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Report on budgetary and financial management
accompanying the European Institute of
Innovation and Technology’s annual accounts
Financial year: 2016
EIT report pursuant to Article 93 of the EIT Financial Regulation
European Institute of Innovation and Technology (EIT)
Budapest | 31 March 2017
www.eit.europa.eu
The EIT is a body of the European Union
1
Contents Introduction .................................................................................................................................................. 2
Part A – Overview: Budget 2016 .................................................................................................................... 5
A.1 Establishment of the initial budget .......................................................................................................... 6
A.2 Budget amendments ................................................................................................................................ 6
A.3 Transfers made during the financial year ................................................................................................ 7
A.4 Implementation overview ........................................................................................................................ 8
A.4.1 Implementation of revenue (IC1, IC4) .............................................................................................. 8
A.4.2 Implementation of authorised appropriations (C1, C4) .................................................................. 8
A.4.4 Carry-over/re-entry from previous financial year(s) ...................................................................... 10
A.4.5 RAL situation at the end of the financial year ................................................................................ 14
A.4.6 Appropriations carried over/re-entered from 2016 on decision .................................................. 18
Part B – Detailed overview of the implementation of the budget 2016 ....................................................... 20
B.1 Revenue 21
B.2 Expenditure ............................................................................................................................................. 22
B.2.1 Title 1 — Staff expenditure ............................................................................................................. 22
B.2.2 Title 2 —Infrastructure and operating expenditure ...................................................................... 25
B.2.3 Title 3 — Operational expenditure ................................................................................................. 28
Annexes....................................................................................................................................................... 30
Annex I: Transfers and budget amendments ............................................................................................... 31
Annex II: Budget implementation broken down by budget items and fund sources ................................ 33
Annex III: Overview of cancelled appropriations 2014-2016 ........................................................................ 0
2
Introduction
Legal basis
Article 93(1) of the European Institute of Innovation and Technology (EIT) Financial Regulation1 stipulates that the “EIT shall prepare a report on budgetary and financial management for the financial year.”
The present report analyses the appropriations managed by the EIT in 2016. These appropriations consist
of Title 1 – Staff expenditure, Title 2 – Infrastructure and operating expenditure, and Title 3 – Operational
expenditure.
The analysis follows the Accounting Rule 162 on the presentation of budget information in annual accounts.
According to this rule, the comparison of budget and actual amounts shall present separately, for each area
of activity, the original and final budget amounts explaining all changes approved by the EIT Governing
Board to revise the original budget and the actual implemented amounts on a comparable basis.
Content of the report
Part A of the report analyses the year including:
- a summary of the various stages of the budgetary procedure for 2016, explaining how the
appropriations for the 2016 financial year were arrived at during the process of budgetary
negotiation and the establishment of the budget;
- a description of the main adjustments to the budget during the financial year (carry-overs, re-
entry, budget amendments, transfers) and the reasons for these adjustments, leading to the final
appropriations of the year;
- an overview of the implementation of revenue and expenditure;
- an assessment of the unused amounts carried forward and the evolution of the outstanding
commitments3.
Part B of the report is a detailed analysis of budget implementation by chapter, including tables and text
setting out the appropriations made available and their implementation.
The report contains the following annexes:
Annex I: Detailed report on transfers and budget amendments
Annex II: Summary report on budget implementation broken down by budget items and fund sources
1 EIT Governing Board Decision of 27 December 2013 and its amendment of 5 March 2015
2 Accounting Rule 16 adopted by the Accounting Officer of the Commission to be applied by all the institutions and Agencies.
3 RAL - reste à liquider
3
Definitions of terms used in this report
Total appropriations of the year:
Initial budget: appropriations voted by the Budget Authority 4 (BA) and adopted by the EIT
Governing Board (GB).
Amending budgets (AB): an increase or a decrease in the EIT’s initial adopted budget.
EIT transfers: transfers decided by the EIT’s Director on his own authority in accordance with
Article 27(1) of the EIT Financial Regulation
GB transfers: transfers decided by the EIT Governing Board in accordance with Article 27(2) of EIT
Financial Regulation
Carry-over from 2015: budgetary appropriations carried over automatically or by a decision of the
EIT Governing Board in accordance with Article 14 of the EIT Financial Regulation.
Re-entry from 2014 and 2015: budgetary appropriations re-entered by a decision of the EIT
Governing Board in accordance with Article 14 of the EIT Financial Regulation.
Assigned revenue: appropriations also include appropriations carried over from the previous year.
appropriations made available again (C4) as a result of repayment of payments on account:
These are mainly EIT grants which have been repaid by the EIT’s Knowledge and Innovation
Communities (KICs).
Table 1: The terminology is shown in the schematic table on types of appropriation below:
Fund source
code
Found source description Presentation in this report
C1 Initial budget + Amending budget + Transfers Voted budget
C2 Carry-over/re-entry of payment appropriations on
decision to be used before 31/12
Re-entry from 2015 to 2016
C3 Carry-over/re-entry of commitment appropriations on
decision
Re-entry from 2014, 2015 to
2016
C4 Refunds Belongs to assigned revenue
C5 Carry-over of appropriations arising from assigned
revenue
Belongs to assigned revenue
C8 Automatic carry-over of payment appropriations
corresponding to commitments of non-differentiated
appropriations
Carry-over from 2015 to 2016
IC1 Income voted in the budget Income voted in the budget
IC4 Internal assigned revenue Belongs to assigned revenue
4 European Parliament and Council
4
Date of extraction
The implementation data is based on the preliminary data serving as a basis for the provisional accounts
on 1 March 2017. Unless otherwise stated, amounts are provided in Euro.
Management information system
The EIT used the following software during the financial year:
- ABAC Workflow for budget management, budgetary accounting;
- SAP for financial accounting (general accounting);
- Datawarehouse for financial reporting;
- ABAC Assets for fixed asset management; and
- MiMa for mission management;
- EIT collaboration platform “DUNA” for submission of KICs business plans and reports.
Budget and financial management Since June 2011, the EIT has been partially financially autonomous, which means that the EIT’s partner
Directorate General at the European Commission (DG Education and Culture) continued providing
consultation and ex-ante verification in two areas: 1) KIC 5 grant management and 2) high-value
procurement procedures.
In 2016 EIT achieved high implementation rate both for commitment and payment appropriations owing
to more regular monitoring by the management and certain efficiency gains in the workflows. The
authorised budget for commitment appropriation was implemented at 94.87% that was higher compared
to 2015 (2015: 90.58%) and for payments at 99.00% (2015: 96.59%). In 2017, the EIT intends to further
improve and make its budgetary planning, monitoring and implementation processes more effective and
efficient by 1) further simplifying the existing procedures and systems making them more appropriate to
the needs of management and staff (e.g. introducing e-tools) and 2) providing more guidance and practical
trainings for staff members. In overall these measures should contribute to an implementation rate
converging to 100%.
NOTE: The information contained in this report is without prejudice to the content of the official EIT
documents on the closure of the accounts. Readers should refer in particular to the final revenue and
expenditure account for the official figures on the 2016 budget outturn.
5 Knowledge and Innovation Communities
5
Part A – Overview: Budget 2016
6
A.1 Establishment of the initial budget
The EIT Governing Board adopted the draft estimate of revenue and expenditure for the year 2016 on
11 December 20146. Commitment appropriations were set at EUR 352.5 million (20157: EUR 281.1 million),
25.4% more than in the 2015 final budget. The level of payment appropriations proposed increased by
45.1%, to a total of EUR 336.1 million. Based on this version, 1.9% of the total commitment appropriations
(EUR 6.5 million) was allocated to administrative expenses and 98.1% of the total commitment
appropriations (EUR 345.9 million) was allocated to operational expenditure.
Following the adoption of the European Union’s general budget, the EIT Governing Board adopted the final
budget for year 2016 on 3 December8 2015 by setting commitment appropriations at EUR 285.0 million.
The total payment appropriations were set at EUR 283.1 million.
A.2 Budget amendments
Two budget amendments were adopted during the 2016 financial year.
Table 2 - List of budget amendments including their grounds and financial impact
AB
No
Date of
adoption
Ground of the budget amendment Official
Journal
Impact (EUR)
19 29 July
2016
Budget amendment No 1/2016
reflects the result of the increase of
appropriations made available for the
EIT in the EU budget. It contains the
budget result of 2015 and the decision
on re-entry of appropriations. In
addition, this amendment reflects the
actual and foreseen implementation
of the budget and the annual work
programme.
OJ C 443,
29.11.2016,
p. 35-38
CA: EUR 8,327,679.42
PA: - EUR 9,822,810.61
2 8
December
2016
Budget amendment No 2/2016
comprises the correction of income
and payment appropriations to reflect
the amounts collected during the
financial year as well as the review of
the implementation of both the
budget and Annual Work Programme.
OJ C 84,
17.03.2017,
p. 205 - 208
CA: EUR 436,411.12
PA: - EUR 1,965,040.84
6 01974.EIT.2014.I.GB 7 2014 budget figure contains initial budget and its modifications.
8 Decision 38/2015, 02733.EIT.2015.I.GB38
9 Decision 22/2016, 02745.EIT.2016.I.GB.WP
7
A.3 Transfers made during the financial year
There are two types of transfers:
- EIT transfers: transfers decided upon by the EIT Director on his own authority in accordance with
Article 27(1) of the EIT’s Financial Regulation (transfers from one chapter to another without limit and
transfers from one title to another below 10% of the adopted budget)
- EIT Governing Board transfers: transfers decided upon by the Governing Board (GB) in accordance with
Article 27(2) of EIT Financial Regulation (transfer from one title to another above 10% of the adopted
budget)
In 2016, four transfers were approved by the EIT Director which was below the limit established by the EIT
Financial Regulation.
Table 3 - List of transfers including their grounds and financial impact
Transfer
No
Date of
adoption
Ground of the transfer Impact on CA
(EUR)
Impact on
PA (EUR)
110 11 May
2016
The commitment and payment appropriations on the following budget lines were not sufficient to cover the needs of the rest of the year: 1611 ‘Translation’ 3112 'Knowledge Triangle Integration’ 3301 ' EIT-KIC relations’ 3204 'Stakeholder relations’
40,000.00
41,000.00
40,000.00
26,000.00
50,000.00
287,000.00
211 19
September
2016
The appropriation available on budget line 1611 'Translation' is not sufficient to cover the increasing translation need for the rest of the year.
