### 65. notes that not only migration management increased as a share in all eutf approved projects , but funds have also increasingly prioritised north african countries , from 23% of total migration management funds in 2016 to 52% in 2018; deplores the fact that while the eu aims to support “vulnerable and marginalised population” at the forefront of the eutf , 55% of the funding from migration management window was going to projects that aimed to “restrict and discourage irregular migration through migration containment and control in 2017; warns that using development aide as a means of addressing migration and security is not only undermining eu development priorities but can create more poverty and instability that forces people to leave their communities; ### 65. notes that not only migration management increased as a share in all eutf approved projects , but funds have also increasingly prioritised north african countries , from 23% of total migration management funds in 2016 to 52% in 2018; deplores the fact that while the eu aims to support “vulnerable and marginalised population” at the forefront of the eutf , 55% of the funding from migration management window was going to projects that aimed to “restrict and discourage irregular migration through migration containment and control in 2017; warns that using development aide as a means of addressing migration and security is not only undermining eu development priorities but can create more poverty and instability that forces people to leave their communities; in this regard encourages the commission to consider limiting and/or cancelling financial aid provisions to the eutf projects disrespecting the long-term eu development policies;


### 71. considers that due care is needed to ensure better communication among the commission , the parliament and member states concerning the implementing of eutf and sufficient public reporting , oversight and audit of their operations and performance; invites the court to consider an audit of the impact of the implementation of the eutf for africa on eu development policy both from budgetary and results points of view; ### 71. considers that due care is needed to ensure better communication among the commission , the parliament and member states concerning the implementing of eutf and sufficient public reporting , oversight and audit of their operations and performance; invites the court to consider an audit of the impact of the implementation of the eutf for africa on eu development policy both from budgetary and results points of view; consequently calls upon the commission to draw conclusions from the audit and ensure the inefficiently implemented projects of the eutf be terminated or greatly limited in funding;


### 74. regrets that this absence of african ownership and financial sustainability with a high dependency on donors and international partners leads to operational shortcomings; invites the commission to foster african union ownership of the apsa in order to achieve financial independence and refocus eu support away from supporting operational costs towards capacity-building measures. ### 74. regrets that this shortage of african ownership and financial sustainability with a high dependency on donors and international partners leads to operational shortcomings; invites the commission to foster african union ownership of the apsa in order to achieve greater financial independence and refocus eu support away from supporting operational costs towards supporting capacity-building measures.


### 1. grants/refuses to grant the executive director of the european asylum support office discharge in respect of the implementation of the office’s budget for the financial year 2017; ### 1. refuses to grant the executive director of the european asylum support office discharge in respect of the implementation of the office’s budget for the financial year 2017;


### 5. welcomes the decision of the office’s management board of 6 june 2018 to release the executive director from his duties with immediate effect; emphasises , however , that the budget for the 2017 financial year was implemented under the supervision of the office’s previous management; highlights that this report concerns the discharge procedure for the 2017 financial year; welcomes the designation of an ad interim executive director on 6 june 2018 and the appointment of a new executive director on 16 june 2019; ### 5. welcomes the decision of the office’s management board of 6 june 2018 to release the executive director from his duties with immediate effect; emphasises , however , that the budget for the 2017 financial year was implemented under the supervision of the office’s previous management; highlights that this report concerns the discharge procedure for the 2017 financial year; welcomes the designation of an ad interim executive director on 6 june 2018 and the appointment of a new executive director on 16 june 2019; recognises the commitment of the new executive director to deliver significant reforms ensuring solid governance; appreciates the positive message and intention for future close cooperation expressed by the new executive director in the public hearing of 4 september 2019 ;


### 7. welcomes the follow-up report by the office on the observations of parliament for the 2017 financial year , in particular corrective measures taken by the office’s management board , the ad interim executive director and the new executive director in order to improve the governance structure of the office , restore transparency and build trust; supports the 2019 easo governance action plan; urges the office to report to the discharge authority on the implementation of that action plan; ### 7. welcomes the follow-up report by the office on the observations of parliament for the 2017 financial year , in particular corrective measures taken by the office’s management board , the ad interim executive director and the new executive director in order to improve the governance structure of the office , restore transparency and build trust; supports and appreciates the measures outlined by the 2019 easo governance action plan; urges the office to regularly report to the discharge authority on the implementation of that action plan;


### 8. acknowledges the progress made on the implementation of internal control systems , including controls on procurement and expenditure operations; supports the court’s observations on the need for further corrective actions; ### 8. acknowledges the efforts and appreciates the progress made on the implementation of internal control systems , including controls on procurement and expenditure operations; supports the decision to reduce and rapidly end outsourcing legal counselling by the establishment of an internal legal service; supports the court’s observations on the need for further corrective actions;


### 9. recognises the corrective actions implemented by the office regarding procurement procedures , in particular the payments under irregular procurement processes , and the completion of new open procedures , which were audited by the court without raising any comments; ### 9. notes with satisfaction the implementation of two thirds of the corrective actions by the office regarding procurement procedures , in particular regarding the payments under irregular procurement processes , and the completion of new open procedures , which were audited by the court without raising any comments;


### 10. welcomes the ambitious recruitment plan put in place and its positive impact on the filling of vacant managerial and other positions; urges the office to quickly finalise the recruitments; ### 10. welcomes the ambitious recruitment plan put in place and its positive impact on the filling of vacant managerial and other positions; notes with satisfaction the implementation of new measures aimed at preventing harassment , increasing staff well-being and reducing turnover; urges the office to quickly finalise the recruitments in full compliance with the relevant legal procedures and to provide a regular follow up on the results achieved;


### 16. notes from the court’s report that at the end of 2020 , the joint undertaking had neither developed reliable procedures for the validation and certification of in-kind contributions declared by its private members and participating states , nor established an appropriate accounting procedure for the recognition of these in-kind contributions; calls on the joint undertaking to report to the discharge authority in that regard; ### 16. notes from the court’s report that at the end of 2020 , the joint undertaking had neither developed reliable procedures for the validation and certification of in-kind contributions declared by its private members and participating states , nor established an appropriate accounting procedure for the recognition of these in-kind contributions; calls on the joint undertaking to report to the discharge authority in that regard; notes that there are different procedures across joint undertakings regarding the calculation for the in-kind contributions and calls for their harmonisation;


### 32. recalls the investigation carried out by the european anti-fraud office (olaf) in 2018 and 2019 with regard to the harassment case involving the former president of group i , opened after years in which the shortcomings of the internal proceedings and the unjustifiable inaction by the administrative hierarchy prevented a better resolution of the case; acknowledges that the decision of the committee’s bureau of 9 june 2020 requested the said member to withdraw his candidacy for the committee presidency and discharged that member from all staff management activities; stresses that olaf issued disciplinary and judicial recommendations and that , following the latter , the belgian prosecutor opened a criminal case; is aware that that member appealed the decision of the committee’s bureau to the court of justice but lost the action; ### 32. recalls the investigation carried out by the european anti-fraud office (olaf) in 2018 and 2019 with regard to the harassment case involving the former president of group i , opened after years in which the shortcomings of the internal proceedings and the unjustifiable inaction by the administrative hierarchy prevented a better resolution of the case; acknowledges that the decision of the committee’s bureau of 9 june 2020 requested the said member to withdraw his candidacy for the committee presidency and discharged that member from all staff management activities; stresses that olaf issued disciplinary and judicial recommendations and that , following the latter , the belgian prosecutor opened a criminal case; is aware that that member appealed the decision of the committee’s bureau to the court of justice but lost the action; highlights that the said member still does not acknowledge or regret his wrongdoings , which demonstrates a complete lack of self-reflection and respect for the victims concerned;


### 34. is aware that settlement agreements have been reached with the two victims of moral harassment , who are still working in the committee , and requests the committee to report on the effective enforcement of those agreements; regrets that the committee has not yet reached settlement agreements with the two victims of serious misconduct and rejects the view that the fact that those two victims are no longer working in the committee is a valid justification for not having reached settlement agreements.; notes that the settlement agreements aim to cover moral damages , legal costs and impact on careers , and is concerned that the individual negotiations at different stages of the case might result in imbalanced agreements for the victims; ### 34. is aware that settlement agreements have been reached with the two victims of moral harassment , who are still working in the committee , and requests the committee to report on the effective enforcement of those agreements; regrets that for one of those victims the settlement is still awaiting proper implementation; regrets that since the virtual meetings between the two victims of serious misconduct and the committee president in march 2021 the committee has not yet reached settlement agreements; rejects the view that the fact that those two victims are no longer working in the committee is a valid justification for not having reached settlement agreements; reminds the committee that several letters and reminders of the request for a proposal have been sent to the committee by the victim that left the committee in 2017; emphasises that this victim had not seen any initial proposal from the administration until mid-2021 , whereas his complaints to the secretary general of the committee date back to early 2019; strongly condemns in this context the statement by the secretary general indicating that the delay of the settlement was the fault of the victim; notes that the victim who is a former committee member made several requests to the committee ´president during the virtual meeting in march 2021 , involving a public apology from the committee to the victims , full settlement of compensation for the victims and an external investigation into harassment within the committee; regrets that no action on any of these requests has been undertaken and no correspondence has been received by the former member; notes that the settlement agreements aim to cover moral damages , legal costs and impact on careers , and is concerned that the individual negotiations at different stages of the case might result in imbalanced agreements for the victims; regrets that the committee still fails to accept responsibility or conduct an external investigation to review the seriousness of the abuse; urges the committee to establish and implement suitable and fair settlement agreements for all the concerned victims as soon as possible; urges the committee to publicly apologise to all the victims and conduct an external investigation into harassment within its organisation;


