What changed

OPINION

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

1. Welcomes the ‘clean’ opinion for the 2023 financial year provided by the European Court of Auditors (‘the Court’) in relation to the reliability of the annual accounts as well as the legality and regularity of the revenues and payments underlying the accounts of the European Union Aviation Safety Agency (EASA), the European Maritime Safety Agency (EMSA), and the European Union Agency for Railways (ERA);

– having regard to the European Court of Auditors’ Annual report on EU agencies for the financial year 2023,

2. Takes notice of the high 2023 budget implementation rates in all three Agencies; observes that the overall value of automatic carryovers of voted non-differentiated appropriations in the Agencies was below the 15 % benchmark established by the Court;

– having regard to the European Commission’s Evaluation of the EU agencies under the remit of DG Employment – Eurofound, Cedefop, ETF and EU-OSHA,

3. Notes that also following the assessment by DG MOVE, which ensures supervision of the three Agencies, their 2023 performance was in full alignment with the agreed objectives of the Commission, and without any major issues highlighted by internal or external auditors.

– having regard to the Eurofound's Consolidated Annual Activity report 2023,

Part I – Discharge in respect of the implementation of the budget of the European Union Aviation Safety Agency (EASA) for the financial year 2023

– having regard to the Cedefop's Consolidated Annual Activity report 2023,

1. Takes notice of the Court’s observation concerning the Agency’s public procurement shortcomings; notes with satisfaction that the Court did not identify any non-procurement weaknesses in its control and management or budgetary management systems; with regard to the follow-up of the Court’s previous years’ observations, remarks that at the end of 2023, 3 out of 5 observations remained open;

– having regard to the ETF's Consolidated Annual Activity report 2023,

2. Takes notice of the adoption of the ReFuelEU Aviation legislation in October 2023 and of the new set of specific tasks that the Agency would be charged with in this framework, including the development of the European Environmental Labelling for Aviation scheme and the reinforced role of the Agency in promoting and measuring the usage of sustainable aviation fuels and the associated reductions in CO2 emissions.

– having regard to the EU-OSHA's Consolidated Annual Activity report 2023,

Part II – Discharge in respect of the implementation of the budget of the European Maritime Safety Agency (EMSA) for the financial year 2023

– having regard to the ELA's Consolidated Annual Activity report 2023,

1. Takes notice of the Court’s observation identifying irregularities in the Agency’s management and control systems, noting however that these irregularities did not affect the payments; points out that EMSA took action to address the shortcomings identified;

– having regard to Commission’s report: Evaluation of EU Agencies: Eurofound, Cedefop, ETF and EU-OSHA,

2. Observes that 2023 was marked by the geopolitical instability, including the continuation of the war in Ukraine, the outbreak of the conflict in Gaza, and the security threats in the Red Sea and Gulf of Aden, all seriously impacting shipping; in this context, commends the support that EMSA provided to the Commission and the Member States by using its monitoring and surveillance capacities, including its advanced digital tools, to mitigate the impact of this instability on maritime transport.

Part 1 – General comments

Part III – Discharge in respect of the implementation of the budget of the European Union Agency for Railways (ERA) for the financial year 2023

1. Expresses its satisfaction that the European Court of Auditors (ECA) has declared the transactions underlying the European Foundation for the Improvement of Living and Working Conditions (Eurofound), the European Agency for Safety and Health at Work (EU-OSHA), the European Centre for the Development of Vocational Training (CEDEFOP), the European Training Foundation (ETF), and the European Labour Authority (ELA) annual accounts for the financial year 2023 to be legal and regular, with the exception of ECA’s qualified opinion on the legality and regularity for some ELA payments, and that the financial position of the five agencies as at 31 December 2023 is fairly represented;

1. Takes notice of the Court’s observations that identified the weaknesses concerning the Agency’s public procurement, management and control systems as well as various aspects of its budgetary management; observes that the frequency of the Agency’s late payments in 2023 reached 13 % (148 payments out of 1 101); notes that while the total amount of late payment interest was immaterial, the significant frequency is detrimental to the Agency’s reputation; calls on ERA to improve its compliance with the legal time limits for payments;

2. Appreciates the high quality work performed by the agencies working in the area of employment, social affairs and inclusion (Eurofound, EU-OSHA, CEDEFOP, ETF and ELA); recalls the particular mandates of these agencies and the specific composition of their management bodies based on the tripartite principle and thus including representatives of the national authorities and social partners; recognises that trough their members the management bodies ensure the necessary alignment between the agencies’ work and stakeholders’ needs and priorities; stresses the importance, autonomy and added value of the five agencies in their field of expertise; appreciates the five agencies’ key contribution in promoting the European Year of Skills 2023;

2. Welcomes in particular, that ERA contributes, on technical matters, to the implementation of Union legislation by developing a common approach to safety on the Union rail system and by enhancing the level of interoperability on the Union rail system and associated data, with a specific focus on facilitating the interoperable deployment of ERTMS and on access to data for pushing rail modernisation and digitalisation; takes notice of the close cooperation with the national authorities acting in the fields of railway safety and interoperability; emphasises that the actions of ERA will substantially contribute to an increased competitiveness of rail and to the seamless cross-border traffic in the EU.

