Date: 10-Oct-2024Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU) 2024/2278 of the European Parliament of 11 April 2024 on the closure of the accounts of the European Banking Authority for the financial year 2022
The European Parliament has approved the closure of the accounts of the European Banking Authority (EBA) for the financial year 2022. This signifies the completion of the audit and review process for the EBA's financial activities during that period.
Key Changes
The European Parliament formally approved the closure of the accounts of the European Banking Authority for the financial year 2022 via Decision (EU) 2024/2278 on April 11, 2024.
The decision was based on the final annual accounts of the EBA for 2022, the Court of Auditors’ annual report on EU agencies for 2022, and the Court of Auditors’ statement of assurance regarding the reliability of the accounts and the legality/regularity of the underlying transactions.
The Council's recommendation of February 22, 2024, on granting discharge to the EBA concerning the implementation of the budget for the financial year 2022, was also considered.
The President of the European Parliament is instructed to forward the decision to the Executive Director of the EBA, the Council, the Commission, and the Court of Auditors, and to arrange for its publication in the Official Journal of the European Union (L series).
Impact Analysis
European Banking Authority (EBA)
The EBA should continue to implement recommendations from the Court of Auditors to improve financial management and transparency.
European Parliament
The Committee on Budgetary Control's report (A9-0111/2024) played a key role in informing the Parliament's decision.
Council of the European Union
The Council should take note of the Parliament's decision and ensure alignment in future budgetary processes.
Court of Auditors
The Court of Auditors should continue to audit EU agencies and provide independent assessments of their financial performance.
European Commission
The European Commission should take note of the Parliament's decision and ensure alignment in future budgetary processes.
Key Entities Referenced
European Banking Authority (EBA): A European Supervisory Authority responsible for ensuring effective and consistent prudential regulation and supervision across the European banking sector.
European Parliament: The directly elected parliamentary institution of the European Union.
Council of the European Union: A body representing the governments of the EU member states.
Court of Auditors: The EU's independent external auditor, responsible for auditing the EU's finances.
European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, and managing the EU's budget.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union.
Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union.
Regulation (EU) No 1093/2010: Regulation establishing the European Banking Authority.
Commission Delegated Regulation (EU) 2019/715: Framework financial regulation for the bodies set up under the TFEU and Euratom Treaty.
Official Journal EN
of the European Union L series
2024/2278 10.10.2024
DECISION (EU) 2024/2278 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on the closure of the accounts of the European Banking Authority for the financial year 2022
THE EUROPEAN PARLIAMENT,
— having regard to the final annual accounts of the European Banking Authority for the financial year 2022,
— having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the
agencies’ 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,
— having regard to the Council’s recommendation of 22 February 2024on discharge to be given to the Authority in
respect of the implementation of the budget for the financial year 2022 (06180/2024 – C9-0084/2024),
— having regard to Article 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(3), and in particular Article 70 thereof,
— having regard to Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November
2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision
No 716/2009/EC and repealing Commission Decision 2009/78/EC(4), and in particular Article 64 thereof,
— having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework
financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(5), and in particular
Article 105 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 (A9-0111/2024),
1. Approves the closure of the accounts of the European Banking Authority for the financial year 2022;
2. Instructs its President to forward this decision to the Executive Director of the European Banking Authority, the
Council, the Commission and the Court of Auditors, 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
(1) OJ C, C/2023/594, 27.10.2023.
(2) OJ C, C/2023/112, 12.10.2023.
(3) OJ L 193, 30.7.2018, p. 1.
(4) OJ L 331, 15.12.2010, p. 12.
(5) OJ L 122, 10.5.2019, p. 1.
ELI: http://data.europa.eu/eli/dec/2024/2278/oj 1/1