Working documents 2024

Working Documents

Working Document I contains, pursuant to Article 41(3)(h) of the Financial Regulation, the Programme Performance Statements (replacing the former Programme Statements report), which provide for each 2021-2027 spending programme an overview of their financial implementation and of their progress towards achieving the programme objectives as of the end of 2022. In addition, this document includes information on the financing of initiatives relating to climate, biodiversity, gender equality and sustainable development goals (SDGs), as provided for in point 16(d–g) of the Interinstitutional Agreement. Information on the contribution of the EU budget to the European Commission’s priority of promoting the digital transition is also provided.

The Programme Performance Statements also present information on the status, as of end 2022, of the spending programmes from the 2014-2020 multiannual financial framework for which substantial payments continued to be implemented in 2022.

The Programme Performance Statements can be consulted on the dedicated website.

Working Document II presents information on the human resources of the EU institutions and executive agencies, and in particular for the Commission, both for the establishment plans and for external personnel and across all headings of the multiannual financial framework. Moreover, pursuant to Article 41(3)(b) of the Financial Regulation, it provides a summary table for the period 2021 – 2024 which shows the number of full-time equivalents for each category of staff and the related appropriations for all institutions and bodies referred to in Article 70 of the Financial Regulation.

Working Document III presents detailed information relating to all decentralised agencies and Joint Undertakings, with a transparent presentation of revenue, expenditure and staff levels of various Union bodies, pursuant to Article 41(3)(c) of the Financial Regulation.

Working Document IV presents information on all pilot projects and preparatory actions which have budget appropriations (commitments and/or payments) in the 2024 Draft Budget, pursuant to Article 41(3)(f) of the Financial Regulation.

Working Document V presents the budget implementation forecast for 2023, information on assigned revenue (implementation in 2022 and estimation for 2024) and a progress report on outstanding commitments (RAL) pursuant to Article 41(3)(d) of the Financial Regulation.

Working document VI encompasses administrative expenditure to be implemented by the Commission under the administrative heading of the multiannual financial framework (heading 7) in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the Offices (OP, OLAF, EPSO, OIB, OIL and PMO), pursuant to Article 41(3)(e) of the Financial Regulation.

Working Document VII presents information on buildings under Section III - Commission, pursuant to Article 266(1) of the Financial Regulation.

Working Document VIII presents information on human resources and expenditure related to the external action of the European Union, pursuant to Article 41(10) and (11) of the Financial Regulation.

Working Document IX presents funding provided to international organisations, across all MFF headings, pursuant to Article 41(43)(g) of the Financial Regulation.

Working Document X presents the use made of financial instruments, pursuant to Article 41(4) of the Financial Regulation.

Working Document XI presents the implementation of Budgetary Guarantees, the Common Provisioning Fund and the assessment of the sustainability of the contingent liabilities arising from budgetary guarantees and financial assistance pursuant to Article 41(5) of the Financial Regulation.

Working Document XII presents summary statements of the schedule of payments due in subsequent years to meet budgetary commitments entered into in previous years, pursuant to Article 41(3)(i) of the Financial Regulation.