3. Recalls the importance of developing a long term Human Resources policy on work-life balance, ensuring teleworking, right to disconnect and career development, enhancing the geographical balance to have an appropriate representation from all Member States, and recruiting and integrating people with disabilities as well as promoting their equal treatment and their opportunities;

4. Welcomes the five agencies’ continued and growing cooperation and sharing of resources among them and with other institutions, including other EU agencies, the Commission and the Parliament;

5. Calls on the Commission to ensure better use of the Agencies’ expertise in relevant policy areas regarding for example, elaboration of reports and studies, conducting research and surveys, which can allow for more efficient utilisation of existing Union budget resources compared to alternative solutions; appreciates the five agencies’ efforts to further develop their digital and online communication in order to increase their visibility and raise awareness of their high-impact work; stresses, in this regard, the unused potential in providing for specific, relevant information and the same quality products as external consultants, when the agencies’ mandates allow it;

6. Reiterates the need to equip the agencies at a level commensurate to the assigned tasks, with a sufficient number of staff, employed in a stable manner and having sufficient material resources; recalls the importance of providing these agencies with the necessary technical and human resources to fulfil their tasks, and to empower them to implement effective, inclusive and cross-sectoral Social Dialogue within the Union; recalls that the EU Agencies should promote job security for workers;

7. Notes the Court’s observations for agencies concern shortcomings in public procurement procedures, management and control systems and budgetary management and that weaknesses in public procurement procedures remain the main source of irregular payments;

8. Acknowledges that the high inflation rate in 2023, and the related increase in various costs and utilities, affects significantly the agencies’ budget dedicated to operational expenditure, in particular for agencies located in Member States experiencing the highest inflation rates; recalls the importance of health and safety at work; calls on all EU Agencies to meet the highest standards of health and safety at work and to ensure that workers have access to their annual medical examination by reviewing procedures, measures and allocation of resources accordingly, including the necessary professional training;

9. Welcomes the agencies’ efforts to implement policies on diversity and inclusiveness, particularly when it comes to persons with disabilities; encourages the agencies to enhance comparable data collection on the employment of persons with disabilities; recognises the progress made within the Agencies towards gender balance within their staff: calls for further efforts to ensure gender balance also at the senior management level and to mainstream gender in all their activities;

Part 2 – Discharge in respect of the implementation of the budget of the European Foundation for the Improvement of Living and Working Conditions (Eurofound) for the financial year 2023

10. Appreciates the Foundation’s continued high quality work on enhancing and disseminating knowledge, and providing evidence-based expertise to support the development of better informed social, employment and work-related policies in Europe, to analyse policy options to improve working conditions, industrial relations, employment and living, and to produce expertise on inter alia poverty, inequality, inclusive labour markets, inaccessibility of affordable housing, labour shortages, just transition, right to disconnect, telework, hybrid work and related impacts on work–life balance, psychosocial risks to workers’ well-being, intergenerational inequalities and quality of working conditions;

11. Observes some of the Foundation’s most important publications in 2023 on topics as job quality (including of essential workers), hybrid work, right to disconnect, involvement of the social partners in setting and implementing the national resilience and recovery plans, and minimum wages in Europe; appreciates notably the Foundation’s report on right to disconnect published in 2023 which fills an information gap by providing evidence on how the right to disconnect is implemented at company level and what the impact is;

12. Commends the Agency for the achievement of 95 % of its annual work programme, with 36 out of 38 outputs delivered in 2023;

13. Expresses its satisfaction for the positive ECA’s opinion on the Foundation’s accounts, including on the legality and regularity of payments and invites the Foundation to address the ECA’s remarks;

14. Notes from the Foundation’s report with regard to the follow-up measures taken in light of the discharge in respect of the implementation of the budget of the Foundation for the financial year 2022 that corrective actions have been taken in connection to its procurement templates and traineeship scheme;

15. Notes the 16,8 % of carryover rate, above the 15 % benchmark, and the Foundation’s reply making a distinction between planned and unplanned carry-overs, the latest being assessed at 4 % by the Foundation;