12,000.00
12,000.00
312 17 October
2016
The commitment and payment appropriations on the following budget lines were not sufficient to cover the needs of the rest of the year: 1130 'Schooling' 1402 'Early childhood centre and approved day nurseries' 1600 'Agency staff' 1602 'Trainees'
40,000.00
10,000.00
26,000.00
5,000.00
40,000.00
10,000.00
26,000.00
5,000.00
413 18
November
2016
The commitment and payment appropriations on the following budget lines were not sufficient to cover the needs of the rest of the year: 2100 'Acquisition, renting of ICT equipment' 2101 'Maintenance and repair of ICT equipment'
8,400.00
61,100.00
8,400.00
61,100.00
10 Decision 8/2016, 00772.EIT.2016.I.MM 11 Decision 16/2016, 04542.EIT.2016.I.VP 12 Decision 26/2016, 05459.EIT.2016.I.HG 13 Decision 42/2016, 05930.EIT.2016.I.HG
8
A.4 Implementation overview
A.4.1 Implementation of revenue (IC1, IC4)
100.0% of the forecasted revenue were received in 2016. The revenue increased by 17.6% compared to
2015 since EIT’s expenditure increased as well. Section 1 of Part B provides further explanation by revenue
items.
Table 4 – EIT revenue collected, EUR
A.4.2 Implementation of authorised appropriations (C1, C4)
For commitments, EIT reached an implementation rate of 95%, which was a significant increase compared
to 2015 (2016: 94.87%, 2015: 90.58%). This achievement is mainly owing to the increase of rate from
90.46% to 95.03% on Title 3. On Title 1 and 2 the appropriations were implemented at a lower rate
compared to 2015, namely at 96.38% on Title 1 and at 88.99% on Title 2. The relatively low implementation
rate of commitment appropriations on Title 2 is mainly owing to the nature of the expense where it is
difficult to estimate the cost, like transport, bank charge, other administrative expense, editing of EIT
official documents, cost of publication in the Official Journal.
263,554,082.96 227,017,581.00 164,850,050.00 16.1%
0.00 1,560,000.00 1,560,000.00 -100.0%
4,583.70 7,547.64 31,614.04 -39.3%
7,065,708.31 1,564,522.98 351.6%
431,827.42 263,239.16 712,431.44 64.0%
TOTAL 271,056,202.39 230,412,890.78 167,154,095.48 17.6%
2016 2014
Surplus, balances
Repayment of KICs grants incurred as a
result of an ex-post audit
2015Var. 2016/2015,
%
European Union subsidy, EFTA and third
party contribution
Contribution by the Host Member State
Other revenue from administrative
operations
Income line header
9
Chart 1 – Comparison of budget execution rates for commitments, %
Table 5 – Comparison of budget execution for commitments, EUR
The implementation rate of payment appropriations, representing 99.00%, was very high. There was a
slight increase compared to 2015 (96.59%). This achievement comes from a better budget implementation
on Title 2 (2016: 53.06%, 2015: 51.34%) and Title 3 (2016: 99.48%, 2015: 96.79%).
The low implementation rate of payment appropriations for infrastructure and operating expenditure (Title
2) is due to the fact that there are certain expense types that typically incur during the final months of a
year therefore must be paid in the following year, such as cleaning services, catering, telecommunications,
travel expenses related to Governing Board meetings in December, postage, etc. In addition, a delay
occurred in concluding contracts (e.g. contracts for several IT equipment). As a consequence the
implementation of the contract started later than expected, thus the payment is carried over to the next
financial year.
Budget Title 2016 2015 2014
1 Staff expenditure 4,164,316.62 3,776,915.96 3,760,695.52
2 Infrastructure and
operating expenditure973,458.87 807,497.27 1,051,002.24
3 Operational expenditure 244,774,789.20 238,536,397.71 216,765,223.48
TOTAL 249,912,564.69 243,120,810.94 221,576,921.24
10
Chart 2 – Comparison of budget execution rates for payments, %
Table 6 – Comparison of budget execution for payments, EUR
A.4.4 Carry-over/re-entry from previous financial year(s)
Carry-over of appropriations from 2015 to 2016 on decision (C2, C3)
The EIT Governing Board decided to re-enter appropriations cancelled in 2014 and 2015 instead of carrying
over them.
Re-entry of appropriations from 2014 and 2015 to 2016 on decision (C2, C3)
In its decision on budget amendment No 1/201614 of 29 July 2016, the EIT Governing Board decided to re-
enter appropriations, which were cancelled in 2014 and 2015, for the financial year 2016.
14 Decision 22/2016 (02745.EIT.2016.I.GB.WP)
Budget Title 2016 2015 2014
1 Staff expenditure 3,968,571.84 3,634,394.83 3,337,077.26
2 Infrastructure and
operating expenditure580,353.18 453,778.62 594,512.95
3 Operational expenditure 256,803,096.75 218,206,460.23 159,927,251.04
TOTAL 261,352,021.77 222,294,633.68 163,858,841.25
11
The decision by the EIT Governing Board, concerned the re-entry of commitment and payment
appropriations cancelled. Both commitment and payment appropriations re-entered were fully consumed.
Appropriations cancelled in 2014 were in full re-entered in 2016 and consumed. Part of the appropriations
cancelled in 2015 was re-entered in 2016. The remaining part of appropriations cancelled in 2015 was
booked on Title 4, where EIT collects cancelled appropriations not needed in the financial year. Title 4
allows to monitor the use of cancelled appropriation and be in line with the derogation for following the
three-year rule15.
Table 7 – Implementation of appropriations re-entered from 2014 and 2015 to 2016 (C2, C3)
Automatic carryover of appropriations, corresponding to obligations duly contracted (C8)
Pursuant to Article 14(5) of the EIT Financial Regulation, non-differentiated appropriations, corresponding
to obligations duly contracted at the close of the financial year, must be carried over automatically to the
following year. In general the implementation rate of C8 commitments were higher than in 2015.
89.07% of the non-differentiated appropriations, namely the administrative appropriations carried over
from 2015 to 2016 were paid, which represents an adequate level of execution, taking into account the
nature of these expenses. However, the estimation of amounts to be carried over has to be further
improved.
On Title 1 budget lines, 86.88% of appropriations carried over were paid. On budget item 1500 ‘Training’
the execution rate was very low due to the fact that fewer staff members attended trainings than planned.
15 According to Art 14 (1) of EIT FR: “Appropriations which have not been used by the end of the financial year for which they were entered shall be
cancelled. Given the needs of the EIT, the cancelled appropriations may be re-entered in the estimate of revenue and expenditure up to the following
three financial years, in accordance with Article 33”.
from 2014 from 2015 total
B3-000 KIC grants 5,227,645.00 15,874,179.84 21,101,824.84 21,101,824.84 100.00%
Total 5,227,645.00 15,874,179.84 21,101,824.84 21,101,824.84 100.00%
B4-001Cancelled appropriations for year n-1
not used in year n- 9,012,879.42 9,012,879.42 - 0.00%
Total - 9,012,879.42 9,012,879.42 - 0.00%
GRAND TOTAL 5,227,645.00 24,887,059.26 30,114,704.26 21,101,824.84 70.07%
Commitment appropriations, EUR (1)Budget
lineBudget Item Description
Commitments
made, EUR (2)
% Committed
(2/1)
from 2014 from 2015 total
B3-000 KIC grants 225,936.64 2,319,432.28 2,545,368.92 2,545,368.92 100.00%
Total 225,936.64 2,319,432.28 2,545,368.92 2,545,368.92 100.00%
B4-001Cancelled appropriations for year n-1
not used in year n4,520,339.39 4,520,339.39 - 0.00%
Total - 4,520,339.39 4,520,339.39 - 0.00%
GRAND TOTAL 225,936.64 6,839,771.67 7,065,708.31 2,545,368.92 36.02%
Payment appropriations, EUR (3)Budget
lineBudget Item Description
Payments made,
EUR (4) % Paid (4/3)
12
The relatively low implementation rate on Title 2 appropriations (89.96%) primarily derives from expenses
related to the security, postal and telecommunication costs, and travel costs of EIT Governing Board
members, which by nature are difficult to estimate.
