Report from the Commission to the European Parliament, the Council and the Court of Auditors. 2015 annual management and performance report for the EU budget

The EU budget enables Europeans, acting together, to tackle common challenges both at European and international level. Representing around 1% of EU Gross National Income, and 2% of public spending in the EU, the EU budget is used in conjunction with national budgets and other policy and regulatory tools at European level to help the Union achieve its strategic objectives.

In particular, it contributes to delivering the political priorities set out by President Juncker. These priorities reflect the key challenges faced by Europe’s economy and society and are the reference point for all the Commission’s activities. They are highly complementary to the goals of the Europe 2020 jobs and growth strategy, launched in 2010, which established a series of headline targets to be achieved by 2020 for employment, research and development, climate change and energy, education, poverty and social exclusion. These common targets provide a roadmap for action at European level and also at national level, and are translated into orientations for Member States via the European Semester process.

The Multiannual Financial Framework (MFF) for 2014-2020 and the related financial programmes were designed to support delivery of the Europe 2020 targets. In order to reinforce the link between expenditure and political objectives, the 2014-2020 MFF includes a comprehensive set of performance indicators. These indicators make it possible to measure progress within each programme in terms of their outputs and their contribution to the final outcomes and impact on economic growth and the welfare of European citizens.

The 2015 Annual Management and Performance Report for the EU Budget combines two former reports: the Evaluation Report produced in accordance with Article 318 of the Treaty on the Functioning of the European Union; and the Synthesis Report required by Article 66 (9) of the Financial Regulation. Bringing together information on the performance and management of the EU budget, the report provides a comprehensive overview of how the EU budget supports the Union’s political priorities, and of the role the Commission plays in fostering a culture of performance and in ensuring and promoting the highest standards of budgetary management. Covering both compliance and results assessment, the report is an important part of the Commission’s contribution to the annual budgetary discharge process.

• Primary Source

ESO: Background information: Discharge procedure for the EU budget: Political scrutiny of budget implementation http://www.europeansources.info/record/discharge-procedure-for-the-eu-budget-political-scrutiny-of-budget-implementation-2/

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