### the entities in charge of tasks established in union law in the areas of coordination of the sesar definition phase , the sesar development phase and the sesar deployment phase , as the case may be , shall cooperate to ensure effective coordination between those three phases so as to achieve a seamless and timely transition between them. ### 1. the entities in charge of tasks established in union law in the areas of coordination of the sesar definition phase , the sesar development phase and the sesar deployment phase , as the case may be , shall cooperate to ensure effective coordination between those three phases so as to achieve a seamless and timely transition between them. all relevant civil and military stakeholders shall be involved to the widest possible extent.


### 3. common projects may be eligible for union funding. to this end , and without prejudice to member states' competence to decide on the use of their financial resources , the commission shall carry out an independent cost-benefit analysis and appropriate consultations with member states and with relevant stakeholders in accordance with article 10 , exploring all appropriate means for financing the implementation thereof. ### 3. common projects may be eligible for union funding. to this end , and without prejudice to member states' competence to decide on the use of their financial resources , the commission shall carry out an independent cost-benefit analysis and appropriate consultations with member states and with relevant stakeholders in accordance with article 10 , exploring all appropriate means for financing the implementation thereof including financial mechanisms to improve the synchronisation of air-based and ground-based capital expenditure related to the deployment of sesar solutions.


### 4. the commission shall establish the common projects and governance mechanisms referred to in paragraphs 1 and 2 through implementing acts adopted in accordance with the examination procedure referred to in article 37(3). ### 4. the commission shall establish the common projects , governance mechanisms and financial mechanism referred to in paragraphs 1 , 2 and 3 through implementing acts adopted in accordance with the examination procedure referred to in article 37(3).


### 2. the delegation of power referred to in articles 6 and 26 shall be conferred on the commission for a period of seven years from [the date of the publication of this regulation]. the delegation of power shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period. ### 2. the delegation of power referred to in articles 4 , 6 , 8 , 9(4a) , 13 , 14 , 23 and 26 shall be conferred on the commission for a period of seven years from [the date of the publication of this regulation]. the delegation of power shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period.


### 1. member states , national supervisory authorities , the agency whether or not it is acting as prb and the network manager shall establish consultation mechanisms for appropriate consultation of stakeholders for the exercise of their tasks in the implementation of this regulation. ### 1. without prejudice to the obligation of member states under international agreements , member states , national supervisory authorities , the agency whether or not it is acting as prb and the network manager shall establish consultation mechanisms for appropriate consultation of stakeholders for the exercise of their tasks in the implementation of this regulation.


### (2) the commission shall establish such a mechanism at union level to consult on matters related to the implementation of this regulation where appropriate. the specific sectoral dialogue committee set up under commission decision 98/500/ec shall be involved in the consultation. for the purpose of point (e) of paragraph 3 , when consultation relating to military aspects is required , the commission shall , in addition to member states , consult the european defence agency and other competent military experts designated by the member states. ### (2) the commission shall establish such a mechanism at union level to consult on matters related to the implementation of this regulation. the specific sectoral dialogue committee set up under commission decision 98/500/ec shall be involved in the consultation.


### relevant non-governmental organisations. ### deleted


### this regulation shall not prevent the application of measures by a member state to the extent that these are needed to safeguard essential security or defence policy interests. such measures are in particular those which are imperative: ### this regulation shall not prevent the application of measures by a member state to the extent that these are needed to safeguard essential security or defence policy interests. such measures are in particular but not limited to those which are imperative:


### in order to conduct military operations and training , including the necessary possibilities for exercises. ### in order to maintain operational readiness , gather information supporting the development of national defence capacities , conduct military operations , and training , including the necessary possibilities for exercises.


### a. whereas the eu’s blue economy is a broad and fast-moving industry that has taken significant steps over the past decade to modernise and diversify itself , while providing 4.5 million direct jobs in sectors based in the marine environment and on land; ### a. whereas the eu’s blue economy is a broad and fast-moving sector that has taken significant steps over the past decade to modernise and diversify itself , while providing 4.5 million direct jobs in sectors based in the marine environment and on land; whereas it will further provide new prospects and new jobs creation in the view of the greening and digitalision of the sector , namely in areas such as ocean renewable energy , the blue bio-economy , bio-technology and desalination;


### a. whereas the blue economy , and hence the fisheries and aquaculture sectors , must respect the environmental , social and economic pillars across the board in order to be considered sustainable; ### a. whereas the blue economy , and hence not only the fisheries and aquaculture sectors but all sectors concerned , must respect the environmental , social and economic pillars across the board in order to be considered sustainable;


### 1. supports the principle of sustainable development within the blue economy as a driver of economic growth in the eu , in particular in the atlantic and mediterranean areas , as a way to foster a number of sectors such as maritime transport , shipbuilding , biotechnology , sustainable tourism , offshore wind , fishing and aquaculture , and wave and tidal energy; ### 1. supports the principle of sustainable development within the blue economy as a driver of economic growth in the eu , in particular in the balticsea , atlantic and mediterranean areas , as a way to foster a number of sectors such as maritime transport , shipbuilding , biotechnology ,sustainable tourism , angling tourism , offshore wind , commercial and recreational fishing and aquaculture , and wave and tidal energy; stresses particularly that the offshore renewable energy has the potential to become a core component of europe’s energy system by 2050 and calls to create incentives and fundings for investments in port infrastructure in order to facilitate servicing of the offshore industry.


### 1. recalls the critical role of small-scale fisheries in food security and nutrition; notes the potential conflicts between fisheries and other emerging sectors of the blue economy; ### 1. recalls the critical role of fisheries in food security and nutrition; notes the potential conflicts between fisheries and other sectors of the blue economy;


### 2. calls on the commission to promote the establishment of maritime transport partnerships with the private sector in order to improve innovation and strengthen competitiveness; ### 2. the green and digital transition in blue economy sectors require appropriate financial support at the eu and member states level in order to enable large-scale investments in research , technology and infrastructure. with this view , calls on the commission to promote the the creation of the european partnership for maritime transport with the private sector in order to improve innovation and strengthen competitiveness. to make shipping even more competitive , port services should be further liberalised allowing for high standards in quality and the safety of the services;


### 3. calls on the commission and the member states to complete priority projects within the trans-european transport network (ten-t) , in particular projects involving the atlantic , the mediterranean and cross-border areas , while promoting the full development of the ten-t motorways of the sea and the connection of islands to the mainland; ### 3. calls on the commission and the member states to complete priority projects within the trans-european transport network (ten-t) , in particular to improve the connection of ten-t ports with railway lines , roads and , where possible , inland waterways and further projects involving the atlantic , the mediterranean and cross-border areas , while promoting the full development of the maritime pillar of the ten-t motorways of the sea and the connection of islands , and outermost regions to the mainland. calls on the commission to ensure for the motorways of the sea further support and simplification and adequate funding in order to achieve a european maritime transport space without barriers;


### 3. calls on the commission to establish legally binding instruments to make the blue economy ‘greener’ and to align it with the overall objectives of the european green deal; ### deleted


### 3. recalls the eu’s responsibility in global fisheries governance , which should prioritise the rights of small-scale fishers and protect their use of and control over fishing resources; ### 3. recalls the eu’s responsibility in global fisheries governance , which should be to create a level playing field among all operators , taking also into account the rights of small-scale fishers and protecting their use of and control over fishing resources;


### 4. stresses the importance of establishing bilateral partnership arrangements with third countries that enshrine labour standards guaranteeing a safe working environment and decent pay for all those working in the fisheries and aquaculture sectors , as well as other sectors of the blue economy: stresses that bilateral partnership arrangements should always seek to respect the highest environmental sustainability criteria; ### 4. stresses the importance of establishing bilateral partnership arrangements with third countries , provided that , among other factors , they enshrine labour standards guaranteeing a safe working environment and decent pay for all those working in the fisheries and aquaculture sectors , as well as other sectors of the blue economy: stresses that bilateral partnership arrangements always seek to respect the highest environmental and social sustainability criteria , while some fleets from outside the eu fishing in the same areas and exporting fisheries products to the european market do not have sustainability considerations , or have very few , which negatively affects the competitiveness of european fishers;


### 4. recalls the eu’s commitment to the principle of policy coherence for development;stresses thatsustainable fisheries partnership agreements must neither undermine local food security nor threaten small-scale fisheries in non-eu countries by putting them in direct competition with eu vessels; calls for the agreements to be aligned with the 2030 agenda for sustainable development by increasing sectoral support and sustainability provisions on surpluses , discards and the precautionary approach; ### 4. recalls the eu’s commitment to the principle of policy coherence for development; stresses that sustainable fisheries partnership agreements neither undermine local food security nor threaten small-scale fisheries in non-eu countries by not putting them in direct competition with eu vessels; calls for the eu to cooperate with its partner third countries through its bilateral or multilateral relations , so that other third countries' distant fleets apply the same sustainability standards as the eu distant fleets; calls for the agreements to be aligned with the 2030 agenda for sustainable development by increasing sectoral support and sustainability provisions on surpluses , discards and the precautionary approach;


