Annual Activity Report

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

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... 45 ANNEX 5: INTERNAL CONTROL TEMPLATE FOR BUDGET IMPLEMENTATION (ICT)... 53 ANNEX 6: IMPLEMENTATION THROUGH NATIONAL OR INTERNATIONAL PUBLIC-SECTOR BODIES AND BODIES GOVERNED BY PRIVATE LAW WITH A PUBLIC SECTOR MISSION (NOT APPLICABLE)... 59 ANNEX 7: AARS OF EXECUTIVE AGENCIES (NOT APPLICABLE)... 59 ANNEX 8: DECENTRALISED AGENCIES (NOT APPLICABLE)... 59 ANNEX 9: PERFORMANCE INFORMATION INCLUDED IN EVALUATIONS... 60 ANNEX 10: SPECIFIC ANNEXES RELATED TO "MANAGEMENT OF RESOURCES" (PART 2)... 68 ANNEX 11: SPECIFIC ANNEXES RELATED TO "ASSESSMENT OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEMS" (PART 3)... 193 ANNEX 12: 2014 MANAGEMENT PLAN: KEY PERFORMANCE INDICATORS... 195 ANNEX 13: AWBM 01 ADMINISTRATIVE SUPPORT... 199 1.1.37 AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE 1... 199 1.1.38 AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE 2... 200 1.1.39 AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE 3... 201 1.1.40 AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE 4... 202 1.1.41 AWBM 01 ADMINISTRATIVE SUPPORT SPECIFIC OBJECTIVE 5... 204 ANNEX 14: ABBREVIATIONS... 209 agri_aar_2013_final Page 2 of 213

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 21.01.2003. agri_aar_2013_final Page 3 of 213

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 05 02 Interventions in agricultural markets 159 9 168 05 03 Direct aids 56 8 64 05 04 Rural development 211 37 248 05 05 05 06 05 07 05 08 05 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 9 1 10 73 7 80 109 14 123 278 20 298 114 16 130 Total 1009 112 1121 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

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 05 02 Interventions in agricultural markets 3 193 228 900 05 03 Direct aids 41 658 276 626 05 04 Rural development 14 798 454 674 05 05 05 06 Pre-accession measures in the field of agriculture and rural development International aspects of the Agriculture and rural development policy area 234 042 533 3 062 749 05 07 Audit of agricultural expenditure 119 577 848 05 08 Policy strategy and coordination of the Agriculture and rural development policy area 26 729 939 Total 60 033 373 269 7 840 542,82 (1) 11 875 314 (2) 60 053 089 125,82 (1) Heading 5 appropriations managed by the DG (global envelope) 05 01 02 (2) BA lines 05 01 04 (11 605 448 ), 05 01 05 (not applicable for DG AGRI in 2013) and 05 01 06 (269 866 ). agri_aar_2013_final Page 5 of 213

ANNEXES ANNEX 2: Human and Financial resources IMPLEMENTATION OF THE GLOBAL ENVELOPE BUDGET LINES CONCERNED: 05 01 02 11 00 01 TO 05 01 02 11 00 06 (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 05.010211.00 1.080,00 COMMITMENTS 2013 2013 PAYMENTS 2013 Amounts of appropriations carried over % Implementation on appropriations carried over from 2011 05.010211.00.01.10 Mission expenses 2.550.000,00 2.550.000,00 2.285.916,57 306.701,22 55,03 05.010211.00.01.30 Representation expenses 25.000,00 25.000,00 19.152,35 6.587,25 100,00 05.010211.00.02.20 Meeting costs 2.091.527,07 2.091.527,07 1.385.824,25 789.944,49 77,98 05.010211.00.02.40 Conference costs 182.443,34 182.443,34 64.157,13 76.740,00 100,00 05.010211.00.03 Meetings of committees 2.000.000,00 2.000.000,00 1.255.745,89 966.585,71 60,72 05.010211.00.04 Studies and consultations 534.088,80 534.088,80 4.220,00 415.959,55 100,00 05.010211.00.05 05.010211.00.06 Development of management and information systems 128.723,51 128.723,51 35.878,94 321.503,67 100,00 Further training and management training 328.760 328.760,10 195.693,96 112.660,08 100,00 TOTAL 7.841.622,82 7.840.542,82 5.246.589,09 2.996.681,97 76,92 agri_aar_2013_final Page 6 of 213