### 38. notes that the revision of the decisions on harassment and on whistleblowing is almost complete , and that new decisions are in the process of being adopted; ### 38. regrets that the revision of the decision on harassment is being delayed since this revision was due to be adopted in 2021; notes that new decisions are in the process of being adopted; request the committee to keep the discharge authority informed about the development concerning those decisions;


### 43. points out that the new code of conduct includes an expulsion procedure according to which expulsion shall be decided by the assembly on the basis of a proposal put forward by the bureau and shall be notified to the council so that a replacement procedure can be initiated , and is aware that the ongoing revision of the rules of procedures of the committee is required to make use of that expulsion procedure feasible; calls on the committee to inform parliament about those revisions and encourages the committee to engage in explorative talks with the commission on the possibility of amending the relevant provisions in force; ### 43. points out that the new code of conduct includes an expulsion procedure according to which expulsion shall be decided by the assembly on the basis of a proposal put forward by the bureau and shall be notified to the council so that a replacement procedure can be initiated; welcomes that the revised rules of procedures are aligned with the expulsion provisions as laid down in the code of conduct and is aware that the ongoing revision of the rules of procedures of the committee is required to make use of that expulsion procedure feasible; calls on the committee to inform parliament about those revisions and encourages the committee to engage in explorative talks with the commission on the possibility of amending the relevant provisions in force;


### 2. observes from the court’s report that , on 17 december 2019 , the institute signed an amendment to the agreement with the commission’s directorate-general for neighbourhood policy and enlargement negotiations for the provision of eur 378 950 under the instrument for pre-accession assistance (ipa ii) for the implementation of the action entitled “increased capacity of eu candidate countries and potential candidates to measure and monitor the impact of gender equality policies (2018 to 2021)” , and that the amount was received on 27 december 2019 but that information relating to that amount was not included in the budget; remarks that a failure to report such an amount in the budget is a violation of article 157 of the financial regulation; regrets that the institute did not publish an amendment to its 2020 budget in order to include the amount cashed and did not include it in the 2020 budget published on 31 march 2021 , and that a similar issue was already reported in 2019; notes the absence of a reply on substance by the institute to the court’s observation; calls on the institute to explain to the discharge authority how such an issue could reoccur in 2020 , indicating a systemic failure , and what measures the institute has taken to prevent it from happening again; ### 2. observes from the court’s report that , on 17 december 2019 , the institute signed an amendment to the agreement with the commission’s directorate-general for neighbourhood policy and enlargement negotiations for the provision of eur 378 950 under the instrument for pre-accession assistance (ipa ii) for the implementation of the action entitled “increased capacity of eu candidate countries and potential candidates to measure and monitor the impact of gender equality policies (2018 to 2021)” , and that the amount was received on 27 december 2019 but that information relating to that amount was not included in the budget; remarks that a failure to report such an amount in the budget is a violation of article 157 of the financial regulation; regrets that the institute did not publish an amendment to its 2020 budget in order to include the amount cashed and did not include it in the 2020 budget published on 31 march 2021 , and that a similar issue was already reported in 2019; notes that at the end of 2021 the institute implemented the court’s observation on budgetary management in the audit of the 2020 accounts and that the institute proceeded with the publication of a corrigendum1a to its 2020 budget regarding the ipa contribution; notes that the action is currently under follow-up by the court; calls on the institute to explain to the discharge authority how such an issue could reoccur in 2020 , indicating a systemic failure , and what measures the institute has taken to prevent it from happening again;


### 7. notes the gender distribution in senior management (1 man (25 %) and 3 women (75 %)) , on the management board (7 men (21 ,9 %) and 25 women (78 ,1 %)) and for staff overall (11 men (23 ,4 %) and 36 women (76 ,6 %)); notes that the institute , excluding applications for traineeships and seconded national expert posts , received 142 applications in 2020 , 67 % of which were submitted by women , representing an improvement compared to 2019 , when 87 % of the applications were submitted by women; ### 7. notes with concern the gender unbalanced distribution in senior management (1 man (25 %) and 3 women (75 %)) , on the management board (7 men (21 ,9 %) and 25 women (78 ,1 %)) and for staff overall (11 men (23 ,4 %) and 36 women (76 ,6 %)); reiterates its call on the institute to ensure gender balance at the senior management level in the future; asks the commission and the member states to take into account the importance of ensuring gender balance when nominating their members to the institute’s management board; notes that the institute , excluding applications for traineeships and seconded national expert posts , received 142 applications in 2020 , 67 % of which were submitted by women , representing an improvement compared to 2019 , when 87 % of the applications were submitted by women;


### 2. regrets that the court’s follow-up to the 2019 discharge resolutions provided only limited responses to parliament’s remarks; reiterates that appropriate and comprehensible follow-up is essential to enable parliament’s committee on budgetary control to determine whether the court has taken into due consideration parliament’s recommendations; asks the court to include all necessary responses , with elaborated and concrete explanations of the implementation of parliament’s recommendations , in its next follow-up report , making explicit reference to each paragraph of this discharge resolution; ### 2. notes the court’s follow-up to the 2019 discharge resolutions; reiterates that appropriate and comprehensible follow-up is essential to enable parliament’s committee on budgetary control to determine whether the court has taken into due consideration parliament’s recommendations; asks the court to include all necessary responses , with elaborated and concrete explanations of the implementation of parliament’s recommendations , in its next follow-up report , making explicit reference to each paragraph of this discharge resolution; notes the intention of the court to amend its internal rules and code of conduct and expects the court to keep the discharge authority informed;


### 9. notes that 2020 was the last year of implementing the court’s 2018-2020 strategy and welcomes the progress achieved in a number of areas , in particular that more resources were allocated to performance audits , the increased productivity across all types of audit , and the intensified stakeholder interest in and media uptake of the court’s reports; notes the publication of the peer review report on the implementation of the 2018-2020 strategy; appreciates the participative approach adopted to prepare the new strategy 2021-2025 , adopted in january 2021 , that involved all the court’s members , managers and staff through workshops , webinars and surveys to collect and discuss inputs; ### 9. notes that 2020 was the last year of implementing the court’s 2018-2020 strategy and welcomes the progress achieved in a number of areas , in particular that more resources were allocated to performance audits , the increased productivity across all types of audit , and the intensified stakeholder interest in and media uptake of the court’s reports; underlines , however , that the priorities reflected in the court’s work programme should not be primarily guided by the media attractiveness of the topics concerned but rather take due note of the focus areas suggested by parliament as the discharge authority; recalls the joint statement by the european parliament and the council on the reinforcement of the establishment plan of the court of auditors as part of the joint text on the draft general budget of the european union for the financial year 2022; recalls that parliament and the council consider it essential that the court allocates sufficient resources for the implementation of its core activities and invited the court to include in the working documents for future budgetary exercises an overview of the allocation of staff in the previous year to activities for financial , compliance and performance audits , for the work based on article 287(4) of the tfeu and for support services; notes the publication of the peer review report on the implementation of the 2018-2020 strategy; appreciates the participative approach adopted to prepare the new strategy 2021-2025 , adopted in january 2021 , that involved all the court’s members , managers and staff through workshops , webinars and surveys to collect and discuss inputs;


### 14. notes that the installation allowance for the court’s members , governed by article 4 of council regulation (eu) 2016/3002 , is conditioned on providing evidence that a change in the place of residence was necessary to reside “either in the place where he is employed or at no greater distance there from as is compatible with the proper performance of the duties assigned to him” as stated in article 20 of the staff regulations; points out that the mere declaration of an address is not sufficient , but regrets that a rental contract for or a purchase of a property is considered satisfactory proof of installation in luxembourg as such rented or purchased property may be destined for other uses than primary residence; ### 14. notes that the installation allowance for the court’s members , governed by article 4 of council regulation (eu) 2016/3002 , is conditioned on providing evidence that a change in the place of residence was necessary to reside “either in the place where he is employed or at no greater distance there from as is compatible with the proper performance of the duties assigned to him” as stated in article 20 of the staff regulations; points out that the mere declaration of an address is legally sufficient; welcomes that rental contracts or contracts of purchase of property are showed by the members; notes that the management of all financial rights of staff and members is performed by the commission’s paymasters office (pmo) which requests and verifies the validity of the necessary supporting documents; underlines that the pmo applies the same checks and rules to all high-level public office holders whose financial rights they manage;


