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OPINION (COM(2022/0223) – C90179/2022 – 2022/0162(COD))

On the proposal for a regulation of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (recast)

REGI-AD-738750

Committee on Regional Development · Rapporteur: Daniel Buda

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The Committee on Regional Development proposes amendments to the proposed recast of the EU's financial rules. It wants respect for the rule of law and fundamental rights added as a budget principle, with a new article on budget implementation. It seeks stronger protection of the EU budget against fraud and conflicts of interest, including data on recipients, beneficial owners and main contractors in a single IT system. It asks for clearer rules on transparency, in-kind donations, crisis procurement, green criteria and proportionality, and for lighter administrative burdens for local and regional authorities.

Committee position. The Committee on Regional Development calls on the Committee on Budgets and the Committee on Budgetary Control to take into account its amendments to the proposed recast of the financial rules, covering rule of law, transparency, fraud protection, crisis procurement and administrative simplification.

Key points

  1. Recast of Regulation (EU, Euratom) 2018/1046 should be for clarity and legal certainty, and definitions on budgetary guarantees and non-financial donations updated.
  2. The Commission may accept in-kind donations of any value for humanitarian aid, emergency support, civil protection or crisis management, transparently and without conflicts of interest.
  3. Performance should include sustainable implementation that does not hinder environmental objectives, and cohesion policy is named as a tool against climate change supporting the Paris Agreement.
  4. Standardised financial and reimbursement requests and data on recipients, beneficial owners and main contractors should be collected in a single integrated IT system for data-mining and risk-scoring.
  5. Published information on recipients should include name, unique identifier, locality, amount committed, purpose, main contractor, contract signature date and last reimbursement request date.
  6. The early-detection and exclusion system should be reinforced, and beneficial owners and affiliated entities, including main contractors, of an excluded entity may also be excluded or fined.
  7. Member States, Union institutions, executive agencies and Union bodies should apply the European Interoperability Framework, and proportionality should guide indirect management with harmonised control procedures.
  8. The definition of crisis should reflect the Covid-19 pandemic and Russian military aggression against Ukraine, allowing simplified procurement and contract changes in crises.
  9. Rules on dynamic purchasing systems should be simplified, including no four-year limit, electronic catalogues, waived opening and evaluation committees, and remote openings.
  10. Non-financial donations should become a new budget implementation instrument under direct management, providing a stable legal basis for crisis and emergency situations.
  11. New data rules on recipients should apply only to programmes under the post-2027 multiannual financial framework, with training for national, regional and local authorities.
  12. Respect for the rule of law and fundamental rights should be a budget principle, with a new Article 56a requiring the Commission to implement the budget accordingly and Member States to cooperate.

Who is affected

  • Member States and their authorities, which must cooperate on rule of law and transmit recipient data and take exclusions into account.
  • Local and regional authorities, for which administrative and financial burdens should be kept to a minimum and training provided.
  • Recipients of Union funds, beneficial owners and main contractors, whose data may be recorded and published.
  • Contracting authorities and tenderers, which must declare and assess professional conflicting interests.
  • The Commission, which implements the budget under the rule of law principle and runs the integrated IT system.

Figures and deadlines

  • Article 139(1), on serious misconducts for exclusion.
  • Article 146, on the panel for preliminary classification in law.
  • Article 138(1), on the early-detection and exclusion system database.
  • Article 176(3), on thresholds for modifying a contract or framework contract in a crisis.
  • Article 9 of Regulation (EU) 2020/852, on environmental objectives.
  • Article 3, point (6), of Directive (EU) 2015/849, on beneficial owners.
  • Article 179(1) and Article 182(1), on thresholds for contracts and external actions.
  • Article 77(3)(b) of Regulation (EU) No 1060/2021, on the annual control report.