On discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section I – European Parliament

1. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

on discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section I – European Parliament

(2025/2146(DEC))

The European Parliament,

– having regard to the general budget of the European Union for the financial year 2024,

– having regard to the consolidated annual accounts of the European Union for the financial year 2024 (COM(2025)0359 – C100146/2025),

– having regard to the report on budgetary and financial management for the financial year 2024, Section I – European Parliament,

– having regard to the Internal Auditor’s annual report for the financial year 2024,

– having regard to the Court of Auditors’ annual report on the implementation of the budget for the financial year 2024, together with the institutions’ replies,

– having regard to the statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2024, pursuant to Article 287 of the Treaty on the Functioning of the European Union,

– having regard to Article 314(10) and Article 318 of the Treaty on the Functioning of the European Union,

– having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, and in particular Articles 260, 261 and 262 thereof,

– having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union, and in particular Articles 266, 267 and 268 thereof,

– having regard to the Bureau decision of 10 December 2018 on the Internal Rules on the implementation of the European Parliament’s budget, and in particular Article 34 thereof,

– having regard to Rule 102 and Rule 106(3) of, and Annex V to, its Rules of Procedure,

– having regard to the opinion of the Committee on Women’s Rights and Gender Equality,

– having regard to the report of the Committee on Budgetary Control (A100000/2026),

1. Grants its President discharge in respect of the implementation of the budget of the European Parliament for the financial year 2024 / Postpones its decision on granting its President discharge in respect of the implementation of the budget of the European Parliament for the financial year 2024;

2. Sets out its observations in the resolution below;

3. Instructs its President to forward this decision and the resolution forming an integral part of it to the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

2. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

with observations forming an integral part of the decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section I – European Parliament

(2025/2146(DEC))

The European Parliament,

– having regard to its decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section I – European Parliament,

– having regard to Rule 102 and Rule 106(3) of, and Annex V to, its Rules of Procedure,

– having regard to the opinion of the Committee on Women’s Rights and Gender Equality,

– having regard to the report of the Committee on Budgetary Control (A100000/2026),

A. whereas, in the certification of the final accounts, the European Parliament’s (‘Parliament’) accounting officer stated to have reasonable assurance that the accounts, in all material aspects, present fairly the financial position, the results of the operations and the cash-flow of Parliament;

B. whereas, in accordance with the usual procedure, 55 questions were sent to Parliament’s administration and written replies were received and discussed publicly by Parliament’s Committee on Budgetary Control on 8 December 2025, in the presence of the Secretary-General, the Parliament’s Vice-Presidents responsible for the Budget, the Internal Auditor, and the director of the Authority for European Political Parties and European Political Foundations;

C. whereas there is always scope for improvement and scrutiny is necessary to ensure that political leadership and Parliament’s administration are held accountable to Union citizens, and contributes to increased quality, efficiency and effectiveness of management of public finances;

D. whereas legal certainty is the guiding principle for implementing administrative decisions; whereas an ever-increasing number of rules and obligations leads to confusion and ambiguity where legal certainty is necessary for members and their offices, obliging the administration to engage in clear, comprehensive and legally sound communication;

E. whereas members shall receive financial and logistical support from the administration to fully carry out their mandate; whereas the relations between members, their offices, and the administration are built on mutual trust, which should be a guiding principle when equipping members with financial support; whereas this should be reflected in the level of checks and reviews ex ante and ex post applied by the administration; whereas it is evident that clear, proportionate, targeted, standardised, and simplified procedures are the best and most effective way to conduct reviews and controls of financial entitlements;

Parliament’s budgetary and financial management

1. Notes that Parliament’s final appropriations for 2024 totalled EUR 2 383 million, or 20,2 % of Heading 7 of the Multiannual Financial Framework set aside for the 2024 administrative expenditure total for the Union institutions, representing a 6,05 % increase compared to the 2023 budget (EUR 2 247 million);

2. Notes that total revenue entered in the accounts as of 31 December 2024 was EUR 281 517 001 (compared to EUR 255 205 473 in 2023); notes that assigned revenue made available in 2024 amounted to EUR 40 277 555 (compared to EUR 50 186 995 in 2023);

3. Notes that the following six chapters accounted for 85,7 % of total commitments: Chapter 1 0 ‘Members of the institution’, Chapter 1 2 ‘Officials and temporary staff’, Chapter 1 4 ‘Other staff and external services’, Chapter 2 0 ‘Buildings and associated costs’, Chapter 2 1 ‘Data processing, equipment and movable property’ and Chapter 4 2 ‘Expenditure relating to parliamentary assistance’;

4. Notes the figures on the basis of which Parliament’s accounts for the financial year 2024 were closed and which are reported in the annual accounts of the European Parliament for the Financial Year 2024, the Report on Budgetary and Financial Management for Section I: European Parliament, and the Report on Contracts and Concessions Awarded by the European Parliament;

5. Notes that 12 transfers were approved by Parliament’s Committee on Budgets (‘C transfers’), in accordance with Articles 31 and 49 of the Financial Regulation, in the financial year 2024, amounting to EUR 82 768 000 or 3,47 % of final appropriations; notes that the President authorised 9 transfers (‘P transfers’), in accordance with Article 29 of the Financial Regulation, amounting to EUR 11 479 000 or 0,4 % of the 2024 budget;

6. Welcomes the Secretary-General's commitment to simplification, good administration, and reinforcement of the scrutiny function of Parliament; notes with satisfaction that simplification is embraced not merely as a goal to be achieved but as a guiding principle to be systematically applied across all areas of Parliament's work, ensuring more effective and accessible (administrative) processes; welcomes the continued emphasis on Parliament’s core business, its legislative, budgetary and scrutiny activities, and in particular the creation of four thematic directorates-general, including the Directorate-General for Budgetary Affairs;

European Court of Auditors’ opinions on the reliability of the 2024 accounts and on the legality and regularity of the transactions underlying those accounts

