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

Decision (EU, Euratom) 2024/2226 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section III – Commission and executive agencies

Issued by European Parliament · Not Applicable

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Executive Summary & Key Takeaways

What it means

  • The European Parliament grants discharge to the European Commission for the implementation of the general budget of the European Union for the financial year 2022.
  • The decision includes observations outlined in a resolution that is an integral part of the discharge decisions.
  • The President of the European Parliament is instructed to forward the decision and its integral resolution to various EU institutions, member state parliaments, audit institutions, and to publish them in the Official Journal of the European Union.

Key Changes

  • The European Parliament has granted discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section III – Commission and executive agencies.
  • The decision is based on various reports, including the consolidated annual accounts of the European Union for the financial year 2022, the Commission’s report on the follow-up to the discharge for the 2021 financial year, the Commission’s 2022 Annual Management and Performance Report for the EU Budget, the Commission’s annual report to the discharge authority on internal audits carried out in 2022, and the Court of Auditors’ annual report on the implementation of the budget for the financial year 2022.
  • The Council’s recommendation of 22 February 2024 on discharge to be given to the Commission in respect of the implementation of the budget for the financial year 2022 was also considered.

Impact Analysis

European Commission

  • The Commission's future budget implementation will be scrutinized based on the feedback received during the discharge process.

European Parliament

  • The Parliament strengthens accountability and transparency in EU budget spending.

EU Citizens

  • Citizens can hold the EU institutions accountable for their financial management.

Member States

  • This contributes to improved financial management and accountability across the EU.

Action Items

  • All stakeholders should work together to promote transparency and accountability in EU budget spending.

Key Entities Referenced

European Parliament: The directly elected parliamentary institution of the European Union. European Commission: The executive branch of the European Union, responsible for implementing EU policies and managing the EU budget. Court of Auditors: The EU's independent external auditor, responsible for auditing the EU's finances. Council of the European Union: An institution of the European Union where ministers from each member state meet to adopt laws and coordinate policies. Treaty on the Functioning of the European Union: One of the primary treaties of the European Union. Treaty establishing the European Atomic Energy Community: A treaty establishing the European Atomic Energy Community (Euratom). Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union.
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Official Journal EN of the European Union L series 2024/2226 10.10.2024 DECISION (EU, Euratom) 2024/2226 OF THE EUROPEAN PARLIAMENT of 11 April 2024 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section III – Commission and executive agencies 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 – C9-0248/2023)(2), — having regard to the Commission’s report on the follow-up to the discharge for the 2021 financial year (COM(2023) 0384), and to the detailed replies to the specific requests made by the European Parliament, — having regard to the Commission’s 2022 Annual Management and Performance Report for the EU Budget (COM (2023)0401), — having regard to the Commission’s annual report to the discharge authority on internal audits carried out in 2022 (COM(2023)0323), and to the accompanying Commission staff working document (SWD(2023)0214), — having regard to the Court of Auditors’ annual report on the implementation of the budget for the financial year 2022, together with the institutions’ replies(3), and to the Court of Auditors’ special reports, — 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 the Council’s recommendation of 22 February 2024on discharge to be given to the Commission in respect of the implementation of the budget for the financial year 2022 (06179/2024 – C9-0066/2024), — having regard to Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union, — having regard to Article 106a of the Treaty establishing the European Atomic Energy Community, — 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(5), and in particular Articles 69, 260, 261 and 262 thereof, — having regard to Rule 99 of and Annex V to its Rules of Procedure, — having regard to the opinions of the Committee on Foreign Affairs, the Committee on Development, the Committee on Employment and Social Affairs, the Committee on the Environment, Public Health and Food Safety, the Committee on Transport and Tourism, the Committee on Regional Development, the Committee on Culture and Education, the Committee on Civil Liberties, Justice and Home Affairs, the Committee on Women's Rights and Gender Equality, (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) OJ L 193, 30.7.2018, p. 1. ELI: http://data.europa.eu/eli/dec/2024/2226/oj 1/2EN OJ L, 10.10.2024 — having regard to the letter from the Committee on Agriculture and Rural Development, — having regard to the report of the Committee on Budgetary Control (A9-0139/2024), 1. Grants the Commission discharge in respect of the implementation of the general budget of the European Union for the financial year 2022; 2. Sets out its observations in the resolution forming an integral part of the decisions on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section III – Commission and executive agencies; 3. Instructs its President to forward this decision, and the resolution forming an integral part of it, to the Council, the Commission and the Court of Auditors, and to the national parliaments and the national and regional audit institutions of the Member States, 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/2024/2226/oj

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