BETA


2018/2219(DEC) 2017 discharge: Court of Auditors' special reports

Progress: Procedure completed, awaiting publication in Official Journal

RoleCommitteeRapporteurShadows
Lead CONT AYALA SENDER Inés (icon: S&D S&D) GRÄSSLE Ingeborg (icon: PPE PPE), CZARNECKI Ryszard (icon: ECR ECR), DLABAJOVÁ Martina (icon: ALDE ALDE), FLANAGAN Luke Ming (icon: GUE/NGL GUE/NGL), STAES Bart (icon: Verts/ALE Verts/ALE), JALKH Jean-François (icon: ENF ENF)
Lead committee dossier:

Events

2019/03/26
   EP - Debate in Parliament
2019/03/26
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 503 votes to 103, with 37 abstentions, a resolution on the Court of Auditors' special reports in the context of the 2017 Commission discharge.

In its resolution, Parliament recalled that the special reports of the Court of Auditors provide information on issues of concern related to the implementation of funds, which are thus useful for Parliament in exercising its role of discharge authority.

It noted that the Parliament's observations on the special reports of the Court of Auditors form an integral part of Parliament's decision on the general discharge in respect of the implementation of the general budget of the European Union for the financial year 2016, Section III – Commission.

Members then returned to each of the reports in question and made a number of recommendations to improve the use of EU funds.

As a reminder, the special reports deal with the following subjects:

- Special Report No 15/2017 of the Court of Auditors entitled "Ex ante conditionalities and performance reserve in Cohesion: innovative but not yet effective instruments"

- Special Report No 19/2017 of the Court of Auditors entitled "Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU"

- Special Report No 20/2017 of the Court of Auditors entitled "EU-funded loan guarantee instruments: positive results but better targeting of beneficiaries and coordination with national schemes needed"

- Special Report No 22/2017 of the Court of Auditors entitled "Election Observation Missions – efforts made to follow up recommendations but better monitoring needed"

- Special Report No 23/2017 of the Court of Auditors entitled "Single Resolution Board: Work on a challenging Banking Union task started, but still a long way to go"

- Special Report No 1/2018 of the Court of Auditors entitled "Joint Assistance to Support Projects in European Regions (JASPERS) - time for better targeting"

- Special Report No 2/2018 of the Court of Auditors entitled "The operational efficiency of the ECB’s crisis management for banks"

- Special Report No 3/2018 of the Court of Auditors entitled "Audit of the Macroeconomic Imbalance Procedure (MIP)"

- Special Report No 4/2018 of the Court of Auditors entitled "EU Assistance to Myanmar/Burma"

- Special Report No 5/2018 of the Court of Auditors entitled "Renewable energy for sustainable rural development: significant potential synergies, but mostly unrealised"

- Special Report No 6/2018 of the Court of Auditors entitled "Free Movement of Workers – the fundamental freedom ensured but better targeting of EU funds would aid worker mobility"

- Special Report No 7/2018 of the Court of Auditors entitled "EU pre-accession assistance to Turkey: Only limited results so far"

- Special Report No 8/2018 of the Court of Auditors entitled "EU support for productive investments in businesses - greater focus on durability needed"

- Special Report No 9/2018 of the Court of Auditors entitled "Public Private Partnerships in the EU: Widespread shortcomings and limited benefits"

- Special Report No 10/2018 of the Court of Auditors entitled "Basic Payment Scheme for farmers – operationally on track, but limited impact on simplification, targeting and the convergence of aid levels"

- Special Report No 11/2018 of the Court of Auditors entitled "New options for financing rural development projects: Simpler but not focused on results"

- Special Report No 12/2018 of the Court of Auditors entitled "Broadband in the EU Member States: despite progress, not all the Europe 2020 targets will be met"

- Special Report No 13/2018 of the Court of Auditors entitled "Tackling radicalisation that leads to terrorism: the Commission addressed the needs of Member States, but with some shortfalls in coordination and evaluation"

