### 46. believes that the role and importance of the court , as the union’s independent external auditor and guardian of its finances , imposes on the discharge authority a set of very strict assessment criteria and on the court the commitment to live up to the highest possible standards; emphasises in that regard , as done in the previous discharge resolutions , that supreme audit institutions like the court are held to high expectations and , therefore , must act as model organisations and inspire confidence and credibility and that the leadership must set the tone by its actions towards such accomplishment; ### 46. believes that the role and importance of the court , as the union’s independent external auditor and guardian of its finances , imposes on the discharge authority a set of very strict assessment criteria and on the court the commitment to live up to the highest possible standards; emphasises in that regard , as done in the previous discharge resolutions , that supreme audit institutions like the court are held to high expectations and , therefore , must act as model organisations and inspire confidence and credibility and that the leadership must set the tone by its actions towards such accomplishment; welcomes , in this regard , the election by eca members of the current president , who gives additional guarantees of remarkable experience in the european institutions and in matters relating to the audit of the management of union's financial resources;


### 51. welcomes the update of the code of conduct for members and former members of the court which follows up on the parliament’s observations in the previous discharge; stresses that the code of conduct introduces the obligation for the members to reside at the place where the seat of the court is located , regulates the contractual relations between the members and the staff , and limits the possibilities for the members’ involvement in politics; ### 51. welcomes the update of the code of conduct for members and former members of the court which follows up on the parliament’s observations in the previous discharge; stresses that the code of conduct introduces the obligation for the members to reside at the place where the seat of the court is located , regulates the contractual relations between the members and the staff , and limits the possibilities for the members’ involvement in politics; in particular welcomes that the new art 12 (2) explicitly forbid members to hold honorary non remunerated offices in political organisations , hence guaranteeing full independence of its members;


### 52. observes that , concerning the anti-fraud policy , the ias concluded in 2021 that there is no document consolidating the court’s anti-fraud policy and that there is no court-wide anti-fraud strategy; ### 52. is worried that , concerning the anti-fraud policy , the ias concluded in 2021 that there is no document consolidating the court’s anti-fraud policy and that there is no court-wide anti-fraud strategy;


### 81. expresses strong concern for the working conditions of the cleaning staff of parliament , and strongly recommends that dg inlo liaise with the cleaning company subcontracted by parliament , in order to verify that belgian law is abided by and to ensure that the subcontractor is aligned with parliament’s policy of respect and dignity at work; ### 81. expresses strong concern for the working conditions of the cleaning staff of parliament , and strongly recommends that dg inlo liaise with the cleaning company subcontracted by parliament , in order to verify that belgian law is abided by and to ensure that the subcontractor is aligned with parliament’s policy of respect and dignity at work; condemns not only the deplorable working conditions , but also the invisibilisation policy impose on the cleaning staff , forced , for example , to use only side entrance of parliament;


### 148. points out that , pursuant to article 6(10) of regulation (eu , euratom) no 114l/201416 , the director of the authority for european political parties and european political foundations shall submit annually a report to the european parliament , the council and the commission on the activities of the authority; notes that the annual report was sent to parliament’s president and secretary-general on 21 november 2019 , without transmitting it to the committee on budgetary control; calls on the authority to make it available to the members by november at the latest each year; ### 148. points out that , pursuant to article 6(10) of regulation (eu , euratom) no 114l/201416 , the director of the authority for european political parties and european political foundations shall submit annually a report to the european parliament , the council and the commission on the activities of the authority; notes that the annual report was sent to parliament’s president and secretary-general on 21 november 2019 , regretting that it was not transmitted to the committee on budgetary control; calls on the authority to make it available to the members by november at the latest each year; expresses concerns about the decision to consider the report as confidential , making it available only to a limited number of persons under restricted conditions; considers this decision as a violation of the right of scrutiny by parliament as the discharge authority; requests a transparent divulgation of such report , to be made available publicly;


### 3. notes that the court selected a sample of 45 transactions for the multiannual financial framework heading 5 “administration” of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the court’s work indicates administrative expenditure as low risk; considers however the amount of transactions selected in relation to the “other institutions” as not sufficient and asks the court to increase the number of transactions to be examined by 10 % at least; ### 3. notes that the court selected a sample of 45 transactions for the multiannual financial framework heading 5 “administration” of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the court’s work indicates administrative expenditure as low risk; considers however the amount of transactions selected in relation to the “other institutions” as not sufficient and asks the court to increase the number of transactions to be examined by 10 % at least; in this sense requests that the audit work for chapter 10 be more focused on issues of high relevance or even critical for the ombudsman;