Table 8 – Implementation of appropriations carried over automatically from 2015 to 2016 (C8)
Budget
l ineBudget Item Description
Commitment
appropriations,
EUR (1)
Commitments
made, EUR (2)
% Committed
(2/1)
Payment
appropriations,
EUR (3)
Payments made,
EUR (4)
% Paid
(4/3)
R A L
(2-4)
A-1300 Mission expenses 9,128.55 9,128.55 100.00% 9,128.55 9,128.55 100.00% -
Total 9,128.55 9,128.55 100.00% 9,128.55 9,128.55 100.00% -
A-1401 Medical expenses 564.32 564.32 100.00% 564.32 564.32 100.00% -
A-1402 Childhood centre 11,008.34 11,008.34 100.00% 11,008.34 11,008.34 100.00% -
A-1403 Social contacts 394.26 394.26 100.00% 394.26 394.26 100.00% -
Total 11,966.92 11,966.92 100.00% 11,966.92 11,966.92 100.00% -
A-1500 Training 33,117.81 15,227.44 45.98% 33,117.81 15,227.44 45.98% -
Total 33,117.81 15,227.44 45.98% 33,117.81 15,227.44 45.98% -
A-1603 IT support 14,604.00 14,285.00 97.82% 14,604.00 14,285.00 97.82% -
A-1604 Administrative assistance 59,263.00 59,082.37 99.70% 59,263.00 59,082.37 99.70% -
A-1611 Translation 14,440.85 14,126.60 97.82% 14,440.85 14,126.60 97.82% -
Total 88,307.85 87,493.97 99.08% 88,307.85 87,493.97 99.08% -
TOTAL - Title 1 142,521.13 123,816.88 86.88% 142,521.13 123,816.88 86.88% -
A-2020Water gas electricity and
heating20,000.00 18,520.83 92.60% 20,000.00 18,520.83 92.60% -
A-2030 Cleaning and maintenance 6,061.60 5,520.00 91.07% 6,061.60 5,520.00 91.07% -
A-2040 Security and surveillance 500.00 180.00 36.00% 500.00 180.00 36.00% -
A-2006 Fitting out of premises 2,260.40 2,036.34 90.09% 2,260.40 2,036.34 90.09% -
Total 28,822.00 26,257.17 91.10% 28,822.00 26,257.17 91.10% -
A-2100Acquisition renting of
equipments and software206,423.95 197,092.39 95.48% 206,423.95 197,092.39 95.48% -
A-2101Maintenance and repair of
equipments28,817.23 28,817.23 100.00% 28,817.23 28,817.23 100.00% -
Total 235,241.18 225,909.62 96.03% 235,241.18 225,909.62 96.03% -
A-2300 Stationery 591.58 205.00 34.65% 591.58 205.00 34.65% -
A-2301 Postage and delivery charges 465.21 212.31 45.64% 465.21 212.31 45.64% -
A-2302 Telecommunication charges 13,985.48 9,464.50 67.67% 13,985.48 9,464.50 67.67% -
A-2303 Legal expenses and damages 15,180.00 9,900.00 65.22% 15,180.00 9,900.00 65.22% -
A-2305 Bank charges 294.87 294.87 100.00% 294.87 294.87 100.00% -
A-2309 Other administrative expense 281.13 33.57 11.94% 281.13 33.57 11.94% -
Total 30,798.27 20,110.25 65.30% 30,798.27 20,110.25 65.30% -
A-2400 Official Journal 500.00 499.18 99.84% 500.00 499.18 99.84% -
Total 500.00 499.18 99.84% 500.00 499.18 99.84% -
A-2500
Organisation and travel
expense of Governing Board
meetings
58,357.20 45,423.52 77.84% 58,357.20 45,423.52 77.84% -
Total 58,357.20 45,423.52 77.84% 58,357.20 45,423.52 77.84% -
Total - Title 2 353,718.65 318,199.74 89.96% 353,718.65 318,199.74 89.96% -
496,239.78 442,016.62 89.07% 496,239.78 442,016.62 89.07% - TOTAL - Title 1 and Title 2
13
Budgetary commitments on Title 3 budget lines corresponding to obligations duly contracted and not or
only partially paid at the closure of the financial year were carried forward from 2015 to 2016. The
execution rate of 87.14% for operational expenses was mainly due to the following: KICs could not fully
absorb the 2015 grants; the actual cost of grant and monitoring experts and the annual EIT Innovation
Forum INNOVEIT event were lower than expected due to the expenses concerned by nature are difficult to
estimate.
Table 9 – Implementation of commitment appropriations carried over automatically from 2015 to 2016
(C8)
* The outstanding commitments on operational budget lines, namely on Title 3 budget lines are paid from payment appropriations
adopted by the EIT Governing Board for the financial year in line with Article 14 of the EIT Financial Regulation. (C1)
Carryover of assigned revenue appropriations from 2015 to 2016 (C5)
In 2015, a payment appropriation from an assigned revenue of EUR 263,239.16 was not consumed,
therefore it was carried over to 2016 since the KICs have to send their final reports for year N in the year
N+1. The payment appropriation carried over from 2015 was fully consumed. Table 9 – Execution of
assigned revenue appropriations carried over from 2015 to 2016 (C5)
Table 10 – Implementation of assigned revenue automatically carried over from 2015 to 2016 (C5)
Budget
l ineBudget Item Description
Commitment
appropriations,
EUR (1)
Commitments
made, EUR (2)
% Committed
(2/1)
Payment
appropriations,
EUR (3)
Payments
made, EUR (4)
% Paid
(4/3)
R A L
(2-4)
B3-000 KIC Grants 103,427,500.78 89,972,423.01 86.99% 86,504,925.41 3,467,497.60
Total 103,427,500.78 89,972,423.01 86.99% - 86,504,925.41 3,467,497.60
B3-111Planning, reporting and
audits504,605.60 490,347.79 97.17% 488,997.79 1,350.00
B3-114 New KICs 198,285.90 177,998.63 89.77% 135,945.45 42,053.18
Total 702,891.50 668,346.42 95.09% 624,943.24 43,403.18
B3-202Communications and
Dissemination1,266,745.55 1,232,007.99 97.26% 756,988.21 475,019.78
B3-203 Alumni 99,926.25 99,552.01 99.63% 99,552.01 -
B3-204 Stakeholder relations 593,424.87 471,722.03 79.49% - 471,722.03 -
B3-205 Awards 46,037.93 44,889.69 97.51% 44,889.69 -
Total 2,006,134.60 1,848,171.72 92.13% 1,373,151.94 475,019.78
B3-301 EIT-KIC relations 51,670.13 51,670.13 100.00% 13,934.65 37,735.48
B3-303 Monitoring and evaluation 19,130.80 11,838.70 61.88% - 11,838.70 -
Total 70,800.93 63,508.83 89.70% 25,773.35 37,735.48
106,207,327.81 92,552,449.98 87.14% - 88,528,793.94 4,023,656.04 TOTAL
Budget
lineBudget Item Description
Commitment
appropriations,
EUR (1)
Commitments
made, EUR (2)
% Committed
(2/1)
Payment
appropriations,
EUR (3)
Payments made,
EUR (4) % Paid (4/3)
B3-000 KIC Grants 263,239.16 263,239.16 100.00% 263,239.16 263,239.16 100.00%
Total 263,239.16 263,239.16 100.00% 263,239.16 263,239.16 100.00%
14
A.4.5 RAL situation at the end of the financial year
RAL volumes vary considerably. This is a consequence of the time lag between commitment and payment
rather than a problem specifically relating to a particular EIT activity. The amount of outstanding
commitments as of 31 December 2016 was EUR 99.7 million, which represents a decrease of 6.59%
compared to 2015.
Table 11 – Evolution of RAL, EUR
The high amount of RAL is the result of the budget increase for KIC grants. Due to the nature of these
grants, and the fact that payment of final balance (an average of 30% of the grant amount) is executed in
year N+1, the amount of RAL is, and will always remain, very high.
In 2016, the highest share of outstanding commitments for Title 1 concerned external staff (74.45%, EUR
145,735.16) owing to several contracts that implementation will be completed in 2017.
Table 12 – Outstanding commitments on Title 1 budget lines, EUR
Budget Title 2016, EUR 2015, EUR 2014, EURChange from 2015
to 2016, EUR
Change from 2015
to 2016, %
1 Staff expenditure 195,744.78 142,521.13 423,618.26 53,223.65 37.34%
2 Infrastructure and operating expenditure 393,105.69 353,718.65 456,489.29 39,387.04 11.14%
3 Operational expenditure 99,080,598.35 106,207,327.81 119,889,026.51 7,126,729.46- -6.71%
TOTAL 99,669,448.82 106,703,567.59 120,769,134.06 7,034,118.77- -6.59%
Budget line Budget Item Description RAL, EUR
A-1130 Schooling 9.81
Total 9.81
A-1300 Mission expenses 20,783.13
Total 20,783.13
A-1402 Childhood centre 5,972.28
A-1403 Social contacts 2,729.00
Total 8,701.28
A-1500 Training 20,515.40
Total 20,515.40
A-1600 Agency staff 67,894.46
A-1603 IT support 60,369.00
A-1604 AdminAssistance 17,471.70
Total 145,735.16
TOTAL - Title 1 195,744.78
15
Chart 3 – Outstanding commitments on Title 1 budget lines, %
Information and communication technology expenditure as well as organisation of GB meetings represents
the highest share (41.16%, EUR 161,808.90 and 38.14%, EUR 149,937.91) of outstanding commitments on
Title 2 budget lines. The EIT concluded contracts (for deployment of new IT infrastructure, acquisition of
laptops), which started in 2016 but did not finish. Therefore, the payments will be executed in 2017.
The Commission framework contract for organising events such as GB meetings ended in 2016 and the
new framework contract was not available before the end of the financial year. EIT therefore concluded
contracts for GB meetings planned at the beginning of 2017 in order to guarantee the smooth
implementation of the meetings.
16
Table 13 – Outstanding commitments on Title 2 budget lines, EUR
Budget line Budget Item Description RAL, EUR
A-2000 Renting 300.00
A-2003 WaterGasElectricityHeating 20,000.00
A-2004 Cleaning Maintenance 5,720.00
A-2005 Security and surveillance 3,570.00
Total 29,590.00
A-2100 ICT equipment acquisition 103,074.90
A-2101 Maintenance ICT 58,734.00
Total 161,808.90
A-2200 Acquisition technical equipment 3,096.00
Total 3,096.00
A-2300 Stationery 9,647.90
A-2301 Postage and delivery 123.95
A-2302 Telecommunication 18,152.33
A-2303 Legal expenses and damages 6,247.87
A-2305 Bank charges 1,075.83
A-2306 Honoraria for GB 4,000.00
Total 39,247.88
A-2400 Official Journal 520.00
A-2403 Studies and surveys 8,905.00
Total 9,425.00
A-2500 Organisation of Governing Board meetings 149,937.91
Total 149,937.91
TOTAL - Title 2 393,105.69
17
Chart 4 – Outstanding commitments on Title 2 budget lines, %
As regards outstanding commitments on Title 3 budget lines, EUR 96.3 million out of the EUR 99.1 million
concerns the KICs grants, which represents 97.16% of the RAL on Title 3 and 96.58% of the overall RAL at
the end of 2016. Due to the nature of the grants, namely the payment of the final balance (an average of
30% of the grant amount) is executed in N+1, the amount of RAL is, and will always be, very high.
The outstanding amounts for Planning, reporting and audits concern mainly the cost of ex-post audits of
2015 KIC grant agreements.
The high rate of RAL for communication and dissemination covers a contract concluded for the 2015 EIT
Communications Campaign covering the entire year and a contract for integrated communications
campaign 2017.
