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DRAFT 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

EMPL-PA-777055

Committee on Employment and Social Affairs · Rapporteur: Romana Tomc

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The Committee on Employment and Social Affairs calls on the Committee on Budgetary Control to incorporate its views into the discharge resolution for the Commission's 2024 budget implementation. It welcomes the Court of Auditors' clean opinion, notes the decline in outstanding commitments, and highlights the high error rate in cohesion spending. It regrets forecast decommitments, notes inflation's impact, and asks the Commission to implement outstanding audit recommendations.

Committee position. The Committee on Employment and Social Affairs proposes that the Committee on Budgetary Control incorporate its views into the discharge resolution, welcoming the clean opinion and calling for continued efforts on error rates and fund implementation.

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; calls for continued efforts to reduce it.
  4. Regrets the Commission's forecast of EUR 2.7 billion in decommitments for cohesion policy funds over 2025–2027, nearly seven times higher than in 2022; calls for faster implementation.
  5. Notes that inflation continued to affect the 2024 Union budget, raising costs and eroding the real value of appropriations and the effectiveness of ESF+.
  6. Asks the Commission to implement as soon as possible all outstanding Court of Auditors' recommendations.

Who is affected

  • The Commission, which is asked to implement audit recommendations and improve fund absorption.
  • Beneficiaries of cohesion policy funds and ESF+, affected by decommitments and inflation.

Figures and deadlines

  • EUR 507.4 billion in total outstanding commitments at end of 2024.
  • EUR 543 billion in 2023, and EUR 33.5 billion above the Commission's June 2024 estimate.
  • Error rate for MFF heading 2: 5.7% in 2024, down from 9.3% in 2023; 2% materiality threshold.
  • EUR 2.7 billion in decommitments forecast for 2025–2027, nearly seven times higher than in 2022.