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REPORT (2024/2023(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section V – Court of Auditors

A-10-2025-0047

Committee on Budgetary Control · Rapporteur: Dick Erixon

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Parliament grants discharge to the Court of Auditors for the 2023 budget and adopts observations in a resolution covering budget management, audits, staffing, ethics, and cooperation. The resolution notes the Court's budget, audit findings, and calls for improved access to EU data tools, expanded audit mandates, and better transparency and gender balance.

Committee position. The Committee on Budgetary Control proposes granting discharge to the Court of Auditors for 2023, with observations in a resolution.

Key points

  1. Grants discharge to the Secretary-General of the Court of Auditors for the 2023 financial year.
  2. Notes that the Court's budget was about EUR 0.2 billion, representing less than 0.1% of total EU spending.
  3. Notes that 21 of 70 audited transactions contained errors, but the estimated error level is below the materiality threshold.
  4. Calls on the Commission to grant the Court full and immediate access to all FENIX modules, as delays up to 2.5 months hamper audits.
  5. Calls for expanding the Court's audit scope to include EIB operations financed with its own funds, requiring a legal mandate.
  6. Regrets gender imbalance among Court Members and staff, urging continued efforts for balance in management and nominations.
  7. Requests the Court to fully cooperate with EPPO investigations, including lifting immunity when appropriate, and to publish financial interests of Members and senior staff.
  8. Calls on the Court to join the EU Transparency Register and to publish an annual list of contracts above directive thresholds.
  9. Urges the Court to develop a cybersecurity audit framework for EU institutions and to conduct regular compulsory cyber training.
  10. Calls for formalizing an annual interinstitutional dialogue on budgetary control and establishing a fraud-detection collaboration mechanism with OLAF and EPPO.

Who is affected

  • The Court of Auditors: receives discharge and is called on to improve transparency, cooperation, and audit practices.
  • The Commission: urged to grant the Court full access to FENIX and adopt the Court's error-rate methodology.
  • The European Investment Bank: its operations with own funds would become subject to Court audits if mandate is granted.
  • Member States: called on to propose gender-balanced candidates for Court membership and to grant audit mandates.
  • Court staff and Members: subject to new transparency rules on financial interests and cooperation with EPPO.

Figures and deadlines

  • EUR 12.3 billion: total EU budget under MFF heading 7 in 2023.
  • EUR 175,059,922: Court's overall budget for 2023, up 7.97% from 2022.
  • 97.92%: utilisation rate for appropriations; 94.45%: payments as share of commitments.
  • EUR 23,426,750.05: total purchases of goods and services in 2023.
  • 4,897 days: on-the-spot visits in Member States and outside the Union in 2023.
  • 969: number of Court staff at end of 2023; 53% women, 47% men.
  • 2.27%: vacancy rate in December 2023; 6.6%: staff turnover rate.
  • EUR 225,000: communication budget for 2023, with 81.13% utilisation.

Legal basis: Article 287, 314(10), 317, 318, 319 of the Treaty on the Functioning of the European Union