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

OPINION

The Committee on Employment and Social Affairs calls on the Committee on Budgetary Control, as the committee responsible, to incorporate the following into its motion for a resolution:

– 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, and to the Court of Auditors’ special reports;

1. Welcomes the European Court of Auditors’ clean opinion concluding that the EU’s 2024 consolidated accounts present fairly, in all material respects, the Union’s financial position at year-end;

2. Notes that total outstanding commitments amounted to EUR 507.4 billion at the end of 2024, including NextGenerationEU (NGEU), a decline from the record high of EUR 543 billion in 2023, standing EUR 33.5 billion above the Commission’s June 2024 estimate;

3. Observes that the Court of Auditors’ estimated error rate for MFF heading 2 ‘Cohesion, resilience and values’ fell to 5.7% in 2024, down from 9.3% in 2023, yet still exceeds the 2% materiality threshold; notes that spending under this heading remains high-risk due to its reimbursement-based nature and complex rules; calls for continued efforts to reduce the error rate;

4. Regrets that the Commission forecasts EUR 2.7 billion in decommitments for cohesion policy funds over 2025–2027, nearly seven times higher than in 2022; reiterates that this reflects persistently low absorption and calls for faster implementation of these funds;

5. Notes that despite easing, 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.

ANNEX: DECLARATION OF INPUT

The rapporteur for opinion declares under her exclusive responsibility that she did not include in her opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.