### 4. recalls the eu’s commitment to the principle of policy coherence for development;stresses thatsustainable fisheries partnership agreements must neither undermine local food security nor threaten small-scale fisheries in non-eu countries by putting them in direct competition with eu vessels; calls for the agreements to be aligned with the 2030 agenda for sustainable development by increasing sectoral support and sustainability provisions on surpluses , discards and the precautionary approach; ### 4. recalls the eu’s commitment to the principle of policy coherence for development; stresses that sustainable fisheries partnership agreements neither undermine local food security nor threaten small-scale fisheries in non-eu countries by not putting them in direct competition with eu vessels; calls for the eu to cooperate with its partner third countries through its bilateral or multilateral relations , so that other third countries’ distant fleets apply the same sustainability standards as the eu distant fleets calls; for the agreements to be aligned with the 2030 agenda for sustainable development by increasing sectoral support and sustainability provisions on surpluses , discards and the precautionary approach;


### 5. calls on the commission to include sustainable maritime and coastal tourism in all related action plans and programmes and to encourage the diversification of this kind of tourism , while helping to boost tourism activities and increase employment all year round. ### 5. calls on the commission to include sustainable maritime coastal and angling tourism in all related action plans and programmes and to encourage the diversification of this kind of tourism , while helping to boost tourism activities , provide additional income streams and increase employment all year round.


### 5. stresses that the production of fishmeal and fish oil contributes to overfishing in developing countries; calls for mandatory due diligence measures to ensure that the whole seafood-industry supply chain is fair , fully traceable and free of illegal , unreported and unregulated fishing; ### 5. stresses that the production of fishmeal and fish oil may contribute to overfishing in developing countries; calls for mandatory due diligence measures to ensure that the whole seafood-industry supply chain is fair , fully traceable and free of illegal , unreported and unregulated fishing;


### c. whereas , under sdg 14 , it is imperative to conserve oceans , seas and marine resources and promote their sustainable use; ### c. whereas , under sdg 14 , it is imperative to conserve oceans , seas and marine resources and promote their sustainable use; while , under sdg 2 , it is imperative to guarantee food security;


### g. whereas the loss of marine biodiversity is having a major environmental , social and economic impact on the eu fisheries sector and on coastal and island communities and must therefore be reversed and biodiversity restored; ### g. whereas the loss of marine biodiversity is having a major environmental , social and economic impact on the eu fisheries sector , on coastal and island communities and on the outermost regions and must therefore be reversed and biodiversity restored;


### i. whereas the covid-19 pandemic has had a significant economic impact on those employed in the fisheries and aquaculture sector owing to the combined effects of waning demand and supply chain disruption; ### i. whereas the covid-19 pandemic has had a significant economic impact on those employed in the fisheries and aquaculture sector owing to the combined effects of waning demand , supply chain disruption and lack of conditions on many vessels to enable health safety;


### j. whereas oil and gas exploration , combined with the large-scale exploitation of offshore renewable energy resources , may generate competition and sea space management conflicts that mainly affect fishing activities , in particular small-scale fisheries and coastal communities; ### j. whereas oil and gas exploration , combined with the large-scale exploitation of offshore renewable energy resources , may generate competition and sea space management conflicts that mainly affect fishing activities , in particular small-scale fisheries and coastal communities; whereas , when it comes to diversifying their income , coastal and remote communities need to build resilience to ensure they can resist to shocks such as the ones induced by climate change; whereas angling tourism is already a sustainable and high-value touristic alternative for many communities across europe;


### j. whereas oil and gas exploration , combined with the large-scale exploitation of offshore renewable energy resources , may generate competition and sea space management conflicts that mainly affect fishing activities , in particular small-scale fisheries and coastal communities; ### j. whereas oil and gas exploration , combined with the large-scale exploitation of offshore renewable energy resources , may generate competition and sea space management conflicts that mainly affect fishing activities , in particular small-scale fisheries and coastal communities; whereas this increasing competition between different uses of maritime space often leads to the historical uses of evident historical , cultural , socio-economic value , such as fishing , being overlooked;


### k. whereas a proposal for legally binding nature restoration targets needs to be drawn up under the eu biodiversity strategy for 2030 in line with the objective of protecting 30% of the eu maritime area , of which 10% should be subject to strict conservation measures; ### deleted


### 6. urges the eu to develop a human rights-based approach towards ocean governance and the blue economy by supporting food sovereignty for local fishing communities; ### 6. urges the eu to develop a fair rights-based approach towards ocean governance and the blue economy by supporting food sovereignty for local fishing communities;


### 7. welcomes the objective of protecting 30 % of the world’s oceans by 2030 , but warns that it should not be done at the expense of indigenous peoples and local communities; ### 7. takes note of the objective of protecting 30 % of the world’s oceans by 2030 , but warns that it should not be done at the expense of food security , fishermen and aquaculture producers , indigenous peoples and local communities;


### 10. calls for the eu to act on the detrimental impacts of fishing techniques such as bottom-contacting gears or fish aggregating devices by limiting their use. ### deleted


### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe , healthy and environmentally sustainable commuting options and to complement public transport with on-demand and shared transport services; ### 2. stresses the need for local authorities to adapt and reengineer public transport and infrastructure in order to ensure smart , user-friendly , affordable and environmentally sustainable commuting options. increasing the share of clean vehicles in the public transport fleets is key for reducing carbon emissions as well as improving air quality in cities. public transport needs to be further complement by safe , competitive and affordable on-demand and shared transport services and smart parking;


### 4. notes that , at the end of 2020 , innovation and networks executive agency under horizon 2020 transport had a portfolio of 291 ongoing r&i implementation activities in the transport area for eur 1 ,9 billion; ### 4. notes that , at the end of 2020 , innovation and networks executive agency under horizon 2020 transport had a portfolio of 291 ongoing r&i implementation activities in the transport area for eur 1 ,9 billion to contribute to the achievement of a resilient , environmentally friendly and affordable european transport system; calls for the creation of incentives for further massive investments in technological development for the union to become a technological leader in the green and digital innovations in energy and related sectors , and propulsion technologies in transport , calls on the commission to establish union-level governance to provide for faster standardisation , harmonisation and investment into technological measures.


### 4. regrets that the residual error rate has increased by comparison to the previous year (2 ,69 % in 2020 as compared to 2 ,65 % in 2019)for grants under direct management of the directorate-general for justice and consumers (dg just); notes that the main cause of error is the lack of supporting documents which has even worsened in 2020 by the fact that due to the covid-19 crisis the audits had to be performed remotely without access to the bookkeeping of the beneficiaries; calls on the commission to address this issue and make use of digital tools that allow remote access to bookkeeping of beneficiaries; welcomes the corrective action plan outlined by dg just; recalls the importance of monitoring visits for ensuring sound financial management; ### 4. regrets that the residual error rate has remained almost in the same range as last year (2 ,69 % in 2020 as compared to 2 ,65 % in 2019) for grants under direct management of the directorate-general for justice and consumers (dg just); notes that the main cause of error is the lack of supporting documents which has even worsened in 2020 by the fact that due to the covid-19 crisis the audits had to be performed remotely without access to the bookkeeping of the beneficiaries; calls on the commission to address this issue and make use of digital tools that allow remote access to bookkeeping of beneficiaries; welcomes the corrective action plan outlined by dg just; recalls the importance of monitoring visits for ensuring sound financial management;


### 4. is concerned that the amount of outstanding commitments (ral) at the end of 2020 reached a new record high of eur 303 ,2 billion; acknowledges that a certain level of outstanding commitments is a natural consequence of the union budget system with commitment appropriations and payment appropriations but underlines that an amount of outstanding commitments , which equals two full years of payment appropriations may constitute a risk for the smooth operation of the budget in the future; ### 4. is concerned that the amount of outstanding commitments (ral) at the end of 2020 reached a new record high of eur 303 ,2 billion; acknowledges that a certain level of outstanding commitments is a natural consequence of the union budget system with commitment appropriations and payment appropriations but underlines that an amount of outstanding commitments , which equals two full years of payment appropriations may constitute a risk for the smooth operation of the budget in the future; calls on the commission to closely monitor the progress of implementation in member states , in particular in the cases of under-implementation and low absorption rates and to deliver country-analysis to the discharge authority , identifying the recurrent problems , as well as the measures taken to optimise the situation;


