Europaudvalget 2025
KOM (2025) 0824
Offentligt
3042911_0001.png
EUROPEAN
COMMISSION
Strasbourg, 17.6.2025
COM(2025) 824 final
ANNEXES 5 to 11
ANNEXES
to the
REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE
COUNCIL AND THE COURT OF AUDITORS
Annual Management and Performance Report for the EU Budget - 2024 financial year
EN
EN
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
Contents
CONTENTS .............................................................................................................................................................................. 3
ANNEX 5
–
MULTIANNUAL CONTROL CYCLE AND CONTROL RESULTS .............................................................. 7
ANNEX 6
–
ASSURANCE PROVIDED BY THE INTERNAL AUDIT SERVICE ......................................................... 33
ANNEX 7
–
SUMMARY OF THE WORK AND CONCLUSIONS OF THE AUDIT PROGRESS COMMITTEE ..... 43
ANNEX 8
–
COMPLIANCE WITH PAYMENT TIME LIMITS ....................................................................................... 47
ANNEX 9
–
SUMMARY OF WAIVERS OF RECOVERIES OF ESTABLISHED AMOUNTS RECEIVABLE ......... 53
ANNEX 10
–
REPORT ON NEGOTIATED PROCEDURES ........................................................................................... 59
ANNEX 11
–
EU TRUST FUNDS ...................................................................................................................................... 79
 kom (2025) 0824 - Ingen titel
3042911_0004.png
Annex 4
–
Programme Performance Statements
4
 kom (2025) 0824 - Ingen titel
3042911_0005.png
Annex 5
–
Multiannual
control cycle and control
results
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0007.png
Annex 5
–
Multiannual control cycle and control results
Annex 5
–
Multiannual control cycle and
control results
This annex describes the preventive and corrective measures taken by the European Commission and the EU
Member States for expenditure under shared management, to protect the EU budget from illegal or irregular
expenditure. More specifically, the annex presents:
•
•
•
•
Section 5.1:
the preventive and corrective measures to protect the EU budget and related concepts;
Section 5.2:
the risk at payment/closure reported in the 2024 annual activity reports, which measure
the effectiveness of the controls;
Section 5.3:
the reservations qualifying the assurance provided by the authorising officers by
delegation;
Section 5.4:
the quantification of the preventive and corrective measures implemented in 2024.
7
 kom (2025) 0824 - Ingen titel
3042911_0008.png
Annex 5
–
Multiannual control cycle and control results
5.1. Preventive and corrective measures to protect the EU budget and
related concepts
The Commission has put in place multiannual control strategies to ensure the sound financial management of
EU funds (see figure below). These control strategies aim to prevent errors before payments are made and,
when errors cannot be avoided, to correct them after the payments and until the closure of the programmes.
Therefore, for cost-based expenditure, the control results are reported at two points in the programme cycle
through the estimated
risk at payment
and the estimated
risk at closure.
For performance-based expenditure in shared management (i.e. expenditure under the new common
agricultural policy strategic plans), the control strategies have the same aim, with a focus on the proper
functioning of the systems put in place in the Member States. It is no longer possible to determine a risk at
payment and at closure; instead the Commission will group the expenditure in three categories of risk
–
low,
medium and high
–
as a result of its qualitative assessment of the systems in place, based on its own
system audits and those carried out by the national audit authorities. The share of low-risk expenditure will
be used as the indicator for the level of protection of the EU budget. Systems audits are neither
ex ante
nor
ex post
controls but they may result in both preventive measures and corrective measures. These types of
audits are not new but, for performance-based expenditure, the Commission is focusing on them.
Main features of the Commission’s control strategies
CONTROL OBJECTIVES
8
 kom (2025) 0824 - Ingen titel
3042911_0009.png
Annex 5
–
Multiannual control cycle and control results
CONTROLS
Preventive measures
Ex ante
controls / systems audits
Corrective measures
Ex post
controls / systems audits
Simplification of programmes
(based on lessons learnt from previous
programmes)
Prevention of double funding
(e.g. each beneficiary cannot receive more than one
grant for the same expenditure)
Ex ante
assessments and checks
(e.g. desk reviews, compliance checks, authorisation
of payments)
Funding suspensions and corrections
(e.g. recovery of unused pre-financing, rejection of
costs claimed, financial corrections and deductions
made by Member States)
Fraud proofing
(e.g. European Anti-Fraud Office review of
programmes)
Awareness-raising measures
Measures taken to address systems
deficiencies
Source:
European Commission.
Ex post
verifications
(e.g. audits of cost statements, system and
compliance audits, on-the-spot checks)
Fraud investigations
(e.g. fraud cases pursued by the European Anti-
Fraud Office)
Financial recoveries and corrections
5.1.1.
Preventive measures
Preventive measures take place before the Commission makes payments. They result from
ex ante
controls
(mostly desk reviews) carried out by the Member States and entrusted entities before submitting
expenditure/annual accounts to the Commission, and by the Commission itself before accepting and
reimbursing expenditure, clearing pre-financing (i.e. transferring its ownership to the beneficiary) and making
interim/final payments. In accordance with Article 74(5) of the Financial Regulation, all financial operations
are subject to controls before payment, under all management modes (
1
).
In shared management, the amounts corrected at the Member State level may be reused under certain
circumstances, which serves as an incentive for Member States to carry out the necessary verifications and
audits and correct irregular expenditure before submitting their cost claims to the Commission.
(
1
)
Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union, OJ L, 2024/2509, 26.9.2024, ELI:
http://data.europa.eu/eli/reg/2024/2509/oj
(Financial Regulation).
9
 kom (2025) 0824 - Ingen titel
3042911_0010.png
Annex 5
–
Multiannual control cycle and control results
Regarding measures to address systems deficiencies in the Member States, they will mostly result from
systems audits that are neither
ex ante
nor
ex post
controls. It is expected that they will have an incidence
before future payments take place; therefore they are considered as preventive measures.
5.1.2.
Corrective measures
Corrective measures take place after the Commission has made the payment or accepted the expenditure. In
accordance with Article 74(6) of the Financial Regulation, they result from
ex post
controls typically performed
on-site, on a sample basis, and are either statistically representative or based on a risk assessment. The
errors found may lead to financial corrections (
2
) implemented by the Commission during the same or
subsequent years, by way of recoveries or offsetting from final recipients under direct and indirect
management, or from the Member States under shared management.
In shared management, the Commission also performs system audits of Member States’
systems and/or the
work of their audit bodies. Deficiencies identified in the systems put in place at the national level will lead to
net financial corrections. This will also be the case for the new common agricultural policy delivery model (see
Section 5.4).
The Commission improves its processes and internal control systems on a continual basis by addressing
detected weaknesses. For shared and indirect management, the Member States and implementing partners
are mainly responsible for improving their management and control systems. The root causes of errors are
taken into account when preparing future (simplified) legislation and when (re)designing controls to further
reduce the level of error in the next generation of funding programmes.
The
quantification
of the preventive and corrective measures implemented as a result of Member States’
and EU controls during the 2024 reporting year is presented in Section 5.4 of this annex.
5.1.3.
Concepts used for compliance / cost-based assurance model
Risk at payment
The risk at payment quantifies the errors that remain after applying preventive controls and processing
payments (
3
) but before applying corrective measures. These errors are typically detected by Commission
departments through
ex post
audits and assessments of the results of audits carried out by Member State
authorities for shared management. Measurement at this stage enables the Commission to correct the errors,
to take additional preventive measures (e.g. additional guidance for Member States, entrusted entities or
beneficiaries) and to assess the effectiveness of the
ex ante
controls and adapt them, if necessary. For
segments of expenditure that are performance-based
–
like a share of the common agricultural policy
–
the
detected error rate / risk at payment is replaced by output and result indicators that visually materialise in the
level of risk identified as low, medium and high.
Each Commission department
–
except DG Agriculture and Rural Development, and DG Economic and Financial
Affairs for the Recovery and Resilience Facility
–
estimates its
detected error rates
per programme or other
payment segment. Some departments may use different terminology in their annual activity reports to reflect
(
2
)
(
3
)
Such corrections are not sanctions and do not include penalties and fines.
Or equivalent, such as after the expenditure is accepted (i.e.
registered in the Commission’s accounting system) or
after the pre-financing is cleared.
10
 kom (2025) 0824 - Ingen titel
3042911_0011.png
Annex 5
–
Multiannual control cycle and control results
the specificity of their internal control system (
4
). Nevertheless, the departments use a consistent
methodology to assess the risk of error in their financial operations, based on an institutional framework.
For low-risk expenditure, where there are indications that the error rate might be close to zero (e.g.
administrative expenditure or operating subsidies for agencies), some Commission departments use a
conservative error rate of 0.5%.
The Commission calculates the actual financial impact of the errors on the EU budget. This is obtained by
aggregating the financial impact of errors determined per programme or segment of expenditure at the level
of the department, the policy area and the Commission. This results in the overall risk at payment as a value,
which is the sum of all the amounts of risk at payment, and as a percentage, which is the overall weighted
average of the risk at payment.
Estimated future corrections
A detected error is corrected either via a recovery or by offsetting against future payments. As both detection
and remedy may not be immediate, corrections resulting from
ex post
controls rarely take place within the
same financial year as the payment. As a result, the risk at payment may provide an incomplete picture, as
errors can still be corrected during subsequent years, up to the closure of the programme.
Therefore, Commission departments estimate the percentage of future corrections for the compliance-based
assurance model expenditure that could still be implemented until the closure of the programme. These are
conservative and forward-looking estimates of the corrections that will be implemented in subsequent years.
They are based on the average of corrections implemented during the last seven years, adjusted to exclude
exceptional recoveries, taking into account the incidence of the implementation of new programmes (simpler
rules leading to fewer corrections) and possible trends (decrease or increase in the last few years).
For programmes with no set closure point (e.g. the European Agricultural Guarantee Fund) and for some
multiannual programmes for which corrections are still possible after the end of the programmes (e.g. the
European structural and investment funds, including the European Agricultural Fund for Rural Development),
all possible corrections are considered for this estimate.
The future corrections can never be fully equal to the risk at payment, because some errors, although
deserving of attention, do not always result from undue payments and, therefore, do not always give rise to
financial corrections or recovery orders: when the risk at payment is based on a statistical estimation, it
cannot lead to corrections (no flat-rate correction may be applied to all beneficiaries, only a correction where
an error has been found). In addition, for the cohesion policy funds, only programmes with residual total error
rates above 2% are subject to corrections to reach at least the 2% threshold, and not all the cases used to
determine the upper value of the range of the risk at payment (i.e. the worst-case scenario) materialise after
the contradictory procedure of the audit/control is finalised.
Estimated future corrections must not be confused with the actual corrective measures implemented during
2024 (detailed in Section 5.4). The estimated future corrections relate to the corrections that will happen in
the future until the closure, whereas the corrections implemented correspond to the recovery orders,
withdrawals by Member States and net financial corrections implemented in 2024.
(
4
)
For example, ‘adjusted error rates’ is used by DG Agriculture and Rural Development and ‘residual total error rates’ is
used by DG Employment, Social Affairs and Inclusion, DG Maritime Affairs and Fisheries and DG Regional and Urban
Policy.
11
 kom (2025) 0824 - Ingen titel
3042911_0012.png
Annex 5
–
Multiannual control cycle and control results
Risk at closure
This risk is estimated at programme closure, meaning when all
ex post
controls are completed, all corrections
are applied and no further action may legally be taken (
5
) (
6
). The risk at closure is obtained by deducting the
estimated future corrections from the risk at payment, as a value and as a percentage. These amounts and
percentages represent the most up-to-date estimations of the outcome expected by the closure of each
programme. As such, the risk at closure is more representative of the real risk to the expenditure than the risk
at payment.
Similar to the risk at payment, the results per programme or segment are aggregated to provide
–
at the level
of the department, the policy area and the Commission
–
the overall risk at closure as a value, which is the
sum of all the amounts of risk at closure, and as a percentage, which is the overall weighted average of the
risk at closure.
5.1.4.
A bottom-up
approach that fits the Commission’s management
context for all assurance models
To be able to provide bottom-up management assurance and to identify and address issues in specific areas,
the Commission calculates the error rates for cost-based expenditure (per programme or other
relevant segment of expenditure) and groups performance-based expenditure in three categories
of risk
–
low, medium and high
–
down to the level of paying agencies
and within the paying agencies,
to the level of interventions they are managing. Moreover, with the risk at closure, the
Commission’s
methodology takes into account the multiannual nature of the spending programmes. In this sense, the
Commission’s approach differs from
that of the European Court of Auditors, as it comes from a management
perspective and provides more detailed information. Even if these approaches can lead to differences
between the Court of Auditors’
error rate
and the Commission’s
risk at payment,
there is a convergence
regarding key concepts and the riskiest areas or types of expenditure (i.e. cohesion, research, some types of
interventions in natural resources and environment). Efforts were initiated in 2024, with common workshops
organised for the beginning of 2025, to further enhance the mutual understanding of the respective
institutions’
approaches and methodologies.
The risk at payment, used under the cost-based assurance model, is conceptually closer to the Court of
Auditors’ ‘estimated level of error’
(
7
). In the last two years (2022 and 2023), the main differences in the error
rates determined by the Court of Auditors and the risk at payment determined by the Commission concern the
cohesion policy programmes. For the programmes related to international relations, the Court did not
determine a specific error rate until 2023, but it considers that this expenditure is high risk. The Court of
Auditors will determine an error rate for this policy area starting with the 2024 expenditure.
In general, the main differences with the Court of Auditors may be explained by: differences in approach and
methodology; divergences in interpreting rules and regulations, including national rules; timing differences
between
the Commission’s checks and the Court
of Auditors’ audits (in particular in the external relations
area); and differences in the error rates applied for procedural errors in procurements.
(
5
)
(
6
)
(
7
)
In the case of the common agricultural policy, the term ‘estimated final amount at risk’ is used instead, to better
reflect the fact that there is no set closure point for European Agricultural Guarantee Fund measures.
For cohesion policy funds, after the final assessment of legality and regularity of the programmes.
European Court of Auditors, Annual report on the implementation of the EU budget for the 2023 financial year,
Publications Office of the European Union, Luxembourg, 2024, paragraph 1.31,
https://www.eca.europa.eu/ECAPublications/AR-2023/AR-2023_EN.pdf.
12
 kom (2025) 0824 - Ingen titel
3042911_0013.png
Annex 5
–
Multiannual control cycle and control results
The ‘materiality threshold’ set, in most cases, at 2% of the relevant expenditure
(
8
) is also in line with the
Court of Auditors’ methodology (
9
).
A recent study commissioned by the Committee on Budgetary Control of the European Parliament presents a
comparison of the Commission’s risk at payment and closure and the Court of Auditors’ estimated level of
error, focusing on cohesion funds (
10
). The study makes a balanced and factual assessment of respective
methodologies, and the reasons why they lead to different outcomes in the reporting of error rates reported
by both institutions, notably for cohesion. It reflects the work performed by both institutions fairly but also the
respective expectations their roles entail and the usefulness of the two approaches. It states that both the
Commission and the Court of Auditors use state-of-the-art methodologies, based on international audit
standards,
which means that each methodology satisfies each institution’s needs and expectations.