### 25. is concerned that the declarations of interest are necessarily of a self-declaratory nature and that , given the current legal framework , neither the court nor its ethics committee have any investigation powers to control the veracity and the exhaustiveness of the declared data; calls on the court to evaluate how to improve the system of declarations of financial interest and to inform back on any achievements reached; ### 25. is concerned that the declarations of interest are of a self-declaratory nature and that , given the current legal framework , neither the court nor its ethics committee have any investigation powers to control the veracity and the exhaustiveness of the declared data; calls on the court to ensure that members submit declarations of interest instead of declarations of the absence of conflicts of interest; underlines that the current procedures , including the ethics committee , need to be reinforced to ensure the lack of conflict of interests; requests the court to inform back on any achievements reached;


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


### 4. notes that the committee’s new structure , in place since 1 january 2020 , attached the legal service directly to the secretary-general with the objective to increase its visibility and impact; welcomes that the legal capacity was reinforced in the members’ working conditions unit to allow the treatment of specific issues in relation to the statute of members; notes the reflections on exempting specialised staff , including staff belonging to the legal service , from the committee’s mobility policy; ### 4. notes that the committee’s new structure , in place since 1 january 2020 , attached the legal service directly to the secretary-general with the declared objectives of increasing the visibility and impact of the legal service and enabling it to provide legal support on a horizontal basis; takes note of the justification provided by the committee but is concerned that the autonomy and full independence of the legal service might be affected; calls on the committee to ensure that the legal service is officially and systematically involved in the most important matters of the committee without leaving the decision on whether to consult it up to the different services; welcomes that the legal capacity was reinforced in the members’ working conditions unit to allow the treatment of specific issues in relation to the statute of members; notes the reflections on exempting specialised staff , including staff belonging to the legal service , from the committee’s mobility policy and calls on the committee to report on the conclusions of this process to the discharge authority;


### 6. supports the request of the committee to strengthen all efforts in respecting the content of the cooperation agreement between parliament and the committee in its entirety , including the stipulation to provide the committee with sufficient funds for the outsourcing of translation to compensate for the posts transferred to parliament; ### 6. supports the request of the committee to strengthen all efforts in respecting the content of the cooperation agreement between parliament and the committee in its entirety; recalls once again that that agreement is not balanced as far as the committee is concerned; is of the opinion that those circumstances do not align with the criteria of overall prudent and sound financial management and should be considered when a new agreement is being negotiated;


### 6. observes that the final appropriations for travel and subsistence allowances for members are slightly increasing , to eur 20 247 625 in 2018 (compared to eur 19 819 612 in 2017 and eur 19 561 194 in 2016) despite the reduction in numbers of meetings; acknowledges that the related unused appropriations only amount to 1 ,05 %; ### 6. observes with concern that the final appropriations for travel and subsistence allowances for members are slightly increasing , to eur 20 247 625 in 2018 (compared to eur 19 819 612 in 2017 and eur 19 561 194 in 2016) despite the reduction in numbers of meetings; acknowledges that the related unused appropriations only amount to 1 ,05 %;


### 7. recalls that in its reports , olaf concludes that a senior member of the eesc , was responsible for acts of harassment towards two members of staff , of inappropriate behaviour (serious misconduct) towards a committee member and a staff member , and of misconduct towards other staff members working in the secretariat; ### 7. recalls that in its report of january 2020 , olaf concludes that the then president of the group i of the committee was responsible for acts of harassment towards two members of staff , of inappropriate behaviour (serious misconduct) towards a committee member and a staff member , and of misconduct towards other staff members working in the group i secretariat;


### 8. recalls that olaf concludes that the member concerned committed breaches of the obligations deriving from the committee’s rules of procedure and its code of conduct; recalls that olaf recommends that the committee initiates the appropriate procedures with respect to the member concerned , as provided for in rule 8 , part four , of the committee’s rules of procedure , and to take all necessary steps to prevent any further cases of harassment by the member concerned at the workplace; ### 8. recalls that olaf concludes that the then president of the group i committed breaches of the obligations deriving from the committee’s rules of procedure and its code of conduct; recalls that olaf recommends that the committee initiates the appropriate procedures with respect to the member concerned , as provided for in rule 8 , part four , of the committee’s rules of procedure , and to take all necessary steps to prevent any further cases of harassment by the member concerned at the workplace;


