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1. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

SUGGESTIONS

on discharge in respect of the implementation of the budget of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022

The Committee on Employment and Social Affairs calls on the Committee on Budgetary Control, as the committee responsible, to incorporate the following suggestions into its motion for a resolution:

(2023/2166(DEC))

– having regard to the European Court of Auditors’ Annual report on the implementation of the EU budget for the 2022 financial year;

– having regard to the final annual accounts of the European AgencyCourt forof SafetyAuditors’ andAnnual Healthreport aton WorkEU (EU-OSHA)agencies for the financial year 2022,2022;

– having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the agencies’ replies,

– having regard to EU-OSHA’s Consolidated Annual Activity Report (CAAR) 2022;

–1. havingExpresses regardits tosatisfaction that the statementEuropean ofCourt assuranceof asAuditors to(the the‘Court’) reliabilityhas ofdeclared the accountstransactions andunderlying the legality and regularityEuropean ofAgency thefor underlyingSafety transactionsand providedHealth byat theWork Court(Agency) ofannual Auditorsaccounts for the financial year 2022, pursuant2022 to Articlebe 287legal ofand theregular Treatyand onthat theits Functioningfinancial ofposition theas Europeanat Union,31 December 2022 is fairly represented;

– having2. regardNotes tothat, the Council’s recommendationbudget of …the FebruaryAgency 2024for onthe dischargefinancial toyear be2022 givenwas toEUR the22 Agencymillion in(the respectsame ofas thein implementation2021); ofexpresses theits budgetsatisfaction forthat the financialAgency’s yearbudget for 2022 (00000/2024was –executed C90000/2024),by 98.7%;

– having regard to Article 319 of the Treaty on the Functioning of the European Union,

3. Acknowledges the fact that due to high inflation rates, the year 2022 was characterised by a significant increase in the staff salary cost and various services such as rent and facility management expenditure, gas and electricity supply, and other administrative support;

– having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, and in particular Article 70 thereof,

4. Appreciates the Agency’s activities to develop, gather and provide reliable and relevant information, analysis and tools on occupational safety and health, which contribute to the Union policy aiming to promote healthy and safe work places across the Union;

– having regard to Regulation (EU) 2019/126 of the European Parliament and of the Council of 16 January 2019 establishing the European Agency for Safety and Health at Work (EU-OSHA), and repealing Council Regulation (EC) No 2062/94, and in particular Article 16 thereof,

5. Appreciates the Agency’s continued significant contribution, through several actions carried out alone or in collaboration with others, to safer and healthier workplaces in Europe further to the global health crisis triggered by the COVID-19 pandemic; congratulates the Agency on the good results achieved;

– having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, and in particular Article 105 thereof,

6. Notes with satisfaction the important role assigned to the Agency in the EU Strategic Framework on Health and Safety at Work 2021-2027 and the way this has been taken forward;

– having regard to Rule 100 of and Annex V to its Rules of Procedure,

7. Commends the Agency for having ensured business continuity through a prompt reorganisation, reprioritisation and reallocation of resources in response to the delay in the appointment of a new Executive Director;

– having regard to the opinion of the Committee on Employment and Social Affairs,

8. Appreciates the cooperation established with other EU agencies aimed at expertise and methodology exchange as well as joint delivery; welcomes that the Agency has fully implemented the action plan adopted in response to the evaluation of EU-OSHA, European Foundation for the Improvement of Living and Working Conditions (Eurofound), European Training Foundation and European Centre for the Development of Vocational Training (Cedefop);

– having regard to the report of the Committee on Budgetary Control (A90000/2024),

9. Notes the Court’s observations with regards to budgetary management and calls on the Agency to undertake the necessary measures to address the observations;

1. Grants the Executive Director of the European Agency for Safety and Health at Work (EU-OSHA) discharge in respect of the implementation of the Agency’s budget for the financial year 2022 / Postpones its decision on granting the Executive Director of the European Agency for Safety and Health at Work (EU-OSHA) discharge in respect of the implementation of the Agency’s budget for the financial year 2022;

10. Welcomes the fact that the Agency has completed actions taken to the Court’s observations related to the implementation of the budget for the financial year 2021;

2. Sets out its observations in the resolution below;

11. Recommends, on the basis of the facts available, that discharge be granted to the Interim Executive Director of the European Agency for Safety and Health at Work in respect of the implementation of the Agency’s budget for the financial year 2022.