7. Recalls that the European Court of Auditors (the ‘Court’) performs a specific assessment of administrative and other expenditure as a single policy group for all Union institutions; highlights that administrative expenditure comprises expenditure on human resources including pensions, which in 2024 accounted for about 69 % of the total administrative expenditure, and on buildings, equipment, energy, communications and information technology; highlights that the Court’s work over many years indicates that, overall, this spending is low risk;

8. Notes that the Multiannual Financial Framework Heading 7 ‘European public administration’ accounted for EUR 13,3 billion or 6,9 % of the Union budget in 2024, of which Parliament accounts for EUR 2,4 billion or 18,1 %; stresses the fact that the Court found that the level of error in spending on ‘European public administration’ was not material;

9. Notes that the Court’s annual report on the implementation of the budget concerning the financial year 2024 specifically examined the supervisory and control systems of Parliament, in particular the implementation of internal control standards, risk management, and the functioning of key controls defined in the Financial Regulation, including ex ante and ex post controls on payments, as well as a statistically representative sample of 70 transactions covering the full range of spending under this Multiannual Financial Framework Heading and the information on compliance with rules and regulations given in the annual activity reports of all Union institutions and bodies;

10. Takes note of the observations of the Court with regard to Parliament’s internal rules; notes that Parliament’s administration is subject to the Financial Regulation and its procurement rules; however, notes that for political groups the Bureau has adopted the Rules on the use of appropriations from budget item 400, which contain a number of specific provisions for certain procurement procedures; recalls that political groups manage the funds allocated to them according to the principles of indirect management of funds in analogical application of Article 62(1), point (c), of the Financial Regulation; considers that these rules themselves replace the ‘contribution agreements’ referred to in Article 158(7) of the Financial Regulation; stresses that an external auditor for each group, selected from a list of audit companies established by Parliament’s administration, certifies their respective annual accounts to ensure compliance which guarantees a neutral level of control; highlights that the Court also scrutinises the activities of the political groups in its annual report;

11. Notes that only three auditors were included in the list of audit firms selected to audit the political groups’ accounts, regretting the limited choice available; calls on Directorate-General for Finance (DG FINS) to open future selection procedures to all qualified European auditors, including those based outside Belgium; further notes that the budgets allocated to political groups for the audits should be increased to ensure a more thorough audit on sound financial management and attract a broader range of auditing expertise;

12. Notes that according to Article 1.4 of the Rules on the use of appropriations from budget item 400, political groups shall be responsible to the institution for the use of appropriations, within the limits of the powers conferred upon them by the Bureau; remarks that they shall ensure that the appropriations are used in accordance with these Rules; welcomes the efforts of Parliament’s administration in assisting political groups with the aim of guiding their knowledge and capacity on financial management;

13. Recalls that the Union budget may be awarded to European political parties in view of their contribution to forming European political awareness and to expressing the political will of the citizens of the Union; notes that the Court audited one transaction, where it considered the expenditure ineligible, and found that Parliament’s administration was of the same opinion and had taken steps to recover the related expenditure; welcomes the conduct of Parliament’s administration in that regard, and in particular its commitment to applying a horizontal approach, guaranteeing equal treatment of all political parties;

Internal Auditor’s annual report

14. Notes that, at the meeting held on 8 December 2025 between the committee responsible and the internal auditor, the internal auditor presented his annual report;

15. Welcomes and supports the actions that the internal auditor has agreed with the responsible directorates-general as a result of the Internal Audit Service’s (IAS) assurance assignments; notes that the follow-up to these recommendations is systematically audited;

16. Notes that the 2024 follow-up process resulted in 24 of the 57 actions being considered as effectively implemented and therefore validated by the IAS; notes that the residual risk profile of 33 overdue actions concerned 24 actions with a significant risk, mainly related to cybersecurity and identity and access management; notes the enhanced cooperation with Directorate-General for Information Technologies and Cybersecurity(DG ITEC) to monitor the implementation and the residual risk;

17. Acknowledges that, in accordance with Article 118(9) of the Financial Regulation, the reports and findings of the internal auditor, as well as the report of the Union institution concerned, shall be accessible to the public, while ensuring adherence to data protection and confidentiality rules, as soon as the internal auditor has validated the action; notes that, in practice, the reports are published once all recommendations have been implemented; welcomes the fact that the internal auditor reports to the Parliament’s Committee on Budgetary Control on the annual audit activities carried out;

18. Welcomes the continued quality assurance and improvement programme of the IAS, primarily preparing for the introduction of the new global internal audit standards that were due to become effective in January 2025; welcomes, in particular, the adoption of the updated audit charter by the Bureau and the preparation of a 2025-2029 strategy for the internal audit function that strongly reflects the need for positive change and an ethics driven approach; takes the fact that 70 % of members of staff of the IAS’ have passed the certification exam to become an internal auditor as a further indicator of quality improvement;

Political priorities

19. Recalls that, in accordance with Articles 1.3.2, 2.7.1 and 2.7.2 of the Rules on the use of appropriations from budget item 400, the former political group Identity & Democracy (ID Group) submitted its final financial report on 8 October 2024 covering the period 1 January to 15 July 2024; recalls that the Parliament’s administration received the ID Group’s full financial archive in both electronic and paper format and conducted a risk-based ex post verification of the 2024 accounts, focusing on consistency checks and sample testing of high-risk contracts and donations; recalls the findings of Parliament’s administration that at least EUR 4 333 635,78 of budget item 400 appropriations were unduly spent by the group over the 2019-2024 term, exposing Parliament to a significant financial risk; shortcomings in the public procurement procedures were identified, and represent significant reputational risks for Parliament and for all political groups and Members;

20. Notes that the European Public Prosecutor’s Office (EPPO) announced that it opened an investigation into the alleged misuse of Union funds by the ID Group between 2019 and 2024;

21. Stresses that Parliament’s administration has transmitted the case file and cooperates fully with the EPPO’s investigation; notes that the Bureau wishes to know the outcome of the EPPO’s investigation before taking any recovery action; considers that Parliament’s administration may take, parallel to the EPPO’s criminal investigation, administrative measures to protect the Union’s financial interests and Parliament’s reputation; considers it of utmost importance that recovery actions are started as soon as possible, in full compliance with Article 3(3) of the Working Arrangement between the European Parliament and the European Public Prosecutor's Office;

