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Discharge 2022: EU general budget - Commission

TA-9-2024-0228 · P9_TA(2024)0228 · PE753.552

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Parliament grants the Commission discharge for the 2022 EU general budget and approves the closure of the 2022 accounts. It also grants discharge to the directors of six executive agencies for their 2022 budgets. A resolution sets out Parliament's observations on budget implementation, covering political priorities, the MFF, revenue, spending areas, the Recovery and Resilience Facility and European public administration. Parliament calls on the Commission to implement the Court of Auditors' recommendations, strengthen anti-fraud controls and improve transparency.

Key points

  1. Parliament grants the Commission discharge for the implementation of the 2022 EU general budget.
  2. Parliament grants discharge to the directors of the European Climate, Infrastructure and Environment, Education and Culture, Innovation Council and SMEs, Research Council, Health and Digital, and Research Executive Agencies for their 2022 budgets.
  3. Parliament approves the closure of the 2022 general budget accounts.
  4. Parliament sets out its observations in a resolution forming an integral part of the discharge decisions.
  5. Parliament recalls the importance of sound financial management, combating fraud and protecting the Union's financial interests.
  6. Parliament stresses the Union budget's role in addressing the COVID-19 pandemic, international conflicts and crises, and in supporting climate goals.
  7. Parliament notes the Recovery and Resilience Facility's contribution to recovery and energy challenges, but regrets that milestones have not been better defined.
  8. Parliament expresses concerns about the refusal of some Member States to cooperate with the European Public Prosecutor's Office.
  9. Parliament calls for strengthening the capacities of the European Public Prosecutor's Office and OLAF, and for common anti-corruption rules.
  10. Parliament stresses the deterioration of the Rule of Law in some Member States and calls on the Commission to make full use of the Rule of Law Conditionality Mechanism.
  11. Parliament welcomes the agreement on revised Union financial rules, including enhancements for tracking Union funds and extending the Early Detection and Exclusion System.
  12. Parliament calls on the Commission to implement the Court of Auditors' recommendations without delay and to keep the discharge authority informed.

Who is affected

  • The Commission, which receives discharge for the 2022 general budget and must implement recommendations.
  • Six executive agencies, whose directors receive discharge for their 2022 budgets.
  • Member States, which must cooperate with anti-fraud bodies and improve control systems.
  • Beneficiaries of Union funds, including NGOs and SMEs, who must comply with financial rules.

Figures and deadlines

  • EUR 577.2 billion in total liabilities at 31 December 2022.
  • EUR 445.9 billion in total assets at 31 December 2022.
  • EUR 131.3 billion in negative net assets at 31 December 2022.
  • EUR 148.7 billion in accrued expenses at the end of 2022.
  • EUR 22.6 billion of accrued expenses related to the Recovery and Resilience Facility.
  • EUR 23.9 billion net receivable due from the United Kingdom at the balance sheet date.
  • EUR 9.1 billion of the UK receivable estimated to be paid in the 12 months following the reporting date.
  • 4.2% estimated level of error for 2022 expenditure by the Court of Auditors.

Legal basis: Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union.