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Discharge 2022: EU general budget - EDF (9th, 10th and 11th)

TA-9-2024-0279 · P9_TA(2024)0279 · PE753.512

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Parliament grants the Commission discharge for the 2022 budget of the ninth, tenth and eleventh European Development Funds and approves the closure of their accounts. It sets out observations in a resolution: the Court found the accounts reliable but the underlying transactions materially affected by error, with an estimated error level of 7,1 %. It notes the reuse of EUR 600 million of de-committed funds for food security in African, Caribbean and Pacific countries, and the winding down of the Funds. It calls on the Commission to strengthen controls, improve the residual error rate methodology, clear pre-financing and invoices on time, and report on litigation and remedial measures.

Key points

  1. Parliament grants the Commission discharge for the implementation of the 2022 budget of the ninth, tenth and eleventh European Development Funds.
  2. Parliament approves the closure of the accounts of the ninth, tenth and eleventh European Development Funds for 2022.
  3. It notes that in 2022 individual commitments were EUR 853 million and payments EUR 2 386 million, and that the Council decided to reuse EUR 600 million of de-committed funds for food security in ACP countries.
  4. It notes that the EDF represented 33,2 % of DG INTPA's payments in 2022, amounting to EUR 2 452 million, and that no new commitments were made after the eleventh EDF's sunset clause.
  5. It notes the Court's conclusion that the 2022 accounts present fairly the EDFs' financial position and that revenue is legal and regular.
  6. It notes with concern that 57 of 140 transactions examined contained errors and that the estimated error level for 2022 was 7,1 %, above the 2 % materiality threshold.
  7. It notes that excess clearing accounted for about 50 % of errors, that DG INTPA's ex-ante controls prevented EUR 167,94 million of ineligible expenditure, and that 333 recovery orders were issued for EUR 62,92 million.
  8. It notes the Court's finding that the Commission had information to prevent or correct errors in 23 quantifiable and five non-quantifiable cases, and calls on the Commission to report on remedial measures.
  9. It notes that DG INTPA's residual error rate study estimated 1,15 %, while the Court calculated 1,35 %, and regrets that the Commission does not accept the recommendation to improve the RER methodology.
  10. It notes DG INTPA's anti-fraud strategy, 24 ongoing investigations at end-2022, and regrets the lack of fraud prevention training in four delegations.
  11. It notes that EDF budget support payments in 2022 were EUR 105,2 million, that the European neighbourhood was the largest recipient at 38 %, and calls for EDF conditionality on human rights and anti-corruption.
  12. It echoes the Court's recommendations to clear accounting balances and pre-financing on time, improve EU delegations' controls, comply with VAT rules, strengthen ex-ante controls and improve the RER methodology.

Who is affected

  • The Commission, which receives discharge and must follow up on the observations and recommendations.
  • DG INTPA, which manages almost all EDF funds and must improve controls and reporting.
  • African, Caribbean and Pacific countries and overseas countries and territories, the beneficiaries of EDF aid.
  • International organisations and NGOs implementing EDF projects, subject to controls and audits.

Figures and deadlines

  • EUR 853 million in individual commitments and EUR 2 386 million in payments for the 10th and 11th EDF in 2022.
  • EUR 600 million of de-committed funds reused for food security in ACP countries.
  • EDF payments of EUR 2 452 million, 98,08 % of the annual target; EIB payments EUR 461 million.
  • Outstanding commitments of the EDFs reached 12,6 % or EUR 8 250 million in 2022.
  • Estimated error level for 2022 of 7,1 %, compared to 4,6 % in 2021.
  • Ex-ante controls prevented EUR 167,94 million of ineligible expenditure, 2,91 % of the total invoiced amount.
  • 333 recovery orders issued on 293 contracts for a total of EUR 62,92 million.
  • Residual error rate estimated at 1,15 % by DG INTPA and 1,35 % by the Court.

Legal basis: Article 319 of the Treaty on the Functioning of the European Union.