3: Draft annual accounts and financial reports Supplementary aid for durum wheat: traditional production zones , ,90 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Production aid for seeds , ,70 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Suckler-cow premium , ,05 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Additional suckler-cow premium , ,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Beef special premium , ,07 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Beef slaughter premium Calves 3.813, ,52 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Beef slaughter premium Adults , ,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Sheep and goat premium , ,17 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Sheep and goat supplementary premium , ,06 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Payments to starch potato producers , ,94 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Area aid for rice , ,76 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Aid for olive groves , ,74 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Tobacco aid , ,79 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Hops area aid 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Specific quality premium for durum wheat , ,40 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 28 of 213

29 ANNEXES ANNEX 3: Draft annual accounts and financial reports Protein crop premium , ,55 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Area payments for nuts , ,53 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Aid for silkworms , ,72 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Payments for specific types of farming and quality production , ,09 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Additional amount for sugar beet and cane producers , ,08 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Area aid for cotton , ,19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Transitional fruit and vegetables payment Tomatoes Transitional fruit and vegetables payment Other products than tomatoes , ,62 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, , ,02 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Transitional soft fruit payment 6.833, ,06 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Specific support (Article 68) Coupled direct aids , ,22 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, POSEI European Union support programmes , ,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, POSEI Other direct aids and earlier regimes 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, POSEI Aegean islands , ,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Other (direct aids) , ,57 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Additional amounts of aid , ,19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 agri_aar_2013_final Page 29 of 213

30 ANNEXES ANNEX 3: Draft annual accounts and financial reports Total Chapter , ,69 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Chapter Rural development financed by the EAGGF Guarantee Section - Programming period 2000 to 2006 Completion of the European Agricultural Guidance and Guarantee Fund, Guidance Section - Objective 1 regions (2000 to 2006) Completion of the special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (2000 to 2006) Completion of earlier programmes in Objectives 1 and 6 regions (prior to 2000) Completion of earlier programmes in Objective 5b regions (prior to 2000) Completion of earlier programmes outside Objective 1 regions (prior to 2000) , ,31 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0, , , ,93 0, ,42-56,16% ,42 0,00 0,00 0,00 0, ,00 0, ,00 0,00 0,00-100,00% 0,00 0,00 0,00 0,00 0, ,30 0, ,21 0, ,09-97,32% ,09 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0, ,63 0,00 0,00 0, ,63 0,00% , Completion of Leader (2000 to 2006) 0,00 0,00 0,00 0, , , ,84 0, ,12-89,63% , Completion of earlier Community initiatives (prior to 2000) Completion of earlier innovative measures (prior to 2000) Completion of the European Agricultural Guidance and Guarantee Fund, Guidance Section Operational technical assistance (2000 to 2006) Preparatory action Union plant and animal genetic resources 0,00 0,00 0,00 0, , , ,24 0, ,29-88,53% ,29 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, ,00 0,00 0, ,00 0,00 0,00 0,00 0,00 0,00 0,00% ,00 agri_aar_2013_final Page 30 of 213

31 ANNEXES ANNEX 3: Draft annual accounts and financial reports Plant and animal genetic resources Completion of earlier measures Transitional instrument for the financing of rural development by the EAGGF Guarantee Section for the new Member States Completion of programmes (2004 to 2006) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Rural development programmes , ,82 0, , , , ,42 0, ,33-54,21% , Operational technical assistance , ,06 0, , , , ,26 0, ,38-71,66% , Pilot project Exchange programme for young farmers ,00 0,00 0, ,00 0,00 0,00 0,00 0,00 0,00 0,00% ,00 Total Chapter , ,57 0, , , , ,90 0, ,26-54,29% ,53 Chapter The Sapard pre-accession instrument Completion of the programme (2000 to 2006) The Sapard pre-accession instrument Completion of the pre-accession assistance related to eight applicant countries Instrument for Preaccession Assistance for Rural Development (IPARD) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, ,00 0,00 0, , , , ,88 0, ,19-18,43% ,19 Total Chapter ,00 0,00 0, , , , ,88 0, ,19-18,43% ,19 Chapter International agricultural agreements , ,84 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter , ,84 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Chapter agri_aar_2013_final Page 31 of 213

32 ANNEXES ANNEX 3: Draft annual accounts and financial reports Monitoring and preventive measures Direct payments by the Union Accounting clearance of previous years accounts with regard to shared management expenditure under the EAGGF Guarantee Section (previous measures) and under the EAGF Conformity clearance of previous years accounts with regard to shared management expenditure under the EAGGF Guarantee Section (previous measures) and under the EAGF Accounting clearance of previous years accounts with regard to rural development under the EAFRD Conformity clearance of previous years accounts with regard to rural development under the EAFRD , ,72 0, , ,59 0, , ,95 0,00-100,00% , , ,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, , ,82 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0, Settlement of disputes , ,78 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter , ,47 0, , ,59 0, , ,95 0,00-100,00% ,72 Chapter Farm Accountancy Data Network (FADN) , ,00 0, , , , ,31 0, ,47-54,76% , Surveys on the structure of agricultural holdings 226,41 226,41 0,00 0, , , ,08 0, ,29-46,90% , Restructuring of systems for agricultural surveys , ,12 0, , , , ,32 0,00 850,05-99,95% , Enhancing public awareness of the common agricultural policy , ,57 0, , , , , ,58 0,00-100,00% ,97 agri_aar_2013_final Page 32 of 213

33 ANNEXES ANNEX 3: Draft annual accounts and financial reports European Agricultural Guarantee Fund (EAGF) Operational technical assistance Pilot project Assessing end-user costs of compliance with Union legislation in the fields of environment, animal welfare and food safety Pilot project Exchanging best practice for cross compliance simplification , ,00 0, , ,69 0, ,69 0,00 0,00-100,00% ,12 0,00 0,00 0,00 0, ,04 0, ,92 0, ,12-43,90% ,12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter , ,10 0, , , , , , ,93-60,33% ,97 Total DG AGRI , ,41 0, , , , , , ,64-53,24% ,32 PS: Le résultat net du table 3a. RAL de la DG BUDG est cohérent avec celui de la DG AGRI (table 3b. RAL AGRI). Par contre, les composantes du table 3a. RAL de la BUDG (par exemple payments) sont erronnées (par exemple par l'oubli des montants négatifs) agri_aar_2013_final Page 33 of 213