What changed

16. Underlines that it is imperative for the credibility of the Union that the Commission ensures that no Union funds are allocated to individuals or organisations linked to any kind of terrorist movements or any other movement expressing extremist views, inciting violence and/or hatred, that are directly in opposition to the European Union’s fundamental values, including Islamist anti-Semiticanti-Semitic, anti-Christian and anti-Islamic movements; in this context, recalls that there have been allegations that 19 of 13 000 UNRWA employees in Gaza were involved in the despicable terrorist attacks by Hamas against Israel on 7 October; recalls that in 9 cases their employment was formally terminated in the interests of UNRWA; takes note of the results of the investigation launched by the UN Office of Internal Oversight Services (OIOS); underlines that the Commission should also establish better controls ensuring that no such funding happens indirectly through third parties and organise better traceability of Union funds to final beneficiaries;

18. Emphasises the importance of maintaining institutional integrity and preventing potential foreign interference; condemns any improper attempt to influence the legislative activities of the European Parliament; insists on the responsibility of the European Anti-Fraud Office (OLAF) to conduct all necessary in-depth investigations; stresses the importance of the work carried out by the European Public Prosecutor’s Office (EPPO) in protecting the European Union’s financial interests; insists to provide to the EPPO adequate financial and human resources; recalls the Agreement establishing an interinstitutional body for ethical standards for members of institutions and advisory bodies referred to in Article 13 of the Treaty on European Union, and insist on its swift implementation in all EU institutions;

21. Welcomes the entry into force of the recast of the Financial Regulation; welcomes, in particular, the enhancements related to tracking Union funds through digital tools and interoperability that will bolster the protection of the Union Financial Interests, the targeted extension of the Early Detection and Exclusion System (EDES) to shared management following MFF 2027, the reference to the Rule of Law conditionality mechanism and the introduction of a conditionality based on Union values as enshrined in Article 2 TEU, as well as the opportunity to streamline SMEs and individual applicants with the introduction of very low-value grants;

22. Recalls that EU funding requires stringent accountability and transparency standards; in line with the ECA recommendations in the Special Report 05/2024 and the recent Special Report 11/2025 , urges the Commission to ensure that the information disclosed in the Financial Transparency System is frequently updated, reliable, comparable and useful; stresses the need to allocate additional resources to the EUTR Secretariat to enable a systematic and thorough monitoring of the Transparency Register; this should include allocating resources towards AI implementation to develop an AI-based search mechanism; recalls the need to proactively check that all entities beneficiaries of EU funds respect EU values;

CHAPTER 1 - Multi-annual Financial Framework (MFF)

23. Welcomes the reply of Commissioner Serafin to the written question , once again confirming EU funding was granted and used by NGOs in full respect of EU Treaties and LIFE Regulation ; takes further note of the recent ECA Special Report on transparency of EU funding granted to NGOs , which, while stating that the use of EU funding for NGO advocacy is legal, also confirms it is in line with EU’s legal transparency requirements as laid down in the EU Financial Regulation; at the same time ECA Special Report 11/2025 points to the fact that more should be done to improve transparency of EU funding received by all beneficiaries; calls in this regard on the Commission to implement ECA recommendations regarding screening of self-declarations in the EU’s Financial Transparency System, as well as proactive monitoring of the respect to EU fundamental values and principles by the beneficiaries;

24. Welcomes the entry into force of the recast of the Financial Regulation; welcomes, in particular, the enhancements related to tracking Union funds through digital tools and interoperability that will bolster the protection of the Union Financial Interests, the targeted extension of the Early Detection and Exclusion System (EDES) to shared management following MFF 2027, the reference to the Rule of Law Conditionality Mechanism and the introduction of a conditionality based on Union values as enshrined in Article 2 TEU, as well as the opportunity to streamline SMEs and individual applicants with the introduction of very low-value grants;

CHAPTER I

Multi-annual Financial Framework (MFF)

50. Recalls the following findings of the Court of Auditors’ Special Report 11/2025: (i) that the identification and registration of entities as NGOs are not always consistent and reliable; (ii) that despite a more streamlined granting process, issues with the completeness and accuracy of data remain; (iii) that the lack of a reliable overview of Union spending on NGOs hampers useful analysis; (iv) that the calls for proposals in the Court’s sample were transparent; (v) that respect for Union values is not pro-actively verified; and (vi) that transparency practices vary widely in the Court’s sample, with larger NGOs performing better. calls on the Commission to fully implement the recommendations in the Court’s Special Report;

74.78. NotesStresses the importance of Union cohesion policy for economic and territorial convergence and development in the regions of the Union, as well as for supporting the implementation of the European Pillar of Social Rights; notes that the budget for the programmes under MFF headingHeading 2 ‘Cohesion, resilience and values’ was EUR 73,3 billion (38,4 % of the Union budget) distributed as follows: 47,8 % for the European Regional Development Fund (ERDF) and other regional operations, 18,9 % for the European Social Fund (ESF), 9,8 % for the Cohesion Fund (CF), 3,8 % for Erasmus+, 2,1 % for CEF Transport, and 3,8 % for other areas;

148. Expresses deep concern over the Commission’s decision to proceed with the adoption of the ‘Rearm EU’ initiative without prior consultation of the European Parliament; regrets that such a decision bypasses the principle of institutional balance and undermines Parliament’s role as co-legislator in shaping strategic and budgetary priorities; urges the Commission to refrain from initiating substantial policy instruments that impact the Union’s financial and strategic architecture without ensuring full respect for the prerogatives of the Parliament;

149. Notes that the European Parliament has called on the Union and its Member States to put in place a legal framework enabling Russia to be classified as a State sponsor of terrorism;

192. Expresses deep concern regarding reports of an ongoing investigation involving the former Commissioner for Justice, who is alleged to have been engaged, during his time in office, in money laundering activities involving funds of unknown origin; calls on the Commission to fully cooperate with the Belgian authorities and to urgently clarify whether these activities were in any way connected to his official duties within the Commission;