22. Calls on the Bureau to reinforce the oversight by external auditors for groups by making more hours available for external auditors to perform their oversight role, to provide clearer guidance from DG FINS on the correct interpretation of rules for budget item 400 to avoid discrepancy between considerations of external auditors and DG FINS, in particular as regards procurement, and for DG FINS to provide more training and support on procurement to groups;

23. Notes that political groups have substantial autonomy over their IT services, which are used to store politically sensitive information; notes that, in a geopolitically turbulent world, such data should be stored on European servers by European providers to avoid external dependencies and risks; welcomes therefore the recent announcement to deliver a secure, sovereign cloud infrastructure to eliminate this dependency;

24. Emphasises the importance of maintaining institutional integrity and preventing undue interference; condemns any improper attempt to influence the legislative activities of Parliament;

25. Recalls that allegations of Russian influence in Parliament posed serious risks to democratic integrity, noting that some Members openly supported Russia while engaging in potentially linked side activities, underscoring the need for stronger safeguards;

26. Recalls that Article 4 of the Code of Conduct for Members of the European Parliament Regarding Integrity and Transparency requires precise declarations of financial interests by Members; regrets cases with insufficient detail in declarations on paid or unpaid outside activities, raising concerns about the quality of checks on conflicts of interests;

27. Expresses serious concern regarding allegations that Member States have engaged in spying and targeted Parliament; notes that the Commission has established an internal group to investigate these claims; urges Parliament to cooperate closely with the Commission and to share the working group’s findings with Parliament, provided that such sharing does not compromise any ongoing or potential legal proceedings;

28. Notes the potential of Artificial Intelligence (AI) for ensuring accurate and transparent information within the Union and its institutions, bodies, offices and agencies, while appropriately designed and governed AI systems can help detect and mitigate misinformation and disinformation, promotes accountability and upholds high standards of transparency in order to maintain public trust and strengthen democratic governance; is worried by the dominance of AI tools from companies in third countries and by data protection and confidentiality considerations when making use of third-party AI tools; calls for full transparency regarding the use of AI systems in the Union institutions' decisions and procedures, including the publication of detailed information on algorithms, and impact assessments; calls on Parliament’s administration to make a suite of AI tools available to Members and Parliament staff that answers to business needs of Members and guarantees confidentiality, integrity and availability of data processed by it by using on-premise infrastructure to prevent data leaks, and does not disclose information to third parties, in line with the current policies regarding the use of AI;

29. Considers that roll-call votes constitute a key instrument for ensuring transparency and accountability towards Union citizens; calls on Parliament to restrict the use of secret votes exclusively to elections or votes concerning individual persons;

Directorate-General for the Presidency

30. Recalls that the Directorate-General for the Presidency (DG PRES) provides expertise and facilitates the legislative and parliamentary work of the President, the Plenary and Parliament's governing bodies and Members at each stage of the parliamentary and legislative process; recalls that it is also responsible for inter-institutional relations, for protocol support to official visits and events sponsored by the President, for the management of classified Union information, and for the management of official and registered mail; notes that by 31 December 2024, there were 406 members of staff, of which 320 were officials, 29 were temporary agents, 55 were contract agents, 1 seconded national expert and 1 agency member of staff;

31. Notes that DG PRES’s final appropriations amounted to EUR 2 970 957 in 2024, representing 0,2 % of Parliament’s budget; highlights that, of that amount, a total of EUR 2 930 107 was committed; welcomes the high use of appropriations;

32. Notes that DG PRES’ activities were influenced by the end of the ninth and the start of the tenth legislative term, which caused challenges for the plenary planning and finalisation capacity at the end of the ninth term given the very high number of ordinary legislative procedure files agreed in the last months of the term, and the constitution of the new Parliament at the start of the tenth term with the election of the President and the Bureau;

33. Commends DG PRES for its activities concerning the implementation and follow-up of the new rules on integrity and transparency which included a first overall assessment of the technical implementation of the reform, and awareness-raising activities and provision of technical expertise and services on transparency, integrity and accountability issues;

34. Calls for the continuation and strengthening of interinstitutional cooperation and dialogue on integrity, transparency, and ethical standards within the Union institutions;

35. Highlights the persistent delays in the Commission’s handling of Parliamentary questions for written answer in recent years; regrets that the process has become increasingly bureaucratic and slow, resulting in systematic lack of respect for the deadlines laid down in Rule 144 of Parliament’s Rules of Procedure; stresses that the longest reply time was 475 days; welcomes the efforts made by DG PRES in recent years; calls upon DG PRES to work on their internal services and ensure full compliance with the deadlines established by Parliament and restore the Parliamentary questions for written answers system as an effective oversight instrument;

36. Calls on DG PRES to actively engage with parliaments of other Member States and third countries to develop proposals for effective scrutiny mechanisms, as well as ways to improve the quality and attendance at plenary debates within Parliament; calls on DG PRES to draw lessons from the structure of congressional hearings;

Directorate-General for Communication

37. Notes that Directorate-General for Communication (DG COMM)’s mission is to ensure that citizens understand the importance of Parliament so that they can improve engagement in the European democratic process; highlights that its key tasks are to collaborate with the media, to inform, explain and enhance the visibility of Parliament’s work, to increase awareness of Parliament among citizens in all Member States, stakeholders and opinion leaders through the European Parliament Liaison Offices (EPLOs) located in the Member States, to foster interaction with citizens through enhanced visitor projects, events and information campaigns and its presence on social media, and to provide expertise to Members and political groups on topics such as media intelligence and public opinion monitoring;

38. Notes that DG COMM’s final appropriations amounted to EUR 137 463 777 in 2024, representing 5,8 % of Parliament’s budget; highlights that, of that amount, a total of EUR 137 467 355 was committed; welcomes the high use of appropriations;

39. Recognises that communication regarding the European elections was at the forefront of DG COMM’s activities in 2024, most notably with the successful ‘Go-to-vote’ communication campaign, partnerships with over 300 civil society organisations and more than 18 000 journalists briefed; notes that all of DG COMM’s strategic projects in 2024, with a 94 % completion rate, were aimed at the European elections, with the remaining 6 % relating to the implementation of the new website structure;