### 5. welcomes the fact that , in 2020 , the 2019 multi annual call for proposals under the connecting europe facility (cef) was successfully completed , selecting 125 projects with an overall contribution of more than eur 2 billion; ### 5. welcomes the fact that , in 2020 , the 2019 multi annual call for proposals under the connecting europe facility (cef) was successfully completed , selecting 125 projects with an overall contribution of more than eur 2 billion; notes that more than 90% of the cef contribution was allocated to projects expected to address climate related objectives and in particular railway , inland waterways and maritime ports infrastructures and deployment of alternative fuels infrastructure;


### 5. takes note that the eu will be able to spend significantly more than in the previous programming period , with an overall allocation of eur 1 824 billion from nextgenerationeu and the mff; urges the commission to limit the risk of delayed start to the implementation of shared managed funds and ensure the sound financial management in the use of funds , including the respect for the rule of law and the fundamental rights. ### 5. takes note that the eu will be able to spend significantly more than in the previous programming period , with an overall allocation of eur 1 824 billion from nextgenerationeu and the mff; urges the commission to limit the risk of delayed start to the implementation of shared managed funds and ensure the sound financial management in the use of funds , including the respect for the rule of law and the fundamental rights; underlines further , that the influence of covid-19 pandemic , both in terms of limitations it exerts on relevant activities , as well as in reference to changes in law and the policy implementation process allowing for quicker reactions to its circumstances , continues to create challenges to sound financial management;


### 5. takes note that the eu will be able to spend significantly more than in the previous programming period , with an overall allocation of eur 1 824 billion from nextgenerationeu and the mff; urges the commission to limit the risk of delayed start to the implementation of shared managed funds and ensure the sound financial management in the use of funds , including the respect for the rule of law and the fundamental rights. ### 5. takes note that the eu will be able to spend significantly more than in the previous programming period , with an overall allocation of eur 1 824 billion from next generation eu and the mff; urges the commission to limit the risk of delayed start to the implementation of shared managed funds and ensure sound financial management in the use of funds , including respect for the rule of law and fundamental rights; calls on the commission to focus special attention on working with those countries which are experiencing difficulties in managing multiannual financial framework programmes owing to a lack of funds , particularly when it comes to negotiating operational plans and the resulting programmes.


### 5. regrets that the cumulative absorption rate from the european structural and investment funds (esif) at the end of 2020 continues to be approximately 7 % lower than under the previous 2007-2013 mff; encourages the commission to intensify its work with members states including through technical assistance in order to increase the ability of member states to make use of the funds allocated to them and to intensify the effort to increase the absorption rate of esif from both the 2013-2020 mff and the new 2021-2027 mff in order to avoid a further increase of total outstanding commitments , without compromising the quality of projects and the efforts made to avoid misuse and fraud of union funds; asks the commission to relaunch the taskforce for better implementation (tfbi) to increase the absorption rate and to develop best practices among the member states; ### 5. regrets that the cumulative absorption rate from the european structural and investment funds (esif) at the end of 2020 continues to be approximately 7 % lower than under the previous 2007-2013 mff; encourages the commission to intensify its work with members states including through technical assistance in order to increase the ability of member states to make use of the funds allocated to them and to intensify the effort to increase the absorption rate of esif from both the 2013-2020 mff and the new 2021-2027 mff in order to avoid a further increase of total outstanding commitments , without compromising the quality of projects and the efforts made to avoid misuse and fraud of union funds; calls on the commission to assist where necessary countries to find eligible projects , especially those with clear european added-value; asks the commission to relaunch the taskforce for better implementation (tfbi) to increase the absorption rate and to develop best practices among the member states;


### 6. regrets the low implementation rate of cef during the 2014-2020 period: calls on member states to significantly speed up investments , and on the commission to step up its monitoring in view of the urgent need for infrastructure investment in order to facilitate a swift recovery from the covid-19 crisis; is concerned that a significant under-execution of payments for transport infrastructure financed by the cohesion fund contribution to cef for 2021 is expected , and that implementation delays and decommitment of funds might occur; ### 6. regrets the low implementation rate of cef during the 2014-2020 period: calls on member states to significantly speed up investments to deliver the european green deal objectives , and on the commission to step up its monitoring in view of the urgent need for infrastructure investment in order to facilitate a swift recovery from the covid-19 crisis; is concerned that a significant under-execution of payments for transport infrastructure financed by the cohesion fund contribution to cef for 2021 is expected , and that implementation delays and decommitment of funds might occur;


### 6. underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automatised systems for reporting , monitoring and audit; remarks that this should include the establishment of a mandatory single interoperable database on beneficiaries of funds from all union programmes; highlights that such a system should build on unique identifiers for all recipients including information about their ultimate beneficiaries and should also automatically ensure the use of systems such as the date mining tool , arachne , in order to provide for the best possible protection of the union finances; notes that this digitalisation is overdue and indispensable given the cross-border nature of misuse of funds , fraud , misappropriations , conflicts of interest , double-funding and other systemic problems; underlines that this single datamining tool should be easily searchable and available for olaf , eppo and the commission , in order to enhance the protection of the union budget and next generation eu against irregularities , fraud and conflicts of interest; ### 6. underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automatised systems for reporting , monitoring and audit; remarks that this should include the establishment of a mandatory single interoperable database on beneficiaries of funds from all union programmes; highlights that such a system should build on unique identifiers for all recipients including information about their ultimate beneficiaries and should also automatically ensure the use of systems including but not limited to the data mining tool , arachne , in order to provide for the best possible protection of the union finances; underlines that this integrated and interoperable system must enable to aggregate all individual amounts received by the same beneficiary or beneficial owner into one total sum; notes that this digitalisation is overdue and indispensable given the cross-border nature of misuse of funds , fraud , misappropriations , conflicts of interest , double-funding and other systemic problems; underlines that this single datamining tool should be easily searchable and available for olaf , eppo and the commission , in order to enhance the protection of the union budget and next generation eu against irregularities , fraud and conflicts of interest;


### 7. welcomes the positive evaluation of the trans-european transport network (ten-t) policy progress and the agreement on the streamlining directive , which will play a key role in accelerating pre-identified cross-border projects on the core network; notes however that there are bottlenecks along the corridors where more focus is needed to guarantee connectivity and timely completion of the core network by 2030; is concerned that phased and new projects along the ten-t network are at risk due delays in adoption of partnership agreements and cohesion programmes for the 2021-2027 period; ### 7. welcomes the positive evaluation of the trans-european transport network (ten-t) policy progress and the agreement on the streamlining directive , which will play a key role in accelerating pre-identified cross-border projects on the core network; notes however that there are bottlenecks along the corridors where more focus is needed to guarantee connectivity and cohesion across the union and the timely completion of the core network by 2030; is concerned that phased and new projects along the ten-t network such as struma motorway (bulgaria) , albert canal (belgium) , e75 railway line , czyzew-bialystok (poland) , the west link - kvarnberget railway tunnel (sweden) , lefkosia south orbital motorway (cyprus) are at risk due delays in the implementation of the 2014-2020 period and the adoption of partnership agreements and cohesion programmes for the 2021-2027 period; commends the progress achieved by the commission implementing the action plan on military mobility and defining the dual - military and the ten-t - uses requirements , following the modification of the military requirements , agreed by the member states;


### 7. stresses the need to enlarge the areas where the early detection and exclusion system (edes) is used beyond direct management and encourages the commission to use it for all union funds including funds under shared management: notes that , the edes has to be used systematically to ensure that companies and beneficial owners who have been convicted in relation to fraud , corruption or other serious economic criminal activities cannot benefit from union funds; ### 7. stresses the need to enlarge the areas where the early detection and exclusion system (edes) is used beyond direct management and encourages the commission to use it for all union funds including funds under shared management: notes that , the edes has to be used systematically to ensure that companies and beneficial owners who have been convicted in relation to fraud , corruption or other serious economic criminal activities cannot benefit from union funds; stresses the need to harmonise the indicators in arachne with the exclusion grounds of edes to ensure that excluded economic operators are also visible in arachne; calls for maximum interoperability between arachne , edes and other software to reduce the need to insert information items into various it-systems multiple times and keep the administrative burden as low as possible;


### 8. stresses that the covid-19 pandemic placed transport and tourism in union under an unprecedented pressure and welcomes the commission’s efforts to provide relief to the sectors and financing using the coronavirus response investment initiatives (crii and crii+) , cef , rrf , cohesion fund , investeu , erdf; ### 8. stresses that the covid-19 pandemic placed transport and tourism in union under an unprecedented pressure and welcomes the commission’s efforts to provide relief to the sectors and financing using the coronavirus response investment initiatives (crii and crii+) , cef , rrf , cohesion fund , investeu , erdf; welcomes in this regard the commission’s initiatives such as the green lanes to ensure that freight vehicles are moving freely across the union , the temporary relief on airport slots and the platform re-open eu; regrets however that the lack of coordination between the member states and the individual measures to prevent the spread of covid-19 do not facilitate the recovery of transport and tourism sectors;