- Special Report No 14/2018 of the Court of Auditors entitled "The EU Chemical, Biological, Radiological and Nuclear Centres of Excellence: more progress needed"

- Special Report No 15/2018 of the Court of Auditors entitled " Strengthening the capacity of the internal security forces in Niger and Mali: only limited and slow progress"

- Special Report No 16/2018 of the Court of Auditors entitled "Ex-post review of EU legislation: a well-established system, but incomplete"

- Special Report No 17/2018 of the Court of Auditors entitled "Commission’s and Member States’ actions in the last years of the 2007-2013 programmes tackled low absorption but had insufficient focus on results"

- Special Report No 18/2018 of the Court of Auditors entitled "Is the main objective of the preventive arm of the Stability and Growth Pact delivered?"

- Special Report No 19/2018 of the Court of Auditors entitled "A European high-speed rail network: not a reality but an ineffective patchwork"

- Special Report No 20/2018 of the Court of Auditors entitled "The African Peace and Security Architecture: need to refocus EU support"

- Special Report No 21/2018 of the Court of Auditors entitled "Selection and monitoring for ERDF and ESF projects in the 2014-2020 period are still mainly outputs-oriented"

- Special Report No 22/2018 of the Court of Auditors entitled "Mobility under Erasmus+: Millions of participants and multi-faceted European Added Value, however performance measurement needs to be further improved"

- Special Report No 23/2018 of the Court of Auditors entitled " Air pollution: Our health still insufficiently protected"

- Special Report No24/2018 of the Court of Auditors entitled "Demonstrating carbon capture and storage and innovative renewables at commercial scale in the EU: intended progress not achieved in the past decade"

- Special Report No 25 of the Court of Auditors entitled "Floods Directive: progress in assessing risks, while planning and implementation need to improve"

- Special Report No 26/2018 of the Court of Auditors entitled "A series of delays in Customs IT systems: what went wrong?"

- Special Report No 31 of the Court of Auditors entitled "Animal welfare in the EU: closing the gap between ambitious goals and practical implementation"

A summary of the Special Reports in question is given on the website of the Court of Auditors.

Documents
2019/03/26
   EP - End of procedure in Parliament
2019/02/26
   EP - Committee report tabled for plenary, single reading
Details

The Committee on Budgetary Control adopted the report by Inés AYALA SENDER (S&D, ES) on the Court of Auditors' special reports in the context of the 2017 Commission discharge.

In the motion for a resolution, Members recalled that the special reports of the Court of Auditors provide information on issues of concern related to the implementation of funds, which are thus useful for Parliament in exercising its role of discharge authority.

They note that the Parliament's observations on the special reports of the Court of Auditors form an integral part of Parliament's decision on the general discharge in respect of the implementation of the general budget of the European Union for the financial year 2017, Section III – Commission.

Members then returned to each of the reports in question and made a number of recommendations to improve the use of EU funds.

As a reminder, the special reports deal with the following subjects:

- Special Report No 15/2017 of the Court of Auditors entitled "Ex ante conditionalities and performance reserve in Cohesion: innovative but not yet effective instruments"

- Special Report No 19/2017 of the Court of Auditors entitled "Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU"

- Special Report No 20/2017 of the Court of Auditors entitled "EU-funded loan guarantee instruments: positive results but better targeting of beneficiaries and coordination with national schemes needed"

- Special Report No 22/2017 of the Court of Auditors entitled "Election Observation Missions – efforts made to follow up recommendations but better monitoring needed"

- Special Report No 23/2017 of the Court of Auditors entitled "Single Resolution Board: Work on a challenging Banking Union task started, but still a long way to go"

- Special Report No 1/2018 of the Court of Auditors entitled "Joint Assistance to Support Projects in European Regions (JASPERS) - time for better targeting"

- Special Report No 2/2018 of the Court of Auditors entitled "The operational efficiency of the ECB’s crisis management for banks"

