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DRAFT REPORT (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, executive agencies and the ninth, tenth and eleventh European Development Funds

CONT-PR-764988

Committee on Budgetary Control · Rapporteur: Niclas Herbst

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This draft report proposes that Parliament grant discharge to the Commission and six executive agencies for the 2023 budget, and approve closure of accounts for the general budget and the 9th, 10th, and 11th European Development Funds. It includes a resolution with observations on budget implementation, expressing concern about rising error rates, high outstanding commitments, and issues with the Recovery and Resilience Facility, and making recommendations to the Commission.

Committee position. The rapporteur proposes granting discharge to the Commission and executive agencies for 2023, and approving closure of accounts, while setting out observations in a resolution.

Key points

  1. Parliament grants discharge to the Commission for the 2023 general budget, and to the directors of six executive agencies for their budgets.
  2. Parliament approves closure of accounts for the general budget and the 9th, 10th, and 11th European Development Funds for 2023.
  3. The report regrets the Court of Auditors' adverse opinion on expenditure legality and the rising error rate, which reached 5.6% in 2023, with cohesion policy at 9.3%.
  4. It expresses concern about record-high outstanding commitments of EUR 543 billion and rising debt of EUR 458.5 billion, urging the Commission to improve forecasts and manage risks.
  5. The report calls for strict implementation of the Rule of Law Conditionality Mechanism and expresses concerns about rule of law in some member states.
  6. It criticizes the RRF for problems including lack of consultation, transparency, and audit issues, and calls for reforms in future instruments.
  7. The report demands that the Commission stop funding NGOs that lobby EU institutions and create rules to distinguish information from lobbying.
  8. It calls for simplification of rules and better support for SMEs and other beneficiaries to reduce errors.
  9. The report urges the Commission to address errors in cohesion policy, including improving controls and documentation, and to monitor enabling conditions.
  10. It calls for action on customs gaps, new own resources, and better recovery of irregular payments.
  11. The report highlights concerns about EU funding for NGOs under LIFE and calls for suspension of grants violating rules and better oversight.
  12. It calls on the Commission to ensure no EU funds support terrorism or entities linked to Hamas, and to diversify partners for aid to Palestinians.

Who is affected

  • The Commission and its executive agencies are subject to discharge decisions and must implement recommendations.
  • Member states are affected by calls to improve controls, reduce errors, and ensure rule of law compliance.
  • NGOs receiving EU funds face potential funding suspension and new transparency requirements.
  • Beneficiaries of EU funds, including SMEs, are affected by calls for simplification and better guidance.

Figures and deadlines

  • Overall error rate reached 5.6% for 2023, with cohesion policy at 9.3%.
  • Outstanding commitments reached EUR 543 billion at end of 2023.
  • Outstanding debt from borrowing reached EUR 458.5 billion, equivalent to 2.7% of EU GDP.
  • In 2023, 98.9% of commitment appropriations were used (EUR 184.4 billion out of EUR 186.5 billion).
  • The Court estimated error level of 7.9% for reimbursement-based expenditure.
  • The Commission's own estimate of risk at payment is 1.9% for 2023.

Legal basis: Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union, and Article 106a of the Treaty establishing the European Atomic Energy Community.