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REPORT (2023/2167(DEC))

On discharge in respect of the implementation of the budget of the European Foundation for the Improvement of Living and Working Conditions (Eurofound) for the financial year 2022

A-9-2024-0122

Committee on Budgetary Control · Rapporteur: Petri Sarvamaa

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Parliament grants the Executive Director of Eurofound discharge for the 2022 budget and approves the closure of the 2022 accounts. It notes the 2022 budget of EUR 22 438 000, a 100% commitment implementation rate and a 79,93% payment execution rate. It commends performance, including 97% of the annual work programme delivered, but regrets declines in media uptake, stakeholder engagement and academic mentions. It flags a procurement award-criteria error, a traineeship underpayment of EUR 3 330, and internal audit recommendations still to be implemented. It calls on the budgetary authority to properly adjust the Foundation's budget within the next multiannual financial framework.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to Eurofound's Executive Director for the 2022 budget, approve the closure of the 2022 accounts, and adopt observations commending performance while flagging procurement, traineeship and audit follow-up issues.

Key points

  1. Parliament grants the Executive Director of Eurofound discharge for the implementation of the Foundation's 2022 budget.
  2. Parliament approves the closure of Eurofound's accounts for the financial year 2022.
  3. The 2022 budget was EUR 22 438 000, up 3,13% on 2021; the commitment implementation rate was 100% and the payment execution rate 79,93%.
  4. Parliament notes the budget has been frozen or adjusted by less than 2% annually for 20 years, risking sustainable performance, and calls on the budgetary authority to adjust it within the next MFF.
  5. The Foundation delivered 30 of 31 outputs (97% of its work programme); uptake in key Union policy documents rose from 74% in 2021 to 82% in 2022.
  6. Parliament regrets declines in media uptake (572 press articles in 2022 vs 1 083 in 2021), stakeholder meetings (44% vs 48%) and academic mentions (1 143 vs 1 220).
  7. Parliament commends achievements including the sixth European Working Conditions Survey, the fifth COVID-19 e-survey, the minimum wage review, and work on Ukraine and the green transition.
  8. Parliament commends sharing work programmes with six other agencies, a new ILO framework agreement, zero-based budgeting, digitalisation, and environmental certification.
  9. On staff, the establishment plan was 92,3% complete with 9 officials and 75 temporary agents; Parliament encourages gender balance and asks the Commission and member states to consider it when nominating board members.
  10. Parliament notes a procurement procedure wrongly used team skills as award criteria instead of selection criteria, contrary to Article 167 of the Financial Regulation; templates were modified.
  11. Parliament notes conflict-of-interest declarations and CVs are published, an ethics guide was updated, and a disciplinary procedure led to a written warning; no whistleblowing cases were reported in 2022.
  12. Parliament invites the Foundation to implement outstanding internal audit actions, including on appraisal, recruitment and learning, and notes a traineeship underpayment of EUR 3 330 for 16 trainees.

Who is affected

  • Eurofound and its Executive Director: receive discharge and must implement audit recommendations and correct procurement and traineeship issues.
  • The budgetary authority: called on to properly adjust Eurofound's budget within the next MFF.
  • The Commission and member states: asked to consider gender balance when nominating Eurofound management board members.
  • Eurofound trainees: 16 were underpaid by EUR 3 330; adjustments were paid from October 2022 and new rules adopted from 2023.

Figures and deadlines

  • EUR 22 438 000: Eurofound's final budget for 2022.
  • 3,13%: increase in Eurofound's 2022 budget compared to 2021.
  • 100%: budget implementation rate of current year appropriations in 2022.
  • 79,93%: current year payment appropriations execution rate in 2022, a decrease of 3,63% compared to 2021.
  • 97%: achievement of the annual work programme, with 30 out of 31 outputs delivered in 2022.
  • EUR 3 330: underpayment for 16 affected trainees due to failure to update remuneration.
  • EUR 15 000: threshold above which contracts are processed via the Public Procurement Management Tool.
  • 92,3%: completion of the establishment plan on 31 December 2022, with 9 officials and 75 temporary agents out of 91 authorised posts.

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