40. Notes that DG COMM facilitated coverage of the European elections, which reached a record volume of reporting (+18 % compared to the previous elections), which DG COMM reports as particularly noteworthy in the final moments of the election cycle with election night (on 9 June 2024) covered by 149 television channels across 51 countries, and a majority of reporting online;

41. Notes the role of the EPLOs in liaising between Parliament and the public and stakeholders in the Member States in general, and in communicating about the European Elections; notes that all EPLOs have been equipped with audiovisual services for the Members, political groups and third parties to use in the Member States;

42. Notes 14 Europa Experience centres were open in 2024, attracting a total number of 957 209 visitors, with widely ranging visitor numbers, with Strasbourg (381 687) and Berlin (122 672) attracting the largest numbers of visitors, and Copenhagen (18 182) and Dublin (8 312) the lowest; notes the remark that Europa Experience centres are used as an EU hub for democratic engagement by EPLOs in the respective Member States that offer opportunities to attract a wider audience for Parliament’s messages;

43. Underlines the importance of thoroughly evaluating the lessons learned with the Europa Experience centres so far, in particular regarding the search for adequate buildings and how target groups can be reached effectively, identifying best practices, and adapting the future development of the Europa Experience centres to local needs and demonstrated impact; stresses that this reassessment should guide future adjustments or reconsiderations in further expansion, ensuring that all future investments are more efficient in serving their intended purpose of bringing Parliament closer to citizens and improving their understanding of the Union’s democratic process;

44. Recalls that new rules on payment of subsidies for sponsored visitor groups were adopted by the Bureau on 11 September 2023, with an entry into force date of 1 January 2024; notes that in 2024, 300 000 sponsored and non-sponsored visitors were invited by Members in Brussels and Strasbourg; notes that subsidies for such visitors’ groups amounted to 17 % of DG COMM’s expenditure in 2024; considers that additional efforts are implemented by political groups which also support their Members in the activities attracting citizens, and especially young people, to be informed about Members’ work in Strasbourg and Brussels with the financing from funds under budget item 400;

45. Notes the constant struggle that the Union faces with regard to safeguarding Union values and the integrity of the democratic process; acknowledges the growing attempts by foreign actors to influence the work of Parliament and emphasises the need for vigilance in countering disinformation originating outside the Union; recalls in that regard the European Parliament Resolutions of 1 June 2023 on foreign interference in all democratic processes in the European Union, including disinformation (2022/2075(INI)), and of 23 January 2025 on Russia’s disinformation and historical falsification to justify its war of aggression against Ukraine (2024/2988(RSP)); welcomes the actions taken by Parliament to prevent and react to disinformation; while recognising that no significant incident has yet occurred, stresses the importance of maintaining proactive measures to preserve the integrity of Parliament's public debate and votes; highlights the added value of initiatives like fact-checking meetings and summits, which play a crucial role in fostering transparency, equipping stakeholders with tools to counter misinformation, and strengthening collaboration among fact-checking organisations within and beyond the Union;

Directorate-General for Personnel

46. Recalls that the Directorate-General for Personnel (DG PERS) is responsible for the appropriate and efficient management of human resources within Parliament and ensures that Members are supported by a highly skilled workforce to enable them to duly fulfil their mandate; notes that by 31 December 2024, there were 499 members of staff, of which 290 were officials, 82 were temporary agents, 120 were contract agents, 2 seconded national experts and 5 agency members of staff;

47. Notes that DG PERS’s final appropriations amounted to EUR 1 225 341 375 in 2024 (EUR 1 163 329 780 in 2023), representing 51,4 % of Parliament’s budget; highlights that, of that amount, a total of EUR 1 160 835 147 was committed; welcomes the high use of appropriations;

48. Welcomes that, in 2024, DG PERS continued to organise competitions and selection processes, handling an increasing pool of applicants, and it also organised four nationality-specific competitions; welcomes the efforts made by DG PERS to organise competitions, ensuring their timely completion and maintaining the necessary quality standards; welcomes that over 441 candidates were successfully shortlisted on reserve lists; regrets however that the European Personnel Selection Office (EPSO) has encountered systematic issues with the organisation of competitions and the lack of an available pool of candidates suited for Parliament’s needs; regrets that the average duration between publication of the notice of competition and the final interview for each competition, is more than a year; acknowledges the general difficulties encountered by DG PERS and other directorates-general in attracting and retaining talent, which has an impact on the performance of Parliament’s workforce; calls for more efficient, better targeted and shorter selection procedures that would result in increasing the attractiveness of Parliament as an employer and allow the directorates-general to speedily recruit the specialist profiles needed to support their work;

49. Welcomes Parliament’s nationality-specific competitions with the aim of improving the geographical balance of Parliament’s staff members by offering a wider pool of candidates from underrepresented Member States; regrets the lack of geographical balance within Parliament’s senior and middle management; insists that improvements are needed and asks the Secretary-General to report back on the progress achieved in correcting the geographical imbalance within Parliament’s staff to the discharge authority;

50. Notes DG PERS’ key achievement of the efficient recruitment of an unprecedented number of 1 339 Accredited Parliamentary Assistants (APAs) by the July constitutive session, with the total number of APAs holding effective contracts by the end of the year increasing to 2 024, and the off-boarding of about 800 APAs; considers APAs to be a great asset to the Institution and commends DG PERS in its efforts in supporting efficient and effective recruitment by the Members;

51. Acknowledges that the work of APAs is an integral part of the work of Members and therefore of Parliament; notes that following the adoption of the APA statute in 2009, their status over the years has been protected by the rules; notes the efforts made by Parliament to create a framework for providing support to APAs;

