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DRAFT 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

CONT-PR-753552

Committee on Budgetary Control · Rapporteur: Isabel García Muñoz

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This draft report proposes that Parliament grant the Commission discharge for the 2022 EU budget and grant discharge to six executive agencies, or postpone those decisions. It also proposes approving or postponing the closure of the 2022 accounts, and sets out observations in an accompanying resolution. The resolution covers the Court of Auditors' findings on the accounts and on the legality and regularity of spending, and reviews budget implementation by policy heading. It also examines the Recovery and Resilience Facility, its audit and control, implementation, impact and transparency, and makes recommendations to the Commission.

Committee position. The rapporteur proposes that Parliament grant the Commission discharge for the 2022 budget and grant discharge to six executive agencies, or postpone those decisions, approve the closure of the accounts, and adopt the accompanying resolution with observations.

Key points

  1. Parliament would grant the Commission discharge for the 2022 general budget, or postpone its decision.
  2. It would grant discharge to the directors of the European Climate, Infrastructure and Environment, European Education and Culture, European Innovation Council and SMEs, European Research Council, Health and Digital, and Research executive agencies, or postpone.
  3. It would approve the closure of the 2022 accounts, or postpone it.
  4. The accompanying resolution sets out Parliament's observations on the 2022 discharge.
  5. Parliament welcomes the Court's clean opinion on the reliability of the 2022 accounts and its finding that revenue is free from material error, but regrets the adverse opinion on expenditure for the fourth year in a row.
  6. It notes the Court's estimated error rate of 4,2 % for 2022 expenditure, above the materiality threshold, and the Commission's risk at payment of 1,9 % and risk at closure of 0,9 %.
  7. It notes that 98,5 % of commitment appropriations and 98,1 % of payment appropriations were used, and that outstanding commitments reached EUR 450 billion.
  8. It notes Union debt rose to EUR 344,3 billion in 2022, that NGEU non-repayable support of EUR 185,6 billion creates interest rate risk, and that repayments should start in 2028 and be completed by 2058.
  9. It calls on the Commission to increase convergence with the Court on irregularities, simplify rules, improve transparency on final beneficiaries, support Member States' administrative capacity, and monitor corruption and fraud risks.
  10. It reviews spending under the headings for single market, innovation and digital; cohesion, resilience and values; natural resources; migration, border management, security and defence; neighbourhood and the world; and European public administration.
  11. It notes the Court's qualified opinion on RRF expenditure, its findings on milestones and targets, and the Commission's control framework, and calls for improvements on reversals, clarity of measures, delays and future performance-based instruments.
  12. It welcomes RRF transparency measures, including publication of the 100 largest recipients, and supports the Ombudsman's recommendations for greater transparency and accountability.

Who is affected

  • The Commission, which would receive discharge for the 2022 general budget and is asked to act on the recommendations.
  • Six executive agencies, whose directors would receive discharge for their 2022 budgets.
  • Member States, which are asked to support administrative capacity, use simplified cost options and improve controls.
  • Beneficiaries of EU funds, including SMEs and researchers, for whom simplified rules and support are sought.
  • The European Schools, which are asked to resolve teacher shortages and feature EU contributions as a separate budget line.

Figures and deadlines

  • Total liabilities at 31 December 2022: EUR 577,2 billion; total assets: EUR 445,9 billion.
  • Accrued expenses at end-2022: EUR 148,7 billion, of which EUR 22,6 billion related to the RRF.
  • Net receivable due from the UK: EUR 23,9 billion, of which EUR 9,1 billion expected within 12 months.
  • Court's estimated error rate for 2022 expenditure: 4,2 %; Commission's risk at payment: 1,9 %; risk at closure: 0,9 %.
  • Commitment appropriations used: 98,5 % (EUR 179,4 billion of EUR 182,2 billion); payment appropriations used: 98,1 % (EUR 167,3 billion of EUR 170,6 billion).
  • Total outstanding commitments: EUR 450 billion in 2022.
  • Union debt: EUR 344,3 billion in 2022; NGEU non-repayable support: EUR 185,6 billion (53,9 %).
  • RRF allocations: EUR 335,1 billion in grants and EUR 165,3 billion in loans; 2022 disbursements: EUR 74,4 billion.

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