
[^ftnt1]: For example, see this analysis from the Robert Schuman Foundation on recent opinion polls: [http://www.robert-schuman.eu/en/european-issues/0333-overcoming-democratic-breakdown-in-the-european-union](http://www.robert-schuman.eu/en/european-issues/0333-overcoming-democratic-breakdown-in-the-european-union) 

[^ftnt2]: See [Council regulation n°1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020](http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2013.347.01.0884.01.ENG).

[^ftnt3]: The Flexibility Instrument was used to finance the Juncker Plan: [http://ec.europa.eu/priorities/jobs-growth-investment/plan/docs/an-investment-plan-for-europe\_com\_2014\_903\_en.pdf.](http://ec.europa.eu/priorities/jobs-growth-investment/plan/docs/an-investment-plan-for-europe_com_2014_903_en.pdf.)

[^ftnt4]: See [the EU Funding Glossary](http://ec.europa.eu/budget/funding/information/eu-funding-glossary_en).

[^ftnt5]: See [the Assembly of European Regions briefing note](http://www.aer.eu/fileadmin/user_upload/MainIssues/Future_of_Europe/EU_Budget_Review/MFF-briefing-note.pdf).

[^ftnt6]: [The ordinary legislative procedure step by step.](http://www.europarl.europa.eu/aboutparliament/en/20150201PVL00004/Legislative-powers)

[^ftnt7]: Article 310 of the Treaty on the Functioning of the European Union (TFEU).

[^ftnt8]: [Definitive adoption (EU, EURATOM) 2015/339 of the European Union's general budget for the financial year 2015](http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2015:069:FULL)

[^ftnt9]: The 2014 report is available online:

[^ftnt10]: [Reports of the ECA.](http://www.eca.europa.eu/en/Pages/AuditReportsOpinions.aspx)

[^ftnt11]: [Council Decision of 7 June 2007 on the system of the European Communities' own resources.](http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32007D0436)

[^ftnt12]: [2014 Council Decision on the system of own resources of the European Union.](http://register.consilium.europa.eu/doc/srv?l=EN&f=ST%205602%202014%20INIT)

[^ftnt13]: As the UK rebate, lump sum payments and reduced VAT call rates are correction mechanisms, that is to say measures taken to compensate Member States whose contribution to the EU budget is perceived as being too high compared to their relative wealth and the benefits they get out of the EU budget.

[^ftnt14]: [Council regulation (EU) 2015/323 of 2 March 2015 on the financial regulation applicable to the 11th European Development Fund](http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2015.058.01.0017.01.ENG)

[^ftnt15]: See for example [this presentation](http://ec.europa.eu/chafea/documents/health/calls/2013/Workshop_on_Joint_Action_2013/Financial_Managment_JA%20Workshop_December_2012.pdf).

[^ftnt16]: [The 12 highlights for the 2014/2020 MFF.](http://ec.europa.eu/budget/mff/highlights/index_en.cfm#funding)

[^ftnt17]: Europe 2020 is the 10-year growth strategy of the European Union for the period 2010-2020. See [http://ec.europa.eu/europe2020/index\_en.htm](http://ec.europa.eu/europe2020/index_en.htm).

[^ftnt18]: [European Commission ESIF webpage.](http://ec.europa.eu/contracts_grants/funds_en.htm)

[^ftnt19]: Initial amount was €74 928 million but in accordance with regulation 1303/2013 (art. 92(6) and 92(7)), parts of this amount have been transferred to the Connecting Europe Facility and to the Fund for European Aid to the Most Deprived.

[^ftnt20]: The EAGF is the fund financing direct payments to farmers and measures regulating or supporting the agricultural market. As the EAFRD, it is managed by DG AGRI, but represents a more significant share of the EU budget (around 80% of the CAP budget).

[^ftnt21]: Source: Brigitte Alfter, cofounder of FarmSubsidy.org and Wobbing.eu.

[^ftnt22]: For example, concerning the exact amount of the five ESIF for the 2014-2020 period, one EU publication mentions a number of [366.9 billion euros](http://ec.europa.eu/contracts_grants/pdf/synergies_beneficiaries_en.pdf) whereas another one refers to a total of [351.8 billion euros](http://ec.europa.eu/regional_policy/sources/docgener/panorama/pdf/mag48/mag48_en.pdf).

[^ftnt23]: It should be noted, however, that DG BUDGET, the EU Directorate-General for Budget, was responsive to requests for information sent by the authors of this report.

[^ftnt24]: The Directive  2012/17/EU introduces a unique identifier for European companies. However, there is no provision for that unique identifier to be used in data on EU funds beneficiaries. See [http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012L0017](http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012L0017)

[^ftnt25]: [2012 financial regulation, Articles 34 and 35](http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:298:0001:0096:EN:PDF).

[^ftnt26]: The threshold can be set by Member States, see article 12 of regulation 1306/2013: [http://ec.europa.eu/agriculture/cap-funding/beneficiaries/shared/index\_en.htm](http://ec.europa.eu/agriculture/cap-funding/beneficiaries/shared/index_en.htm). The 2014 thresholds are available [here.](http://www.google.com/url?q=http%3A%2F%2Fec.europa.eu%2Fagriculture%2Fcap-funding%2Fbeneficiaries%2Fshared%2Fthreshold_en.pdf&sa=D&sntz=1&usg=AFQjCNH5M8AxntJmIsoWgMVA4HrWN4jnAA)

[^ftnt27]: For a good introduction to data journalism, see Gray, J., Bounegru, L. and Chambers, L. (eds.) The Data Journalism Handbook (O'Reilly Media, 2012), co-edited by Open Knowledge and the European Journalism Center and freely available [online.](http://datajournalismhandbook.org/)

[^ftnt28]: For an in depth-review of journalism investigation on EU funds up to 2012, see: European Commission, Deterrence of fraud with EU funds through investigative journalism in EU-27, 2012,

[^ftnt29]: ICIJ, €6 billion in subsidies fuel Spain’s ravenous fleet, October 2011, [online.](http://www.icij.org/project/looting-seas-ii/nearly-eu6-billion-subsidies-fuel-spains-ravenous-fleet)

[^ftnt30]: ICIJ,  [methodology](http://www.icij.org/project/looting-seas-ii/subsidy-methodology).

[^ftnt31]: European Commission, Deterrence of fraud with EU funds through investigative journalism in EU-27, p. 227,2012:[http://www.journalismfund.eu/sites/default/files/EP%20Study%20-%20Deterrence%20of%20fraud.pdf](http://www.journalismfund.eu/sites/default/files/EP%20Study%20-%20Deterrence%20of%20fraud.pdf).

[^ftnt32]: See, James T Hamilton, Democracy's Detectives: The Economics and Impacts of Investigative Reporting (forthcoming).

[^ftnt33]: [TFUE](http://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:12012E/TXT).