Table 14 – Outstanding commitments on Title 3 budget lines, EUR
Budget line Budget Item Description RAL, EUR
B3-000 KIC Grants 96,262,281.74
Total 96,262,281.74
B3-111 Planning, reporting and audits 1,105,419.99
B3-112 Knowledge Triangle Integration 21,248.99
B3-114 New KICs 50,191.61
Total 1,176,860.59
B3-202 Communications and Dissemination 1,256,688.18
B3-203 Alumni 101,801.66
Total 1,358,489.84
B3-301 EIT-KIC relations 37,735.48
B3-303 Monitoring and evaluation 245,230.70
Total 282,966.18
TOTAL - Title 3 99,080,598.35
18
Chart 5 – Outstanding commitments on Title 3 budget lines,%
A.4.6 Appropriations carried over/re-entered from 2016 on decision
Automatic carryover of appropriations, corresponding to obligations duly contracted
Pursuant to Article 14(5) of the EIT Financial Regulation, non-differentiated appropriations, corresponding
to obligations duly contracted at the close of the financial year, must be carried over automatically to the
following year. 11.46% of the non-differentiated appropriations, namely the administrative appropriations
carried over from 2016 to 2017, which represents an adequate level of carry over, taking into account the
nature of these expenses. 40.48% of differentiated appropriations (operational expenses) carried over from
2017 owing to particularly KIC grants to be paid in 2017. Please refer details under chapter 4.5.
Appropriations carried over from 2016 to 2017 or re-entered
Commitment appropriations amounting to EUR 13.1 million has not been committed at the end of the financial year, out of which EUR 11.3 million were re-entered in 2017 to cover KICs grants while the remaining amounts will be re-entered in 2018.
Table 15 – Commitment appropriations cancelled in 2016, EUR
Budget Title cancelled, EURcarried over,
EUR
re-entered in
2017, EUR
re-entered in
2018, EUR
re-entered in
2019, EUR
1 Staff expenditure 156,345.38 0.00 0.00 0.00 0.00
2 Infrastructure and operating expenditure 120,406.13 0.00 0.00 0.00 0.00
3 Operational expenditure 12,797,445.50 0.00 11,338,321.58 1,459,123.92 0.00
TOTAL 13,074,197.01 0.00 11,338,321.58 1,459,123.92 0.00
19
At the end of the year 2016, the amount of cancelled payment appropriations amounted to EUR 2.2 million,
out of which EUR 0.6 million was automatically carried over to 2017 and EUR 1.6 million will be re-entered
in 2019.
Table 16 – Payment appropriations cancelled in 2016, EUR
Appropriations from assigned revenue carried over from 2016 to 2017
Pursuant to Article 15 of the EIT Financial Regulation, unused appropriations from assigned revenue must
be carried over for one year only. At the end of 2016, an amount of EUR 431,827.42 for commitment and
payment appropriations from assigned revenue had not been consumed; therefore, the entire amount was
automatically carried over to 2017.
Table 17 – Automatic carry-over of commitment appropriations from assigned revenue, EUR (C4)
Budget Title cancelled, EURcarried over,
EUR
re-entered in
2017, EUR
re-entered in
2018, EUR
re-entered in
2019, EUR
1 Staff expenditure 352,090.16 195,744.78 0.00 0.00 156,345.38
2 Infrastructure and operating expenditure 513,511.82 393,105.69 0.00 0.00 120,406.13
3 Operational expenditure 1,341,042.91 0.00 0.00 0.00 1,341,042.91
TOTAL 2,206,644.89 588,850.47 0.00 0.00 1,617,794.42
Budget lineBudget Item
Description
Cancelled
commitment
appropriation,
EUR
Cancelled
payment
appropriation,
EUR
B3-000 KIC Grants 431,827.42 431,827.42
Total 431,827.42 431,827.42
20
Part B – Detailed overview of the
implementation of the budget
2016
21
B.1 Revenue
The EIT budget is financed by an EU subsidy and other revenue.
In 2016, the EU subsidy to the EIT including the EFTA and third party (H2020) contribution amounted to
EUR 263.6 million (97,14%), and EUR 7.8 million (2.86%) corresponded to other revenue.
In 2016, other revenue comprised
- repayments of KIC grants following ex-post audits,
- surplus for 2015 and
- other revenue from administrative operations.
Surplus of EUR 2.5 million out of EUR 7.1 million was re-entered in 2016, which was fully consumed. The
remaining amount will be used in 2018 in accordance with Article 14 of the EIT FR.
Table 18 – Revenue collected in 2016
Implementation of internal assigned revenue (IC4)
In 2016, EIT received EUR 431,827.42 arising from the repayment of grants as a result of an ex-post audit
of final cost reports related to the 2014 grant agreements.
200 European Union subsidy 252,158,953.03 252,158,953.03 252,158,953.03 0.00
300Contributions by the EFTA
member states6,875,046.93 6,875,046.93 6,875,046.93 0.00
310 Contributions by third countries 4,520,083.00 4,520,083.00 4,520,083.00 0.00
570Revenue arising from repayment
of amounts wrongly paid4,583.70 4,583.70 4,583.70 0.00
590Other revenue from administrative
operations0.00 329.57 0.00 329.57
600 Surplus, balances 7,065,708.31 7,065,708.31 0.00
701
Repayment of KICs grants incurred
as a result of an ex-post audit
(assigned revenue)
695,066.58 263,239.16 431,827.42 263,239.16 431,827.42 0.00
TOTAL 271,319,441.55 267,822.86 263,986,239.95 7,328,947.47 263,990,494.08 329.57
Outstanding
amounts, EUR
(1+2-3-4)
Income
appropriation,
EUR
Entitlements
established in
2016, EUR (2)
Revenue
received, EUR
(4)
Entitlements
established in
2015, EUR (1)
Revenue carried
over from 2015,
EUR (3)
Income
lineIncome line header
22
Table 19 – Internal assigned revenue collected in 2016
Table 19 – Repayment of grants following ex-post audits, EUR
B.2 Expenditure
B.2.1 Title 1 — Staff expenditure
Chapter 11 - Staff in active employment
Appropriations on salary budget lines were adjusted to reflect the actual financial need of the filled and to
be filled posts until the end of the financial year. Budget item 1121 ‘Entitlements relating to entering the
service’ was slightly overestimated owing to its nature as well as that entitlements of staff members joined
the EIT in the last quarter of the year could not be paid in 2016.
Budget item 1120 concerns allowance related to termination of contracts by EIT. No expenses was incurred
during the financial year.
Table 20 – Execution of Chapter 11 – Staff in active employment
701Repayment of KICs grants incurred
as a result of an ex-post audit431,827.42 431,827.42 431,827.42 0.00
TOTAL 431,827.42 431,827.42 431,827.42 0.00
Outstanding
amounts, EUR
Income
lineIncome line header
Income
appropriation,
EUR
Entitlements
established,
EUR
Revenue
received, EUR
Name of the KICRecovered
amount, EUR
KIC INNOENERGY SE* 46,541.88
ASSOCIATION CLIMATE-KIC* 385,285.54
TOTAL 431,827.42
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1100 C1 1,659,038.00 1,642,937.24 99.03 % 1,659,038.00 1,642,937.24 99.03 %
A-1101 C1 587,425.00 582,045.70 99.08 % 587,425.00 582,045.70 99.08 %
A-1102 C1 130,597.00 127,165.19 97.37 % 130,597.00 127,165.19 97.37 %
A-1110 C1 728,000.00 722,723.18 99.28 % 728,000.00 722,723.18 99.28 %
A-1120 C1 20,000.00 0.00 0.00 % 20,000.00 0.00 0.00 %
A-1121 C1 100,000.00 81,661.87 81.66 % 100,000.00 81,661.87 81.66 %
A-1130 C1 190,000.00 188,671.75 99.30 % 190,000.00 188,661.94 99.30 %
TOTAL C1 3,415,060.00 3,345,204.93 97.95% 3,415,060.00 3,345,195.12 97.95%
23
Chapter 12 - Recruitment expenses
Regardless of the high number of recruitment procedures finalized in 2016, the cost actually claimed by
the candidates were less than estimated. This explains the implementation rate of recruitment budget
nevertheless all claims for reimbursement of travel of expenses were paid before the end of the financial
year.
Table 21 – Execution of Chapter 12 Recruitment expenses
Chapter 13 - Mission
Budget item A-1300 was also modified to reflect the actual financial need related to staff missions that
resulted in a commitment implementation rate of 100%. The lower execution rate for payments is due to
the fact that several missions took place in December 2016 and costs were therefore paid in 2017.
Table 22 – Execution of Chapter 13 Mission expenses
Chapter 14 - Socio-medical infrastructure
The execution rate for budget item 1410 ‘Medical expenses’ was low (51.29%) due to the fact that EIT does
not have a contract with a medical centre for annual medical check-up which resulted a lower interest in
submitting reimbursement claims by staff members. Concluding the contract has been delayed by the JSIS
who has not made any decision on the approved medical centre in Budapest in 2016.
The last social event for staff members (budget item 1430) was organised in December 2016, which
affected the execution rate of payment appropriations.
Table 23 – Execution of Chapter 14 Socio-medical infrastructure
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1200 C1 45,000.00 37,960.50 84.36 % 45,000.00 37,960.50 84.36 %
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1300 C1 198,000.00 198,000.00 100.00 % 198,000.00 177,216.87 89.50 %
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1400 C1 500.00 418.48 83.70 % 500.00 418.48 83.70 %
A-1410 C1 5,000.00 2,564.72 51.29 % 5,000.00 2,564.72 51.29 %
A-1420 C1 75,000.00 75,000.00 100.00 % 75,000.00 69,027.72 92.04 %
A-1430 C1 6,300.00 5,266.06 83.59 % 6,300.00 2,537.06 40.27 %
TOTAL C1 86,800.00 83,249.26 95.91% 86,800.00 74,547.98 85.88%
24
Chapter 15 - Training
The low implementation rate of commitment appropriations (44.33%) is due to the fact that staff members
were unable to attend training courses as initially planned, given that training plans had to be adjusted to
reflect the changes in priorities and workload. The low execution rate of payments against commitment
(33.89%) is owing to the payment method set out in the Service Level Agreements (SLA) concluded with
the European Commission for training. According to the SLA, the request for final payment must be
submitted to the EIT in N+1. In addition, some training was arranged to take place at the beginning of the
following financial year.
