Annual management and performance report for the EU budget : financial year 2020; Volume 2, annexes

The Annual Management and Performance Report for the EU Budget - Financial year 2020 together with its annexes is the Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council scrutinise the implementation of the EU budget. It fulfils the Commission's obligations under the Treaty on the Functioning of the EU and the financial regulation. Implementing the EU budget is a shared responsibility. The Commission works hand in hand with the Member States and with other partners and organisations. The report is composed of three volumes: Volume I provides the key facts and achievements of budgetary management for 2020. Volume II presents a more comprehensive picture of the implementation of the EU budget. Annex 1 provides a high-level overview of the performance of the EU budget in 2020. Annex 2 provides a high-level overview of internal control and financial management. Volume III contains technical annexes supporting the report. It includes Annex 3, detailed programme-by-programme performance information in the 'Programme performance overview'. This report is part of the broader integrated financial and accountability reporting package, which also includes the annual accounts, a long-term forecast of future inflows and outflows covering the next 5 years, the report on internal audits and the report on the follow-up to the discharge.