Decommitment

Decommitment means that the unused amounts will be cut from the approved budget.

For programmes there is N+3 rule and that means the allocation for a specific year must be used by end of the third calendar year after this. For example, the allocation for 2022 must be used by end of 2025. For programmes, however, the target is reduced with the cumulative amount of pre-financing.

To ensure adequate spending, programmes can set decommitment requirements for projects and cut the budgets of low spending projects and reuse the funds for new projects.

Where to start

The rules for decommitment come from CPR Regulation, Articles 105-107 (for 2021-2027). The factsheet on Decommitment provides the basic guidance on this topic. You can use the Calculator for Decommitment targets 2021-2027_v4  Please note, this calculator only works for programmes that haven't had budget amendment(s). 

- For 2021-2027 programmes the decommitment was calculated for the first time in 2025 and 99% of programmes reached the targets. 
- For 2014-2020 programmes the commitments for 2020 are decommitment during programme closure.
 

What we are working on

In the InterFIN event in May 2026 decommitment will again be one of the topics. We are also supporting progammes indivudually or in smaller groups when needed.  Additionally, this topic is part of regular agenda in Finance Network meetings. 
 

Contact

For more information please contact Sanna Erkko.

Exchange Community

Interact offers an online space for those working with Decommitment and wider Financial programme management to share information and exchange. You can find out more about our MS Teams environment on our Networks page, and see all our networks in our Portal. 

If you would like to learn more about this, please contact Sanna Erkko.