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REPORT (2024/2019(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section III – Commission, executive agencies and the ninth, tenth and eleventh European Development Funds

A-10-2025-0074

Committee on Budgetary Control · Rapporteur: Niclas Herbst

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The committee report proposes granting discharge to the Commission and executive agencies for the 2023 EU budget, and approving closure of accounts. It also includes a resolution with observations on budget management, error rates, and the Recovery and Resilience Facility.

Committee position. The Committee on Budgetary Control proposes granting discharge to the Commission and executive agencies for the 2023 financial year, and approving closure of accounts, while setting out observations in an accompanying resolution.

Key points

  1. Parliament grants discharge to the Commission for implementing the 2023 general budget, and to the directors of six executive agencies for their budgets.
  2. Parliament approves closure of accounts for the 2023 general budget and for the ninth, tenth and eleventh European Development Funds.
  3. The resolution notes the Court of Auditors' adverse opinion on expenditure legality for the fifth year, with an estimated error rate of 5.6%, and calls on the Commission to present an action plan to reduce errors.
  4. Concern is expressed about record-high outstanding commitments (EUR 543 billion) and rising debt (EUR 458.5 billion), with calls for better forecasting and risk management.
  5. The resolution calls for simplification of rules, improved transparency on final beneficiaries, and stronger protection of Union funds from fraud and rule-of-law breaches.
  6. For the RRF, Parliament notes the qualified opinion, concerns about milestone assessment, double funding risks, and calls for stricter verification and transparency on final recipients.
  7. The resolution makes numerous calls on the Commission to address errors in cohesion, agriculture, and other spending areas, and to improve management and control systems.
  8. It also calls for action on customs gaps, new own resources, and better recovery of irregular payments.

Who is affected

  • The Commission and its executive agencies are subject to discharge and must implement the resolution's recommendations.
  • Member States are urged to improve management and control systems, prevent double funding, and ensure transparency of RRF funds.
  • Beneficiaries of Union funds, including civil society organisations, face demands for transparency and compliance with Union values.

Figures and deadlines

  • Estimated error rate of 5.6% for 2023 expenditure.
  • Outstanding commitments reached EUR 543 billion.
  • Outstanding debt from borrowing reached EUR 458.5 billion.
  • Cohesion policy error rate of 9.3%.
  • Total liabilities EUR 679.9 billion, assets EUR 467.7 billion.
  • RRF disbursements by end of 2023: EUR 220.8 billion.

Legal basis: Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union