Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (repealed)Dangos y teitl llawn

Article 38 U.K. Draft budget

1. The Commission shall submit a proposal containing the draft budget to the European Parliament and the Council by 1 September of the year preceding that in which the budget is to be implemented. It shall transmit that proposal, for information, also to the national parliaments.

The draft budget shall contain a summary general statement of the revenue and expenditure of the Union and shall consolidate the estimates referred to in Article 36. It may also contain different estimates from those drawn up by the institutions.

The draft budget shall follow the structure and presentation set out in Articles 44 to 49.

Each section of the draft budget shall be preceded by an introduction drawn up by the institution concerned.

The Commission shall draw up the general introduction to the draft budget. The general introduction shall comprise financial tables covering the main data by titles and justifications for the changes in the appropriations from one financial year to the next by categories of expenditure of the multiannual financial framework.

2. In order to provide more precise and reliable forecasts of the budgetary implications of legislation in force and of pending legislative proposals, the Commission shall attach to the draft budget a financial programming for the following years.

The financial programming shall be updated after the adoption of the budget, to incorporate the results of the budgetary procedure and any other relevant decisions.

The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on financial programming.

3. The Commission shall attach to the draft budget:

(a) where appropriate, the reasons for which the draft budget contains different estimates from those drawn up by other institutions;

(b) any working document it considers useful in connection with the establishment plans of the institutions and the contributions which the Commission awards to the bodies referred to in Article 208 and to the European Schools. Any such working document, showing the latest authorised establishment plan, shall present:

(i)

all staff employed by the Union, including its legally separate entities, displayed by type of contract,

(ii)

a statement of the policy on posts and external personnel and on gender balance,

(iii)

the number of posts actually filled at the beginning of the year in which the draft budget is presented, indicating their distribution by grade and administrative unit,

(iv)

a list of posts broken down per policy area,

(v)

for each category of external staff, the initial estimated number of full-time equivalents on the basis of the authorised appropriations, as well as the number of persons actually in place at the beginning of the year in which the draft budget is presented, indicating their distribution by function group and, as appropriate, by grade.

(c) a working document on the planned implementation of appropriations for the financial year and on commitments outstanding, on the bodies referred to in Article 208 and the European Schools, and on the pilot projects and preparatory actions;

(d) as regards funding to international organisations, a working document containing:

(i)

a summary of all contributions, with a breakdown per Union programme or fund and per international organisation,

(ii)

a statement of reasons explaining why it was more efficient for the Union to fund those international organisations rather than to act directly;

(e) activity statements or any other relevant document containing the following:

(i)

information on the achievement of all previously set specific, measurable, achievable, relevant and timed objectives for the various activities, as well as new objectives measured by indicators,

(ii)

a full justification, including a cost-benefit analysis for proposed changes in the level of appropriations,

(iii)

a clear rationale for intervention at Union level in accordance, inter alia, with the principle of subsidiarity,

(iv)

information on the implementation rates of the preceding year's activity and implementation rates for the current year,

(v)

a summary of evaluation results when relevant to budget changes,

(vi)

information on prizes with a unit value of EUR 1 000 000 or more;

(f) a summary statement of the schedule of payments due in subsequent financial years to meet budgetary commitments entered into in previous financial years.

4. Where the Commission entrusts budget implementation to public-private partnerships (PPPs), it shall attach to the draft budget a working document presenting:

(a) an annual report on the performance of existing PPPs in the preceding financial year, including information on the legal form and the shareholders of entities entrusted pursuant to point (vii) of Article 58(1)(c);

(b) the targets set for the financial year to which the draft budget relates, indicating any specific budgetary needs dedicated to achieving this target;

(c) the administrative costs and the implemented budget in total and per body referred to in Article 209 and per PPP in the preceding financial year;

(d) the amount of financial contributions made from the budget, the amount of financial contributions and the value of contributions in kind made by the other partners for each PPP;

However, where PPPs make use of financial instruments, the information relating to those instruments shall be included in the working document referred to in paragraph 5.

5. Where the Commission makes use of financial instruments, it shall attach to the draft budget a working document presenting the following:

(a) the aggregate budgetary commitments and payments from the budget for each financial instrument;

(b) revenues and repayments under Article 140(6), and accrual for additional resources for the financial year;

(c) the total amount of provisions for risks and liabilities, as well as any information on the financial risk exposure of the Union;

(d) impairments of assets of equity or risk-sharing instruments, and called guarantees for guarantee instruments, both for the preceding year and the respective accumulated figures;

(e) the average duration between the budgetary commitment to the financial instruments and the legal commitments for individual projects in the form of equity or debt, where their duration exceeds three years. The Commission shall, in the report provided for under Article 140(8), explain the reasons and provide, where appropriate, an action plan for the reduction of the duration in the framework of the annual discharge procedure;

(f) the administrative expenditure arising from management fees and other financial and operating charges paid for the management of financial instruments, where that management has been entrusted to third parties, in total and per managing party and per financial instrument managed.

6. The Commission shall also attach to the draft budget any further working document it considers useful to support its budget requests.

7. In accordance with Article 8(5) of Council Decision 2010/427/EU of 26 July 2010 establishing the organisation and functioning of the European External Action Service(1) and in order to ensure budgetary transparency in the area of external action of the Union, the Commission shall transmit to the European Parliament and the Council, together with the draft budget, a working document presenting, in a comprehensive way:

(a) all administrative and operational expenditure relating to the external actions of the Union, including Common Foreign and Security Policy (CFSP) and Common Security and Defence Policy tasks, and financed from the budget;

(b) the EEAS' overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the EEAS' central administration; together with operational expenditure, broken down by geographic area (regions, countries), thematic areas, Union Delegation and mission.

8. The working document referred to in paragraph 7 shall also:

(a) show the number of posts for each grade in each category and the number of permanent and temporary posts, including contractual and local staff authorised within the limits of the appropriations in each Union Delegation, as well as in the central administration of the EEAS;

(b) show any increase or reduction of posts by grade and category in the central administration of the EEAS, and in all Union Delegations based on the preceding financial year;

(c) show the number of posts authorised for the financial year, the number of posts authorised for the preceding year, as well as the number of posts occupied by diplomats seconded from the Member States, and Council and Commission staff;

(d) provide a detailed picture of all staff in place in Union Delegations at the time of presenting the draft budget, including a breakdown by geographic area, gender, individual country and mission, distinguishing establishment plan posts, contract agents, local agents and seconded national experts and appropriations requested in the draft budget for such other types of personnel with corresponding estimates of the equivalent full-time staff that may be employed within the limits of the appropriations requested.

(1)

OJ L 201, 3.8.2010, p. 30.