52. Notes with great concern the reports of a data breach centered on Parliament’s recruitment application PEOPLE, affecting mainly non-permanent members of Parliament staff, including APAs, and the long delay between the breach and the information and compensation to the data subjects of the breach; regrets that the data breach involved ID card details, birth certificates, diplomas, employment history, medical records, rights to entitlements, insurance and documents related to proof of work dating back for up to 10 years; welcomes the reimbursement scheme that the Secretary-General introduced, in line with Parliament’s duty of care, to cover the costs of replacing ID cards and/or passports of affected PEOPLE application users, with EUR 51 874 paid to date; regrets that the cost of the travel to the country of origin for these administrative procedures was not covered; considers that the administration has not provided a clear analysis to the discharge authority of the reasons for the breach, the measures taken to recover the system concerned, or the measures taken to prevent a similar breach from happening again;

53. Notes that DG PERS has implemented a new APA-People IT system, enhancing the recruitment process by centralising contract management and enabling Members’ access, alongside a fully digitalised procedure for medical recruitment check-ups; calls on DG PERS, in cooperation with DG ITEC, to make sure the cybersecurity of this system is up to standard, preventing leaks of personal data; considers that the cybersecurity of IT systems containing the personal data of all members of staff is of the utmost importance and calls on DG PERS to closely cooperate with DG ITEC to achieve this;

54. Notes that, in 2024, DG PERS supported the implementation of gender and diversity roadmaps and developed training courses on diversity and inclusion for all members of staff; welcomes that the Equality, Inclusion and Diversity Unit (EIDU) of DG PERS streamlined its internal reasonable accommodation procedure in 2024, fostering equality, inclusion and diversity, and also provided advice to the Learning & Development Unit on reasonable accommodation for training courses; welcomes that the unit also organised 20 training courses and awareness events for 2 334 participants, including a new diversity and inclusion course for all members of staff, and hosted events on gender equality, disability and LGBTQI+ inclusion;

55. Welcomes the adoption of a common inter-institutional decision regarding a housing allowance for lower-grade staff living in Luxembourg; considers it a necessary instrument to support lower-grade staff to balance the disproportionately high housing costs, as well as a necessary tool to increase the attractiveness of the Luxembourg site of the Parliament;

56. Recalls the launch of the Parliament wide anti-harassment campaign ‘United against Harassment’ on 22 October 2024, contributing to a safe work environment; welcomes that in addition to the information campaign, the training course ‘Respect and dignity at work - Preventing conflict and harassment in the workplace’ for Members was mandatory and completed by Members in the first year of the legislature;

57. Welcomes the possibility for members of staff to telework from abroad for five days per year; calls for a proactive monitoring and evaluation of the new ways of working;

Directorate-General for Infrastructure and Logistics

58. Recalls that the Directorate-General for Infrastructure and Logistics (DG INLO) is responsible for Parliament’s buildings, works, facility management, and logistics; notes that DG INLO also provides catering and transport, and manages and equips Parliament’s office and meeting spaces; recalls that DG INLO most notably managed Parliament's building portfolio of around 1.3 million m² in Brussels, Luxembourg, Strasbourg, the Liaison Offices and Europa Experience facilities in the Member States; notes that by 31 December 2024, DG INLO was made up of 635 members of staff, of which 311 were officials, 20 were temporary staff, and 326 were contract staff;

59. Notes that DG INLO’s final appropriations amounted to EUR 258 638 966 in 2024, representing 10,9 % of Parliament’s budget; highlights that, of that amount, a total of EUR 256 935 431 was committed; welcomes the high use of appropriations;

60. Welcomes that, in 2024, the administration implemented Parliament’s ‘Building Strategy Beyond 2019’, and achieved its main objectives; notes that DG INLO, after years of expansion brought on by the growth of Parliament’s institutional powers, now concentrates on the consolidation of Parliament’s building stock and renovation of existing premises; welcomes DG INLO’s commitment to further developing Parliament’s role in the cities of Strasbourg, Brussels, and Luxembourg, fostering projects of common interest, and connecting the sites to the surrounding areas;

61. Notes with concern the persistent shortage of meeting and seminar rooms within Parliament, which makes booking spaces increasingly difficult and requires planning far in advance; regrets that this situation hinders the efficient organisation of parliamentary work and limits flexibility for Members and members of staff; expresses concern that the upcoming renovation of the SPAAK building, while necessary, will exacerbate the existing room shortage; calls on Parliament’s administration to implement measures to mitigate the impact of the renovation and to ensure that sufficient facilities are available to support Parliament’s operational needs;

62. Takes note of building projects in 2024, and in particular, the completion of the West Wing of the ADENAUER II building in Luxembourg, bringing all Parliament’s members of staff and services together under the same roof; notes that the new security and visitors’ reception pavilion in the WEISS building in Strasbourg was completed in time for the start of the new legislature in July 2024; notes the acquisition of the TRÈVES II building in Brussels, further consolidating Parliament’s stock of buildings in the city’s European quarter;

63. Recalls that during its meeting on 12 June 2023, the Bureau discussed the steps for the renewal of the SPAAK building; notes that the Bureau expressed a preference for a comprehensive environmental renovation and approved the project on 11 December 2023; appreciates that the SPAAK renewal project will be used as a reference for sustainable building techniques for other building operations; notes that DG INLO has made progress with the preliminary projects in connection with the SPAAK building renovation by launching studies in connection to the new central technical room of Directorate-General for Logistics and Interpretation for Conferences (DG LINC), the reorganisation of the Print Shop, the move of the Cabinets and the media and press area;

64. Notes that DG INLO develops a concept for optimisation of office space with the aim to use current offices in a manner which uses the full potential of Parliament’s members of staff and keeps them socially engaged inside Parliament; notes that for this concept the MARTENS, TRÈVES II and ARENDT buildings in Brussels are used as an inspiration, focusing on 'activity-based workplace' including social areas for meetings, informal gatherings and exchanges; notes that a general concept was also studied for the KOHL building, taking into account its structural limitations and budgetary constraints; calls on DG INLO to make the perspectives of users central to the development of this concept and to prioritise its implementation in buildings where optimisation is most needed;

Directorate-General for Finance

65. Recalls that DG FINS is the administrative body responsible for Parliament’s budgetary and financial affairs; notes that by 31 December 2024, there were 262 members of staff, of which 134 were officials, 51 were temporary agents, 77 were contract agents, and there were no agency members of staff;