### 8. requests the commission to follow up on parliament’s initiative reports concerning the revision of the financial regulation1 2 ; ### 8. requests the commission to follow up on parliament’s initiative reports concerning the revision of the financial regulation1 2 , and its legislative initiative report 2021/2054 (inl) on digitalisation of the european reporting , monitoring and audit , which entails specific suggestions for revisions of the financial regulation;


### 2. acknowledges that high-risk expenditures are subject to complex rules and eligibility conditions; notes that the estimated level of error decreased from 4 ,9% in 2019 to 4 ,0% in 2020 and that six possible fraud cases were reported to olaf in comparison to 2019’s nine; recalls that the way funds are disbursed has an impact on the risk of errors and welcomes efforts to simplify requirements for project managers and management authorities under the 2021-2027 programming period; ### 2. acknowledges that high-risk expenditures are subject to complex rules and eligibility conditions; notes that the estimated level of error decreased from 4 ,9% in 2019 to 4 ,0% in 2020 and that six possible fraud cases were reported to olaf in comparison to 2019’s nine; recalls that the way funds are disbursed has an impact on the risk of errors and welcomes efforts to simplify requirements for project managers and management authorities under the 2021-2027 programming period as further simplification of rules and procedures can contribute to a more efficient use of funds and a reduced error rate; ponts out in particular that , in most cases , a financial error does not constitute fraud; urges wider use of simplified cost options which eca also considers to be a great relief for applicants and they facilitate control; shares the eca's conclusions stating that the change in the rules for the implementation of european structural and investment (esi) funds should further accelerate the implementation process;


### 2. welcomes the fact that the court did not find major flaws in the commission’s clearance procedures regarding the asylum , migration and integration fund (amif) and the internal security fund (isf); notes with concern that for both the amif and the isf significant amounts remain undisbursed; calls on the commission to further engage in dialogue with the relevant national authorities and identify areas where it could offer support; reiterates , nevertheless , its call on member state authorities to increase their efforts for accessing funding available under those programmes; ### 2. welcomes the fact that the court did not find major flaws in the commission’s clearance procedures regarding the asylum , migration and integration fund (amif) and the internal security fund (isf); welcomes that member states stepped up their national programmes in 2020 , but notes with concern that for both the amif and the isf significant amounts , corresponding to roughly 50 % of the available budget for those programmes , remain undisbursed; acknowledges that the significantly lower level of payments disbursed for union actions compared to previous years resulted from advance payments and delayed project activities caused by pandemic-related restrictions; calls on the commission to further engage in dialogue with the relevant national authorities and identify areas where it could offer support; reiterates furthermore its call on member state authorities to increase their efforts for accessing funding available under those programmes with a view to contributing to the achievement of their important policy objectives;


### 2. is satisfied with the work carried out by the five decentralised agencies which are under its remit , which carry out technical , scientific or managerial tasks that help the union institutions elaborate and implement policies in the area of environment , climate action , public health and food safety , as well as with the way in which those agencies’ budgets are implemented; stresses that , given the scale of current and upcoming challenges , sufficient funding must be guaranteed for the agencies and the commission directorates-general (‘dg’) working in the areas of environment , climate action , public health and food safety; ### 2. is satisfied with the work carried out by the five decentralised agencies which are under its remit , which carry out technical , scientific or managerial tasks that help the union institutions elaborate and implement policies in the area of environment , climate action , public health and food safety , as well as with the way in which those agencies’ budgets are implemented; stresses that , given the scale of current and upcoming challenges , sufficient and stable funding must be guaranteed for the agencies and the commission directorates-general (‘dg’) working in the areas of environment , climate action , public health and food safety;


### 2. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and may ultimately lead to serious losses for the union budget and underlines its requests to the commission to use all available tools to limit the risk of such losses. this should include the immediate and full application of regulation (eu , euratom) 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget; ### 2. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and may ultimately lead to serious losses for the union budget and underlines its requests to the commission to use all available tools to limit the risk of such losses. this should include the immediate and full application of regulation (eu , euratom) 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget; insists that the commission ensures that the delivery of external aid is subject to the rule of law and respect for human rights in recipients countries; stresses , in particular , the need to guarantee that no union funds , by third parties and/or natural person are allocated or linked to any cause or form of terrorism and/or religious and political radicalization;


### 2. recalls that the global europe instrument’s spending target of 20% for human development and social inclusion is a minimum target; calls for substantially higher expenditure in this area , given the crucial importance of health , education , nutrition , water , sanitation and hygiene for the realisation of human rights and of a life in dignity for all , the devastating impacts of the covid pandemic and the human rights-based approach laid down in the global europe - ndici regulation , the implementation of which parliament will scrutinise; ### 2. recalls the global europe-ndici's spending target for climate change and protection of biodiversity of 30% and its spending target of 20% for human development and social inclusion are minimum targets; calls for substantially higher expenditure in this area , given the crucial importance of health , education , nutrition , water , sanitation and hygiene for the realisation of human rights and of a life in dignity for all , the devastating impacts of the covid pandemic and the human rights-based approach laid down in the global europe - ndici regulation , the implementation of which parliament will scrutinise;


### 3. notes that , according to the commission 2020 annual activity report , the average residual error rate across the amif and the isf is 1 ,37 % , well below the material threshold of 2 %; recalls , however , that that data refers only to detected errors and that the court has previously identified shortcomings in the error detection mechanisms of the commission for funds under shared management; calls on the commission to increase its efforts to improve the error and irregularities detection rate and urges member states to improve the reliability of data transmitted to the commission with respect to error rates for all funds under shared management; ### 3. welcomes that , according to the commission 2020 annual activity report , the average residual error rate across the amif and the isf is 1 ,37 % , well below the material threshold of 2 %; recalls , however , that that data refers only to detected errors and that the court has previously identified shortcomings in the error detection mechanisms of the commission for funds under shared management; calls on the commission , in accordance with the findings of the court , to maintain its efforts in improving the error and irregularities detection rate and calls on member states to improve the reliability of data transmitted to the commission with respect to error rates for all funds under shared management;


### 3. stresses that the union in its response to the covid-19 pandemic secured financial support for partner countries and fragile populations amounting to more than eur 40 billion; welcomes team europe efforts in addressing the immediate effects of the health crisis and the resulting humanitarian needs in the partner countries , as well as its contribution to the covax facility which provides fair and equitable access to covid-19 vaccines in low- and middle-income countries; ### 3. stresses that the union in its response to the covid-19 pandemic secured financial support for partner countries and fragile populations amounting to more than eur 40 billion; stresses the need to improve visibility and communication concerning the substantial support eu has provided in partner countries during the covid-pandemics; welcomes team europe efforts in addressing the immediate effects of the health crisis and the resulting humanitarian needs in the partner countries , as well as its contribution to the covax facility which provides fair and equitable access to covid-19 vaccines in low- and middle-income countries;


### 9. notes that dg climate action and dg budget monitor the 20 % climate mainstreaming target in the multiannual financial framework , and that dg climate action supports other dgs in integrating climate in their activities; welcomes the fact that 21 % of the 2020 union budget was spent on climate-related activities , ### 9. notes that dg climate action and dg budget monitor the 20 % climate mainstreaming target in the 2014-2020 multiannual financial framework , and that dg climate action supports other dgs in integrating climate in their activities; welcomes the fact that 21 % of the 2020 union budget was spent on climate-related activities ,


### 9. notes that the covid-19 pandemic justified considerable changes to the 2020 budget in the form of transfers and amending budgets in order for the union to give a robust input in order to help alleviate the threats from the pandemic not least through the rapid development of vaccines. furthermore , notes that the pandemic meant that audits mainly had to be done remotely which also implies that the estimated error rates should be considered as minimum estimates; ### 9. notes that the covid-19 pandemic justified considerable changes to the 2020 budget in the form of transfers and amending budgets in order for the union to give a robust input in order to help alleviate the threats from the pandemic not least through the rapid development of vaccines. furthermore , notes that the pandemic meant that audits mainly had to be done remotely which also implies that the estimated error rates should be considered as minimum estimates due to the increased detection risk; welcomes the increase in digitalisation in the audit procedures , efficiency gains and cost savings from remote audits , but underlines that remote audits cannot fully substitute on the spot controls;


