Regularity of EU expenditure not in order

The European Union has an annual budget of approximately € 130 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 eleven years. Read more about EU budget accountability. Read more about EU budget accountability.

EU revenue and expenditure

2002200320042005200620072008200920102011
Revenue (in millions of euros)95,434.493,468.6103,511.9107,090.6108,423.0117,563.0121,584.4117,625.6127,795.3130,000.0
Expenditure (in millions of euros)85,144.590,557.5100,139.4104,835.2106,575.5113,953.3116,544.5118,361.0122,230.7129,394.9

Trend

2002200320042005200620072008200920102011
Revenue (percent)1.2-2.110.73.51.28.43.4-3.38.61.7
Expenditure (percent)6.46.410.64.71.76.92.31.63.35.9

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

Budget heading2002200320042005200620072008200920102011
VAT-based own resource22,388.221,260.113,912.216,018.017,206.219,440.819,007.712,796.212,470.514,798.9
GNI-based own resource45,947.651,235.268,982.070,860.670,132.173,914.774,477.381,982.591,066.888,414.3
Traditional own resources9,214.010,857.212,307.114,063.115,028.316,573.017,282.914,528.215,659.316,777.7
Other revenue (including surpluses and adjustments)17,884.610,116.18,310.76,148.96,056.47,634.510,816.58,318.68,598.710,009.0

Revenue by budget heading, per year (percent)

Budget heading2002200320042005200620072008200920102011
VAT-based own resource23.522.713.415.015.916.515.610.99.811.4
GNI-based own resource48.154.866.666.264.762.961.369.771.368.0
Traditional own resources9.711.611.913.113.914.114.212.412.312.9
Other revenue (including surpluses and adjustments)18.710.88.05.75.66.58.97.16.77.7

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

Budget heading2002200320042005200620072008200920102011
Agriculture43,520.644,379.243,579.448,465.849,798.8-----
Structural actions23,499.028,527.634,198.332,763.232,399.3-----
Internal policies6,566.75,671.87,255.27,972.19,013.7-----
External actions4,423.74,285.84,605.85,013.15,186.2-----
Administration5,211.55,305.25,856.46,191.46,699.76,805.67,292.57,615.37,895.88,359.3
Reserves170.5147.9181.9140.1127.6-----
Pre-accession strategy1,752.42,239.83,052.92,984.62,276.7-----
Compensations--1,409.51,305.01,073.5444.6206.6209.1--
Sustainable growth-----43,713.045,611.444,683.548,828.054,731.6
Preservation and management of natural resources-----54,648.454,812.755,877.356,647.357,374.5
Citizenship, freedom, security and justice-----1,049.81,310.61,993.01,373.01,827.3
The EU as a global partner-----7,291.87,310.77,982.97,486.57,102.2

Expenditure by budget heading, per year (percent)

Budget heading2002200320042005200620072008200920102011
Agriculture51.149.043.546.246.7-----
Structural actions27.631.534.231.330.4-----
Internal policies7.76.37.27.68.5-----
External actions5.24.74.64.84.9-----
Administration6.15.95.85.96.36.06.36.46.56.5
Reserves0.20.20.20.10.1-----
Pre-accession strategy2.12.53.02.82.1-----
Compensations--1.41.21.00.40.20.2--
Sustainable growth-----38.439.137.839.942.3
Preservation and management of natural resources-----48.047.047.246.344.3
Citizenship, freedom, security and justice-----0.91.11.71.11.4
The EU as a global partner-----6.46.36.76.15.5