16. Notes the Commission’s recommendation to further improve staff training through formal guidelines and a more systematic approach;

Part 3 – 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 2023

17. Appreciates the Agency’s activities to develop, gather and provide reliable and relevant information, analysis and tools to advance knowledge, raise awareness and exchange occupational safety and health (OSH) information and good practice in order to promote healthy and safe workplaces in Europe in particular their work on the health and social care sector and psychosocial risks at the workplace; notes the prominent role of the Agency in delivering on the priorities and principles identified in the European Pillar of Social Rights and the EU OSH Strategic Framework; appreciates in this regard the Agency’s continued significant contribution, through several actions carried out alone or in collaboration with EU institutions, other agencies and bodies;

18. Expresses its satisfaction for the positive ECA’s opinion on the Agency’s accounts including on the legality and regularity of payments and invites the Agency to address the ECA’s remarks;

19. Welcomes the Agency’s prompt and successful action in a procurement procedure to protect the interest of the EU budget and notes the related ECA’s opinion on the alternative procedure taken in extreme urgency;

20. Notes the 29 % of carryover rate, way above the 15 % benchmark, and the Agency’s reply linking part of the carryover to commitments planned in the Agency’s Single Programming Document;

21. Notes with satisfaction the cost-cutting actions performed by the Agency for allocating resources to the Agency’s core tasks; welcomes the Agency’s implementation of the AGM system (Advanced Gateway to Meetings), which will help provide an electronic and automated system for reimbursements of experts which was a significant factor in non-compliance with the payment time limits;

22. Notes the Commission’s recommendation to strengthen its cooperation with the other agencies related to the EMPL committee remit;

Part 4 – Discharge in respect of the implementation of the budget of the European Centre for the Development of Vocational Training (Cedefop) for the financial year 2023

23. Appreciates the Cedefop’s high quality work on providing research, analyses and technical advice and expertise in vocational education and training (VET), qualifications and skills policies as well as modernisation of apprenticeships with the aim of promoting high-quality training tailored to the needs of individuals and of the labour market, to compile and disseminate research on skills mismatches and labour shortages, and to ensure digital skills are integrated into VET across the Union, as well as, the Cedefop involvement in the 2023 European Year of Skills;

24. Expresses its satisfaction for the positive ECA’s opinion on the Agency’s accounts including on the legality and regularity of payments, and that the Court has no observations for 2023 and invites the Agency to address the ECA’s outstanding observations from previous years; commends Cedefop for its exemplary commitment (100%) and payment (98%) appropriations rates successfully demonstrating the optimal use of resources entrusted to Cedefop;

25. Notes the Cedefop’s corrective action taken regarding the daily subsistence allowances paid to Greek seconded national experts; notes with appreciation the Centre’s commitment to become carbon neutral by 2030; welcomes the adoption of a climate neutrality strategy and roadmap in 2023 and the efforts to become EMAS certified by 2025; encourages other specialised agencies to establish similar plans and policies;

26. Notes the Commission’s recommendation to review the Cedefop Management Board’s working arrangements to increase efficiency and effectiveness;

Part 5 – Discharge in respect of the implementation of the budget of the European Training Foundation (ETF) for the financial year 2023

27. Appreciates the ETF’s activities in helping the Union, Member States and its partner countries to harness the potential of their human capital and to improve the employment prospects through the reform of education, vocational training, skills and labour market systems, as well as, the ETF role in the 2023 European Year of Skills;

28. Expresses its satisfaction for the positive ECA’s opinion on the Agency’s accounts including on the legality and regularity of payments, and invites the Agency to address the ECA’s remarks from 2022, especially concerning open procurement procedure;

29. Notes the ETF’s confirmation that it has reviewed its methodologies on financial solvency in the tendering evaluation process and on financial assessment;

30. Notes the Commission’s recommendation to improve the geographical and gender balance among its staff, and to further cooperate with the ELA and the European Institute for Gender Equality;

Part 6 – Discharge in respect of the implementation of the budget of the European Labour Authority (ELA) for the financial year 2023

31. Appreciates the Authority’s work to assist Member States and the Commission in ensuring a fair and effective enforcement of Union rules on labour mobility and coordination of social security systems, in facilitating effective labour mobility in Europe through European Employment Services (EURES) activities, making it easier for citizens and businesses to benefit from the internal market, and to raising awareness, through training and information campaigns, about the rights and obligations of workers and employers; notes that the year 2023 was a final year of the Authority’s setup and growth phase, resulting in reaching full operational capacity, as regards both operational activities and resources; welcomes the adoption of the Authority’s business continuity plan in September 2023;