ANNEXES ANNEX 2: Human and Financial resources (IN EUROS) APPROPRIATIONS 2013 C4 APPROPRIATIONS 2013 C5 BUDGET LINE* 05.010211.00 BUDGET LINE DESCRIPTION 05.010211.00.01.10 Mission expenses 05.010211.00.01.30 Representation expenses 05.010211.00.02.20 Meeting costs 05.010211.00.02.40 Conference costs 05.010211.00.03 Meetings of committees 05.010211.00.04 Studies and consultations 05.010211.00.05 05.010211.00.06 Development of management and information systems Available Appropriations COMMITMENTS PAYMENTS 2013 Amounts of appropriations carried over COMMITMENTS 2013 2013 2013 PAYMENTS 2013 Further training and management training 1.637,51 1.637,51 1.637,51 960,89 960,89 960,89 TOTAL 1.637,51 1.637,51 1.637,51 960,89 960,89 960,89 agri_aar_2013_final Page 7 of 213

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 05.080300 (CD) * 05.080200 (CD) 05.080300 (CD) 05.040502 (CD) 05.040502 (CD) 1.550.687,00 450.000,00 0,00 356.277,66 346.500,00 05.040502 (CP) 1.570.736,52 5.881.094,00 0,00 245.637,68 0,00 260.000,00 1.539.658,38 226,41 0,00 350.479,92 346.500,00 1.548.203,44 5.790.809,21 0,00 245.637,23 0,00 225.123,83 05.070102 (CND) ** 05.010404 (CND) 05.010201 (CND) 05.010401 (CND) 05.010401 (CND) Transfered Credit 6.800.000,00 0,00 0,00 160.000,00 453,00 Consumed Credit 6.799.762,44 0,00 0,00 160.000,00 0,00 *CD Differentiated Credit ** CND Non-Differentiated Credit *** CE Commitment Credit **** CP Payment Credit agri_aar_2013_final Page 8 of 213

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 73.815.930,39 68.290.929,14 92,52% 94.970.492,85 71.258.663,27 75,03% FEAGA 45.684.826.496,88 44.961.909.263,95 98,42% 45.684.826.496,88 44.961.909.263,95 98,42% shared Mgt Rural Development 15.081.062.688,73 14.788.920.797,00 98,06% 13.251.262.175,54 13.146.291.520,46 99,21% shared Mgt Preadhesion 266.113.363,19 234.042.533,00 87,95% 79.707.692,19 47.636.861,88 59,76% shared / decentr Mgt TOTAL 61.105.818.479,19 60.053.163.523,09 98,28% 59.110.766.857,46 58.227.096.309,56 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 60.053,164 million (by 1,1% compared to 2012) and the total amount paid of EUR 58.227,10 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 14.788,9 (14.589,1 million in 2012; 14.408,2 million in 2011; 14.587,6 million in 2010), i.e. 98,1% of the available appropriations and the amount paid was EUR 13.146,3 million (13.254,1 million in 2012; 12.293,8 million in 2011; 11.483,8 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 44.961,9 million (44.495,5 million in 2012; 45.082,6 million in 2011; 43.932,4 million in 2010; 46.024,8 million in 2009), i.e. 98,4% of the available appropriations. agri_aar_2013_final Page 9 of 213

ANNEXES ANNEX 3: Draft annual accounts and financial reports The unused balance on commitments, commonly known as budgetary RAL (Reste à liquider), was EUR 25.348,5 million at the end of 2013 (23.842,8 million in 2012; 22.352,6 million in 2011; 20.193,0 million in 2010, 17.151,0 million in 2009), of which EUR 24.469,7 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 3. 1.2 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

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=1+2 4 5 6=4+5 7=3-6 52 REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST 123.916,20 1.079.967,42 1.203.883,62 108.273,82 1.079.967,42 1.188.241,24 15.642,38 61 REPAYMENT OF MISCELLANEOUS EXPENDITURE 2.586.502,36 39.040.126,82 41.626.629,18 2.586.502,36 34.380.807,30 36.967.309,66 4.659.319,52 65 FINANCIAL CORRECTIONS 21.543.481,39 11.527.492,80 33.070.974,19 20.038.905,82 36.611,71 20.075.517,53 12.995.456,66 67 REVENUE CONCERNING THE EUROPEAN AGRICULTURE GUARANTEE FUND AND THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT 1.041.145.447,85 0,00 1.041.145.447,85 927.802.268,16 0,00 927.802.268,16 113.343.179,69 90 MISCELLANEOUS REVENUE 58.407,10 27.000,00 85.407,10 58.407,10 27.000,00 85.407,10 0,00 al DG AGRI 1.065.457.754,90 51.674.587,04 1.117.132.341,94 950.594.357,26 35.524.386,43 986.118.743,69 131.013.598,25 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 31.12.2013 (- 2,4 million in 2012; -20,6 million on 31.12.2011; -198,5 million on 31.12.2010). 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 (- 907.4 million in 2012; -666,8 million in 2011; -1.617,3 million in 2010, -2.827,4 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 31.12.2013, 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