### 15. acknowledges that the court has received from all its members both a rental contract for or a proof of purchase of a property and a residence certificate in luxembourg; is of the view , however , that installation allowance should be paid only on production of documents establishing the fact that members have settled at the place where they are employed , following article 5(3) of annex vii of the staff regulations; deems that having requested that allowance should be considered as proof of the members’ intention to relocate their residence to luxembourg on an effective and stable basis during their term of office; points out that the installation allowance is equal to two months’ basic salary , instead of one month’s basic salary , for officials entitled to the household allowance , which means that family dependants also have to change their place of residence; ### 15. acknowledges that the court has received from all its members both a rental contract for- or a proof of purchase of a property and a residence certificate in luxembourg; notes that the installation allowance is paid only on production of documents establishing the fact that members have settled at the place where they are employed , following article 5(3) of annex vii of the staff regulations; deems that having requested that allowance should be considered as proof of the members’ intention to relocate their residence to luxembourg on an effective and stable basis during their term of office; notes that before the entry into force of council regulation 2016/3001a the members of the court were entitled to an installation allowance equal to two months' basic salary on taking up their duties without the requirement to present any supporting documents under the conditions set out in council regulation 2290/771b; points out that since the entry into force of council regulation 2016/300 , the installation allowance is equal to two months’ basic salary for those officials or members who are entitled to the household allowance and who can prove that their family also had to change their place of residence; underlines that only the court member has to establish residence in luxembourg , while their spouse , partner or other family members are under no obligation to relocate; emphasises that it is in line with a modern understanding of family life and gender equality not to impose any relocation requirements on spouses , partners or other family members;


### 16. notes that the article 5 of council regulation (eu) 2016/300 entitles the members of the court to a residence allowance equal to 15 % of their basic salary during their term of office; is aware that the court stresses that under the current provisions there are no conditions for the disbursement of the residence allowance , but that it is based solely on the recipient being holder of an high-level public office; acknowledges that that approach follows the wording of article 5 of council regulation (eu) 2016/300 but , nevertheless , believes that the residence allowance must be consistent with the installation allowance and , therefore , that logic dictates the same correlation with article 20 of the staff regulations while respecting the distinct purpose of each allowance; stresses , in this regard , that the residence allowance should also be interpreted in light of article 10 on commitment and loyalty of the code of conduct for the members of the court and article 14 of protocol no 3 on the statute of the court of justice of the european union , annexed to the treaty on european union and the tfeu , providing that judges shall reside at the place where the court of justice has its seat; ### 16. notes that the article 5 of council regulation (eu) 2016/300 entitles the members of the court to a residence allowance equal to 15 % of their basic salary during their term of office , in the same way as all other high-level public office holders; is aware that that regulation does not contain any conditions for the disbursement of the residence allowance , but that it is based solely on the recipient being holder of an high-level public office; acknowledges that that approach follows the wording of article 5 of council regulation (eu)2016/300; ; underlines that only the council is competent to amend council regulation (eu) 2016/300;


### 17. understands that the court has no role in defining the rules and conditions for granting the installation and residence allowances and that the responsibility for the verification and the payment authorisation stays with the paymaster office (pmo) of the commission; notes that the pmo also carries out ex-post controls on the installation allowance and reports the results to the court; observes that no irregularity has ever been reported; regrets that the court fails to consider that the residence allowance implies the effective residence at the place of employment , especially in the cases when the installation allowance has been paid; ### 17. underlines that the court has no role in defining the rules and conditions for granting the installation and residence allowances and that the responsibility for the verification and the payment authorisation stays with the pmo of the commission; notes that the pmo also carries out ex-post controls on the installation allowance and reports the results to the court; observes that no irregularity has ever been reported , which reflects that the members of the court are abiding by the applicable rules;


### 18. appreciates the intention of the court to further clarify the legal provisions in its code of conduct for its members by expressly requiring its members to reside at the place where the court has its seat and by requesting its members to provide to its secretary-general (in addition to the pmo) the proof of residence in luxembourg upon their taking up office and every three years thereafter; deems that the said revision might substantiate the court’s recognition of the allowance residence as consistent with the effective residence in luxembourg , allowing the proper performance of the member’s duties; ### 18. appreciates the intention of the court to introduce a legal provision in its code of conduct for its members reflecting article 14 of protocol no 3 on the statute of the court of justice of the european union , annexed to the teu and to the tfeu , expressly requiring its members to reside at the place where the court has its seat and by requesting its members to provide to its secretary-general (in addition to the pmo) the proof of residence in luxembourg upon the taking up of their duties and every three years thereafter; acknowledges that the court has already been more transparent than legally obliged by sharing with the discharge authority private rental contracts of its members , the attendance register and an overview of members’ missions for 2019 until september 2021;


### 20. is concerned that the eur 100 contribution system could facilitate potential misuses of the car fleet; reiterates its opinion that the use of the car fleet outside of the strict performance of the duties of the members of the court should not take place under any circumstance; calls on the court to rationalise all uses of the car fleet that are reasonably necessary for the performance of the duties of its members and include them in the travel orders with the aim of putting an end to the eur 100 contribution system; ### 20. welcomes the court’s commitment to review its internal rules on the use of official cars; calls for a single common set of rules to regulate the use of official vehicles for all union institutions and bodies that establishes an appropriate lump sum fee according to clearly defined rules for the private use of official cars; expects that such rules will prohibit any inappropriate use , such as excessive private journeys;


### 21. notes that the court offers its members language training in the interest of the court either through the interinstitutional framework shared with other union institutions located in luxembourg or directly from professional suppliers of language training; points out that conditions seem to apply only to the characteristics of the language training (i.e. two weeks per year , at least four hours per day) , not to the language selected by the member; asks the court to review the conditions to ensure a reasonable correlation between the language training and the needs and duties of the requesting member; ### 21. notes that the court offers its members language training in the interest of the court either through the interinstitutional framework shared with other union institutions located in luxembourg or directly from professional suppliers of language training; points out that conditions seem to apply only to the characteristics of the language training (i.e. two weeks per year , at least four hours per day) , not to the language selected by the member; notes that for the period 2017-2021 members have followed intensive language courses outside the union interinstitutional framework only for french , german and english languages , which are the three working languages of some union institutions;


### 22. notes that a register of attendance was set up in 2018 to record the presence or absence of the members at all formal meetings of the court and its chambers and committees; notes that for the first time , the court’s 2020 annual activity report includes information on attendance; is aware that such meetings constitute only a part of the members’ activities and agrees that the independence required of the members necessarily encompasses a certain degree of autonomy in organising their work; reminds , however , that the members have an obligation to devote themselves fully to the fulfilment of their mandate and , therefore , calls on the court to use the attendance register as a tool to proactively prevent potential cases of absenteeism; ### 22. notes that a register of attendance was set up in 2018 to record the presence or absence of the members at all formal meetings of the court and its chambers and committees; notes that for the first time , the court’s 2020 annual activity report includes information on attendance; is aware that such meetings constitute only a part of the members’ activities and agrees that the independence required of the members necessarily encompasses a certain degree of autonomy in organising their work; welcomes the 96 % attendance rate , which is a clear sign that the members respect the obligation to devote themselves fully to the fulfilment of their mandate and , therefore , calls on the court to use the attendance register as a tool to proactively prevent potential cases of absenteeism and to maintain its high level of presence; recalls that a core part of the member’s work consists of audit missions conducted in the member states , and that their mandate also includes promoting the work of the court in their home countries; expects that the members of the court actively take part in audit missions together with their team in the area of their responsibility; requests the court to provide the discharge authority with annual updates of the register of attendance so it can be considered during the discharge procedure;


### 23. notes that missions , essential to audit national bodies on the spot , are limited by the annual budget and have to undergo both comprehensive ex ante controls and ex post controls carried out on monthly samples; welcomes that court decision no 59-2017 delegated the role of authorising officer for all court members’ mission and expenses to the secretary-general , while court decision no 61-2017 clarified the rules governing missions , in particular the obligation to demonstrate the relation to the court’s work; notes with concern , however , that no limitation or condition applies to the duration or place of missions; calls on the court to set appropriate rules to prevent any possible misuse of mission orders which may call into question the integrity , independence and objectivity of its members , in particular to introduce a general prohibition of missions to or from the domiciles of the members outside of luxembourg; ### 23. notes that missions , essential to audit national bodies on the spot , are limited by the annual budget and have to undergo both comprehensive ex ante controls and ex post controls carried out on monthly samples; welcomes that court decision no 59-2017 delegated the role of authorising officer for all court members’ missions and expenses to the secretary-general , while court decision no 61-2017 clarified the rules governing missions , in particular the obligation to demonstrate the relation to the court’s work; notes that no limitation or condition applies to the duration or place of missions; notes that missions to or from the member’s home country are necessary to fulfil their mandate as ambassadors of the court and their obligation under art. 7 of protocol no 1 on the role of national parliaments in the european union , annexed to the teu and to the tfeu of delivering the court’s annual report to national parliaments; recalls that members of the court serve as contact points for national audit institutions and their mandate also contains informing citizens about the use of union funds , thereby contributing to the transparency of the union budget; emphasises that missions must be clearly and unambiguously declared as such , and that the tasks and responsibilities of the member of the court must be specified to avoid any form of potential misconduct;