Table 24 – Execution of Chapter 15 Training
Chapter 16 - External staff and linguistic support
As to budget item 1602, fewer trainees were contracted than expected.
Two contracts with interim agents were concluded in December which effected the execution rate of
payments on budget item 1600 ‘Agency staff’.
As to budget item 1603, an IT contract for first level support to be provided in 2017 was made in December,
thus the corresponding payment will be executed in 2017.
The execution rate of payments against commitments for budget item 1604 ‘administrative assistance’
arises from the fact that contracts for consultancy services in accounting and financial IT systems as well as
for certification of the annual accounts 2016 could not be completed by the end of the financial year.
Table 25 – Execution of Chapter 16 External staff and linguistic support
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1500 C1 70,000.00 31,033.39 44.33 % 70,000.00 10,517.99 15.03 %
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1600 C1 81,802.00 73,854.54 90.28 % 81,802.00 5,960.08 7.29 %
A-1601 C1 55,000.00 51,697.98 94.00 % 55,000.00 51,697.98 94.00 %
A-1602 C1 39,000.00 33,564.12 86.06 % 39,000.00 33,564.12 86.06 %
A-1603 C1 171,000.00 160,269.00 93.72 % 171,000.00 99,900.00 58.42 %
A-1604 C1 70,000.00 64,520.00 92.17 % 70,000.00 47,048.30 67.21 %
A-1611 C1 87,000.00 84,585.65 97.22 % 87,000.00 84,585.65 97.22 %
TOTAL C1 503,802.00 468,491.29 92.99% 503,802.00 322,756.13 64.06%
25
Chapter 17 - Representation
Due to the nature of budget item 1700, it is difficult to estimate the final funds required for representation
expenses.
Table 26 – Execution of Chapter 17 Representation
B.2.2 Title 2 —Infrastructure and operating expenditure
Chapter 20 - Building and associated costs
On budget item 2004, the contracted amount of cleaning services was less due to the delay in the office
re-construction project. In addition, EIT outsources cleaning, for which expenses incurred in the final
months of 2016 must be paid in the following year.
In accordance with the Host Agreement concluded between the EIT and Hungary, the Hungarian
Government rents the office space and covers the associated utility costs except for water and electricity
(budget item 2003). The landlord submits its final invoice for utilities to the Hungarian Government a year
after the cost incurred, following which it is then invoiced to the EIT. For this reason, the whole committed
amount needs to be carried over to the following financial year.
On budget item 2005 ‘Security’ EIT has concluded a contract for installing sun and heat control folia on its
windows. The weather conditions did not allow to implement the contract in 2016, thus the payment will
be executed in 2017 only.
Due to the nature of budget item 2006 ‘Fitting out of premises’, it is difficult to estimate the final funds
required for expenditure.
Table 27 – Execution of Chapter 20 Building and associated costs
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-1700 C1 2,000.00 377.25 18.86 % 2,000.00 377.25 18.86 %
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-2000 C1 6,000.00 6,000.00 100.00 % 6,000.00 5,700.00 95.00 %
A-2003 C1 20,000.00 20,000.00 100.00 % 20,000.00 0.00 0.00 %
A-2004 C1 16,400.00 13,833.34 84.35 % 16,400.00 8,113.34 49.47 %
A-2005 C1 4,535.00 4,376.18 96.50 % 4,535.00 806.18 17.78 %
A-2006 C1 2,000.00 709.97 35.50 % 2,000.00 709.97 35.50 %
TOTAL C1 48,935.00 44,919.49 91.79% 48,935.00 15,329.49 31.33%
26
Chapter 21 - Information and communication technology
The EIT concluded several contracts (e.g. contract for deploying new IT infrastructure, laptops,) late in the
year, thus implementation of the contracts were not finalised before the year ended, which affected the
execution of payments.
The EIT will introduce new tools, namely Bluebell for budget planning, Speedwell for electronic payment
workflow and Sysper for HR management from the beginning of 2017 that resulted in low implementation
rate on payments.
Table 28 – Execution of Chapter 21 Information and Communication Technology
Chapter 22 - Movable property and associated costs
EIT ordered general office equipment (e.g. shredders, mobile white boards) that was not delivered by the
contractor in the financial year, thus the implementation rate of payments on budget item 2200 was very
low.
Due to the nature of transport expenses (budget item 2212), it is difficult to estimate their final funds
required.
Table 29 – Execution of Chapter 22 Movable property and associated costs
Chapter 23 - Current administrative expenditure
Due to the nature of bank charges (budget item 2305) and other administrative expense (budget item
2309), which do not fit into any budget line, it is difficult to estimate their final amount.
The amount of honoraria to be paid to the GB members following meetings was overestimated (budget
item 2306).
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-2100 C1 221,500.00 218,572.35 98.68 % 221,500.00 115,497.45 52.14 %
A-2101 C1 176,050.00 175,671.62 99.79 % 176,050.00 116,937.62 66.42 %
TOTAL C1 397,550.00 394,243.97 99.17% 397,550.00 232,435.07 58.47%
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-2200 C1 3,700.00 3,568.90 96.46 % 3,700.00 472.90 12.78 %
A-2212 C1 1,000.00 4.50 0.45 % 1,000.00 4.50 0.45 %
A-2220 C1 22,000.00 21,878.08 99.45 % 22,000.00 21,878.08 99.45 %
TOTAL C1 26,700.00 25,451.48 95.32% 26,700.00 22,355.48 83.73%
27
EIT ordered stationary and office supply that was not delivered by the contractor in the financial year, thus
the implementation rate of payments on budget item 2300 was very low.
The low implementation rate of payments against commitments for budget item 2302 ‘Telecommunication
charges’ is due to the fact that there are always expenses incurred in the final months of the year that need
to be paid in the following year.
The EIT legal procedure on this item was not completed in 2015 nor in 2016, thus had an effect on the
payments (budget item 2303).
Table 30 – Execution of Chapter 23 Current administrative expenditure
Chapter 24 - Publications, information, studies and surveys
The cost of publication in the Official Journal (budget item 2400) and editing of EIT publications (budget
item 2401) were less than expected. The low payment execution rate is due to the payment method set
out in the Service Level Agreements (SLA) concluded with the Publication office. According to the SLA, the
request for final payment must be submitted to the EIT in N+1.
Table 31 – Execution of Chapter 24 Publication, information, studies and surveys
Chapter 25 - Meeting expenses
The organisational cost including the travel expenses related to the EIT Governing Board meeting together
with the hearing of new and existing KICs were less than expected (budget item 2500) and the invoice for
the meeting in December 2016 is sent in 2017.
The expenses related to internal meetings (budget item 2520) were overestimated.
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-2300 C1 9,900.00 9,887.77 99.88 % 9,900.00 239.87 2.42 %
A-2301 C1 2,500.00 2,500.00 100.00 % 2,500.00 2,376.05 95.04 %
A-2302 C1 41,000.00 41,000.00 100.00 % 41,000.00 22,847.67 55.73 %
A-2303 C1 25,000.00 24,020.00 96.08 % 25,000.00 17,772.13 71.09 %
A-2305 C1 3,000.00 2,000.00 66.67 % 3,000.00 924.17 30.81 %
A-2306 C1 200,500.00 161,500.00 80.55 % 200,500.00 157,500.00 78.55 %
A-2309 C1 5,000.00 930.80 18.62 % 5,000.00 930.80 18.62 %
TOTAL C1 286,900.00 241,838.57 84.29% 286,900.00 202,590.69 70.61%
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-2400 C1 2,000.00 908.40 45.42 % 2,000.00 388.40 19.42 %
A-2401 C1 3,000.00 257.63 8.59 % 3,000.00 257.63 8.59 %
A-2403 C1 10,000.00 8,905.00 89.05 % 10,000.00 0.00 0.00 %
TOTAL C1 15,000.00 10,071.03 67.14% 15,000.00 646.03 4.31%
28
Table 32 – Execution of Chapter 25 Meeting expenses
B.2.3 Title 3 — Operational expenditure
Chapter - 30 Grants
The implementation rate of commitment appropriations for 2016 grants stands at 95.17% owing to the
revision exercise performed by the KICs during the implementation of the annual Business Plans, which
resulted in a decrease of requested EIT contribution in the case of first wave KICs.
Table 33 – Execution of Chapter 30 Grants
Chapter 31 - Knowledge and Innovation Communities
The cost of the external experts to support the assessment of new KIC proposals was overestimated, which
effected both commitment and payment appropriations (budget item 3114).
The execution rate of payment appropriations for budget item 3112 ‘Knowledge Triangle Integration’ was
significantly low (68.93%) owing to ongoing contracts in the field of ‘Pilot female entrepreneurship and
leadership activities’.
Table 34 – Execution of Chapter 31 Knowledge and Innovation Communities
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
A-2500 C1 310,780.00 254,147.04 81.78 % 310,780.00 104,209.13 33.53 %
A-2520 C1 8,000.00 2,787.29 34.84 % 8,000.00 2,787.29 34.84 %
TOTAL C1 318,780.00 256,934.33 80.60% 318,780.00 106,996.42 33.56%
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
C1 254,167,184.70 241,878,980.43 95.17 % 254,929,539.66 254,145,577.62 99.69 %
C2 2,545,368.92 2,545,368.92 100.00 %
C3 21,101,824.84 21,101,824.84 100.00 %
C4 431,827.42 0.00 0.00 % 431,827.42 0.00 0.00 %
C5 263,239.16 263,239.16 100.00 % 263,239.16 263,239.16 100.00 %
275,964,076.12 263,244,044.43 95.39 % 258,169,975.16 256,954,185.70 99.53 %
B3-000
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
B3-111 C1 1,537,010.00 1,482,631.68 96.46 % 1,013,000.00 867,559.48 85.64 %
B3-112 C1 71,000.00 70,188.28 98.86 % 71,000.00 48,939.29 68.93 %
B3-114 C1 200,000.00 98,273.05 49.14 % 336,500.00 226,080.07 67.19 %
TOTAL C1 1,808,010.00 1,651,093.01 91.32% 1,420,500.00 1,142,578.84 80.43%
29
Chapter 32 - Communication and outreach
The postponement of the date of the INNOVEIT 2017 to October 2017 affected the EIT Alumni Connect
event as well as the EU Member States Configuration meeting, which explains the low commitment
execution rate on budget items 3203 and 3204.