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 2005. 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

ANNEXES ANNEX 3: 2.3 Balance Sheet Draft annual accounts and financial reports TABLE 4 : BALANCE SHEET BALANCE SHEET 2013 2012 A.I. NON CURRENT ASSETS 6.433.885.794,36 7.455.762.904,77 A.I.1. Intangible Assets 3.602.848,81 2.151.833,45 A.I.5. LT Pre-Financing 5.952.456.469,55 6.908.873.625,40 A.I.6. LT Receivables 477.826.476,00 544.737.445,92 A.II. CURRENT ASSETS 3.472.238.786,07 2.809.988.357,87 A.II.2. Short-term Pre-Financing 2.164.584.180,52 1.976.365.451,88 A.II.3.2. Current Receivables and Recove 1.307.654.605,55 833.622.905,99 ASSETS 9.906.124.580,43 10.265.751.262,64 P.II. NON CURRENT LIABILITIES -156.506.859,52-126.966.941,58 P.II.2. Long-term provisions -156.506.859,52-126.966.941,58 P.III. CURRENT LIABILITIES -57.230.680.889,97-57.300.561.111,56 P.III.4. Accounts Payable -57.230.680.889,97-57.300.561.111,56 LIABILITIES -57.387.187.749,49-57.427.528.053,14 NET ASSETS (ASSETS less LIABILITIES) -47.481.063.169,06-47.161.776.790,50 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 2007-2013 (EAFRD and IPARD) that will not be cleared in 2014. 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

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 (2000-2006 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 2000-2006) 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 (2000-2006) 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. 2012 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 2.4 Economic Outturn Account TABLE 5 : ECONOMIC OUTTURN ACCOUNT ECONOMIC OUTTURN ACCOUNT 2013 2012 II.1 SURPLUS/ DEF. FROM OPERATING ACTIVITY 57.527.962.921,41 55.485.410.904,43 II.1.1. OPERATING REVENUES -1.544.942.897,01-1.350.905.888,85 II.1.1.2. Other operating revenue -1.544.942.897,01-1.350.905.888,85 II.1.2. OPERATING EXPENSES 59.072.905.818,42 56.836.316.793,28 II.1.2.1. Administrative Expenses 10.854.462,47 12.169.001,10 II.1.2.2. Operating Expenses 59.062.051.355,95 56.824.147.792,18 II.2. SURPLUS/DEF. NON OPERATING ACTIVIT -1.993.844,07-2.293.140,47 II.2.1. FINANCIAL OPERATIONS -1.993.844,07-2.293.140,47 II.2.1.1. Financial revenue -1.994.385,92-2.293.499,00 II.2.1.2. Financial expenses 541,85 358,53 ECONOMIC OUTTURN ACCOUNT 57.525.969.077,34 55.483.117.763,96 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 44.962 agri_aar_2013_final Page 15 of 213

ANNEXES ANNEX 3: Draft annual accounts and financial reports million (43.690 million in 2012) and the amount for Sapard-EAGGF Guidance section 2000-2006 and EAFRD under shared management corresponds to EUR 13.540 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

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 05 05 01 Administrative expenditure of the `Agriculture and rural development- policy area 22,0955214 19,7902546 89,57 % 05 02 Interventions in agricultural markets 3466,554435 3193,2289 92,12 % 05 03 Direct aids 42107,56206 41658,2766 98,93 % 05 04 Rural development 15093,19769 14798,4547 98,05 % 05 05 05 06 Pre-accession measures in the field of agriculture and rural development International aspects of the `Agriculture and rural development- policy area 266,1133632 234,042533 87,95 % 3,129 3,06274884 97,88 % 05 07 Audit of agricultural expenditure 119,8 119,577848 99,81 % 05 08 Policy strategy and coordination of the `Agriculture and rural development- policy area 27,36640899 26,7299391 97,67 % Total Title 05 61105,81848 60053,1635 98,28% Total DG AGRI 61105,81848 60053,1635 98,28 % * 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