The study
concludes that the error rate and risk at payment are not directly comparable.
5.2. Risk at payment/closure reported in the 2024 annual activity
reports
The risk at payment and risk at closure
–
the compliance-based delivery model
–
are determined against the
relevant expenditure
of the year, in line with the approach of the Court of Auditors.
5.2.1.
Relevant expenditure
The amount of the Commission’s relevant expenditure is
established
in line with the Court of Auditors’ scope
of transactions reviewed (
11
). It corresponds to the payments made, minus new pre-financing paid (still owned
by the Commission) and retentions made, plus pre-financing cleared (ownership transferred to the
beneficiaries) and retention released, during the financial year under reporting. In this approach, pre-financing
and retentions
(
12
)
are only taken into account when the final recipient of EU funds has provided evidence of
their use and the Commission (or another body managing EU funds) has accepted the final use of the funds
(by clearing the pre-financing or releasing the amount retained), because this is where errors of legality or
regularity may occur. Therefore, the risks at payment and at closure are determined against this amount.
In addition to the funds managed under the budget of the EU, for which the Commission is responsible (
13
),
expenditure made under the
European Development Fund
and that related to the
four EU trust funds is
added, since the Commission manages them as well.
•
European Development Fund.
Until 2020, this budget was separate from the EU budget, and it is
currently co-managed by five departments. In Table A, the corresponding European Development Fund
expenditure is included in the policy areas and the departments concerned (DG Education, Youth, Sport
(
8
)
(
9
)
(
10
)
(
11
)
(
12
)
(
13
)
The only exceptions are: (i) 1% for revenue, which is stricter than the Court of Auditors, in view of the very large
amounts; and (ii) the range of 2–5% for the Horizon 2020 programme (see details in Volume II, Annex II, Section 2.1.2
of this report).
European Court of Auditors, Annual report on the implementation of the EU budget for the 2023 financial year,
Publications Office of the European Union, Luxembourg, 2024, Annex 1.1, paragraph 36,
https://www.eca.europa.eu/ECAPublications/AR-2023/AR-2023_EN.pdf.
European Parliament: Directorate-General for Budgetary Affairs, Rampton, J. and Stedtnitz, C.,
Error Rates
Compared
–
Methodologies underpinning the European Commission’s risk at payment/closure and the European Court
of Auditors’ estimated level of error,
2025,
https://data.europa.eu/doi/10.2861/2664152.
European Court of Auditors, Annual report on the implementation of the EU budget for the 2023 financial year,
Publications Office of the European Union, Luxembourg, 2024, Annex 1.1, paragraph 19,
https://www.eca.europa.eu/ECAPublications/AR-2023/AR-2023_EN.pdf.
For cohesion funds.
Since the funds under the Resilience and Recovery Facility do not come from the EU budget, the corresponding
payments are presented separately in Volume II, Annex 3.
13
 kom (2025) 0824 - Ingen titel
3042911_0014.png
Annex 5
–
Multiannual control cycle and control results
and Culture, DG International Partnerships, DG European Civil Protection and Humanitarian Aid
Operations and the European Education and Culture Executive Agency).
•
EU trust funds.
These are the EU Trust Fund for the Central African Republic, the EU Regional Trust
Fund in Response to the Syrian Crisis, the EU Emergency Trust Fund for Africa and the EU Trust Fund
for Colombia (see Volume III, Annex 11). In Table A, this expenditure is included in the external
relations policy area. A transparent and complete coverage of the relevant trust fund(s) is provided in
the annual activity reports of DG Neighbourhood and Enlargement Negotiations, and DG International
Partnerships, based on the reports from the trust fund managers. They make a distinction between
their accountability (i) for the contributions from the EU budget and/or the European Development
Fund paid into the trust funds and (ii) for the transactions made from the trust funds, i.e. with the
funds collected from the EU budget, the European Development Fund and other donors, as a trust
fund manager.
For the 2024 relevant expenditure per policy area of the EU budget, please see Table A below.
5.2.2.
Overview of the Commission’s risk at payment and at closure
Table A
presents an overview of the Commission’s risk at payment/closure by policy area. The splitting of the
budget into these headings does not fully correspond to the budget as allocated to the 51 managing
Commission departments, and thus as accounted for in their annual activity reports. For the purpose of this
report, each department is allocated entirely to only one of the seven policy areas, except for DG Defence
Industry and Space.
Table A
–
Risk at payment/closure by policy area for the whole Commission in 2024 (million EUR)
2024
Relevant
Expendi-
ture
(million
EUR) (*)
Estimated
risk at
payment
(in
percent)
Estimated
future
correc-
tions
(in
percent)
0.4%
Estimated
risk at
closure
(in
percent)
Relevant
Expendi-
ture
(million
EUR) (**)
2023
Estimated
risk at
payment
(in
percent) (
***)
1.4%
Estimated
future
correc-
tions
(in
percent)
0.4%
Estimate
d risk at
closure
(in
percent)
Policy area
1. Single
market,
innovation and
digital
2. Cohesion,
resilience and
values
3. Natural
resources and
environment
4. Migration
and border
management
5. Security and
defence
24 240.3
1.6%
1.2%
19 082.7
1.0%
61 973.7
2.9%
1.2%
1.7%
67 291.7
2.6%
1.4%
1.2%
57 373.0
N/A
N/A
N/A
58 306.0
1.8%
1.3%
0.5%
3 507.5
1.3%
0.1%
1.2%
3 045.9
1.1%
0.1%
1.0%
318.7
0.5%
0.0%
0.5%
136.7
0.5%
0.0%
0.5%
14
 kom (2025) 0824 - Ingen titel
3042911_0015.png
Annex 5
–
Multiannual control cycle and control results
2024
Relevant
Expendi-
ture
(million
EUR) (*)
Estimated
risk at
payment
(in
percent)
Estimated
future
correc-
tions
(in
percent)
0.1%
Estimated
risk at
closure
(in
percent)
Relevant
Expendi-
ture
(million
EUR) (**)
2023
Estimated
risk at
payment
(in
percent) (
***)
0.8%
Estimated
future
correc-
tions
(in
percent)
0.1%
Estimate
d risk at
closure
(in
percent)
Policy area
6. Neighbour-
hood and the
world
7. European
public
administration
Grand
total
(****)
19 999.4
0.8%
0.7%
14 243.9
0.7%
11 625.3
0.5%
0.0%
0.5%
8 860.7
0.5%
0.0%
0.5%
179 037.8
N/A
N/A
N/A
170 967.7
1.9%
1.1%
0.9%
NB: Due to the rounding of figures to the nearest million EUR, some financial data in the table above may appear not to add up.
Source:
European Commission annual activity reports.
(
*
)
For the heading natural resources and environment, the amount includes the performance-based expenditure.
(
**
)
For the heading natural resources and environment and the Commission grand total, the amount includes the performance-based
expenditure, EUR 200 million.
(***) For the heading natural resources and environment and for the whole Commission, the calculation of the risk at payment does not
include performance-based expenditure.
(****) For 2024, not risk at payment and risk at closure are determined for the heading natural resources and environment and for the
whole Commission.
Cohesion
The two cohesion-related departments determine a range of values:
•
•
the lower value corresponds to the departments’ risk at payment for the
2024 relevant expenditure
based on their confirmed residual total error rate for the 2022/2023 accounting year;
the upper value corresponds to a worst-case scenario (i.e. maximum risk), taking into account possible
additional risks in parts of expenditure not reviewed under EU audits that indicate the possibility for
higher error rates for some programmes.
15
 kom (2025) 0824 - Ingen titel
3042911_0016.png
Annex 5
–
Multiannual control cycle and control results
Table B
–
Risk at payment for cohesion policy funds in 2024
Relevant
expenditure
(EUR million)
Entire directorate-general
European Social Fund, youth employment
initiative, Fund for European Aid to the Most
Deprived - 2014-2020
European Social Fund, youth employment
initiative, Fund for European Aid to the Most
Deprived
–
other periods (2000-2006,
2007-2013, 2021-2027)
European Social Fund, youth employment
initiative, Fund for European Aid to the Most
Deprived
–
Total
Entire directorate-general
European Regional Development Fund and
Cohesion Fund
–
2014-2020
European Regional Development Fund and
Cohesion Fund
–
Other periods (2000-2006,
2007-2013, 2021-2027)
European Regional Development Fund and
Cohesion Fund
–
Total
Two directorates-general cumulated
Cohesion policy funds altogether
18 955.57
15 697.97
Lower value
2.16%
2.23%
Upper value
2.82%
3.02%
DG Employment,
Social Affairs and
Inclusion
2 940.90
2.00%
2.01%
18 638.87
37 603.46
30 289.49
5 885.32
36 174.81
56 559.03
54 813.68
2.20%
2.30%
2.49%
1.91%
2.39%
2.26%
2.33%
2.86%
3.29%
3.58%
2.62%
3.42%
3.13%
3.23%
DG Regional and
Urban Policy
Total
Source:
European Commission annual activity reports.
5.3. Reservations reported in the 2024 annual activity reports
Each authorising officer by delegation signs a declaration of assurance in the annual activity report. If
necessary, the declaration of assurance may be qualified by one or more reservations, which ensure
transparency concerning any challenges or weaknesses encountered and their potential financial impact.
Reservations preserve the principle of sound financial management by being a tool to address weaknesses
and prevent them in future through the development of action plans to mitigate risks and to strengthen
control systems.
To conclude on their assurance, at the end of each financial year, the authorising officers by delegation
perform a detailed analysis for each segment of expenditure of their portfolio and determine the
residual
error rate
for each programme. This residual error rate is based on the detected error rate but takes into
account any corrections made until the end of the reporting year. It is a snapshot of the level of error still
affecting the 2024 expenditure at year-end. Where this residual error rate is above the materiality threshold
of 2%, the authorising officers duly qualify their declarations of assurance with a reservation. This is in line
with the materiality threshold used by the Court of Auditors to form their opinion (
14
). A reservation may or
may not have a quantifiable financial impact (
15
). The authorising officers may also issue a reservation in
(
14
) European Court of Auditors, Annual report on the implementation of the EU budget for the 2023 financial year,
Publications Office of the European Union, Luxembourg, 2024, Chapter 1, Annex 1.1, paragraph 36,
https://www.eca.europa.eu/ECAPublications/AR-2023/AR-2023_EN.pdf.
15
( ) Reservations are non-quantified when the financial impact is zero, when it is not possible to assess the financial
impact accurately or when the consequences are only reputational.
16
 kom (2025) 0824 - Ingen titel
3042911_0017.png
Annex 5
–
Multiannual control cycle and control results
other situations, such as significant weaknesses in the management of funds or an event creating
reputational damage to their department and/or the entire Commission.
5.3.1.
2024 reservations
For the 2024 reporting year, all 51 authorising officers by delegation declared in their annual
activity reports that they had reasonable assurance
(
16
). The majority of the 40 authorising officers by
delegation, issued unqualified declarations of assurance, while 11 qualified their declarations with a total of
18 reservations. These reservations concerned the expenditure side of the budget and related to a
programme or a specific segment of expenditure affected by a weakness (see figure below). In all these
cases, the authorising officers by delegation adopted action plans to address the underlying weaknesses and
mitigate the resulting risks. The situation regarding reservations can be summarised as follows.
•
Fourteen reservations are recurrent
from previous year(s), of which six are entirely or partially
non-quantified. Most of the recurrent reservations concern programmes under shared management,
with weaknesses identified at the level of individual Member State, paying agency or programme, that
vary every year and rarely persist due to the action plans in place. The root causes of the material
level of error can be partially mitigated but not fully eradicated.
Three reservations are new
but not quantified, concerning programmes of the 2021-2027
multiannual financial framework. One reservation is related to the European Social Fund Plus, with
deficiencies identified at the level of the key elements of the management and control systems of
one Member State. The other two relate to the new assurance model of the common agricultural
policy, where the Commission has identified potential serious deficiencies in the functioning of the
governance systems of certain Member States.
One more reservation is new
concerning the Recovery and Resilience Facility. It was issued after
identifying cases of conflict of interest in one Member State. Since the Member State has not
ensured yet proper compliance with the applicable Union and national law, the corresponding
expenditure is considered high risk and a reservation has been issued.
•
•
In accordance with the
de minimis
rule, a financial quantified reservation is deemed not to be substantial and
will not be issued (
17
) for residual error rates above 2% if the financial impact is less than EUR 5 million and
the related segment represents
less than 5% of the department’s total payments.
In 2024, nine cases with a
residual error rate above 2% were found not to exceed the two thresholds of the
de minimis
rule, and
therefore were deemed as not substantial for issuing a financial quantified reservation. The total financial
impact amounted to EUR 8.6 million, a slight increase compared with 2023 at EUR 6.4 million.
(
16
) European Commission: Directorate-General for Communication,
‘Annual activity reports’,
European Commission
website,
https://commission.europa.eu/strategy-and-policy/strategy-documents/annual-activity-reports_en.
(
17
) Without prejudice to issuing a reservation for reputational reasons, if applicable.
17
 kom (2025) 0824 - Ingen titel
3042911_0018.png
Annex 5
–
Multiannual control cycle and control results
Number of reservations and financial impact by policy area in 2024 (
18
) (million EUR)
(*) Non-quantified reservation.
Source:
European Commission annual activity reports.
5.3.2.
Financial impact of reservations
The financial impact of reservations is obtained by multiplying the relevant programme or segment
expenditure by the residual error rate. The total financial impact from all reservations was EUR 330.9 million
for 2024, representing 0.2% of the total expenditure. This is much lower compared with 2023
(EUR 1 290.6 million) and is attributed to the lower financial impact in two policy areas.
•
Cohesion, resilience and values: fewer programmes are under reservation due to the limited number
of assurance packages received. This is because Member States were granted an additional year to
submit the final assurance packages for the 2014-2020 programming period. In addition, very few
assurance packages have been received for the 2021-2027 programming period, as the
implementation cycle is still at the beginning.
Natural resources and environment: no quantification for reservations under the new assurance
model.
•
The composition and evolution of the financial impact over the years are presented in the following figure and
Table C. The financial impact of the reservation for the Recovery and Resilience Facility is not included as the
Facility is not part of the EU Budget.
(
18
) Excluding the reservation issued for the Recovery and Resilience Facility.
18
 kom (2025) 0824 - Ingen titel
3042911_0019.png
Annex 5
–
Multiannual control cycle and control results
Financial impact of quantified reservations for 2018-2024 (
19
) (million EUR)
Source:
European Commission annual activity reports.
(
19
) Excluding the reservation issued for the Recovery and Resilience Facility.