### 10. notes that the committee’s bureau by majority took the decisions to ask the member concerned to resign from his duties and to withdraw his application for the position of president of the committee; notes that the bureau discharged the member concerned from all activities involving the management or administration of staff; notes that the bureau tasked the secretary-general with taking the necessary steps to ensure that , should proceedings be initiated by the public prosecutor against the member concerned , the committee shall join those proceedings as a civil party; notes that the bureau tasked the secretary-general with communicating this decision to olaf and parliament; notes that this decision may , as appropriate , also be communicated to other institutions or bodies of the member states; ### 10. notes that the committee’s bureau by majority took the decisions to ask the member concerned to resign from his duties as president of group i and to withdraw his application for the position of president of the committee; notes that the bureau discharged the member concerned from all activities involving the management or administration of staff; notes that the bureau tasked the secretary-general with taking the necessary steps to ensure that , should proceedings be initiated by the public prosecutor against the member concerned , the committee shall join those proceedings as a civil party; notes that the bureau tasked the secretary-general with communicating this decision to olaf and parliament; notes that this decision may , as appropriate , also be communicated to other institutions or bodies of the member states;


### 11. notes that olaf submitted the case to the belgian authorities and that the belgian public prosecutor is launching legal proceedings against the member concerned as psychological harassment can be prosecuted under belgian law; notes that in the next plenary of the committee it is planned to decide on whether the member’s concerned immunity should be waived; ### 11. notes that olaf submitted the case to the belgian authorities and that the belgian prosecutor is launching legal proceedings against the member concerned as psychological harassment can be prosecuted under belgian law; notes that the plenary of the committee decided to waive the immunity of the concerned member in its meeting of july 2020 in order to allow the belgian prosecutor to continue the legal proceedings;


### 13. recalls that the provisions of the staff regulation are not applicable to the committee’s members , as they are not employees , but appointed as members of the committee; welcomes that the committee is ready to consider further improvements to its system based on its experience , such as awareness-raising actions including training to be put at the disposal to members; ### 13. notes that the provisions of the staff regulation are not applicable to the committee’s members , as they are not employees , but appointed as members of the committee; observes that this circumstance has not prevent other union institutions , bodies , offices and agencies from having specific , adequate and useful rules applicable to their members; in this sense recalls for example that article 8 , part 4 , of the code of conduct of the committee of the regions prohibits the infringing member from being elected as office holder of the committee and , if the member already holds such posts , entails dismissal from them; welcomes that the committee is ready to consider further improvements to its system after a reflection that has now lasted more than two years; considers this to be an unreasonably long period; regrets that after the aforementioned period the committee can only suggest awareness raising and training measures for members despite the clear need for further measures as set out in the report of the euroepan ombudsman on dignity at work in the eu institutions and agencies (si/2/2018/amf) and parliament's recommendations;


### 15. highly welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures that will further improve the mechanisms allowing staff to make formal harassment complaints and improve the robustness of the relevant legal structures; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; ### 15. welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures; recalls , however , that this process has been reported by the committee to parliament for years and that only now concrete measures seem to be taken; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; is disappointed that the committee has achieved minimal progress over the last years despite the precise recommendations of parliament urging the committee to introduce rules and procedures concerning members involved in harassment cases;


### 3. notes that the court selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 ‘administration’ of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the court’s work indicates administrative expenditure as low risk; considers , however , the amount of transactions selected in relation to the ‘other institutions’ as not sufficient and asks the court to increase the number of transactions to be examined by 10 % at least; ### 3. notes that the court selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 ‘administration’ of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the court’s work indicates administrative expenditure as low risk; considers , however , the amount of transactions selected in relation to the ‘other institutions’ as not sufficient and asks the court to increase the number of transactions to be examined by 10 % at least; requests that the audit work related to chapter 10 be more focused on issues of high relevance or even critical for the committee;


### 40. reiterates the need to streamline and speed up the discharge procedure; proposes in this regard to set a deadline for the submission of the annual activity reports of 31 march of the year following the accounting year; welcomes the readiness of the committee to follow this best practise which should help to support the request to shorten the timeline for the discharge procedure; ### 40. reiterates the need to streamline and speed up the discharge procedure; proposes in this regard to set a deadline for the submission of the annual activity reports of 31 march of the year following the accounting year; regrets that this deadline was not respected for the 2018 annual activity report as requested in the 2017 discharge resolution; welcomes the readiness of the committee to follow this best practise which should help to support the request to shorten the timeline for the discharge procedure;


