Regularity of EU expenditure not in order

The European Union has an annual budget of approximately € 140 billion, funded by member states’ contributions. Most of the EU budget is spent in the member states. Every year, the European Court of Auditors audits whether the expenditure was incurred in accordance with the rules ('regularly'). To date, it has never issued a positive statement because too many errors are made in the expenditure in the member states. The Netherlands Court of Audit has therefore been keeping a critical eye on EU finances over the past fourteen years. Read more about EU budget accountability

 

EU revenue and expenditure

2005200620072008200920102011201220132014
Revenue (in millions of euros)107,090.6108,423.0117,563.0121,584.4117,625.6127,795.3130,000.0139,540.5149,503.7143,940.1
Expenditure (in millions of euros)104,835.2106,575.5113,953.3116,544.5118,361.0122,230.7129,394.9138,683.4148,468.9128,564.9

Trend

2005200620072008200920102011201220132014
Revenue (percent)3.51.28.43.4-3.38.61.77.37.1-3.7
Expenditure (percent)4.71.76.92.31.63.35.97.27.1-4

Revenue by budget heading, per year (in millions of euros)

Budget heading2005200620072008200920102011201220132014
VAT-based own resource16,018.017,206.219,440.819,007.712,796.212,470.514,798.914,871.214,019.717,667.4
GNI-based own resource70,860.670,132.173,914.774,477.381,982.591,066.888,414.398,163.0110,194.699,075.6
Traditional own resources14,063.115,028.316,573.017,282.914,528.215,659.316,777.716,453.415,365.316,429.5
Other revenue (including surpluses and adjustments)6,148.96,056.47,634.510,816.58,318.68,598.710,009.010,053.09,924.010,767.7

Revenue by budget heading, per year (percent)

Budget heading2005200620072008200920102011201220132014
VAT-based own resource15.015.916.515.610.99.811.410.79.412.3
GNI-based own resource66.264.762.961.369.771.368.070.373.768.8
Traditional own resources13.113.914.114.212.412.312.911.810.311.4
Other revenue (including surpluses and adjustments)5.75.66.58.97.16.77.77.26.67.5

Expenditure by budget heading, per year (in millions of euros)

Budget heading2005200620072008200920102011201220132014
Agriculture48,465.849,798.8--------
Structural actions32,763.232,399.3--------
Internal policies7,972.19,013.7--------
External actions5,013.15,186.2--------
Administration6,191.46,699.76,805.67,292.57,615.37,895.88,359.38,564.48,693.27,680.9
Reserves140.1127.6--------
Pre-accession strategy2,984.62,276.7--------
Compensations1,305.01,073.5444.6206.6209.1---75.028.6
Sustainable growth--43,713.045,611.444,683.548,828.054,731.661,584.771,238.2-
Preservation and management of natural resources--54,648.454,812.755,877.356,647.357,374.559,096.259,524.2-
Citizenship, freedom, security and justice--1,049.81,310.61,993.01,373.01,827.32,374.51,883.1-
The EU as a global partner--7,291.87,310.77,982.97,486.57,102.27,063.67,055.285.5
Smart and inclusive growth---------63,706.8
Sustainable growth: natural resources---------54,989.9
Security and citizenship---------1,646.5
Negative reserve---------0.0
Special instruments---------426.7

Expenditure by budget heading, per year (percent)

Budget heading2005200620072008200920102011201220132014
Agriculture46.246.7--------
Structural actions31.330.4--------
Internal policies7.68.5--------
External actions4.84.9--------
Administration5.96.36.06.36.46.56.56.25.96.2
Reserves0.10.1--------
Pre-accession strategy2.82.1--------
Compensations1.21.00.40.20.2---0.10.0
Sustainable growth--38.439.137.839.942.344.448.0-
Preservation and management of natural resources--48.047.047.246.344.342.640.1-
Citizenship, freedom, security and justice--0.91.11.71.11.41.71.3-
The EU as a global partner--6.46.36.76.15.55.14.85.1
Smart and inclusive growth---------47.5
Sustainable growth: natural resources---------39.7
Security and citizenship---------1.2
Negative reserve---------0.0
Special instruments---------0.3