### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks; regrets that gas projects can benefit from eib financing until the end of 2021 and that support for gas projects planned for the transport of low-carbon gases is set to continue; calls on the eib to avoid that the provisions on low-carbon gases lead to any approval of lending to projects with carbon intensive lock-in effects using loopholes and calls on the eib to refrain from signing contracts for new gas projects before the fossil fuels ban enters into force; calls for the energy lending policy to be reviewed at the start of 2022 to remove existing exemptions to the fossil-fuel ban and fully align it to the paris agreement ### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks;


### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks; regrets that gas projects can benefit from eib financing until the end of 2021 and that support for gas projects planned for the transport of low-carbon gases is set to continue; calls on the eib to avoid that the provisions on low-carbon gases lead to any approval of lending to projects with carbon intensive lock-in effects using loopholes and calls on the eib to refrain from signing contracts for new gas projects before the fossil fuels ban enters into force; calls for the energy lending policy to be reviewed at the start of 2022 to remove existing exemptions to the fossil-fuel ban and fully align it to the paris agreement ### 22. takes note of the new eib energy lending policy; notes that gas projects can benefit from eib financing until the end of 2021 and that support for gas projects planned for the transport of low-carbon gases is set to continue; stresses the need to ensure that the use of energy sources such as natural gas and their subsequent financing continues in the transition phase to the objective of achieving climate neutrality by 2050 at the latest; calls for the energy lending policy to be reviewed at the start of 2022 and to be brought in line with the european sustainable finance taxonomy and the european green pact


### 23. welcomes the future focus of the eib on just transition , expects the eib to strongly contribute to the just transition mechanism , especially under its future public sector loan facility and its operations under investeu; ### 23. welcomes the future focus of the eib on just transition , expects the eib to contribute to the just transition mechanism , especially under its future public sector loan facility and its operations under investeu;


### 24. expresses its concern that the share of financing provided to roads , motorways , and air transport in 2018 was higher than the 2014-2018 average whereas the financing to railways in 2018 was lower than the 2014-2018 average; notes that total financing provided to air transport in 2018 amounts to 725 million eur; calls on the eib in the review of its transport lending policy to end lending to air transport and to full alignment it with the paris agreement; ### 24. looks forward to the eib's review of its transport policy; calls for a new transport financing policy to decarbonise the eu transport sector by 2050;


### 24. expresses its concern that the share of financing provided to roads , motorways , and air transport in 2018 was higher than the 2014-2018 average whereas the financing to railways in 2018 was lower than the 2014-2018 average; notes that total financing provided to air transport in 2018 amounts to 725 million eur; calls on the eib in the review of its transport lending policy toend lending to air transport and to full alignment it with the paris agreement; ### 24. notes that the share of financing provided to roads , motorways , and air transport in 2018 was higher than the 2014-2018 average whereas the financing to railways in 2018 was lower than the 2014-2018 average; notes that total financing provided to air transport in 2018 amounts to 725 million eur;


### 25. calls on the commission to supplement the framework on sustainable investment with criteria for economic activities with a significant negative environmental impact which could be applied by the eib; ### deleted


### 25. calls on the commission to supplement the framework on sustainable investment with criteria for economic activities with a significant negative environmental impact which could be applied by the eib; ### 25. calls on the commission to supplement the framework on sustainable investment with criteria for economic activities with a significant negative environmental impact which could be applied by the eib; acknowledges the eib efforts to contribute to sustainable development goals


### 26. calls on the eib to make concrete decarbonisation plans a condition for eib support to carbon-intensive industrial sectors such as cement , petrochemicals and steel; ### 26. calls for new policies to be implemented in carbon-intensive industrial sectors in which the eib is active , such as cement ,petrochemicals and steel , with a view to focusing on the sustainability of these sectors and carefully weighing the consequences of any termination of ongoing contracts , focusing on the promotion of a circular economy;


### 27. welcomes the new eib carbon footprint evaluation methodology and calls for its systematic implementation , with a particular focus on marginal demand emissions and indirect emissions (‘type 3’); calls for projects to be evaluated comprehensively and not merely by means of an economic life-cycle analysis of their emissions; ### 27. welcomes the new eib carbon footprint evaluation methodology and calls for its systematic implementation , calls for projects to be evaluated comprehensively and not merely by means of an economic life-cycle analysis of their emissions;


### 28. calls on the eib to require companies and intermediary clients to disclose their exposure to fossil fuels , to make decarbonisation plans conditional for companies and intermediaries to benefit from eib support by the end of 2020; ### 28. calls on the eib to explore possible options to set more stringent requirements for intermediary clients to disclose their exposure to fossil fuels , stresses that such new requirements should not be at the detriment of access to finance for smes;


### 29. is of the opinion that , in line with best practices in the commercial banking sector9 , eib financing should be subject to ambitious scientific objectives and commitments , with a view to phasing out its support to clients whose activities lead to significant ghg emissions; ### 29. is of the opinion that , in line with best practices in the commercial banking sector9 , eib financing is subject to ambitious scientific objectives and commitments , welcomes that eib has ended its support to the coal sector effectively already in 2013by the adoption of the 2013 version of its energy lending policy;


### 30. welcomes the hydropower guidelines adopted in 201810 and calls for the extension of the transparency requirements to all infrastructure projects; ### 30. welcomes the hydropower guidelines adopted in 201810;


### 31. reminds the eib that biodiversity protection is a key element of adaptation to climate change and that the restoration of ecosystems is the only proven technology when it comes to negative emissions; calls on the eib to commit to ending the financing of projects which contribute to the loss and degradation of biodiversity and ecosystems , and to increase substantially its funding to achieve the eu’s objectives in this area , in particular the objective of zero net deforestation and the objectives of marine and coastal protection; ### 31. reminds the eib that biodiversity protection is a key element of adaptation to climate change and that the restoration of ecosystems is the only proven technology when it comes to negative emissions; notes that all eib projects undergo a biodiversity risk assessment and must comply with the biodiversity standards of the bank and calls to increase its funding to achieve the eu’s objectives in this area , in particular the objective of zero net deforestation and the objectives of marine and coastal protection;


### 32. calls for the european investment fund (eif) to be fully integrated into all eib climate measures; calls on the eif to give greater priority to innovation needs for the transition to a climate-neutral europe; ### 32. notes that the european investment fund (eif) is fully integrated into all eib climate measures;


### 33. reiterates that poverty eradication , domestic resource mobilisation and human rights are core topics within the eu development finance architecture with an increased visibility of the actions funded; ### 33. reiterates that poverty eradication , domestic resource mobilisation and human rights are core topics within the eu development finance architecture with an increased visibility of the actions funded; believes that implementation of the sdgs should be on the focus of the eu in the next years.


### 37. recalls the need to constantly watch over the coherence of the eib operations with the objectives of the eu’s external policy; ### 37. recalls the need to align the eib operations with the objectives of the eu’s external policy;


### 38. calls on the eib to make human rights chapter a priority in its operations by adopting a comprehensive human rights strategy , reinforcing human rights due diligence at project level throughout the lifespan of its projects and adapting governance and resources for an effective do-no-harm approach; also calls on the eib to set up an effective mechanism whereby human rights defenders could safely alert the bank about deteriorating environment or risks of conflict and reprisal; ### 38. notes that human rights principles are fully integrated into the bank’s key due diligence procedures and standards , including ex-ante assessments; recalls that the eib is directly bound by the eu charter of fundamental rights and that contractual clauses with clients allow for suspension of contracts in case of violations of human rights; welcomes the revision of the 2009 statement of environmental and social principles and standards;


### 39. calls on the eib to take into account the local context when investing in third countries; recalls that investing in third countries cannot be based on a profit maximisation approach alone but must also aim to generate long-term , private sector-led sustainable economic growth and reduce poverty through job creation and improved access to productive resources; ### 39. calls on the eib to take into account the local context when investing in third countries; recalls that investing in third countries should also aim to generate long-term , private sector-led sustainable economic growth and reduce poverty through job creation and improved access to productive resources;


### 40. is concerned over reports that the eib is understaffed as far as human rights specialists are concerned; calls therefore on the eib to hire extra specialists and make sure human rights considerations are taken into account all through its decision-making process by better informing the board of directors; ### 40. notes that the eib employs human rights specialists; calls on the eib to make sure human rights considerations are taken into account all through its decision-making process;


### 41. stresses that at project level the commission and the eeas also have a strong role to play as they are consulted on eib projects under appraisal before these projects are proposed to the eib directors for adoption; ### 41. notes that at project level the commission and the eeas have a role to play as they are consulted on eib projects under appraisal before these projects are proposed to the eib directors for adoption;