- Special Report No 3/2018 of the Court of Auditors entitled "Audit of the Macroeconomic Imbalance Procedure (MIP)"

- Special Report No 4/2018 of the Court of Auditors entitled "EU Assistance to Myanmar/Burma"

- Special Report No 5/2018 of the Court of Auditors entitled "Renewable energy for sustainable rural development: significant potential synergies, but mostly unrealised"

- Special Report No 6/2018 of the Court of Auditors entitled "Free Movement of Workers – the fundamental freedom ensured but better targeting of EU funds would aid worker mobility"

- Special Report No 7/2018 of the Court of Auditors entitled "EU pre-accession assistance to Turkey: Only limited results so far"

- Special Report No 8/2018 of the Court of Auditors entitled "EU support for productive investments in businesses - greater focus on durability needed"

- Special Report No 9/2018 of the Court of Auditors entitled "Public Private Partnerships in the EU: Widespread shortcomings and limited benefits"

- Special Report No 10/2018 of the Court of Auditors entitled "Basic Payment Scheme for farmers – operationally on track, but limited impact on simplification, targeting and the convergence of aid levels"

- Special Report No 11/2018 of the Court of Auditors entitled "New options for financing rural development projects: Simpler but not focused on results"

- Special Report No 12/2018 of the Court of Auditors entitled "Broadband in the EU Member States: despite progress, not all the Europe 2020 targets will be met"

- Special Report No 13/2018 of the Court of Auditors entitled "Tackling radicalisation that leads to terrorism: the Commission addressed the needs of Member States, but with some shortfalls in coordination and evaluation"

- Special Report No 14/2018 of the Court of Auditors entitled "The EU Chemical, Biological, Radiological and Nuclear Centres of Excellence: more progress needed"

- Special Report No 15/2018 of the Court of Auditors entitled " Strengthening the capacity of the internal security forces in Niger and Mali: only limited and slow progress"

- Special Report No 16/2018 of the Court of Auditors entitled "Ex-post review of EU legislation: a well-established system, but incomplete"

- Special Report No 17/2018 of the Court of Auditors entitled "Commission’s and Member States’ actions in the last years of the 2007-2013 programmes tackled low absorption but had insufficient focus on results"

- Special Report No 18/2018 of the Court of Auditors entitled "Is the main objective of the preventive arm of the Stability and Growth Pact delivered?"

- Special Report No 19/2018 of the Court of Auditors entitled "A European high-speed rail network: not a reality but an ineffective patchwork"

- Special Report No 20/2018 of the Court of Auditors entitled "The African Peace and Security Architecture: need to refocus EU support"

- Special Report No 21/2018 of the Court of Auditors entitled "Selection and monitoring for ERDF and ESF projects in the 2014-2020 period are still mainly outputs-oriented"

- Special Report No 22/2018 of the Court of Auditors entitled "Mobility under Erasmus+: Millions of participants and multi-faceted European Added Value, however performance measurement needs to be further improved"

- Special Report No 23/2018 of the Court of Auditors entitled " Air pollution: Our health still insufficiently protected"

- Special Report No24/2018 of the Court of Auditors entitled "Demonstrating carbon capture and storage and innovative renewables at commercial scale in the EU: intended progress not achieved in the past decade"

- Special Report No 25 of the Court of Auditors entitled "Floods Directive: progress in assessing risks, while planning and implementation need to improve"

- Special Report No 26/2018 of the Court of Auditors entitled "A series of delays in Customs IT systems: what went wrong?"

- Special Report No 31 of the Court of Auditors entitled "Animal welfare in the EU: closing the gap between ambitious goals and practical implementation"

A summary of the Special Reports in question is given on the website of the Court of Auditors.

Documents
2019/02/20
   EP - Vote in committee, 1st reading/single reading
2019/02/06
   EP - Amendments tabled in committee
Documents
2019/01/07
   EP - Committee draft report
Documents
2018/09/11
   EP - Committee referral announced in Parliament, 1st reading/single reading
2018/06/28
   EC - Non-legislative basic document published
Details

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2017, as part of the 2017 discharge procedure ( Court of Auditors' special reports ).

