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REPORT (2023/2143(DEC))

On discharge in respect of the implementation of the budget of the European Centre for the Development of Vocational Training (Cedefop) for the financial year 2022

A-9-2024-0080

Committee on Budgetary Control · Rapporteur: Petri Sarvamaa

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Parliament grants the Executive Director of Cedefop discharge for the 2022 budget and approves the closure of the Centre's accounts. It sets out observations in a resolution: the 2022 budget was EUR 18 434 420, the Court of Auditors found the accounts reliable and the transactions legal and regular. It notes the budget implementation rate of 99,98 % and regrets the low payment appropriation rate of 77,64 %. It notes irregular subsistence allowances of EUR 222 647 paid to two seconded national experts and calls for strict monitoring to avoid such situations. It commends the Centre's performance, cooperation with other agencies, climate neutrality commitment and digitalisation, and calls for adequate resources and new synergies.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Executive Director of Cedefop for the 2022 budget, approve the closure of the accounts, and adopt observations in a resolution.

Key points

  1. Parliament grants the Executive Director of Cedefop discharge for the implementation of the Centre's budget for the financial year 2022.
  2. Parliament approves the closure of the Centre's accounts for the financial year 2022.
  3. The Centre's final 2022 budget was EUR 18 434 420, a decrease of 0,29 % compared to 2021, mainly from the Union budget.
  4. Besides the Union contribution of EUR 17 960 000, the budget included EUR 464 420 from Norway and Iceland and EUR 43 960 of miscellaneous own revenue.
  5. The Court of Auditors found the Centre's annual accounts reliable and the underlying transactions legal and regular.
  6. Parliament notes the budget implementation rate of 99,98 % and regrets the low current year payment appropriation rate of 77,64 %.
  7. It notes the Centre did not correctly apply the EFTA contribution calculation method for 2022, but that the issue no longer arises from 2023 after an amendment to Protocol 31 of the EEA Agreement.
  8. Parliament commends the Centre's full implementation of its 2022 work programme and achievements including the Green Observatory, microcredentials study and second European Skills and Jobs Survey.
  9. It commends cooperation with the European Training Foundation, Eurofound, the European Labour Authority and others, and calls for new synergies to increase efficiency and reduce costs.
  10. It notes the Centre's commitment to become carbon neutral by 2030 and its 2022 reductions in electricity, heating oil, paper, mission and meeting costs.
  11. It notes with concern irregular subsistence allowances of EUR 222 647 paid to two seconded national experts in 2017-2022 and calls for strict monitoring to avoid such situations.
  12. It notes the Centre's measures on conflicts of interest, transparency and whistleblower protection, and invites it to publish all management board members' CVs.

Who is affected

  • Cedefop and its Executive Director: granted discharge and account closure for the 2022 budget.
  • Cedefop management board members and alternates: must submit declarations of interest to attend meetings or vote.
  • Cedefop staff: subject to rules on conflicts of interest, outside activities and post-employment obligations.
  • Norway and Iceland: their 2022 contributions were affected by the incorrect application of the EFTA contribution calculation method.

Figures and deadlines

  • EUR 18 434 420: the Centre's final budget for 2022.
  • 0,29 %: decrease in the 2022 budget compared to 2021.
  • EUR 17 960 000: Union contribution to the Centre's 2022 budget.
  • EUR 464 420: contributions from Norway and Iceland to the 2022 budget.
  • EUR 43 960: miscellaneous own revenue and reimbursed amounts in 2022.
  • 99,98 %: budget implementation rate in 2022.
  • 77,64 %: current year payment appropriation rate in 2022.
  • EUR 222 647: irregular subsistence allowances paid to two seconded national experts in 2017-2022.

Legal basis: Article 319 of the Treaty on the Functioning of the European Union.