32. Welcomes in particular the Authority’s #EU4FairConstruction information campaign, aimed at raising awareness about the rights and obligations of workers and employers in the construction sector with a dedicated focus on posting of workers and actions on digital tools to support labour mobility, including training on the Internal Market Information system, Electronic Exchange of Social Security Information, and European Register of Road Transport Undertakings systems as well as its support and coordination to 76 concerted and joint inspections in 2023, more than doubling the number from 2022;

33. Expresses its satisfaction for the overall positive ECA’s opinion on the legality and regularity of underlying revenue and reliability of the Authority’s accounts; notes, however, the ECA’s remarks on a basis for qualified opinion on the legality and regularity of payments underlying the accounts due to irregular expenditure exceeding the materiality threshold;

34. In this regards, notes the ECA’s opinion on an irregular contract awarding and subsequent irregular payments under this contract which in 2023 amounted to EUR 1.32 million and the Authority’s reply that the concerned contract was not renewed and ran until the end to avoid disruption in the Authority’s activities; welcomes that ELA has revised its tender documents, including financial offer templates, to clarify that tenders exceeding the contracting authority's maximum budget will be rejected;

35. Notes the ECA’s opinion on shortcomings in ELA’s ex-ante checks and the 3,8 % of irregular expenditure above the materiality threshold; takes note of the Authority’s commitment to enhance its ex-ante checks by reviewing and formalising the process for assessing key parameters;

36. Notes the 26 % of carryover rate, way above the 15 % benchmark, and the 19 % of Title II appropriations cancelled, and takes note of the Agency’s reply committing to make efforts to enhance budget implementation; recalls that at the end of 2023, the proportion of ELA's temporary workers (seconded national experts and interims) remained high at 47 %; however, commends the Agency for its achievement in almost fulfilling its planned staffing level in 2023, while improving the efficiency of its recruitment process;

37. Expects the Authority to deliver on its commitments and address all ECA’s remarks without delay;

Part 7 – Conclusion

38. Asks the Agencies and the Commission to implement as soon as possible all outstanding ECA's recommendations;

39. Recommends, based on the facts available, that discharge be granted to the Executive Directors of the Eurofound, EU-OSHA, the CEDEFOP, the ETF, and the ELA in respect of the implementation of the Authorities’ budget for the financial year 2023.

ANNEX: ENTITIES OR PERSONS FROM WHOM THE RAPPORTEUR HAS RECEIVED INPUT

Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that she received input from the following entities or persons in the preparation of the opinion, prior to the adoption thereof in committee:

Entity and/or person

European Agency for Safety and Health at Work

European Training Foundation

European Labour Authority

European Centre for the Development of Vocational Training

European Foundation for the Improvement of Living and Working Conditions

The list above is drawn up under the exclusive responsibility of the rapporteur for opinion.

Where natural persons are identified in the list by their name, by their function or by both, the rapporteur for opinion declares that she has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.

INFORMATION ON ADOPTION BY COMMITTEE ASKED FOR OPINION

Date adopted

28.1.2025

Result of final vote

+:

–:

0:

41

8

5

Members present for the final vote

Li Andersson, Marc Angel, Pascal Arimont, Konstantinos Arvanitis, Nikola Bartůšek, Gabriele Bischoff, Vilija Blinkevičiūtė, Rachel Blom, Andrzej Buła, David Casa, Estelle Ceulemans, Henrik Dahl, Johan Danielsson, Marie Dauchy, Mélanie Disdier, Elena Donazzan, Gheorghe Falcă, Chiara Gemma, Niels Geuking, Juan Carlos Girauta Vidal, Isilda Gomes, Alicia Homs Ginel, Sérgio Humberto, Irena Joveva, Martine Kemp, Katrin Langensiepen, Miriam Lexmann, Marit Maij, Marlena Maląg, Jagna Marczułajtis-Walczak, Eleonora Meleti, Idoia Mendia, Maria Ohisalo, João Oliveira, Branislav Ondruš, Aodhán Ó Ríordáin, Dennis Radtke, Nela Riehl, Liesbet Sommen, Villy Søvndal, Pál Szekeres, Romana Tomc, Jana Toom, Francesco Torselli, Marie-Pierre Vedrenne, Marianne Vind, Mariateresa Vivaldini, Petar Volgin, Jan-Peter Warnke, Séverine Werbrouck

Substitutes present for the final vote

Vivien Costanzo, Raúl de la Hoz Quintano, Özlem Demirel, Valérie Devaux, Rudi Kennes, Hristo Petrov, Andrea Wechsler

FINAL VOTE BY ROLL CALL IN COMMITTEE ASKED FOR OPINION

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