The payment appropriations on budget items 3203 ‘Alumni’ and 3204 ‘Stakeholder relations’ were
overestimated.
Table 35 – Execution of Chapter 32 Communication and Outreach
Chapter 33 - Strategy and stakeholder relations
EIT has planned to contract external experts for providing support in the design of its new initiative ‘EIT
Impact Fund’, which was postponed. It resulted a low commitment implementation rate (37.99%).
The expert contracted for advising on KICs’ financial sustainability has not sent his invoice before year-end,
which was not foreseen, thus effected the implementation rate of payment appropriations on budget item
3301 ‘EIT-KIC relations’.
The payment appropriation on budget item 3303 ‘Monitoring and evaluation’ was overestimated.
Table 36 – Execution of Chapter 33 Strategy and stakeholder relations
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
B3-202 C1 811,000.00 782,618.34 96.50 % 803,500.00 757,938.15 94.33 %
B3-203 C1 250,000.00 101,939.48 40.78 % 150,000.00 99,689.83 66.46 %
B3-204 C1 85,440.00 3,315.00 3.88 % 591,000.00 475,037.03 80.38 %
B3-205 C1 15,000.00 15,000.00 100.00 % 61,000.00 59,889.69 98.18 %
TOTAL C1 1,161,440.00 902,872.82 77.74% 1,605,500.00 1,392,554.70 86.74%
Official Budget
Item
Fund
Source
Commitment
appropriation,
EUR
Commitments made
EUR% Committed
Payment
appropriation,
EUR
Payments made,
EUR% Paid
B3-301 C1 100,000.00 37,989.00 37.99 % 89,600.00 51,923.65 57.95 %
B3-303 C1 335,600.00 303,853.94 90.54 % 99,000.00 70,461.94 71.17 %
TOTAL C1 435,600.00 341,842.94 78.48% 188,600.00 122,385.59 64.89%
30
Annexes
31
Annex I: Transfers and budget amendments
Initial Ab1 Ab2 Tr1 Tr2 Tr3 Tr4Carried over/Re-
entered, EUR
Assigned revenue,
EURTotal, EUR
A-1100 C1 1,896,038.00 - 237,000.00 1,659,038.00
A-1101 C1 746,359.00 - 96,000.00 - 62,934.00 587,425.00
A-1102 C1 180,663.00 - 32,000.00 - 18,066.00 130,597.00
A-1110 C1 700,000.00 28,000.00 728,000.00
A-1120 C1 20,000.00 20,000.00
A-1121 C1 150,000.00 - 50,000.00 100,000.00
A-1130 C1 150,000.00 40,000.00 190,000.00
A-1200 C1 45,000.00 45,000.00
A-1300 C1 250,000.00 - 40,000.00 - 12,000.00 198,000.00
A-1400 C1 500.00 500.00
A-1401 C1 31,000.00 - 15,000.00 - 11,000.00 5,000.00
A-1402 C1 65,000.00 10,000.00 75,000.00
A-1403 C1 6,300.00 6,300.00
A-1500 C1 90,000.00 - 20,000.00 70,000.00
A-1600 C1 85,802.00 - 30,000.00 26,000.00 81,802.00
A-1601 C1 90,000.00 - 35,000.00 55,000.00
A-1602 C1 34,000.00 5,000.00 39,000.00
A-1603 C1 432,500.00 - 272,500.00 11,000.00 171,000.00
A-1604 C1 100,000.00 - 30,000.00 70,000.00
A-1611 C1 35,000.00 40,000.00 12,000.00 87,000.00
A-1700 C1 4,000.00 - 2,000.00 2,000.00
A-2000 C1 6,000.00 6,000.00
A-2002 C1 15,000.00 - 15,000.00 -
A-2003 C1 20,000.00 20,000.00
A-2004 C1 19,500.00 - 3,100.00 16,400.00
A-2005 C1 3,000.00 1,535.00 4,535.00
A-2006 C1 64,500.00 - 62,500.00 2,000.00
A-2009 C1 - -
A-2100 C1 405,800.00 - 192,700.00 8,400.00 221,500.00
A-2101 C1 59,200.00 55,750.00 61,100.00 176,050.00
A-2200 C1 6,750.00 28,800.00 - 31,850.00 3,700.00
A-2201 C1 - -
A-2212 C1 10,000.00 - 9,000.00 1,000.00
A-2220 C1 45,000.00 20,000.00 - 43,000.00 22,000.00
A-2221 C1 1,000.00 - 1,000.00 -
A-2300 C1 15,250.00 - 5,350.00 9,900.00
A-2301 C1 5,000.00 - 2,500.00 2,500.00
A-2302 C1 46,000.00 - 5,000.00 41,000.00
A-2303 C1 80,000.00 - 50,000.00 - 5,000.00 25,000.00
A-2304 C1 2,000.00 - 2,000.00 -
A-2305 C1 3,000.00 3,000.00
A-2306 C1 200,500.00 200,500.00
A-2309 C1 5,000.00 5,000.00
A-2400 C1 10,000.00 - 8,000.00 2,000.00
A-2401 C1 10,000.00 - 7,000.00 3,000.00
A-2402 C1 4,000.00 - 2,000.00 - 2,000.00 -
A-2403 C1 20,000.00 - 10,000.00 10,000.00
A-2500 C1 423,780.00 - 113,000.00 310,780.00
A-2520 C1 8,000.00 8,000.00
B3-000 C1 253,634,936.00 532,248.70 254,167,184.70
B3-000 C2 -
B3-000 C3 21,101,824.84 21,101,824.84
B3-000 C4 431,827.42 431,827.42
B3-000 C5 263,239.16 263,239.16
B3-111 C1 1,145,000.00 433,010.00 - 41,000.00 1,537,010.00
B3-112 C1 30,000.00 41,000.00 71,000.00
B3-113 C1 - -
B3-114 C1 200,000.00 200,000.00
B3-201 C1 - -
B3-202 C1 655,000.00 156,000.00 811,000.00
B3-203 C1 250,000.00 250,000.00
B3-204 C1 490,000.00 - 404,560.00 85,440.00
B3-205 C1 265,000.00 - 250,000.00 15,000.00
B3-301 C1 45,000.00 55,000.00 100,000.00
B3-302 C1 100,000.00 - 100,000.00 -
B3-303 C1 252,000.00 83,600.00 335,600.00
B4-001 C3 - 9,012,879.42 9,012,879.42
B4-002 C3 - -
B4-003 C3 - -
Sum: 263,667,378.00 8,327,679.42 4,583.70 - - - - 21,365,064.00 431,827.42 293,796,532.54
COMMITMENT
32
Initial Ab1 Ab2 Tr1 Tr2 Tr3 Tr4Carried over/Re-
entered, EUR
Assigned revenue,
EURTotal, EUR
A-1100 C1 1,896,038.00 - - 237,000.00 - - - - 1,659,038.00
A-1101 C1 746,359.00 - - 96,000.00 - - - 62,934.00 - 587,425.00
A-1102 C1 180,663.00 - - 32,000.00 - - - 18,066.00 - 130,597.00
A-1110 C1 700,000.00 - 28,000.00 - - - - 728,000.00
A-1120 C1 20,000.00 - - - - - - 20,000.00
A-1121 C1 150,000.00 - - 50,000.00 - - - - 100,000.00
A-1130 C1 150,000.00 - - - - 40,000.00 - 190,000.00
A-1200 C1 45,000.00 - - - - - - 45,000.00
A-1300 C1 250,000.00 - - - 40,000.00 - 12,000.00 - - 198,000.00
A-1400 C1 500.00 - - - - - - 500.00
A-1401 C1 31,000.00 - 15,000.00 - 11,000.00 - - - - 5,000.00
A-1402 C1 65,000.00 - - - - 10,000.00 - 75,000.00
A-1403 C1 6,300.00 - - - - - - 6,300.00
A-1500 C1 90,000.00 - 20,000.00 - - - - - 70,000.00
A-1600 C1 85,802.00 - 30,000.00 - - - 26,000.00 - 81,802.00
A-1601 C1 90,000.00 - 35,000.00 - - - - - 55,000.00
A-1602 C1 34,000.00 - - - - 5,000.00 - 39,000.00
A-1603 C1 432,500.00 - 272,500.00 11,000.00 - - - - 171,000.00
A-1604 C1 100,000.00 - 30,000.00 - - - - - 70,000.00
A-1611 C1 35,000.00 - - 40,000.00 12,000.00 - - 87,000.00
A-1700 C1 4,000.00 - 2,000.00 - - - - - 2,000.00
A-2000 C1 6,000.00 - - - - - - 6,000.00
A-2002 C1 15,000.00 - 15,000.00 - - - - - -
A-2003 C1 20,000.00 - - - - - - 20,000.00
A-2004 C1 19,500.00 - 3,100.00 - - - - - 16,400.00
A-2005 C1 3,000.00 - 1,535.00 - - - - 4,535.00
A-2006 C1 64,500.00 - - - - - - 62,500.00 2,000.00
A-2009 C1 - - - - - - - -
A-2100 C1 405,800.00 - 192,700.00 - - - - 8,400.00 221,500.00
A-2101 C1 59,200.00 55,750.00 - - - - 61,100.00 176,050.00
A-2200 C1 6,750.00 28,800.00 - 31,850.00 - - - - 3,700.00
A-2201 C1 - - - - - - - -
A-2212 C1 10,000.00 - 9,000.00 - - - - - 1,000.00
A-2220 C1 45,000.00 20,000.00 - 43,000.00 - - - - 22,000.00
A-2221 C1 1,000.00 - 1,000.00 - - - - - -
A-2300 C1 15,250.00 - - 5,350.00 - - - - 9,900.00
A-2301 C1 5,000.00 - 2,500.00 - - - - - 2,500.00
A-2302 C1 46,000.00 - 5,000.00 - - - - - 41,000.00
