Date: 10-Oct-2024Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU) 2024/2237 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section V – Court of Auditors
The European Parliament has granted discharge to the Secretary-General of the Court of Auditors concerning the implementation of the Court's budget for the financial year 2022. This decision signifies the Parliament's approval of how the Court of Auditors managed its finances during that period.
Key Changes
The European Parliament, based on various reports and audits, including the Court of Auditors' annual report and the statement of assurance, has formally approved the discharge of the Court of Auditors' budget for the financial year 2022.
The decision is based on Article 314(10) and Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union.
The decision references Regulation (EU, Euratom) 2018/1046, which outlines the financial rules applicable to the Union's general budget.
Impact Analysis
Court of Auditors
Action Item: The Court of Auditors should review the resolution accompanying the discharge decision for any specific observations or recommendations made by the Parliament and take appropriate action.
European Parliament
Action Item: The Committee on Budgetary Control should continue to monitor the implementation of the EU budget and provide recommendations to the Parliament.
EU Institutions (Council, Commission)
Action Item: The Council and the Commission should take note of the decision and any related observations that may impact their own financial management practices.
EU Taxpayers
Indirectly benefits from the Parliament's scrutiny of EU institutions' financial management, promoting transparency and accountability in the use of public funds.
Key Entities Referenced
European Parliament: The legislative branch of the European Union, responsible for, among other things, approving the EU budget and granting discharge to EU institutions.
Court of Auditors: The EU's independent external auditor, responsible for auditing the EU's finances and ensuring accountability.
Council of the European Union: One of the two main legislative bodies of the EU, representing the governments of the member states.
European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing EU policies, and managing the EU budget.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining the scope of EU powers and the procedures for EU decision-making.
Regulation (EU, Euratom) 2018/1046: The Financial Regulation, which sets out the rules for the establishment and implementation of the general budget of the Union.
Official Journal EN
of the European Union L series
2024/2237 10.10.2024
DECISION (EU) 2024/2237 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on discharge in respect of the implementation of the general budget of the European Union for the
financial year 2022, Section V – Court of Auditors
THE EUROPEAN PARLIAMENT,
— having regard to the general budget of the European Union for the financial year 2022(1),
— having regard to the consolidated annual accounts of the European Union for the financial year 2022 (COM
(2023)0391 – C9-0252/2023)(2),
— having regard to the Court of Auditors’ annual report to the discharge authority on internal audits carried out
in 2022,
— having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial
year 2022, together with the institutions’ replies(3),
— having regard to the statement of assurance(4)as to the reliability of the accounts and the legality and regularity of
the underlying transactions provided by the Court of Auditors for the financial year 2022, pursuant to Article 287
of the Treaty on the Functioning of the European Union,
— having regard to Article 314(10) and Articles 317, 318 and 319 of the Treaty on the Functioning of the European
Union,
— having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July
2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU)
No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation
(EU, Euratom) No 966/2012(5), and in particular Articles 59, 118, 260, 261 and 262 thereof,
— having regard to Rule 100 of and Annex V to its Rules of Procedure,
— having regard to the report of the Committee on Budgetary Control (A9-0074/2024),
1. Grants the Secretary-General of the Court of Auditors discharge in respect of the implementation of the budget of
the Court of Auditors for the financial year 2022;
2. Sets out its observations in the resolution below;
3. Instructs its President to forward this decision and the resolution forming an integral part of it to the Council, the
Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European
Union (L series).
The President The Secretary-General
Roberta METSOLA Alessandro CHIOCCHETTI
(1) OJ L 45, 24.2.2022.
(2) OJ C, C/2023/2, 12.10.2023.
(3) OJ C, C/2023/103, 4.10.2023.
(4) OJ C, C/2023/112, 12.10.2023.
(5) OJ L 193, 30.7.2018, p. 1.
ELI: http://data.europa.eu/eli/dec/2024/2237/oj 1/1