19
 kom (2025) 0824 - Ingen titel
3042911_0020.png
Annex 5
–
Multiannual control cycle and control results
Table C
–
Financial impact of the quantified reservations in 2024 by heading (
20
) (million EUR)
Payments in
2024
29 488.5
64 137.7
57 621.2
3 809.0
993.8
19 573.1
11 626.0
187 249.3
Relevant
expenditure in
2024
24 240.3
61 973.7
57 373.0
3 507.5
318.7
19 999.4
11 625.3
179 037.8
Financial impact of the
reservations
in 2024
1.3
72.7
253.6
3.4
0
0
0
330.9
6.0
324.9
in 2023
0
584.5
705.3
0.8
0
0
0
1 290.6
0.6
1 290.0
Policy area
Single market, innovation and digital
Cohesion, resilience and values
Natural resources and environment (*)
Migration and border management
Security and defence
Neighbourhood and the world
European public administration
Total
2021-2027 programmes
2014-2020 programmes
(*) With segments of expenditure that are performance-based.
Source:
European Commission annual activity reports.
The tables below present the details concerning the reservations for 2024:
•
•
•
Table D presents the 17 reservations for 2024 affecting the expenditure, divided according to the
2021-2027 and 2014-2020 programme periods;
Table E presents the reservation for 2024 affecting the Recovery and Resilience Facility;
Table F presents all the cases where the
de minimis
rule applied.
(
20
) Excluding the reservation issued for the Recovery and Resilience Facility.
20
 kom (2025) 0824 - Ingen titel
3042911_0021.png
Annex 5
–
Multiannual control cycle and control results
5.3.3.
Full list of reservations
Table D
–
2024 list of reservations (million EUR)
Policy areas
Description of reservation
Department
Impact on
legality and
regularity
Financial
impact
Programmes of the 2021-2027 multiannual financial framework
Cohesion,
resilience and
values
European Regional
Development Fund / Cohesion
Fund / Just Transition Fund
(1 programme in 1 Member
State)
European Regional
Development Fund /
Cohesion Fund / Just
Transition Fund
(7 programmes in 5 Member
States)
Natural
resources and
environment
Common agricultural policy
strategic plans
–
European
Agricultural Guarantee Fund
and the European
Agricultural Fund for Rural
Development (expenditure
under the integrated
administration and control
system)
(10 reservations for 9
Member States)
Common agricultural policy
strategic plans
–
European
Agricultural Guarantee Fund
and the European
Agricultural Fund for Rural
Development (expenditure
without the integrated
administration and control
system)
(6 reservations for 5 Member
States)
Migration and
border
management
Management and control
systems for the Border
Management and Visa Policy
Instrument
(1 Member State)
Management and control
systems for the Border
DG Migration and
Home Affairs
Non-quantified
DG Agriculture
and Rural
Development
Reservation issued
in 2024
Non-quantified
—
DG Agriculture
and Rural
Development
Reservation issued
in 2024
Non-quantified
—
DG Regional and
Urban Policy
Quantified
3.1
DG Employment,
Social Affairs and
Inclusion
Reservation issued
in 2024
Non-quantified
—
21
 kom (2025) 0824 - Ingen titel
3042911_0022.png
Annex 5
–
Multiannual control cycle and control results
Management and Visa Policy
Instrument, Asylum,
Migration and Integration
Fund and Internal Security
Fund
(2 Member States)
European
public
administration
Reputational reservation for
the issues encountered when
implementing the new
selection procedures and
competitions for EU staff
6 reservations
European
Personnel
Selection Office
Quantified
3.0
Non-quantified
—
Total
5 departments
6.0
Programmes of the 2014-2020 multiannual financial framework
Single market,
innovation and
digital
Cohesion,
resilience and
values
Promotion of agricultural
products programme
–
direct
management: multi-
beneficiary grants scheme
(
21
)
European Social Fund / Youth
Employment Initiative / Fund
for European Aid to the Most
Deprived
(8 programmes in 7 Member
States)
Citizens, equality, rights and
values programme / justice
programme
–
direct grants
European Regional
Development Fund / Cohesion
Fund
(21 programmes in 9 Member
States and the United
Kingdom)
Natural
resources and
environment
European Agricultural
Guarantee Fund
–
market
measures
(6 reservations for 4 Member
States)
European Agricultural
Guarantee Fund
–
direct
payments
(1 reservation for 1 Member
State)
DG Agriculture
and Rural
Development
Quantified
28.8
DG Agriculture
and Rural
Development
Quantified
14.9
DG Justice and
Consumers
DG Regional and
Urban Policy
Quantified
2.1
European
Research
Executive Agency
DG Employment,
Social Affairs and
Inclusion
Quantified
1.3
Quantified
26.3
Quantified
41.3
(
21
) The concerned programme is funded by EAGF, which is currently under Budget Heading 3
–
Natural resources and
environment. However, it is reported under Heading 1
–
Single market, innovation and digital, for consistency with
previous reports.
22
 kom (2025) 0824 - Ingen titel
3042911_0023.png
Annex 5
–
Multiannual control cycle and control results
European Agricultural Fund for
Rural Development
(12 reservations for 10
Member States)
EU emissions trading system
registry
–
security weakness
European Maritime and
Fisheries Fund
(1 Member State)
Migration and
border
management
Management and control
systems for the Asylum,
Migration and Integration
Fund
(4 Member States)
Management and control
systems for the Internal
Security Fund
(7 Member States and 1
Schengen-associated Country)
Neighbourhood
and the world
External restrictions to control
financial programmes in
Libya, Syria and Ukraine
11 reservations
DG Agriculture
and Rural
Development
DG Climate Action
DG Maritime
Affairs and
Fisheries
DG Migration and
Home Affairs
Quantified
209.8
Non-quantified
Non-quantified
—
—
Non-quantified
(6 Member States)
Quantified
(1 Member State
and 1 Schengen-
associated
country)
DG
Neighbourhood
and Enlargement
negotiations
9 departments
Non-quantified
0.4
—
Total
—
324.9
Total for 2024
17 reservations
10 departments
—
330.9
Source:
European Commission annual activity reports.
23
 kom (2025) 0824 - Ingen titel
3042911_0024.png
Annex 5
–
Multiannual control cycle and control results
Table E
–
2024 list of reservations for the Recovery and Resilience Facility (million EUR)
Policy areas
Recovery and
Resilience Facility
Total for 2024
Description of reservation
Cases of conflict of interest
(1 reservation for 1 Member
State)
1 reservation
Department
DG Economic and
Financial Affairs
1 department
Impact on
legality and
regularity
Reservation
issued in 2024
Quantified
—
17.5
Financial
impact
17.5
Source:
European Commission annual activity reports.
24
 kom (2025) 0824 - Ingen titel
3042911_0025.png
Annex 5
–
Multiannual control cycle and control results
Table F
–
Application of the
de minimis
rule
–
reservations not issued during 2024 (million EUR)
Policy area
Single market,
innovation
and digital
Description of reservation
Pilot projects and preparatory
actions
Seventh framework
programme
Programme for the
competitiveness of small and
medium-sized enterprises,
2014-2020 grants segment
Consumer programme, 2014-
2020 grants segment
Connecting Europe Facility,
telecom sector
–
digital service
infrastructure
Third health programme
Department
DG Communications
Networks, Content and
Technology
DG Communications
Networks, Content and
Technology
European Innovation
Council and SMEs
Executive Agency
European Innovation
Council and SMEs
Executive Agency
European Health and
Digital Executive
Agency
European Health and
Digital Executive
Agency
DG for International
Partnerships
European Research
Executive Agency
DG Agriculture and
Rural Development
Impact on
legality and
regularity
Quantified
Financial
impact in
2024
0.68
Quantified
0.00 (
22
)
Quantified
0.71
Quantified
0.01
Quantified
1.44
Quantified
1.09
Indirect management with
partner countries
–
programme
estimates
Seventh framework
programme
Natural
resources and
environment
Total for 2024
Instrument for Pre-accession
Assistance Rural Development
Programmes
–
indirect
management
9 reservations
Quantified
1.44
Quantified
Quantified
0.03
3.24
6 departments
—
8.6
Source:
European Commission annual activity reports.
(
22
) The financial impact amounts to EUR 998.85.
25
 kom (2025) 0824 - Ingen titel
3042911_0026.png
Annex 5
–
Multiannual control cycle and control results
5.4. Preventive and corrective measures implemented in 2024
This subsection presents the preventive and corrective measures implemented in 2024, which mainly relate to
expenditure from previous years. They result from both the Commission and the Member States’ audits and
controls.
Under shared management, the Member States are primarily responsible for identifying any amounts unduly
paid and recovering them from beneficiaries. Controls carried out by Member States represent an essential
layer of control in the activities to protect the EU budget. These controls lead to corrections implemented by
the Member States before and after they submit their payment claims or annual accounts to the Commission.
As such, they are a key component of the preventive and corrective mechanisms. The Commission can apply
preventive measures and/or financial corrections due to: irregularities or serious deficiencies identified but not
corrected by Member State authorities; its own verifications and audits; investigations by the European Anti-
Fraud Office; and audits by the Court of Auditors.
Table G provides a complete overview of all the preventive and corrective measures implemented in 2024 by
the Commission and the Member States to protect the EU budget, irrespective of the year in which the initial
expenditure was made
(
23
)
.
(
23
) In general, for corrective measures, corrections implemented are used as booked in the accounting system of the
Commission.
For agriculture
this includes financial corrections applied by the Commission and Member States’ recoveries
reported to and booked into the Commission’s accounting system –
a financial correction is implemented when: (i) it
is recorded in the Commission’s accounts; (ii)
it is deducted from the amounts declared by the Member State in an
interim, final payment claim or annual accounts; and (iii) the commitment appropriations corresponding to the
financial correction amount have been cancelled.
For the Member States’ recoveries,
corrections are implemented when the Member States have issued the recovery
orders (or equivalent) to the final beneficiaries and reported them accordingly to the Commission (DG Agriculture and
Rural Development) in the updated ‘debtors ledger’ of year
n
(usually in February
n
+ 1).
For cohesion,
the situation differs depending on the programming periods in question and not all data come from
the Commission’s accounting system.
•
Pre-2014 programmes.
In case no financial transaction will take place at the closure of the programme, a
correction is implemented by the Commission when it has been applied and included in the pre-closure/closure
letter accepted by the Member State.
•
Post-2014 programmes.
All corrections are implemented by Member States. The amounts are obtained
from the assurance packages submitted to the Commission.
26
 kom (2025) 0824 - Ingen titel
3042911_0027.png
Annex 5
–
Multiannual control cycle and control results
Table G
–
Overview of the preventive and corrective measures resulting from the controls of the
Commission and of the Member States, amounts implemented in 2024 (million EUR)
Preventive
Multiannual financial
framework heading
Member
State
controls
(a)
1. Single market,
innovation and
digital
2. Cohesion,
resilience and values
3. Natural resources
and environment
4. Migration and
border management
5. Security and
defence
6. Neighbourhood
and the world
7. European public
administration
Total
EU
controls
(b)
Total
(c) =
(a) + (b)
244.7
Relevant
expenditu
re
(d)
Corrective
Member
State
controls
(c)
EU
controls
(f)
Total
(g) = (c) +
(f)
103.8
% of
Preventive
relevant
and
expenditu corrective
re
total
(h) =
(g) / (d)
0.43%
(i) =
(c) + (g)
348.5
—
244.7
24 240.3
—
103.8
564.9
176.8
27.3
—
—
—
768.9
15.0
1.6
17.2
7.2
125.5
4.3
415.5
579.9
178.4
44.4
7.2
125.5
4.3
61 973.7
57 373.0
3 507.5
318.7
19 999.4
11 625.3
220.4
419.5
—
—
—
—
639.9
228.3
472.0
1.1
0.3
27.6
1.6
834.7
448.7
891.4
1.1
0.3
27.6
1.6
0.72%
1.55%
0.03%
0.09%
0.14%
0.01%
1 028.6
1 069.8
45.5
7.5
153.1
5.9
2 658.9
1 184.4 179 037.8
1 474.5 0.82%
(
24
)
(a)
For shared management, details for each Member State are provided in the annual activity reports of DG Employment, Social Affairs
and Inclusion, DG Agriculture and Rural Development, DG Maritime Affairs and Fisheries, DG Regional and Urban Policy and DG
Migration and Home Affairs.
(d)
Relevant expenditure including performance-based expenditure for natural resources and environment.
(f)
The total of
EUR 834.7 million
of corrective EU controls is composed of:
(i)
the amounts booked in the Commission’s accounting
system, including recovery orders issued by the Commission in
all headings
and the financial corrections in the
agriculture sector;
and
(ii)
for
cohesion,
amounts decided and agreed following the Commission’s
audits (and the follow-up
of European Anti-Fraud
Office investigations and Court of Auditors audits) implemented directly by the Member States (EUR
70 million),
with the remainder
of the cohesion corrections, relating to the previous programming period, implemented by the Commission (EUR
158.3 million).
An overview of amounts recommended for recovery and prevention from undue spending following the European Anti-Fraud
Office’s
investigative activities can be found in Section 1.5 of Volume II.
NB: Due to the rounding of figures to the nearest million EUR, some financial data in the table above may appear not to add up.
Source:
European Commission annual activity reports.
5.4.1.
Cohesion, resilience and values
Under this heading, the
preventive measures
(EUR 580 million) implemented in 2024 mostly relate to the
cohesion policy funds for the 2021-2027 programming period; they are lower than in 2023
(EUR 1 644 million) because the preventive measures for the last year of the 2014-2020 programming period
were very limited and reported as corrective measures (
25
) and because there is still a limited amount of
payments that has been made, and thus preventive measures taken, for the 2021-2027 programming period.
The corrective measures
implemented in 2024 (EUR
449 million) decreased
compared to 2023
(EUR 727 million), which is explained by the limited number of final assurance packages for 2014-2020
submitted by the Member States to the Commission by 1 March 2025, following the
‘strategic
technologies
(
24
) This is in line with the overall estimated future corrections for 2023, in the range of 0.7% to 1.1%.
(
25
) For the last accounting year, the corrections cannot be classified as preventive or corrective, as this distinction cannot
be made in the final accounts (no further action is possible after the submission of the final accounts in the next
payment applications or subsequent accounts).
27
 kom (2025) 0824 - Ingen titel
3042911_0028.png
Annex 5
–
Multiannual control cycle and control results
for Europe platform’ amendments to the
Common Provisions Regulation,
which extended the submission
period until 15 February 2026. A significant part of this amount,
EUR 281 million,
is related to the
2014-
2020 programming period cohesion policy funds
and corresponds to withdrawals and recoveries
deducted in the 2022-2023 annual accounts, out of which
EUR 211 million
(
26
) is attributed to Member
State audits and controls
and EUR 70 million corresponds to the results of the audits of the
Commission,
along with the follow-up of European Anti-Fraud Office investigations and Court of Auditors
audits. Other corrections might be linked to the Commission’s work,
such as additional extrapolated
corrections to bring the residual error rate below the materiality threshold following Commission and Court of
Auditors audit work. However, as most of these corrections overlap with the ones implemented following the
audits of the Court of Auditors, Commission, and Member States, the Commission conservatively only reports
this minimum amount. Furthermore, a total of EUR 8 million corrective measures were implemented in
relation to the 2021-2027 programming period.