66. Notes that DG FINS’s final appropriations amounted to EUR 442 954 175 in 2024, representing 18,6 % of Parliament’s budget; highlights that, of that amount, a total of EUR 441 848 935 was committed (99,75 %); welcomes the high use of appropriations;

67. Calls on DG FINS to actively engage with the OECD’s Best Practices for Parliaments in Budgeting (2022–23) recommendations and strengthen implementation of performance-based budgeting; recalls that many Member States have already adopted performance-based budgeting and reported significant savings;

68. Notes that 2024 was a special year for DG FINS in that it was the year of the European elections, which took place in June 2024; notes that support activities for Members increased significantly in 2024, managing rights and obligations of both outgoing and newly elected Members;

69. Recommends that DG FINS establishes a risk-based approach to controlling and auditing Members’ expenditure; acknowledges that it is essential to have a (sample based) baseline level of control to ensure compliance with the rules; welcomes that in the event of a higher risk of irregular spending by a Member, the administration can exercise its right to check the funds concerned;

70. Acknowledges the problem of attracting members of staff to DG FINS, caused by a lack of candidates on EPSO lists in finance and IT fields, and difficulties in attracting members of staff to Luxembourg, where 45 % of DG FINS posts are based; notes the difficulty in attracting members of staff to Luxembourg because the remuneration on the local labour market is equal or better than in Parliament, and the cost of living is high, particularly as regards housing;

71. Takes note of the ‘2024 DG FINS Digital and Capital Transformation’ initiative, the first two programmes of which (‘Digital transformation for improved financial services for Members’ and ‘Digital transformation for improved services for Parliament’s administration’) seek to further the digital transformation of the services offered by DG FINS, whether those be Members or the institution’s financial actors; notes that the third strategic programme (‘Capital Transformation for a more productive and cohesive workplace’) aims to create a more productive and cohesive working environment;

72. Welcomes the work done by DG FINS in the aftermath of the 2024 European Elections, with the departure of outgoing Members, and welcoming of new Members and the related administrative proceedings; recalls the successful welcome village and the information from various services brought together to allow Members to avail of a one-stop-option for being informed and making the necessary declarations at the start of their mandate; commends DG FINS for preparing 705 individual files, including simulations of the status of their social and financial entitlements, and for preparing the four notices from the Quaestors to inform Members of their rights and obligations at the end of the parliamentary term;

73. Notes the statement of assurance signed by the Director-General of DG FINS; notes the remark made in the statement of assurance concerning the residual risk of errors or irregularities in the reimbursement of certain travel expenses for Members, mainly concerning the reimbursement claims for travel by car, and the payment of distance and duration allowance, as the actual expenses incurred cannot be verified since there is no requirement to submit proof of these costs claimed for reimbursement; notes that the financial impact of this residual risk might exceed EUR 9 million per year; notes the mitigating actions suggested by DG FINS and calls for their swift implementation;

74. Welcomes the intensified work on the ‘EP Finance Academy by DG FINS’ which concerned the provision of twelve online video tutorials, in addition to the existing offering of in-person and hybrid training courses; underlines the importance of training on financial matters for members of staff across Parliament, and welcomes the procurement training sessions for members of staff of the political groups, and invites DG FINS to provide enhanced support to political groups in the public procurement processes, in particular in light of the findings of the Court; suggests to DG FINS to provide an alignment of practices applied by different political groups in the public procurement field;

75. Notes that there is no obligation on Members to document their use of the funds under the General Expenditure Allowance (GEA); highlights that they can do so voluntarily in detail or by type of cost, on their own or with the support of an external auditor, and that they can choose to have this information published in whole or in part on their online page on Parliament’s website in accordance with Rule 11(2) of Parliament’s Rules of Procedure; considers maximum transparency a good practice; welcomes that a simplified list of types of costs is integrated into the Implementing Measures for the Statute for Members (IMSM)and that an amendment clarifying the possibility for Members to use the GEA when an exhaustion of other allowances has also been adopted; notes that all Members have been informed about the specifics of this allowance;

76. Notes that the GEA was EUR 4 950 per month in 2024 and accounts for approximately EUR 40 million per year spent without any requirements for financial management; regrets that, at its meeting on 17 October 2022, the Bureau adopted this decision without establishing any oversight framework;

77. Recalls that the European Ombudsman, in her recommendation of 29 April 2019 in case 1651/2018/THH, found that Parliament’s refusal to grant public access to documents related to the revision of the list of expenses covered by the GEA constituted maladministration, recommending access be granted to the Parliament Bureau’s ad hoc Working Group proposal; regrets that Parliament rejected this recommendation and urges reconsideration;

78. Calls for reform of the GEA, whereby Members keep all receipts related to the GEA, annually publish a private overview of expenditure to DG FINS, and that Parliament establish an annual 5 % sample check of GEA expenditure by Members;

Directorate-General for Information Technologies and Cybersecurity

79. Recalls that DG ITEC provides Parliament with information and communications technology (ICT) services and equipment, videoconferencing and multimedia services as well as publishing and printing services; notes that by 31 December 2024, there were 579 members of staff in DG ITEC, of which 369 were officials, 70 were temporary agents and 140 were contract staff;

80. Notes that DG ITEC’s final appropriations amounted to EUR 179 396 522 in 2024 representing 7,5 % of Parliament’s budget; highlights that, of that amount, a total of EUR 179 349 479 was committed; welcomes the high use of appropriations;

81. Takes note of DG ITEC’s continued efforts to provide cybersecurity given the ever growing threat and risk landscape affecting Parliament; notes the entry into force of Regulation (EU, Euratom) 2023/2841 of the European Parliament and of the Council which formalised the mission of CERT-EU as the Cybersecurity Service for Union entities; notes that Regulation (EU, Euratom) 2023/2841 also establishes an Interinstitutional Cybersecurity Board (IICB), responsible for monitoring and supporting the implementation of that Regulation in all Union entities; notes that Parliament has been the Chair of this board since 2024;

