Date: 10-Oct-2024Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU) 2024/2321 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the budget of the European Securities and Markets Authority for the financial year 2022
The European Parliament has granted discharge to the Executive Director of the European Securities and Markets Authority (ESMA) regarding the implementation of ESMA's budget for the financial year 2022.
The decision includes observations made by the European Parliament in a resolution (not included in this text).
Key Changes
The European Parliament formally approved the discharge for the financial year 2022.
The decision instructs the President of the European Parliament to forward the decision and related resolution to the Executive Director of ESMA, the Council, the Commission, and the Court of Auditors.
The decision mandates the publication of the decision and resolution in the Official Journal of the European Union (L series).
Impact Analysis
European Securities and Markets Authority (ESMA)
Action Item: Review the resolution for specific observations and develop an action plan to address any identified issues.
Council and Commission
Action Item: Review the decision and resolution to understand any implications for their oversight responsibilities.
Court of Auditors
Action Item: Continue to monitor ESMA's financial management and provide recommendations for improvement as needed.
General Public and Stakeholders
Action Item: Stakeholders interested in ESMA's financial management can review the Official Journal for the published decision and resolution.
Key Entities Referenced
European Parliament: The legislative body of the European Union, responsible for granting discharge to EU agencies.
European Securities and Markets Authority (ESMA): A European Supervisory Authority responsible for safeguarding the stability of the European Union's financial system.
Council of the European Union: One of the main decision-making bodies of the European Union, representing the governments of the member states.
European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, and managing the EU's budget.
Court of Auditors: The European Union's external auditor, responsible for auditing the EU's finances.
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 1095/2010: Regulation establishing the European Securities and Markets Authority (ESMA).
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
2024/2321 10.10.2024
DECISION (EU) 2024/2321 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on discharge in respect of the implementation of the budget of the European Securities and Markets
Authority for the financial year 2022
THE EUROPEAN PARLIAMENT,
— having regard to the final annual accounts of the European Securities and Markets 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 – C9-0100/2024),
— 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 1095/2010 of the European Parliament and of the Council of 24 November
2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending
Decision No 716/2009/EC and repealing Commission Decision 2009/77/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 (A9-0103/2024),
1. Grants the Executive Director of the European Securities and Markets Authority discharge in respect of the
implementation of the Authority’s budget 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 Executive
Director of the European Securities and Markets Authority, 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 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. 84.
(5) OJ L 122, 10.5.2019, p. 1.
ELI: http://data.europa.eu/eli/dec/2024/2321/oj 1/1