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 05 05 01 Administrative expenditure of the `Agriculture and rural development- policy area 33,56962122 20,08238673 59,82 % 05 02 Interventions in agricultural markets 3466,466233 3193,183831 92,12 % 05 03 Direct aids 42107,56206 41658,27663 98,93 % 05 04 Rural development 13256,9721 13151,81972 99,21 % 05 05 05 06 Pre-accession measures in the field of agriculture and rural development International aspects of the `Agriculture and rural development- policy area 79,70769219 47,63686188 59,76 % 3,062749 3,06274884 100,00 % 05 07 Audit of agricultural expenditure 120,8369276 119,7816011 99,13 % 05 08 Policy strategy and coordination of the `Agriculture and rural development- policy area 44,04426695 33,25253012 75,50 % Total Title 05 59112,22165 58227,09631 98,50% Total DG AGRI 59112,22165 58227,09631 98,50 % * 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

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

ANNEXES ANNEX 3: Draft annual accounts and financial reports TABLE 2 DG AGRI Execution 2013 Expenditure Commitments Payments Crédits Exécution Crédits Exécution Direct expenses 73.815.930,39 68.290.929,14 92,52% 94.970.492,85 71.258.663,27 75,03% FEAGA 45.684.826.496,88 44.961.909.263,95 98,42% 45.684.826.496,88 44.961.909.263,95 98,42% shared Mgt Rural Development 15.081.062.688,73 14.788.920.797,00 98,06% 13.251.262.175,54 13.146.291.520,46 99,21% shared Mgt Preadhesion 266.113.363,19 234.042.533,00 87,95% 79.707.692,19 47.636.861,88 59,76% shared / decentr Mgt TOTAL 61.105.818.479,19 60.053.163.523,09 98,28% 59.110.766.857,46 58.227.096.309,56 98,51% PS: Dans le tableau Payments / credits de la DG BUDG (table 1.b payments), le montant des crédits correspond à 59.112.221.652,07 au lieu de 59.110.766.857,46. La différence de 1.454.794,61 correspond au montant decommitted C8 des crédits non-dissociés. agri_aar_2013_final Page 20 of 213

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

ANNEXES ANNEX 3: Draft annual accounts and financial reports Table 3a : Commitments to be settled (RAL) DG AGRI RAL on 31.12.2013- 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 2013 1 2 3 4=1-2-3 5 6 7 8 9=5-6-7-8 10=-(9-5)/5 11=4+9 Title 05 Chapter 05 01 05 01 02 01 External staff 71.800,00 0,00 0,00 71.800,00 154.478,36-6.837,16 147.641,20 0,00 0,00-100,00% 71.800,00 05 01 02 11 Other management expenditure 7.843.141,22 5.249.187,49 0,00 2.593.953,73 3.077.228,07-80.546,10 2.305.104,54 691.577,43 0,00-100,00% 2.593.953,73 05 01 04 01 05 01 04 03 05 01 04 04 05 01 06 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 7.207.630,76 1.789.842,75 0,00 5.417.788,01 5.981.941,60-10.813,38 5.971.094,93 33,29 0,00-100,00% 5.417.788,01 0,00 0,00 0,00 0,00 58.400,00 0,00 58.400,00 0,00 0,00-100,00% 0,00 4.397.816,75 2.375.899,86 0,00 2.021.916,89 2.024.399,38-43.126,69 1.937.227,16 44.045,53 0,00-100,00% 2.021.916,89 269.865,85 89.578,92 0,00 180.286,93 177.652,41-19.242,53 158.409,88 0,00 0,00-100,00% 180.286,93 agri_aar_2013_final Page 22 of 213