In addition to systematic controls of all operations by management authorities, there is also a wide coverage
of the expenditure through the audit operations carried out by the national audit authorities, around 14% of
the expenditure declared in 2024. The Commission relies on all this work and takes it into account to plan its
own risk-based audits.
For 2007-2013 and previous programming periods, the Commission applied
corrective measures
of
EUR 154 million,
which is comparable to EUR 126 million in 2023.
So far, the Commission has not implemented net financial corrections for cases where Member States have
not appropriately addressed serious deficiencies before submitting their annual accounts due to restrictive
conditions set by the co-legislators, which were not met. This limits in practice the application of net financial
corrections. The regulation for the 2021-2027 programming period brought simplifications in this area.
5.4.2. Natural resources and environment
The
corrective measures
applied in 2024 amounted to
EUR 891 million,
which is an increase compared to
2023 at EUR 667 million. Most of these corrections,
EUR 860 million, concerned agriculture and rural
development.
In this area,
Member States’ controls
resulted in
EUR 412 million
in corrective
measures (
27
), whereas the
Commission’s net financial corrections
implemented amounted to
EUR 448 million.
This is an increase compared to 2023 (EUR 235 million) but is
in line with the previous
three years’ annual net financial corrections average
(EUR 429 million). Net financial corrections are
characteristic of the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural
Development, as they are applied after a procedure in which the duration may vary, creating the variation in
the amounts between years. The net financial corrections implemented (and decided) in 2024 still fully
correspond to expenditure under the 2014-2022 common agricultural policy legal basis, as
no conformity
procedure related to the 2023-2027 common agricultural policy expenditure was finalised in
2024.
(
26
) This amount includes the corrections made to ensure a risk at closure below 2% for all programmes.
(
27
) Out of the EUR 412 million: EUR 235 million was penalties/reductions imposed on final beneficiaries by the Member
States, recovered and reimbursed to the EU budget, and EUR 177 million was penalties/reductions applied by the
Member States, recovered and reused as regular expenditure to other final beneficiaries without reimbursement to
the EU budget.
28
 kom (2025) 0824 - Ingen titel
3042911_0029.png
Annex 5
–
Multiannual control cycle and control results
The remaining EUR 31 million of the correction measures applied in 2024 concerned maritime affairs and
fisheries, where Member States’ controls resulted in EUR 7 million in corrective measures, whereas the
Commission’s net financial corrections amounted to EUR 24 million
(
28
)
.
5.4.4.
Multiannual overview
Preventive and corrective measures implemented for 2019-2024 (million EUR)
Source:
European Commission 2019-2024 annual activity reports and annual management and performance reports.
For 2019-2024, the preventive and corrective measures amounted to EUR 27.2 billion.
The highest
amounts of preventive and corrective measures are under heading 2 (cohesion, resilience, and values) and
heading 3 (natural resources and environment), which is consistent with the high level of expenditure under
these headings.
Preventive measures amounted to EUR 16.9 billion
for the period, which substantiates the important
role of the Member States in protecting the EU budget through their controls before the Commission accepts
and reimburses expenditure. The decrease between 2023 and 2024 is mainly explained by the situation in
cohesion, see Section 5.4.1.
Corrective measures amounted to EUR 10.2 billion
for the period. The evolution over time of corrective
measures in shared management is to be interpreted, considering the significant backlog in their
implementation, in accordance with the applicable legislation. Especially for cohesion policy funds, significant
corrective measures were applied during the first years analysed. These corrections still referred mostly to
expenditure declared in previous programming periods (for which the risk at payment determined at the
Commission level was significantly higher), while corrective measures applied for the 2014-2020
programming period have increased, in line with the maturity of the expenditure implementation.
(
28
) Net financial corrections and recoveries related to the European Fisheries Fund 2007-2013 amounting to
EUR 30.5 million were implemented by DG Maritime Affairs and Fisheries in 2024 regarding six Member States, out
of which EUR 23.8 million were implemented by recovery orders ( EUR 0.3
million resulting from Member States’
work), EUR 0.2 million by decommitment and EUR 6.5
million by recoveries at closure resulting from Member States’
work.
29
 kom (2025) 0824 - Ingen titel
3042911_0030.png
Annex 5
–
Multiannual control cycle and control results
5.4.5.
Net financial corrections implemented by the Commission in 2024
The following table presents the types of net financial corrections applied by the Commission as corrective
measures in shared management in 2024.
Table H
–
2024 net financial corrections implemented by the Commission (corrective measures in
shared management) (million EUR)
Net financial corrections
2014-2020 multiannual financial
framework and previous
frameworks
Recovery
Decommit
Total
order
ment
(c) =
(a)
(b)
(a) + (b)
2021-2027 multiannual financial
framework
Recovery
order
(d)
Decommit
ment
(c)
Total
(f) =
(d) + (c)
Total net
financial
corrections
(g) = (c) + (f)
Multiannual financial
framework heading/fund
2. Cohesion, resilience and
values
(*)
European Regional
Development Fund and
Cohesion Fund
European Social Fund / youth
employment initiative and
Fund for European Aid to the
Most Deprived
3. Natural resources and
environment
European Agricultural
Guarantee Fund
European Agricultural Fund
for Rural Development
European Maritime and
Fisheries Fund / European
Fisheries Fund / Financial
Instrument for Fisheries
Guidance
4. Migration and border
management
Total
European Globalisation Fund
(special instruments)
Total, including special
instruments
25.5
25.5
36.4
22.7
61.9
48.2
—
—
—
—
—
—
61.9
48.2
—
13.7
13.7
—
—
—
13.7
252.2
138.8
89.8
0.2
—
—
252.4
138.8
89.8
219.0
170.4
48.6
-
—
—
219.0
170.4
48.6
471.5
309.3
138.5
23.5
0.2
23.8
—
—
—
23.8
0.3
278.0
—
278.0
—
36.7
—
36.7
0.3
314.7
—
314.7
—
219.0
—
219.0
—
—
—
—
—
219.0
—
219.0
0.3
533.7
—
533.7
(*) For cohesion funds, all the amounts presented in the table above concern
net financial corrections applied in respect of pre-
2014 programmes.
During the 2000‐2006 and 2007‐2013 programming periods, the applicable legislation allowed Member States to replace irregular
expenditure with new expenditure if they took the necessary corrective action and applied the related financial corrections (confirmed
financial corrections). However, if the Member States did not have such additional expenditure to declare, the financial corrections
became (at least in part) net corrections.
Net financial corrections also originate from Commission decisions (‘decided’ financial corrections), which always had a direct and net
impact on the Member State, as it was not possible to reuse the corrected amount for other eligible operations and the Member
States had to return the financial corrections amounts to the EU budget.
In both cases of net financial corrections,
the operational programmes’ envelopes were
reduced and the Member States had to pay
the amounts back to the EU budget (implementation
by recovery order issued by the Commission
–
column a) and/or at
closure they received a lower overall funding envelope (implementation
by decommitment
–
column b).
NB: Due to the rounding of figures to the nearest million EUR, some financial data in the table above may appear not to add up.
Source:
European Commission.
30
 kom (2025) 0824 - Ingen titel
3042911_0031.png
Annex 6
–
Assurance
provided by the Internal
Audit Service
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0033.png
Annex 6
–
Assurance provided by the Internal Audit Service
Annex 6
–
Assurance provided by the Internal
Audit Service
The work of the Internal Audit Service, its audit findings and recommendations, and the results of the
oversight provided by the Audit Progress Committee contribute to the overall assurance-building process at
the European Commission level. For the 2024 reporting year, the Internal Audit Service produced an annual
internal audit report, in line with Article 118(4) of the Financial Regulation (
29
), which (1) summarised the
performance audits completed in 2023; (2) presented the overall conclusion on financial management for the
year 2024; (3) recalled the contribution of the Internal Audit Service to the annual activity reporting of the
Commission’s directorates-general
and the executive agencies; and (4) reported on progress in implementing
its audit recommendations.
6.1. Financial management: internal auditor’s overall conclusion
Based on:
•
the work done by the Internal Audit Service covering the years 2022-2024, the principal findings and
recommendations of which are summarised in its reports and annexes submitted under Article 118(4)
of the Financial Regulation issued in parallel to the annual overall conclusion,
reviews of the related accountability reports provided by management and the assurances given by
management in their annual activity reports and annexed declarations of assurance,
information presented in the draft Annual Management and Performance Report for the EU Budget
–
financial year 2024 (Volume II, Annexes 2 and 3, and Volume III, Annex 5), the Annual Management
and Performance Report for the EU Budget
–
financial year 2023 (Volume II, Annexes 2 and 3, and
Volume III, Annex 5), and the Annual Management and Performance Report for the EU Budget
–
financial year 2022 (Annexes 2 and 3 in Volume II, and Annex 5 in Volume III), as part of the
integrated set of financial and accountability reports (Article 253 of the Financial Regulation (
30
)),
information from other sources, the European Court of Auditors’ reports,
•
•
•
and taking into account that:
•
management has adopted plans which the Internal Audit Service considers are adequate to address
the residual risks identified by auditors, and to implement the accepted recommendations made by
the Internal Audit Service, and
the implementation of these plans is monitored through reports by management and through follow-
up audits by the Internal Audit Service.
•
the internal auditor considers that in 2024 the Commission put into place governance, risk
management and internal control procedures which, taken as a whole, are adequate to give
reasonable assurance over the achievement of its financial objectives, with the exception of
(
29
) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union (recast), OJ L, 2024/2509, 26.9.2024, ELI:
http://data.europa.eu/eli/reg/2024/2509/oj.
30
( ) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union (recast), OJ L, 2024/2509, 26.9.2024, ELI:
http://data.europa.eu/eli/reg/2024/2509/oj.
33
 kom (2025) 0824 - Ingen titel
3042911_0034.png
Annex 6
–
Assurance provided by the Internal Audit Service
those areas of financial management over which authorising officers by delegation have
expressed reservations in their declaration of assurance.
Without further qualifying the overall conclusion for 2024, the internal auditor draws the attention of the
Commission to the need to respond to the high cross-cutting risks for the institution and the EU budget by
building on the lessons learned from managing its financial resources in a challenging context.
This is linked in particular to the complexity of (innovative) funding mechanisms and related challenges for
their implementation. The Commission, being ultimately responsible for ensuring the legality and regularity of
expenditure and sound financial management, will therefore need to continue taking actions to mitigate the
new high risks identified.
As the Commission is embarking on an ambitious reshape of the EU budget, aimed at making it simpler, more
focused and more impactful,
the traditional governance, control and assurance framework needs to
be adapted
to remain relevant for innovative, complex funding and new delivery models, including
performance-based approaches.
To remain effective, the assurance and control framework in the next multi-annual financial framework must
be
proportional
to the associated risks. The level and intensity of controls should be adjusted to the delivery
model of the future instrument(s), to avoid duplication of controls and audits, and to reduce the
administrative burden.
The assurance and control strategy should be
embedded from the onset,
developed in parallel with policy
design and implementation planning, thus ensuring both the effective and efficient delivery of programmes,
as well as supporting broader financial management and governance objectives.
It is essential to
retain the appropriate level of controls
throughout the programme lifecycle, especially if
late implementation of funds creates pressure. To ensure the continuous and reliable implementation of the
new control and assurance strategies, the necessary human resources should be defined and allocated from
the onset until the closure, in both capacity and skills.
6.2. Performance: results of audits by the Internal Audit Service
Through its audit work, the Internal Audit Service adds value to the effective and efficient implementation of
risk management, control and governance processes, EU policies, programmes and actions, efficient and
economical management of resources, legal and regular spending of the EU budget and compliance with the
legal frameworks by the audited entities. In this way, the Internal Audit Service contributes to providing value
for money for citizens and thus to increasing public confidence in the European Union and enhancing its
image.
6.2.1. Financial processes
Providing reassurance to the College and the directorates-general and services on the efficient and effective
implementation of the internal controls as regards financial management remains one of the priorities of the
Internal Audit Service.
Four audits did not reveal critical or very important weaknesses in the control systems, namely: (1) the audit
on anti-fraud strategies in the external action family; (2) the audit on Horizon 2020 grant management phase
IV in the European Research Council Executive Agency; (3) the audit on the performance of the management
of experts for proposal evaluation in the Education and Culture Executive Agency; and (4) the audit on
procurement in DG Interpretation.
34
 kom (2025) 0824 - Ingen titel
3042911_0035.png
Annex 6
–
Assurance provided by the Internal Audit Service
DG Agriculture and Rural Development had made progress in its preparedness to design the assurance
building model under the new Common Agricultural Policy strategic plans. However, some elements still
needed to be developed to ensure that the control framework put in place is sufficiently robust to provide
assurance that the Common Agricultural Policy expenditure under the new delivery model is implemented in
line with the Common Agricultural Policy legal framework..
Overall, DG Regional and Urban Policy, DG Employment, Social Affairs and Inclusion and DG Maritime Affairs
and Fisheries have designed adequate assurance building processes for the funds implemented under shared
management to mitigate the key risks and address the main new elements introduced by the 2021-2027
programming period legislation. Nevertheless, the DGs’ single audit strategy will need to be updated as
certain elements were not sufficiently clear or have not been sufficiently developed at this stage of the
programming period. DG Regional and Urban Policy also implements the EU Solidarity Fund under shared and
indirect management. The DG has put in place control processes for managing the Fund but there is a need
for further improvement concerning its design and effective management.
DG Economic and Financial Affairs adequately designed and efficiently and effectively implemented
governance processes for the preparation phase of macrofinancial assistance operations. However, further
improvement is needed in the design and efficient and effective implementation of the risk management and
control processes as well as in marking and protecting sensitive non-classified information.
In indirect management, the audit on controls over the financial management of the civilian Common Security
and Defence Policy missions, implemented by the Service for Foreign Policy Instruments, found that while the
Service has designed and implemented a control framework tailored to the specificities of the missions,
further improvement is needed regarding its design which affect its effective implementation.
Although DG International Partnerships has put in place a control system encompassing guidance, templates,
checklists and training to support the implementation of the grant and procurement award processes under
indirect management with partner countries, and the performance of the related
ex ante
controls by the EU
Delegations, their design needs to be further improved to ensure compliance with the rules and their effective
and efficient implementation.
Although DG Research and Innovation has made huge investments to design an adequate and innovative
Horizon Europe control strategy to ensure the legal and regular implementation, as well as the sound financial
management of the programme, further improvement is needed to key components of the control strategy to
fully achieve the long-term objective of having a level of error below the materiality threshold of 2% for
Horizon Europe.
Although the Climate, Infrastructure and Environment Executive Agency has designed and put in place
adequate controls for the Horizon Europe grant management processes, there is a need for further
improvement related to the management of conflicts of interest and of the evaluation processes which may
impair the effectiveness and efficiency of implementation.