### 24. notes that , under court decision no 60-2017 , each member has an annual budgetary allocation to use for representation expenses , subject to ex ante controls and with the reimbursement being made upon presentation of supporting documents; is surprised by the fact that part of this allocation can be used , even in a limited manner , to cover events without external participants , like team-building activities or to celebrate an important event; recalls that the court defines ‘representation’ as professional interaction by members of the court with external persons and that the current use is not in line with that definition; calls on the court to rationalise and clarify the rules governing the use , conditions and ceilings of budgetary lines for the purposes they were meant to serve in order to respect the principles of sound financial management and transparency; ### 24. notes that , under court decision no 60-2017 , each member has an annual budgetary allocation to use for representation expenses , subject to ex ante controls and with the reimbursement being made upon presentation of supporting documents; notes that according to article 2 of that decision at the beginning of each financial year the appropriation shall be divided into two parts , part a for representation and reception expenses of the court as a whole and part b for representation expenses incurred by the members in their capacity as members of the court; notes that article 1 of that decision defines ‘representation’ as professional interaction by members of the court with external persons; notes that article 9 of that decision states that “this decision shall also cover , without participation of external guests , invitations by the member to close collaborators (for example: the member’s private office , an audit team , chamber staff working under his or her direction , or staff of the same nationality as the member) where their objective is to promote teambuilding or to mark the achievement of a key working objective”; notes that the annual limit for such use is eur 1000; recalls that the external auditor issued a clean opinion on the use of the representation expenditure for 2020; is of the opinion that the title of the budget line 'representation expenses of the members of the institution' is misleading and that expenses for internal use according to article 9 and external expenditure for representation according to the definition in article 1 should be strictly separated (separate budget lines with clear definitions); welcomes the court’s commitment to rationalise and further clarify the rules governing the use , conditions and ceilings of budgetary lines for the purposes they were meant to serve in order to respect the principles of sound financial management and transparency; asks the court to closely examine whether it is appropriate that annual receptions or publications to celebrate european or national days are covered by this budget line as representation activities of the members in their capacity as members of the court; welcomes the court´s commitment that the category of events without external participation will not be covered any longer by the representation expenses; calls on the court to inform the discharge authority about the changes concerning that decision;


### 25. notes that in 2020 the court’s internal audit service reviewed the court’s risk management policy and issued reports or finalised the main audit work for a number of tasks , and did not identify any shortcomings affecting the overall reliability of the internal control systems put in place to ensure the legality and regularity of the court’s financial operations in 2020; encourages the court’s internal auditor to include in its audit plan topics related to ethics matters; ### 25. notes that in 2020 the court’s internal audit service reviewed the court’s risk management policy and issued reports or finalised the main audit work for a number of tasks , and did not identify any shortcomings affecting the overall reliability of the internal control systems put in place to ensure the legality and regularity of the court’s financial operations in 2020; notes the independent assurance report by the court’s external auditor from december 2021 which concluded that all resources assigned to the court for members’ language courses , missions and representation in 2020 have been used for their intended purposes and that the control procedures in place provided the necessary guarantees to ensure the compliance of financial operations with the applicable rules and regulations;


### 27. regrets the media coverage of a number of ethical and financial management issues at the court relating to its members; emphasises that the court's audit work has never been called into question; is concerned , however , about the damage caused to the reputation of the court , which should be a model with respect to the implementation of the union budget and the highest ethical standards; welcomes the court’s decision to entrust the external auditor with a specific audit task on the areas reported , namely members’ representation expenses , missions and language courses; trusts that the discharge procedure will , in close cooperation with the court , help to identify existing errors and lead to the necessary reforms being undertaken; recalls the court’s role as the union’s independent external auditor and guardian of its finances and thus , strongly reaffirms its belief that any unethical behaviour by the members of the court has a huge impact on the reputation of both the court and the union as a whole , raising the question of who is watching the watchman; ### 27. fully acknowledges the value of serious and fact-based investigative journalism to provide the necessary checks and balances for the proper financial and ethical functioning of union institutions; expresses , however , its serious concern about certain inaccurate media coverage of a number of alleged ethical and financial management issues at the court relating to its members; emphasises that the discharge authority can only base its discussions , reflections and conclusions on factual information and on the applicable legislation and jurisprudence; emphasises that the court's audit work has never been called into question; is concerned , however , about the damage caused to the reputation of the court , which is expected to be a model with respect to the implementation of the union budget and the highest ethical standards; welcomes the court’s decision to entrust the external auditor with a specific audit task on the areas reported , namely members’ representation expenses , missions and language courses; trusts that the discharge procedure will , in close cooperation with the court , identify areas of improvement and expects that this will lead to the necessary reforms being undertaken; recalls the court’s role as the union’s independent external auditor and guardian of its finances; underlines that , contrary to allegations in certain media reports , the court is subject to several layers of control by its internal and external auditors , the commission (pmo) and the discharge authority;


### 28. notes with concern that the total cost of the irregularities committed by karel pinxten , a former member of the court , as identified in the relevant report by the european anti-fraud office (oaf) is eur 570 824; regrets that , following the court’s legal analysis , the court could only request karel pinxten to return eur 153 408 on the grounds that there is no legal basis to recover his salary for days of ‘unjustified absences’; stresses the reputational prejudice to the institution and to the union as a whole; ### 28. notes with concern that the total cost of the irregularities committed by karel pinxten , a former member of the court , as identified in the relevant report by the european anti-fraud office (oaf) is eur 570 824; notes that from the outset the court’s follow-up of this case during the olaf investigation , which consisted of waiving immunity , administrative recovery , internal reforms , and the launching and successful conclusion of the procedure under article286(6) tfeu , is further evidence of its determination to prevent similar cases from arising in the future;


### 29. is aware that the court and its internal auditor , as a consequence of the case involving karel pinxten , undertook a review of its control procedures and that no indication of similar cases was found; notes that the court deems that it has dealt with the weaknesses detected in the audit , namely the vagueness of the internal rules and the shortcomings of the controls put in place; acknowledges that delegating the duties of authorising officer within the meaning of article 73 of the financial regulation exclusively to the secretary-general of the court and no more to each of its members is instrumental in delivering on the principle of sound financial management; observes that the court considers the system now in place to be fully viable and reliable; ### 29. is aware that the court and its internal auditor , as a consequence of the procedures involving karel pinxten , undertook from 2016 to 2019 a review of its control procedures and that no indication of similar cases was found; notes that the court deems that it has dealt with the weaknesses detected in the audit , namely the vagueness of the internal rules and the shortcomings of the controls put in place; acknowledges that delegating the duties of authorising officer within the meaning of article 73 of the financial regulation exclusively to the secretary-general of the court and no more to each of its members is instrumental in delivering on the principle of sound financial management; observes that the court considers the system now in place to be fully viable and reliable;


### 30. highlights the findings of the 2019 peer review of the court’s ethics framework , indicating that ethics should receive a prominent place in the court’s strategic documents , advising greater consistency and clarity in the rules as well as appropriate training , that awareness-raising activities should be strengthened , and that the court’s ethics control system should be further improved; notes that the peer review concluded that the court’s ethical standards are generally compliant with the code of ethics of the international organization of supreme audit institutions but that further improvement is needed; emphasises in that regard that supreme audit institutions like the court are held to high expectations and , therefore , need to act as model organisations and inspire confidence and credibility to which end the leadership must set the tone by its actions; ### 30. highlights the findings of the 2019 peer review of the court’s ethics framework , indicating that ethics should receive a prominent place in the court’s strategic documents , advising greater consistency and clarity in the rules as well as appropriate training , that awareness-raising activities should be strengthened , and that the court’s ethics control system should be further improved; notes that the peer review concluded that the court’s ethical standards are generally compliant with the code of ethics of the international organization of supreme audit institutions but that further improvement is needed; emphasises in that regard that supreme audit institutions like the court are held to high expectations and , therefore , need to act as model organisations and inspire confidence and credibility to which end the leadership must set the tone by its actions; notes that the court is currently working on the update of its ethics framework for all its staff which will include a comprehensive ethics risks assessment; notes that the court is also running a project with an external provider which will evaluate the maturity level of the court’s ethics framework and assess the ethics-related risks of the court; notes that the conclusions of that project will serve as a basis of the update of the court’s ethics framework in early 2022; asks the court to keep the discharge authority informed without undue delay;