ANNEXES ANNEX 3: Draft annual accounts and financial reports clearance of accounts of the EAGGF Guarantee Section, the EAGF and the EAFRD Total Chapter 05 01 19.790.254,58 9.504.509,02 0,00 10.285.745,56 11.474.099,82-160.565,86 10.577.877,71 735.656,25 0,00-100,00% 10.285.745,56 Chapter 05 02 05 02 01 01 Export refunds for cereals 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 01 02 Intervention storage of cereals 88.853,98 88.853,98 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 01 03 Intervention for starch -774,63-774,63 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 01 99 Other measures (cereals) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 02 01 Export refunds for rice 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 02 02 Intervention storage of rice 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 02 99 Other measures (rice) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 03 Refunds on non-annex 1 products 4.879.804,92 4.879.804,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 04 01 Programmes for deprived persons 491.527.533,61 491.527.533,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 04 99 Other measures (food programmes) 1.195,41 1.195,41 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 05 01 Export refunds for sugar and isoglucose 45.046,27 45.046,27 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 05 03 Production refunds for sugar used in the chemical industry -9.166,13-9.166,13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 05 08 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 02 05 99 Other measures (sugar) -182.648,61-182.648,61 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 06 03 Storage measures for olive oil 17.204.146,15 17.204.146,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 06 05 Quality improvement measures 43.169.172,74 43.169.172,74 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 06 99 Other measures (olive oil) 565.210,07 565.210,07 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 07 01 Aid for fibre flax and hemp 7.037.678,43 7.037.678,43 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 07 03 Cotton National restructuring programmes 10.102.598,83 10.102.598,83 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 07 99 Other measures (textile plants) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 08 01 Export refunds for fruit and vegetables 1.192.399,31 1.192.399,31 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 08 03 Operational funds for producer organisations 726.755.567,69 726.755.567,69 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 08 09 Compensation to encourage processing of citrus fruit -5.645,59-5.645,59 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 08 11 Aid to producer groups for preliminary recognition 343.373.666,75 343.373.666,75 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 08 12 School fruit scheme 66.736.818,29 66.736.818,29 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 08 99 Other measures (fruit and vegetables) 33.521,73 33.521,73 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 09 04 Storage measures for alcohol 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 09 08 National support programmes for the wine sector 1.046.416.618,18 1.046.416.618,18 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 02 09 09 Grubbing-up scheme 368.029,30 368.029,30 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 09 99 Other measures (winegrowing sector) -2.552.579,27-2.552.579,27 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 10 01 05 02 10 02 Promotion measures Payments by Member States Promotion measures Direct payments by the Union 50.129.077,60 50.129.077,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 1.346.726,99 1.301.657,90 0,00 45.069,09 1.372.724,89-274.106,63 0,00 0,00 1.098.618,26-77,87% 1.143.687,35 05 02 10 99 Other measures (promotion) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 11 01 Dried fodder -25.616,67-25.616,67 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 11 03 Hops Aid to producer organisations 2.277.000,00 2.277.000,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 11 04 POSEI (excluding direct aids and Article 11 02 03) 225.393.907,76 225.393.907,76 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 11 05 Community Tobacco Fund (excluding Article 17 03 02) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 11 99 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% 0,00 05 02 12 01 Refunds for milk and milk products 62.670,33 62.670,33 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 12 02 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% 0,00 05 02 12 03 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% 0,00 05 02 12 04 Intervention storage of butter and cream 7.102.012,02 7.102.012,02 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 12 08 School milk 63.177.530,31 63.177.530,31 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 02 12 99 Other measures (milk and milk products) 7.285,00 7.285,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 13 01 Refunds for beef and veal 4.578.186,47 4.578.186,47 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 13 02 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% 0,00 05 02 13 03 Exceptional support measures 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 13 04 Refunds for live animals 1.911.057,57 1.911.057,57 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 13 99 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% 0,00 05 02 14 01 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% 0,00 05 02 14 99 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% 0,00 05 02 15 01 Refunds for pigmeat 3.474.173,74 3.474.173,74 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 15 02 Intervention storage of pigmeat 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 15 03 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% 0,00 05 02 15 04 Refunds for eggs 84.375,60 84.375,60 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 15 05 Refunds for poultrymeat 46.111.351,89 46.111.351,89 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 15 06 Specific aid for bee-keeping 29.759.580,19 29.759.580,19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 02 15 07 Exceptional market-support measures for the poultrymeat and eggs sector 1.092.590,12 1.092.590,12 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 02 15 99 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% 0,00 05 02 17 01 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% 0,00 05 02 17 02 05 02 17 03 05 02 17 07 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 05 02 3.193.228.899,81 3.193.183.830,72 0,00 45.069,09 1.372.724,89-274.106,63 0,00 0,00 1.098.618,26-77,87% 1.143.687,35 Chapter 05 03 05 03 01 01 SPS (single payment scheme) 31.393.933.497,55 31.393.933.497,55 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 01 02 SAPS (single area payment scheme) 6.681.196.780,24 6.681.196.780,24 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 01 03 Separate sugar payment 280.141.810,28 280.141.810,28 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 01 04 Separate fruit and vegetables payment 12.289.530,13 12.289.530,13 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 01 05 Specific support (Article 68) Decoupled direct aids 463.236.884,51 463.236.884,51 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 01 06 Separate soft fruit payment 11.479.812,77 11.479.812,77 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 01 99 Other (decoupled direct aids) -169.227,89-169.227,89 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 01 Crops area payments 3.617.771,39 3.617.771,39 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 03 02 04 Supplementary aid for durum wheat: traditional production zones 191.340,90 191.340,90 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 05 Production aid for seeds 188.628,70 188.628,70 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 06 Suckler-cow premium 921.054.366,05 921.054.366,05 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 07 Additional suckler-cow premium 48.977.729,92 48.977.729,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 08 Beef special premium 149.045,07 149.045,07 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 09 Beef slaughter premium Calves 3.813,52 3.813,52 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 10 Beef slaughter premium Adults 409.766,92 409.766,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 13 Sheep and goat premium 21.138.823,17 21.138.823,17 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 14 Sheep and goat supplementary premium 6.821.053,06 6.821.053,06 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 18 Payments to starch potato producers 135.331,94 135.331,94 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 19 Area aid for rice 264.743,76 264.743,76 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 21 Aid for olive groves 283.774,74 283.774,74 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 22 Tobacco aid 37.941,79 37.941,79 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 23 Hops area aid 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 24 Specific quality premium for durum wheat 347.083,40 347.083,40 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 03 02 25 Protein crop premium 719.386,55 719.386,55 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 26 Area payments for nuts 785.928,53 785.928,53 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 28 Aid for silkworms 415.374,72 415.374,72 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 36 Payments for specific types of farming and quality production 1.307.278,09 1.307.278,09 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 39 Additional amount for sugar beet and cane producers 20.939.786,08 20.939.786,08 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 40 Area aid for cotton 242.262.404,19 242.262.404,19 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 41 05 03 02 42 Transitional fruit and vegetables payment Tomatoes Transitional fruit and vegetables payment Other products than tomatoes 740.208,62 740.208,62 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 34.293.109,02 34.293.109,02 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 43 Transitional soft fruit payment 6.833,06 6.833,06 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 44 Specific support (Article 68) Coupled direct aids 1.046.505.693,22 1.046.505.693,22 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 50 POSEI European Union support programmes 457.955.403,92 457.955.403,92 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 51 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% 0,00 05 03 02 52 POSEI Aegean islands 16.156.023,15 16.156.023,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 02 99 Other (direct aids) -9.714.041,57-9.714.041,57 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 05 03 03 Additional amounts of aid 172.936,19 172.936,19 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

