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REPORT (2023/2182(DEC))

On discharge in respect of the implementation of the budget of the European Union agencies for the financial year 2022: performance, financial management and control

A-9-2024-0118

Committee on Budgetary Control · Rapporteur: Petri Sarvamaa

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Parliament's resolution accompanies its 2022 discharge decisions for the EU agencies, setting out cross-cutting observations on performance, financial management and control. It notes the 2022 budgets of the 33 decentralised agencies, the Court of Auditors' findings on accounts, payments and procurement weaknesses, and the agencies' staffing, transparency and internal control issues. It calls on the agencies to improve budget planning, procurement, carryovers, VAT compliance, geographical and gender balance, and to speed up EMAS certification and digitalisation. It asks the Commission to clarify contributions from Schengen associated countries and to better use agencies' expertise, and asks the EUAN to coordinate common tools and frameworks.

Committee position. The Committee on Budgetary Control proposes that Parliament adopt the resolution accompanying the 2022 discharge decisions for the EU agencies, setting out cross-cutting observations on performance, financial management and control.

Key points

  1. For the 33 decentralised agencies, the 2022 budget was around EUR 3 471 million in commitments and EUR 3 035 million in payments; about EUR 2 781 million came from the general Union budget.
  2. The Court found the overall risk to accounts reliability generally low, revenue legality low for most agencies and medium for partly self-financed ones, and payment legality medium overall.
  3. The Court considered the risk to sound financial management medium for a fifth year, mainly due to procurement not achieving best value for money.
  4. The Court issued unqualified opinions on accounts and revenue for all agencies, and on payments for all except CdT, CEPOL, ECDC and eu-LISA, where non-compliant expenditure was found.
  5. The Court issued 'emphasis of matter' paragraphs for EMA, ERA, ESMA, EUAA, Eurojust, eu-LISA and Frontex, covering issues such as the EMA London lease, the SUMMA system, the war in Ukraine, Entry/Exit System delays and Frontex's unvalidated accounting system.
  6. Parliament calls on agencies to strengthen budget management and financial planning, respect annuality, and address high carryovers, late payments and fee/revenue issues.
  7. It calls on agencies to ensure VAT reimbursement complies with the Financial Regulation and asks the EUAN to establish a common understanding on VAT.
  8. It asks agencies to report on annual work programme implementation rates, use common KPIs, and improve performance measurement.
  9. It calls on agencies to develop synergies, report gains and savings, and speed up EMAS certification and climate-neutrality plans.
  10. It notes staffing increases, burnout and overtime cases, high turnover in some agencies, and calls for better geographical and gender balance and a common well-being framework.
  11. It calls on agencies to improve procurement procedures, use e-procurement tools, and ensure fair competition and compliance with social and environmental obligations.
  12. It calls on agencies to strengthen internal control systems, implement Court observations, and improve cybersecurity policies.

Who is affected

  • The 33 decentralised Union agencies, which must follow the resolution's recommendations on budget, staff, procurement and transparency.
  • The Euratom Supply Agency, covered by cross-cutting observations in the resolution.
  • The Commission, asked to clarify Schengen associated countries' contributions and better use agencies' expertise.
  • The European Union Agencies Network (EUAN), asked to coordinate common tools and frameworks.
  • The Court of Auditors, asked to keep the discharge authority informed on its digital audit pilot project.

Figures and deadlines

  • EUR 3 471 million in commitment appropriations for 2022, an increase of 8,2 % compared to 2021.
  • EUR 3 035 million in payment appropriations for 2022, a decrease of 1,78 % compared to 2021.
  • Approximately EUR 2 781 million financed from the general Union budget, 74,85 % of total financing in 2022.
  • Approximately EUR 935 million financed by fees, charges and direct contributions, an increase of 28,23 % compared to 2021.
  • Inflation rate in the Union reached up to 11,5 % in October 2022.
  • Non-compliant expenditures: EUR 1,3 million for CdT, EUR 4,26 million for CEPOL, EUR 0,6 million for ECDC, and EUR 17,8 million for eu-LISA.
  • Potential liabilities for EMA's former London premises estimated at EUR 366 million on 31 December 2022.
  • Frontex contributions from non-EU Schengen area countries were EUR 3,2 million less than they should have paid for 2022.

Legal basis: Article 70 of Regulation (EU, Euratom) 2018/1046 and Article 105 of Delegated Regulation (EU) 2019/715.