Consolidated annual accounts of the EU : this Commission document concerns the EU's consolidated accounts for the year 2017 and details how spending by the EU institutions and bodies was carried out. The consolidated annual accounts of the EU provide financial information on the activities of the institutions, agencies and other bodies of the EU from an accrual accounting and budgetary perspective.

Discharge procedure : the final step of a budget lifecycle is the discharge . It is the decision by which the European Parliament ‘releases’ the Commission from its responsibility for management of a given budget by marking the end of that budget's existence. It is granted by the European Parliament on the recommendation of the Council.

The decision is based in particular on the European Court of Auditors reports , in particular its special reports and annual reports, in which the Court provides a Statement of Assurance (DAS) on the legality and regularity of transactions (payments and commitments).

The procedure results in the granting, postponement or refusal of discharge.

The final discharge report including specific recommendations to the Commission for action is adopted in plenary by the European Parliament and are subject to an annual follow up report in which the Commission outlines the concrete actions it has taken to implement the recommendations made.

External audit : the European Court of Auditors is the external auditor of the EU institutions (and bodies). The Court's mission is to contribute to improving EU financial management, promote accountability and transparency, and act as the independent guardian of the financial interests of the citizens of the EU .

The Court’s role as the EU’s independent external auditor is to check that EU funds are correctly accounted for, are raised and spent in accordance with the relevant rules and regulations and have achieved value for money.

The EU’s annual accounts and its resource management are audited by the Court, which, as part of its activities, draws up for the European Parliament and the Council:

an annual report on the activities financed from the general budget, detailing its observations on the annual accounts and underlying transactions; an opinion , based on its audits and given in the annual report in the form of a statement of assurance; the reliability of the accounts and the legality and regularity of the underlying transactions; special reports covering specific areas.

The special reports of the Court of Auditors provide information on issues of concern related to the implementation of funds, which are thus useful for Parliament in exercising its role of discharge authority.

The observations on the special reports of the Court of Auditors form an integral part of Parliament's decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2017.

2018/04/11
   EP - Responsible Committee

Documents

Activities

Votes

A8-0088/2019 - Inés Ayala Sender - Résolution 26/03/2019 17:18:17.000

2019/03/26 Outcome: +: 503, -: 103, 0: 37
DE IT ES FR RO PT SE NL CZ BE HU BG DK AT FI LT SI HR LU EE LV MT SK EL IE CY PL GB
Total
89
67
48
62
19
21
17
25
19
20
13
17
11
17
12
8
8
9
6
6
8
6
12
8
7
1
47
60
icon: PPE PPE
185

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

For (1)

1
3

United Kingdom PPE

2
icon: S&D S&D
158

Netherlands S&D

3

Czechia S&D

3

Lithuania S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Malta S&D

3
icon: ALDE ALDE
63

Romania ALDE

For (1)

1

Portugal ALDE

1

Austria ALDE

For (1)

1

Lithuania ALDE

2

Slovenia ALDE

For (1)

1

Croatia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Latvia ALDE

1

Ireland ALDE

For (1)

1

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Hungary Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

Portugal GUE/NGL

For (1)

4

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

3

Denmark GUE/NGL

For (1)

1

Greece GUE/NGL

1

Ireland GUE/NGL

Against (2)

3

Cyprus GUE/NGL

1

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
14

Germany NI

Against (1)

1

Italy NI

For (1)

1

France NI

For (1)

Abstain (1)

2

Hungary NI

For (1)

1

United Kingdom NI

Against (2)

Abstain (1)

3
icon: EFDD EFDD
36

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Poland EFDD

1
icon: ENF ENF
32

Germany ENF

Against (1)

1

Netherlands ENF

3

Belgium ENF

Abstain (1)