ANNEXES ANNEX 3: Draft annual accounts and financial reports Total Chapter 05 03 41.658.276.625,69 41.658.276.625,69 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Chapter 05 04 05 04 01 14 05 04 02 01 05 04 02 02 05 04 02 03 05 04 02 04 05 04 02 05 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) -1.027.620,31-1.027.620,31 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 0,00 0,00 0,00 0,00 441.637.769,28-64.100.995,93 183.905.223,93 0,00 193.631.549,42-56,16% 193.631.549,42 0,00 0,00 0,00 0,00 2.189.102,00 0,00 2.189.102,00 0,00 0,00-100,00% 0,00 0,00 0,00 0,00 0,00 1.267.311,30 0,00 1.233.296,21 0,00 34.015,09-97,32% 34.015,09 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 0,00 209.371,63 0,00 0,00 0,00 209.371,63 0,00% 209.371,63 05 04 02 06 Completion of Leader (2000 to 2006) 0,00 0,00 0,00 0,00 14.704.275,24-4.949.280,28 8.230.357,84 0,00 1.524.637,12-89,63% 1.524.637,12 05 04 02 07 05 04 02 08 05 04 02 09 05 04 03 01 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 0,00 2.382.590,28-1.368.171,75 741.093,24 0,00 273.325,29-88,53% 273.325,29 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 1.500.000,00 0,00 0,00 1.500.000,00 0,00 0,00 0,00 0,00 0,00 0,00% 1.500.000,00 agri_aar_2013_final Page 30 of 213