### 10. asks the commission to modify the spending rule n+3 years to the previous rule n+2 years in order to increase the budget execution and reduce the outstanding commitments; ### 10. notes that the new common provisions regulation allows for a more gradual transition of the decommitment rules for the current programming period 2021-2027 with regards to shared management funds; notes that the n+3 (2021-2026) and the n+2 (2027) combination would contribute to increase the budget execution and reduce the outstanding commitments; reminds that the parliament has shown great support for this approach in plenary when voting on the agreement on the common provisions regulation;


### 10. asks the commission to modify the spending rule n+3 years to the previous rule n+2 years in order to increase the budget execution and reduce the outstanding commitments; ### 10. acknowledges the gradual transition of the decommitment rules for the 2021 -2027 programming period from the n+3 (2021-2026) to the n+2 (2027) for the shared management funds. asks the commission to ensure together with the co-legislators that the n+2 rule is applied all along the future programming period , in order to increase the budget execution and reduce the outstanding commitments; regrets that the council does not approve the modification of the spending rule;


### 10. asks the commission to modify the spending rule n+3 years to the previous rule n+2 years in order to increase the budget execution and reduce the outstanding commitments; ### 10. asks the commission to modify the spending rule n+3 years to the previous rule n+2 years in order to increase the budget execution and reduce the outstanding commitments; underlines that the current n+3 rules should not be used to slow down or delay the implementation , but to ensure sufficient time for projects to be realised;


### 12. calls on the commission to provide parliament with an annual report setting out in detail the contribution of each budget item to the climate mainstreaming (at least 30 %) and the biodiversity (7 ,5 % as of 2024 and 10% in 2026 and in 2027) targets , in order to facilitate their monitoring; calls further on the commission to report whether any budget item fails to respect the "do no significant harm" criterion as referred to in the taxonomy regulation; ### 12. calls on the commission to provide parliament with an annual report setting out in detail the contribution of each budget item to the climate mainstreaming (at least 30 % under the 2021-2027 multiannual financial framework (mff)) and the biodiversity (7 ,5 % as of 2024 and 10% in 2026 and in 2027 under the 2021-2027 mff) targets , in order to facilitate their monitoring; calls further on the commission to report whether any initiative under the next generation eu recovery plan fails to respect the "do no significant harm" criterion as referred to in the taxonomy regulation and whether any climate expenditure and expenditure contributing to halting and reversing the decline of biodiversity principle fails to respect the “do no harm” principle as agreed in the interinstitutional agreement of 16 december 2020 between the european parliament , the council of the european union and the european commission on budgetary discipline , on cooperation in budgetary matters and on sound financial management , as well as on new own resources , including a roadmap towards the introduction of new own resources1a;


### 13. stresses the increased importance of performance indicators , including the selection of indicators , definition of targets and milestones and monitoring and reporting in light of the new delivery models for the recovery and resilience facility and the reformed common agricultural policy; ### 13. stresses the increased importance of performance indicators , including the selection of indicators , definition of targets and milestones and monitoring and reporting in light of the new delivery models for the recovery and resilience facility and the reformed common agricultural policy; notes that milestones and targets as well as output indicators are different in nature; notes that the recovery and resilience facility further differentiates between investments and reforms; stresses that performance auditing is a new tool for the respective audit authorities; calls on the commission to provide an overview of the complete audit cycle within the member states , the commission as well as in regard of the cooperation with the respective audit authorities including the court of auditors , and olaf , eppo;


### 1. notes that for expenditure specifically for heading iii (security and citizenship) the court of auditors (the ‘court’) chose to examine a sample of 27 transactions designed to contribute to the court's overall statement of assurance; deeply regrets that the court did not estimate the error rate for heading iii as the audit scope was not designed to be representative for this heading; regrets this choice by the court despite multiple calls from parliament to calculate the estimated level of error; deplores the fact that eight out the 27 transactions examined by the court contained errors among which four contained quantifiable errors which had a financial impact on the amounts charged to the union budget; highlights that such cases may have an important negative reputational impact; urges the commission to address that situation and report to the discharge authority about the progress achieved; ### 1. notes that for expenditure specifically for heading iii (security and citizenship) the court of auditors (the ‘court’) chose to examine a sample of 27 transactions designed to contribute to the court's overall statement of assurance; regrets that the court did not estimate the error rate for heading iii , while taking into account the court’s explanation that the audit scope was not designed to be representative for this heading; regrets this choice by the court despite multiple calls from parliament to calculate the estimated level of error; deplores the fact that eight out the 27 transactions examined by the court contained errors among which four contained quantifiable errors which had a financial impact on the amounts charged to the union budget and four showed non-compliance with legal and financial provisions; highlights that such cases may have an important negative reputational impact and may eventually undermine compliance with the principles of sound financial management of union spending; urges the member states to address the causes which led to these situations of non-compliance and asks the commission to report to the discharge authority about the progress achieved;


### 1. notes that the replacement of the development cooperation instrument with the global europe instrument coincides with a dramatic reversal of the progress towards the sustainable development goals and with rapid aggravation of the global climate crisis; insists that in the implementation of the global europe instrument , maximum efficiency in the response to these incomparably important challenges must be sought; ### 1. notes that the replacement of the development cooperation instrument with the global europe-ndici instrument coincides with a dramatic reversal of the progress towards the sustainable development goals due to the covid19 pandemic and with enhanced ambition of the eu to fight climate change; insists that in the implementation of the global europe-ndici instrument , maximum efficiency in the response to these incomparably important challenges must be sought;


### 11. notes with concern the court's findings in special report 18/2020: "the eu’s emissions trading system: free allocation of allowances needed better targeting" that free allowances are not well targeted , tended to slow decarbonisation and that the commission needs to update its procedure for targeting free allowances to reflect the paris agreement; ### 11. notes the court's conclusions and recommendations in special report 18/2020: "the eu’s emissions trading system: free allocation of allowances needed better targeting" that despite good reasons for their use , free allocation should be better targeted , and that despite providing significant incentives for improvement of energy efficiency , there is scope to improve the methodology for the benchmarks in light of the obligations of the union under the paris agreement; takes note , in this light , of the recent commission proposal for the revision of the eu emission trading system (ets);


### 11. notes with concern the court’s findings in special report 18/2020: “the eu’s emissions trading system: free allocation of allowances needed better targeting” that free allowances are not well targeted , tended to slow decarbonisation and that the commission needs to update its procedure for targeting free allowances to reflect the paris agreement; ### 11. notes with concern the court’s findings in special report 18/2020: “the eu’s emissions trading system: free allocation of allowances needed better targeting” that free allowances are not well targeted , tended to slow decarbonisation and that the commission needs to update its procedure for targeting free allowances to reflect the paris agreement; welcomes , in this context , the draft amendment to the eu ets directive submitted within the framework of the fit for 55 package , which , inter alia , also revises the method of allocating free allowances;


### 11. calls on the commission to ensure the provision of sufficient funding for audits and controls of union funds in light of the massive increase of funds to be disbursed during the coming years under the combined mff and nextgenerationeu instrument; ### 11. calls on the commission to ensure the provision of sufficient funding for audits and controls of union funds in light of the massive increase of funds to be disbursed during the coming years under the combined mff and nextgenerationeu instrument; notes that the commission will assess the control systems of the member states and provide guidance to put in place sound monitoring and control systems; calls on the commission to provide the discharge authority with detailed assessments of the audit and control systems for each member state;


### 15. calls on the commission to continue promoting gender balance and a gender budgeting approach in the allocated funds; calls on the commission to urgently develop a gender mainstreaming methodology in order to integrate a gender equality perspective in all policy areas; ### 15. calls on the commission to continue promoting gender balance and a gender budgeting approach in the allocated funds in a non-bureaucratic and concise manner; calls on the commission to urgently develop a gender mainstreaming methodology in order to integrate a gender equality perspective in all policy areas through targeted and effective incentives;


### 25. notes that the annual absorption rate for efsi funds in 2020 was 15 % , which is the same as the final year of the previous 2007-2013 mff but that the cumulative absorption rate is still only 55 % , which is 7 % lower than at the end of 2013. notes that this implies that 45 % of the total commitments under the efsi funds for the period 2014-2020 equal to eur 209 billion has still not been paid out and constitutes the main part of the total outstanding commitments (ral) of eur 303 billion; ### 25. notes that the annual absorption rate for esi funds in 2020 was 15 % , which is the same as the final year of the previous 2007-2013 mff but that the cumulative absorption rate is still only 55 % , which is 7 % lower than at the end of 2013. notes that this implies that 45 % of the total commitments under the esi funds for the period 2014-2020 equal to eur 209 billion has still not been paid out and constitutes the main part of the total outstanding commitments (ral) of eur 303 billion;


