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REPORT (2023/2133(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section V – Court of Auditors

A-9-2024-0074

Committee on Budgetary Control · Rapporteur: Luke Ming Flanagan

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Parliament grants the Secretary-General of the Court of Auditors discharge for the 2022 budget and sets out observations in a resolution. It notes the Court's budget of about EUR 0,2 billion, a 5,5 % increase to EUR 162 141 175, and a 98,5 % implementation rate. It asks the Court to audit more administrative transactions, to grant full access to RRF data, and to consolidate its anti-fraud policy. It regrets the lack of gender balance in the Court's college and the Council's nominations despite Parliament's rejections, and calls for a binding role for Parliament. It welcomes the revised code of conduct, the register of members' meetings and the Court's environmental results, while repeating calls to join the EU Transparency Register.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Secretary-General of the Court of Auditors for the 2022 budget and adopt a resolution with observations on budgetary management, human resources, ethics, digitalisation, buildings, environment and interinstitutional cooperation.

Key points

  1. Parliament grants the Secretary-General of the Court of Auditors discharge for the 2022 budget and sets out observations in a resolution.
  2. It notes the Court's budget of approximately EUR 0,2 billion, 1,4 % of total administrative expenditure, and the 2022 budget of EUR 162 141 175, up 5,5 % from EUR 153 721 727 in 2021.
  3. It calls on the Court to examine more transactions under Administration for all audited institutions and welcomes a planned special report on administrative expenditure.
  4. It notes 26 budget transfers totalling EUR 3,4 million, a 98,5 % implementation rate, and a reduced average payment time of 9,8 days.
  5. It notes the mission budget fell 18 % to EUR 2 452 000 and welcomes the Court's control methodology for mission costs.
  6. It is concerned that the Court lacks full access to the RRF reporting tool FENIX and calls on the Commission to grant access to relevant information.
  7. It encourages the Court to enhance its contribution to combating fraud and to work on Union-wide databases and data-mining capabilities.
  8. It regrets the lack of gender balance in the Court's college, with 10 of 25 members women, and calls on the Court to analyse its composition to inform the Council and member states.
  9. It regrets that the Council repeatedly nominates members rejected by Parliament and underlines that Parliament should have a binding role in assessing candidates.
  10. It welcomes the revised code of conduct, the register of members' meetings, and the decision on members' travel, but considers the 10 000 km threshold too high and the system confusing.
  11. It continues to reject the Court's decision not to join the EU Transparency Register and encourages it to reflect again.
  12. It welcomes the Court's cybersecurity plan, its environmental results, and its cooperation with OLAF and EPPO, to which it forwarded 14 and 6 cases respectively.

Who is affected

  • The Court of Auditors: receives discharge for its 2022 budget and a series of observations and requests.
  • The Council and member states: called on to consider gender balance in nominations and to give Parliament a binding role.
  • The Commission: called on to grant the Court access to RRF and other relevant information.
  • The European Investment Bank: Parliament wants the Court enabled to audit all EIB group operations and Parliament to grant discharge to the EIB.

Figures and deadlines

  • EUR 11,6 billion: MFF heading 7 'European public administration' in 2022, 5,9 % of the total Union budget.
  • EUR 162 141 175: the Court's overall budget for 2022, an increase of 5,5 % from EUR 153 721 727 in 2021.
  • EUR 3,4 million: total of 26 budget transfers in 2022, 2,1 % of appropriations.
  • 98,5 %: budgetary implementation rate for 2022.
  • 9,8 days: average payment time in 2022, compared to 10,7 days in 2021.
  • EUR 2 452 000: general mission budget in 2022, down 18 % from EUR 2 988 000 in 2021.
  • 11 622: days of sick leave in 2022, an increase of 54 % from 7 524 in 2021.
  • 10 000 km: threshold above which members must cover car running costs under the 2022 decision.

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