The audit on assurance building for expenditure under direct management in DG Maritime Affairs and
Fisheries found that although the DG had adequately designed and implemented its assurance building
processes as regards expenditure under direct management, there is a need for further improvement in the
design and financial implementation of the sustainable fisheries partnership agreements.
6.2.2. Support processes
Furthermore, the Internal Audit Service continued to provide reassurance to the College and the directorates-
general and services on the efficient and effective implementation of the internal controls for the
administrative processes that support the functioning of the Commission (human resources, IT, etc.).
35
 kom (2025) 0824 - Ingen titel
3042911_0036.png
Annex 6
–
Assurance provided by the Internal Audit Service
Furthermore, the Internal Audit Service continued to provide reassurance to the College and the directorates-
general and services on the efficient and effective implementation of the internal controls for the
administrative processes that support the functioning of the Commission (human resources, IT, etc.).
Human resource management
The Internal Audit Service performed three audits to assess various aspects of human resource management
in the Commission.
The audit on the assessment of human resources needs in the Commission at corporate level concluded that
the existing processes for assessing human resource needs in the legislative and budgetary contexts have
made progress, but requires key improvements. Two key issues have been identified on: (1) the support from
the central services for the assessment of human resource needs at local/department level; and (2) the
quality checks on human resource needs by the central services.
The multi-entity audit on human resource allocation in EU Delegations concluded that the Commission's
process for allocating human resources in EU Delegations complied with the rules, but there is a need to
improve its design and effective and efficient implementation to achieve the objective of providing a global
view of EU Delegation’s workload.
An audit on human resource management in DG Financial Stability, Financial Services and Capital Markets
Union concluded that although the department has put in place an adequate internal system to manage its
human resources, there is a need for further improvement as regards the design of the department’s human
resource strategic framework that may affect its effective and efficient implementation.
IT management
The multi-DG audit on IT security risk management covering both the corporate and local levels, found that
although the Commission has designed an adequate IT security risk management framework and processes,
in compliance with the Commission’s IT security framework, there is a need to
further improve the effective
and efficient implementation of processes in the following areas: (1) the IT security risk management
methodology and related tools; (2) the risk acceptance criteria; (3) the monitoring and reporting of the risk
assessment results; and (4) the completeness and accuracy of IT security information. Areas for
improvements were identified both at the level of the Commission and at the decentralised level.
A limited review of SUMMA, in preparation of ‘going live’ focused on the controls
put in place by DG Budget to
mitigate the main risks regarding the transition of the Commission’s central accounting, budget and treasury
system. Very important areas for further improvement remained at the time of the limited review.
Furthermore, additional areas for improvement, potentially having an impact on the subsequent efficient and
effective use of the system in practice, were identified.
Other support processes
The audit on the IT financing framework concluded that the DG Digital Services has made efforts to design
and implement an adequate control framework for the management of the baseline IT services and of the
charge-back processes. However, despite the fact that the current IT financing framework has brought some
positive elements, there is a need for further improvement in its design regarding the concept of baseline IT
services and the adequacy of the current IT financing framework to deliver sustainable corporate IT services
going forward.
36
 kom (2025) 0824 - Ingen titel
3042911_0037.png
Annex 6
–
Assurance provided by the Internal Audit Service
The Internal Audit Service audit on the protection of personal data in the Paymaster Office concluded that the
control system put in place by the Office for the key business processes handling personal data is not
adequately designed and effectively implemented to ensure compliance with the relevant legal base. While
the Internal Audit Service takes note of important steps taken by the Office in 2024 (after the end of the
audit fieldwork) to address key shortcomings, significant progress still needs to be made in (1) accountability,
roles and responsibilities; (2) arrangements in case of joint processing, international transfers of personal
data and service level agreements, (3) compliance with data protection principles and (4) IT controls to ensure
the integrity, confidentiality and availability of personal data.
6.2.3. Operational and policy processes
Financial and support processes are usually drivers for operational and policy processes. The audit on the
Single Market Programme yielded positive results, with no critical or very important weaknesses identified.
In the audit on the EU emission trading system, the processes for the management of the EU emission trading
system auctions are functioning well, but there is a need for further improvement in the design and effective
implementation of DG Climate Action’s
other processes for the implementation and monitoring of the EU
emission trading system. For the nuclear decommissioning and waste management programme, there is a
need for further improvement in the governance, management and control systems to ensure the sustainable,
efficient and effective implementation of the programme across all the nuclear sites of the Joint Research
Centre.
37
 kom (2025) 0824 - Ingen titel
3042911_0038.png
Annex 6
–
Assurance provided by the Internal Audit Service
6.2.4. Information security and technology
In view of increased information security concerns, legal
obligations, Member States’ expectations, new user
requirements and a corporate approach to information management, the Commission adopted (i) in 2018, a
digital strategy aiming to bring new innovative digital solutions to support its policies and activities, and (ii) in
2022, a proposal for a regulation on information security, which proposes common information security rules
for all EU institutions and agencies.
The Commission is exposed to high inherent information security risks, including the risk to the confidentiality
of information. In this context, the audit on the protection of confidentiality of information was conducted on
the three key stakeholders responsible for information security at the corporate level
–
the Secretariat-
General, DG Human Resources and Security and DG Digital Services. The Commission has progressed in
establishing an adequate corporate framework and effective corporate controls, including effective risk
management, for protecting the confidentiality of information. However, significant measures are still
required at the corporate level, to more effectively support the Commission services in their responsibility to
protect the confidentiality of information. These relate to external service providers, information technology
controls and the process for managing information security incidents.
The
‘Case
management rationalisation’
project is the flagship of the Commission’s information systems
rationalisation exercise in the case management area. Based on its audit work, the Internal Audit Service
concluded that, although DG Competition has made progress in designing and implementing governance and
internal control processes for the project, there is a need for further improvement as regards the way in which
certain information technology security controls have been designed, applied or documented.
The EU emissions trading system is
a cornerstone of the EU’s policy to combat climate change as a key tool
for reducing greenhouse gas emissions cost-effectively. The Internal Audit Service conducted a limited review
of the security plan and associated security measures of the system, which is managed by the DG Climate
Action. While the security processes of the system have gradually become more mature, further improvement
is required in the design of the 2022 information technology security plan for the system and the governance
framework for its implementation.
Internal Audit Service limited conclusions
The Internal Audit Service issued limited conclusions on the state of internal control to all directorates-general
and services (
31
) in February 2024. These limited conclusions contributed to the 2023 annual activity reports
of the directorates-general and services concerned. They drew on the audit work carried out in the last five
years and covered all open recommendations issued by the Internal Audit
Service. The Internal Audit Service’s
conclusions on the state of internal control in the directorates-general are limited to the management and
control systems that were audited in the past five years.
(
31
) No audits were carried out for the advisory service IDEA
–
Inspire, Debate, Engage and Accelerate Action during the
2019-2023 period, as no high risks were identified, and therefore no limited conclusion was provided.
38
 kom (2025) 0824 - Ingen titel
3042911_0039.png
Annex 6
–
Assurance provided by the Internal Audit Service
Follow-up of previous Internal Audit Service recommendations
The Internal Audit Service’s follow-up
work on its previous recommendations confirmed that, overall, these
are being implemented satisfactorily by the Commission’s directorates-general,
services and executive
agencies and that the control systems in the audited departments are improving.
Over the 2020-2024 period, 65% (i.e. 544 out of 831) of the (partially) accepted recommendations (
32
) made
by the Internal Audit Service to the Commission departments were assessed by the auditees as implemented,
while 35% (287 recommendations) were still in progress (stemming notably from recently completed audits
for which the action plans are ongoing) at the cut-off date of 31 January 2025. Out of these 287
recommendations in progress, none are rated as critical and 99 are rated as very important. A further 71
recommendations that are still in progress are overdue and only 6 (very important) are long overdue (i.e. still
open more than six months after the original implementation date), representing 0.7% of the total number of
(partially) accepted recommendations of the past five years. There are no very important long overdue
recommendations issued before 2020.
Once management reports that the recommendations have been completed, the Internal Audit Service will
conduct follow-up audits to assess the effectiveness of their implementation. The Internal Audit Service
concluded that 95% of the recommendations followed up in 2020-2024 had been adequately and effectively
implemented by the auditees.
(
32
) Out of 795 recommendations issued in 2019-2023, 789 recommendations were fully accepted, 2 were partially
accepted and 4 were rejected.
39
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0041.png
Annex 7
–
Summary of
the work and
conclusions of the Audit
Progress Committee
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0043.png
Annex 7
–
Summary of the work and conclusions of the Audit Progress Committee
Annex 7
–
Summary of the work and
conclusions of the Audit Progress Committee
The Audit Progress Committee held four (
33
) rounds of meetings between June 2024 and May 2025, despite
the time required for the appointment of new internal members to the Audit Progress Committee following
the transition period between the two Commission mandates.
The committee’s work was structured
around
the four key objectives set out in the 2024 and 2025 work programmes. During this reporting period, the
committee also considered a number of other issues.
The reporting period continued to be affected by the consequences of the
succession of unprecedented
challenges
impacting the EU since 2020. At various occasions, the Audit Progress Committee took stock of
the potential impact of these events on the internal audit work and capacity, and was informed about the
risks on performance, control, audit and assurance-building aspects of the implementation of the EU budget.
This occurred especially when considering the internal and external audit planning for 2024 and 2025, the list
of critical risks identified by management for 2025
and the Internal Auditor’s overall
conclusion on financial
management for 2024.
The majority of the committee’s work between June 2024
and May 2025 related to the four main objectives
of its annual work programme: (i) considering the
audit planning;
(ii) analysing
audit reports
and other
relevant communications to identify potentially significant risks, including where appropriate in a thematic
manner; (iii) monitoring the
follow-up to significant residual risks
identified by internal or external audit
work including where appropriate in a thematic manner; and (iv) Ensuring the
independence
of the Internal
Auditor and monitoring the
quality
of internal audit work.
The Audit Progress Committee took note of the update from the Internal Auditor on the content of the
upcoming
Audit Strategy 2025-2029
and welcomed the results of the risk assessment performed by the
Internal Audit Service in the last quarter of 2024 as well as its new approach. It further welcomed the
audit
plan for 2025
and the important reassurances provided by the Internal Auditor that this audit plan will
provide
sufficient coverage for delivering the overall conclusion
on the Commission’s financial
management as well as the limited conclusions on internal control. The committee also welcomed the
broad
convergence between the results of the risk assessments
performed by management and by the
Internal Audit Service.
The committee took note of the
draft annual internal audit report and the draft overall conclusion
for 2024,
which was only qualified by the reservations set out by the Directors-General in their annual
activity reports. It welcomed the reassurance provided by the Internal Auditor that the risks identified through
the audit work were properly reported by the Commission services and, where appropriate, the subject of
reservations. The committee took note of the emphasis of matter raised by the Internal Auditor, which does
not qualify the overall opinion, but require the attention of the College and the authorising officers by
delegation. This concerned the need to respond to the high cross-cutting risks for the institution and the EU
budget, which have emerged due to the increasingly complex environment in which the Commission operates,
by building on the lessons learned from managing its financial resources in a challenging context. The
Committee took note of the state of play of the preparation of the 2024 annual management and
performance report as presented by the Secretariat-General and the Directorate-General for Budget,
(
33
) 115th, 116th, 117th and 118th rounds of the Audit Progress Committee between June 2024 and May 2025. Each
round comprised up to three meetings of the Preparatory Group to prepare the committee meeting.
43
 kom (2025) 0824 - Ingen titel
3042911_0044.png
Annex 7
–
Summary of the work and conclusions of the Audit Progress Committee
highlighting the key challenges faced by the Commission and welcomed the reassuring messages from the
central services on the reported achievements in internal control and financial management.
During the reporting period, the committee examined audit reports on an individual or thematic basis
according to the seriousness or significance of the findings. It examined 17 final audit reports from the
Internal Audit Service in the presence of the auditees. The committee held discussions on important topics
such as data protection, HR and IT security, especially relevant in the current cybersecurity environment.
During the reporting period, the committee monitored the effective implementation of internal audit
recommendations by reviewing and discussing the quarterly reports on long-overdue recommendations.
Almost all ‘very important’ recommendations
(
34
) issued by the Internal Audit Service and discussed during the
reporting period were accepted by the auditees and management established action plans to address the
risks identified. Overall,
the situation for the implementation of the recommendations was very
satisfactory.
The rate of the Internal Auditor’s
recommendations issued between 2020
and 2024 that were found to have
been effectively implemented in an Internal Audit Service follow-up audit was 95%. Based on the information
provided by the Internal Audit Service, overall, the number of
‘very
important’ audit recommendations that are
more than six months overdue has fallen considerably over recent years, as shown in the chart below.
Number of critical and very important Internal Audit Service recommendations overdue for more
than six months
Source:
European Commission.
During the reporting period, the Audit Progress Committee also continued its exchanges with the Court of
Auditors and held discussion with the court on its 2025 annual work programme. It also continued to
scrutinise the state of play of implementation of the
Court’ recommendations,
which remained high and
therefore satisfactory
along with the Commission’s follow-up to the Court’s 17th
consecutive clean opinion on
the reliability of the consolidated EU accounts.
The Audit Progress Committee remains an effective player
in the Commission’s governance structures and
continues to play an important role in enhancing governance, organisational performance and accountability
across the entire organisation.
(
34
)
Two ‘very important’ recommendations were partially accepted by
the relevant services.
44
 kom (2025) 0824 - Ingen titel
3042911_0045.png
Annex 8
–
Compliance
with payment time limits
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0047.png
Annex 8
–
Compliance with payment time limits
Annex 8
–
Compliance with payment time
limits
The
statutory time limits
for payments are laid down in the Financial Regulation on the financial rules
applicable to the general budget of the EU (
35
). There are also some exceptionally applied time limits, which
are detailed in sector-specific regulations.
Article 116 of the Financial Regulation provides that payments to creditors must be made within the deadlines
of 30, 60 or 90 days, depending on how demanding and complex it is to test the deliverables against the
contractual obligations. Most of the payments have to be executed within 30 days; this represents a global
average of 86% of the total annual payments in the last five years (2020 to 2024) and a global average of
85% of the total annual payments under the current multiannual financial framework (2021 to 2024). For
contracts and grant agreements for which payment depends on the approval of a report or a certificate, the
time limit for the purposes of the payment periods is no longer automatically suspended until the report or
certificate in question has been approved.
The period of two months remains valid for payments under Article 93 of the Common Provisions
Regulation (
36
) laying down the general provisions on the European Regional Development Fund, the European
Social Fund and the Cohesion Fund.
Compliance with payment time limits has been reported by the services in their annual activity reports since
2007. In accordance with the applicable rules, the payment times reported in this annex have been calculated
based on the data available in the Commission’s
corporate accounting system, ABAC,
as follows.
For payments relating to contracts and grant agreements signed before 2013, the time limits specified in the
2007 Financial Regulation are applied:
•
•
where the payment is contingent upon the approval of a report, the time from approval of the report
until payment;
where no report is required, the time from reception of the payment request until payment.
