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REPORT (2025/2145(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section III – Commission and executive agencies and the ninth, tenth and eleventh European Development Funds

A-10-2026-0085

Committee on Budgetary Control · Rapporteur: Daniel Freund

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This committee report proposes granting discharge to the Commission and several executive agencies for the 2024 EU budget, and closing the accounts of the general budget and the European Development Funds. The accompanying resolution sets out Parliament's observations, including concerns about rule of law backsliding, high error rates in EU spending, and the need for improved transparency and accountability. It calls on the Commission to take specific actions, such as suspending funds to Hungary, enforcing RRF transparency rules, and addressing weaknesses in control systems.

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

Key points

  1. Parliament grants discharge to the Commission for the 2024 general budget and to the directors of six executive agencies for their 2024 budgets.
  2. Parliament approves the closure of the accounts of the general budget and of the ninth, tenth and eleventh European Development Funds for 2024.
  3. The resolution expresses serious concern about rule of law deterioration in Hungary and Slovakia, and calls on the Commission to use all available instruments, including suspension of funds.
  4. It deplores the Court of Auditors' adverse opinion on the legality and regularity of EU expenditure for the sixth consecutive year, and notes the error rate declined to 3.6%.
  5. It calls for full transparency on final recipients of RRF funds, urging the Commission to revise its guidance and start infringement proceedings if necessary.
  6. It calls on the Commission to address weaknesses in cohesion policy controls, including improving audit authorities' detection capacity and reconsidering the single audit approach.
  7. It urges the Commission to strengthen the EU ETS Union Registry security, which has been a reservation since 2010, and to allocate necessary resources.
  8. It calls for increased transparency and audit access for defence spending, and for prioritising technologies with operational advantage in defence funding.
  9. It expresses concern about the high error rate in external action spending (4.9%) and calls for strengthened controls and transparency, including for aid to third countries.
  10. It calls on the Commission to address the prolonged vacancies in DG NEAR and to ensure that Commissioners meet integrity standards.
  11. It calls for improved transparency in Commission administration, including access to documents and text messages, and for the revision of 2024 rules on access.
  12. It calls for an evaluation and possible suspension of the EU-Qatar air transport agreement following a corruption investigation involving a senior Commission official.

Who is affected

  • The European Commission, which is granted discharge and must implement the resolution's recommendations.
  • Executive agencies (CINEA, EACEA, EISMEA, ERCEA, HaDEA, REA), whose directors are granted discharge.
  • Member states, particularly Hungary and Slovakia, face calls for suspension of funds due to rule of law concerns.
  • Beneficiaries of EU funds, including NGOs and companies, are subject to calls for increased transparency and scrutiny.
  • The European Court of Auditors, OLAF, and EPPO are referenced for their roles in oversight and fraud investigation.

Figures and deadlines

  • Error rate declined from 5.6% in 2023 to 3.6% in 2024.
  • Total liabilities EUR 827.3 billion, assets EUR 518.5 billion, negative net assets EUR 308.8 billion.
  • Outstanding Union bonds rose to EUR 578.2 billion at end of 2024, could reach EUR 900 billion by 2027.
  • RRF grants paid EUR 197.5 billion out of EUR 358.9 billion committed by end of 2024.
  • EU ETS generated EUR 43.6 billion revenue in 2024.
  • Estimated error rate for external action spending 4.9% in 2024.
  • EDF error rate estimated at 6.5% for 2024.
  • European Schools budget for 2024 was EUR 439.5 million.

Legal basis: Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union, and Article 106a of the Treaty establishing the European Atomic Energy Community.