### 27. notes that the covid-19 pandemic has resulted in the relaxation of applicable rules to provide additional liquidity and exceptional flexibility for covid-19 related expenditure; ### 27. notes that the covid-19 pandemic has resulted in the relaxation of applicable rules to provide additional liquidity and exceptional flexibility for covid-19 related expenditure; is concerned that this increases the risk of misuse and fraud by criminal structures attempting to abuse the crisis situation; notes information from olaf on criminal activities concerning personal health and safety equipment and fake vaccine offers;


### a. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; ### a. ensure the protection of the union budget by making general and systematic use of digital and automatised interoperable systems for reporting , monitoring and audit; develop the recovery and resilience scoreboard to ensure that description of milestones and target and outcome of the audit are transparent; ensure that all member states use the systems and central registers to report on beneficial owners and end beneficiaries;


### a. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; ### a. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit and urgently establish an integrated and interoperable system building on but not limited to existing tools and databases;


### b. simplify rules and procedures , develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all relevant stakeholders; ### b. simplify rules and procedures , develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all relevant stakeholders; provide the discharge authority with an overview of the trainings conducted;


### d. intensify its work to ensure that the funds under the recovery and resilience facility are used for high-quality projects and that double funding of projects is avoided; ### d. intensify its work to ensure that the funds under the recovery and resilience facility are used for projects that lead to structural reforms and investments which achieve eu-added value and that double funding of projects is avoided;


### d. intensify its work to ensure that the funds under the recovery and resilience facility are used for high-quality projects and that double funding of projects is avoided; ### d. intensify its work to ensure that the funds under the recovery and resilience facility are used for high-quality projects and that double funding of projects is avoided; urges the commission to not only rely on compliance audits by the member states concerning applicable rules such as public procurement and state aid rules , but to extend its audit activity beyond system audits in a risk-based approach;


### g. increase the administrative capacity of the commission in relation to the nextgenerationeu instrument in order to protect union finances; ### g. increase the administrative capacity of the commission and strenghthen the administrative capacity of member states in relation to the implementation of the nextgenerationeu instrument in order to protect union finances;


### h. develop a gender mainstreaming methodology for use across the budget at the latest by the end of 2022 , and to follow the recommendations of the court in its special report on gender mainstreaming in the eu budget; ### h. develop a non-bureaucratic and concise gender mainstreaming methodology for use across the budget through targeted and effective incentives at the latest by the end of 2022 , and to follow the recommendations of the court in its special report on gender mainstreaming in the eu budget;


### 37. regrets that for the common provisions regulation for the efsi funds , an impact assessment was not carried out and that important evaluations of the cap were not available before the impact assessment was made concerning the cap reform; ### 37. reminds that the common provisions regulation for the esi funds , was not subject to an impact assessment , but each of the shared management funds covered by the regulation is accompanied by its own impact assessment; notes that important evaluations of the cap were not available before the impact assessment was made concerning the cap reform;


### 38. underlines that it is important that the commission continues to draw lessons from the performance of the programmes also after the end of the mff period because some results and impacts may only be evident several years after the end of the mff period especially for programmes with large amounts of outstanding commitments; ### 38. underlines that it is important that the commission continues to draw lessons from the performance of the programmes also after the end of the mff period because some results and impacts may only be evident several years after the end of the mff period especially for programmes with large amounts of outstanding commitments and include these observations and conclusions in its reports to be shared with the discharge authority;


### 40. underlines its strong and repeated requests to ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; ### 40. underlines its strong and repeated requests to ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; urges the commission to establish an integrated and interoperable system building on but not limited to existing tools and databases;


### e. take action in the fight against fraud in e-commerce and vat collection; ### e. take action in the fight against fraud in e-commerce and vat collection , particularly by making use of the additional benefits of digital means available for tracking invoices and vat payments;


### f. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; ### f. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit and urgently establish an integrated and interoperable system building on but not limited to existing tools and databases;


### 52. notes with concern that personnel costs continue to constitute the principal source of error , notably in research expenditure; regrets that the rules for declaring personnel costs under h2020 remain complex , despite simplification efforts; ### 52. notes with concern that personnel costs continue to constitute the principal source of error , notably in research expenditure; regrets that the rules for declaring personnel costs under h2020 remain complex , despite simplification efforts; welcomes a number of simplifications specifically targeting smes under horizon 2020 , such as a single flat rate for indirect costs , including personnel costs;


### g. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; ### g. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit and urgently establish an integrated and interoperable system building on but not limited to existing tools and databases;


### 69. underlines that specific instruments gave the member states financial incentives to achieve results and optimise their use of funding; regrets that the commission and the member states were found to be only partially successful in using these instruments to make the financing of cohesion policy more performance-based; is worried that the member states were found to show very limited interest in using some of the new performance-based funding models , i.e. 'joint action plans' and 'financing not linked to costs'; encourages wider use of the simplified cost options which the eca considers have the potential to reduce beneficiaries’ administrative burden and are considered less prone to error; ### 69. underlines the performance reserve that the new performance framework has foreseen which entails 6% of the resources to be frozen and consequently allocated on the basis of a performance review after the annual implementation report in 2019 , to the programmes which have achieved their set milestones , so that member states are incentivised to optimise their use of funding; regrets that according to recent data the commission and the member states were found to be only partially successful in making the financing of cohesion policy more performance-based; is worried that the member states were found to show very limited interest in using some of the new performance-based funding models , i.e. 'joint action plans' and 'financing not linked to costs'; encourages wider use of the simplified cost options which the eca considers have the potential to reduce beneficiaries’ administrative burden and are considered less prone to error;


### 73. regrets that , as indicated in the special report 10/2021 of the european court of auditors ’gender mainstreaming in the eu union budget: time to turn words into action’ , the significant potential of european structural and investment funds to contribute to gender equality is unexploited and that gender mainstreaming is not adequately implemented at all stages of the budgetary process; ### 73. regrets that , as indicated in the special report 10/2021 of the european court of auditors ’gender mainstreaming in the eu union budget: time to turn words into action’ , the significant potential of european structural and investment funds to contribute to gender equality is unexploited and that gender mainstreaming is not adequately implemented at all stages of the budgetary process; is of the opinion that gender mainstreaming must be addressed in a non-bureaucratic and concise manner through targeted and effective incentives;


### c. make the use of it tools such as edes or arachne systematic for all union funds including shared management and ensure better use of new technology in order to increase controls and protect the union budget against fraud and misuses of funds; ### c. make the use of it tools such as edes and arachne mandatory and systematic for all union funds including shared management and ensure better use of new technology in order to increase controls and protect the union budget against fraud and misuses of funds;


### d. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit; ### d. ensure the protection of the union budget by making general and systematic use of digital and automatised systems for reporting , monitoring and audit and urgently establish an integrated and interoperable system building on but not limited to existing tools and databases;


### e. ensure that the member states take into account and promote gender equality throughout the preparation , implementation , monitoring and evaluation of all programmes as laid down in regulation (eu) 1303/2013 and regulation (eu) 2021/1060; ### e. ensure that the member states take into account and promote the implementation of the partnership principle and of gender equality throughout the preparation , implementation , monitoring and evaluation of all programmes as laid down in regulation (eu) 1303/2013 and regulation (eu) 2021/1060;


### h. propose a legislative revision to ensure that the payment retention is adequately protected before it is released , to improve its audit work , audit documentation and review process , to strengthen the main elements of the regularity of information provided in the aars , and to ensure that the college of commissioners provide relevant and reliable information in the ampr; ### h. notes that the common provisions regulation for the 2021 - 2027 programming period contains an overhauled enabling conditions and performance framework , paired with a new approach in programming , monitoring and control; welcomes the performance-enhancing provisions such as the single audit principle that represents a risk-proportioned audit conditioned by collaboration with the eppo , enhanced obligations on conflict of interest , the use of simplified cost options of financing not linked to costs; acknowledges that the newly-reformed system will reveal its advantages in the years to come; discourages therefore opening the texts of the agreement with regards to a legislative revision , unless that would be a necessary alignment with the upcoming revision of the financial regulation; notes that before the mid-term review such initiative would only negatively affect the performance of the funds;


### l. ensure that sufficient resources are available for horizon europe in order to launch new union partnerships in areas such as clean hydrogen , batteries , clean aviation , rail , connected and automated mobility , zero-emission road and waterborne transport , in particular for the work programme 2021-2022; stresses the need to support projects that contribute , in particular , to a future-proof , sustainable , smart and climate-friendly european transport network; ### l. ensure that sufficient resources are available for horizon europe in order to launch new union partnerships in areas such as clean hydrogen , batteries , clean aviation , rail , connected and automated mobility , zero-emission road and waterborne transport , in particular for the work programme 2021-2022 and welcomes the progress of horizon europe in this sense; stresses the need to support projects that contribute , in particular , to a future-proof , sustainable , smart and climate-friendly european transport network;


