The document discusses the performance framework of the EU budget. It outlines the key elements of the framework, including legislation, Europe 2020 objectives, the multiannual financial framework, evaluations, and reporting. It provides an overview of the "EU Budget Focused on Results" initiative, including progress made in 2015-2016 to strengthen results-based budgeting. It also discusses conclusions, noting that the performance framework is aligned with international standards and that progress improving it will be gradual.

1. #EUBudget4Results

2. Outline
1. Elements of the Performance Framework of the EU budget
2. 'EU Budget Focused on Results' overview
3. Conclusions

3. 1.Elements of the Performance Framework of the EU budget
 Treaty + EU legislation
 Europe 2020 + Junker's Commission priorities
 2014-2020 Multiannual Financial Framework (i.e. performance-based budgeting
tools embedded into the legal basis of the programmes)
 Annual budgetary process: informed political choices (i.e. programme statements)
 Managerial performance framework inside the Commission (i.e. Strategic
Planning and Programming cycle)
 Ex-ante and retrospective evaluations of programmes (i.e. impact assessments,
mid-term and ex-post evaluations)
 Regular reporting, transparency and accountability (i.e. report on the management
and performance of the EU budget)
EU performance framework is conceptually in line with international practices:
the PF in place is complementary to compliance audit and the political negotiation process.

4. MFF 2014-2020 Commitment appropriations by heading

5. The EU budget within its political and regulatory environment
EU legislation:
proposal &
implementation
Private
sector
EU Treaties
Objectives & competences of the EU
National Budgets
Other non- budgetary
actions
( policy..)
Common policies'
implementation &
coordination
Europe 2020 Strategy – EU level
Member States
National targets & reforms
coordination & monitoring
by the Commission via the European Semester
Juncker's Commission
political priorities
Commission
work programme & Strategic plans
Three different perspectives to keep in mind:
1. the performance of the EU in achieving high level commonly agreed Europe 2020 objectives
2. the performance of the Commission as an organisation
3. the performance of the programmes in achieving their objectives as set in the legal basis
EU budget
execution & programmes'
management
80 % in MS hands

6.  ultimate financial responsibility for implementing the funds (legality and
regularity)
 Progress monitoring and reporting on results (performance)
 design of the performance framework of the programmes in the legal
basis (objectives, indicators, expected results, targets, conditionalities…)
Many actors involves at national and supranational levels
All actors have a part to play to ensure that every euro spent with
the EU budget serves efficiently its intended purpose
 alignment EU budget with political priorities and needs
Heads of state & government
Legislator
 implementation on the grounds: 80% of the EU budget is implemented in
shared management
Member States: national, regional and local authorities
Commission
 indirect management
International organisations and other partners

7. Performance framework of the EU budget
 Complementarity: : Several programmes contribute to one policy
R&D
 Mainstreaming: one policy is mainstreamed into several programmes
One to one link between Euro invested and results is misleading
 Climate action
 Biodiversity
 Gender equality

8. General Objectives : Commission's level
Specific objectives: DG's level
Reporting framework : Commission vs EU budget
DG RTD
General objective:
A New Boost for Jobs,
Growth and Investment
Specific objective:
To ensure an effective
and efficient
implementation of
Horizon 2020
Annual management and performance
report
Junckers' Commission's
political priorities
Annual outputs planned by the DG
Annual Activity Report
 Dg's main achievements +
 Assessment on how EU
programmes contributed to the
policy achievements
Annual Management Plans
Strategic Plans
P
L
A
N
N
I
N
G
2014-2020 MFF
General and specific objectives and
indicators defined for each programme
Programmes: Legal basis
 EU programme's progress
 Results measured in relation to
the baseline, milestones and
targets
Programme statement
R
E
P
O
R
T
I
N
G
Horizon 2020
General Objective:
To build a society &
economy based on
knowledge and innovation
across EU while
contributing to sustainable
development
Specific Objective :
Strengthening skills, training
and researchers' career
development

9. 2. 'EU Budget Focused on Results' Overview

10. BFOR: key steps to date
Progress in 2015:
 Development of conceptual framework
for the implementation of the BFOR
initiative within the new MFF
 Establishment of internal governance:
Political leadership and technical work-
streams
 Upgrading the Commission's SPP cycle
 Public outreach:
- Conference BFOR, 22 September 2015
- EU Results web app (750 projects)
Progress in 2016:
 Expert group on PBB
 Draft Budget 2017: Reinforcement of
programme statements
 2015 Annual Management and
Performance Report for the EU Budget
 Communication on Mid-Term Review of
the MFF and revision of the Financial
Regulation
 Public outreach:
- Conference BFOR, 27 September 2016
There is strong political momentum to progress in the implementation of the Performance
framework embedded in the current MFF.