### 32. welcomes that the code of conduct elaborates procedural rules for the obligations of the members of the court regarding external activities and occupations after ceasing to hold office; agrees that members should not engage in any external activity that is incompatible with their duties and , therefore , is alarmed that article 12 explicitly allows for members to hold honorary , unremunerated offices in organisations in the political sphere; stresses that the values of independence and objectivity are specifically and seriously compromised the moment a ember during his or her term of office maintains any concrete relation with a political party , as clearly declared by the court of justice in its judgment of 30 september 20213 ; notes that the president of the court must be a model in avoiding any real or perceived conflict of interest that can undermine the court’s impartiality; ### 32. welcomes that the code of conduct elaborates procedural rules for the obligations of the members of the court regarding external activities and occupations after ceasing to hold office; agrees that members should not engage in any external activity that is incompatible with their duties; notes that article 12 reflects the text of the commission’s code of conduct and explicitly allows for members to hold honorary , unremunerated offices in organisations in the political sphere; stresses that the values of independence and objectivity are specifically and seriously compromised the moment a member during his or her term of office maintains any concrete relation with a political party , as clearly declared by the court of justice in its judgment of 30 september 2021 ,3 which concerned undeclared instances of “direct and regular participation in a management body of a national political party” ,an activity not permitted by the court’s code of conduct; recalls article 7(2) of the court’s code of conduct which states that “members of the court shall be mindful of the importance of their duties and responsibilities; they shall , leading by example , take into account the public nature of their duties and shall conduct themselves in a way that maintains and promotes the public′s trust in the court.”;


### 33. highlights that both the ethical guidelines of the court and the code of conduct protect the principle of equal treatment by prohibiting spouses and partners from working under a hierarchical relationship and , specifically , from being part of the cabinet of the relevant member; is of the view that , beyond personal perception , the fact that the president of the court shares an apartment with two full-time officials of his cabinet is clearly comparable to the prohibited situations and should therefore never have occurred; regrets the infringement of the right to privacy of the concerned members of staff caused by the publication of their names in the press; understands that the secretary-general of the court is its appointing authority and that the grading of the staff of members’ cabinets is based on the years of experience , but points out that this circumstance is insufficient to avoid the perception of a conflict of interest or a violation of the principle of equal treatment with regard to the members of staff concerned as it is now questioned whether they were appointed on the basis of their merit or because of a relationship of trust; welcomes the court’s intention to further specify the principles governing the living arrangements of its members; ### 33. highlights that the court’s code of conduct prohibits spouses , partners and direct family members from being part of the cabinet of the relevant member; is of the view that the fact that the president of the court shares an apartment with two full-time officials of his cabinet is not comparable to the prohibited situations but acknowledges that such co-habitation can be perceived as unusual; strongly condemns the severe infringement of the right to privacy of the concerned members of staff caused by the publication of their names , addresses and photo of their apartment in the press; is shocked that as a consequence of this publication the president and the two staff members had to move out of their apartment for security reasons , following an advice by the head of security of the court after contacting the luxembourgish police; understands that the secretary-general of the court is its appointing authority and that the grading of the staff of members’ cabinets is based on the years of experience; welcomes the court’s intention to further specify the principles governing the living arrangements of its members and encourages the court to amend its code of conduct to include a provision that members of the court or any other union institution should not share their residence with members of their staff;


### 37. calls on the court to clarify the role of its ethics advisors as no reports on their activity is available; believes that , following the findings of the 2019 peer review , it would be beneficial to keep a record of the number and type of dilemmas addressed and the advice given; ### 37. calls on the court to clarify the role of its ethics advisors as no reports on their activity is available; believes that , following the findings of the 2019 peer review , it would be beneficial to keep a record of the number and type of dilemmas addressed and the advice given; notes that the ethics advisers are now required to report annually on their activities to the secretary-general , in accordance with the rules of confidentiality;


### 41. regrets that in 2020 the court had only 8 female members compared to 18 male members , although appreciates that the share of women increased from 25 ,93 % in 2019 to 30 ,77 % in 2020; understands that the nomination procedure for the members of the court is a complex framework and constitutes a challenge for achieving gender balance because national nomination is solely the responsibility of the member state in question and only one candidate can be nominated at a time; calls on the court , however , to analyse the overall composition of the court in order to timely inform the member states involved in the nomination procedures in progress so that gender balance is considered in the nomination decisions; ### 41. regrets that in 2020 the court had only 8 female members compared to 18 male members , although appreciates that the share of women increased from 25 ,93 % in 2019 to 30 ,77 % in 2020; understands that the nomination procedure for the members of the court is a complex framework and constitutes a challenge for achieving gender balance because national nomination is solely the responsibility of the member state in question and only one candidate can be nominated at a time; calls on the council to consider the overall composition of the court , in particular aspects of gender balance , in its nomination decisions;


### 3. notes that the agency continues to use certain measures as key performance indicators to assess the performance of its activities; notes that for each task of the agency a priority level is given (critical , important) , objectives are defined in the annual work plan and performance indicators are defined; notes that the agency reports that many targets , regardless whether they are critical or important , are not met , due to constraints in human resources; ### 3. notes that the agency continues to use certain measures as key performance indicators to assess the performance of its activities; notes that for each task of the agency a priority level is given (critical , important) , objectives are defined in the annual work plan and performance indicators are defined; notes with satisfaction that the agency reports that despite the covid-19 pandemic , the objectives of the 2020 work programme were largely met , with the exception of some goals related to regulation (eu) no 1227/20111a that were performed to a lesser extent due to constraints in human resources;


### 5. notes that the agency reported to have one woman (16 ,7 %) in its senior management and five men (83 ,3 %); notes that among its staff overall , the gender ratio is 68 men (67 ,3 %) and 33 women (32 ,7 %); notes that the agency’s management board is composed of four men (44 ,4 %) and five women (55 ,6 %); ### 5. notes with concern that the agency reported to have one woman (16 ,7 %) in its senior management and five men (83 ,3 %); notes that among its staff overall , the gender distribution is 68 men (67 ,3 %) and 33 women (32 ,7 %); encourages the agency to take measures to improve the gender balance; notes that the agency’s management board is composed of four men (44 ,4 %) and five women (55 ,6 %);


### 6. is aware of the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; notes that the contribution to the deactivation and decommissioning phases were estimated , respectively , at eur 95 540 000 and eur 180 200 000 (at 2001 values); ### 6. is aware of the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases as specified in the council decision 2007/198/euratom; notes that the contribution to the deactivation and decommissioning phases were estimated , respectively , at eur 95 540 000 and eur 180 200 000 (at 2001 values);


### 30. notes from the court’s report that the joint undertaking uses its own e-procurement portal , which is not fully synchronized with the commission’s eprocurement solution and could lead to unnecessary duplications with the commission's development efforts and investment in the future; notes from the joint undertaking reply that when the tool offered by the commission covers all procurement procedure types relevant for the joint undertaking and the incident reported rate decreases , the joint undertaking will evaluate a potential move to the commission toolset and take a decision based on joint undertaking’s operational requirements; calls on the joint undertaking to report to the discharge authority in that regard; ### 30. notes from the court’s report that the joint undertaking uses its own e-procurement portal , which is not fully synchronized with the commission’s eprocurement solution and could lead to unnecessary duplications with the commission's development efforts and investment in the future; notes from the joint undertaking reply that when the tool offered by the commission covers all procurement procedure types relevant for the joint undertaking and the incident reported rate decreases , the joint undertaking will evaluate a potential move to the commission toolset and take a decision based on joint undertaking’s operational requirements; calls on the joint undertaking to harmonise its procurement solution with the commission's;


### c. whereas according to article 83 of the tfeu , corruption is one of the particularly serious crimes with a cross-border dimension; ### c. whereas according to article 83 of the tfeu , corruption is one of the particularly serious crimes with a cross-border dimension whose consequences affect not only the eu economy , but also undermine democracy and rule of law standards across europe and citizens’ trust in the institutions;


### 1. welcomes the 32nd annual report on the protection of the european union’s financial interests and the fight against fraud 2020 (pif report); ### 1. welcomes the 32nd annual report on the protection of the european union’s financial interests and the fight against fraud 2020 (pif report) and welcomes the new graphic version adopted , which is certainly more accessible to european citizens;


### 14. takes note of the advocate general’s opinion of 9 september 2021 concerning the court of justice of the european union’s proceedings against the uk for alleged undervaluation fraud concerning textiles and shoes imported from china via the uk , based on the investigations carried out by olaf and by the commission’s own resources management; notes the court’s judgement of 8 march 2022 declaring that the uk has failed to fulfil its obligations; ### 14. takes note of the advocate general’s opinion of 9 september 2021 concerning the court of justice of the european union’s proceedings against the uk for alleged undervaluation fraud concerning textiles and shoes imported from china via the uk , based on the investigations carried out by olaf and by the commission’s own resources management; notes the court’s judgement of 8 march 2022 declaring that the uk has failed to fulfil its obligations by failing to apply effective customs control measures and make available to the commission the correct amount of traditional own resources in respect of the concerned imports;


