What changed

PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

– having regard to Rule 133 of its Rules of Procedure,

– having regard to the report of the Committee on Budgetary Control (A100000/2025),(A10-0219/2025),

A. whereas, by letter of 29 September 2025, the Council consulted Parliament on the nomination of Pierre Moscovici as a Member of the Court of Auditors;

C. whereas the committee subsequently held a hearing with Pierre Moscovici on 5 November 2025, at which he made an opening statement and then answered questions put by the members of the committee;

1. Delivers a favourable/an unfavourablefavourable opinion on the Council’s nomination of Pierre Moscovici as a Member of the Court of Auditors;

2. Instructs its President to forward this decision to the Council and, for information, the Court of Auditors, the other institutions of the European Union and the audit institutions of the Member States.

ANNEX 1: CURRICULUM VITÆ OF PIERRE MOSCOVICI

Career

• 03/06/2020: FirstInaugural President of the French Court of Auditors

• 01/11/2014: European Commissioner for Economic and Monetary Affairs

ANNEX 2: ANSWERS BY PIERRE MOSCOVICI TO THE QUESTIONNAIRE

During that time, I represented my country at numerous international financial forums, including the G7 and G20 finance summits and meetings of the International Monetary Fund.

As Firstthe first ever President of the French Court of Auditors, where I have served since 2020, I command a multifaceted national audit institution. Working on behalf of the French Government, local authorities and the social security system, the Court is responsible for auditing public accounts and for ensuring that public administration is effective and properly managed. I also sought to move the Court towards appraising public policy. It now publishes some 180 reports every year, including an annual report on a specific topic and other reports compiled at the French Parliament’s behest. The Court also has a certain jurisdictional authority, with public officials in France accountable to it.

2. What have been your most significant achievements in your professional career?

During my time as French European Affairs Minister and an MEP, I was involved in the EU enlargement negotiations for prospective Central and Eastern European Member States. During the French Council Presidency in 2000, I helped to negotiate the Treaty of Nice, which paved the way for expansion. Then, as an MEP, I was a rapporteur for Romania's accession to the EU. I also represented France in the context of work on the Convention on the Future of Europe.

During my time as Economics and Finance Minister in the wake of the 2008 financial crisis, I helped to usher in banking reforms and set up the French Public Investment Bank and High Council of Public Finance. This latter institution, which I now chair in my capacity as Firstthe inaugural President of the French Court of Auditors, seeks to analyse the credibility of the government’s budget forecasts, and to keep the French Parliament and public informed accordingly.

As European Commissioner for Economic and Financial Affairs, Taxation and Customs I was responsible for coordinating economic policy in the EU. I embarked on tax reforms to tackle fraud and helped Greece to exit its economic adjustment programme.

As Firstthe first ever President of the French Court of Auditors, I have overseen a comprehensive overhaul of the financial courts, which helped to modernise the Court’s working methods, bolster recruitment there and engender a greater appreciation for its work, while bringing it closer to the general public

3. What has been your professional experience of international multicultural and multilinguistic organisations or institutions based outside your home country?

Throughout my career, I have had the chance to develop at a number of international and EU institutions.

I exercised my duties as an MEP alongside parliamentarians from the rest of the EU. This experience enabled me to gainedgain a deeper understanding of the inner workings behind interparliamentary cooperation and to hone my ability to play an effective part in discussions with counterparts from a variety of backgrounds and cultures.

Then, as European commissioner, I implemented policies and coordinated work in a multicultural, multilingual and interinstitutional environment. In that connection, I worked closely with national governments, other European commissioners, Parliament and the Council, most notably during the sovereign debt crisis.

5. Which of your previous professional positions were a result of a political nomination?

I was elected to public office a number of times between 1984 and 2011, both at a local (general councillor, regional councillor, chair of an agglomeration community) and national (member of the National Assembly) level. I have also served as a minister, having been recommended by the prime minister and appointed by the president, and as a European commissioner. Then, in June 2020, I was made Firstthe first ever President of the French Court of Auditors, having been appointed by the French President acting within the Council of Ministers.

6. What are the three most important decisions to which you have been party in your professional life?

7. The Treaty stipulates that the Members of the Court of Auditors must be 'completely independent' in the performance of their duties. How would you act on this obligation in the discharge of your prospective duties?