For payments relating to contracts and grant agreements signed as from 2013, the time limits specified in
the 2018 Financial Regulation are applied:
•
where no report is required and where the payment is contingent upon the approval of a report, the
time from reception of the payment request until payment.
(
35
) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union, OJ L, 2024/2509, 26.9.2024, ELI:
http://data.europa.eu/eli/reg/2024/2509/oj.
36
( ) Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common
provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just
Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the
Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for
Border Management and Visa Policy, OJ L 231, 30.6.2021, p. 159,
ELI:
http://data.europa.eu/eli/reg/2021/1060/oj.
47
 kom (2025) 0824 - Ingen titel
3042911_0048.png
Annex 8
–
Compliance with payment time limits
The Commission’s global average payment time
is monitored by the Accounting Officer. It evolved as
follows in the last five monitored years.
Global average payment time in days
Source:
European Commission.
The data shows that the global average net payment time of the Commission services, i.e. including the time
of suspensions, and the global average gross payment time, i.e. excluding the time of suspensions, was below
30 days in the last five years for all time limits combined. The average payment time with and without
suspensions improved in comparison with the previous year. Services are encouraged to continue their efforts
in this regard and to implement follow-up measures whenever payment time challenges are identified.
The table below illustrates the evolution of
‘late
payments’,
i.e. payments made after expiry of the statutory
time limit in recent years for all payments combined.
Evolution of late payments (2020-2024)
Source:
European Commission.
48
 kom (2025) 0824 - Ingen titel
3042911_0049.png
Annex 8
–
Compliance with payment time limits
Even though the share of late payments in numbers increased compared to the previous year, it decreased
when looking at the values. An overall improvement in late payment results, taking 2019 as a basis year, is
believed to be linked to the more stringent requirements associated with the Financial Regulation and regular
monitoring. Another reason is the sufficient availability of payment appropriations.
Concerning the
interest paid for late payments
(
37
),
the total amount paid by the Commission in
2024 increased compared to the previous four years.
2020
Interest paid for late
payments (in EUR)
Source:
European Commission.
2021
235 456
2022
164 535
2023
327 473
2024
480 924
341 495
In general, the
causes of late payments
include the complexities of evaluating the supporting documents
that are a prerequisite for all payments. This is particularly onerous when the supporting documents are
reports of a technical nature that sometimes have to be assessed by external experts. Other causes are
associated with difficulties in coordinating the financial and operational checks of payment requests, issues
with the management of payment suspensions and a temporary lack of payment appropriations.
The 2009 communication establishing Commission internal payment targets provided a clear incentive
to services to reduce their payment times. Despite the results achieved, there is scope for decreasing
payment times even more. When setting up action plans in this area, services should focus on further
reducing late payments from their current levels of 5.5% of payments in terms of their number and
1.3% in terms of their value.
The aim is to meet the statutory payment time for every
payment.
The table below shows the number of suspensions of payments over the last five years.
2020
Total number of
suspensions
Source:
European Commission.
2021
20 552
2022
23 856
2023
23 015
2024
21 908
22 095
Suspensions are a tool that allows the responsible authorising officer to withhold the execution of a payment
temporarily because the amount is not due, because of the absence of appropriate supporting documentation
or because there are doubts about the eligibility of the expenditure concerned. It is a basic tool that helps the
authorising officer in the payment process avoid irregular or erroneous payments, and is fundamental in
ensuring sound financial management and protecting the EU’s financial interest.
(
37
) In other words, no longer conditional upon the presentation of a request for payment (with the exception of amounts
below EUR 200).
49
 kom (2025) 0824 - Ingen titel
3042911_0050.png
Annex 8
–
Compliance with payment time limits
50
 kom (2025) 0824 - Ingen titel
3042911_0051.png
Annex 9
–
Summary of
waivers of recoveries of
established amounts
receivable
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0053.png
Annex 9
–
Summary of waivers of recoveries of established amounts receivable
Annex 9
–
Summary of waivers of recoveries
of established amounts receivable
In accordance with Article 101(5) of the Financial Regulation (
38
), the Commission reports to the budgetary
authority each year on the waivers it has granted in an annex to the summary of the annual activity reports.
The table below shows the total value and the number of waivers above and below EUR 60 000 in 2024. The
individual annual activity reports of the Commission’s departments provide more details on the individual
waivers above EUR 60 000.
Waivers above EUR 60 000
EU budget area
Total value of
waivers
in number
in value
(EUR)
Waivers below EUR 60 000
in number
1
1
3
1
in value (EUR)
34 704
76
14 702
25 082
Legal Service
DG Communication
DG Human
Resources and
Security
DG Digital Services
DG Internal Market,
Industry,
Entrepreneurship
and SMEs
DG Competition
DG Employment,
Social Affairs and
Inclusion
DG Mobility and
Transport
DG Energy
DG Environment
DG Research and
Innovation
DG
Communications
Networks, Content
and Technology
Joint Research
Centre
34 704
76
14 702
25 082
57 747
1
57 747
18 023 383
97 021
5
1
18 023 383
97 021
394 968
4 454 613
8 241
3 722 242
2
4
354 516
4 454 613
3
40 452
1
7
3 543 087
9
8 241
179 155
130 301
1
87 549
4
42 752
729
1
729
(
38
) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union, OJ L, 2024/2509, 26.9.2024, ELI:
http://data.europa.eu/eli/reg/2024/2509/oj.
53
 kom (2025) 0824 - Ingen titel
3042911_0054.png
Annex 9
–
Summary of waivers of recoveries of established amounts receivable
Waivers above EUR 60 000
EU budget area
Total value of
waivers
in number
in value
(EUR)
Waivers below EUR 60 000
in number
in value (EUR)
DG Maritime
Affairs and
Fisheries
DG Education,
Youth, Sport and
Culture
DG Migration and
Home Affairs
DG Neighbourhood
and Enlargement
Negotiations
DG International
Partnerships
Service for Foreign
Policy Instruments
Office for the
Administration and
Payment of
Individual
Entitlements
Office for
Infrastructure and
Logistics in
Brussels
European
Innovation Council
and SMEs
Executive Agency
European
Education and
Culture Executive
Agency
European Climate,
Infrastructure and
Environment
Executive Agency
European Research
Council Executive
Agency
European Research
Executive Agency
European
Commission total
European
Development Fund
Mutual Insurance
Mechanism
1 067
1
1 067
18 667
1
18 667
810
1
810
3 040 441
14
2 539 700
14
500 741
5 832 286
51 339
18
5 335 770
20
2
496 516
51 339
1 850
3
1 850
217
1
217
2 581 751
5
2 563 611
1
18 140
2 398 082
6
2 132 259
10
265 823
7 890 428
8
7 852 563
2
37 866
1 592
1
1 592
1 475 961
50 258 300
3 742 027
30 924 176
4
75
7
101
1 204 401
48 188 474
3 540 545
29 661 360
10
92
8
45
271 560
2 069 826
201 482
1 262 817
54
 kom (2025) 0824 - Ingen titel
3042911_0055.png
Annex 9
–
Summary of waivers of recoveries of established amounts receivable
Waivers above EUR 60 000
EU budget area
Total value of
waivers
in number
183
in value
(EUR)
81 390 378
Waivers below EUR 60 000
in number
145
in value (EUR)
3 534 124
Total
Source:
European Commission.
84 924 503
The increase in the total value of waivers issued by the European Commission from EUR 21.6 million in 2023
to EUR 50.3 million at the end 2024 is mainly due to an enhanced corporate strategy for the management of
the Commission’s debtors,
which offers the possibility of adopting one waiver decision for a number of cases
(known as a
‘combined
waiver decision’), enabling the time needed to adopt individual decisions for single
files to be reduced and streamlining the respective administrative procedures by combining them into a single
action.
55
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0057.png
Annex 10
–
Report on
negotiated procedures
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0059.png
Annex 10
–
Report on negotiated procedures
Annex 10
–
Report on negotiated procedures
This annex presents the overall results of negotiated procedures recorded during the year under
reporting, together with the analysis of the justifications and corrective measures taken to reduce the
use of negotiated procedures when alternatives could be available.
10.1. Legal basis
Article 74(10) of the Financial Regulation
(
39
) requires authorising officers by delegation to record
contracts concluded under negotiated procedures. Furthermore, the European Commission is required to
annex a report on negotiated procedures to the summary of the annual activity reports referred to in
Article 74(9) of the Financial Regulation.
10.2. Methodology
A distinction is made between the 48 departments
(
40
)
that normally do not provide external aid and those
three departments (DG International Partnerships, DG Neighbourhood and Enlargement Negotiations
(
41
)
and
the Service for Foreign Policy Instruments
– ‘external relations’
departments) that conclude procurement
contracts in the area of external relations or award contracts on their own account but outside of the
European Union (
42
).
These three departments have special characteristics as regards data collection (decentralised services, etc.),
the total number of contracts concluded and the thresholds to be applied for the recording of negotiated
procedures (EUR 20 000), along with the possibility of having recourse to negotiated procedures within the
framework of the Rapid Reaction Mechanism (extreme urgency). For these reasons, a separate approach has
been used for procurement contracts awarded by these three departments, and the number of their
negotiated procedures is compared to each other instead of being compared with the other 48 departments.
(
39
) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union,
OJ L, 2024/2509, 26.9.2024,
ELI:
http://data.europa.eu/eli/reg/2024/2509/oj.
(
40
) Directorate-General or Executive Agency
(
41
) Now split into the Directorate-General Middle East, North Africa and Gulf and the Directorate-General Enlargement
and Eastern Neighbourhood
(
42
) They have a different legal basis; see Articles 179 and 181 of the Financial Regulation.
59
 kom (2025) 0824 - Ingen titel
3042911_0060.png
Annex 10
–
Report on negotiated procedures
10.3. Overall results of negotiated procedures recorded
10.3.1. The 48 departments,
excluding ‘external
relations’
Concerning the 48 departments,
excluding ‘external
relations’
departments,
there were 85 negotiated
procedures with a total value of EUR 458.2 million processed out of a total of 613 procurement procedures
(negotiated, restricted or open) for contracts over EUR 60 000, with a total value of EUR 6.4 billion.
For the Commission, the average proportion of negotiated procedures in 2024 in relation to all procedures
amounted to
13.9%
in number (13.4% in 2023) and
7.1%
in value (6.4% in 2023). There were slight
increases compared to 2023, of 0.5 and 0.7 percentage points respectively.
An authorising department shall report to the institution if the proportion of negotiated procedures awarded in
relation to the number of the contracts increases significantly in relation to earlier years or if that proportion
is
‘distinctly
higher’ than the average recorded for the institution (
43
)
.
Thus, the reference threshold for 2024
was calculated at
20.8%
(20.1% in 2023).
In total for the reporting year, 24 departments did not use negotiated procedures. For those that did, the
above proportion was
considered ‘distinctly higher’
for 11 departments: four departments exceeded only the
reference threshold, three departments only increased their number of negotiated procedures by more than
10 percentage points in proportion when compared to last year and four departments exceeded both
thresholds. It should be noted that, among these 11 departments, six concluded between one and three
negotiated procedures, and the low total number of procedures conducted (below or equal to nine) makes
their average high. Consequently, their respective results are not considered to be significant.
10.3.2.
The ‘external
relations’
departments
Concerning the ‘external
relations’
departments,
there were 108 negotiated procedures for a total value of
contracts of EUR 243.9 million processed out of a total of 280 procedures for contracts over EUR 20 000, with
a total value of about EUR 624.9 million.
For the three
‘external relations’ departments,
the average proportion of negotiated procedures in relation to
all procedures amounted to
38.6%
in number (35.4% in 2023) and
39.0%
in value (15.1% in 2023).
Compared with the previous year, these departments registered an increase of 3.2 percentage points in terms
of the number of negotiated procedures in relation to all procedures and 23.9 percentage points in terms of
relative value.
An authorising service shall report to the institution if the proportion of negotiated procedures awarded in
relation to the number of the contracts increases significantly in relation to earlier years or if that proportion
is
‘distinctly
higher’ than the average recorded for the Institution (
44
)
.
Thus, the reference threshold for 2024
was calculated at
57.9%
(53.1% in 2023). None of the three departments exceeded it.
(
43
) The average proportion for the Commission of the number of negotiated procedures in relation to the total number of
contracts they awarded in 2024 was 13.9% for all departments (excluding the three
‘external
relations’
departments). The proportion of a department
is considered ‘distinctly higher’
when it deviates by more than 50%
upwards from the Commission’s average.
In relation to earlier years, it is considered significant an increase of at
least 10 percentage points in the proportion of negotiated procedures compared to the proportion of the previous
year.
44
( )
The average proportion for the three ‘external relations’ departments of the number of negotiated procedures in
relation to the total number of contracts they awarded in 2024 was 39.4%. The proportion of a department is
60
 kom (2025) 0824 - Ingen titel
3042911_0061.png
Annex 10
–
Report on negotiated procedures
10.4. Analysis of the justifications and corrective measures
The total number of negotiated procedures
(including ‘external
relations’
departments)
in 2024 compared to
2023 decreased slightly at 193 (from 200 in 2023); The total number of procurement procedures decreased
even more at 893 from 960 in 2023.
The following categories of justifications for the use of a negotiated procedure were presented by the
departments exceeding the thresholds.
•
Short-notice requests or unforeseen events beyond the
Commission’s control.
This occurs
when the Commission may not have sufficient expertise and resources to address detailed technical
questions in-house at short notice.
Similar services/works as provided for in the initial tender specifications.
Some services in
charge of large interinstitutional procurement procedures realised during the implementation of the
contract (most likely during framework contract procedures) that the needs initially envisaged did not
often match the consumption trend during the execution of the contract. Faster consumption of the
contract, often coupled with the unusually high inflation prices observed due to the energy crisis
following Russia’s unjustified war of aggression against Ukraine, rendered necessary
an increase in
the amount awarded. Therefore, the leading service needed to start a negotiated procedure on behalf
of all institutions to increase the ceiling of the framework contract in question.
Objective situations of the economic activity sector.
This occurs when the number of operators
may be very limited or in a monopoly situation (due to specific technical expertise/reasons; exclusivity
rights; highly specialised markets, where competition is limited to very few economic operators or is
even completely absent; limited choice of financial software for trading systems and of rating
agencies; etc.). Monopoly situations may relate to the technical compatibility requirements of previous
purchases of scientific equipment, for example maintenance and upgrades that the Commission
cannot give to any organisation other than the original equipment contractor, which holds the
intellectual property rights. Situations of technical captivity may also arise, especially in the
information technology domain (absence of competition for technical reasons and/or because of the
protection of exclusive rights related to the purchase of proprietary licences or the maintenance and
continuity of existing applications, i.e. upgrades).
Unsuccessful open or restricted procedures.
These led to a negotiated procedure, as described
by several services.
Additional services.
These were not included in the initial contract but became necessary due to
extreme urgency brought about by unforeseen circumstances.
•
•
•
•
Regularly available measures were proposed or implemented by the budget department and other
departments concerned to reduce the use of negotiated procedures when other alternatives were available,
including the following.