A-2303 C1 80,000.00 - - 50,000.00 - - - - 5,000.00 25,000.00
A-2304 C1 2,000.00 - - - - - - 2,000.00 -
A-2305 C1 3,000.00 - - - - - - 3,000.00
A-2306 C1 200,500.00 - - - - - - 200,500.00
A-2309 C1 5,000.00 - - - - - - 5,000.00
A-2400 C1 10,000.00 - 8,000.00 - - - - - 2,000.00
A-2401 C1 10,000.00 - 7,000.00 - - - - - 3,000.00
A-2410 C1 4,000.00 - 2,000.00 - 2,000.00 - - - - -
A-2420 C1 20,000.00 - - 10,000.00 - - - - 10,000.00
A-2500 C1 423,780.00 - 113,000.00 - - - - - 310,780.00
A-2520 C1 8,000.00 - - - - - - 8,000.00
B3-000 C1 271,019,742.92 - 15,000,000.00 - 1,090,203.26 254,929,539.66
B3-000 C2 2,545,368.92 2,545,368.92
B3-000 C3 -
B3-000 C4 431,827.42 431,827.42
B3-000 C5 263,239.16 263,239.16
B3-111 C1 634,000.00 405,000.00 - 26,000.00 1,013,000.00
B3-112 C1 45,000.00 26,000.00 71,000.00
B3-113 C1 - -
B3-114 C1 320,000.00 75,500.00 - 59,000.00 336,500.00
B3-201 C1 - -
B3-202 C1 847,500.00 477,000.00 - 521,000.00 803,500.00
B3-203 C1 100,000.00 100,000.00 - 50,000.00 150,000.00
B3-204 C1 30,000.00 274,000.00 287,000.00 591,000.00
B3-205 C1 115,000.00 - 54,000.00 61,000.00
B3-301 C1 - 69,600.00 - 30,000.00 50,000.00 89,600.00
B3-302 C1 170,000.00 - 50,000.00 - 120,000.00 -
B3-303 C1 417,000.00 18,000.00 - 119,000.00 - 217,000.00 99,000.00
B4-001 C3 - 4,520,339.39 4,520,339.39 9,040,678.78
B4-002 C3 - -
B4-003 C3 - -
Sum: 280,298,684.92 - 9,822,810.61 - 2,396,868.26 - - - - 2,808,608.08 431,827.42 271,319,441.55
PAYMENT
33
Annex II: Budget implementation broken down by budget items and fund
sources
Budget
item
Fund
Source
Commitment
appropriation, EUR
Commitments made,
EUR% Commit
Payment
appropriation, EUR
Payments made,
EUR% Payment
C1 1,659,038.00 1,642,937.24 99.03 % 1,659,038.00 1,642,937.24 99.03 %
1,659,038.00 1,642,937.24 99.03 % 1,659,038.00 1,642,937.24 99.03 %
C1 587,425.00 582,045.70 99.08 % 587,425.00 582,045.70 99.08 %
587,425.00 582,045.70 99.08 % 587,425.00 582,045.70 99.08 %
C1 130,597.00 127,165.19 97.37 % 130,597.00 127,165.19 97.37 %
130,597.00 127,165.19 97.37 % 130,597.00 127,165.19 97.37 %
C1 728,000.00 722,723.18 99.28 % 728,000.00 722,723.18 99.28 %
728,000.00 722,723.18 99.28 % 728,000.00 722,723.18 99.28 %
C1 20,000.00 0.00 0.00 % 20,000.00 0.00 0.00 %
20,000.00 0.00 % 20,000.00
C1 100,000.00 81,661.87 81.66 % 100,000.00 81,661.87 81.66 %
100,000.00 81,661.87 81.66 % 100,000.00 81,661.87 81.66 %
C1 190,000.00 188,671.75 99.30 % 190,000.00 188,661.94 99.30 %
190,000.00 188,671.75 99.30 % 190,000.00 188,661.94 99.30 %
C1 45,000.00 37,960.50 84.36 % 45,000.00 37,960.50 84.36 %
45,000.00 37,960.50 84.36 % 45,000.00 37,960.50 84.36 %
C1 198,000.00 198,000.00 100.00 % 198,000.00 177,216.87 89.50 %
C8 9,128.55 9,128.55 100.00 % 9,128.55 9,128.55 100.00 %
207,128.55 207,128.55 100.00 % 207,128.55 186,345.42 89.97 %
C1 500.00 418.48 83.70 % 500.00 418.48 83.70 %
500.00 418.48 83.70 % 500.00 418.48 83.70 %
C1 5,000.00 2,564.72 51.29 % 5,000.00 2,564.72 51.29 %
C8 564.32 564.32 100.00 % 564.32 564.32 100.00 %
5,564.32 3,129.04 56.23 % 5,564.32 3,129.04 56.23 %
C1 75,000.00 75,000.00 100.00 % 75,000.00 69,027.72 92.04 %
C8 11,008.34 11,008.34 100.00 % 11,008.34 11,008.34 100.00 %
86,008.34 86,008.34 100.00 % 86,008.34 80,036.06 93.06 %
C1 6,300.00 5,266.06 83.59 % 6,300.00 2,537.06 40.27 %
C8 394.26 394.26 100.00 % 394.26 394.26 100.00 %
6,694.26 5,660.32 84.55 % 6,694.26 2,931.32 43.79 %
C1 70,000.00 31,033.39 44.33 % 70,000.00 10,517.99 15.03 %
C8 33,117.81 15,227.44 45.98 % 33,117.81 15,227.44 45.98 %
103,117.81 46,260.83 44.86 % 103,117.81 25,745.43 24.97 %
C1 81,802.00 73,854.54 90.28 % 81,802.00 5,960.08 7.29 %
81,802.00 73,854.54 90.28 % 81,802.00 5,960.08 7.29 %
C1 55,000.00 51,697.98 94.00 % 55,000.00 51,697.98 94.00 %
55,000.00 51,697.98 94.00 % 55,000.00 51,697.98 94.00 %
C1 39,000.00 33,564.12 86.06 % 39,000.00 33,564.12 86.06 %
39,000.00 33,564.12 86.06 % 39,000.00 33,564.12 86.06 %
C1 171,000.00 160,269.00 93.72 % 171,000.00 99,900.00 58.42 %
C8 14,604.00 14,285.00 97.82 % 14,604.00 14,285.00 97.82 %
185,604.00 174,554.00 94.05 % 185,604.00 114,185.00 61.52 %
C1 70,000.00 64,520.00 92.17 % 70,000.00 47,048.30 67.21 %
C8 59,263.00 59,082.37 99.70 % 59,263.00 59,082.37 99.70 %
129,263.00 123,602.37 95.62 % 129,263.00 106,130.67 82.10 %
C1 87,000.00 84,585.65 97.22 % 87,000.00 84,585.65 97.22 %
C8 14,440.85 14,126.60 97.82 % 14,440.85 14,126.60 97.82 %
101,440.85 98,712.25 97.31 % 101,440.85 98,712.25 97.31 %
C1 2,000.00 377.25 18.86 % 2,000.00 377.25 18.86 %
2,000.00 377.25 18.86 % 2,000.00 377.25 18.86 %
C1 4,320,662.00 4,164,316.62 96.38 % 4,320,662.00 3,968,571.84 91.85 %
C8 142,521.13 123,816.88 86.88 % 142,521.13 123,816.88 86.88 %
4,463,183.13 4,288,133.50 96.08 % 4,463,183.13 4,092,388.72 91.69 %
A-1700
A-1601
A-1602
A-1603
A-1604
A-1611
A-1401
A-1402
A-1403
A-1500
A-1600
A-1121
A-1130
A-1200
A-1300
A-1400
A-1100
A-1101
A-1102
A-1110
A-1120
Total -
Title 1
1
Budget
item
Fund
Source
Commitment
appropriation, EUR
Commitments made,
EUR% Commit
Payment
appropriation, EUR
Payments made,
EUR% Payment
C1 6,000.00 6,000.00 100.00 % 6,000.00 5,700.00 95.00 %
6,000.00 6,000.00 100.00 % 6,000.00 5,700.00 95.00 %
C1 20,000.00 20,000.00 100.00 % 20,000.00 0.00 0.00 %
C8 20,000.00 18,520.83 92.60 % 20,000.00 18,520.83 92.60 %
40,000.00 38,520.83 96.30 % 40,000.00 18,520.83 46.30 %
C1 16,400.00 13,833.34 84.35 % 16,400.00 8,113.34 49.47 %
C8 6,061.60 5,520.00 91.07 % 6,061.60 5,520.00 91.07 %
22,461.60 19,353.34 86.16 % 22,461.60 13,633.34 60.70 %
C1 4,535.00 4,376.18 96.50 % 4,535.00 806.18 17.78 %
C8 500.00 180.00 36.00 % 500.00 180.00 36.00 %
5,035.00 4,556.18 90.49 % 5,035.00 986.18 19.59 %
C1 2,000.00 709.97 35.50 % 2,000.00 709.97 35.50 %
C8 2,260.40 2,036.34 90.09 % 2,260.40 2,036.34 90.09 %
4,260.40 2,746.31 64.46 % 4,260.40 2,746.31 64.46 %
C1 221,500.00 218,572.35 98.68 % 221,500.00 115,497.45 52.14 %
C8 206,423.95 197,092.39 95.48 % 206,423.95 197,092.39 95.48 %
427,923.95 415,664.74 97.14 % 427,923.95 312,589.84 73.05 %
C1 176,050.00 175,671.62 99.79 % 176,050.00 116,937.62 66.42 %
C8 28,817.23 28,817.23 100.00 % 28,817.23 28,817.23 100.00 %
204,867.23 204,488.85 99.82 % 204,867.23 145,754.85 71.15 %
C1 3,700.00 3,568.90 96.46 % 3,700.00 472.90 12.78 %
3,700.00 3,568.90 96.46 % 3,700.00 472.90 12.78 %
C1 1,000.00 4.50 0.45 % 1,000.00 4.50 0.45 %
1,000.00 4.50 0.45 % 1,000.00 4.50 0.45 %
C1 22,000.00 21,878.08 99.45 % 22,000.00 21,878.08 99.45 %
22,000.00 21,878.08 99.45 % 22,000.00 21,878.08 99.45 %
