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Discharge 2023: EU general budget - Commission, executive agencies and European Development Funds

TA-10-2025-0077 · P10_TA(2025)0077 · PE764.988

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Parliament grants discharge to the Commission, six executive agencies, and the ninth, tenth and eleventh European Development Funds for the 2023 budget, and approves the closure of the accounts. It also adopts a resolution with observations on budget implementation. The resolution notes the Court of Auditors' adverse opinion on expenditure legality and regularity for the fifth year, with an estimated error rate of 5.6%, and calls on the Commission to present an action plan to reduce it. It expresses concern about record-high outstanding commitments (EUR 543 billion) and debt (EUR 458.5 billion), and calls for new own resources and measures to protect the budget from risks. The resolution makes detailed recommendations on cohesion policy, agriculture, migration, defence, external action, and the Recovery and Resilience Facility, including calls for simplification, better controls, and transparency.

Key points

  1. Grants discharge to the Commission for the EU general budget, to the directors of six executive agencies, and to the Commission for the ninth, tenth and eleventh European Development Funds for 2023.
  2. Approves the closure of the accounts of the EU general budget and of the ninth, tenth and eleventh European Development Funds for 2023.
  3. Regrets the Court of Auditors' adverse opinion on expenditure legality and regularity for the fifth consecutive year and its qualified opinion on Recovery and Resilience Facility expenditure.
  4. Calls on the Commission to present an action plan within four months to reduce the error rate, which reached 5.6% in 2023, and to align methodologies with the Court.
  5. Expresses concern about record-high outstanding commitments (EUR 543 billion) and debt (EUR 458.5 billion), and calls for new own resources and measures to protect the budget from risks.
  6. Calls for simplification of rules and procedures, digitalisation, and better support for SMEs, new applicants, and other stakeholders, while ensuring robust controls.
  7. Urges the Commission to ensure no EU funds go to entities linked to terrorism or extremism, and to improve transparency on final beneficiaries, including through the Financial Transparency System and Transparency Register.
  8. Calls for strict implementation of the Rule of Law Conditionality Mechanism and for measures to protect final beneficiaries when rule of law is breached.
  9. Makes recommendations on cohesion policy, including addressing the high error rate (9.3% in Heading 2), improving management and control systems, and avoiding decommitments.
  10. Calls for increased support for eastern regions bordering Russia and Belarus, and for continued funding for research, transport, and other priorities.
  11. Expresses concerns about the Recovery and Resilience Facility's implementation, including errors, double funding risks, and lack of transparency on final recipients, and calls for corrective measures.
  12. Calls on the Commission to address issues in external action, including improving controls, ensuring visibility of EU funding, and preventing funds from reaching terrorist-linked entities.

Who is affected

  • The Commission and its executive agencies receive discharge and must implement the resolution's recommendations.
  • Member States are urged to improve management and control systems, reduce error rates, and ensure transparency of EU funds.
  • Beneficiaries of EU funds, including NGOs and SMEs, face calls for greater transparency and compliance with EU values.
  • The European Anti-Fraud Office (OLAF) and the European Public Prosecutor's Office (EPPO) are to receive adequate resources and cooperation.
  • UNRWA and other organisations receiving EU funds in third countries are subject to enhanced controls and conditionality.

Figures and deadlines

  • Overall error rate estimated by the Court: 5.6% for 2023.
  • Outstanding commitments reached EUR 543 billion at end of 2023.
  • Outstanding debt from borrowing reached EUR 458.5 billion at end of 2023.
  • Error rate in cohesion policy: 9.3%.
  • Total liabilities: EUR 679.9 billion; total assets: EUR 467.7 billion.
  • Estimated value of incurred but not yet claimed eligible expenses: EUR 155.2 billion.
  • Total RRF disbursements by end of 2023: EUR 220.8 billion.
  • EPPO had 206 active investigations related to RRF funds with estimated damages over EUR 1.8 billion.

Legal basis: Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union, and Article 106a of the Treaty establishing the European Atomic Energy Community.