Date: 12-Dec-2024Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU) 2024/3090 of the European Parliament of 22 October 2024 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section II – European Council and Council
This is a decision by the European Parliament regarding the discharge of the general budget of the European Union for the financial year 2022, specifically concerning Section II – European Council and Council.
The European Parliament has refused to grant discharge to the Secretary-General of the Council in respect of the implementation of the budget of the European Council and of the Council for the financial year 2022.
Key Changes
The European Parliament refuses to grant discharge to the Secretary-General of the Council for the financial year 2022.
The decision includes observations outlined in an accompanying resolution.
The decision and related resolution will be forwarded to the European Council, the Council, the Commission, and the Court of Auditors, and published in the Official Journal of the European Union (L series).
Impact Analysis
European Council and Council
Action Item: The Secretary-General of the Council should review the accompanying resolution, identify the specific concerns raised by the European Parliament, and develop a plan to address these concerns. This plan should include specific actions, timelines, and responsible parties.
European Parliament
Action Item: The Committee on Budgetary Control should continue to monitor the Council's actions in response to the refusal of discharge and assess the effectiveness of any corrective measures implemented.
Court of Auditors
Action Item: The Court of Auditors should continue to provide independent audits and assessments of the EU budget implementation to support the discharge process.
EU Citizens
It underscores the need for responsible financial management by EU institutions to ensure that taxpayer money is used effectively and efficiently.
Key Entities Referenced
European Parliament: The legislative branch of the European Union, directly elected by EU citizens.
European Council: Defines the general political direction and priorities of the European Union. It consists of the heads of state or government of the EU member states, together with its President and the President of the European Commission.
Council: Represents the governments of the EU member states. It is where national ministers from each EU country meet to adopt laws and coordinate policies.
Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, managing the EU budget, and representing the EU internationally.
Court of Auditors: The EU's independent external auditor, responsible for auditing the EU's finances and ensuring that taxpayer money is used correctly.
Secretary-General of the Council: The chief administrative officer of the Council of the European Union.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining the organization and functioning of the EU.
Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union.
Regulation (EU, Euratom) 2024/2509: Regulation on the financial rules applicable to the general budget of the Union.
Official Journal EN
of the European Union L series
2024/3090 12.12.2024
DECISION (EU) 2024/3090 OF THE EUROPEAN PARLIAMENT
of 22 October 2024
on discharge in respect of the implementation of the general budget of the European Union for the
financial year 2022, Section II – European Council and Council
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 – C9-0250/2023)(2),
— having regard to the Council’s 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 its decision of 23 April 2024(5)postponing the discharge decision for the financial year 2022, and the
accompanying resolution,
— 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(6), and in particular Articles 59, 118, 260, 261 and 262 thereof,
— having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September
2024on the financial rules applicable to the general budget of the Union(7), and in particular Articles 59, 118, 266,
267 and 268 thereof,
— having regard to Rule 102 of and Annex V to its Rules of Procedure,
— having regard to the second report of the Committee on Budgetary Control (A10-0003/2024),
(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) Text adopted, P9_TA(2024)0288.
(6) OJ L 193, 30.7.2018, p. 1.
(7) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.
ELI: http://data.europa.eu/eli/dec/2024/3090/oj 1/2EN
OJ L, 12.12.2024
1. Refuses to grant the Secretary-General of the Council discharge in respect of the implementation of the budget of the
European Council and of the Council 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 European
Council, 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
2/2 ELI: http://data.europa.eu/eli/dec/2024/3090/oj