### 42. asks the eib to address the findings from the commission evaluation on its external lending mandate pointing out that “it is difficult for commission services to gain insight into eib’s performance other than via external stakeholders , given that reporting on actual results is provided only after project completion and there is no obligation for the eib to signal implementation problems.”; finds commission’s conclusion that the “actual results and impacts of the eu intervention remain largely unknown“ as highly problematic; ### 42. calls on the eib to address the findings from the commission evaluation on its external lending mandate pointing out that “it is difficult for commission services to gain insight into eib’s performance other than via external stakeholders , given that reporting on actual results is provided only after project completion and there is no obligation for the eib to signal implementation problems.”; notes the commission’s conclusion that “actual results and impacts of the eu intervention remain largely unknown“;


### 43. reiterates its interest to be involved and contribute to discussions between the council and the eib on the possible establishment of the bank’s new eu development bank subsidiary; calls on the eib to prioritize the poverty eradication , domestic resource mobilisation and human rights in its plans to set up a subsidiary for its development operations; ### 43. reiterates its interest to be involved and contribute to discussions between the council and the eib on the possible establishment of the bank’s new eu development bank subsidiary;


### 44. stresses that the key quantitative target of the european fund for strategic investments (efsi) of mobilising eur 500 billion of additional private and public investment should not be the main driver of success for efsi and that measurable targets on sustainability , social impact should be at least equally important in future investment strategies;; financing; ### 44. notes that the key quantitative target of the european fund for strategic investments (efsi) of mobilising eur 500 billion of additional private andpublic investment; notes that measurable targets on sustainability and social impact should be included in future investment strategies;


### 46. notes that the efsi is not a separate legal entity from the eib but it has a distinct governance structure and its investment operations take place within two thematic areas i.e. the infrastructure and innovation window managed by the eib and the sme window managed by the eif; ### 46. notes that the efsi has a distinct governance structure than the eib and its investment operations take place within two thematic areas i.e. the infrastructure and innovation window managed by the eib and the sme window managed by the eif;


### 49. reiterates its call for an objective overview of the additionality , economic , social and environmental impact and true added value of the efsi projects , as well as their consistency with union policies or other eib operations in order to become more policy driven than demand driven as pointed out in eca’s special report11 in january 2019; ### 49. calls for an overview of the additionality of efsi projects , as well as their consistency with union policies or other eib operations in order to become more policy driven than demand driven as pointed out in eca’s special report11 in january 2019;


### 50. stresses that efsi operations were eligible to draw funds from other eu and national public sources on top of private investments and that there is risk that some of the efsi support went to projects that could have been financed from these sources even in case efsi had not contributed; points to the risk of reduced economy of spent financial resources and possible dead weight of such costs; ### 50. notes that efsi operations were eligible to draw funds from eu and national public sources on top of private investments; notes the importance of avoiding reduced economy of spent financial resources and possible dead weight of such costs; underlines the need to guarantee additionality;


### 51. considers that any overlapping in spending by multiple investors and costs dead weight should be avoided in order to avoid unreliable or multiple results ownership from the financing of investments through several different channels; ### deleted


### 52. encourages a better synergy between efsi , national promotional banks (npb) and investment platforms to improve the overall effectiveness of efsi; ### 52. calls for a better synergy between efsi , national promotional banks (npb) and investment platforms to improve the overall effectiveness of efsi;


### 54. reiterates the utmost importance of ethics , integrity , transparency and accountability of the eib and the eif in all its operations; ### 54. reiterates the importance of ethics , integrity , transparency and accountability of the eib and the eif in all its operations;


### 55. believes that , according to changes in the eib’s business model and challenges ahead , it is necessary to adapt the bank’s approach and related quality controls , to promote a sound risk culture and adaptive risk management in all the bank entities namely to address adequately compliance risks and to support the full deployment of results based budget principle within the eib and the eib group; ### 55. recommends to adapt the bank’s approach and related quality controls in the bank entities to address adequately compliance risks and to support the full deployment of results based budget principle within the eib and the eib group;


### 56. calls for a thorough assessment and a report on risks and controls systems associated with blended finance with the european commission , considering the impact of blending activities not only in terms of oversight but also in terms of governance options; ### 56. calls for an assessment and a report on risks and controls systems associated with blended finance with the european commission , considering the impact of blending activities not only in terms of oversight but also in terms of governance options;


### 59. recalls with regards to the review of the responsibilities of the eib governance bodies that members of the management committee should not be allowed to oversee lending or projects’ implementation in their home countries in order to avoid possible conflict of interests; believes that this should be reflected in the code of conduct of the managementcommittee and the board of directors be reviewed; ### 59. believes with regards to the review of the responsibilities of the eib governance bodies that members of the management committee should avoid possible conflict of interests in any circumstances;


### 60. regrets the persistent lack of diversity and gender balance at the senior management level and within the eib group’s governing bodies; calls on the eib to address this as a matter of priority; ### 60. calls for more diversity and gender balance at the senior management level and within the eib group’s governing bodies;


### 66. recalls that public participation in the policy-making of the eib is a way to improved accountability; believes that public/stakeholders participation should be strengthened , in particular effort should concern the involvement of local communities and citizens affected by eib operations to guarantee their meaningful consultation; ### 66. recalls that public participation in the policy-making of the eib is a way to improved accountability , in particular the involvement of local communities and citizens affected by eib operations;


### 69. regrets that the complaints mechanisms was not sufficiently reinforced at the end of 2018 and considers that an access to an effective and independent complaints mechanism , including rights of redress , should be further developed; ### 69. notes that the complaints mechanisms was reinforced at the end of 2018;


### 70. appreciates the eib’s efforts to publish new documentation on climate action , scoreboards from efsi projects or project completion reports for finalised non-eu operations; considers that the eib should also disclose minutes of board of governors meetings , minutes and agendas of management committee meetings , 3pa-rem sheets , commission’s opinions on projects and projects’ monitoring reports; ### 70. welcomes the eib’s efforts to publish new documentation on climate action , scoreboards from efsi projects or project completion reports for finalised non-eu operations; considers that the eib should also disclose minutes of board of governors meetings , minutes and agendas of management committee meetings , 3pa-rem sheets , commission’s opinions on projects and projects’ monitoring reports; understands however that certain limits apply with regard to document transparency to ensure protection of confidential information provided by eib's clients and project partners;


### 72. awaits the results of the review launched in 2018 of the eib/eif anti-fraud policies and supports a more stringent approach towards its zero tolerance fraud , corruption policy and other forms of prohibited conduct ,; in this regard reiterates its call on the eib to temporarily suspend financing of projects under ongoing investigation for fraud or corruption by either national judiciary , eppo or olaf; ### 72. awaits the results of the review launched in 2018 of the eib/eif anti-fraud policies and supports a more stringent approach towards its zero tolerance fraud , corruption policy and other forms of prohibited conduct; calls on the eib to increase its collaboration with olaf and the eppo in the future and to report all cases of potential fraud to the competent authorities; takes the view that the eppo should in the future have the mandate to prosecute criminal activity with regard to eib funds in the eu member states which are members of the eppo;


### 73. reiterates its call on the eib to publish all beneficial owners of eib’s final beneficiaries and to further strengthen its whistle-blowers’ protection policy; ### 73. notes that the eib publishes details of its clients for each operation on its website; calls on the eib to publish also necessary information about beneficial owners; welcomes the current eib whistle-blowers’ protection policy;


### 75. takes note of the agreement between the eib and volkswagen with the consequences to exclude volkswagen from participating in any eib project during 18 months and with the volkswagen’s commitment to contribute to sustainability initiative including environmental protection; calls on the eib to make an even longer period of exclusion from participating in any of eib projects a standard practice for beneficiaries or financial intermediaries tainted by corruption as the eib should also impose in cases like passante di mestre and mose infrastructure projects in italy or sostanj coal power plant in slovenia; ### 75. takes note of the agreement between the eib and volkswagen with the consequences to exclude volkswagen from participating in any eib project during 18 months and with the volkswagen’s commitment to contribute to sustainability initiative including environmental protection;


### 80. calls for a stronger external scrutiny on eib by the court of auditors , the current provisions of the tripartite agreement signed in 2016 and governing cooperation between the european investment bank , the european commission and the european court of auditors , should be thoroughly reconsidered , when discussing the upcoming tripartite agreement due in september 2020; ### 80. calls for a stronger external scrutiny on eib by the court of auditors , the current provisions of the tripartite agreement signed in 2016 and governing cooperation between the european investment bank , the european commission and the european court of auditors , should be enhanced in the upcoming tripartite agreement due in september 2020;


### c) transparency following integrity due diligence of clients and disclosure of information on financial intermediaries and final beneficiaries in relation to prevention of tax avoidance , fraud and corruption; ### c) transparency following integrity due diligence of clients to prevent tax avoidance , fraud and corruption;


### 1. grants the secretary-general of the european economic and social committee discharge in respect of the implementation of the budget of the european economic and social committee for the financial year 2018; ### 1. postpones its decision on granting the secretary-general of the european economic and social committee discharge in respect of the implementation of the budget of the european economic and social committee for the financial year 2018;


### 15. highly welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures that will further improve the mechanisms allowing staff to make formal harassment complaints and improve the robustness of the relevant legal structures; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; ### 15. warmly welcomes the committee’s reflections , which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee , to ensure that such behaviour can never be tolerated; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures that will further improve the mechanisms allowing staff to make formal harassment complaints and improve the robustness of the relevant legal structures; welcomes the setting-up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements;


### 12. notes with concern the irregularities on the building administration policy of the eeas; stresses the need for sufficient explanation of accusations of eeas being involved in corruptive cases related to its building administration policy when buying , renting or managing buildings; calls on the eeas to provide eventually sufficient explanation on such tenders; ### 12. calls the eeas to exercise constant vigilance on its building administration policy and in particular to ensure any suspected cases of fraud or corruption that may be detected when buying , renting or managing buildings are immediately addressed; calls on the eeas to provide sufficient explanation on its tender procedures and the cost of the buildings in the remit of the discharge exercise;


### 5. notes that imi joint undertaking utilisation rates for payment appropriations for the seventh framework programme projects were 88% , an improvement from the previous period when the utilisation rates stayed below 75 % for four consecutive years; ### 5. notes with satisfaction that imi joint undertaking utilisation rates for payment appropriations for the seventh framework programme projects were 88% , an improvement from the previous period when the utilisation rates stayed below 75 % for four consecutive years;


### 13. notes with concern the court’s finding that in 2018 , the imi 2 joint undertaking’s staff turnover rate was high at an average of 21 % , and particularly high for contract agents at 60 % , and the situation worsened due to eight people being on long-term sick leave of which four were new cases in 2018 , thus only half of the imi 2 joint undertaking’s staff was operational in 2018 , which increased the risk that the imi 2 joint undertaking’s operational objectives would not be achieved as planned; notes that to resolve the staffing difficulties , the imi 2 joint undertaking made use of interim staff , which represented 9 ,6% of its total staff in 2018; ### 13. notes with concern the court’s finding that in 2018 , the imi 2 joint undertaking’s staff turnover rate was high at an average of 21 % , and particularly high for contract agents at 60 % , and the situation worsened due to eight people being on long-term sick leave of which four were new cases in 2018 , thus only half of the imi 2 joint undertaking’s staff was operational in 2018 , which increased the risk that the imi 2 joint undertaking’s operational objectives would not be achieved as planned; notes that to resolve the staffing difficulties , the imi 2 joint undertaking made use of interim staff , which represented 9 ,6% of its total staff in 2018; expresses concern about the number of members of staff on long-term sick leave and is concerned that some of those cases may relate to exhaustion and disturbed work-life balance; calls on the administration to be proactive towards the concerned staff , to carefully evaluate the staff workload and to ensure a balanced distribution of tasks;


### 1. grants the executive director of the european banking authority discharge in respect of the implementation of the authority’s budget for the financial year 2018 / postpones its decision on granting the executive director of the european banking authority discharge in respect of the implementation of the budget of the authority for the financial year 2018; ### 1. grants the executive director of the european banking authority discharge in respect of the implementation of the authority’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the european banking authority for the financial year 2018 / postpones the closure of the accounts of the european banking authority for the financial year 2018; ### 1. approves the closure of the accounts of the european banking authority for the financial year 2018;


### 4. welcomes the fact that the authority shares practices , initiatives and templates with the european securities and markets authority (esma) and the european insurance and occupational pensions authority , with which the authority holds regular meetings; ### 4. welcomes the fact that the authority shares practices , initiatives and templates with the european securities and markets authority (esma) and the european insurance and occupational pensions authority , with which the authority holds regular meetings; strongly encourages the agency to actively seek further and broader cooperation with all union agencies;


### 5. regrets that cooperation between the authority and esma for the preparation of a joint procurement procedure for the renting of office space in paris was stopped and that both authorities carried out separate procurement procedures , not only for office space but also for other related services; calls on the authority to report to the discharge authority on the reasons behind that missed opportunity for economies of scale and efficiency gains; ### 5. regrets that cooperation between the authority and esma for the preparation of a joint procurement procedure for the renting of office space in paris was stopped and that both authorities carried out separate procurement procedures , not only for office space but also for other related services; calls on the authority to report to the discharge authority on the reasons behind that missed opportunity for economies of scale and efficiency gains; urges the agencies to consider the idea of joint procurement procedures and sharing of resources on overlapping tasks among other agencies with similar activities or situated in the proximity of the agency's headquarters;


### 5. regrets that cooperation between the authority and esma for the preparation of a joint procurement procedure for the renting of office space in paris was stopped and that both authorities carried out separate procurement procedures , not only for office space but also for other related services; calls on the authority to report to the discharge authority on the reasons behind that missed opportunity for economies of scale and efficiency gains; ### 5. regrets that cooperation between the authority and esma for the preparation of a joint procurement procedure for the renting of office space in paris was stopped and that both authorities carried out separate procurement procedures , not only for office space but also for other related services; calls on the authority to strengthen its cooperation with the other agencies and use joint procurement procedures wherever possible , in order not to miss opportunities for economies of scale and efficiency gains;


### 2. notes that , as the authority’s workload is increasingly shifting from regulatory tasks to enforcing and applying union law , budgetary and personnel resources have been reallocated internally; ### 2. notes that , as the authority’s workload is increasingly shifting from regulatory tasks to enforcing and applying union law , budgetary and personnel resources have been reallocated internally; stresses that the authority must never attempt to go beyond its mandate; points out that focussing on the mandate assigned by the european parliament and the council will lead to a more effective and efficient use of resources;


### a. whereas de jure the member states and the commission have shared responsibility for implementing 74 % of the union’s budget for 2018; whereas de facto , however , member states spend those resources and the commission is responsible for their supervision through its control mechanisms; ### a. whereas the commission in cooperation with the member states implements the union’s budget , of which 74 % were implemented under shared management in 2018;


### b. whereas sound public spending and the protection of the eu’s financial interests should be key elements of eu policy in order to increase the confidence of citizens by ensuring that their money is used properly and effectively; ### b. whereas sound financial management and the protection of the eu’s financial interests are key principles of eu budget implementation policy aiming to increase the confidence of citizens by ensuring that eu budget is used properly and effectively executed;


### b. whereas sound public spending and the protection of the eu’s financial interests should be key elements of eu policy in order to increase the confidence of citizens by ensuring that their money is used properly and effectively; ### b. whereas sound public spending and the protection of the eu’s financial interests should be key elements of eu policy in order to increase the confidence of citizens by ensuring that taxpayers’ money is used properly and effectively;


### f. whereas the diversity of legal and administrative systems in the member states needs to be adequately addressed in order to overcome irregularities and combat fraud; whereas the commission should therefore step up its efforts to ensure that the fight against fraud is implemented effectively and produces more tangible and more satisfactory results; ### f. whereas the diversity of legal and administrative systems in the member states needs to be adequately addressed in order to allow for a more coordinated eu action for prevention of irregularities and combating fraud; whereas the commission should further strengthen its efforts to fight against fraud and to continue implementing them effectively in order to produces even more tangible and more satisfactory results;


### irregularities detected and reported as fraudulent and detrimental to the eu budget ### detection and reporting of irregularities


### 4. recalls that the number of fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; ### 4. recalls that the number of reported fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; notes that it is unclear how many fraudulent irregularities remain unreported by the commission and especially by the member states every year; notes that this makes it difficult for the parliament draw useful conclusions on the effectiveness of the anti-fraud activities by the commission; calls on the commission therefore to develop a methodology to improve the reliability and provide for more accurate estimations of the scale of fraud in the eu;


### 4. recalls that the number of fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; ### 4. recalls that the number of fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; notes that fraudulent irregularities affected 0 ,71% of 2018 payments and 0 ,65% of gross amount of tor collected for 2018; notes further that non-fraudulent irregularities affected 0 ,58% of 2018 payments and 1 ,78% of gross amount of tor collected for 2018;


### 6. takes into consideration the fact that the number of non-fraudulent irregularities registered in 2018 showed a fall of 27 % (10 487 cases) , while the financial amounts involved decreased by 37 % to eur 1.3 billion; ### 6. notes that the fact that the number of non-fraudulent irregularities registered in 2018 showed a fall of 27 % (10 487 cases) , while the financial amounts involved decreased by 37 % to eur 1.3 billion;


### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; ### 7. calls on member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; recalls the role of the commission in coordinating the cooperation between member states;


### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; ### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order to improve their data collection , enhance the effectiveness of their controls and guarantee the rights and freedoms of citizens;


### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; regrets that to reduce the administrative burden on member state authorities , eu law obliges them only to report fraudulent or non-fraudulent irregularities involving more than eur 10 000 in eu money; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported; ### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; regrets that in order to reduce the administrative burden on member state authorities , the common provisions regulation 1303/2013 only requires the reporting of fraudulent or non-fraudulent irregularities involving more than eur 10 000 contribution from esif; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported;


### revenue – own resources fraud ### revenue – own resources


### 9. regrets the rise of 1 % in the number of fraudulent registered cases (to 473 in 2018) , as well as the rise of 116 % in the financial amounts involved; ### 9. notes the rise of 1 % in the number of fraudulent registered cases for the tor collected (to 473 in 2018) , and regrets the rise of 116 % in the financial amounts involved;


### 10. expresses its concern that according to the commission’s ‘fast estimates’ statistics , the vat gap in 2018 amounted to approximately eur 130 billion , which represents approximately 10 % of total expected vat revenue , and that the commission estimates that intra-community vat fraud cases cost around eur 50 billion annually; regrets the loss of 5 billion eur yearly coming from supplies of low-value goods from third countries; ### 10. is deeply concerned that according to the commission’s ‘fast estimates’ statistics , the vat gap in 2018 amounted to approximately eur 130 billion , which represents approximately 10 % of total expected vat revenue , and that the commission estimates that intra-community vat fraud cases cost around eur 50 billion annually; regrets the loss of 5 billion eur yearly coming from supplies of low-value goods from third countries;


### 13. welcomes the sharing of customs procedure 42/63 data between national tax authorities , allowing cross-checking of vat numbers , value of the imported goods , type of commodities , etc. by the member state of import and the customer’s member state; ### 13. welcomes the introduction of measures for the sharing relevant data as from 2020 on customs ‘procedure 42’ and ‘procedure/63’ between national tax authorities , allowing cross-checking of vat numbers , value of the imported goods , type of commodities , etc. by the member state of import and the customer’s member state;


### 14. stresses the dominant importance of prioritising the development of national anti-fraud strategies (nafss) by the member states over the supranational approach imposed at eu level; ### 14. stresses the importance of prioritising the development of national anti-fraud strategies (nafss) by all member states;


### 15. stresses the seriousness of the current situation concerning fraud involving failure to pay vat , in particular so-called ‘carousel fraud’ which results in the non-payment of vat to the relevant tax authorities by the missing trader , even if it has been deducted from the customer; ### 15. stresses the seriousness of the fraud concerning vat , in particular the so-called ‘carousel fraud’ which results in the non-payment of vat to the relevant tax authorities by the missing trader , even if it has been deducted from the customer;


### 16. takes into consideration that solar panels were the goods most affected by fraud and irregularities in monetary terms in 2018 , as was also the case in 2017 and 2016; ### 16. notes that solar panels were the goods most affected by fraud and irregularities in monetary terms in 2018 , as was also the case in 2017 and 2016; welcomes the on-the-spot inspections carried out by the commission and underlines the importance of olaf’s investigations and olaf’s coordination role in this field;


### 17. finds it worrisome that the undervaluation of textiles and shoes imported from china occurs as a major instance of fraud; recognises the cross-border e-commerce trade of goods as a considerable source of tax fraud in the eu , especially in the case of smaller goods; ### 17. is concerned that revenue fraud through the undervaluation of goods imported into the eu from third countries remains a threat for the eu financial interests; recognises the cross-border e-commerce trade of goods as a considerable source of tax fraud in the eu , especially in the case of smaller goods; calls on member states to address the issues linked to cross-border e-commerce , particularly for the potential abuse of low-value consignments reliefs by fully implementing the commission’s recommendations in this sense;


### 20. notes with dismay that the average recovery rate for cases reported as fraudulent over the years 1989-2018 was around 37 %; ### 20. notes that the average recovery rate for cases reported as fraudulent over the years 1989-2018 was around 41%; notes as well that the recovery rate for fraudulent cases reported and detected in 2018 was 70% which is significantly above the average rate; reiterates its call on the commission to develop a strategy for improving the recovery rate in these cases;


### 23. notes the decrease of 4 % in registered non-fraudulent irregularities , as well as that of 48 % in the financial amounts involved (eur 844.9 million); ### 23. welcomes the decrease of 4 % in registered non-fraudulent irregularities , as well as the reduction of 48 % in the financial amounts involved (eur 844.9 million);


### 28. notes the implementation of the 2019 commission anti-fraud strategy (cafs) , adjusted to two significant additions to eu anti-fraud legislation adopted in 2017 , i.e. the pif directive , which sets stricter common standards for member states’ criminal legislation to protect the eu’s financial interests , and the regulation establishing the european public prosecutor’s office (eppo); ### 28. welcomes the adoption , in april 2019 , of the commission anti-fraud strategy (cafs) , adjusted to two significant additions to eu anti-fraud legislation adopted in 2017 , i.e. the pif directive , which sets stricter common standards for member states’ criminal legislation to protect the eu’s financial interests , and the regulation establishing the european public prosecutor’s office (eppo);


### 29. notes that only twelve member states have implemented the new pif directive for the time being , another eight having implemented it partially and the others not at all yet; ### 29. regrets that only twelve member states have implemented the new pif directive for the time being , another eight having implemented it partially and the others not at all yet; notes that the deadline for implementation of the new pif directive has expired on 6july 2019 already; calls on the commission to publish , as soon as possible , a list of all member states which have failed to transpose the directive by the deadline; calls on all remaining member states to take all necessary measures and ensure the full and correct transposition of the directive within the shortest time possible; calls on the commission to closely monitor the transposition process in all member states , as well as to make use of its prerogatives for launching infringement procedures , where member states fail to comply with the transposition process;


### 32. notes that only eleven member states have adopted a national anti-fraud strategy; ### 32. notes that only eleven member states have adopted a national anti-fraud strategy; calls on the commission to consider adopting national anti-fraud strategies as a condition for access to eu funds;


### 33. calls for the faster closure of investigations , especially if an investigation cannot be closed within twelve months after it has been opened; ### deleted


### 35. recalls that by the end of october 2019 five member states had not joined the eppo; recalls , however , that under recital 9 of regulation 2017/1939 they can join at any time this cross-border cooperation; ### 35. welcomes the fact that in 2018 the netherlands and malta decided to join the eppo; notes that by the end of october 2019 five member states had not joined the eppo; recalls , however , that under recital 9of regulation 2017/1939 they can join at any time this cross-border cooperation; encourages all remaining member states to join the eppo as soon as possible; calls on the commission to actively promote and incentivise eppo membership among so-far reluctant member states , in order to ensure effective and efficient cross-border functioning across the eu;


### 36. stresses that the selection procedure of the european chief public prosecutor , initiated in 2018 , registered delays , in view of a disagreement between the european parliament and the council on the preferred candidate; ### 36. welcomes the appointment of mrs. laura codruta kovesi as the first european chief public prosecutor , following a selection procedure involving the european parliament , the council and an independent group of experts selected by the commission;


### 37. notes with appreciation the slowing down of the competences granting process of the european public prosecutor’s office to cross-border terrorist crimes; notes the european council conclusions from 18 october 2018; ### deleted


### 37. notes with appreciation the slowing down of the competences granting process of the european public prosecutor’s office to cross-border terrorist crimes; notes the european council conclusions from 18 october 2018; ### 37. expresses concern about the slowing down of the competences granting process of the european public prosecutor’s office to cross-border terrorist crimes; notes the european council conclusions from 18 october 2018; calls for consideration to be given to extending the competences of the european public prosecutor’s office to cross-border organised crimes;


### 39. highlights the connection between corruption and fraud in eu spending; regrets that the commission no longer deems it necessary to publish the anti-corruption report; ### 39. highlights the connection between corruption and fraud in eu spending; regrets that the commission no longer deems it necessary to publish the anti-corruption report; calls on the commission , moreover , to consider establishing a network of corruption prevention authorities within the european union;


### 46. acknowledges the need to address certain shortcomings of the current eu anti-fraud enforcement system , in particular with regard to the collection of accurate data on fraudulent and non-fraudulent irregularities; ### 46. highlights the need to address certain shortcomings of the current eu anti-fraud enforcement system , in particular with regard to the collection of accurate data on fraudulent and non-fraudulent irregularities;


### 47. finds it astonishing that the commission does not have comprehensive and comparable information on the detected fraud level in eu spending; ### 47. urges the commission and member states to utilise and improve , where possible , common reporting methods in order to provide comprehensive and comparable information on the detected fraud level in eu spending;


### 49. reminds the member states that it is in their own interest to cooperate fully with the commission; ### 49. reminds the member states that working in cooperation with the commission is necessary in order to ensure effective spending and evaluate results;


### 50. notes that , in the area of shared management , the commission does not have the power to initiate the exclusion of unreliable economic operators when member state authorities do not do so; calls on the member states to promptly report fraudulent irregularities in the ims and to make the best use of the early detection and exclusion system; ### 50. notes that , in the area of shared management , the commission does not have the power to initiate the exclusion of unreliable economic operators from receiving eu funding when member state authorities do not do so; calls on the member states to promptly report fraudulent irregularities in the ims and to make the best use of the early detection and exclusion system;


### 52. highlights the role of the member states in the implementation of administrative cooperation agreements , the effectiveness of controls , the enforcement of data collection , and the monitoring of traders’ compliance with the regulatory framework; ### 52. highlights the role and responsibility of the member states in the implementation of administrative cooperation agreements , the effectiveness of controls , the enforcement of data collection , and the monitoring of traders’ compliance with the regulatory framework;


### 57. takes note of the expansion of the role of the anti-fraud coordination services (afcos) in fostering the effectiveness of the various channels for cross-border cooperation between national authorities , in particular for tackling customs fraud; ### deleted


### 58. invites the member states to increase their exchange of information about possible fraudulent companies and transactions through the eurofisc network; ### deleted


### 59. anticipates that the adoption of the ‘omnibus regulation’ will drastically reduce the fraud rates for the agriculture and cohesion policies; ### 59. anticipates that the adoption of the ‘omnibus regulation’ will drastically reduce the fraud rates for the agriculture and cohesion policies , while simplifying the eu’s financial rules;


### 59. anticipates that the adoption of the ‘omnibus regulation’ will drastically reduce the fraud rates for the agriculture and cohesion policies; ### 59. welcomes the adoption of the ‘omnibus regulation’ and expects that it will reduce the fraud rates for the agriculture and cohesion policies;


### 61. welcomes the clear legal basis enabling olaf to access bank account information through the assistance of national competent authorities , following the revision of regulation no 883/2013; ### 61. reiterates its position for the need of a clear legal basis enabling olaf to access bank account information through the assistance of national competent authorities and to deal with vat fraud , expressed with regard to the revision of regulation no 883/2013;


### 62. instructs its president to forward this resolution to the council , the commission , the court of justice of the european union , the european court of auditors , the european anti-fraud office (olaf) and the olaf supervisory committee. ### 62. instructs its president to forward this resolution to the council , the commission , the court of justice of the european union , the european court of auditors , the european anti-fraud office (olaf) , the olaf supervisory committee and the european public prosecutor’s office (eppo).


### 1. grants the director of the european institute of innovation and technology discharge in respect of the implementation of the institute’s budget for the financial year 2018/ postpones its decision on granting the director of the european institute of innovation and technology discharge in respect of the implementation of the institute’s budget for the financial year 2018; ### 1. grants the director of the european institute of innovation and technology discharge in respect of the implementation of the institute’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the european institute of innovation and technology for the financial year 2018/ postpones the closure of the accounts of the european institute of innovation and technology for the financial year 2018; ### 1. approves the closure of the accounts of the european institute of innovation and technology for the financial year 2018;


### 5. notes the fact that the institute has outsourced accounting services to the commission in october 2019; ### 5. notes the fact that the institute has outsourced accounting services to the commission in october 2019; strongly encourages the institute to actively seek further and broader cooperation with all of the union agencies; urges the institute to explore possibilities of resources sharing on overlapping tasks among other agencies with similar activities;


### 21. notes from the court’s report that the institute paid the remuneration of a member of the governing board to the wrong person over a period of one and a half year , and that it became aware of this error only after the person had contacted the institute; notes the institute’s reply that this is a one-off misunderstanding error and that appropriate controls are in place to prevent this situation; calls on the institute to strengthen its internal control procedures; ### 21. notes with grave concern from the court’s report that the institute paid the remuneration of a member of the governing board to the wrong person over a period of one and a half year , and that it became aware of this error only after the person had contacted the institute; notes the institute’s reply that this is a one-off misunderstanding error and that appropriate controls are in place to prevent this situation; strongly urges the institute to put in place such measures that will prevent such significant errors in the future;


### 10. questions whether it was necessary , however , to double the number of judges at the general court , a decision which has been openly challenged by former judge franklin dehousse (le jeudi , 30 april 2019) , and by the court of auditors , which noted that , in 2016 , the general court had begun ‘to reduce the significant backlog of cases that had built up’ before that decision even took effect (special report no 14/2017 , ‘performance review of case management at the court of justice of the european union’ , paragraph 90 , p. 45); points out , as the court of auditors did , that , in the interests of the sound management of public funds , ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] the necessity and effectiveness of the increase to 56 judges’ (ibid , footnote 13 , p. 15). ### deleted


### 10. questions whether it was necessary , however , to double the number of judges at the general court , a decision which has been openly challenged by former judge franklin dehousse (le jeudi , 30 april 2019) , and by the court of auditors , which noted that , in 2016 , the general court had begun ‘to reduce the significant backlog of cases that had built up’ before that decision even took effect (special report no 14/2017 , ‘performance review of case management at the court of justice of the european union’ , paragraph 90 , p. 45); points out , as the court of auditors did , that , in the interests of the sound management of public funds , ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] the necessity and effectiveness of the increase to 56 judges’ (ibid , footnote 13 , p. 15). ### 10. questions whether it was necessary and effective , however , to double the number of judges at the general court , a decision which has been openly challenged by former judge franklin dehousse (le jeudi , 30 april 2019) , and by the court of auditors , which noted that , in 2016 , the general court had begun ‘to reduce the significant backlog of cases that had built up’ before that decision even took effect (special report no 14/2017 , ‘performance review of case management at the court of justice of the european union’ , paragraph 90 , p. 45); points out , as the court of auditors did , that , in the interests of the sound management of public funds , ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] the necessity and effectiveness of the increase to 56 judges’ (ibid , footnote 13 , p. 15).


### 4. welcomes the fact that the average length of proceedings before the court of justice decreased in 2018 (15.7 months as against 16.4 months in 2017) , but at the same time is concerned that the average length of proceedings before the general court increased sharply (20 months as against 16.3 months in 2017) , although one reason may be the number of very large , complex competition cases that were settled in 2018; ### 4. welcomes the fact that the average length of proceedings before the court of justice decreased in 2018 (15.7 months as against 16.4 months in 2017) , but at the same time is concerned that the average length of proceedings before the general court increased sharply (20 months as against 16.3 months in 2017) , although one reason may be the number of very large , complex competition cases that were settled in 2018; stresses , however , that there has been a decrease in the average length of procedures for intellectual property cases , with the duration for cases settled by decision now 18.8 months or 13.5 months , depending on whether hearings are held;


### 6. is pleased to see the steady increase in the number of e-curia account requests (the number of accounts stood at 4865 in 2018 , as against 4354 in 2017) , and welcomes the fact that e-curia has been in use in all the member states since 2016 , evidence that effective action has been taken to raise public awareness of the application and its advantages; emphasises that e-curia has been the only channel for the exchange of information between parties’ representatives and the general court since 1 december 2018; ### 6. is pleased to see the steady increase in the number of e-curia account requests (the number of accounts stood at 4865 in 2018 as against 4354 in 2017) , and welcomes the fact that e-curia has been in use in all the member states since 2016 , evidence that effective action has been taken to raise public awareness of the existence , efficiency , speed and advantages of the application; welcomes the fact that e-curia has been the only channel for the exchange of judicial documentation between parties’ representatives and the general court since 1 december 2018;


### 8. points out that the ‘european judicial network’ , which includes the member states’ constitutional and supreme courts , has been set up and is being coordinated by the court of justice; ### 8. points out that the ‘european judicial network’ , which includes the member states’ constitutional and supreme courts has been set up , with the court of justice playing a coordinating role , and calls for it to be developed and improved;


### 9. notes that , in 2018 , the court reorganised its internal administration , which is now centred around three directorates-general rather than four: one for administration , one for multilingualism and one for information; notes that the aim is to foster more effective cooperation among all departments at the court and to ensure that those departments are better able to cope with the requirements imposed on them by the court’s judicial activities; ### 9. notes that , in 2018 , the court reorganised its internal administration , which is now centred around three directorates-general rather than four: one for administration , one for multilingualism and one for information , with the research and documentation directorate being directly accountable to the registrar of the court; notes that the aim is to foster more effective cooperation among all departments at the court and to ensure that those departments are better able to cope with the requirements imposed on them by the court’s judicial activities;


### 1. grants the executive director of the european union agency for cybersecurity discharge in respect of the implementation of the agency’s budget for the financial year 2018/ postpones its decision on granting the director of the european union agency for cybersecurity discharge in respect of the implementation of the agency’s budget for the financial year 2018; ### 1. grants the executive director of the european union agency for cybersecurity discharge in respect of the implementation of the agency’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the european union agency for cybersecurity for the financial year 2018/ postpones the closure of the accounts of the european union agency for cybersecurity for the financial year 2018; ### 1. approves the closure of the accounts of the european union agency for cybersecurity for the financial year 2018;


### 5. notes that in march 2017 , the united kingdom notified the council of its decision to withdraw from the union and euratom; notes with concern that this may have a significant effect on the post-2020 activities of the joint undertaking and the iter project; ### 5. notes that in march 2017 , the united kingdom notified the council of its decision to withdraw from the union and euratom; notes with concern that this may have effects on the post-2020 activities of the joint undertaking and the iter project;


### 8. notes that there remains a risk of further cost increases and delays in project implementation compared to current approved baseline; although positive steps have been taken to improve management and control of the joint undertaking’s contribution to the project construction phase; ### 8. notes that there remains a risk of further cost increases and delays in project implementation compared to current approved baseline; although positive steps have been taken to improve management and control of the joint undertaking’s contribution to the project construction phase; calls upon the joint undertaking not to exceed the current approved baseline for total costs of the project;


### 10. regrets that , due to serious shortcoming in the budget planning process in 2017 , the payment appropriations finally needed in 2017 and 2018 significantly exceeded the payment appropriations of the initial budget; observes that the additional payment appropriations needed by the joint undertaking amounted to eur 160 700 000 , 25% above the initial budget; takes note of the joint undertaking’s reply that the joint undertaking is grateful to euratom for the additional contribution to the 2018 budget , the joint undertaking would also like to report that the lack of payment appropriations would not have had any impact neither risk , as eur 137 000 000 were paid to iter organization as advance on the 2019-in cash contribution; notes that the payment forecasting system has been totally redesigned and integrated in the new financial management tool , and this with the new organisational structure ensures a correct budgetary planning is in place and has already been used to determine the revenue of the 2019 budget; ### 10. notes that , due to shortcomings in the budget planning process in 2017 , the payment appropriations finally needed in 2017 and 2018 exceeded the payment appropriations of the initial budget; observes that the additional payment appropriations needed by the joint undertaking amounted to eur 160 700 000 , 25% above the initial budget; takes note of the joint undertaking’s reply that the joint undertaking is grateful to euratom for the additional contribution to the 2018 budget , the joint undertaking would also like to report that the lack of payment appropriations would not have had any impact neither risk , as eur 137 000 000 were paid to iter organization as advance on the 2019-in cash contribution; notes that the payment forecasting system has been totally redesigned and integrated in the new financial management tool , and this with the new organisational structure ensures a correct budgetary planning is in place and has already been used to determine the revenue of the 2019 budget;


### 11. notes that out of eur 706 200 000 available for commitment appropriations , of which 98 ,4 % was implemented through direct individual commitments (96 ,5% in 2017); ### 11. welcomes that out of eur 706 200 000 available for commitment appropriations , 98 ,4 % was implemented through direct individual commitments (96 ,5% in 2017);


### 14. notes from the court’ report that the director’s decision to change the place of employment of a newly recruited senior manager from barcelona to cadarache was not supported by adequate documentation to justify the additional salary costs due to the different correction coefficient; takes note of the joint undertaking’s reply that the joint undertaking recognizes that the change on the place was not adequately documented as it was in the power of appointing authority; observes that the joint undertaking was facing with eur 200 000 000 poloidal field (pf) coils project which was a serious risk; therefore , the director decided to ask the candidate to immediately start in cadarache to assure its full attention on the pf crisis; ### 14. notes from the court’ report that the director’s decision to change the place of employment of a newly recruited senior manager from barcelona to cadarache was not supported by adequate documentation to justify the additional salary costs due to the different correction coefficient; welcomes that the joint undertaking recognizes in its reply that the change on the place was not adequately documented as it was in the power of the appointing authority; observes that the joint undertaking was facing with eur 200 000 000 poloidal field (pf) coils project which was a serious risk; therefore , the director decided to ask the candidate to immediately start in cadarache to assure its full attention on the pf crisis;


### 15. observes that at the end of 2018 , the joint undertaking was still using the iter credit system to monitor the progress of its project , although the external experts appointed by the joint undertaking governing board recommended the introduction of an earned value management (evm) system; notes that in 2018 the experts requested again the implementation of a performance measurement system instead of iter credits; as a results , the governing board appointed an internal ad-hoc group with the task of reviewing the performance reporting; takes note of the joint undertaking’s reply that it worked extensively with the ad-hoc group (ahg) , which concluded with a proposal for a new evm system and was endorsed in april 2019; notes with satisfaction that the joint undertaking has implemented the evm system based on the ahg proposal but the results of which are now being routinely submitted; ### 15. notes with satisfaction that the joint undertaking has implemented the earned value management instead of the iter credit system to monitor the project progress based on the ad-hoc group proposal , the results of which are now being routinely submitted;


### 17. notes with regret that significant shortcomings were found by the court in relation to the recruitment of key management staff; takes note of the joint undertaking’s reply that following the court finding and using the six sigma methology to analyse , identify and implement the enhancements , the joint undertaking furthered the robustness of its selection process and additional on-going measures; ### 17. notes with regret that significant shortcomings were found by the court in relation to the recruitment of key management staff; takes note of the joint undertaking’s reply that following the court finding and using the six sigma methodology to analyse , identify and implement the enhancements , the joint undertaking furthered the robustness of its selection process and additional on-going measures; asks the joint undertaking to avoid any future irregularities and shortcomings;


### 17. notes with regret that significant shortcomings were found by the court in relation to the recruitment of key management staff; takes note of the joint undertaking’s reply that following the court finding and using the six sigma methology to analyse , identify and implement the enhancements , the joint undertaking furthered the robustness of its selection process and additional on-going measures; ### 17. notes that shortcomings were found by the court in relation to the recruitment of key management staff; takes note of the joint undertaking’s reply that following the court finding and using the six sigma methology to analyse , identify and implement the enhancements , the joint undertaking furthered the robustness of its selection process and additional on-going measures;


### 19. observes that the european court of justice delivered its judgement on january 2018 , annulling the results of the selection procedure including the persons hired from the reserve list; however the joint undertaking in april 2018 submitted its appeal to the court , contesting the decisions to annul the reserve list and the decisions to hire the candidates; notes that the advocate general delivered his opinion in january 2019 and he agrees with the joint undertaking arguments and suggests to the court to annul the general court’s judgement in its part which annulled the hiring decisions but not the reserve list; however , points out that the court will deliver its judgment on the appeal; ### 19. observes that the european court of justice delivered its judgement on january 2018 , annulling the results of the selection procedure including the persons hired from the reserve list; however the joint undertaking in april 2018 submitted its appeal to the court , contesting the decisions to annul the reserve list and the decisions to hire the candidates; notes that the advocate general delivered his opinion in january 2019 and he agrees with the joint undertaking arguments and suggests to the court to annul the general court’s judgement in its part which annulled the hiring decisions but not the reserve list; however , points out that the court will deliver its judgment on the appeal; asks the joint undertaking to comply with the rules of selection procedure in order to avoid any future accusations and legal cases;


### 20. notes with regret that significant shortcomings in the internal communication strategies did not ensure the dissemination of appropriate information on the estimated costs of the decommissioning phase within the organisation and , therefore , the joint undertaking disclosed no provision for such liability in the accounts of the previous years , which have been estimated in eur 85 200 000; however , takes note of the joint undertaking’s reply that the shortcomings have been already addressed by two actions; the senior management transmits to the accounting officer any relevant information; and furthermore , the internal process ‘pm-76 annual accounts-opening/closure of financial year’ has been updated in may 2019; ### 20. notes that shortcomings in the internal communication strategies did not ensure the dissemination of appropriate information on the estimated costs of the decommissioning phase within the organisation and , therefore , the joint undertaking disclosed no provision for such liability in the accounts of the previous years , which have been estimated in eur 85 200 000; however , welcomes the joint undertaking’s reply that the shortcomings have been already addressed by two actions; the senior management transmits to the accounting officer any relevant information; and furthermore , the internal process ‘pm-76 annual accounts-opening/closure of financial year’ has been updated in may 2019;


### 1. grants the executive director of the european insurance and occupational pensions authority discharge in respect of the implementation of the autority’s budget for the financial year 2018 / postpones its decision on granting the executive director of the european insurance and occupational pensions authority discharge in respect of the implementation of the budget of the authority for the financial year 2018; ### 1. grants the executive director of the european insurance and occupational pensions authority discharge in respect of the implementation of the autority’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the european insurance and occupational pensions authority for the financial year 2018 / postpones the closure of the accounts of the european insurance and occupational pensions authority for the financial year 2018; ### 1. approves the closure of the accounts of the european insurance and occupational pensions authority for the financial year 2018;


### 5. notes with satisfaction that the authority is proactive in identifying opportunities for efficiency and synergies with other agencies , in particular with the european banking authority (eba) and the european securities and markets authority (esma) , through the european supervisory authorities’ joint committee and through joint procurements; welcomes the authority’s priority to develop common guidance in cooperation with eba and esma on how to integrate anti-money laundering and terrorist financing risks in prudential supervision; ### 5. notes with satisfaction that the authority is proactive in identifying opportunities for efficiency and synergies with other agencies , in particular with the european banking authority (eba) and the european securities and markets authority (esma) , through the european supervisory authorities’ joint committee and through joint procurements; welcomes the authority’s priority to develop common guidance in cooperation with eba and esma on how to integrate anti-money laundering and terrorist financing risks in prudential supervision; strongly encourages the authority to actively seek further and broader cooperation with all union agencies; moreover calls upon the authority to explore possible ways of merging its non-expert services , e.g. itc and other services , with other union agencies;


### 2. stresses that , while making sure that all assignments are carried out in full and within deadline , the authority should carefully adhere to the tasks and the mandate assigned to it by the european parliament and the council; ### 2. stresses that , while making sure that all assignments are carried out in full and within deadline , the authority should carefully adhere to the tasks and the mandate assigned to it by the european parliament and the council and that the authority must never attempt to go beyond its mandate; points out that focussing on the mandate assigned by parliament and the council will lead to a more effective and efficient use of resources;


### 1. grants the executive director of the european gnss agency discharge in respect of the implementation of the agency’s budget for the financial year 2018/ postpones its decision on granting the executive director of the european gnss agency discharge in respect of the implementation of the agency’s budget for the financial year 2018; ### 1. grants the executive director of the european gnss agency discharge in respect of the implementation of the agency’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the european gnss agency for the financial year 2018/ postpones the closure of the accounts of the european gnss agency for the financial year 2018; ### 1. approves the closure of the accounts of the european gnss agency for the financial year 2018;


### 1. grants the director of the european union agency for the cooperation of energy regulators discharge in respect of the implementation of the agency’s budget for the financial year 2018 / postpones its decision on granting the director of the european union agency for the cooperation of energy regulators discharge in respect of the implementation of the agency’s budget for the financial year 2018; ### 1. grants the director of the european union agency for the cooperation of energy regulators discharge in respect of the implementation of the agency’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the european union agency for the cooperation of energy regulators for the financial year 2018 / postpones the closure of the accounts of the european union agency for the cooperation of energy regulators for the financial year 2018; ### 1. approves the closure of the accounts of the european union agency for the cooperation of energy regulators for the financial year 2018;


### 4. welcomes the fact that the agency has outsourced accounting services to the commission and shares resources with other agencies in the areas of human resources management , information and communication technology management , budget and finance , procurement and facility management; ### 4. welcomes the fact that the agency has outsourced accounting services to the commission and shares resources with other agencies in the areas of human resources management , information and communication technology management , budget and finance , procurement and facility management; deems this initiative as an example for other union institutions worth following; encourages the agency to explore ways of resources sharing on overlapping tasks among other union agencies with similar activities; strongly encourages the agency to actively seek further and broader cooperation with all union agencies;


### 1. grants the director of the office of the body of european regulators for electronic communications discharge in respect of the implementation of the office’s budget for the financial year 2018 / postpones its decision on granting the director of the office of the body of european regulators for electronic communications discharge in respect of the implementation of the office’s budget for the financial year 2018; ### 1. grants the director of the office of the body of european regulators for electronic communications discharge in respect of the implementation of the office’s budget for the financial year 2018;


### 1. approves the closure of the accounts of the office of the body of european regulators for electronic communications for the financial year 2018 / postpones the closure of the accounts of the office of the body of european regulators for electronic communications for the financial year 2018; ### 1. approves the closure of the accounts of the office of the body of european regulators for electronic communications for the financial year 2018;


### 5. notes with concern that the office does not share resources with other agencies due to its limited own resources; notes , however , that in 2014 the office signed a service level agreement with enisa for sharing resources in the field of internal controls and that the office still makes full use of that agreement; notes with satisfaction that the office started a joint project , signed in 2019 , for sharing it infrastructure with several joint undertakings; ### 5. notes with concern that the office does not share resources with other agencies due to its limited own resources; notes , however , that in 2014 the office signed a service level agreement with enisa for sharing resources in the field of internal controls and that the office still makes full use of that agreement; notes with satisfaction that the office started a joint project , signed in 2019 , for sharing it infrastructure with several joint undertakings; welcomes this initiative and urges the office to further explore possible ways of outsourcing its tasks and collaborating on overlapping tasks with other union institutions and bodies;


### 9. is deeply concerned that the estimated level of error increased again for a second year in a raw to 5 ,2% for expenditure accepted in the accounts for the eighth , ninth , tenth and eleventh edf (compared to 4 ,5% in 2017 , 3 ,3 % in 2016 , 3 ,8 % in 2014 and 2015 , 3 ,4 % in 2013 and 3 % in 2012); expects the commission to reflect on the reasons and to take the necessary steps to reverse the trend of growing error rate; ### 9. is deeply concerned that the estimated level of error increased again for a second year in a row to 5 ,2% for expenditure accepted in the accounts for the eighth , ninth , tenth and eleventh edf (compared to 4 ,5% in 2017 , 3 ,3 % in 2016 , 3 ,8 % in 2014 and 2015 , 3 ,4 % in 2013 and 3 % in 2012); expects the commission to reflect on the reasons and to take the necessary steps to reverse the trend of growing error rate;


### 10. believes it crucial , when reaching such level of estimated errors , to further invest in the staff awareness and training; calls the commission to find the ways to solve the problem of understaffing , in particular in hardship delegations; ### 10. believes it is crucial , when reaching such level of estimated errors , to further invest in the staff awareness and training; calls upon the commission to find the ways to solve the problem of understaffing , in particular in hardship delegations;


### 12. stresses the importance of the fact that out of 125 payment transactions reviewed by the court , 51 (or 41%) were affected by errors , and in particular of the 39 payments with quantifiable errors , 9 (23%) were final transactions authorised after all ex ante checks had been performed; calls on the commission to substantially improve on legality and regularity of the transactions and makes sure the ex-ante checks are properly followed-up; ### 12. notes with grave concern the fact that out of 125 payment transactions reviewed by the court , 51 (or 41%) were affected by errors , and in particular of the 39 payments with quantifiable errors , 9 (23%) were final transactions authorised after all ex ante checks had been performed; calls on the commission to substantially improve on legality and regularity of the transactions and makes sure the ex-ante checks are properly followed-up;


### 13. regrets the fact that despite the successive corrective action plans implemented by dg devco , the typology of errors identified is , to a large extent , similar to previous years , namely a lack of essential supporting documents (36 ,6%) , serious failure to comply with public procurement rules (27 ,1%) , expenditure not incurred (22 ,7%) , rer adapted from dg devco study (5 ,4%) , ineligible expenditure (4 ,3%) and other types of error (3 ,9%); non-compliance by beneficiaries with procurement provisions and ineligible expenditure; ### 13. is deeply concerned that despite the successive corrective action plans implemented by dg devco , the typology of errors identified is , to a large extent , similar to previous years , namely a lack of essential supporting documents (36 ,6%) , serious failure to comply with public procurement rules (27 ,1%) , expenditure not incurred (22 ,7%) , rer adapted from dg devco study (5 ,4%) , ineligible expenditure (4 ,3%) and other types of error (3 ,9%); non-compliance by beneficiaries with procurement provisions and ineligible expenditure;


### 16. expresses concern that the commission had sufficient information to prevent , detect and correct the quantifiable errors before validating and accepting the expenditure , and that using the information available would have reduced the estimated level of error rate by 1 ,3 percentage points lower; stresses also that the certain transactions with errors were not detected by external auditors and representing 1 ,1 percentage point; ### 16. is deeply concerned that the commission had sufficient information to prevent , detect and correct the quantifiable errors before validating and accepting the expenditure , and that using the information available would have reduced the estimated level of error rate by 1 ,3 percentage points lower; stresses also that the certain transactions with errors were not detected by external auditors and representing 1 ,1 percentage point;


### 30. notes with concern that for the operations with international organisations , 33 out of 61 transactions audited (or 54%) have quantifiable errors , representing 62 ,5% of the 2018 estimated level of errors; ### 30. notes with concern that for the operations with international organisations , 33 out of 61 transactions audited (or 54%) have quantifiable errors , representing 62 ,5% of the 2018 estimated level of errors; notes that decreasing the number of international organizations with which the commission collaborates through edf may result in positive development in the unsettlingly increasing transactional error rate tendency;


