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Date: 10-Oct-2024 Category: Not Applicable State: Union Government Country: Europe

Decision (EU) 2024/2326 of the European Parliament of 11 April 2024 on the closure of the accounts of the European Training Foundation for the financial year 2022

Issued by European Parliament · Not Applicable

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Executive Summary & Key Takeaways

What it means

  • The European Parliament has approved the closure of the accounts of the European Training Foundation (ETF) for the financial year 2022. This decision signifies the completion of the audit and review process for the ETF's financial activities in 2022.

Key Changes

  • The European Parliament formally approves the closure of the accounts of the European Training Foundation for the financial year 2022 based on the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the agencies’ replies.
  • The decision is based on the statement of assurance 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.
  • The Council's recommendation of 22 February 2024 on discharge to be given to the Foundation in respect of the implementation of the budget for the financial year 2022 (06180/2024 – C9-0101/2024) was considered.
  • The President of the European Parliament is instructed to forward the decision to the Director of the European Training Foundation, 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 Training Foundation (ETF)

  • Action Items: The Director of the ETF should acknowledge receipt of the decision and ensure that it is properly documented. No further action is required regarding the 2022 accounts unless otherwise instructed by the European Parliament or the Court of Auditors.

European Parliament

  • Action Items: The President of the European Parliament must ensure the decision is forwarded to the relevant parties and published in the Official Journal.

Council of the European Union

  • Action Items: The Council should note the decision and ensure it is recorded in their proceedings.

European Commission

  • Action Items: The Commission should note the decision and ensure it is recorded in their proceedings.

Court of Auditors

  • Action Items: The Court of Auditors should note the decision and continue its audit activities for subsequent financial years.

General Public

  • Action Items: The decision will be published in the Official Journal of the European Union (L series), making it accessible to the public.

Key Entities Referenced

European Training Foundation (ETF): An EU agency established by Regulation (EC) No 1339/2008. It works to improve vocational education and training systems in countries surrounding the EU. 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. European Commission: The executive branch of the European Union. Court of Auditors: The EU's independent external auditor. 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 (EC) No 1339/2008: Regulation establishing a European Training Foundation. Commission Delegated Regulation (EU) 2019/715: Framework financial regulation for the bodies set up under the TFEU and Euratom Treaty.
Official Source Record View Original Source →
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Official Journal EN of the European Union L series 2024/2326 10.10.2024 DECISION (EU) 2024/2326 OF THE EUROPEAN PARLIAMENT of 11 April 2024 on the closure of the accounts of the European Training Foundation for the financial year 2022 THE EUROPEAN PARLIAMENT, — having regard to the final annual accounts of the European Training Foundation 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 Foundation in respect of the implementation of the budget for the financial year 2022 (06180/2024 – C9-0101/2024), — 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 (EC) No 1339/2008 of the European Parliament and of the Council of 16 December 2008establishing a European Training Foundation(4), and in particular Article 17 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 opinion of the Committee on Employment and Social Affairs, — having regard to the report of the Committee on Budgetary Control (A9-0114/2024), 1. Approves the closure of the accounts of the European Training Foundation for the financial year 2022; 2. Instructs its President to forward this decision to the Director of the European Training Foundation, 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 354, 31.12.2008, p. 82. (5) OJ L 122, 10.5.2019, p. 1. ELI: http://data.europa.eu/eli/dec/2024/2326/oj 1/1

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