1

Poland ENF

2

United Kingdom ENF

2
icon: ECR ECR
65

Romania ECR

For (1)

1

Sweden ECR

Against (1)

1

Netherlands ECR

2

Czechia ECR

2

Belgium ECR

3

Bulgaria ECR

2

Finland ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

1

A8-0088/2019 - Inés Ayala Sender - Résolution

2019/03/26 Outcome: +: 503, -: 103, 0: 37
DE IT ES FR RO PT SE NL CZ BE HU BG DK AT FI LT SI HR LU EE LV MT SK EL IE CY PL GB
Total
89
67
48
62
19
21
17
25
19
20
13
17
11
17
12
8
8
9
6
6
8
6
12
8
7
1
47
60
icon: PPE PPE
185

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

For (1)

1
3

United Kingdom PPE

2
icon: S&D S&D
158

Netherlands S&D

3

Czechia S&D

3

Lithuania S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1

Latvia S&D

1

Malta S&D

3
icon: ALDE ALDE
63

Romania ALDE

For (1)

1

Portugal ALDE

1

Austria ALDE

For (1)

1

Lithuania ALDE

2

Slovenia ALDE

For (1)

1

Croatia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

3

Latvia ALDE

1

Ireland ALDE

For (1)

1

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
49

Italy Verts/ALE

For (1)

1

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Hungary Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Austria Verts/ALE

3

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Latvia Verts/ALE

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

Portugal GUE/NGL

For (1)

4

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

For (1)

3

Denmark GUE/NGL

For (1)

1

Greece GUE/NGL

1

Ireland GUE/NGL

Against (2)

3

Cyprus GUE/NGL

1

United Kingdom GUE/NGL

Against (1)

1
icon: NI NI
14

Germany NI

Against (1)

1

Italy NI

For (1)

1

France NI

For (1)

Abstain (1)

2

Hungary NI

For (1)

1

United Kingdom NI

Against (2)

Abstain (1)

3
icon: EFDD EFDD
36

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Poland EFDD

1
icon: ENF ENF
32

Germany ENF

Against (1)

1

Netherlands ENF

3

Belgium ENF

Abstain (1)

1

Poland ENF

2

United Kingdom ENF

2
icon: ECR ECR
65

Romania ECR

For (1)

1

Sweden ECR

Against (1)

1

Netherlands ECR

2

Czechia ECR

2

Belgium ECR

3

Bulgaria ECR

2

Finland ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

1
AmendmentsDossier
57 2018/2219(DEC)
2019/02/06 CONT 57 amendments...
source: 634.626

History

(these mark the time of scraping, not the official date of the change)

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Preparatory phase in Parliament
New
Awaiting committee decision
committees/0/date
2018-04-11T00:00:00
committees/0/rapporteur
  • group
    S&D
    name
    AYALA SENDER Inés
committees/0/shadows
  • group
    EPP
    name
    GRÄSSLE Ingeborg
  • group
    ALDE
    name
    DLABAJOVÁ Martina
  • group
    GUE/NGL
    name
    FLANAGAN Luke Ming
  • group
    Verts/ALE
    name
    STAES Bart
  • group
    EFD
    name
    VALLI Marco
  • group
    ENF
    name
    JALKH Jean-François
activities
  • date
    2018-06-28T00:00:00
    docs
    • url
      http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0521/COM_COM(2018)0521_EN.pdf
      title
      COM(2018)0521
      type
      Non-legislative basic document published
      celexid
      CELEX:52018DC0521:EN
    body
    EC
    type
    Non-legislative basic document published
    commission
    committees
    • body
      EP
      responsible
      True
      committee_full
      Budgetary Control
      committee
      CONT
    links
    other
      procedure
      stage_reached
      Preparatory phase in Parliament
      subject
      • 8.70.03.02 2017 discharge
      type
      DEC - Discharge procedure
      reference
      2018/2219(DEC)
      title
      2017 discharge: Court of Auditors' special reports