### 20. is of the opinion that eu institutions and bodies should put more emphasis on the funds spent in non-eu countries in order to verify that those funds are spent in accordance with the rules and without the involvement of fraud or corruption , and to confirm whether they contribute to the goals of the union’s development and external policy; ### 20. notes that until the end of 2020 , eu spending on development cooperation was spread over several funds and that with the new , the neighbourhood , development and international cooperation instrument (ndici) , all the earlier funding options are consolidated in one instrument and part of the annual budget and the mff period 2021-2027;points out that the neighbourhood , development and international cooperation instrument have overall allocation of 79.5 billion euros for the period 2021-2027; is of the opinion that eu institutions and bodies should put more emphasis on the funds spent in non-eu countries in order to verify that those funds are spent in accordance with the rules and without the involvement of fraud or corruption , and to confirm whether they contribute to the goals of the union’s development and external policy; reminds for example that according to european court of auditors special report , eu’s 700 million financial support for the rule of law in western balkans between 2014 and 2020 has had little impact on fundamental reforms;


### 21. calls for a greater degree of digitalisation , interoperability of data systems and harmonisation of reporting , monitoring and auditing in the eu; calls on the commission to explore the possibility of using ai in the service of the protection of the eu’s financial interests; ### 21. calls for a greater degree of digitalisation , interoperability of comparable data systems and harmonisation of reporting , monitoring and auditing in the eu; calls on the commission to explore the possibility of using ai in the service of the protection of the eu’s financial interests and to this end , reiterates its call on the commission to harmonise definitions in order to obtain comparable data across the eu;


### 22. calls on the member states to use the arachne risk scoring tool in the mff 2021-2027 and the nextgenerationeu recovery plan , especially with regard to the implementation of the recovery and resilience facility (rrf); believes that arachne should be indicated as a one of the main tools endowing the national anti-fraud strategies (nafs) that the member states are expected to adopt in order to improve the integration of anti-fraud architecture; ### 22. considers that the use of arachne risk scoring tool in the mff 2021-2027 and the nextgenerationeu recovery plan , especially with regard to the implementation of the recovery and resilience facility (rrf) should be regulated mandatory as soon as possible; suggests that arachne should be indicated as one of the main tools endowing the national anti-fraud strategies (nafs) that the member states are expected to adopt in order to improve the integration of anti-fraud architecture;


### 22. calls on the member states to use the arachne risk scoring tool in the mff 2021-2027 and the nextgenerationeu recovery plan , especially with regard to the implementation of the recovery and resilience facility (rrf); believes that arachne should be indicated as a one of the main tools endowing the national anti-fraud strategies (nafs) that the member states are expected to adopt in order to improve the integration of anti-fraud architecture; ### 22. calls on the member states to use the arachne risk scoring tool in the mff 2021-2027 and the nextgenerationeu recovery plan , especially with regard to the implementation of the recovery and resilience facility (rrf); believes that arachne should be indicated as a one of the main tools endowing the national anti-fraud strategies (nafs) that the member states are expected to adopt in order to improve the integration of anti-fraud architecture; reiterates once more its urgent call on the commission to establish an eu-wide mandatory integrated , interoperable system building on but not limited to existing tools , such as arachne and edes; recalls that this system must contain information on all eu co-financed projects , beneficiaries and beneficial owners , and allow to aggregate all individual amounts concerning the same beneficiary or beneficial owner;


### 29. is concerned about the decrease of the indictment rate from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period in the cases put forward to the member states by olaf; calls on the member states’ authorities to cooperate closely with olaf and examine the transmitted investigation reports and the judicial recommendations carefully , and to open criminal cases wherever they are necessary to ensure that misused eu funds are recovered; invites olaf to investigate the reasons for the low indictment rate; calls on olaf to regularly follow up on its judicial recommendations and add data about them into its annual report; ### 29. is concerned about the decrease of the indictment rate from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period in the cases put forward to the member states by olaf; calls on the member states’ authorities to cooperate closely with olaf and examine the transmitted investigation reports and the judicial recommendations carefully , and to open criminal cases wherever they are necessary to ensure that misused eu funds are recovered; invites olaf to review its previous analysis on the reasons for the low indictment rate; calls on olaf to regularly follow up on its judicial recommendations and add data about them into its annual report;


### 30. is of the opinion that olaf should also follow up on its financial recommendations in order to compare them with the amounts recovered at the end of the procedures by the commission; ### 30. is of the opinion that olaf should also follow up on its financial recommendations in order to compare them with the amounts recovered at the end of the procedures by the commission; in this regard , commends the invaluable work carried out by olaf in combating fraud , money laundering and tax evasion , but stresses that olaf is chronically understaffed and lacking financial resources;


### 30. is of the opinion that olaf should also follow up on its financial recommendations in order to compare them with the amounts recovered at the end of the procedures by the commission; ### 30. is of the opinion that olaf should also follow up on its financial recommendations in order to compare them with the amounts recovered at the end of the procedures by the commission , and contribute to the overall monitoring on the recovery of funds;


### 33. welcomes the joint efforts of olaf and europol to assess the threats and vulnerabilities of the rrf instrument; ### 33. welcomes the joint efforts of olaf and europol to assess the threats and vulnerabilities of the rrf instrument; welcomes the working arrangement between olaf and europol , which entered into force on 9 october 2020;


### 34. highlights the role of the eppo in the new anti-fraud infrastructure; notes , moreover , the working arrangements agreed in 2020 and signed in july 2021 between the eppo and olaf , especially as regards the exchange of information , case management and operational cooperation; ### 34. highlights the role of the eppo in the new anti-fraud infrastructure; notes , moreover , the working arrangements agreed in 2020 and signed in july 2021 between the eppo and olaf , especially as regards the exchange of information , case management and operational cooperation; welcomes the working arrangement between eppo and europol , which entered into force on 19 january2021;


### 37. calls on olaf , the eppo , afcos , and the responsible eu agencies to keep strengthening the exchange of information , to reciprocate support and ensure complementarity in their operational activities as agreed in the established working arrangements and regulations; ### 37. calls on olaf , the eppo , the responsible eu agencies , and - where empowered by national legislation - the afcos to keep strengthening the exchange of information , to reciprocate support and ensure complementarity in their operational activities as agreed in the established working arrangements and regulations;


### 39. is of the opinion that it is high time for the commission to fulfil its duties as ‘guardian of the treaties’ and to tackle the ongoing violations of the principles of the rule of law in several member states , which represent a serious danger to the union’s financial interests; calls on the commission , therefore , to take urgent action and apply the rule of law conditionality mechanism immediately by sending a written notification under article 6(1) of regulation (eu , euratom) 2020/2092; ### 39. is of the opinion that it is high time for the commission to fulfil its duties as ‘guardian of the treaties’ and to tackle the ongoing violations of the principles of the rule of law in several member states , which represent a serious danger to the union’s financial interests since compliance with it is a prerequisite for sound financial management and the efficient and effective management of eu funds; calls on the commission , therefore , to take urgent action and apply the rule of law conditionality mechanism immediately by sending a written notification under article 6(1) of regulation (eu , euratom) 2020/2092;


### 46. reiterates the unsatisfactory level of analysis provided in the annexes to the pif report regarding cases of conflicts of interest; ### 46. reiterates the unsatisfactory level of analysis provided in the annexes to the pif report regarding cases of conflicts of interest stresses that in order to effectively fight corruption and protect the eu’s financial interests , the commission should adopt a consistent approach to transparency , incompatibilities and conflicts of interest , strengthening internal control mechanisms , illegal lobbying and revolving door situations;


### 6. notes that the overall loan portfolio continued to perform well , with only 0.3 % impaired loans at the end of 2021 (compared with 0.4 % at the end of both 2020 and 2019); ### 6. notes that the overall loan portfolio continued to perform well , with only 0.3% impaired loans at the end of 2021 (compared with 0.4% at the end of both 2020 and 2019); observes that the portion of payments overdue by more than 90 days remains very low , totalling eur 116.3 million at the end of 2021 (compared with eur 117.1 million and eur 146.0 million at the end , respectively , of 2020 and 2019) and as in previous years representing only 0.03% of the risk portfolio;


### 6. notes the gender distribution within the berec office’s senior management members , with 3 out of 4 being men (75 %); further notes the gender distribution within the berec office’s management board , with 23 out of 29 being men (79 ,31 %); notes the gender distribution within the berec office’s overall staff , with 24 out of 42 (57 ,14 %) being men; encourages the berec office to take measures to improve gender balance; ### 6. notes the gender distribution within the berec office’s senior management members , with 3 out of 4 being men (75 %); notes with concern the unbalanced gender distribution within the berec office’s management board , with 23 out of 29 being men (79 ,31 %); notes the gender distribution within the berec office’s overall staff , with 24 out of 42 (57 ,14 %) being men; asks the commission and the member states to take into account the importance of ensuring gender balance when nominating their members to the berec office’s management board;