11. Streamlined reporting
consolidating information of 2
reports
Key results and progress towards
the achievement of objectives
o reporting on performance
and contribution of EU
budget to policy achievement
Annual Management and Performance Report

12. Part1: some Performance Achievements
2014-2020 MFF
• European Fund for Strategic Investment allowed, in its first
year, financing of projects with a total value of investment of
EUR 100 billion thus boosting jobs and growth
• Funding in support to security, migration, border control and
root causes of migration was doubled to over EUR 10 billion
for 2015-2016
• Over 350 000 migrants were rescued in the Mediterranean
thanks to the tripling of funding for Triton and Poseidon
interventions and their reinforcement of staff
• More than EUR 2.5 billion have been allocated during 2015 and
2016 to Syria and Africa trust funds and Facility for
Refugees in Turkey providing basic needs to refugees;
• 240 000 persons benefited in 2015 from integration
measures under Asylum, Migration and Integration Fund
• Galileo satellites deployment was accelerated: 12 satellites
launched, 9 in operation, 14 in production
• Number of airports with EGNOS capability increasing
security of landing operations went up from 150 to 174
• EUR 63.3 million emergency assistance to Ukraine provided
help to over 800 000 of the most vulnerable financing
projects for shelter, food, education, health care etc.
• Additional liquidity for Greece amounting to EUR 2 billion to
help maintain ongoing investments
2007-2013 MFF
• Seventh Framework Programme had an estimated indirect
economic effect of EUR 20 billion annually in additional
GDP and supported 11 Nobel Laureates
• 9 million citizens received training, improved skills or gained
employment through the European Social Fund
• 825 000 jobs were created and 120 000 new firms across
the EU were helped to start-up thanks to the European
Regional Development Fund
• EAFRD supported 430 000 farm modernisation projects
and provided start-up support to 165 000 young farmers
• Improvement of the environmental performance of EU
farming expanded to 47 million ha, representing more than
25% of the EU-27 Utilised Agricultural Area in 2013
• LIFE contributed to the reduction of 1.13 million tonnes of
CO2 emissions per year
• EU external aid helped vaccinate 20 million more
children against measles and built or renovated more than 8
500 health facilities worldwide; 40 500 scholarships were
provided for secondary and tertiary education developing
country students

13. Part2: Legality and Regularity
The estimated amount at risk at payment
 dependent on the mix between pre-financing,
interim payments, final payments and related
cleared pre-financing under the previous
programming period
 has decreased by some 10 % compared with the
situation in 2014.
The estimated amount at risk at closure
 below the 2% materiality threshold
EU budget is adequately protected - key role of Member States in this area

14. Programme Statements
• Working document attached to the Draft
Budget
• provide information on the objectives of
each programme ('why and on what do
we spend?')
• present how the resources are spread
among the programmes ('where we
spend?')
• provide an annual snapshot on
programmes implementation state of play
('is the programme progressing toward its
targets?')
• substantiate the draft budget with
available performance information
including best possible forecast of
milestones, targets and outputs.

15. MFF Mid-Term Revision and Financial
Regulation Revision
Allocate funds to priorities ( € 6.3 bn), within margins
 Immigration € 3.9 bn
 Growth and Jobs € 2.4 bn
Increase flexibility and agility
 Doubling the size of the existing flexibility instrument and Emergency Aid Reserve
 Creating a new European Union Crisis Reserve financed from de-committed
appropriations
 Lifting the restrictions to the global margins for commitments and payments
 More flexibility through simplification of financial rules; e.g. "flexibility cushion" for external
action instruments.

16. Simplify spending rules
16
A simplified single EU financial
rule book
replacing the Financial Regulation
(FR) and its Rules of Application
Simplifications of 15 other
legislative acts (mostly ESIF rules)
 -25% of text
 increase the flexibility of the budget
 simplify its implementation to optimise EU spending for 2018 onwards

17. 3.Conclusions
 The EU performance framework is aligned with
international standards
 Realistic expectations are key to success: The
process of improving the PB framework is a
gradual one where every step forward counts
 The performance of the EU budget must consider
the multiplicity of objectives as well as the
complementarity and mainstreaming of
policies and programmes
 There is strong political momentum to progress
in the implementation of the PBB framework
embedded in the current MFF

18. EU Budget
• EU Budget: http://ec.europa.eu/budget/index_en.cfm
• EU Results: http://ec.europa.eu/budget/euprojects/
• Budget Focused on Results initiative:
http://ec.europa.eu/budget/budget4results/index_en.cfm
• EU annual budget life-cycle: http://ec.europa.eu/budget/annual/index_en.cfm
• EU Budget in my country (latest available data : 2013):
http://ec.europa.eu/budget/mycountry/index_en.cfm
• Public consultation on the revision of the Financial Regulation applicable to
the general budget of the Union:
http://ec.europa.eu/budget/consultations/index_en.cfm
#EUBudget4Results