•
•
Improved programming
of procurement procedures.
Improving the system of needs evaluation.
The Commission’s central services will continue their
active communication and consultation policy with the other Commission departments, institutions,
agencies and other bodies along the following axes:
-
permanent exchange of information via regular meetings with user services and agencies in
appropriate forums;
considered ‘distinctly higher’ when it deviates by more than 50% upwards from the Commission’s average.
In relation
to earlier years, it is considered significant an increase of at least 10 percentage points in the proportion of
negotiated procedures compared to the proportion of the previous year.
61
 kom (2025) 0824 - Ingen titel
3042911_0062.png
Annex 10
–
Report on negotiated procedures
-
-
•
•
•
•
•
•
ad hoc detailed surveys prior to the initiation of (interinstitutional) procurement procedures
for the evaluation of needs;
better estimation of the needs of interinstitutional framework contracts and better
monitoring with semester consumption reports from user services or agencies;
Training and improved interservice communication.
The
Commission’s central
services provide
regular practical training sessions on procurement and community of practice sessions.
Presenting alternative approaches such as open-source solutions.
Ex post
analysis and review
of launched exceptional negotiated procedures by public procurement
advisory groups of the services, before the signature of the contract.
Regular updating of
standard corporate model documents and guidance documents
on
procurement.
Rolling out the
corporate eProcurement solution
process from end to end for all Commission
departments.
Encoding the budgetary ceiling of the framework contracts
to ensure closer monitoring and to
help prevent the depletion of the budgetary ceiling too quickly after the signature of the contract and
the need to resort to negotiated procedures for ceiling increases.
10.5. Lists of procedures by department
The tables below present the negotiated procedures and the summary of procedures by department and legal
basis (relevant section of the former Financial Regulation (Regulation (EU, Euratom) 2018/1046)), as recorded
in the corporate financial and accounting information systems of the Commission.
•
•
•
Table I presents the negotiated procedures (internal > EUR 60 000) of the 48 departments, excluding
‘external relations’.
Table J presents the negotiated procedures > EUR 20
000 of the ‘external relations’ departments.
Table K presents the summary of procedures (internal > EUR 60 000 and external > EUR 20 000).
62
 kom (2025) 0824 - Ingen titel
3042911_0063.png
Annex 10
–
Report on negotiated procedures
Table I
–
Negotiated procedures (internal > EUR 60 000) of the 48 departments, excluding
‘external relations’
By department and legal basis
Secretariat-General
No procedure awarded
In number
0
0
In value (EUR)
—
—
Legal Service
No procedure awarded
0
0
—
—
DG Communication
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
11
1
3
1
6
96 180 311.3
70 000.0
90 400 000.0
124 011.3
5 586 300.0
IDEA
–
Inspire, Debate, Engage and Accelerate Action
No procedure awarded
0
0
—
—
DG Budget
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
1
1
525 000.0
525 000.0
DG Human Resources and Security
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
Annex 1
–
11.1(a)
–
Follow-up open/restricted/competitive procedure with
negotiation where contract notice is published and no (or no suitable)
tenders / requests were submitted
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
6
2
1
61 445 400.0
50 564 000.0
101 400.0
2
10 630 000.0
1
150 000.0
DG Digital Services
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
1
1
94 296 500.0
94 296 500.0
Internal Audit Service
No procedure awarded
0
0
—
—
European Anti-Fraud Office
No procedure awarded
0
0
—
—
DG Economic and Financial Affairs
No procedure awarded
0
0
—
—
63
 kom (2025) 0824 - Ingen titel
3042911_0064.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
DG Internal Market, Industry, Entrepreneurship and SMEs
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
In number
1
1
In value (EUR)
191 000.0
191 000.0
DG Defence Industry and Space
No procedure awarded
0
0
—
—
DG Competition
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
2
1
1
12 322 465.0
12 000 000.0
322 465.0
DG Employment, Social Affairs and Inclusion
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
1
1
10 000 000.0
10 000 000.0
DG Agriculture and Rural Development
No procedure awarded
0
0
—
—
DG Mobility and Transport
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
3
2
1
11 949 900.0
11 250 000.0
699 900.0
DG Energy
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
4
1
2
1
13 200 000.0
300 000.0
8 900 000.0
4 000 000.0
DG Environment
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
2
2
4 000 000.0
4 000 000.0
DG Climate Action
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
3
1
2
2 514 355.1
200 000.0
2 314 355.1
DG Research and Innovation
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
1
1
500 000.0
500 000.0
DG Communications Networks, Content and Technology
2
370 000.0
64
 kom (2025) 0824 - Ingen titel
3042911_0065.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
In number
1
1
In value (EUR)
100 000.0
270 000.0
Joint Research Centre
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
Annex 1
–
11.1(a)
–
Follow-up open/restricted/competitive procedure with
negotiation where contract notice is published and no (or no suitable)
tenders / requests were submitted
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
25
1
16 643 743.8
400 000.0
2
659 782.7
22
15 583 961.1
DG Maritime Affairs and Fisheries
No procedure awarded
0
0
—
—
DG Financial Stability, Financial Services and Capital
Markets Union
No procedure awarded
0
0
—
—
DG Regional and Urban Policy
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
2
2
382 393.4
382 393.4
DG Structural Reform Support
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
3
2
1
5 343 800.0
3 968 800.0
1 375 000.0
DG Taxation and Customs Union
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
1
1
17 124 750.0
17 124 750.0
DG Education, Youth, Sport and Culture
No procedure awarded
0
0
—
—
DG Health and Food Safety
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
2
1
1
11 379 477.3
10 000 000.0
1 379 477.3
Health Emergency Preparedness and Response Authority
No procedure awarded
0
0
—
—
DG Migration and Home Affairs
No procedure awarded
0
0
—
—
65
 kom (2025) 0824 - Ingen titel
3042911_0066.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
DG Justice and Consumers
No procedure awarded
In number
0
0
In value (EUR)
—
—
DG Trade and Economic Security
No procedure awarded
0
0
—
—
DG European Civil Protection and Humanitarian Aid
Operations (ECHO)
Annex 1
–
11.1(a)
–
Follow-up open/restricted/competitive procedure with
negotiation where contract notice is published and no (or no suitable)
tenders / requests were submitted
1
600 000.0
1
600 000.0
Eurostat
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
1
1
407 385.0
407 385.0
DG Interpretation
No procedure awarded
0
0
—
—
DG Translation
No procedure awarded
0
0
—
—
Publications Office
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
1
1
6 000 000.0
6 000 000.0
Office for the Administration and Payment of Individual
Entitlements
No procedure awarded
0
0
—
—
Office for Infrastructure and Logistics in Brussels
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(a)
–
Follow-up of an open/restricted procedure where no
(or no suitable) tenders / requests to participate have been submitted
Annex 1
–
11.1(a)
–
Follow-up open/restricted/competitive procedure with
negotiation where contract notice is published and no (or no suitable)
tenders / requests were submitted
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
5
1
1
11 792 955.0
760 955.0
650 000.0
2
10 252 000.0
1
130 000.0
Office for Infrastructure and Logistics in Luxembourg
Annex 1
–
11.1(a)
–
Follow-up open/restricted/competitive procedure with
negotiation where contract notice is published and no (or no suitable)
tenders / requests were submitted
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
4
2
998 200.0
725 000.0
2
273 200.0
European Personnel Selection Office
No procedure awarded
0
0
—
—
66
 kom (2025) 0824 - Ingen titel
3042911_0067.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
European Innovation Council and SMEs Executive Agency
No procedure awarded
In number
0
0
In value (EUR)
—
—
European Education and Culture Executive Agency
No procedure awarded
0
0
—
—
European Climate, Infrastructure and Environment
Executive Agency
No procedure awarded
0
0
—
—
European Research Council Executive Agency
No procedure awarded
0
0
—
—
European Research Executive Agency
No procedure awarded
0
0
—
—
European Health and Digital Executive Agency
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
2
2
80 000 000.0
80 000 000.0
Total
85
458 167 635.8
Source:
European Commission.
67
 kom (2025) 0824 - Ingen titel
3042911_0068.png
Annex 10
–
Report on negotiated procedures
Table J
–
Negotiated procedures > EUR 20
000 of the ‘external relations’ departments
By department and legal basis
DG Neighbourhood and Enlargement Negotiations
External procedures > EUR 20 000
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
Annex 1
–
11.1(f) (i)
–
Supplies of additional deliveries
Annex 1
–
39.1(a)
–
Services entrusted to public-sector bodies or non-profit
institutions or organisations
Annex 1
–
39.1(b)
–
Tender procedure unsuccessful
In number
47
47
11
17
6
1
5
7
In value (EUR)
113 860 951.5
113 860 951.5
12 191 446.0
49 269 006.1
27 021 069.1
300 000.0
6 823 138.0
18 256 292.3
DG International Partnerships
External procedures > EUR 20 000
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
Annex 1
–
39.1(c)
–
Early termination of existing contract
Annex 1
–
39.1(a)
–
Services entrusted to public-sector bodies or non-profit
institutions or organisations
Annex 1
–
39.1(b)
–
Tender procedure unsuccessful
Internal procedures > EUR 60 000
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
46
45
6
12
8
1
13
5
1
1
84 636 034.5
84 436 034.5
6 223 668.1
54 703 812.6
7 125 416.4
180 000.0
12 359 649.4
3 843 488.1
200 000.0
200 000.0
Service for Foreign Policy Instruments
Internal procedures > EUR 60 000
Annex 1
–
11.1(c)
–
Extreme urgency caused by unforeseeable events not
attributable to the contracting authority
Annex 1
–
11.1(e)
–
New services/works consisting in the repetition of
similar services/works
Annex 1
–
11.1(b)
–
Artistic/technical reasons or exclusive rights or
technical monopoly / captive market
Annex 1
–
39.1(a)
–
Services entrusted to public-sector bodies or non-profit
institutions or organisations
15
15
2
6
2
5
45 419 767.0
45 419 767.0
2 310 000.0
17 360 947.0
7 158 820.0
18 590 000.0
Total
Source:
European Commission.
108
243 916 753.1
68
 kom (2025) 0824 - Ingen titel
3042911_0069.png
Annex 10
–
Report on negotiated procedures
Table K
–
Summary of procedures (internal > EUR 60 000 and external > EUR 20 000)
By department and legal basis
Secretariat-General
No procedure awarded
In number
0
0
In value (EUR)
—
—
Legal Service
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
2
2
2
2 842 390.4
2 842 390.4
2 842 390.4
DG Communication
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
Restricted procedure based on a call for expressions of interest
–
Preselection of candidates (Annex 1
–
13.3(a))
Restricted procedure with dynamic purchasing system
(Article 164(1)(b))
Restricted procedure without dynamic purchasing system
(Article 164(1)(b))
73
73
29
13
24
1
3
3
684 514 125.6
684 514 125.6
3 841 638.4
105 715 327.2
561 597 160.0
120 000.0
10 140 000.0
3 100 000.0
IDEA
–
Inspire, Debate, Engage and Accelerate Action
No procedure awarded
0
0
—
—
DG Budget
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
5
5
3
2
32 762 000.0
32 762 000.0
2 525 000.0
30 237 000.0
DG Human Resources and Security
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
Restricted procedure without dynamic purchasing system
(Article 164(1)(b))
19
19
4
6
8
1
390 463 832.0
390 463 832.0
338 000.0
61 445 400.0
304 923 432.0
23 757 000.0
DG Digital Services
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
Restricted procedure with dynamic purchasing system
(Article 164(1)(b))
18
18
1
2
15
1 692 846 255.3
1 692 846 255.3
94 296 500.0
73 352 533.8
1 525 197 221.6
Internal Audit Service
0
—
69
 kom (2025) 0824 - Ingen titel
3042911_0070.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
No procedure awarded
In number
0
In value (EUR)
—
European Anti-Fraud Office
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
3
3
3
27 480 000.0
27 480 000.0
27 480 000.0
DG Economic and Financial Affairs
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Open procedure (Article 164(1)(a))
4
4
2
2
1 515 580.0
1 515 580.0
165 580.0
1 350 000.0
DG Internal Market, Industry, Entrepreneurship and
SMEs
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
15
15
6
1
8
21 692 200.0
21 692 200.0
704 000.0
191 000.0
20 797 200.0
DG Defence Industry and Space
Internal procedures > EUR 60 000
Competitive dialogue
–
Concession contract (Annex 1
–
12.1(c))
Open procedure (Article 164(1)(a))
10
10
1
9
1 446 591 104.0
1 446 591 104.0
1 385 000 000.0
61 591 104.0
DG Competition
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
5
5
2
3
19 072 465.0
19 072 465.0
12 322 465.0
6 750 000.0
DG Employment, Social Affairs and Inclusion
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
14
14
4
1
9
16 221 473.6
16 221 473.6
387 596.0
10 000 000.0
5 833 877.6
DG Agriculture and Rural Development
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
3
3
3
25 050 000.0
25 050 000.0
25 050 000.0
DG Mobility and Transport
Internal procedures > EUR 60 000
Competitive procedure with negotiation (Annex 1
–
12.1)
Negotiated procedure middle-value contract (Annex 1
–
14.2)
13
13
1
3
18 779 701.0
18 779 701.0
148 000.0
358 175.0
70
 kom (2025) 0824 - Ingen titel
3042911_0071.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
In number
4
5
In value (EUR)
14 749 900.0
3 523 626.0
DG Energy
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
17
17
2
4
11
59 993 243.5
59 993 243.5
200 138.5
13 200 000.0
46 593 105.0
DG Environment
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
Restricted procedure with dynamic purchasing system
(Article 164(1)(b))
24
24
1
2
20
1
38 899 360.8
38 899 360.8
140 000.0
4 000 000.0
33 766 134.0
993 226.8
DG Climate Action
External procedures > EUR 20 000
Restricted procedure
–
As provided for in Article 164(1)(b)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(a))
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
15
1
1
33 285 494.6
1 999 999.0
1 999 999.0
14
3
11
31 285 495.6
2 514 355.1
28 771 140.5
DG Research and Innovation
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
8
8
1
7
239 530 034.0
239 530 034.0
500 000.0
239 030 034.0
DG Communications Networks, Content and Technology
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
17
17
3
2
12
18 956 783.0
18 956 783.0
418 239.0
370 000.0
18 168 544.0
Joint Research Centre
Internal procedures > EUR 60 000
Competitive procedure with negotiation (Annex 1
–
12.1)
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
135
135
6
37
25
124 488 284.7
124 488 284.7
4 057 699.0
5 057 988.0
16 643 743.8
71
 kom (2025) 0824 - Ingen titel
3042911_0072.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
Open procedure (Article 164(1)(a))
Restricted procedure without dynamic purchasing system
(Article 164(1)(b))
In number
60
7
In value (EUR)
78 335 209.9
20 393 644.0
DG Maritime Affairs and Fisheries
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
1
1
1
1 130 000.0
1 130 000.0
1 130 000.0
DG Financial Stability, Financial Services and Capital
Markets Union
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