### 6. notes the gender balance within the agency’s senior management , with 8 out of 9 (88 ,89%) being men; notes the gender balance within the agency’s overall staff , with 41 out of 79 (51 ,90%) being men; notes , regarding the follow-up to the 2019 discharge , the efforts taken by the agency towards a better gender balance at all levels; ### 6. notes with concern the gender unbalance within the agency’s senior management , with 8 out of 9 (88 ,89%) being men; notes the gender balance within the agency’s overall staff , with 41 out of 79 (51 ,90%) being men; asks the agency to make further efforts towards a better gender balance at the senior management level;


### j. whereas the alignment of union development cooperation with partner countries’ own development priorities should always be fully respected and is a key element of the 2030 agenda for sustainable development (‘2030 agenda’); ### j. whereas the alignment of union development cooperation with partner countries’ own development priorities is a key element of the 2030 agenda for sustainable development (‘2030 agenda’);


### k. whereas policy coherence and complementarity of various external policies should be carefully looked at , especially when several policies are being implemented in a single partner country , with a view to promoting cooperation between the public and private sectors , encouraging synergies and trade-offs between existing policies , avoiding the possible damaging consequence of having one single union policy on an area otherwise dealt with by another policy and avoiding unnecessary administrative burden as much as possible; ### k. whereas policy coherence and complementarity of various external policies should be carefully looked at , especially when several policies are being implemented in a single partner country , with a view to promoting cooperation between the public and private sectors , encouraging synergies and trade-offs between existing policies and avoiding unnecessary administrative burden as much as possible;


### 8. is concerned that the estimated level of error surpassed the materiality threshold , with 3 ,8 % of expenditure affected for the eighth , ninth , tenth and eleventh edfs (compared to 3 ,5 % in 2019 , 5 ,2 % for 2018 , 4 ,5 % in 2017 , 3 ,3 % in 2016 , 3 ,8 % in both 2014 and 2015 , 3 ,4 % in 2013 and 3 % in 2012); notes that , compared to the financial year 2019 , the increase of the estimated error rate is relatively insignificant; points out , nevertheless , that it is necessary to address the causes of such an increase , while taking into account the specific circumstances of the 2020 discharge exercise; ### 8. is concerned that the estimated level of error surpassed the materiality threshold , with 3 ,8% of expenditure affected for the eighth , ninth , tenth and eleventh edfs (compared to 3 ,5% in 2019 , 5 ,2% for 2018 , 4 ,5% in 2017 , 3 ,3% in 2016 , 3 ,8% in both 2014 and 2015 , 3 ,4% in 2013 and 3% in 2012); notes that , compared to the financial year 2019 , the increase of the estimated error rate is 0 ,3%; points out , nevertheless , that it is necessary to address the causes of this increase , while taking into account the specific circumstances of the 2020 discharge exercise;


### 11. notes that , due to the covid-19 pandemic , it was not possible for the court to carry out on-the-spot visits to eu delegations , thus preventing it from carrying out certain audit procedures , in particular verifying contract implementation for the transactions selected , and therefore the court’s audit work was mainly limited to desk reviews of transactions and projects by means of remotely connecting with auditees; ### 11. notes that , due to the covid-19 pandemic , it was not possible for the court to carry out on-the-spot visits to eu delegations , thus preventing it from carrying out certain audit procedures , in particular verifying contract implementation for the transactions selected , and therefore the court’s audit work was mainly limited to desk reviews of transactions and projects by means of remotely connecting with auditees; notes , nevertheless that desk reviews are a predominantly common tool when carrying out an audit procedure and evaluating data; invites eca to resume the on-the-spot visits as soon as possible once the covid-19 situation would allow so;


### 13. calls on the commission , following several formal and informal exchange of views , the hearing debate held in parliament’s committee on budgetary control and the commission’s replies to written questions , to take appropriate and effective steps to assure that the court will receive adequate access to all necessary information in order to be able to appropriately check the legality and regularity of union budget expenditure , as required by primary and secondary law; ### 13. calls on the commission , following several exchanges of views , the hearing debate held in parliament’s committee on budgetary control and the commission’s replies to written questions , to take appropriate and effective steps to assure that the court will receive adequate access to all necessary information in order to be able to appropriately check the legality and regularity of union budget expenditure; notes , that the limited access might be a result of diverging interpretation of the legal requirements;


### 15. considers that monitoring activities will be more effective if commission intelligence is regularly published and shared with the discharge authority in advance; ### 15. considers that monitoring activities will be more effective if commission intelligence is regularly published and shared with the discharge authority in advance so long as such reporting is in compliance with applicable legislation;


### 16. notes that the court found that the commission and its implementing partners in 2020 committed more errors in transactions relating to grants and to contribution and delegation agreements with international organisations and delegation agreements with member states’ cooperation agencies than they did with other forms of support , such as those covering works , supply and service contracts (as had happened in 2019); notes that of the 67 (65 in 2019) transactions of that type examined by the court , 27 (38 transactions (40 ,3 %) compared to 25 transactions (38 %) in 2019) contained quantifiable errors , which accounted for 94 ,2 % of the estimated level of error (71 ,7 % in 2019); calls on the commission to publish comprehensive , updated and detailed information regarding funded projects and recipients , to enhance its risk-based approach and to invest control capacity in areas that are more error prone; ### 16. notes that the court found that the commission and its implementing partners in 2020 committed more errors in transactions relating to grants and to contribution and delegation agreements with international organisations than they did with other forms of support , such as those covering works , supply and service contracts (as had happened in 2019); notes that of the 67 (65 in 2019) transactions of that type examined by the court , 27 (38 transactions (40 ,3%) compared to 25 transactions (38%) in 2019) contained quantifiable errors , which accounted for 94 ,2% of the estimated level of error (71 ,7% in 2019); calls on the commission to publish comprehensive , updated and detailed information regarding funded projects and recipients , to enhance its risk-based approach and to invest control capacity in areas that are more error prone;


### 17. is worried about , notwithstanding the positive analysis by dg intpa in its annual activity report on key performance indicators (kpi) for 2020 (14 kpis scoring better than in 2019) , the court’s observation , as in previous years , that the frequency of identified errors , including some contained in final claims which had been subject to ex-ante external audits and expenditure verifications , still points to weaknesses in those checks; reiterates its expectation that the control system be more rigorous and calls on dg intpa to continue efforts to improve the assessment of both the effectiveness and efficiency of its control system by identifying kpis for both , by setting realistic and ambitious targets and by monitoring and improving its control system; calls , furthermore , on the commission to set up a platform covering edf-funded projects by country , focusing on the final recipients , general and specific project goals and , above all , their practical results in terms of the desired increase in development indices; ### 17. is worried about , notwithstanding the positive analysis by dg intpa in its annual activity report on key performance indicators (kpi) for 2020 (14 kpis scoring better than in 2019) , the court’s observation , as in previous years , that the frequency of identified errors , including some contained in final claims which had been subject to ex-ante checks and expenditure verifications , still points to weaknesses in those checks; reiterates its expectation that the control system be more rigorous and calls on dg intpa to continue efforts to improve the assessment of both the effectiveness and efficiency of its control system by identifying kpis for both , by setting realistic and ambitious targets and by monitoring and improving its control system; calls , furthermore , on the commission to set up a platform covering edf-funded projects by country , focusing on the final recipients , general and specific project goals and , above all , their practical results in terms of the desired increase in development indices; suggests that developing such an integrated , interoperable information and monitoring platform would increase control reliability and would contribute to enhanced effectiveness and visibility of eu development aid; in this regard , invites the commission to consider also launching a dialogue with the beneficiary countries with reference to a possible use of a single risk-scoring tool in the future;


### 19. notes that dg intpa’s ninth residual error rate (rer)study , carried out by an external contractor on its behalf in 2020 , estimated the overall rer to be below the 2 % materiality threshold set by the commission for the fifth year in a row (0 ,95 % in 2020 , compared to 1 ,13 % in 2019); ### 19. notes that dg intpa’s ninth residual error rate (rer) study , carried out by an external contractor on its behalf in 2020 , estimated the overall rer to be below the 2% materiality threshold set by the commission for the fifth year in a row (0 ,95% in 2020; 1 ,13% in 2019; 0 ,85% in 2018; 1 ,18% 2017; 1 ,67% 2016);19a


### 20. points out that , as in previous years , the court considers that there are many factors contributing to the underestimation of the rer , as raised in 2019 discharge resolution , with the main limitations being the method for determining the rer and overreliance on previous control work carried out either directly by the commission or by independent third parties (17 % share of full reliance and 37 % for partial reliance); supports the court’s evaluation that that is contrary to the purpose of the rer study , which is to identify the errors that precisely evaded such checks; ### 20. points out that , as in previous years , the court considers that there are many factors contributing to the underestimation of the rer , as raised in 2019 discharge resolution , with the main limitations being the method for determining the rer and overreliance on previous control work carried out either directly by the commission or by independent third parties (17% share of full reliance and 37% for partial reliance); supports the court’s evaluation that is contrary to the purpose of the rer study , which is to identify the errors that precisely evaded such checks;