### c. make the use of the it tool , arachne , mandatory and systematic for paying agencies , as an important tool that can be used to identify projects , beneficiaries and contractors at risk of fraud; ### c. make the use of the it tools , arachne and edes mandatory and systematic for paying agencies , as an important tool that can be used to identify projects , beneficiaries and contractors at risk of fraud;


### 99. notes with concern that the court found marked differences in the implementation of national programmes and that there are gaps in isf-borders and visa’s performance information; welcomes that performance indicators published in the ampr give an optimistic picture of isf-borders and visa performance; notes with concern that the court found that the programme has contributed insufficiently to the consistent application of the acquis through training; ### 99. notes with concern that the court found marked differences in the implementation of national programmes and that there are gaps in isf-borders and visa’s performance information; highlights that the isf-borders and visa contribution to effective border management is dependent on member states entering reliable , relevant and up-to-date information in it systems; is concerned that effective border management is hampered by insufficient quality of data and training of border guards; notes that performance indicators published in the ampr give an optimistic picture of isf-borders and visa performance; concludes that that the programme has contributed insufficiently to the consistent application of the acquis through training;


### g. whereas the implementation of the national road safety plans and the new eu road safety policy framework requires sufficient financial resources both from the member states and the eu budget; ### g. whereas the implementation of the national road safety plans and the new eu road safety policy framework requires stability in funding support and sufficient financial resources both from the member states and the eu budget;


### 3. calls on all member states to earmark an adequate part of their national budget , which , coupled with eu funds , should make it possible to implement their national road safety programmes and the new 2021-2030 eu road safety policy framework; ### 3. calls on all member states to earmark an adequate part of their national budget to support the creation of national road safety fund as a mechanism for receiving the sums from the fines of the road traffic code , which , coupled with eu funds , should make it possible to implement their national road safety programmes and the new 2021-2030 eu road safety policy framework;


### 4. calls on the member states and the commission to prioritise investments with the greatest benefit in terms of road safety , including investments in maintaining existing infrastructure and in the construction of new infrastructure; welcomes , in this regard , the launch of the safer transport platform initiative and calls on all interested parties to consider its use; ### 4. calls on the member states and the commission to prioritise investments with the greatest benefit in terms of road safety , including investments in maintaining existing infrastructure and in the construction of new infrastructure; calls on member states to acknowledge the importance of shifting transport modes to walking , cycling , and public transport as an important tool to reduce danger on the roads; welcomes , in this regard , the launch of the safer transport platform initiative and calls on all interested parties to consider its use which explicitly calls for improved facilities for sustainable transport;


### 4. calls on the member states and the commission to prioritise investments with the greatest benefit in terms of road safety , including investments in maintaining existing infrastructure and in the construction of new infrastructure; welcomes , in this regard , the launch of the safer transport platform initiative and calls on all interested parties to consider its use; ### 4. calls on the member states and the commission to prioritise investments with the greatest benefit in terms of road safety , giving priority to work in accident black spots , including investments in maintaining existing infrastructure and in the construction of new infrastructure , particularly in rural areas; welcomes , in this regard , the launch of the safer transport platform initiative and calls on all interested parties to consider its use;


### 5. highlights that a proactive assessment of the eu road network will be a useful tool to assess the in-built safety of roads and to target investment; welcomes , in this regard , the risk mapping and safety rating of motorways and primary roads introduced in the recently revised eu infrastructure safety rules4 and calls on the member states to designate as many primary roads in their territory as possible to increase the road safety potential of the new directive; calls on the commission and the member states to agree as soon as possible on a methodology to carry out systematic network-wide road assessments as mandated in the revision of the above-mentioned act; calls on the commission and the member states to speed up the work on the specifications at eu level for the performance of road signs and markings in order to prepare the way for a higher level of automation in vehicles; ### 5. highlights that a proactive assessment of the eu road network will be a useful tool to assess the in-built safety of roads and to target investment; welcomes , in this regard , the risk mapping and safety rating of motorways and primary roads introduced in the recently revised eu infrastructure safety rules4 and calls on the member states to designate as many primary roads in their territory as possible to increase the road safety potential of the new directive; calls on the commission and the member states to agree as soon as possible on a methodology to carry out systematic network-wide road assessments including elements important for safety of active roads users , as mandated in the revision of the above-mentioned act; calls on the commission and the member states to speed up the work on the specifications at eu level for the performance of road signs and markings in order to prepare the way for a higher level of automation in vehicles and on quality requirements for walking and cycling infrastructure in order to address the insufficient level of safety of active road users;


### 6. calls for measures to further strengthen road safety in urban nodes and improve operational safety throughout the life cycle of critical infrastructure in the forthcoming revision of the ten-t regulation; calls on the commission to set out therein the bases for future investment decisions relating to road safety; ### 6. calls for measures to further strengthen road safety in urban and suburban nodes and improve operational safety throughout the life cycle of infrastructure in the forthcoming revision of the ten-t regulation; calls on the commission to set out the bases for future investment decisions relating to road safety;


### 10. notes that new personal mobility devices also raise a number of serious concerns related not only to the safety of the devices themselves , but also to their safe use in traffic; regrets that only a few member states have introduced legislation on this issue and that the lack of harmonisation in the eu can create confusion and make it difficult for visitors to abide by local rules; calls on the commission to consider a type approval framework for these new mobility devices and to issue guidelines for members states on traffic rules for the use of such devices; ### 10. notes that new personal mobility devices also raise a number of serious concerns related to their safe use in traffic; points out that the standard installation of technological tools to support the proper use of the devices (voice assistants , hands-free kits , eye-level monitors , etc.) are able to neutralise most driving distractions; regrets that only a few member states have introduced legislation on this issue and that the lack of harmonisation in the eu can make it difficult for the eu to achieve its 2030-2050 objectives; calls on the commission to consider a type approval framework for these new mobility devices and to issue guidelines for members states on traffic rules for the use of such devices;


### 11. notes that according to a commission study , alcohol is estimated to be involved in around 25 % of all road fatalities , while drugs are involved in 15 % of road fatalities5 ; notes that the eu recommendation on permitted blood alcohol content dates from 2001; calls the commission to include a zero-tolerance drink-driving limit in its recommendations , and to introduce an eu recommendation for zero tolerance regarding illicit psychoactive drugs and standards on roadside drug-driving enforcement; calls on the commission to also include in the revised recommendations guidance on the fitting of alcohol interlock devices , with a special focus on repeat offenders , high-level first-time offenders and all professional drivers; ### 11. notes that according to a commission study , alcohol is estimated to be involved in around 25 % of all road fatalities , while drugs are involved in 15 % of road fatalities5 ; notes that the eu recommendation on permitted blood alcohol content dates from 2001; calls the commission to introduce an eu recommendation for zero tolerance regarding illicit psychoactive drugs and standards on roadside drug-driving enforcement; calls on the commission to also include in the revised recommendations guidance on the fitting of alcohol interlock devices , with a special focus on repeat offenders , high-level first-time offenders and all professional drivers;


### 11. notes that according to a commission study , alcohol is estimated to be involved in around 25 % of all road fatalities , while drugs are involved in 15 % of road fatalities5; notes that the eu recommendation on permitted blood alcohol content dates from 2001; calls the commission to include a zero-tolerance drink-driving limit in its recommendations , and to introduce an eu recommendation for zero tolerance regarding illicit psychoactive drugs and standards on roadside drug-driving enforcement; calls on the commission to also include in the revised recommendations guidance on the fitting of alcohol interlock devices , with a special focus on repeat offenders , high-level first-time offenders and all professional drivers; ### 11. notes that according to a commission study , alcohol is estimated to be involved in around 25 % of all road fatalities , while drugs are involved in 15 % of road fatalities5; notes that the eu recommendation on permitted blood alcohol content dates from 2001; calls the commission to update its recommendations and include a zero-tolerance drink-driving limit therein , and to introduce an eu recommendation for zero tolerance regarding illicit psychoactive drugs and standards on roadside drug-driving enforcement; calls on the commission to also include in the revised recommendations guidance on the fitting of alcohol interlock devices , with a special focus on repeat offenders , high-level first-time offenders and all professional drivers;


### 11. notes that according to a commission study , alcohol is estimated to be involved in around 25 % of all road fatalities , while drugs are involved in 15 % of road fatalities5 ; notes that the eu recommendation on permitted blood alcohol content dates from 2001; calls the commission to include a zero-tolerance drink-driving limit in its recommendations , and to introduce an eu recommendation for zero tolerance regarding illicit psychoactive drugs and standards on roadside drug-driving enforcement; calls on the commission to also include in the revised recommendations guidance on the fitting of alcohol interlock devices , with a special focus on repeat offenders , high-level first-time offenders and all professional drivers; ### 11. notes that according to a commission study , alcohol is estimated to be involved in around 25 % of all road fatalities , while drugs are involved in 15 % of road fatalities5 ; notes that the eu recommendation on permitted blood alcohol content dates from 2001; calls the commission to include a zero-tolerance drink-driving limit framework in its recommendations , and to introduce an eu recommendation for zero tolerance regarding illicit psychoactive drugs and standards on roadside drug-driving enforcement; calls on the commission to also include in the revised recommendations guidance on the fitting of alcohol interlock devices , with a special focus on repeat offenders , high-level first-time offenders and all professional drivers;