82. Takes note that following the Bureau’s decision in February 2021 regarding the necessity to house Parliament’s data centre in the highest available industry standard (Tier IV), DG ITEC awarded the contract in 2022, allowing for the set-up and roll-out of the data centre in 2023; highlights that this significant investment ensures a futureproof infrastructure for years to come, and is key in maintaining a robust hybrid work environment for Parliament;

83. Underlines that cybersecurity must be seen as an integral, ongoing priority across all stages of operations rather than merely as a target; highlights that cybersecurity requires a comprehensive strategy that encompasses all aspects of digital governance within Parliament; calls for a review of Parliament’s IT governance structures, advocating for a more robust and adaptable approach to cybersecurity that considers the full lifecycle of information systems, in view of the increasing number of applications, currently more than 20, that are directly accessible via the internet; highlights that this situation requires enhanced oversight to minimise vulnerabilities and protect institutional data from external threats;

84. Calls for continued investments in cybersecurity infrastructure, as well as ongoing education and resources for members of staff, to reinforce a culture of security consciousness that strengthens Parliament's resilience against potential digital threats;

85. Notes the emphasis on creating awareness among all Members and staff concerning cybersecurity; welcomes the training offer provided by DG ITEC and DG PERS; notes the high number of participants in the training courses on cybersecurity, reaching 33 participants for training courses and at least 1 800 participants in awareness raising activities;

86. Notes that the current Human Resources Management system (HRM Portal) remains insufficiently integrated with other Parliament systems; takes note that simple procedures such as leave requests still require APAs to download, print, scan and manually transmit documents, while leave balances must be checked on a separate platform; stresses that these fragmented processes create an unnecessary administrative burden and workflow inefficiencies; calls on the administration to modernise and streamline these procedures and to ensure full interoperability between HRM tools and other Parliament systems;

87. Highlights that support to Members has been expanded to include non-working hours and office closing days; notes that to meet the evolution of Members' needs and working practices, based on user surveys and on direct requests of the Governing Bodies, a new set of dedicated IT support services have been deployed for Members' private MacOS and iOS devices; highlights that technical assistance for social media is being promoted, together with a full range of services related to the technical aspects of audiovisual creation;

88. Welcomes the establishment of a new governance framework for AI, with an AI Governance Board overseeing Parliament’s AI strategy and roadmap and ensuring regulatory compliance and ethical oversight, an Inter-DG Steering Group on AI responsible for drafting AI strategies, develop key capabilities and ensure long-term safety and sustainability, and an AI Centre of Competence within DG ITEC, that guides, promotes and monitors AI initiatives across Parliament; notes that this governance framework will ensure transparency and compliance with Regulation (EU) 2024/1689 of the European Parliament and of the Council, which entered into force on 1 August 2024 with its provisions becoming applicable from 2025 onwards; notes that Parliament’s members of staff can make use of third-party publicly available generative AI tools if they respect the guidelines on the use of publicly available AI tools for Parliament’s members of staff, approved by the Secretary-General on 16 April 2024, under the strict understanding that they support professional duties only;

Horizontal issues with implications on Parliament’s budget for the 2024 financial year

Transparency and ethics

89. Notes that, in 2024, six reports of whistleblower cases were received under the Internal Rules Implementing Article 22c of the Staff Regulations, five through official channels and one from another Union institution; notes that one case was referred to the EPPO, two led to administrative inquiries, and one was sent to the Consultative Committee on the Code of Conduct of Members, with the external report also triggering an inquiry;

90. Welcomes that ethics training remained a priority but regrets that only 13 ‘Let’s Talk Ethics’ sessions trained 178 staff, tailored courses reached 109 participants, and the mandatory induction for APAs achieved a 72 % completion rate; welcomes that the new course for managers on ethical leadership and harassment prevention trained 320 managers across 33 sessions;

91. Insists that the measures of transparency, accountability, and ethical governance be reinforced; considers that Parliament has to strengthen its culture of integrity, embedding ethical standards into daily operations and reinforcing its legitimacy in oversight;

Digitalisation, cybersecurity, and AI

92. Calls on Parliament to continue to strengthen its efforts and address concrete critical challenges such as cybersecurity and AI;

93. Recalls that the AI Governance framework was established by the Bureau in March 2024; underlines the urgent need to adopt a comprehensive AI strategy and a roadmap, including a proposal for an action plan;

94. Notes that the work is progressing on Parliament’s internal platform dedicated to generative AI; reiterates that this platform is a key element for the compliant and secure implementation of AI projects;

95. Calls on Parliament’s administration to ensure that AI projects are carried out in full conformity with governance requirements, while providing access in a way that both safeguards sensitive data and allows the use of publicly available information;

Voluntary Pension Scheme(VPS)

96. Notes with concern the excessively high costs of the Voluntary Pension Scheme, which impose a substantial and unsustainable burden on the Union budget through a persistent deficit of EUR 105 million at the end of 2024 and limited assets of EUR 23,17 million projected to be exhausted by late 2026; notes that escalating obligations stem from payment commitments to over 900 members until at least 2074;

97. Notes that, at its meeting on 12 June 2023, the Bureau decided on a combination of measures to change the conditions of the voluntary pension scheme to address the situation; highlights that these measures included the reduction of the nominal pension by 50 % not only to future beneficiaries holding pension rights in the process of being acquired but also to current beneficiaries already holding acquired pension rights, that the yearly indexation of the pension amounts be frozen, and that the retirement age is increased from 65 to 67 for the beneficiaries who have not yet reached pension age; highlights that the effects have been estimated by the actuaries to decrease the pension obligation of the voluntary pension as of 1 July 2023 with actuarial assumption on 1 July 2023;

98. Notes that the Bureau also introduced a ‘hardship clause’ allowing beneficiaries to submit a request to the Quaestors for an increase in the pension amount in cases where the reduction is substantial; notes that the Bureau further introduced the possibility of a voluntary and definitive withdrawal from the voluntary pension scheme in the form of a one-off final lump sum;