### 22. recalls that the court’s recommendation to the commission to issue reservations to all areas prone to having a high-level risk , regardless of their share of total expenditure and their financial impact was already included in the 2019 edf annual report; regrets that the commission does not accept the recommendation; highlights the fact that the court is very clear and consistent in pointing out that by applying the de minimis rule , the commission is reducing its ability to identify risks; considers that excluding areas because of their financial impact but still considered by dg intpa itself as high risk is a very dangerous situation; strongly supports the court in its recommendation and invites the commission to revise its approach accordingly; ### 22. recalls that the court’s recommendation to the commission to issue reservations to all areas prone to having a high-level risk , regardless of their share of total expenditure and their financial impact was already included in the 2019 edf annual report; regrets that the commission does not accept the recommendation; highlights the fact that the court is very clear and consistent in pointing out that by applying the de minimis rule , the commission is reducing its ability to identify risks in its overall area of responsibility; considers that excluding areas because of their financial impact but still considered by dg intpa itself as high risk is a very dangerous situation; strongly supports the court in its recommendation and invites the commission to revise its approach accordingly;


### 23. is of the view that it is worth underlying that the regulatory framework governing the rer study and the contract between dg intpa and the rer study contractor do not provide for any systemic approach for reporting on suspected fraud against the union budget detected during its rer work; strongly supports the court’s recommendation in that area and invites the commission to report back to the discharge authority on the measures introduced in the rer methodology or in the terms of reference to formalise the communication of suspected fraud by the rer study contractor; ### 23. is of the view that it is worth underlying that the regulatory framework governing the rer study and the contract between dg intpa and the rer study contractor do not provide for any systemic approach for reporting on suspected fraud against the union budget detected during its rer work; strongly supports the court’s recommendation in that area; welcomes in this regard the commission’s initiative to amend its rer manual and methodology by the end of 2021 taking , as much as possible , into account the remarks by the court; notes that the new version will include an increase in the number of field visits , additional explanations on procurement checks and reliance on previous control work and the obligation to report to the commission any suspected fraud against the eu budget detected during the work on the rer study; invites the commission to report back to the discharge authority on the measures introduced in the rer methodology or in the terms of reference to formalise the communication of suspected fraud by the rer study contractor;


### 24. notes with concern the court’s statement about an unjustified absence of reservations in the 2020 annual activity report caused by the limitations of the rer study , on the one hand , and the conservation of the de minimis rule of less than 5 % of total payments with a financial impact of less than eur 5 million , on the other hand; is worried that that evaluation may lead to the possible non-reliability of dg intpa’s annual activity report; ### 24. notes with concern the court’s statement about an unjustified absence of reservations in the 2020 annual activity report caused by the limitations of the rer study , on the one hand , and the conservation of the de minimis rule of less than 5% of total payments with a financial impact of less than eur 5 million , on the other hand; is worried that that evaluation may impact the effectiveness of dg intpa’s annual activity report;


### 26. stresses that the vast amount of resources allocated to respond to the urgent needs presented by the covid-19 crisis , combined with relaxed oversight and accountability measures , also creates ample opportunities for corruption to grow and thrive; recalls that not only is corruption detrimental to crisis response and recovery , but it undermines the achievement of the sdgs and the 2030 agenda , in particular sdg 16 on peace , justice and strong institutions , and has a negative impact on peace , security , the rule of law , gender equality , human rights and the environment; notes , moreover , that even before the covid-19 pandemic , corruption risks demonstrated that efforts to combat and prevent corruption were proving insufficient; underlines the important role of the european anti-fraud office (olaf) and the european public prosecutor's office in fighting corruption and fraud , within the limits of their mandate; ### 26. stresses that the vast amount of resources allocated to respond to the urgent needs presented by the covid-19 crisis , combined with more flexible oversight and accountability measures , also creates ample opportunities for corruption to grow and thrive; recalls that not only is corruption detrimental to crisis response and recovery , but it undermines the achievement of the sdgs and the 2030 agenda , in particular sdg 16 on peace , justice and strong institutions , and has a negative impact on peace , security , the rule of law , gender equality , human rights and the environment; notes , moreover , that even before the covid-19 pandemic , corruption risks demonstrated that efforts to combat and prevent corruption needed further enhancement; underlines the important role of the european anti-fraud office (olaf) and the european public prosecutor's office in fighting corruption and fraud , within the limits of their mandate;


### 27. invites the commission to give preference to small local projects rather than focusing primarily on big projects with many intermediaries where fraud and corruption is more likely to happen; ### deleted


### 28. notes the actions undertaken by dg intpa to mitigate the risks stemming from the use of exceptional financial or procurement procedures in the response to the covid-19 crisis , in particular by means of budget support; notes , however , that the risk of corruption and fraud remained the highest perceived risk in all regions , even if a small decrease can be observed over time; acknowledges that , in certain situations , high risks can be accepted , as long as there are opportunities for engagement with authorities and concrete prospects for improvement , to the extent that risks can be mitigated and , in a fragile context , as long as the risks associated with non-intervention outweigh the risks of providing budget support; calls on dg intpa to keep on monitoring the situation and pay particular attention to the most fragile countries; expects to be updated on further developments; ### 28. notes the actions undertaken by dg intpa to mitigate the risks stemming from the use of exceptional financial or procurement procedures in the response to the covid-19 crisis , in particular by means of budget support; notes , however , that the risk of corruption and fraud remained the highest perceived risk in all regions , even if a small decrease can be observed over time; acknowledges that , in certain situations , high risks can be accepted , as long as there are opportunities for engagement with authorities and concrete prospects for improvement , to the extent that risks can be mitigated and , in a fragile context , as long as the risks associated with non-intervention outweigh the risks of providing budget support; calls on dg intpa to keep on monitoring the situation and pay particular attention to the most fragile countries; invites the commission to report back to the discharge authority on further developments;


### 29. notes that in 2020 dg intpa developed a draft anti-fraud strategy , the adoption of which was delayed to 2021; notes , furthermore , that the anti-fraud strategy is based on the dg intpa survey to assess risks and controls , a risk analysis to be linked to the new neighbourhood , development and international cooperation instrument (ndici)2 , the new implementation modalities and the commission’s anti-fraud strategy , adopted in 2019; ### 29. notes that in 2020 dg intpa developed a new draft anti-fraud strategy , the adoption of which was delayed to 2021; notes , furthermore , that the anti-fraud strategy is based on the dg intpa survey to assess risks and controls , a risk analysis to be linked to the new neighbourhood , development and international cooperation instrument (ndici)2 , the new implementation modalities and the commission’s anti-fraud strategy , adopted in 2019; emphasises also the role of the early detection and exclusion system (edes) as an essential tool to sanction fraud and encourages further dg intpa to make known the use of this system;


### 31. notes that the regular monitoring of pillar assessment requirements and reports by the commission were disrupted due to the impact of the covid-19 outbreak and the consequent need to postpone complementary assessments to the end of 2021; calls on the commission to resume the pillar assessments as soon as practicable and keep the discharge authority informed about the progress and the results; ### 31. notes that the regular monitoring of pillar assessment requirements and reports by the commission has progressed despite the impact of the covid-19 outbreak and; calls on the commission to continue the close monitoring of the pillar assessments and keep the discharge authority informed about the progress and the results also with views to the complementary assessment of all pillar assessed entities and the target to have them completed by the extended deadline end of 2021 due to the covid-19 outbreak;31a


### 32. expresses satisfaction that , as of the 2021-2027 mff period , the edfs , the development cooperation instrument (dci) and other instruments with the ndici have been incorporated into the union general budget under heading 4 ‘global europe’ , which accounts for 6 ,6 % or eur 11 ,4 billion of the union budget: of that amount , eur 3 billion (26 ,7 %) is spent on dci , eur 2 ,7 billion (23 ,2 %) on the european neighbourhood instrument , eur 1 ,9 billion (16 ,9 %) on the instrument for pre-accession assistance , eur 1 ,9 billion (16 ,8 %) on humanitarian aid , and the rest on other actions and programmes; notes that certain implementation modalities and flexibility provisions of the edf have been integrated into regulation (eu) 2021/947; recalls that the budgetisation of the edfs has been a long-standing demand of parliament; ### 32. expresses satisfaction that , as of the 2021-2027 mff period , the edfs , the development cooperation instrument (dci) and other instruments with the ndici-global europe have been incorporated into the union general budget under heading 4 ‘global europe’ , which accounts for 6 ,6% or eur 11 ,4 billion of the union budget: of that amount , eur 3 billion (26 ,7%) is spent on dci , eur 2 ,7 billion (23 ,2%) on the european neighbourhood instrument , eur 1 ,9 billion (16 ,9%) on the instrument for pre-accession assistance , eur 1 ,9 billion (16 ,8%) on humanitarian aid , and the rest on other actions and programmes; notes that certain implementation modalities and flexibility provisions of the edf have been integrated into regulation (eu) 2021/947; recalls that the budgetisation of the edfs has been a long-standing demand of parliament;