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 04 03 02 05 04 04 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% 0,00 05 04 05 01 Rural development programmes 14.788.920.797,00 858.884.341,82 0,00 13.930.036.455,18 22.592.274.561,16-157.199.562,41 12.091.108.105,42 0,00 10.343.966.893,33-54,21% 24.274.003.348,51 05 04 05 02 Operational technical assistance 7.561.497,15 2.763.063,06 0,00 4.798.434,09 6.938.783,22-1.179.908,58 3.792.761,26 0,00 1.966.113,38-71,66% 6.764.547,47 05 04 05 03 Pilot project Exchange programme for young farmers 1.500.000,00 0,00 0,00 1.500.000,00 0,00 0,00 0,00 0,00 0,00 0,00% 1.500.000,00 Total Chapter 05 04 14.798.454.673,84 860.619.784,57 0,00 13.937.834.889,27 23.061.603.764,11-228.797.918,95 12.291.199.939,90 0,00 10.541.605.905,26-54,29% 24.479.440.794,53 Chapter 05 05 05 05 01 01 05 05 01 02 05 05 02 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% 0,00 234.042.533,00 0,00 0,00 234.042.533,00 723.111.142,07-85.646.201,00 47.636.861,88 0,00 589.828.079,19-18,43% 823.870.612,19 Total Chapter 05 05 234.042.533,00 0,00 0,00 234.042.533,00 723.111.142,07-85.646.201,00 47.636.861,88 0,00 589.828.079,19-18,43% 823.870.612,19 Chapter 05 06 05 06 01 International agricultural agreements 3.062.748,84 3.062.748,84 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter 05 06 3.062.748,84 3.062.748,84 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Chapter 05 07 agri_aar_2013_final Page 31 of 213

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 07 01 02 05 07 01 06 05 07 01 07 05 07 01 10 05 07 01 11 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 6.799.762,44 6.080.912,72 0,00 718.849,72 1.036.927,59 0,00 922.602,64 114.324,95 0,00-100,00% 718.849,72 3.382.276,15 3.382.276,15 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 109.070.845,82 109.070.845,82 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% 0,00 05 07 02 Settlement of disputes 324.963,78 324.963,78 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter 05 07 119.577.848,19 118.858.998,47 0,00 718.849,72 1.036.927,59 0,00 922.602,64 114.324,95 0,00-100,00% 718.849,72 Chapter 05 08 05 08 01 Farm Accountancy Data Network (FADN) 14.521.070,69 6.957.670,00 0,00 7.563.400,69 15.269.288,18-1.300.751,40 7.061.046,31 0,00 6.907.490,47-54,76% 14.470.891,16 05 08 02 Surveys on the structure of agricultural holdings 226,41 226,41 0,00 0,00 18.758.513,58-1.270.202,21 7.527.712,08 0,00 9.960.599,29-46,90% 9.960.599,29 05 08 03 Restructuring of systems for agricultural surveys 1.539.658,38 588.542,12 0,00 951.116,26 1.704.975,70-744.464,33 959.661,32 0,00 850,05-99,95% 951.966,31 05 08 06 Enhancing public awareness of the common agricultural policy 7.956.814,54 1.974.603,57 0,00 5.982.210,97 6.242.377,03-1.294.228,75 4.895.442,70 52.705,58 0,00-100,00% 5.982.210,97 agri_aar_2013_final Page 32 of 213

ANNEXES ANNEX 3: Draft annual accounts and financial reports 05 08 09 05 08 10 05 08 11 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 2.712.169,12 1.709.524,00 0,00 1.002.645,12 1.049.559,69 0,00 1.049.559,69 0,00 0,00-100,00% 1.002.645,12 0,00 0,00 0,00 0,00 1.203.901,04 0,00 528.541,92 0,00 675.359,12-43,90% 675.359,12 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00% 0,00 Total Chapter 05 08 26.729.939,14 11.230.566,10 0,00 15.499.373,04 44.228.615,22-4.609.646,69 22.021.964,02 52.705,58 17.544.298,93-60,33% 33.043.671,97 Total DG AGRI 60.053.163.523,09 45.854.737.063,41 0,00 14.198.426.459,68 23.842.827.273,70-319.488.439,13 12.372.359.246,15 902.686,78 11.150.076.901,64-53,24% 25.348.503.361,32 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