3. Instructs its President to forward this decision, and the resolution forming an integral part of it, to the Executive Director of the European Agency for Safety and Health at Work (EU-OSHA), the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

2. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

on the closure of the accounts of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022

(2023/2166(DEC))

– having regard to the final annual accounts of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022,

– having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the agencies’ replies,

– having regard to the statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2022, pursuant to Article 287 of the Treaty on the Functioning of the European Union,

– having regard to the Council’s recommendation of … February 2024 on discharge to be given to the Agency in respect of the implementation of the budget for the financial year 2022 (00000/2024 – C90000/2024),

– having regard to Article 319 of the Treaty on the Functioning of the European Union,

– having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, and in particular Article 70 thereof,

– having regard to Regulation (EU) 2019/126 of the European Parliament and of the Council of 16 January 2019 establishing the European Agency for Safety and Health at Work (EU-OSHA), and repealing Council Regulation (EC) No 2062/94, and in particular Article 16 thereof,

– having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, and in particular Article 105 thereof,

– having regard to Rule 100 of and Annex V to its Rules of Procedure,

– having regard to the opinion of the Committee on Employment and Social Affairs,

– having regard to the report of the Committee on Budgetary Control (A90000/2024),

1. Approves the closure of the accounts of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022 / Postpones the closure of the accounts of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022;

2. Instructs its President to forward this decision to the Executive Director of the European Agency for Safety and Health at Work (EU-OSHA), the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union (L series).

3. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

with observations forming an integral part of the decision on discharge in respect of the implementation of the budget of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022

(2023/2166(DEC))

– having regard to its decision on discharge in respect of the implementation of the budget of the European Agency for Safety and Health at Work (EU-OSHA) for the financial year 2022,

– having regard to Rule 100 of and Annex V to its Rules of Procedure,

– having regard to the opinion of the Committee on Employment and Social Affairs,

– having regard to the report of the Committee on Budgetary Control (A90000/2024),

A. whereas according to its statement of revenue and expenditure the final budget of the European Agency for Safety and Health at Work (the ‘Agency’) for the financial year 2022 was EUR 16 405 100, representing a slight increase of 1,81 % compared to 2021; whereas the Agency’s budget derives mainly from the Union budget;

B. whereas the Court of Auditors (the ‘Court’) in its report on the Agency’s annual accounts for financial year 2022 (the ‘Court's report’), has stated that it obtained reasonable assurance that the Agency’s annual accounts are reliable and that the underlying transactions are legal and regular;

C. whereas with regard to the Agency’s procurement sector, no issues requiring corrective actions were reported for 2022, nor are there ongoing or outstanding corrective actions from previous years’ audits and assessments;

Budget and financial management

1. Notes that the budget monitoring efforts during the financial year 2022 resulted in a budget implementation of current year commitment appropriations rate of 98,65 %, representing a slight increase of 1,39 % compared to 2021; further notes that the current year payment appropriations execution rate was at 72,07 %, representing an increase of 8,54 % compared to 2021;

2. Notes that the Agency’s budget derives mainly from the Union Budget and a small amount from Spanish Local Authorities; notes further that the Agency’s budget increase in 2022 is due to the indexation;

3. Notes that the Agency carried over, from 2022 to 2023, eight provisional commitments amounting to EUR 533 676; recalls that such carry-overs are allowed under Article 12(6) of the EU-OSHA Financial Regulation, where a legal commitment (such as a signed contract) exists at the end of the year; notes that however, by 31 December 2022, the Agency had not signed any contracts corresponding to EUR 109 256 of these provisional commitments and therefore, this amount should have been de-committed instead of being carried over to 2023;

Performance

4. Notes with appreciation that the Agency’s implementation rate of its work programme in 2022 was 98 % whereas the target was 90 %;

5. Notes the Agency’s performance in research on the impact of digitalisation on occupational safety, health, prevention, practices and policy, with will be the knowledge basis for the Healthy Workplaces Campaign in digitalisation starting in 2023; observes that the Agency’s study on circular economy entered its final stage in 2022, which identifies different potential effects on safety and health work; further notes that in 2022 the Agency finalised its three-year Healthy Workplaces Campaign on Musculoskeletal Disorders which also addressed telework which gained substantial importance during the pandemic;

6. Notes that the Agency provided support on research on Supporting Compliance looking into how external factors influence workplace risk prevention; states that the Agency has developed data and risk assessment tools such as OSH Barometer, with the main objective to provide an authoritative source of European OSH data, and OiRA, to help micro and small enterprises carry out risk assessments; notes, moreover the Agency’s surveys to facilitate data collection: ESENER, Worker’s Exposure Survey and OSH Pulse; further notes that the Agency’s work in 2022 contributed to the implementation of the Strategic Framework for Safety and Health at work 2021-2027;

Efficiency and gains

7. Notes that the Agency collaborates closely with other agencies, namely European Foundation for the Improvement of Living and Working Conditions on survey methodologies and on psychosocial risks and digitalisation and the Fundamental Rights Agency, on the Worker’s Exposure Survey; further notes the Agency’s participation in European Labour Authority’s platform on undeclared work and support to the European Securities and Market Authority in the development of guidance for health and safety in oil spill removal actions; observes the Agency’s participation in a joint report on testing and detection of zoonotic influenza virus infections in humans and OSH measures for those exposed at work with the European Centre for Disease Prevention and Control, European Food Safety Authority and the European reference laboratory for avian influenza and Newcastle disease;

