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DRAFT REPORT (2024/2023(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section V – Court of Auditors

CONT-PR-764995

Committee on Budgetary Control · Rapporteur: Dick Erixon

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This draft report concerns discharge for the Court of Auditors' 2023 budget. It proposes granting discharge and includes observations on the Court's financial management, performance, and operations. The report notes the Court's budget, audit findings, and various management aspects, making recommendations for improvements in areas such as transparency, recruitment, and cooperation.

Committee position. The rapporteur proposes granting discharge to the Secretary-General of the Court of Auditors for the 2023 financial year.

Key points

  1. Proposes to grant discharge to the Secretary-General of the Court of Auditors for the 2023 financial year.
  2. Notes that the Court's budget for 2023 was EUR 175,059,922, an increase of 7.97% from 2022, mainly due to salary adjustments and new posts.
  3. Notes that the implementation rate for commitments was 97.92% and payments 94.45% of commitments.
  4. Calls on the Commission to grant the Court full access to FENIX, the RRF reporting tool, noting delays in access.
  5. Expresses concern about recruitment challenges, including high turnover and lack of geographical balance, and welcomes measures to address them.
  6. Welcomes the filling of all 29 additional posts for the RRF audit but notes challenges remain.
  7. Calls on the Court to publish an annual list of contracts above Directive thresholds.
  8. Calls for a mandate for the Court to audit EIB operations financed with its own funds.
  9. Notes the Court's cooperation with OLAF and EPPO, forwarding 20 and 17 cases of suspected fraud respectively.

Who is affected

  • The Court of Auditors: subject to discharge and observations on its management.
  • The Commission: called to grant full access to FENIX and adopt the Court's error rate methodology.
  • The European Investment Bank: called to be subject to Court audit for own-funds operations.
  • OLAF and EPPO: cooperate with the Court on fraud cases.

Figures and deadlines

  • EUR 175,059,922: Court's total budget for 2023.
  • 7.97%: increase from 2022 budget.
  • 97.92%: commitment implementation rate.
  • 94.45%: payment rate as percentage of commitments.
  • EUR 723.8 billion: amount of RRF audited.
  • EUR 140,000 and EUR 5,382,000: thresholds for contracts to be listed.

Legal basis: Article 287 and Articles 314(10), 317, 318, 319 of the Treaty on the Functioning of the European Union.