C1 9,900.00 9,887.77 99.88 % 9,900.00 239.87 2.42 %
C8 591.58 205.00 34.65 % 591.58 205.00 34.65 %
10,491.58 10,092.77 96.20 % 10,491.58 444.87 4.24 %
C1 2,500.00 2,500.00 100.00 % 2,500.00 2,376.05 95.04 %
C8 465.21 212.31 45.64 % 465.21 212.31 45.64 %
2,965.21 2,712.31 91.47 % 2,965.21 2,588.36 87.29 %
C1 41,000.00 41,000.00 100.00 % 41,000.00 22,847.67 55.73 %
C8 13,985.48 9,464.50 67.67 % 13,985.48 9,464.50 67.67 %
54,985.48 50,464.50 91.78 % 54,985.48 32,312.17 58.76 %
C1 25,000.00 24,020.00 96.08 % 25,000.00 17,772.13 71.09 %
C8 15,180.00 9,900.00 65.22 % 15,180.00 9,900.00 65.22 %
40,180.00 33,920.00 84.42 % 40,180.00 27,672.13 68.87 %
C1 3,000.00 2,000.00 66.67 % 3,000.00 924.17 30.81 %
C8 294.87 294.87 100.00 % 294.87 294.87 100.00 %
3,294.87 2,294.87 69.65 % 3,294.87 1,219.04 37.00 %
C1 200,500.00 161,500.00 80.55 % 200,500.00 157,500.00 78.55 %
200,500.00 161,500.00 80.55 % 200,500.00 157,500.00 78.55 %
C1 5,000.00 930.80 18.62 % 5,000.00 930.80 18.62 %
C8 281.13 33.57 11.94 % 281.13 33.57 11.94 %
5,281.13 964.37 18.26 % 5,281.13 964.37 18.26 %
C1 2,000.00 908.40 45.42 % 2,000.00 388.40 19.42 %
C8 500.00 499.18 99.84 % 500.00 499.18 99.84 %
2,500.00 1,407.58 56.30 % 2,500.00 887.58 35.50 %
C1 3,000.00 257.63 8.59 % 3,000.00 257.63 8.59 %
3,000.00 257.63 8.59 % 3,000.00 257.63 8.59 %
C1 10,000.00 8,905.00 89.05 % 10,000.00 0.00 0.00 %
10,000.00 8,905.00 89.05 % 10,000.00
C1 310,780.00 254,147.04 81.78 % 310,780.00 104,209.13 33.53 %
C8 58,357.20 45,423.52 77.84 % 58,357.20 45,423.52 77.84 %
369,137.20 299,570.56 81.15 % 369,137.20 149,632.65 40.54 %
C1 8,000.00 2,787.29 34.84 % 8,000.00 2,787.29 34.84 %
8,000.00 2,787.29 34.84 % 8,000.00 2,787.29 34.84 %
C1 1,093,865.00 973,458.87 88.99 % 1,093,865.00 580,353.18 53.06 %
C8 353,718.65 318,199.74 89.96 % 353,718.65 318,199.74 89.96 %
1,447,583.65 1,291,658.61 89.23 % 1,447,583.65 898,552.92 62.07 %
A-2520
A-2000
A-2003
A-2004
A-2005
A-2006
A-2100
A-2101
A-2200
A-2212
A-2220
A-2300
A-2301
Total -
Title 2
A-2309
A-2400
A-2401
A-2403
A-2302
A-2303
A-2305
A-2306
A-2500
2
Budget
item
Fund
Source
Commitment
appropriation, EUR
Commitments made,
EUR% Commit
Payment
appropriation, EUR
Payments made,
EUR% Payment
C1 254,167,184.70 241,878,980.43 95.17 % 254,929,539.66 254,145,577.62 99.69 %
C2 2,545,368.92 2,545,368.92 100.00 %
C3 21,101,824.84 21,101,824.84 100.00 %
C4 431,827.42 0.00 0.00 % 431,827.42 0.00 0.00 %
C5 263,239.16 263,239.16 100.00 % 263,239.16 263,239.16 100.00 %
C8 103,427,500.78 89,972,423.01 86.99 %
379,391,576.90 353,216,467.44 93.10 % 258,169,975.16 256,954,185.70 99.53 %
C1 1,537,010.00 1,482,631.68 96.46 % 1,013,000.00 867,559.48 85.64 %
C8 504,605.60 490,347.79 97.17 %
2,041,615.60 1,972,979.47 96.64 % 1,013,000.00 867,559.48 85.64 %
C1 71,000.00 70,188.28 98.86 % 71,000.00 48,939.29 68.93 %
71,000.00 70,188.28 98.86 % 71,000.00 48,939.29 68.93 %
C1 200,000.00 98,273.05 49.14 % 336,500.00 226,080.07 67.19 %
C8 198,285.90 177,998.63 89.77 %
398,285.90 276,271.68 69.37 % 336,500.00 226,080.07 67.19 %
C1 811,000.00 782,618.34 96.50 % 803,500.00 757,938.15 94.33 %
C8 1,266,745.55 1,232,007.99 97.26 %
2,077,745.55 2,014,626.33 96.96 % 803,500.00 757,938.15 94.33 %
C1 250,000.00 101,939.48 40.78 % 150,000.00 99,689.83 66.46 %
C8 99,926.25 99,552.01 99.63 %
349,926.25 201,491.49 57.58 % 150,000.00 99,689.83 66.46 %
C1 85,440.00 3,315.00 3.88 % 591,000.00 475,037.03 80.38 %
C8 593,424.87 471,722.03 79.49 %
678,864.87 475,037.03 69.98 % 591,000.00 475,037.03 80.38 %
C1 15,000.00 15,000.00 100.00 % 61,000.00 59,889.69 98.18 %
C8 46,037.93 44,889.69 97.51 %
61,037.93 59,889.69 98.12 % 61,000.00 59,889.69 98.18 %
C1 100,000.00 37,989.00 37.99 % 89,600.00 51,923.65 57.95 %
C8 51,670.13 51,670.13 100.00 %
151,670.13 89,659.13 59.11 % 89,600.00 51,923.65 57.95 %
C1 335,600.00 303,853.94 90.54 % 99,000.00 70,461.94 71.17 %
C8 19,130.80 11,838.70 61.88 %
354,730.80 315,692.64 88.99 % 99,000.00 70,461.94 71.17 %
C1 257,572,234.70 244,774,789.20 95.03 % 258,144,139.66 256,803,096.75 99.48 %
C2 2,545,368.92 2,545,368.92 100.00 %
C3 21,101,824.84 21,101,824.84 100.00 %
C4 431,827.42 0.00 0.00 % 431,827.42 0.00 0.00 %
C5 263,239.16 263,239.16 100.00 % 263,239.16 263,239.16 100.00 %
C8 106,207,327.81 92,552,449.98 87.14 % 0.00 %
385,576,453.93 358,692,303.18 93.03 % 261,384,575.16 259,611,704.83 99.32 %
C2 4,520,339.39 0.00 0.00 %
C3 9,012,879.42 0.00 0.00 %
9,012,879.42 0.00 0.00 % 4,520,339.39 0.00 0.00 %
C1 262,986,761.70 249,912,564.69 95.03 % 263,558,666.66 261,352,021.77 99.16 %
C2 7,065,708.31 2,545,368.92 36.02 %
C3 30,114,704.26 21,101,824.84 70.07 %
C4 431,827.42 0.00 0.00 % 431,827.42 0.00 0.00 %
C5 263,239.16 263,239.16 100.00 % 263,239.16 263,239.16 100.00 %
C8 106,703,567.59 92,994,466.60 87.15 % 496,239.78 442,016.62 89.07 %
400,500,100.13 364,272,095.29 90.95 % 271,815,681.33 264,602,646.47 97.35 %
B4-001
B3-303
B3-203
B3-204
B3-205
B3-301
B3-112
B3-114
B3-202
B3-111
TOTAL
Total -
Title 3
B3-000
Annex III: Overview of cancelled appropriations 2014-2016
Commitment
appropriationscancelled, EUR
cancelled that
can be carried
over/re-entered,
EUR
carried over to
2015, EUR
re-entered in
2015, EUR
carried over to
2016, EUR
re-entered in
2016, EUR
carried over to
2017, EUR
re-entered in
2017, EUR
carried over to
2018, EUR
re-entered in
2018, EUR
carried over to
2019, EUR
re-entered in
2019, EUR
2014 13,098,515.80 12,015,213.56 6,787,568.56 0.00 0.00 5,227,645.00 0.00 0.00
2015 25,005,806.43 24,887,059.26 0.00 15,874,179.84 0.00 9,012,879.42 0.00 0.00
2016 13,074,197.01 12,797,445.50 0.00 11,338,321.58 0.00 1,459,123.92 0.00 0.00
TOTAL 51,178,519.24 49,699,718.32 6,787,568.56 0.00 0.00 21,101,824.84 0.00 20,351,201.00 0.00 1,459,123.92 0.00 0.00
Payment
appropriationscancelled, EUR
cancelled that
can be carried
over/re-entered,
EUR
carried over to
2015, EUR
re-entered in
2015, EUR
carried over to
2016, EUR
re-entered in
2016, EUR
carried over to
2017, EUR
re-entered in
2017, EUR
carried over to
2018, EUR
re-entered in
2018, EUR
carried over to
2019, EUR
re-entered in
2019, EUR
2014 3,451,411.04 3,433,040.97 1,886,888.06 1,320,216.27 0.00 225,936.64 0.00 0.00
2015 7,873,735.71 7,608,392.49 759,478.94 2,319,432.28 0.00 0.00 0.00 4,529,481.27
2016 2,638,472.31 2,638,472.31 1,020,677.89 0.00 0.00 0.00 0.00 1,617,794.42
TOTAL 13,963,619.06 13,679,905.77 1,886,888.06 1,320,216.27 759,478.94 2,545,368.92 1,020,677.89 0.00 0.00 4,529,481.27 0.00 1,617,794.42