99. Notes that the Bureau decision of 12 June 2023 has been challenged by a 405 voluntary pension scheme beneficiaries and that they have filed a complaint in the Court of Justice of the European Union (CJEU); recalls the remarks made by the Secretary-General in the hearing of 8 December in anticipation of the ruling of the CJEU and the potential courses of action; notes that the General Court of the European Union ruled on 17 December 2025 to dismiss the actions of the former Members; asks the administration and the Bureau to address the matter once again only after the legal assessment of the CJEU is delivered in order to consider the future of the voluntary pension scheme and Parliament’s role therein;

Annual report on contracts awarded

100. Recalls that the Financial Regulation specifies the information to be provided to the budgetary authority and to the public concerning the award of contracts by Parliament; notes that the Financial Regulation requires publication of contracts awarded with a value greater than EUR 15 000, a value that corresponds to the threshold above which a competitive tendering procedure becomes compulsory; notes that, of a total of 192 contracts awarded in 2024, 95 were based on an open procedure, with a value of EUR 814,2 million, and one on a restricted procedure, with a value of EUR 208 000; notes that 81 contracts were awarded by negotiated procedures, with a value of EUR 173 million;

101. Notes that the total number and value of contracts awarded decreased in 2024 (192) compared to 2023 (242); notes that, as a result, the number of open and negotiated procedures and their values are lower than in 2023;

Political groups (budget item 400)

102. Notes that 2024 was a challenging year for presenting the expenditure accounted under budget item 400 for two reasons, the first being that it was an European election year, with expenditure split between the first half of 2024 (the ninth legislative term) and the second half of 2024 (the tenth legislative term), and the fact that the final accounts that were audited for the first half of 2024 of one of the political groups (ID Group) contained serious irregularities; notes that the first Vice-President, in the hearing on 8 December, also indicated that there was additional information asked regarding the accounts for the second half of 2024, which was still awaited by the Bureau before taking a decision on providing the information to the discharge authority; strongly regrets that, in the absence of the required supporting documentation, the Bureau cannot approve the consolidated information on budget item 400; urges the Bureau to inform the discharge authority about the relevant financial information for budget item 400 as soon as it is available;

103. Notes reports accusing the Patriots for Europe (PfE) Group of misusing at least EUR 171 644 in funds during the second half of 2024; notes that Parliament’s administration has requested clarification from the PfE Group; regrets that documents clarifying these expenditures have still not been provided;

104. Encourages Parliament to explore alternative arrangements to the exclusive financial responsibility entrusted to political groups; calls for strengthened oversight mechanisms within DG FINS to ensure sound financial management, effective controls and full accountability for public funds;

European political parties and European political foundations

105. Highlights that the preservation of democratic integrity and the establishment of a fair environment for European political parties and European political foundations are crucial for the effective functioning and credibility of the Union; remarks that the Authority for European Political Parties and European Political Foundations (‘the Authority’), an independent Union body, has been actively involved in this endeavour since its establishment on 1 September 2016 and as of 1 January 2017 when it achieved its full operational status; remarks that the Authority is tasked by the Union legislator with registering, monitoring compliance, and where necessary, imposing sanctions on European political parties and European political foundations;

106. Notes with satisfaction that the Authority has been proactively reaching out and raising awareness among a network of bodies and institutions relevant to the common defence of European democracy; highlights that, in particular, the Authority worked with Parliament, which is responsible for the secretariat of the Committee of Independent Eminent Persons, to maximise procedural efficiency; notes that cooperation on the operational aspects was also strengthened with several other Union stakeholders, including the European External Action Service and the European Data Protection Board; notes that the Authority has strengthened its cooperation with Europol by signing a Memorandum of Understanding on strategic information exchange concerning cyber-enabled unlawful interference in Union democracy;

107. Notes that, in 2024, the Authority issued several preventive compliance recommendations to European political parties and foundations to address compliance risks before they materialise, especially to improve their internal processes in the area of donations, contributions and the activities they plan to organise; welcomes that the Authority also provided guidance upon request in 11 instances;

108. Notes that the Authority has, in eight cases, given the European political parties and European political foundations the opportunity for corrective measures related to financial compliance controls concerning prohibited donations, and cases of funding other entities in the context of joint activities; welcomes that the Authority continues to monitor if corrective measures with long-term effects are ensuring sustained compliance in the areas concerned; notes that the Authority adopted one sanction decision in the course of 2024;

109. Welcomes that the Authority also continued publishing extensive guidance on its website referring to the most commonly identified risk areas and potentially problematic structures in the governance of European political parties and European political foundations; welcomes that it also communicated its findings and guidance of general interest to all European political parties and European political foundations;

110. Welcomes the publication of Regulation (EU, Euratom) 2025/2445 of the European Parliament and of the Council, which introduces new requirements for European political parties and European political foundations with the aim of strengthening democratic integrity and resilience; underlines in particular that European political parties now also have to ensure compliance of their member parties, and European political foundations of their member organisations, with the values on which the Union is founded as enshrined in Article 2 of the Treaty on European Union (TEU); further notes that safeguards against foreign interference have been reinforced, and that the revised sanctions system requires sanctions for quantifiable infringements – such as breaches of donation rules or the prohibition on providing funding to national parties – to be imposed without offering an opportunity for corrective measures; positively notes in this context the comprehensive preventive guidance offered by the Authority with its Regulatory Compliance Action Plan ('R-CAP') so as to facilitate smooth and effective implementation; encourages the decision to introduce eligibility checks also within member organisations, in order to ensure full coherence of also the member organisations with the values of Article 2 TEU and to uphold democratic integrity in Parliament’s funding of European Political parties;

111. Notes that the Authority can initiate a verification of compliance with the values upon which the Union is founded only upon a request lodged by Parliament, Council or the Commission;

112. Stresses, that in light of the widened scope of the values verification procedure, which now also applies to member parties and member organisation, and other novelties in Regulation (EU, Euratom) 2025/2445, including the welcome updates for the protection of European democracy against foreign interference, it is essential to enhance appropriately the human resources of the Authority;

113. Notes that, in 2024, the appropriations entered under budget item 402 were used as follows:

114. Notes that, in 2024, the appropriations entered under budget item 403 were used as follows: