### 34. underlines that such a new set-up entails new institutional responsibilities and tasks , in particular for parliament as one arm of the budget authority for the annual budget; expects budgetary transparency , policy coherence and democratic accountability to benefit from those new arrangements; ### 34. underlines that such a new set-up entails new institutional responsibilities and tasks , in particular for parliament as one arm of the budget authority for the annual budget; expects budgetary transparency , policy coherence and democratic accountability to benefit from those new arrangements; notes with satisfaction the increased role of the parliament in the area of international partnerships under global europe including through the high-level geopolitical dialogue;


### 37. notes that there is still a need for a more systematic approach to the communication of the union’s grant-funded activities to enhance the union’s visibility and to strengthen transparency , accountability and human rights due diligence along the chain of funding; calls on the commission to introduce in framework agreements the obligation for the leading agency to ensure the visibility of the union in multi-donor projects; calls on the commission to carry out sample-based on-the-spot controls years after the completion of the co-financed projects to check the continued impact of the edf interventions and to take the necessary steps to ensure the long-term impact of its operations; ### 37. notes that there is still a need for a more systematic approach to the communication of the union’s support to partners and efforts to tackle global challenges to enhance the union’s visibility and to strengthen transparency , accountability and human rights due diligence along the chain of funding; notes the importance of the team europe approach with regards to the effectiveness and visibility of eu’s assistance; calls on the commission to redouble its efforts to ensure the continued impact of the edf interventions and to take the necessary steps to ensure the long-term impact of its operations;


### 42. notes with appreciation that in 2020 sub-saharan africa remains the largest recipient of budget support with a share of 38 % (36 % in 2019); observes , moreover , that lower-middle-income countries account for 52 ,4 % (47 % in 2019) of the total ongoing commitments; notes with concern that low-income countries account for 29 ,4 % of total commitments , confirming the decreasing trend noted in 2019 (32 % compared to 38 % in 2018); notes that , altogether , 47 % of the ongoing budget support programmes are being implemented in least-developed countries; ### 42. notes with appreciation that in 2020 sub-saharan africa remains the largest recipient of budget support with a share of 38% (36% in 2019); observes , moreover , that lower-middle-income countries account for 52 ,4% (47% in 2019) of the total ongoing commitments; notes that low-income countries account for 29 ,4% of total commitments , confirming the decreasing trend noted in 2019 (32% compared to 38% in 2018); notes that , altogether , 47% of the ongoing budget support programmes are being implemented in least-developed countries;


### 44. stresses that entrepreneurship plays an essential role in the fight against poverty; highlights the fact that providing business training can help small-scale entrepreneurs set up businesses and improve business practices; notes that , in order to improve the effectiveness of such programmes , such training should be complemented with customised support and follow-up services; recalls , in addition , that men and women entrepreneurs face inherently different constraints , including psychological and cultural factors , and that to truly empower women , policies need to address those constraints; ### 44. stresses that entrepreneurship plays an essential role in the fight against poverty; highlights the fact that providing business training can help small-scale entrepreneurs set up businesses and improve business practices; notes that , in order to improve the effectiveness of such programmes , such training should be complemented with customised support and follow-up services; calls , in addition , to continue empowering both women and men , as well as the policies needed to address those relevant challenges;


### 46. reiterates its call on dg intpa to strictly assess in its policy dialogue the risks related to corporate tax avoidance , tax evasion and illicit financial flows affecting , in particular , developing countries; encourages dg intpa to assess the fiscal impact and to help establish oriented investment objectives; ### 46. reiterates its call on the commission services to continue strictly assessing in its policy dialogue the risks related to corporate tax avoidance , tax evasion and illicit financial flows affecting , in particular , developing countries; encourages the commission to assess the fiscal impact and to help establish oriented investment objectives;


### 47. considers that needs assessments in connection with ndici programming should take into account countries’ debt situations and how those situations influence the possibility of pursuing the sdgs; stresses the need for donors to prioritise grant-based financing as the default option , especially to the least developed countries , and not favour blending , guarantees or any loans that could increase the burden of debt over grants; urges the union and the member states to develop , as a first step , and in addition to its pledges on a debt moratorium , a new debt relief initiative regarding heavily indebted poor countries; calls , more broadly , for the creation of a multilateral debt workout mechanism to address both the impact of the crisis and the financing requirements of the 2030 agenda; ### 47. considers that needs assessments in connection with ndici-global europe programming should take into account countries’ debt situations and how those situations influence the possibility of pursuing the sdgs; stresses the need for crowding in private financing to achieve the sdgs and the need for donors to prioritise grant-based financing , especially to the least developed countries , and highlights the increased efforts to leverage eu funds with a view to providing more assistance to partners including through blending and de-risking mechanisms; discourages the commission and other european institutions from setting up new financial aid instruments and rather encourages them to assure greater visibility of the existent instruments in their respective area of operation and in the european union and strengthening partner countries capacity to monitor and manage their debt;


### 50. notes that the commission considers the implementation of team europe’s response to the covid-19 pandemic as very effective , allowing the edf resources available for 2020 to be fully executed; is worried about the reduction of the number of visits to projects , which were replaced by remote audits; considers that remote audits cannot compare to real on-the-spot checks and invites the commission to resume visits as soon as possible taking on board the lessons learned from the covid-19 pandemic in terms of the use of technologies and instruments to complement visits; ### 50. notes that the commission considers the implementation of team europe’s response to the covid-19 pandemic as very effective , allowing the edf resources available for 2020 to be fully executed; notes the reduction of the number of visits to projects , which were replaced by remote audits due to the covid-19 outbreak; considers that remote audits cannot compare to real on-the-spot checks and invites the commission to resume visits as soon as possible taking on board the lessons learned from the covid-19 pandemic in terms of the use of technologies and instruments to complement visits;


### 51. notes with concerns that , as of 12 november 2021 , covid-19 vaccines global access (covax) has delivered only 476 697 161 doses to 144 countries , of which 160 million doses were donations; notes that members states have provided 48 million doses; regrets that the impact of covax is pretty poor , having missed its own targets for 2021; call on the commission to stop sending vaccines which are about to expire; ### 51. acknowledges the overall positive impact of covax to acp countries despite several implementation challenges and weaknesses throughout the process; notes that by mid-february 2022 , covid-19 vaccines global access (covax) has delivered over 1 billion doses to 144 countries , of which 265 million doses were donations; notes that eu members states have shared 352 million doses (by early february 2022); notes that the impact of covax is below its optimal performance with regards to its own targets for 202151a;


### 54. calls for close monitoring and thorough policy dialogue with partner countries regarding objectives , progress towards agreed results and performance indicators; calls once more on the commission to better define and measure expected development impact and , especially , to improve the control mechanism with regard to the conduct of beneficiary countries in the areas of corruption , rule of law , respect for human rights , good governance and democracy; remains deeply concerned about the use that could be made of union budget support in recipient countries where there is no or only limited democratic control; ### 54. calls for close monitoring and thorough policy dialogue with partner countries regarding objectives , progress towards agreed results and performance indicators; calls once more on the commission to better define and measure expected development impact and , especially , to improve the control mechanism with regard to the conduct of beneficiary countries in the areas of corruption , rule of law , respect for human rights , good governance and democracy; stresses the need to include the private sector in that strategic dialogue; notes the importance of democratic control over the use of union budget support in recipient countries;


### 55. reiterates its call on the commission to carry out an evaluation on a country-by-country basis of the long-term on-going edf-financed projects in order to demonstrate the true impact on the relevant country of decades-long union investment and how it has effectively helped beneficiary countries’ economic , social and sustainable development; calls on the commission to limit or terminate the funding of ineffective projects in the future; ### 55. reiterates its call on the commission to carry out an evaluation on a country-by-country basis of the long-term on-going edf-financed projects in order to demonstrate the true impact on the relevant country of decades-long union investment and how it has effectively helped beneficiary countries’ economic , social and sustainable development; calls on the commission to take advantage of the lessons learnt with projects that have not been implemented effectively or efficiently and to take decisive action in the future;


### 56. regrets the fact that , as in 2019 report , the court did not include the performance of the edfs in chapter 6 , entitled ‘global europe’ , of its report on the performance of the union budget; regrets , moreover , that the court has not yet carried out a horizontal and detailed performance evaluation of the edfs; calls on the court to resume that practice; ### 56. notes that , as in 2019 report , the court did not include the performance of the edfs in chapter 6 , entitled ‘global europe’ , of its report on the performance of the union budget; notes , that the court has not yet carried out a horizontal and detailed performance evaluation of the edfs; acknowledges that with the budgetisation of the edf , the court will be also auditing the new edf as part of the long-term union budget;


### 57. takes notes of the edfs’ contribution to dg intpa objectives 14 (human development) and 12 (sustainable jobs); recalls that health , gender equality , education and decent jobs should remain at the core of the union’s external action , in particular for the most vulnerable , for migrants and for refugees; acknowledges that the covid-19 pandemic disrupted societies in many ways , reversing the human development progress achieved in recent years , putting pressure on the most vulnerable , exacerbating inequalities and leading to limitations to the civil and democratic space in fragile democracies; ### 57. takes notes of the edfs’ contribution to dg intpa objectives 14 (human development) and 12 (sustainable jobs); recalls that health , gender equality , education , employment and improving the living conditions are at the core of the union’s external action , in particular for vulnerable populations , including for migrants and for refugees; acknowledges that the covid-19 pandemic disrupted societies in many ways , reversing the human development progress achieved in recent years , putting pressure on the vulnerable populations , exacerbating inequalities and leading to limitations to the civil and democratic space in fragile democracies;


### 58. notes that the union’s development policy will be implemented via the ndici , of which the eib is a key implementer; expresses concern about the use of union development funds for de-risking private investment given the lack of evidence as to its capacity to fulfil development objectives and provide additional development objectives , as recently reported in the final review of european fund for sustainable development and in opinion no 7/2020 of the court of 11 september 2020; stresses the need for donors to prioritise grant-based financing as the default option , especially to least-developed countries , in order to avoid increasing the debt burden; ### deleted


### 61. calls on the eib to fully support the achievement of the sdgs through its activities within the framework of specific mandates decided by the council and parliament; ### 61. calls on the eib to continue supporting the fulfilment of the sdgs through its activities within the framework of specific mandates decided by the council and parliament;


### 62. considers the audit on the investment facility to be good practice in terms of cooperation and collaborative scrutiny between parliament and the court; regrets , however , that projects implemented in and funds allocated to the octs are not covered by the audit; deplores the fact that the investment facility does not fall within the scope of the court’s annual statement of assurance audit and is not subject to parliament’s discharge procedure; ### 62. reflects on the accountability process where the parliament is the discharge authority with the exception of the investment facility , which is managed by the eib and is therefore outside the scope of eca’s audit62a;


### 63. recalls that 2 eutfs were created under the edf , namely the european union emergency trust fund for stability and addressing root causes of irregular migration and displaced persons in africa (the ‘eutf for africa’) and the european union trust fund bêkou for the central african republic (the ‘eutf bêkou’); recalls parliament’s regular stance that the commission should ensure that any trust fund established as a new development tool must always be in line with the union’s overall strategy and development policy objectives , i.e. the reduction and eradication of poverty , and must , in particular , ensure that the security interests of european countries do not override the needs of the recipient populations; encourages the commission to reconsider financial aid to eutf projects deflecting from that centreline; ### 63. recalls that 2 eutfs were created under the edf , namely the european union emergency trust fund for stability and addressing root causes of irregular migration and displaced persons in africa (the ‘eutf for africa’) and the european union trust fund bêkou for the central african republic (the ‘eutf bêkou’); recalls parliament’s regular stance that the commission ensures that any trust fund established as a new development tool must always be in line with the union’s overall strategy and development policy objectives , i.e. the reduction and in the long term eradication of poverty as enshrined in article 208 tfeu , and must , in particular , ensure that recipient countries receive support in tackling the root causes of irregular migration flows as security is essential for the stability of the recipient populations; notes ,the proposal for the establishment under the cfsp of a european peace facility (epf) for the financing of military and defence-related cooperation with third countries and ios that will enhance the ability of the union to respond more rapidly and effectively to security challenges together with the ndici;63a


### 64. notes that the edfs’ contribution to address migration and forced displacement challenges has increased over recent years , either through projects directly funded by the edfs or through edf contributions to the eutf for africa; notes that poverty generates several consequences , including an increase in migration , which represents an obstacle to development; recalls the fact that the eutf for africa must 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; ### 64. notes that the edfs’ contribution to address migration and forced displacement challenges has increased over recent years , either through projects directly funded by the edfs or through edf contributions to the eutf for africa; recalls the fact that the eutf for africa must address the root causes of destabilisation , forced displacement and irregular migration by promoting resilience , economic and equal opportunities , security of populations and human and social development;


### 65. notes that edf contributions to the eutfs increased from eur 600 million in 2019 to eur 800 million in 2020 , with additional edf funds to the eutf for africa used to address specific areas of concerns in the sahel and lake chad and horn of africa regions , including security challenges , essential stabilisation efforts and the response to the covid-19 pandemic; recalls the fact that eutf for africa’s funding lines must not be used for security measures , which would jeopardise migrants’ rights; calls on the commission to put in place tangible guarantees that migration-related eutf projects are not used by the implementing authorities to violate migrants’ basic human rights; ### 65. notes that edf contributions to the eutfs increased from eur 600 million in 2019 to eur 800 million in 2020 , with additional edf funds to the eutf for africa used to address specific areas of concerns in the sahel and lake chad and horn of africa regions , including security challenges , essential stabilisation efforts and the response to the covid-19 pandemic; calls on the commission to continue monitoring migration-related eutf projects and inform the discharge authority on their outcomes;


### 66. expresses concerns about the financial contribution of the edf to the eutf bêkou to support the central african republic’s exit from the covid-19 crisis and its reconstruction and development , due to the control exercised by mercenaries from the wagner group over the central african armed forces; echoes the concerns that mercenaries from the wagner group were commanding units that the union had trained and notes the commission decision to temporarily suspend its military training mission; is worried by reports of systematic and serious human rights violations by the wagner group and calls on the commission to check that no funds were paid out directly or indirectly to the wagner group; ### 66. notes the financial contribution of the edf to the eutf bêkou to support the central african republic’s exit from the covid-19 crisis and its reconstruction and development; expresses concerns about the influence of the wagner group over the central african armed forces; notes the commission's decision to temporarily suspend its military training mission due to concerns referring to activities of the wagner group; in this regard , notes , that in december 2021 the eu has decided to impose restrictive measures against the wagner group; welcomes eu’s strong determination to stand up for its interests and values in its neighbourhood and to take decisive action against threats to the international peace and security; calls on the commission to monitor that no funds are paid out directly or indirectly to russian contractors or sub-contracts especially in view of the current war on ukraine;


### 67. notes that the mid-term evaluation of the eutf for africa was concluded in 2020; notes the main findings of the evaluation report and expresses concerns about some of the critical aspects highlighted therein , namely the fact that despite significant resources allocated for addressing irregular migration , the most appropriate means for addressing it , which is the main objective of the edfs , was not well defined , leading to a situation in which the eutf for africa has focused on migration to europe rather than the broad migration and development agenda; is worried by one of the main findings of the evaluation report , namely that the eutf for africa , as a short-term instrument , is not an appropriate vehicle for addressing the root causes of major societal problems; requests the commission to respond to that concerns in the remaining implementation period , making sure to have more focused activities to eradicate poverty in line with the edfs’ main objective; ### 67. notes that the mid-term evaluation of the eutf for africa whose purpose is to provide with an objective assessment of the strategic approach and operationalisation of the eutf from 2015 to 2019 was concluded in 2020; notes the main findings of the evaluation report that the eutf for africa as a short-term instrument has a too wide mandate for addressing the root causes of migration; notes the need to better address challenges related to intra-african migration that makes up almost 90% of migration flows in africa; requests the commission to continue responding to these concerns in the remaining implementation period , making sure to have more focused activities to eradicate poverty in line with the edfs’ main objective and to work towards an approach limiting the dependencies on external intervention;


### 68. is also worried that the eutf for africa has managed to make modest contributions to increased economic opportunities and employment; supports the recommendation , set out in the evaluation report , to request that union support to economic opportunities and employment creation be integrated with local labour market dynamics and actors; ### 68. notes that the eutf for africa has managed to make modest contributions to increased economic opportunities and employment; supports the recommendation , set out in the evaluation report , to request that union support to economic opportunities and employment creation be integrated where possible with local labour market dynamics and actors and also with private sector investment;68a


### 71. expresses satisfaction that following the strong concerns expressed by parliament on the use of forced labour via national service , the commission has decided not to pay out the eur 60 million tranches planned for 2020 for the project “reconnecting eritrea and ethiopia through rehabilitation of the main arterial roads in eritrea” , funded by the eutf for africa; welcomes the decision in may 2021 to fully de-commit the unused funds initially allocated to eritrea , but regrets that the eur 20 million paid in 2019 was already implemented and could not be recovered; calls on the commission to avoid similar situations in the future and to learn lessons from that very unfortunate experience; ### 71. welcomes the decision by the commission to de-commit funds originating from the eutf for africa that were initially allocated to eritrea , in particular for the procurement for road renovation that used forced labour;


### 74. is concerned by the commission’s rejection of a recommendation of parliament to include in the next annual activity report a structured assessment and evaluation of aid and reporting on the results and impact of the activities of the edfs; notes that the commission considers that the impact of the activities of the edfs has already assessed by means of the production and transmission to parliament of the annual report on the implementation of the union’s instruments for financing external actions , but recalls that part 1 of dg intpa’s annual activity report does not distinguish between the activities of the general budget and the edfs , making it difficult to evaluate the commission’s statement that the edfs have achieved important results in addressing poverty reduction; considers that to implement its role of discharge authority , parliament needs all possible useful data to evaluate the edfs and their impact; invites the commission to revise its position and respond positively to parliament’s specific request; ### 74. is concerned by the commission’s rejection of a recommendation of parliament to include in the next annual activity report a structured assessment and evaluation of aid and reporting on the results and impact of the activities of the edfs; notes that the commission considers that the impact of the activities of the edfs has already been assessed by means of the production and transmission to parliament of the annual report on the implementation of the union’s instruments for financing external actions , but recalls that part 1 of dg intpa’s annual activity report does not distinguish between the activities of the general budget and the edfs , making it difficult to evaluate the commission’s statement that the edfs have achieved important results in addressing poverty reduction; considers that to implement its role of discharge authority , parliament needs all possible useful data to evaluate the edfs and their impact; invites the commission to revise its position and respond positively to parliament’s specific request;


### 79. notes with concerns that 73 ,3 % of the contracts with member states were signed with only 2 national development agencies (the french afd and the german giz); while recognising the expertise of those 2 agencies , considers that union development policy cannot be reduced to the vision of only 2 member states; welcomes the efforts of the commission in that regard , including the preparation of a study to understand the strength of each partner in the members states in order to evaluate how they could better contribute in the future; asks the commission to provide the discharge authority with that report as soon as it is available; ### 79. notes that 73 ,3% of the contracts with member states were signed with only a few national development agencies (such as the french afd); while recognising their expertise , considers that more efforts for promoting also the vision of more national development agencies are necessary; union development policy cannot be reduced to the vision of only two member states; welcomes the efforts of the commission in that regard , including the preparation of a study to understand the strength of each partner in the members states in order to evaluate how they could better contribute in the future; asks the commission to provide the discharge authority with that report as soon as it is available;


### 81. notes that the report on the follow-up to the discharge for the financial year 2019 was duly published in july 2021; regrets the delayed transmission of the detailed replies to the specific requests made by parliament in the discharge resolution but welcomes that , in an answer to the written questions , the commission has agreed to provide an advance copy of the follow-up to the edf discharge; recalls the importance of having detailed follow-up information in due time as a vital part of the discharge procedure; ### 81. notes that the report on the follow-up to the discharge for the financial year 2019 was duly published in july 2021; notes the delayed transmission of the detailed replies to the specific requests made by parliament in the discharge resolution but welcomes that , in an answer to the written questions , the commission has agreed to provide an advance copy of the follow-up to the edf discharge; recalls the importance of having detailed follow-up information in due time as a vital part of the discharge procedure;


### 82. regrets the lack of follow-up to some of parliament’s requests during the 2019 discharge procedure and invites the commission to provide a more in-depth analysis of parliament’s recommendations. ### 82. notes the lack of follow-up to some of parliament’s requests during the 2019 discharge procedure and invites therefore the commission to provide a more in-depth analysis of parliament’s recommendations;


### 2. insists that the union and its member states scale up their oda and climate finance so as to honour their commitments , that maximum efficiency of the spending be sought , that policy coherence for development (pcd) be practiced in a more convincing way and that new efforts to create an enabling international environment for domestic resource mobilisation (drm) be made; takes the view that well-functioning pcd and support for drm should be considered part and parcel of sound financial management as these are means to increase the efficiency of eu action which do not need to imply significant additional costs to the union budget; ### 2. insists that the union and its member states respect their oda so as to honour their commitments , that maximum efficiency of the spending be sought , that policy coherence for development (pcd) be practiced in a more convincing way and that new efforts to create an enabling international environment for domestic resource mobilisation (drm) be made; takes the view that well-functioning pcd and support for drm should be considered part and parcel of sound financial management as these are means to increase the efficiency of eu action which do not need to imply significant additional costs to the union budget;


### 13. observes that in 2020 , in order to support the strategy ‘towards 2024’ , the ombudsman reviewed its organisational chart; notes with satisfaction the positive results of the new organisational structure , which included enhancing the impact and the efficiency of the inquiry process through the elimination of excessive hierarchy; facilitating internal communication , coordination and collaborative work between teams; empowering staff to acquire managerial experience as team leaders; and ensuring a versatile and flexible workforce; believes that the establishment of peer review teams will facilitate consistency and a uniform approach and will result in the improved quality of case work; ### 13. observes that in 2020 , in order to support the strategy ‘towards 2024’ ,the ombudsman reviewed its organisational chart; notes that the restructuring was completed in june 2021 with the recruitment of the director of administration; calls on the ombudsman to review the performance of the change in organizational structure in long-term and report to the discharge authority; notes that the new organizational structure is supposed to enhance the positive results of the new organisational structure , which included enhancing the impact and the efficiency of the inquiry process through the elimination of excessive hierarchy; facilitating internal communication , coordination and collaborative work between teams; empowering staff to acquire managerial experience as team leaders; and ensuring a versatile and flexible workforce; believes that the establishment of peer review teams will facilitate consistency and a uniform approach and will result in the improved quality of case work;


### 14. is aware that in the new context a more efficient allocation of workload has been pursued by assigning assistants to the handling of complaints outside the ombudsman’s mandate; ### 14. is aware that in the new context a more efficient allocation of workload has been pursued by assigning assistants to the handling of complaints outside the ombudsman’s mandate; calls on the ombudsman to provide the discharge authority with a list of such complaints;


### 15. observes that the ombudsman also developed a new set of key performance indicators (kpis) , organised under six themes on which the office will focus in 2021 , to help measure the implementation of the strategy ‘towards 2024’ objectives; takes note that the kpis were included for the first time in the annual management plan for 2021 and the results will be included in the 2021 annual activity report; welcomes the accomplishment of relevant performance results , even during the pandemic , notably on key performance indicators that exceeded internal targets; ### 15. observes that the ombudsman also developed a new set of key performance indicators (kpis) , organised under six themes on which the office will focus in 2021 , to help measure the implementation of the strategy ‘towards 2024’objectives; takes note that the kpis were included for the first time in the annual management plan for 2021 and the results will be included in the 2021 annual activity report; notes that the ombudsman mostly implemented kpis that show the outcome and results; takes note of the accomplishment of relevant performance results , even during the pandemic , notably on key performance indicators that exceeded internal targets;


### 17. congratulates the ombudsman for having been able to improve the efficiency level in the handling of complaints and inquiries by taking an admissibility decision in one month in 98% of cases (against 91 % in 2019) , by closing inquiries within 6 months in 76 % of cases (against 63 % in 2019) or within 18 months in 97 % of cases (compared to 90 % in 2019); ### 17. notes that the efficiency level in the handling of complaints and inquiries by taking an admissibility decision within one month in 98% of cases (against 91 % in 2019) , by closing inquiries within 6 months in 76 % of cases (against 63 % in 2019) or within 18 months in 97 % of cases (compared to 90 % in 2019);


### 18. acknowledges furthermore the positive trend in the efficiency rate of complaint handling , with an average time of 36 days in 2020 (compared to 64 in 2019 and 78 in 2018) , while the average time to conclude an inquiry was 133 days in 2020 (compared to 208 in 2019 and 254 in 2018); notes that the ratio of cases closed (392) and inquiries opened (365) is still above par , and it confirms the efforts of the ombudsman in terms of efficiency; ### 18. takes note of the positive trend in the efficiency rate of complaint handling , with an average time of 36 days in 2020 (compared to 64 in 2019 and 78 in 2018) , while the average time to conclude an inquiry was 133 days in 2020 (compared to 208 in 2019 and 254 in 2018); notes that the ratio of cases closed (392) and inquiries opened (365) is still above par , and it confirms the efforts of the ombudsman in terms of efficiency;


### 19. welcomes the positive results of the fast-track procedure which makes it possible to deal with complaints concerning public access to documents much faster as the average time is now one third of what it was before that procedure was introduced; ### 19. notes the positive results of the fast-track procedure which makes it possible to deal with complaints concerning public access to documents much faster as the average time is now one third of what it was before that procedure was introduced;


### 20. highlights that the percentage of complaints within the 2020 mandate was 34 % , which is above the target (33 %) but below 2019 (39 %); notes with satisfaction that the efficient turnaround of cases made it possible to carry over a record low number of inquiries (92) from 2020 to 2021 (compared to 117 inquiries carried over from 2019 to 2020); ### 20. notes that the percentage of complaints within the 2020 mandate was 34 % , which is above the target (33 %) but below 2019 (39 %); notes with satisfaction that the efficient turnaround of cases made it possible to carry over a record low number of inquiries (92) from 2020 to 2021 (compared to 117 inquiries carried over from 2019 to 2020);


### 21. highlights the increased proportion of inquiries opened in public interest cases , with 65 inquiries opened in 2020 , in respect of the target of 50 , and compared to 45 opened in 2019; acknowledges the importance of handling public interest cases that are relevant to a much wider group of people and not only the complainant; ### 21. highlights the increased proportion of inquiries opened in public interest cases , with 65 inquiries opened in 2020 , in respect of the target of 50 , and compared to 45 opened in 2019; notes that public interest cases are relevant to a much wider group of people and not only the complainant;


### 26. observes that the ombudsman adopted policies on parental leave in 2004 , on telework in 2016 , on part-time work in 2019; believes that , building on the experience of the covid-19 pandemic , polices on hybrid working arrangements should be updated aiming to increase the resilience and efficiency of the institution while protecting the well-being and satisfaction of members of staff; is aware in this respect that the ombudsman has reviewed both its flexitime and telework policies , and the new telework decision has already been adopted in 2021 following consultation with the staff representatives; ### 26. observes that the ombudsman adopted policies on parental leave in 2004 , on telework in 2016 , on part-time work in 2019; believes that , building on the experience of the covid-19 pandemic , polices on hybrid working arrangements should be reviewed where appropriate aiming to increase the resilience and efficiency of the institution while protecting the well-being and satisfaction of members of staff; is aware in this respect that the ombudsman has reviewed both its flexitime and telework policies , and the new telework decision has already been adopted in 2021 following consultation with the staff representatives;


### 27. welcomes the ombudsman’s quick reaction to the limitations imposed by the covid-19 pandemic and the adoption of telework as the standard working regime , flexibility of working hours , and a return to office on a voluntary basis and in compliance with both safety measures taken by the union institutions and the respective national rules; ### 27. takes note of the ombudsman’s quick reaction to the limitations imposed by the covid-19 pandemic and the adoption of telework as the standard working regime , flexibility of working hours , and a return to office on a voluntary basis and in compliance with both safety measures taken by the union institutions and the respective national rules;


### 45. welcomes the decision to finance part of the ombudsman’s relocation project , as well as to cover the cost of the new furniture , using the savings resulting from the covid-19 pandemic and those generated by the review of the ombudsman’s organisational chart and recruitment policy; notes the budget transfer request to the budgetary authority submitted in september 2020; ### 45. takes note of the decision to finance part of the ombudsman’s relocation project , as well as to cover the cost of the new furniture , using the savings resulting from the covid-19 pandemic and those generated by the review of the ombudsman’s organisational chart and recruitment policy; notes the budget transfer request to the budgetary authority submitted in september 2020;


### 46. highlights that in the new workspaces , priority has been given to flexible collaborative meeting facilities and therefore there are very few individual offices; is aware that the staff representatives have been consulted on the workspace arrangements; calls on the ombudsman to assess the adequacy of the new premises in terms of both carrying out confidential work and the satisfaction of members of staff following an appropriate testing period; ### 46. notes that in the new workspaces , priority has been given to flexible collaborative meeting facilities and therefore there are very few individual offices; is aware that the staff representatives have been consulted on the workspace arrangements; calls on the ombudsman to assess the adequacy of the new premises in terms of both carrying out confidential work and the satisfaction of members of staff following an appropriate testing period;


### 51. welcomes the use of online news articles to explain topical inquiries and the section in the ombudsman’s website dedicated to public access to documents; ### 51. takes note of the use of online news articles to explain topical inquiries and the section in the ombudsman’s website dedicated to public access to documents;


### 54. welcomes the conference organised to celebrate 25 years of the ombudsman and the related activities to enhance the knowledge and awareness of its role and potential impact on the life of the union citizens; ### 54. takes note of the conference organised to celebrate 25 years of the ombudsman and the related activities to enhance the knowledge and awareness of its role and potential impact on the life of the union citizens;


### 58. is aware of the ombudsman’s commitment to inform how the institutions comply with her recommendations , notably by way of its annual ‘putting it right’ report; considers that it could be useful for the ombudsman to share her recommendations in strategic investigations directly with parliament’s relevant committees; ### 58. is aware of the ombudsman’s commitment to inform how the institutions comply with her recommendations , notably by way of its annual ‘putting it right’ report; calls on the ombudsman to share her recommendations in strategic investigations directly with parliament’s relevant committees;


### 6. notes that the industry members’ total in-kind contributions to additional activities , as estimated at the end of 2020 , only achieved around half of the minimum target amount established in article 4(4) of the joint undertaking founding regulations; notes , furthermore , that , although its founding regulation was expressly amended in 2018 to enable industry members to account for their cash contributions at project level for at least eur 182 500 000 , the industry members did not make any additional cash contributions to the joint undertaking’s operational costs in 2020 , indicating that the joint undertaking encounters significant obstacles in obtaining such contributions from the private members and that the minimum target will not be achieved by the end of the horizon 2020 programme; notes that , for this reason , the commission (dg rtd) reduced its cash contributions to the joint undertaking by eur 140 000 000; notes that this significant reduction in members’ contributions presented a risk to the achievement of the joint undertaking’s research and innovation agenda for the horizon 2020 programme; ### 6. notes that the industry members’ total in-kind contributions to additional activities , as estimated at the end of 2020 , only achieved around half of the minimum target amount established in article 4(4) of the joint undertaking founding regulations; notes , furthermore , that , although its founding regulation was expressly amended in 2018 to enable industry members to account for their cash contributions at project level for at least eur 182 500 000 , the industry members did not make any additional cash contributions to the joint undertaking’s operational costs in 2020 , indicating that the joint undertaking encounters significant obstacles in obtaining such contributions from the private members and that the minimum target will not be achieved by the end of the horizon 2020 programme; notes that , for this reason , the commission (dg rtd) reduced its cash contributions to the joint undertaking by eur 140 000 000; notes that this significant reduction in members’ contributions presented a risk to the achievement of the joint undertaking’s research and innovation agenda for the horizon 2020 programme; calls on the joint undertaking to report back to the european parliament on a plan of action regarding this issue;


### 7. notes that the court’s report on the joint undertaking’s accounts calls the attention to the fact that the industry members total in-kind contributions to additional activities only achieved 53 % of the minimum amount of eur 1 755 000 000 , established in regulation (eu) no 560/2014; notes , in addition , that at the end of 2020 , the industry members reported approximately eur 95 700 000 of in-kind contributions to operational activities out of the eur 433 000 000 committed after all horizon 2020 calls had been launched; notes , therefore , that this situation indicates a high risk that , by the end of the horizon 2020 programme , the joint undertaking will not achieve the expected targets for its industry members’ in-kind contributions as established in regulation (eu) no 560/2014 and adopted annual work plans; notes the joint undertaking’s reply that in its opinion , this gap will be significantly reduced in the coming years given that the declaration and certification of in-kind contributions will significantly increase in line with the closure of the joint undertaking’s projects and that , moreover , the industry members committed for additional investment targets for 2021 and beyond in their financial perspective presented to the joint undertaking’s governing board; calls on the joint undertaking to report to the discharge authority of any development in that regard; ### 7. notes that the court’s report on the joint undertaking’s accounts calls the attention to the fact that the industry members total in-kind contributions to additional activities only achieved 53 % of the minimum amount of eur 1 755 000 000 , established in regulation (eu) no 560/2014; notes , in addition , that at the end of 2020 , the industry members reported approximately eur 95 700 000 of in-kind contributions to operational activities out of the eur 433 000 000 committed after all horizon 2020 calls had been launched; notes , therefore , that this situation indicates a high risk that , by the end of the horizon 2020 programme , the joint undertaking will not achieve the expected targets for its industry members’ in-kind contributions as established in regulation (eu) no 560/2014 and adopted annual work plans; notes the joint undertaking’s reply that in its opinion , this gap will be significantly reduced in the coming years given that the declaration and certification of in-kind contributions will significantly increase in line with the closure of the joint undertaking’s projects and that , moreover , the industry members committed for additional investment targets for 2021 and beyond in their financial perspective presented to the joint undertaking’s governing board; calls on the joint undertaking to report to the discharge authority of any development in that regard; notes that the total amount of in-kind contributions to additional activities of eur 916 000 000 at the end of 2019 included around eur 216 000 000 of in-kind contributions reported for 2019 , but for which the certification process had not been completed due to the covid-19 pandemic and the task is ongoing as mentioned in the court's report; asks the joint undertaking to finish the certification process for year 2019 by june 2022;


### 8. notes that , in total , the joint undertaking project portfolio consists of 124 projects (64 research and innovation actions (rias) , 35 demonstration actions (demos) , 11 flagships and 14 coordination and support actions (csas) , resulting from the calls 2014–2019; notes , in addition , that , after the finalisation of the grant agreement preparation (gap) process from call 2020 , seven rias , four demos , three flagships and four csas projects are expected to be added to the joint undertaking’s project portfolio; ### 8. notes that , in total , the joint undertaking project portfolio consists of 124 projects (64 research and innovation actions (rias) , 35 demonstration actions (demos) , 11 flagships and 14 coordination and support actions (csas) , resulting from the calls 2014–2019; notes , in addition , that , after the finalisation of the grant agreement preparation (gap) process from call 2020 , seven rias , four demos , three flagships and four csas projects are expected to be added to the joint undertaking’s project portfolio; calls on the joint undertaking to publish the number of finished as well as ongoing projects in its annual report for more clarity;


### 12. welcomes the fact that the proportion of women in management positions continued to increase (from 39% in 2019 to 41% in 2020). ### 12. welcomes the fact that the proportion of women in management positions continued to increase (from 39% in 2019 to 41% in 2020) and notes that the percentage of women in administrative posts remained the same as in 2019 (54%).


### 3. stresses that 2020 was a year marked by the impact of the covid-19 pandemic , which had a significant effect on the institution’s activities , both judicial and administrative , with a particular impact on hearings , as the total lockdown and extensive travel bans meant they could not be held from 16 march to 24 may; points out that , as a result , fewer cases were ruled on in 2020 (1 540) than in 2019 (1 739); ### 3. stresses that 2020 was a year marked by the impact of the covid-19 pandemic , which had significant effects on the institution’s activities , both judicial and administrative , with a particular impact on hearings , as the total lockdown and extensive travel bans meant they could not be held from 16 march to 24 may; points out that , despite the pandemic , the court of justice of the european union has managed to maintain a high level of activity in 2020 and that , while fewer cases were ruled on in 2020 (1 540) than in 2019 (1 739) and 2018 , the level of activity was nevertheless equivalent to that experienced in 2017 and even higher than in 2016;


### 4. welcomes the fact that , nevertheless , thanks to an innovative solution allowing remote submission by videoconference , with simultaneous interpreting into all official languages , the court succeeded in mitigating the impact of the pandemic on its judicial activities; ### 4. welcomes the fact that , nevertheless , thanks to an innovative solution allowing remote submission by videoconference , with simultaneous interpreting into all official languages , the court succeeded adjusting its working patterns accordingly and in mitigating the impact of the pandemic on its judicial activities; points out in this regard that 252 hearings were held between may and september 2020;


### 6 notes that the restrictions imposed as a result of the covid-19 pandemic also had a negative impact on the activities of national courts and legal practitioners in the member states , leading to a fall in the number of cases , with a total of 1 582 cases brought before the two courts of the european union , which is lower than the record number of cases registered in 2019 (1 905 cases); ### 6 notes that the lockdowns and restrictions imposed by most of the member states as a result of the covid-19 pandemic also had a significant impact on the activities of national courts and legal practitioners in the member states , leading to a fall in the number of cases , with a total of 1 582 cases brought before the two courts of the european union , which is lower than the record number of cases registered in 2019 (1 905 cases) but similar to the numbers for 2018 (1 683) and 2017 (1 656);


### 7. welcomes the fact that the average length of proceedings for cases concluded before both courts fell to 15.4 months , which is the lowest ever level; ### 7. welcomes the fact that the average length of proceedings for cases concluded before both courts fell to 15.4 months , which is the lowest ever level , demonstrating that the principle of efficient case management was being put into practice;


### 4. notes that at the end of 2020 the union contributed a total of eur 498 577 000 from horizon 2020 and the members from the industry and research groupings contributed a total of eur 20 630 000 in validated in-kind contributions comprising eur 11 916 000 in-kind validated contributions in the joint undertaking’s horizon 2020 projects; notes from the court’s report that the low level of validated industry members’ in-kind contributions for operational activities of eur 11 916 000 , is due to the fact that the fch2 certifies them later in the horizon 2020 programme , when the final payment for the projects is made and the certificates of financial statement are due; notes additionally that the industry and research grouping contributed a total of eur 1 095 070 000 in kind to additional activities as at the end of 2020 , significantly more than the minimum eur 285 000 000 set in the fch2 founding regulation for the entire duration of horizon 2020; ### 4. notes that at the end of 2020 the union contributed a total of eur 498 577 000 from horizon 2020 and the members from the industry and research groupings contributed a total of eur 20 630 000 in validated in-kind contributions comprising eur 11 916 000 in-kind validated contributions in the joint undertaking’s horizon 2020 projects; notes from the court’s report that the low level of validated industry members’ in-kind contributions for operational activities of eur 11 916 000 , is due to the fact that the fch2 certifies them later in the horizon 2020 programme , when the final payment for the projects is made and the certificates of financial statement are due; notes additionally that the industry and research grouping contributed a total of eur 1 095 070 000 in kind to additional activities as at the end of 2020 , significantly more than the minimum eur 285 000 000 set in the fch2 founding regulation for the entire duration of horizon 2020; notes that there are different procedures across joint undertakings regarding the calculation for the in-kind contributions and calls for their harmonisation;


### 5. notes from the court’s report that the joint undertaking’s practice of reactivating unused payment appropriations from previous years to the extent of open administrative commitments , results in an accumulation of unused payment appropriations and that , aggravated by the impact of the covid-19 pandemic , this practice resulted in a low budget implementation rate for the fch2 administrative budget (title 2) infrastructure and communication expenditure representing around 3 % of the fch2’s total available payment budget , which was 56 % at the end of 2020; notes the fch2 reply that the administrative budget showed a consistent high implementation rate between 75 % and 80 % for the previous four years , and that in 2020 , however , the situation was different due to the significant impact of the covid-19 pandemic and that cancellation of planned activities of up to 13 % of title 2 payment appropriations could not be known to their full extent before the end of the year; calls on the fch2 to report to the discharge authority on that regard; ### 5. notes from the court’s report that the joint undertaking’s practice of reactivating unused payment appropriations from previous years to the extent of open administrative commitments , results in an accumulation of unused payment appropriations and that , aggravated by the impact of the covid-19 pandemic , this practice resulted in a low budget implementation rate for the fch2 administrative budget (title 2) infrastructure and communication expenditure representing around 3% of the fch2’s total available payment budget , which was 56% at the end of 2020; notes the fch2 reply that the administrative budget showed a consistent high implementation rate between 75% and 80% for the previous four years , and that in 2020 , however , the situation was different due to the significant impact of the covid-19 pandemic and that cancellation of planned activities of up to 13% of title 2 payment appropriations could not be known to their full extent before the end of the year;


### 5. notes from the court’s report that the joint undertaking’s practice of reactivating unused payment appropriations from previous years to the extent of open administrative commitments , results in an accumulation of unused payment appropriations and that , aggravated by the impact of the covid-19 pandemic , this practice resulted in a low budget implementation rate for the fch2 administrative budget (title 2) infrastructure and communication expenditure representing around 3 % of the fch2’s total available payment budget , which was 56 % at the end of 2020; notes the fch2 reply that the administrative budget showed a consistent high implementation rate between 75 % and 80 % for the previous four years , and that in 2020 , however , the situation was different due to the significant impact of the covid-19 pandemic and that cancellation of planned activities of up to 13 % of title 2 payment appropriations could not be known to their full extent before the end of the year; calls on the fch2 to report to the discharge authority on that regard; ### 5. notes from the court’s report that the joint undertaking’s practice of reactivating unused payment appropriations from previous years to the extent of open administrative commitments , results in an accumulation of unused payment appropriations and that , aggravated by the impact of the covid-19 pandemic , this practice resulted in a low budget implementation rate for the fch2 administrative budget (title 2) infrastructure and communication expenditure representing around 3% of the fch2’s total available payment budget , which was 56% at the end of 2020; notes the fch2 reply that the administrative budget showed a consistent high implementation rate between 75% and 80% for the previous four years , and that in 2020 , however , the situation was different due to the significant impact of the covid-19 pandemic and that cancellation of planned activities of up to 13% of title 2 payment appropriations could not be known to their full extent before the end of the year; calls on the fch2 to develop a plan to limit the reactivation of the unused payment appropriations as a way to prevent low budget implementation rate;


### 19. notes that the court audited randomly sampled horizon 2020 payments made in 2020 , at the level of the final beneficiaries to corroborate the ex-post audit error rates , as part of the operational payment controls , and that these detailed audits showed an error above 1 % of the audited costs caused by the application of a wrong exchange rate for the conversion of the declared costs into euro; calls on the fch2 to report to the discharge authority on that regard; ### 19. notes that the court audited randomly sampled horizon 2020 payments made in 2020 , at the level of the final beneficiaries to corroborate the ex-post audit error rates , as part of the operational payment controls , and that these detailed audits showed an error above 1% of the audited costs caused by the application of a wrong exchange rate for the conversion of the declared costs into euro;


### 72. notes that following the withdrawal of the united kingdom from the union on 31 january 2020 , the eeas established , in close cooperation with the commission and parliament , an eu delegation in london and a uk division within its hq structure; understands that the establishment agreement replaces any temporary provisions and ensures that the delegation in london , its members of staff and property , enjoy privileges and immunities equivalent to those referred to in the vienna convention in a similar way as the other 143 delegations and offices; notes that by the end of 2020 , almost 40 positions (including expatriate and local staff) were filled out of the 43 positions available in total; is aware that the delegation is located in the building , property of the union , used in the past by the representation of the commission and the european parliament liaison office (eplo); ### 72. welcomes that following the withdrawal of the united kingdom from the union on 31 january 2020 , the eeas finally established an eu delegation in london and a uk division within its hq structure; regrets however the delay in the granting of diplomatic status to ep staff working at the liaison office in london , and the initial refusal of the eeas to bring this issue to a satisfactory conclusion; understands that the establishment agreement replaces any temporary provisions and ensures that the delegation in london , its members of staff and property , enjoy privileges and immunities equivalent to those referred to in the vienna convention in a similar way as the other 143 delegations and offices; regrets that eeas negotiated the draft establishment agreement with the uk authorities without consulting the european parliament; stresses that sending regular updates to the parliament rather than properly consulting the parliament does not meet eeas' obligation of “appropriate support and cooperation” as laid down in article 3(4) of the council decision establishing the eeas; notes that by the end of 2020 , almost 40 positions (including expatriate and local staff) were filled out of the 43 positions available in total; is aware that the delegation is located in the building , property of the union , used in the past by the representation of the commission and the european parliament liaison office (eplo);


### 1. notes growing instability and the rise of unprecedented challenges in the international environment , which increased demands on the union to act as a global player; ### 1. notes growing instability , deteriorating security environment , geopolitical impact of covid-19 pandemic and rise of unprecedented challenges in the international environment , which increased demands on the union to act as a global player;


### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite slightly positive trends in previous years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; points also to a remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances; ### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite slightly positive trends in previous years; reiterates the importance of promoting a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; points also to a remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances;


### 4. welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation; stresses the continuous need to fight foreign propaganda and expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for providing it with the necessary financial and personnel resources; ### 4. welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation; stresses the continuous need to fight foreign propaganda and expose disinformation , espionage and malicious foreign influence , which are increasingly used to undermine the democratic order in the union and in countries in the union’s vicinity; underlines the importance of the eeas strategic communication task force and calls for the broadening of its mandate , including in relation to state sponsored disinformation originating in china and the middle east , particularly iran , and calls for providing it with the necessary financial and personnel resources;


### 4. welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation; stresses the continuous need to fight foreign propaganda and expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for providing it with the necessary financial and personnel resources; ### 4. calls for increased efforts to fight foreign interference and manipulative disinformation , which negatively influence the union’s ability to implement effectively its foreign policies and undermines the values on which the eu is founded; notes the increase of disinformation campaigns linked to the covid-19 pandemic and the negative role certain state and non-state actors played in the dissemination of these campaigns; welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation; stresses the continuous need to expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for providing it with the necessary financial and personnel resources;


### 5. underlines the importance of public diplomacy and strategic communication as an integral aspect of the union's external relations and an instrument to communicate its values and interests and to enhance the union’s visibility; calls on the eeas to continue its efforts to modernise its approaches and invest in new skills and capabilities. ### 5. underlines the importance of public diplomacy and strategic communication as an integral aspect of the union's external relations and an instrument to communicate its values and interests and to enhance the union’s visibility; calls on the eeas to continue its efforts to modernise its approaches and invest in new skills and capabilities; reiterates the importance of promoting rule of law , fundamental freedoms and values that the eu is based on.


### d. whereas the union and member states share responsibility for protecting the eu’s financial interests and , with the entry into force of the rrf , responsibility for the regulation and the implementation of the national recovery and resilience plans (rrps) , such that the role of national authorities in ensuring an adequate level of protection of the eu’s financial interests has increased significantly; ### d. whereas the union and member states share responsibility for protecting the eu’s financial interests and , with the entry into force of the unprecedented funds of the rrf , responsibility for the regulation and the implementation of the national recovery and resilience plans (rrps) , such that the role of national authorities in ensuring an adequate level of protection of the eu’s financial interests has increased significantly;


### e. whereas the implementation of the rrf will increase the pressure on national administrations in the coming years , as it coincides with the 2021-2027 spending programmes , and whereas the member states will need to master different management modes linked to the implementation of the various funds; ### e. whereas the implementation of the rrf will increase the pressure on national administrations in the coming years , and it coincides with the 2021-2027 spending programmes , and whereas the member states will need to master different management modes linked to the implementation of the various funds;


### f. whereas the commission has supported national authorities on the design and assessment of national plans , paying particular attention to the provisions concerning measures to protect rrf resources from fraud , corruption , conflicts of interest and double funding; ### f. whereas the commission has made efforts to support national authorities on the design and assessment of national plans , paying particular attention to the provisions concerning measures to protect rrf resources from fraud , corruption , conflicts of interest and double funding;


### k. whereas on 1 june 2021 the eppo started its operational activities as the final pillar of the anti-fraud architecture designed by the union to enhance the protection of its financial interests; ### k. whereas on 1 june 2021 the eppo finally started its operational activities as the final pillar of the anti-fraud architecture designed by the union to enhance the protection of its financial interests; whereas the eppo received 2 832 reports and opened 576 investigations 2021; whereas the eppo requested more than eur 152 million to be seized , and the seizure of more than eur 147 million was granted; whereas the workload of the eppo is expected to increase;


### n. whereas the unprecedented increase in eu spending under the nextgenerationeu (ngeu) recovery plan offers significant potential for misuse of funds by organised criminals; ### n. whereas the unprecedented increase in eu spending under the nextgenerationeu (ngeu) recovery plan offers significant risks , including the potential for misuse of funds by organised criminals;


### 5. highlights that the new mff 2021-2027 , the last programmes for which were adopted in 2021 , coupled with the nextgenerationeu recovery plan , provides the eu with eur 1.8 trillion , representing an unprecedented volume of resources; ### 5. highlights that the new mff 2021-2027 , the last programmes for which were adopted in 2021 , coupled with the nextgenerationeu recovery plan , provides the eu with eur 1.8 trillion , representing an unprecedented volume of resources; highlights that european parliament , olaf , the court of auditors , the european public prosecutors office and the commission itself may access relevant data and investigate the use of funds when it is necessary;


### 9. notes that the number of cases of fraud and irregularities reported by the competent eu and national authorities – 11 218 in total – remained stable in 2021 relative to 2020 (when there were 11 755 cases overall); points out that the value involved in these irregularities rose significantly to eur 3.24 billion (from eur 1.46 billion in 2020) , due to a small number of large cases in certain member states; ### 9. notes that the number of cases of fraud and irregularities reported by the competent eu and national authorities – 11 218 in total – remained stable in 2021 relative to 2020 (when there were 11 755 cases overall); points out that the value involved in these irregularities rose significantly to eur 3.24 billion (having more than doubled +121% , from eur 1.46 billion in 2020) , due to a small number of large cases in certain member states; expresses its grave concern about the increased amount involved in fraud and irregularities;


### 13. is concerned by the increasing threat to the eu budget posed by organised crime , including mafia-type organisations , trying to infiltrate the legal economy and perpetrating administrative irregularities with criminal methods that are more harmful and more difficult to investigate and remedy , increasingly making use of highly skilled intermediaries who are able to carry out extremely sophisticated , hard-to-detect european-fund fraud and by making money disappear through complex financial architectures , sometimes with the help of tax havens , making it particularly difficult to trace and recover funds; ### 13. is concerned by the increasing threat to the eu budget posed by organised crime , including mafia-type organisations and oligarchic structures , trying to infiltrate the legal economy and perpetrating administrative irregularities with criminal methods that are more harmful and more difficult to investigate and remedy , increasingly making use of highly skilled intermediaries who are able to carry out extremely sophisticated , hard-to-detect european-fund fraud and by making money disappear through complex financial architectures , sometimes with the help of tax havens , making it particularly difficult to trace and recover funds;


### 15. recalls that the lack of specific legislation on organised crime in many member states is fertile ground for the growing number of cross-border activities in areas affecting the union’s financial interests; calls on the commission to promote the good practices of those countries in the eu that have an advanced regulatory framework for fighting organised crime; ### 15. recalls that the lack of specific legislation on organised crime in many member states is fertile ground for the growing number of cross-border activities in areas affecting the union’s financial interests; reiterates therefore its previous calls for the revision of council framework decision 2008/841/jha of 24 october 2008 on the fight against organised crime and the need to establish a new , updated common definition of organised crime , which should take into consideration also the use of violence , corruption or intimidation by criminal groups to obtain the control of economic activities , or public procurement , or to affect democratic process; calls on the commission to promote the good practices of those countries in the eu that have an advanced regulatory framework for fighting organised crime;


### 15. recalls that the lack of specific legislation on organised crime in many member states is fertile ground for the growing number of cross-border activities in areas affecting the union’s financial interests; calls on the commission to promote the good practices of those countries in the eu that have an advanced regulatory framework for fighting organised crime; ### 15. recalls that the lack of efficient legislation and actions to combat organised crime in many member states enable fertile ground for the growing number of cross-border activities in areas affecting the union’s financial interests; calls on the commission to promote the good practices of those countries in the eu that have an advanced regulatory framework for fighting organised crime;


### 16. stresses that timely cooperation between national law enforcement authorities is a key component of an effective response to transnational crime to protect the eu’s financial interests; ### 16. stresses that timely cooperation between national law enforcement authorities , as well as between them and relevant eu agencies and bodies , is a key component of an effective response to transnational crime to protect the eu’s financial interests;


### 18. believes that an enhanced and consistent level of protection for whistleblowers across the union helps detect corruption and counter the spread of a subculture of impunity , silence and conspiracy; stresses the important role played by the media and investigative journalists in the fight against corruption; ### 18. believes that an enhanced and consistent level of protection for journalists and whistleblowers across the union helps detect corruption and counter the spread of a subculture of impunity , silence and conspiracy; stresses the important role played by the media and investigative journalists in the fight against corruption;


### 22. remarks that china remained the major country of origin of goods affected by irregularities; is concerned by the recurrence of cases of absorption and circumvention of trade defence measures and by the difficulty of detecting them; calls on the commission to adopt countermeasures and deploy them intensively to address unfair trade; ### 22. remarks that china remained the major country of origin of goods affected by irregularities; stresses that a number of the cases investigated , which involved products sent from china , are emblematic of the challenges posed by china’s belt and road policy; is concerned by the recurrence of cases of absorption and circumvention of trade defence measures and by the difficulty of detecting them; calls on the commission to adopt countermeasures and deploy them intensively to address unfair trade;


### 26. observes that for agriculture the analysis confirms a very low incidence of reported fraud in proportion to disbursements for direct payments , with the highest level observed for market measures in the fruit and vegetable sector and related to the promotion of agricultural products; ### 26. observes that for agriculture the analysis confirms a very low incidence of reported fraud in proportion to disbursements for direct payments , with the highest level observed for market measures in the fruit and vegetable sector and related to the promotion of agricultural products; notes however that the fraudulent irregularities in rural development related to the 2014-2020 programming period are progressively increasing;


### 27. notes that for the european structural and investment funds (esif) implementing cohesion policy , the number of fraudulent irregularities reported for the 2014-2020 programming period remained in line with the number reported for the 2007-2013 programming period , while there was a fall in the number of non-fraudulent irregularities; ### 27. notes that for the european structural and investment funds (esif) implementing cohesion policy , the number of fraudulent irregularities reported for the 2014-2020 programming period remained in line with the number reported for the 2007-2013 programming period , while there was a fall in the number of non-fraudulent irregularities; remark with concern that financial amounts linked to fraudulent irregularities in the cohesion policy 2021 compared to the five year average of 2017-2021 increased with 186%;


### 34. calls on the commission to design a regulatory framework to address the lack of information on the owners and ownership structure of companies or groups of companies with the aim of making the current distribution of funds more transparent and helping to make significant improvements in more efficient detection of irregularities; ### 34. stresses the need to address the lack of information on the owners and ownership structure of companies or groups of companies with the aim of making the current distribution of funds more transparent and helping to make significant improvements in more efficient detection of irregularities;


### 40. highlights that the legal frameworks of olaf and the eppo clearly provide for the two offices to work in close cooperation while respecting their individual mandates , powers and competences; notes in this regard that olaf opened 26 complementary investigations and carried out eight supporting operations; remarks that olaf forwarded 167 files to eppo , mainly related to shared management (63) and direct expenditure (34) and in equal number concerning internal and international investigations (25 cases each); appreciates that this transmission resulted in the opening by the eppo of 85 criminal investigations and that such cases relate to an estimated total loss to the eu budget of eur 2.2 billion; ### 40. highlights that the legal frameworks of olaf and the eppo clearly provide for the two offices to work in close cooperation while respecting their individual mandates , powers and competences; notes in this regard that olaf opened 26 complementary investigations and carried out eight supporting operations; remarks that olaf forwarded 167 files to eppo , mainly related to shared management (63) and direct expenditure (34) and in equal number concerning internal and international investigations (25 cases each); appreciates that this transmission resulted in the opening by the eppo of 85 criminal investigations and that such cases relate to an estimated total loss to the eu budget of eur 2.2 billion; encourages both olaf and eppo to continue enhancing cooperation between them;


### 45. welcomes the launch of ‘operation sentinel’ and the ‘nextgenerationeu – law enforcement forum (ngeu-lef)’ , a joint initiative co-led by europol and italy , which brings together europol , the eppo , olaf , eurojust , the eu agency for law enforcement training , and the member states , by providing a forum for intelligence sharing and coordination of operations to tackle the infiltration of organised crime in the legal economy , and to protect the nextgenerationeu stimulus package , with a specific focus on corruption , tax evasion , embezzlement and money laundering; ### 45. welcomes the launch of ‘operation sentinel’ and the ‘nextgenerationeu – law enforcement forum (ngeu-lef)’ , a joint initiative co-led by europol and italy , which brings together europol , the eppo , olaf , eurojust , the eu agency for law enforcement training , and the member states , by providing a forum for intelligence sharing and coordination of operations to tackle the infiltration of organised crime in the legal economy , and to protect the nextgenerationeu stimulus package , with a specific focus on corruption , tax evasion , embezzlement and money laundering; takes the view that , in order to effectively address the threat posed by organised crime , exchange of best practices and development of common and coordinated strategies are pivotal;


### 48. recalls that in 2021 , out of an overall budget of eur 44.9 million , the eppo was forced to return eur 9.5 million (about 20 %) to the eu budget , after having requested and obtained additional resources to hire statutory staff from the budgetary authority , because the clearance to hire them was not granted by the commission; ### 48. deplores that in 2021 , out of an overall budget of eur 44.9 million , the eppo was forced to return eur 9.5 million (about 20 %) to the eu budget , after having requested and obtained additional resources to hire statutory staff from the budgetary authority , because the clearance to hire them was not granted by the commission;


### 49. reiterates its concerns related to permanent understaffing at olaf , the eppo , europol and eurojust and their lack of financial and human resources , as they need an adequate and predictable budget to be able to organise and carry out the work to the best of their ability; reminds the commission and the council that every euro spent on investigation and anti-fraud actions returns to the eu budget; ### 49. reiterates its concerns related to permanent understaffing at olaf , the eppo , europol and eurojust and their lack of financial and human resources , as they need an adequate and predictable budget to be able to organise and carry out the work to the best of their ability; underscores that their workload has now further increased due to the adoption of the nextgenerationeu and the extraordinary funds supporting ukraine; reminds the commission and the council that every euro spent on investigation and anti-fraud actions returns to the eu budget;


### 49. reiterates its concerns related to permanent understaffing at olaf , the eppo , europol and eurojust and their lack of financial and human resources , as they need an adequate and predictable budget to be able to organise and carry out the work to the best of their ability; reminds the commission and the council that every euro spent on investigation and anti-fraud actions returns to the eu budget; ### 49. reiterates its concerns related to permanent understaffing at olaf , the eppo , europol and eurojust and their lack of financial and human resources , as they need an adequate and predictable budget to be able to organise and carry out the work to the best of their ability; reiterates its call to ensure those eu bodies and agencies adequate resources and , in this regards , reminds the commission and the council that every euro spent on investigation and anti-fraud actions returns to the eu budget;


### 50. underlines the important role the member states play in protecting the union’s financial interests; is aware that , under the new delivery model adopted with the rrf , the member states have the biggest responsibility in preventing and countering fraud , corruption , conflicts of interest and double funding; believes that cooperation between the eu and the national authorities is essential for proper delivery; ### 50. underlines the important role the member states play in protecting the union’s financial interests; is aware that , under the new delivery model adopted with the rrf , the member states have the biggest responsibility in preventing and countering fraud , corruption , conflicts of interest and double funding; believes that an efficient cooperation between the eu and the national authorities is essential for proper delivery;


### 51. believes that uneven and fragmentary legislation across eu member states represents an obstacle to the effectiveness of the protection of the union’s financial interests; ### 51. believes that uneven and fragmentary legislation and digitalisation across eu member states represents an obstacle to the effectiveness of the protection of the union’s financial interests and obstruct the comparability , evaluation and mapping of the scale , nature and causes of fraud in the eu;


### 52. observes that the transposition of the pif directive is a precondition to enabling the eppo and its partners to effectively carry out investigations and prosecutions; welcomes the first report of the commission on the transposition of the directive , published on 6 september 2021; regrets that , since then , and despite the transposition of the directive by all the member states , the commission has opened infringement procedures against 17 member states for not correctly transposing the pif directive12 ; ### 52. observes that the transposition of the pif directive is a precondition to enabling the eppo and its partners to effectively carry out investigations and prosecutions; welcomes the first report of the commission on the transposition of the directive , published on 6 september 2021; notes that , since then , and despite the transposition of the directive by all the member states , the commission has opened infringement procedures against 17 member states for not correctly transposing the pif directive12 ;


### 60. is aware that in its 2020 pif report the commission made targeted recommendations to member states aiming at enhancing cooperation and strengthening internal control frameworks; notes that attention was drawn to risk assessment and risk management , collection and analysis of data on irregularities and fraud and use of integrated and interoperable information and monitoring systems for the implementation of rrf and eu budget financed activities; regrets that not all the member states have implemented such recommendations , and that some of them have systematically refused to do so; asks the commission to enhance its monitoring actions for those member states that have not provided acceptable justification for declining the follow up to the pif recommendations; ### 60. is aware that in its 2020 pif report the commission made targeted recommendations to member states aiming at enhancing cooperation and strengthening internal control frameworks; notes that attention was drawn to risk assessment and risk management , collection and analysis of data on irregularities and fraud and use of integrated and interoperable information and monitoring systems for the implementation of rrf and eu budget financed activities; regrets that not all the member states have implemented such recommendations , and notes that some of them have systematically refused to do so; asks the commission to enhance its monitoring actions for those member states that have not implemented the pif recommendations;


### 9. notes that the authority reported to have six men (75 %) and two women (25 %) in senior management positions , four men (57 ,1 %) and three women (42 ,9 %) on its management board , and 81 men (48 ,5 %) and 86 women (51 ,5 %) in its overall staff; ### 9. notes that the authority reported to have six men (75 %) and two women (25 %) in senior management positions , four men (57 ,1 %) and three women (42 ,9 %) on its management board , and 81 men (48 ,5 %) and 86 women (51 ,5 %) in its overall staff; regrets the gender unbalance at the level of the senior management and asks the authority to ensure gender balance at the management levels in the future;


### 1. notes that parliament's final appropriations for 2020 totalled eur 2 038 745 000 , or 18 ,1% of heading v of the multiannual financial framework1 set aside for the 2020 administrative expenditure of the union institutions as a whole , representing a 2 ,1% increase over the 2019 budget (eur 1 996 978 262); ### 1. notes that parliament's final appropriations for 2020 totalled eur 2 038 745 000 , or 18 ,1% of heading v of the multiannual financial framework1 set aside for the 2020 administrative expenditure of the union institutions as a whole , representing a 2 ,1% increase over the 2019 budget (eur 1 996 978 262) , but at the same time 0 ,4 percentage point decrease in its relative share in the overall budget;


### 10. notes with concern , the specific finding by the court , in its annual report on the implementation of the budget concerning the financial year 2020 , of errors in two payments (i) an over-payment for it-services caused by an incorrect application of contract terms and (ii) an incorrect payment of a subsistence allowance to a member , following a mistake in an attendance list; regrets that the control system in place did not prevent nor detect those mistakes; calls on parliament to implement the necessary changes to ensure that it only pays daily allowances to members who qualify for them by the end of 2022 and to inform parliament’s budget control committee when those changes will enter into force; ### 10. notes the finding by the court , in its annual report on the implementation of the budget concerning the financial year 2020 , of minor errors in two payments (i) an over-payment for it-services caused by an incorrect application of contract terms and (ii) an incorrect payment of a subsistence allowance to a member , following a mistake in an attendance list; notes that the control system in place did not prevent nor detect these two mistakes , but recognises that the main control mechanisms function well taking into account the significant number of transactions per year;


### - with regard to the first phase of the audit of financing of european political parties and european political foundations , acknowledging that the authority for european political parties and european political foundations (the authority) had very limited resources at its inception for setting up new management and control procedures; considering that there remain areas of joint or overlapping responsibilities between the authority and dg fins that provide scope for further enhancement of the cooperation foreseen by the main legislation governing the registration process (regulation (eu) 1141/20142 with subsequent amendments) , notably under its article 28; identifying a number of provisions governing the registration process in the regulation for which there may be scope to enhance the clarity , comprehensiveness and ease of application; ### - with regard to the first phase of the audit of financing of european political parties and european political foundations , acknowledging that the authority for european political parties and european political foundations (the authority) had very limited resources at its inception for setting up new management and control procedures; considering that there remain areas of overlapping responsibilities between the authority and dg fins that provide scope for further enhancement of the cooperation foreseen by the main legislation (regulation (eu) 1141/2014[1] with subsequent amendments) , notably under its article 28; underlines the necessity for member states to ensure that their contact points are available to the authority for regular meetings;


### 16. notes that pursuant to article 118(9) of the financial regulation , parliament’s internal audit reports are not available to the public once the internal auditor has finalised them; notes that in practice they are only published once all recommendations have been implemented; regrets that this results in a de facto delay of publication for several years; also regrets that members may only read them in the secure reading room for as long as recommended measures have not been implemented; calls on the bureau to allow members immediate and full access to the internal audit reports; further calls on the bureau to make each internal audit report available to the public one year after its finalisation , once the internal auditor has validated the actions taken to implement the previous year’s recommendations; recalls that a validation of recommendations does not require all recommendations to be fully implemented; ### 16. notes that pursuant to article 118(9) of the financial regulation , parliament’s internal audit reports are not available to the public once the internal auditor has finalised them bearing in mind personal rights and confidentiality requirements;


### 17. regrets that , pursuant to article 3(3) of the charter of the internal auditor adopted by the bureau on 14 january 2019 , “the activities of the internal auditor do not extend to the amounts paid to political groups for current administrative expenditure and expenditure relating to their political and information activities (currently budget item 400)”; calls on the bureau to amend the rules on the use of appropriations from budget item 400 and to adopt an amendment to the charter of the internal auditor to ensure that payments from budget item 400 are included in the scope of the internal audit; ### deleted


### 19. expresses its concern that decisions calling for different rules or measures to be implemented by parliament , passed by the plenary , are not taken up by the bureau; expresses its strong view that all discharge decisions passed by the plenary should be thoroughly followed up by both the bureau , pursuant to rule 25 of and annex v to the rules of procedure and article 6 and 166 of the financial regulation , as well as by parliament’s administration; ### 19. stresses the importance of the discharge procedure and asks the bureau to take parliament's discharge resolutions into consideration; highlights that the bureau has been mandated by the plenary to decide all administrative , staff and organisational matters concerning members;


### 20. asks the secretary-general to forward this resolution to the bureau , highlighting all requests for action or decisions by the bureau; calls on the secretary-general to establish a plan of action and a timetable enabling the bureau to follow-up and/or to respond to the demands and recommendations contained in parliament’s discharge resolutions and to include the actions taken and implemented in the annual monitoring document; ### 20. recalls that the bureau shall take financial , organizational and administrative decisions on matters concerning members on a proposal of the secretary-general or of a political group pursuant to rule 25 of the rules of procedure; asks the secretary-general to forward this resolution to the bureau; highlighting all requests concerning the special competence of the bureau;


### 21. reiterates its request to the bureau to improve the transparency of its decision-making , including by regularly reporting back to the discharge authority regarding each plenary decision that it did not implement and a detailed justification of why it decided not to implement the request; calls on the secretary-general to make a concrete set of proposals to the bureau with a view to improving the transparency of its decision-making; ### 21. reiterates its request to the bureau to ensure greater visibility in its decision-making process , particularly with regard to the timely publication of relevant documents and information on its website;


### 26. welcomes the fact that strasbourg part-sessions were suspended for the most part in the year 2020 and that digitalised processes included the organisation of remote meetings and remote voting systems in plenary and parliamentary committees; calls on the president of the parliament to allow for a remote participation of members until the covid-19 pandemic is brought to safe levels; ### 26. notes the fact that strasbourg part-sessions were suspended for the most part in the year 2020 and that digitalised processes included the organisation of remote meetings and remote voting systems in plenary and parliamentary committees; acknowledges the temporary nature of these extraordinary circumstances; calls on the president of the parliament to continue hybrid participation of members until the covid-19 pandemic is brought to safe levels;


### 26. welcomes the fact that strasbourg part-sessions were suspended for the most part in the year 2020 and that digitalised processes included the organisation of remote meetings and remote voting systems in plenary and parliamentary committees; calls on the president of the parliament to allow for a remote participation of members until the covid-19 pandemic is brought to safe levels; ### 26. welcomes the fact that digitalised processes included the organisation of remote meetings and remote voting systems in plenary and parliamentary committees; calls on the president of the parliament to allow for a remote participation of members until the covid-19 pandemic is brought to safe levels and to take the measures needed to make it possible to return to normality;


### 28. stresses the serious risks of hearing problems as a result of extended working arrangements for parliament’s interpreters having to rely on often very poor sound coming from remote-mode interventions; calls on the bureau to ensure that the sound quality on the remote participation tool fulfils all relevant iso standards without any further delay and , if necessary , make the use of adequate hearing and speaking equipment a precondition for participants’ contributions in meetings to be interpreted; ### 28. stresses the serious risks of hearing problems as a result of the switch to remote meetings for parliament’s interpreters having to rely on often poor sound coming from certain remote-mode interventions; calls on the bureau to ensure that the sound quality on the remote participation tool fulfils all relevant iso standards without any further delay and encourages participants to further take advantage of tools designed to improve the remote participation;