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REPORT (2023/2183(DEC))

On discharge in respect of the implementation of the budget of the ninth, tenth and eleventh European Development Funds for the financial year 2022

A-9-2024-0110

Committee on Budgetary Control · Rapporteur: Joachim Kuhs

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Parliament grants the Commission discharge for the 2022 budget of the ninth, tenth and eleventh European Development Funds and approves the closure of their accounts. Its accompanying resolution notes the Court of Auditors found the accounts reliable but the underlying transactions materially affected by error, with an estimated error level of 7,1 %. It records the reuse of EUR 600 million of de-committed funds for food security in African, Caribbean and Pacific countries after Russia's war against Ukraine. It calls on the Commission to strengthen ex ante controls, improve the residual error rate methodology, clear pre-financing and invoices in time, and report on litigation cases and remedial measures.

Committee position. The Committee on Budgetary Control proposes that Parliament grant the Commission discharge for the 2022 budget of the ninth, tenth and eleventh European Development Funds and approve the closure of their accounts, while setting out observations on budget implementation, error rates, controls and fraud prevention.

Key points

  1. Parliament grants the Commission discharge for the implementation of the 2022 budget of the ninth, tenth and eleventh European Development Funds.
  2. Parliament approves the closure of the accounts of the ninth, tenth and eleventh European Development Funds for the 2022 financial year.
  3. In 2022, individual commitments were EUR 853 million and payments EUR 2 386 million for the 10th and 11th EDF, with EUR 600 million of de-committed funds reused for food security in ACP countries.
  4. The EDF represented 33,2 % of DG INTPA's payment portfolio in 2022, amounting to EUR 2 452 million, or 98,08 % of the annual target; EIB payments were EUR 461 million.
  5. The Court found the 2022 accounts reliable but the underlying transactions materially affected by error, with an estimated error level of 7,1 %, up from 4,6 % in 2021.
  6. Of 140 transactions examined, 57 contained errors; errors related to expenditure not incurred were 51 %, ineligible expenditure 24 %, public procurement breaches 16 %, missing documents 7 % and other errors 2 %.
  7. The Commission's ex ante controls prevented EUR 167,94 million of ineligible expenditure, 2,91 % of the total invoiced amount, above its 2 % benchmark.
  8. The Court found that in 23 cases of quantifiable error and five of non-quantifiable error the Commission had enough information to prevent or correct the error, which would have lowered the error level by 5,5 percentage points.
  9. DG INTPA's residual error rate study estimated the overall rate at 1,15 %, below the 2 % materiality threshold for the seventh year, but the Court calculated 1,35 % and found limitations in the methodology.
  10. DG INTPA estimated the amount at risk at payment at EUR 83,3 million and at closure at EUR 71,7 million, with EUR 11,6 million expected to be corrected by its checks.
  11. Budget support payments under the EDF in 2022 were EUR 105,2 million; over the past three years EU budget support payments totalled EUR 6 billion.
  12. Parliament echoes the Court's recommendations to clear accounting balances and pre-financing in time, improve EU delegations' controls, comply with VAT rules, strengthen ex ante controls and improve the residual error rate methodology.

Who is affected

  • The Commission, which receives discharge and must follow up on the recommendations and report to Parliament.
  • African, Caribbean and Pacific countries and overseas countries and territories, which receive EDF development aid.
  • DG INTPA, which manages almost all EDF funds and must improve its control strategy and reporting.
  • International organisations and NGOs implementing EDF projects, which must comply with Union financial rules and provide access to documents.

Figures and deadlines

  • EUR 853 million in individual commitments and EUR 2 386 million in payments for the 10th and 11th EDF in 2022.
  • EUR 600 million of de-committed funds from the 10th and 11th EDF reused for food security in ACP countries.
  • EDF payments of EUR 2 452 million, 98,08 % of the annual target, and 33,2 % of DG INTPA's portfolio.
  • Estimated error level of 7,1 % in 2022, compared to 4,6 % in 2021.
  • EUR 167,94 million of ineligible expenditure prevented by ex ante controls, 2,91 % of the total invoiced amount.
  • Residual error rate of 1,15 % per DG INTPA and 1,35 % per the Court, against a 2 % materiality threshold.
  • Amount at risk at payment of EUR 83,3 million and at closure of EUR 71,7 million, with EUR 11,6 million corrective capacity.
  • Budget support payments under EDF of EUR 105,2 million in 2022; EUR 6 billion over the past three years.

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