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OPINION (2025/2145(DEC))

On discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section III – Commission and executive agencies and the ninth, tenth and eleventh European Development Funds

EMPL-AD-777055

Committee on Employment and Social Affairs · Rapporteur: Romana Tomc

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The Committee on Employment and Social Affairs opinion on the 2024 EU budget discharge welcomes the Court of Auditors' clean opinion, notes high outstanding commitments, and calls for reduced error rates and faster fund absorption. It stresses the importance of cohesion policy and ESF+ for social goals, asks for full implementation of audit recommendations, and urges protection of EU financial interests.

Committee position. The Committee on Employment and Social Affairs calls on the Committee on Budgetary Control to incorporate its suggestions into the motion for a resolution on discharge.

Key points

  1. Welcomes the European Court of Auditors' clean opinion that the EU's 2024 consolidated accounts present fairly the Union's financial position.
  2. Notes total outstanding commitments of EUR 507.4 billion at end of 2024, down from EUR 543 billion in 2023, but EUR 33.5 billion above the Commission's June 2024 estimate.
  3. Observes the estimated error rate for MFF heading 2 fell to 5.7% in 2024 from 9.3% in 2023, still above the 2% materiality threshold, and calls for strengthened efforts to reduce it.
  4. Regrets the forecast EUR 2.7 billion in decommitments for cohesion policy funds over 2025-2027 and the low absorption rate of 5% by end of 2024; calls on Member States to speed up implementation.
  5. Recalls that cohesion policy under subheading 2a reduces disparities and supports the European Pillar of Social Rights and its headline targets.
  6. Recalls the importance of ESF+ for high employment and social protection; stresses that its current budget is insufficient to meet 2030 targets and calls for continued support.
  7. Calls on the Commission to bring crèche staff in-house to ensure good working conditions and contractual stability.
  8. Welcomes the Commission's pilot methodology to track gender equality expenditure in the 2021-2027 MFF.
  9. Asks the Commission to implement all outstanding Court of Auditors' recommendations as soon as possible.
  10. Calls on the Commission to use all available tools to address risks of serious breach of EU values and the rule of law in fund use.

Who is affected

  • Member States responsible for implementing cohesion policy funds and ESF+ programmes.
  • Crèche staff employed by the Commission, who should be brought in-house.
  • Civil society organisations and social partners involved in ESF+ implementation.

Figures and deadlines

  • EUR 507.4 billion in total outstanding commitments at end of 2024.
  • EUR 543 billion in outstanding commitments in 2023.
  • EUR 33.5 billion above the Commission's June 2024 estimate.
  • 5.7% estimated error rate for MFF heading 2 in 2024.
  • 9.3% error rate in 2023.
  • 2% materiality threshold.
  • EUR 2.7 billion in forecast decommitments for cohesion policy funds over 2025-2027.
  • 5% absorption rate of cohesion funds by end of 2024.