### 12. notes that speeding is a key factor in around 30 % of fatal road crashes and an aggravating factor in most crashes; calls on the commission to come up with a recommendation to apply safe speed limits in line with the safe system approach for all road types , such as maximum speeds of 30km/h in residential areas and areas where there are high numbers of cyclists and pedestrians , or where there could be potential to increase cycling and walking levels , and to assess the feasibility of limiting the maximum top speed of all new vehicles as an effective way of reducing road casualties , as well as air pollution and carbon dioxide emissions; ### 12. notes that speeding is a key factor in around 30 % of fatal road crashes and an aggravating factor in most crashes; calls on the commission to come up with a recommendation to apply safe speed limits in line with the safe system approach for all road types;


### 14. recalls that the driving licence directive established a harmonised eu licence model and introduced minimum requirements for obtaining licences; notes that the directive will need to be kept up-to-date regarding new technological developments in vehicle and infrastructure technology and vehicle automation; calls on the commission to consider introducing a graduated licencing system that encourages novice drivers to gain more experience while limiting certain high-risk activities such as driving at night and with passengers; notes with concern that cases of irregular issuing of driving licences have been reported in several member states and calls on the commission to monitor this issue; ### 14. recalls that the driving licence directive established a harmonised eu licence model and introduced minimum requirements for obtaining licences; notes that the directive will need to be kept up-to-date regarding new technological developments in vehicle and infrastructure technology and vehicle automation; calls on the commission to consider introducing a graduated licencing system that encourages novice drivers to gain more experience while limiting certain high-risk activities such as driving at night and with passengers; calls on the commission to develop minimum standards for driver training and traffic safety education with gradual alignment in the form , content and outcomes of driving courses across the eu , and to consider the inclusion in the upcoming revision of the driving licence directive of the goals for driver education (gde) matrix which has three categories: knowledge and skill , risk increasing aspects and self-assessment; notes with concern that cases of irregular issuing of driving licences have been reported in several member states and calls on the commission to monitor this issue;


### 14. recalls that the driving licence directive established a harmonised eu licence model and introduced minimum requirements for obtaining licences; notes that the directive will need to be kept up-to-date regarding new technological developments in vehicle and infrastructure technology and vehicle automation; calls on the commission to consider introducing a graduated licencing system that encourages novice drivers to gain more experience while limiting certain high-risk activities such as driving at night and with passengers; notes with concern that cases of irregular issuing of driving licences have been reported in several member states and calls on the commission to monitor this issue; ### 14. recalls that the driving licence directive established a harmonised eu licence model and introduced minimum requirements for obtaining licences; notes that the directive will need to be kept up-to-date regarding new technological developments in vehicle and infrastructure technology and vehicle automation; encourages member states to introduce accompanied driving schemes; calls on the member states to mutually recognise their accompanied driving schemes; calls on the commission to assist member states in the mutual recognition process; notes with concern that cases of irregular issuing of driving licences have been reported in several member states and calls on the commission to monitor this issue;


### 15. notes that the covid-19 pandemic has led to the expansion of the home delivery sector and specifically the use of vans , powered two-wheelers and bicycles; calls on the commission to consider introducing a requirement for van drivers to undergo professional driver training and proposing a regulation on working hours and rest periods for van drivers; calls on the commission to assess the introduction of a recommendation on the safety of delivery personnel , including requirements for employers and companies to ensure the provision and use of safety equipment and safe vehicles; ### 15. notes that the covid-19 pandemic has led to the expansion of the home delivery sector and specifically the use of vans , powered two-wheelers , scooters and bicycles; calls on the commission to consider introducing a requirement for drivers of vans and all other so-called micro-mobility vehicles to undergo prior professional training in road safety; calls on the commission to assess the introduction of a recommendation on the safety of delivery personnel , including requirements for employers and companies to ensure the provision and use of safety equipment and safe vehicles;


### 17. stresses that poor enforcement of road traffic rules undermines efforts to achieve vision zero; encourages the member states to set annual targets for enforcement and compliance in their road safety plans and to ensure their adequate funding; underlines that only well-explained and well-publicised consistent enforcement activities can have a long-lasting effect on driving behaviour; ### 17. stresses that poor enforcement of road traffic rules undermines efforts to achieve vision zero; encourages the member states to set annual targets for enforcement and compliance in their road safety plans and to ensure their adequate funding; underlines that only well-explained and well-publicised consistent enforcement activities can have a long-lasting effect on driving behaviour; notes that efficiency is further enhanced if the handling of fines for detected violations is largely automated;


### 18. highlights that external factors and emerging societal trends present unprecedented challenges to road safety under the eu strategy to 2030 and beyond; notes that the eu should pave the way for connected and automated vehicles to be rolled out in due time and should assess the possible risks of combining such vehicles with traditional vehicles in mixed traffic and vulnerable road users; ### 18. highlights that external factors and emerging societal trends present further challenges to road safety under the eu strategy to 2030 and beyond;


### 22. is of the view that in order to properly implement the next steps in the eu road safety policy under the overarching sustainable and smart mobility strategy , some new capacities are needed in the field of road safety , in particular with respect to the coordination , monitoring and evaluation functions and technical support for the overall strategy; calls on the commission in this regard to explore options to further support safe road transport under an existing agency or another body; ### 22. is of the view that in order to properly implement the next steps in the eu road safety policy under the overarching sustainable and smart mobility strategy , some new capacities are needed in the field of road safety , in particular with respect to the coordination , monitoring and evaluation functions and technical support for the overall strategy; calls on the commission to encourage greater cooperation between road agencies or authorities in the individual member states by setting up public , common and compatible platforms for exchanging data , performance , updates and warnings , in order to further support safe road transport;


### 9. notes the gender distribution within the agency’s senior management , with 7 out of 8 (87 ,50 %) being men; notes the gender distribution within the agency’s management board , with 44 out of 61 (72 ,13 %) being men; further notes the gender distribution within the agency’s overall staff , with 109 out of 174 (62 ,64 %) being men; ### 9. notes with concern the gender unbalance within the agency’s senior management , with 7 out of 8 (87 ,50 %) being men and the agency’s management board , with 44 out of 61 (72 ,13 %) being men; further notes the gender distribution within the agency’s overall staff , with 109 out of 174 (62 ,64 %) being men; asks the agency to ensure gender balance at the management and staff levels in the future; asks the commission and the member states to take into account the importance of ensuring gender balance when nominating their members to the agency’s management board;


### b. whereas transport will be key to achieving climate neutrality by 2050; whereas sufficient investment is needed to advance towards the digital and green transition in the sector and to accelerate the shift to sustainable and smart mobility in line with the goals of the green deal; ### b. whereas transport will be key to achieving climate neutrality by 2050; whereas sufficient investment is needed to advance towards the digital and green transition in the sector and to accelerate the shift to sustainable and smart mobility in line with the goals of the green deal and the paris agreement;


### 1. believes that , given the particular uncertainty about the economic outlook , which is not expected to recover to its pre-pandemic level in 2022 , and the imperative need for a quick recovery from the economic and social damage caused by the covid-19 pandemic , the 2022 union budget should play an even more pivotal role in ensuring a positive and tangible impact on citizens’ lives and contributing to sustaining the european economy , leveraging investments and supporting job creation throughout the union , as well as facilitating the reduction of economic , social , territorial and generational disparities; ### 1. believes that , given the particular uncertainty about the economic outlook , which is not expected to recover to its pre-pandemic level in 2022 , and the imperative need for a quick recovery from the economic and social damage caused by the covid-19 pandemic , the 2022 union budget should play an even more pivotal role in ensuring a positive and tangible impact on citizens’ lives and contributing to sustaining the european economy , leveraging investments and supporting job creation and family welfare throughout the union , as well as facilitating the reduction of economic , social , territorial and generational disparities;


### 1. stresses that 2022 will be a year of social and economic recovery for europe; emphasises that europe’s recovery will need to foster europe’s twin-transition; believes therefore that funding for digital and energy related investments play a key role in the recovery; ### 1. stresses that 2022 should be a year of social and economic recovery for europe; emphasises that europe’s recovery will need to foster europe’s twin-transition; believes therefore that funding for digital and energy related investments play a key role in the recovery;