4
4
4
1 705 175.0
1 705 175.0
1 705 175.0
DG Regional and Urban Policy
External procedures > EUR 20 000
Open procedure
–
As provided for in Article 164(1)(a)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(b))
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (164(1)(a))
20
2
2
15 058 918.9
1 565 773.3
1 565 773.3
18
5
2
11
13 493 145.6
519 150.0
382 393.4
12 591 602.3
DG Structural Reform Support
External procedures > EUR 20 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure
–
As provided for in Article 164(1)(a)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(b))
Restricted procedure
–
As provided for in Article 164(1)(b)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(a))
Simplified procedure
–
Services/works < EUR 300 000
–
Supplies
< EUR 100 000. Legal services as in Annex 1
–
38.6. (Annex 1
–
38.1(d))
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
9
8
3
3
8 330 835.3
8 150 835.3
5 343 800.0
2 322 869.3
1
398 400.0
1
85 766.0
1
1
180 000.0
180 000.0
DG Taxation and Customs Union
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
3
3
1
2
48 079 500.0
48 079 500.0
17 124 750.0
30 954 750.0
DG Education, Youth, Sport and Culture
5
5 147 757.5
72
 kom (2025) 0824 - Ingen titel
3042911_0073.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
Internal procedures > EUR 60 000
Open procedure (Article 164 ((1)(a))
In number
5
5
In value (EUR)
5 147 757.5
5 147 757.5
DG Health and Food Safety
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
7
7
2
2
3
17 116 021.2
17 116 021.2
186 000.0
11 379 477.3
5 550 543.9
Health Emergency Preparedness and Response
Authority
No procedure awarded
0
0
—
—
DG Migration and Home Affairs
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
7
7
7
134 400 000.0
134 400 000.0
134 400 000.0
DG Justice and Consumers
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
4
4
4
63 739 968.0
63 739 968.0
63 739 968.0
DG Trade and Economic Security
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Open procedure (Article 164(1)(a))
3
3
1
2
3 219 240.0
3 219 240.0
99 700.0
3 119 540.0
DG Neighbourhood and Enlargement Negotiations
External procedures > EUR 20 000
Competitive dialogue
–
Requires adaptation of a readily available
solution (Annex 1
–
12.1(b)(i))
Local open procedure
–
Supplies between EUR 100 000 and
300 000
–
Works between EUR 300 000 and 5 000 000
–
(local)
publication (Annex 1
–
38.1(c))
Negotiated procedure with single tender (Annex 1
–
39.1)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure
–
As provided for in Article 164(1)(a)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(b))
Restricted procedure
–
As provided for in Article 164(1)(b)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(a))
Simplified procedure
–
Services/Works < EUR 300 000
–
Supplies
< EUR 100 000. Legal services as in Annex 1
–
38.6. (Annex 1
–
38.1(d))
121
121
1
5
246 925 009.9
246 925 009.9
2 635 570.5
3 293 484.7
12
35
15
25 079 430.3
88 781 521.3
31 240 381.8
35
91 862 004.0
18
4 032 617.3
73
 kom (2025) 0824 - Ingen titel
3042911_0074.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
DG International Partnerships
External procedures > EUR 20 000
(External action) Service
–
International restricted procedure with
prior publication
Negotiated procedure with single tender (Annex 1
–
39.1)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure
–
As provided for in Article 164(1)(a)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(b))
Procedure with single tender
–
Contracts with a value of up to
EUR 20 000 (Annex 1
–
38.2 (d))
Restricted procedure
–
As provided for in Article 164(1)(b)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(a))
Restricted procedure with dynamic purchasing system
(Article 164(1)(b))
Simplified procedure
–
Services/Works < EUR 300 000
–
Supplies
< EUR 100 000. Legal services as in Annex 1
–
38.6. (Annex 1
–
38.1(d))
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
Restricted procedure based on a call for expressions of interest
–
Preselection of candidates (Annex 1
–
13.3(a))
Restricted procedure with dynamic purchasing system
(Article 164(1)(b))
Restricted procedure without dynamic purchasing system
(Article 164(1)(b))
In number
127
121
1
19
26
5
In value (EUR)
268 406 664.8
232 690 905.7
22 991.0
16 383 137.4
68 052 897.1
7 555 653.0
2
49
59 850.0
134 226 302.0
1
18
1 584 000.0
4 806 075.1
6
1
2
1
1
1
35 715 759.1
200 000.0
28 023 560.0
2 699 750.0
708 449.1
4 084 000.0
DG European Civil Protection and Humanitarian Aid
Operations (ECHO)
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
6
6
1
1
4
228 042 999.0
228 042 999.0
142 999.0
600 000.0
227 300 000.0
Eurostat
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
22
22
3
1
18
12 993 794.0
12 993 794.0
339 638.0
407 385.0
12 246 771.0
DG Interpretation
2
280 000 000.0
74
 kom (2025) 0824 - Ingen titel
3042911_0075.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
In number
2
2
In value (EUR)
280 000 000.0
280 000 000.0
DG Translation
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
1
1
1
142 999.0
142 999.0
142 999.0
Publications Office
Internal procedures > EUR 60 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
9
9
1
8
90 117 363.2
90 117 363.2
6 000 000.0
84 117 363.2
Service for Foreign Policy Instruments
External procedures > EUR 20 000
Negotiated procedure with single tender (Annex 1
–
39.1)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure
–
As provided for in Article 164(1)(a)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(b))
Restricted procedure
–
As provided for in Article 164(1)(b)
–
Services/supplies as from EUR 300 000
–
Works as from
EUR 5 000 000
–
publication (Annex 1
–
38.1(a))
32
32
5
10
1
109 642 872.0
109 642 872.0
18 590 000.0
26 829 767.0
4 935 500.0
16
59 287 605.0
Office for the Administration and Payment of Individual
Entitlements
External procedures > EUR 20 000
Competitive dialogue
–
Requires prior negotiations due to nature,
complexity or legal/financial make-up of the contract (Annex 1
–
12.1(b)(iii))
1
1
1
1 133 951.6
1 133 951.6
1 133 951.6
Office for Infrastructure and Logistics in Brussels
Internal procedures > EUR 60 000
Competitive procedure with negotiation (Annex 1
–
12.1)
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
43
43
1
20
6
16
198 474 936.9
198 474 936.9
494 400.0
4 176 310.0
19 019 755.0
174 784 471.9
Office for Infrastructure and Logistics in Luxembourg
External procedures > EUR 20 000
Local open procedure
–
Supplies between EUR 100 000 and
300 000
–
Works between EUR 300 000 and 5 000 000
–
(local)
publication (Annex 1
–
38.1(c))
Internal procedures > EUR 60 000
Competitive procedure with negotiation (Annex 1
–
12.1)
13
1
1
61 605 106.0
585 106.0
585 106.0
12
1
61 020 000.0
49 500 000.0
75
 kom (2025) 0824 - Ingen titel
3042911_0076.png
Annex 10
–
Report on negotiated procedures
By department and legal basis
Negotiated procedure middle-value contract (Annex 1
–
14.2)
Negotiated procedure without prior publication (Annex 1
–
11.1)
Open procedure (Article 164(1)(a))
In number
3
4
4
In value (EUR)
244 300.0
998 200.0
10 277 500.0
European Personnel Selection Office
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
2
2
2
63 159 200.0
63 159 200.0
63 159 200.0
European Innovation Council and SMEs Executive
Agency
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
14
14
14
28 125 641.3
28 125 641.3
28 125 641.3
European Education and Culture Executive Agency
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
2
2
2
54 934 969.0
54 934 969.0
54 934 969.0
European Climate, Infrastructure and Environment
Executive Agency
External procedures > EUR 20 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Internal procedures > EUR 60 000
Open procedure (Article 164(1)(a))
16
1
1
15
15
33 596 824.8
22 940.0
22 940.0
33 573 884.8
33 573 884.8
European Research Council Executive Agency
Internal procedures > EUR 60 000
Negotiated procedure middle-value contract (Annex 1
–
14.2)
1
1
1
84 900.0
84 900.0
84 900.0
European Research Executive Agency
External procedures > EUR 20 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
1
1
1
65 750.0
65 750.0
65 750.0
European Health and Digital Executive Agency
External procedures > EUR 20 000
Negotiated procedure without prior publication (Annex 1
–
11.1)
Internal procedures > EUR 60 000
Competitive procedure with negotiation (Annex 1
–
12.1)
Open procedure (Article 164(1)(a))
Total for the 48 departments,
excluding ‘external relations’
Total for the
‘external
relations’
departments
17
1
1
16
1
15
613
280
182 784 875.0
21 000.0
21 000.0
182 763 875.0
23 933 817.7
158 830 057.4
6 428 175 053.1
624 974 546.6
Grand total
Source:
European Commission.
893
7 053 149 599.7
76
 kom (2025) 0824 - Ingen titel
3042911_0077.png
Annex 11
–
EU trust
funds
 kom (2025) 0824 - Ingen titel kom (2025) 0824 - Ingen titel
3042911_0079.png
Annex 11
–
EU trust funds
Annex 11
–
EU trust funds
The European Commission, with several external donors, established four EU trust funds between 2014 and
2016. During their life cycle, up to the end of 2024, the four EU trust funds received approximately
EUR 7.9 billion in contributions from the EU budget, the European Development Fund, EU Member States and
other external donors.
Source of financing of EU trust funds (million EUR)
Source:
European Commission.
79
 kom (2025) 0824 - Ingen titel
3042911_0080.png
Annex 11
–
EU trust funds
Cumulative amount made available
for payments (million EUR)
The cumulative amount made available for payments for the four EU trust funds amounted at the end of
2024 to EUR 7.8 billion, of which 42.5% comes from contributions from the EU budget (for a total of
EUR 3.3 billion) and 43.5% from the European Development Fund budget (for a total of EUR 3.4 billion).
Source:
European Commission.
The EU trust funds’ annual reports set out, in accordance with
Article 258 of the Financial Regulation (
45
), the
activities they supported, their implementation and performance and their accounts. These reports are
annexed to the annual activity reports of DG Neighbourhood and Enlargement Negotiations and DG
International Partnerships, as follows.
(
45
) Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union, OJ L, 2024/2509, 26.9.2024, ELI:
http://data.europa.eu/eli/reg/2024/2509/oj.
80
 kom (2025) 0824 - Ingen titel
3042911_0081.png
Annex 11
–
EU trust funds
Established
(year)
2014
EU trust fund
Bêkou Trust Fund
–
EU Trust Fund for the Central
African Republic
EU Regional Trust Fund in Response to the Syrian
Crisis
Africa Trust Fund
–
European Union Emergency Trust
Fund for stability and addressing root causes of
irregular migration and displaced persons in Africa. This
EU trust fund involves three regions: the Horn of Africa,
the Sahel and Lake Chad, and the North of Africa
(management cross-sub-delegated to DG
Neighbourhood and Enlargement Negotiations)
Colombia Trust Fund
–
European Union Trust Fund for
Colombia
Annual report annexed to
DG’s
annual activity report
DG International Partnerships
DG Neighbourhood and
Enlargement Negotiations
DG International Partnerships
2014
2015
2016
DG International Partnerships
The constitutive act of the EU trust funds signed by the Commission and donors details the main features of
each EU trust fund, including its specific objectives, the rules for its composition and the internal rules of its
board, and the duration of the trust fund, which is always limited in time.
The EU trust funds were set up for an initial 60 months (five years), apart from the Colombia Trust Fund,
which was set up for four years. Before their end date, they were all subject to a one-year extension that was
adopted after consultation with the European Parliament and the European Council. This one-year extension
allowed the EU trust funds to adapt their activities in order to address the challenges relating to COVID-19 in
the countries within their scope. This also gave the EU trust funds the necessary time to adapt the ongoing
initiatives to the new challenges and to finalise their contracting by the end of 2021. The implementation of
the existing projects will, however, continue until 2025.
11.1. The Bêkou Trust Fund
The total contributions from external donors, the European Development Fund and the EU budget reached
over EUR 310 million. France, Germany, Italy, the Netherlands and Switzerland have contributed to this EU
trust fund. By 31 December 2024, the Bêkou Trust Fund had funded initiatives for a total value of
EUR 308 million in commitments and contracted EUR 306 million in total, corresponding to an implementation
rate of 98%.
The priority sectors that the trust fund supports include basic services, notably in health, agriculture
development, the restoration of national and local administrations, economic recovery and reconciliation
within the society of the Central African Republic.
81
 kom (2025) 0824 - Ingen titel
3042911_0082.png
Annex 11
–
EU trust funds
11.2. The EU Regional Trust Fund in Response to the Syrian Crisis
By the end of 2024, the contributions from the EU budget amounted to more than EUR 2.1 billion, while the
contributions received from Member States and other donors amounted to EUR 262 million, including
EUR 24.7 million from Türkiye. By 31 December 2023, the EU budget, 22 Member States and Türkiye had
contributed to the trust fund, with total available contributions reaching more than EUR 2.3 billion.
Projects mainly focus on education, livelihoods and health, for which more than EUR 2.3 billion has been
contracted to the trust fund’s implementing partners on the ground. The benefiting region is the Middle East,
mainly Iraq, Jordan, Lebanon and Türkiye.
These programmes support refugees and host communities with their needs for basic education and child
protection, training and higher education, better access to healthcare, and improved water and wastewater
infrastructure, along with support for projects promoting resilience, economic opportunities and social
inclusion.
11.3. The Africa Trust Fund
In total, the 27 EU Member States, along with Norway, Switzerland and the United Kingdom, had, by the end
of 2024, contributed EUR 623 million to this EU trust fund. The contributions through EU instruments and the
European Development Fund amount to EUR 4 440 million.
As of 31 December 2024, EUR 5 billion had been made available for commitments, of which nearly 100%
was committed. The split was EUR 2 088 million (41%) for the Sahel and Lake Chad region, EUR 1 793 million
(35%) for the Horn of Africa and EUR 882 million (17%) for the North of Africa region, along with
EUR 295 million (6%) for regional and other programmes. Contracts have been signed with implementing
partners for a total amount of more than EUR 5 billion.
The trust fund aims to foster stability and contribute to better migration management. In line with the EU’s
development-led approach to forced displacement, it also helps address the root causes of destabilisation,
forced displacement and irregular migration by promoting economic and equal opportunities, security and
development. The EU Trust Fund for Africa has addressed a comprehensive group of African countries crossed
by the major migration routes.
11.4. The Colombia Trust Fund
By the end of 2024, the contributions from the EU budget amounted to EUR 94 million, while the contributions
from 21 Member States, along with a contribution by Chile, amounted to EUR 37 million.
The Colombia Trust Fund has a total amount of EUR 135 million available in commitment appropriations, out
of which EUR 133.5 million was contracted.
The trust fund helps to support the implementation of the peace agreement in the early recovery and
stabilisation phases of the post-conflict environment. The overall objectives are to help Colombia secure
stable and lasting peace, to rebuild its social and economic fabric and to give new hope to the people of
Colombia.
82