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OPINION (2024/2019(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section III - Commission and executive agencies

AFET-AD-765324

Committee on Foreign Affairs · Rapporteur: Michael Gahler

✦ In short · AI summary of this text, generated 4 Sept 2026

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The Committee on Foreign Affairs opinion on the 2023 EU budget discharge calls for stronger EU support for Ukraine, Moldova, and the Middle East, and for safeguarding human rights and the rule of law in external spending. It urges full disbursement to UNRWA, increased funding for the ICC and CFSP, and better oversight of EU funds, including for civil society and electoral observation. It also demands improvements in budget implementation, such as addressing audit findings, protecting children's rights, and ensuring transparency in Global Gateway and other instruments.

Committee position. The Committee on Foreign Affairs proposes that the Committee on Budgetary Control incorporate these suggestions into its motion for a resolution on discharge for 2023.

Key points

  1. Calls for strengthened coordination between the Commission and the EEAS, and for a rapid and substantial increase in support for Ukraine, including military support and reconstruction aid.
  2. Encourages further mobilisation of the European Peace Facility to address security challenges from Russia's war and hybrid threats against Moldova.
  3. Calls on the Commission to ensure full restitution of the Romanian National Treasure and heritage of other member states in future actions regarding Russia.
  4. Notes that heading 4 'Global Europe' expenditures are high-risk except budget support and admin (around 20%); errors include non-incurred expenditure, ineligible costs, and procurement non-compliance.
  5. Stresses EU budgets must not support activities against peace, human rights, or rule of law; notes funding review found no evidence of diverted funds but additional measures needed.
  6. Urges full disbursement of commitments to UNRWA, recalling it as principal humanitarian structure in Gaza and West Bank.
  7. Emphasises need to increase financial and political support to strengthen ICC's operational capacity and independence.
  8. Calls on Commission to address ECA recommendations on NDICI-Global Europe programming, improving funding allocation methodology and simplifying procedures.
  9. Urges Commission to put children's rights at top of foreign affairs agenda, concerned about abuses in armed conflict.
  10. Concerned about proposed staff cuts in EU Delegations, which would negatively impact NDICI-Global Europe effectiveness.
  11. Contests use of urgent written procedure for Tunisia Special Measure, infringing NDICI-Global Europe Regulation and EP's role; urges initiatives to allow EP scrutiny.
  12. Urges Commission to enhance rule of law conditionality in IPA III funding and implement ECA recommendations for Western Balkans.

Who is affected

  • Ukraine: receives EU support worth over €88 billion; needs continued military and reconstruction aid.
  • Moldova: faces hybrid threats; needs support to bolster resilience and defence.
  • UNRWA: principal humanitarian structure in Gaza and West Bank; should receive full financial commitments.
  • International Criminal Court: should receive increased financial and political support for independence.
  • Civil society organisations: should be involved in Global Gateway and Team Europe, with flexible funding.

Figures and deadlines

  • Over €88 billion: EU support to Ukraine since Russia's full-scale invasion.
  • Around 20%: share of budget support and administrative expenditure in heading 4.
  • Approximately EUR 350 million per year: starting point of CFSP budget in MFF 2014-2020.