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REPORT (2023/2129(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section III – Commission and executive agencies

A-9-2024-0139

Committee on Budgetary Control · Rapporteur: Isabel García Muñoz

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Parliament's committee report proposes granting the Commission discharge for the 2022 EU budget and closing the accounts, and grants discharge to six executive agencies. It sets out observations in a resolution on political priorities, the multiannual financial framework, revenue, cohesion, research, natural resources, migration, neighbourhood and the Recovery and Resilience Facility. The resolution calls on the Commission to simplify rules, improve controls, protect the Union budget from fraud and conflicts of interest, and address high error rates and outstanding commitments. It asks the Commission to monitor rule of law conditionality, improve transparency on final beneficiaries, and strengthen cooperation with the Court of Auditors, OLAF and the EPPO.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Commission and the six executive agencies for the 2022 financial year, approve the closure of the accounts, and adopt a resolution setting out observations and recommendations on budget implementation, controls and the Recovery and Resilience Facility.

Key points

  1. Parliament grants the Commission discharge for the implementation of the 2022 general budget and approves the closure of the accounts.
  2. Parliament grants discharge to the Directors of the European Climate, Infrastructure and Environment, European Education and Culture, European Innovation Council and SMEs, European Research Council, European Health and Digital, and European Research Executive Agencies.
  3. The resolution recalls the Union budget's role in responding to the COVID-19 pandemic, Russia's war against Ukraine and the energy crisis, and urges the Commission not to weaken climate goals.
  4. It regrets the Court's adverse opinion on expenditure for the fourth year, notes an estimated error rate of 4.2%, and calls for convergence between the Court's and Commission's methods.
  5. It notes outstanding commitments reached EUR 450 billion in 2022 and calls on the Commission to help Member States accelerate absorption and reduce decommitment risks.
  6. It calls for full use of the Rule of Law Conditionality Mechanism, supports blocking funds until conditions are met, and asks the Commission to reassess the unfreezing of EUR 10.2 billion to Hungary.
  7. It calls for strengthened EPPO and OLAF capacities, mandatory use of EDES and ARACHNE, and access for the Court, OLAF and EPPO to a single integrated IT system.
  8. It notes the Court's estimated 6.4% error rate in cohesion, concerns about national audit authorities, and calls for targeted checks and correction of systemic issues.
  9. It notes the Court's 2.7% error rate in Single Market, Innovation and Digital, welcomes the decrease, and calls for extra funds for Horizon 2020 and Horizon Europe.
  10. It notes the Court's 2.2% error rate in Natural Resources, calls for use of ARACHNE and Copernicus, and asks the Commission to disclose amounts disbursed through simplified cost options.
  11. It notes high-risk areas in migration, security and neighbourhood spending, and calls for longer-term EDF strategy and adequate human resources.
  12. On the Recovery and Resilience Facility, it notes the Court's qualified opinion, calls for clear milestones and targets, equal treatment of Member States, and better transparency on final recipients.

Who is affected

  • The Commission, which receives discharge and must implement the resolution's recommendations.
  • Six executive agencies, whose Directors receive discharge for their 2022 budgets.
  • Member States, which must improve controls, absorption and cooperation with EU anti-fraud bodies.
  • Beneficiaries of EU funds, including SMEs, NGOs and researchers, affected by simplification and control rules.
  • Hungary, subject to conditionality measures and a call to reassess unfrozen funds.

Figures and deadlines

  • EUR 577.2 billion in total liabilities at 31 December 2022.
  • EUR 148.7 billion in accrued expenses at end-2022.
  • EUR 23.9 billion net receivable due from the UK.
  • 4.2% estimated error rate for 2022 expenditure.
  • EUR 450 billion in total outstanding commitments in 2022.
  • EUR 344.3 billion in Union debt in 2022.
  • EUR 10.2 billion of cohesion funds to Hungary.
  • EUR 335.1 billion in RRF grants and EUR 165.3 billion in loans.

Legal basis: Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union.