8. Welcomes that the Agency has implemented a paperless process for all its transactions and that all financial and recruitment activities related to human resources have been digitized; observes the Agency’s performance on producing regular Environment dashboards that report, inter alia, on CO2 emissions; notes with satisfaction that the Agency fully implemented its efficiency strategy to consolidate the finance and procurement functions under the same unit with the optimisation of resources, harmonisation of processes, better definition of roles and responsibilities to achieve efficiency gains;

Staff policy

9. Notes that on 31 December 2022, the establishment plan was 97,5 % implemented, the same as in 2021 with 39 temporary agents posts were filled out of 40 temporary agents authorised under the Union budget;

10. Notes the gender balance distribution reporting for 2022, at senior management level with 3 men and 1 woman at the level of the management board with 61 men and 38 women, and for the Agency’s overall staff, with 21 men and 44 women; takes note that the Agency is in the process of adopting the ‘Charter on diversity and inclusion’ which aims to promote equal treatment and opportunities, irrespective of any ground such as sex, race, colour, ethnic or social origin, genetic features, language, religion or belief, political or any other opinion, membership of a national minority, property, birth, disability, age or sexual orientation; reminds the Agency of its assurance and commitment to make the job offer to the candidate whose gender is under-represented at the Agency, in case of equal merits between the candidates of different gender;

11. Welcomes that the Agency in terms of measures linked with people with disabilities has established a Disability Coordinator (HR member) as contact point for any related need of staff members;

12. Notes that the Agency has been implementing numerous HR policies promoting staff well-being at work and work-life balance such as flexible working hours, teleworking, parental leave and psychological support sessions, among others;

Prevention and management of conflicts of interest and transparency

13. Acknowledges the Agency’s existing measures and ongoing efforts to ensure transparency and the prevention and management of conflicts of interest; notes that the management board members are requested to provide a declaration of absence of conflict of interest in addition to a declaration of interests; welcomes that both declarations are available on the Agency’s website; welcomes that no cases of conflict of interests, whistleblowing and ‘revolving doors’ were reported in 2022;

14. Notes that the Agency drafted and finalised the EU-OSHA Anti-Fraud Strategy 2022-2026 focusing on the consolidation of the existing anti-fraud framework of the Agency; further notes that in June 2022 the Management Board agreed a note on ‘Good practices for the Management Board and its Members’, defining basic principles and practices for professional secrecy and confidentiality, among others;

15. Observes that the Agency’s commitment for transparency is reflected in the publication of key documents on its website, including the EU-OSHA Strategy, SPDs and CAARs, the main evaluation and performance results, minutes, and deliberations by the Management Board and the Executive Board;

Internal control

16. Notes that the Agency is always striving to maintain and improve internal control and management through regular audits conducted by the Internal Audit Service (IAS); further notes that in 2022 the IAS has concluded its audit on HR and ethics according the plan with no critical findings and a number of actions have been agreed with the Agency to improve further its HR and ethic areas;

17. Recalls that the Internal Control Framework (ICF) was adopted by the Management Board in 2019, based on the internal control framework of the European Commission; notes that the assessment of the ICF for the reporting year 2022 concluded the adequate functioning of all internal control components;

18. Notes that the Agency’s corporate risk register is linked to the ICF and that both are subject to regular reviews by senior management; notes that three risks monitored during 2022 were categorised as related to the ‘external environment’, four risks were categorised as related to the ‘internal environment’ and none of them is classified as a potential threat for the Agency’s reputation or strategic achievement;

19. Notes that in 2022 the new EU-OSHA Anti-Fraud Strategy 2022-2026 was implemented by the Management Board by a regular monitoring of the action plan; notes further that this new Strategy takes into account that several anti-fraud measures have been established in the last years and aims to consolidate the existing measures;

Other comments

20. Notes the Agency’s effort to increase its cyber security protection through different measures such as Multi Factor Authentication system; notes further the Agency’s cooperation and coordination with CERT-EU in order to implement a new service to support EUIBA’s;

21. Observes that the Agency has not started the implementation of EMAS certification process due to the lack of resources; further notes however the Agency’s commitment in reducing its impact on the environment;

22. Welcomes the Agency’s engagement at awareness raising activities with the EU-OSHA’s Healthy Workplaces Campaigns, which has successfully developed several activities such as Lighten the Load campaign, Napo animated films and the OSH Barometer;

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23. Refers, for other observations of a cross-cutting nature accompanying its decision on discharge, to its resolution of [...] on the performance, financial management and control of the agencies.