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DRAFT OPINION (2024/2030(DEC))

On discharge in respect of the implementation of the budget of the decentralised agencies for the financial year 2023

EMPL-PA-765075

Committee on Employment and Social Affairs · Rapporteur: Romana Tomc

✦ In short · AI summary of this text, generated 4 Sept 2026

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The Committee on Employment and Social Affairs calls on the Committee on Budgetary Control to incorporate its opinion into the discharge resolution for five EU agencies for 2023. It recommends granting discharge to the agencies' Executive Directors and asks them to implement outstanding European Court of Auditors recommendations.

Committee position. The Committee on Employment and Social Affairs recommends granting discharge to the Executive Directors of Eurofound, EU-OSHA, Cedefop, ETF, and ELA for the 2023 financial year.

Key points

  1. Expresses satisfaction that the European Court of Auditors declared the accounts of Eurofound, EU-OSHA, Cedefop, ETF, and ELA legal and regular for 2023.
  2. Welcomes the agencies' cooperation and calls on the Commission to better use their expertise in policy areas.
  3. Acknowledges that high inflation in 2023 significantly affected agencies' operational budgets, especially in member states with highest inflation.
  4. For Eurofound: appreciates its work, notes the 16.8% carryover rate above the 15% benchmark, and the Commission's recommendation to improve staff training.
  5. For EU-OSHA: appreciates its activities, notes the 29% carryover rate, welcomes cost-cutting actions, and notes the recommendation to strengthen cooperation.
  6. For Cedefop: appreciates its work on vocational training, notes corrective action on subsistence allowances, and the recommendation to review its Management Board's working arrangements.
  7. For ETF: appreciates its work, notes the recommendation to improve staff balance and cooperate with ELA and EIGE.
  8. For ELA: notes the ECA's qualified opinion on payments, irregular contract awarding, shortcomings in ex-ante checks, and high carryover and cancelled appropriations.
  9. Asks the agencies and the Commission to implement all outstanding ECA recommendations as soon as possible.
  10. Recommends granting discharge to the Executive Directors of the five agencies for the 2023 budget.

Who is affected

  • Eurofound, EU-OSHA, Cedefop, ETF, and ELA: their Executive Directors are recommended for discharge, and they must address ECA remarks.
  • The European Commission: called on to ensure better use of agencies' expertise and to implement recommendations.

Figures and deadlines

  • 16.8% carryover rate for Eurofound, above the 15% benchmark.
  • 29% carryover rate for EU-OSHA, above the 15% benchmark.
  • 3.8% irregular expenditure for ELA, above the materiality threshold.
  • 26% carryover rate and 19% of Title II appropriations cancelled for ELA.