Since becoming Firstthe first ever President of the French Court of Auditors in June 2020, I have discharged my duties completely autonomously of both the executive and the legislative branch. This experience has cemented my belief that independence is a sine qua non for ensuring that the Court’s work is credible, transparent and effective.

Above all, this means not taking orders, directives or instructions from authorities in the political, administrative or private spheres. Being able to act and to think freely must also apply to the ways in which audits are planned and carried out and reports are compiled and published, without interference or external pressure. I will be committed to being completely independent in my duties, while scrupulously adhering to the professional, ethical and procedural standards incumbent upon ECA Members.

11. Do you have any active or executive role in politics? If so, at what level? Have you held any political position during the last 18 months? If so, please provide us with details.

I have been out of politics since 2014. As Firstthe first ever President of the French Court of Auditors, I am bound by a duty of impartiality and neutrality, which I have strictly heeded. I would continue to be politically neutral as a Member of the ECA.

12. Will you step down from any elected office or give up any active function with responsibilities in a political party if you are appointed as a Member of the Court?

15. Under the Treaty, the Court is required to assist Parliament in exercising its powers of control over the implementation of the budget. How would you further improve the cooperation between the Court and the European Parliament (in particular, its Committee on Budgetary Control) to enhance both the public oversight of the general spending and its value for money?

As Firstthe first ever President of the French Court of Auditors, I have had the chance to ramp up cooperation with the French Parliament, including its committees responsible for budgetary control. This experience has convinced me that systematic and regular dialogue between the Court and Parliament is a key lever for enhancing public oversight of general spending and the value for money delivered by public policy. Having already served as a member of parliament, I am particularly mindful of this issue, and believe that it is crucial for ensuring that parliamentarians are properly informed and for engendering public trust in the institutions.

In order to enhance cooperation between the ECA and the European Parliament, and its Committee on Budgetary Control in particular, and in keeping with recent developments, a number of approaches could be considered, namely:

16. What do you think is the added value of performance audit? What added value do you think performance auditing brings and how should the findings be incorporated in management procedures?

Performance auditing is an essential part of public finance oversight. It is about ensuring not only legal and financial compliance, but also the efficiency and effectiveness of public policymaking. This approach makes it possible to assess the extent to which the resources deployed have enabled a desired objective to be achieved, and to identify areas for improvement with a view to optimising governance. This is something I am particularly mindful of. As Firstthe first ever President of the French Court of Auditors, I have sought to develop public policy as an area of particular focus for French financial courts. What is more, when I was European commissioner, I was responsible for a number of departments in EU public administration, and therefore understood the value of performance auditing in delivering constant improvements to practices and processes.

The added value of audit reports resides in their capacity to offer an in-depth and factual analysis of the results obtained, the methods employed and the processes followed. In this way, they provide clear information to help decision-makers, managers and lawmakers improve the decision-making process, make adjustments to programmes and better meet the needs of the general public.

Having twice served as an MEP, I hold Parliament’s opinion in the utmost esteem. Parliament is a key democratic player in how the EU operates. It is vital that Parliament has confidence in ECA Members. Such trust serves to enhance the independence and credibility of our institution vis-à-vis EU citizens. I will therefore respect the opinion of the Committee on Budgetary Control, and hope that it deems me to have satisfied all of the criteria required of prospective ECA Members, as stipulated by the Treaties.

ANNEX: DECLARATION OF INPUT

The rapporteur declares under his exclusive responsibility that he did not include in his report input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

INFORMATION ON ADOPTION IN COMMITTEE RESPONSIBLE

Date adopted

5.11.2025

Result of final vote

+:

–:

0:

20

6

0

Members present for the final vote

Georgios Aftias, Arno Bausemer, Gilles Boyer, Tamás Deutsch, Dick Erixon, Daniel Freund, Esteban González Pons, Niclas Herbst, Monika Hohlmeier, Ondřej Knotek, Kinga Kollár, Giuseppe Lupo, Marit Maij, Csaba Molnár, Jacek Protas, Julien Sanchez, Jonas Sjöstedt, Carla Tavares, Cristian Terheş, Tomáš Zdechovský

Substitutes present for the final vote

Maria Grapini, Eero Heinäluoma, Andrey Kovatchev, Younous Omarjee, Şerban Dimitrie Sturdza

Members under Rule 216(7) present for the final vote

Marie-Luce Brasier-Clain