### 32. notes with concern that the large number of edf contracts are awarded to a very limited number of national development agencies , with the attendant risk of re-nationalisation of eu policy contrary to the interests of greater integration of eu external policy; ### 32. recognizes that a large number of edf contracts are awarded to a limited number of national development agencies , understanding that , in order to maximize effectivity , the commission must apply itself fully to a fewer but grander projects instead of a many smaller projects as was the practice until now;


### 42. observes a slight overall decrease in risks perception related to budget support in 2018; points out however that corruption , public finance and developmental risks remain the most important ones while the macroeconomic risk has an increasing trend; ### 42. observes a slight overall decrease in risks perception related to budget support in 2018; stresses however that corruption , public finance and developmental risks remain the most important ones while the macroeconomic risk has an increasing trend;


### 46. highlights the risk that edf will be pushed into responding to agendas that distance it from its primary objective of poverty alleviation , which are difficult to reconcile with the edf’s core values with a risk to compromise what was done well; expresses concern at the risk of diversion and invites the commission to take this into account in the generation of projects and programs in line with policy coherence for development; ### 46. expresses great concern about the risk that edf will be pushed into responding to agendas that distance it from its primary objective of poverty alleviation , which are irreconcilable with the edf’s core values with a risk to compromise what was done well; notes with concern the risk of diversion and invites the commission to take this into account in the generation of projects and programs in line with policy coherence for development; calls upon the commission to select future aid programs in accordance with the edf’s core values and consider withdrawing subsidy to programs diverting from these values;


### 48. stresses the importance of the risks to sustainability , transparency and good coordination that the union aims to address with its development aid funding in the face of significant increase of emerging donors and new actors such as russia and china in africa; calls on the commission to promote a complementary , rather than competitive or conflictual relationship with the new donors and work towards a better alignment of international cooperation with the partner country’s own development priorities; ### 48. stresses the importance of the risks to sustainability , transparency and good coordination that the union aims to address with its development aid funding in the face of significant increase of emerging donors and new actors such as russia and china in africa; calls on the commission to work towards a better alignment of international cooperation with the partner country’s own development priorities;


### 49. considers that the relation between the migration issue and the development aid is one on the most important nexus to manage alongside the security-development and humanitarian-development nexus; acknowledges however that peace building and addressing root causes of migration are fundamental aspects of sustainable development; ### 49. considers that the relation between the migration issue and the development aid , peace building and trade is one of the most important nexus to manage alongside the security-development and humanitarian-development nexus;


### 50. recalls that the effectiveness of aid , the partner country ownership of development results and the reliance on partner’s countries governance frameworks are guiding principles to be regularly refined; highlights further that good governance , the rule of law and the respect for human rights are unavoidable preconditions concurring to the effectiveness of aid; ### 50. recalls that the effectiveness of aid , the partner country ownership of development results and the reliance on partner’s countries governance frameworks are guiding principles to be regularly refined; highlights further that good governance , the rule of law and the respect for human rights are unavoidable preconditions concurring to the effectiveness of aid; calls upon the commission to set the rule of law and the respect for human rights as the ultimate precondition to approving the financial aid;


### 52. reiterates its call on the commission to include in the next annual activity report a structured assessment of the impact of the activities of the edfs , with a particular focus on human rights and environmental results achieved; ### 52. reiterates its call on the commission to include in the next annual activity report a structured assessment of the impact of the activities of the edfs , with a particular focus on human rights;


### 53. asks the commission to carry out an evaluation on country by country approach of the long time on-going edf financed projects , in order to demonstrate the true impacts of decades long eu investment on the ground and how it effectively helped beneficiary countries’ economic , social and sustainable development; ### 53. asks the commission to carry out an evaluation on country by country approach of the long-time on-going edf financed projects , in order to demonstrate the true impacts of decades long eu investment on the ground and how it effectively helped beneficiary countries’ economic , social and sustainable development; consequently appeals to the commission to reflect on the result of the evaluation and limit and/or terminate further funding of ineffective projects;


### 54. believes that the focus on local smes , private sector and civil society organisations should be a core axis of cooperation in the management of the union delegations’ pipelines of projects; stresses that , given the funding gap required to reach the ambitious sustainable development goals , strategic dialogue with the private sector and csos might play a crucial role for the development of local economies; ### 54. believes that the focus on local smes , private sector and civil society organisations should be a core axis of cooperation in the management of the union delegations’ pipelines of projects; stresses that , given the funding gap required to reach the ambitious sustainable development goals , strategic dialogue with the private sector and csos must play a crucial role for the development of local economies;


### 55. believes that financial inclusion and microfinance are key factors of economic and social progress , having a proven impact on local economic activity and job creation; notes with satisfaction that the edf supports financial inclusion in africa through a number of instruments: european fund for sustainable development (efsd) guarantee fund , nasira risk-sharing facility , huruma fund , boost africa and african guarantee fund , aiming among others to provide micro-loans to underserved farmers in africa; ### 55. believes that financial inclusion and microfinance are key factors of economic and social progress , having a proven impact on local economic activity and job creation; notes with satisfaction that the edf supports financial inclusion in africa through a number of instruments: european fund for sustainable development (efsd) guarantee fund , nasira risk-sharing facility , huruma fund , boost africa and african guarantee fund , aiming among others to provide micro-loans to underserved farmers in africa; discourages the commission and other european institutions from setting up new financial aid instruments and rather encourages them to assure greater visibility of these instruments in their respective area of operation and in the european union;


### 56. takes note of the internal audit service’s audit on ‘ec-eeas coordination’ and notes with appreciation the audit conclusion that the coordination activities between the commission services (dg devco , near and fpi) and the eeas are overall effective and efficient; notes however the need for defining a non-fragmented view of the overall eu external assistance to a given country and the need to reinforce , in coordination with devco and near , risk assessment and management in order to developing a common view on uncertainty and mitigating strategies; ### 56. takes note of the internal audit service’s audit on ‘ec-eeas coordination’ and notes with appreciation the audit conclusion that the coordination activities between the commission services (dg devco , near and fpi) and the eeas are overall effective and efficient; strongly emphasises however the need for defining a non-fragmented view of the overall eu external assistance to a given country and the need to reinforce , in coordination with devco and near , risk assessment and management in order to developing a common view on uncertainty and mitigating strategies;


### 57. notes that the resources allocated to the eutf end 2018 reached eur 4 ,2 billion , of which eur 3 ,7 billion were coming from edfs and eur 489 ,5 million from eu member states and other donors (switzerland and norway); notes that 187 projects were implemented in 2018; welcomes the enlargement of the eu-iom joint initiative for migration protection and reintegration development from 14 to 26 african countries end 2018; ### 57. notes that the resources allocated to the eutf end 2018 reached eur 4 ,2 billion , of which eur 3 ,7 billion were coming from edfs and eur 489 ,5 million from eu member states and other donors (switzerland and norway); notes that 187 projects were implemented in 2018; notes the enlargement of the eu-iom joint initiative for migration protection and reintegration development from 14 to 26 african countries end 2018; encourages the commission to limit the quantity of implemented projects in the future , and rather to focus on their quality and flawless implementation and dissemination;


### 58. recalls that trust funds were designed to provide a rapid political response in the context of a lack of resources to certain critical situations or major crises , such as the migration crisis; recognizes that they also tend to provide the flexibility and the ability to respond quickly to an emergency situation , and to mobilize the necessary amounts of aid from different sources and actors; ### deleted


### 59. recalls parliament’s regular stance that the commission should ensure that any trust fund established as a new development tool shall always be in line with the union’s overall strategy and development policy objectives i.e. the reduction and eradication of poverty and shall in particular ensure that the security interests of the european countries do not override the needs of the recipient populations; ### 59. recalls parliament’s regular stance that the commission should ensure that any trust fund established as a new development tool shall always be in line with the union’s overall strategy and development policy objectives i.e. the reduction and eradication of poverty and shall in particular ensure that the security interests of the european countries do not override the needs of the recipient populations; encourages the commission to consider limiting financial aid to eutf projects deflecting from this centreline;


### 60. stresses that the eutf shall address the root causes of destabilisation , forced displacement and irregular migration by promoting resilience , economic opportunities , equal opportunities , security of populations , and human and social development; notes that the concept and characteristics of the root causes of irregular migration are protean and should be thoroughly adapted and analysed to better design the rationale and added value of the projects’ interventions and to better present the results achieved; ### 60. stresses that the eutf shall address the root causes of destabilisation , forced displacement and irregular migration by promoting economic opportunities and human rights; notes that the concept and characteristics of the root causes of irregular migration are protean and should be thoroughly adapted and analysed to better design the rationale and added value of the projects’ interventions and to better present the results achieved;