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Official Journal EN
of the European Union L series
2024/2251 10.10.2024
DECISION (EU) 2024/2251 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on the closure of the accounts of the ninth, tenth and eleventh European Development Funds for the
financial year 2022
THE EUROPEAN PARLIAMENT,
— having regard to the financial statements and revenue and expenditure accounts for the ninth, tenth and eleventh
European Development Funds for the financial year 2022 (COM(2023)0392 – C9-0302/2023),
— having regard to the financial information on the European Development Funds (COM(2023)0392),
— having regard to the Court of Auditors’ annual report on the activities funded by the ninth, tenth and eleventh
European Development Funds for the financial year 2022, together with the Commission’s replies(1),
— having regard to the statement of assurance(2)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 (TFEU),
— having regard to the Council’s recommendations of 22 February 2024on discharge to be given to the Commission
in respect of the implementation of the operations of the European Development Funds for the financial year
2022 (05889/2024 – C9-0123/2024, 05891/2024 – C9-0122/2024, 05892/2024 – C9-0124/2024),
— having regard to the Commission’s report on the follow-up to the discharge for the 2021 financial year (COM(2023)
384),
— having regard to the Partnership Agreement between the members of the African, Caribbean and Pacific Group of
States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou
(Benin) on 23 June 2000(3)and amended in Ouagadougou (Burkina Faso) on 22 June 2010(4),
— having regard to Council Decision 2013/755/EU of 25 November 2013on the association of the overseas countries
and territories with the European Union (‘Overseas Association Decision’)(5),
— having regard to Council Decision (EU) 2021/1764 of 5 October 2021on the association of the Overseas Countries
and territories with the European Union including relations between the European Union on the one hand, and
Greenland and the Kingdom of Denmark on the other (Decision on the Overseas Association, including
Greenland)(6),
— having regard to Article 33 of the Internal Agreement of 20 December 1995 between the representatives of the
Governments of the Member States, meeting within the Council, on the financing and administration of the
Community aid under the Second Financial Protocol to the fourth ACP-EC Convention(7),
— having regard to Article 32 of the Internal Agreement of 18 September 2000 between Representatives of the
Governments of the Member States, meeting within the Council, on the Financing and Administration of
Community Aid under the Financial Protocol to the Partnership Agreement between the African, Caribbean and
Pacific States and the European Community and its Member States signed in Cotonou (Benin) on 23 June 2000and
the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the EC Treaty
applies(8),
(1) OJ C, C/2023/103, 4.10.2023.
(2) OJ C, C/2023/109, 12.10.2023.
(3) OJ L 317, 15.12.2000, p. 3.
(4) OJ L 287, 4.11.2010, p. 3.
(5) OJ L 344, 19.12.2013, p. 1.
(6) OJ L 355, 7.10.2021, p. 6.
(7) OJ L 156, 29.5.1998, p. 108.
(8) OJ L 317, 15.12.2000, p. 355.
ELI: http://data.europa.eu/eli/dec/2024/2251/oj 1/2EN
OJ L, 10.10.2024
— having regard to Article 11 of the Internal Agreement of 24 June 2013 and 26 June 2013 between the
Representatives of the Governments of the Member States of the European Union, meeting within the Council, on
the financing of European Union aid under the multiannual financial framework for the period 2014 to 2020 in
accordance with the ACP-EU Partnership Agreement and on the allocation of financial assistance for the Overseas
Countries and Territories to which Part Four of the TFEU applies(9),
— having regard to Article 319 of the TFEU,
— having regard to Article 74 of the Financial Regulation of 16 June 1998 applicable to development finance
cooperation under the fourth ACP-EC Convention(10),
— having regard to Article 119 of the Financial Regulation of 27 March 2003 applicable to the 9th European
Development Fund(11),
— having regard to Article 50 of Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial
Regulation applicable to the 10th European Development Fund(12),
— having regard to Article 48 of Council Regulation (EU) 2015/323 of 2 March 2015 on the financial regulation
applicable to the 11th European Development Fund(13),
— having regard to Article 44 of Council Regulation (EU) 2018/1877 of 26 November 2018 on the financial
regulation applicable to the 11th European Development Fund, and repealing Regulation (EU) 2015/323(14),
— having regard to Rule 99 and the third indent of Rule 100 of, and Annex V to, its Rules of Procedure,
— having regard to the opinion of the Committee on Development,
— having regard to the report of the Committee on Budgetary Control (A9-0110/2024),
1. Approves the closure of the accounts of the, ninth, tenth and eleventh European Development Funds for the
financial year 2022;
2. Instructs its President to forward this decision to the Council, the Commission, the Court of Auditors and the
European Investment Bank, and to arrange for its publication in the Official Journal of the European Union (L series).
The President The Secretary-General
Roberta METSOLA Alessandro CHIOCCHETTI
(9) OJ L 210, 6.8.2013, p. 1.
(10) OJ L 191, 7.7.1998, p. 53.
(11) OJ L 83, 1.4.2003, p. 1.
(12) OJ L 78, 19.3.2008, p. 1.
(13) OJ L 58, 3.3.2015, p. 17.
(14) OJ L 307, 3.12.2018, p. 1.
2/2 ELI: http://data.europa.eu/eli/dec/2024/2251/oj