### 12. notes with concern the irregularities on the building administration policy of the eeas; stresses the need for sufficient explanation of accusations of eeas being involved in corruptive cases related to its building administration policy when buying , renting or managing buildings; calls on the eeas to provide eventually sufficient explanation on such tenders; ### 12. notes with concern the irregularities on the building administration policy of the eeas; is concerned about the accusations regarding the eeas being involved in corruptive cases related to its building administration policy when buying , renting or managing buildings; urges the eeas to provide in-depth explanations on such tenders;


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


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


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


### h. whereas systematic and institutionalised cases of corruption in certain member states seriously harm the eu’s financial interests while also representing a threat to the rule of law; whereas the special eurobarometer report 470 on corruption , published in december 2017 , stated that overall perceptions and attitudes towards corruption remained stable compared to 2013 , which indicates that no concrete results have been demonstrated in terms of improving the trust of eu citizens in their institutions; ### h. whereas systematic and institutionalised cases of corruption in certain member states seriously harm the eu’s financial interests while also representing a threat to democracy , fundamental rights and the rule of law; whereas the special eurobarometer report 470 on corruption , published in december 2017 , stated that overall perceptions and attitudes towards corruption remained stable compared to 2013 , which indicates that no concrete results have been demonstrated in terms of improving the trust of eu citizens in their institutions;


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


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


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


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


### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; ### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; calls on the commission to help in the coordination of establishing a uniform system for the collection of data on irregularities and cases of frauds from the members states;


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


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


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


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


### 11. takes into consideration the modification of council regulation 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax17 , resulting in strengthened capacity of national tax administrations to check cross-border supplies; ### 11. highlights olaf’s important role in investigation vat matters; welcomes the modification of council regulation 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax17 from 2018 introducing measures for strengthening the capacity of national tax administrations to check cross-border supplies , and to address the most damaging vat fraud schemes and diminish the vat gap;


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


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


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


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


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


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


### expenditure fraud ### expenditure


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


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


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


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


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


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


### 39. highlights the connection between corruption and fraud in eu spending; regrets that the commission no longer deems it necessary to publish the anti-corruption report; ### 39. highlights the connection between corruption and fraud in eu spending; deplores that the commission no longer deems it necessary to publish the anti-corruption report; deplores the decision of the commission to include anti-corruption monitoring within the european semester economic governance process; takes the view that this has further reduced monitoring by the commission , with data available for only very few countries; further regrets that this change of approach concentrates mostly on the economic impact of corruption and almost completely overlooks the other dimensions corruption can affect , such as the trust of citizens in public administration and even the democratic structures of the member states; urges the commission , therefore , to continue publishing its anti-corruption reports; reiterate its call on the commission to engage in a more comprehensive and coherent eu anti-corruption policy , including an in-depth evaluation of the anti-corruption policies in each member state;


### 44. is concerned about the risk of undervaluation of supplies of e-commerce goods from third countries; welcomes the steps taken to solve the problem of e-commerce vat fraud; ### 44. is concerned about the risk of undervaluation of supplies of e-commerce goods from third countries; welcomes the steps taken by olaf to solve the problem of e-commerce vat fraud;


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


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


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


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


### 51. insists that member states make effective use of the fraud prevention tool offered by the arachne database , by submitting timely data and exploiting the opportunities that big data offers to prevent the fraudulent and irregular use of eu funds; ### 51. insists that member states make effective use of the fraud prevention tool offered by the arachne database , by submitting timely data and exploiting the opportunities that big data offers to prevent the fraudulent and irregular use of eu funds; calls on the commission to consider making the use of arachne mandatory;


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


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


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


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


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


### 3. notes that the court of auditors selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 'administration' of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the work of the court of auditors indicates administrative expenditure as low risk; considers , however , the amount of transactions selected in relation to the 'other institutions' as not sufficient and asks the court of auditors to increase the number of transactions to be examined by 10 % at least; ### 3. notes that the court of auditors selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 'administration' of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the work of the court of auditors indicates administrative expenditure as low risk; considers , however , the amount of transactions selected in relation to the 'other institutions' as not sufficient and asks the court of auditors to increase the number of transactions to be examined by 10 % at least; in this sense request that the audit work for chapter 10 of the 2018 annual report be more focused on issues of high relevance or even critical for the cjeu;


### 31. welcomes that a list of the missions (representation of the court at a ceremony or official event) carried out by members , in line with the revised code of conduct of the cjeu , is published on the cjeu’s website containing information such as member’s name and the purpose , venue and organiser of the event; calls on the cjeu to publish as well the related costs as other union institutions do; ### 31. welcomes that a list of the missions (representation of the court at a ceremony or official event) carried out by members , in line with the revised code of conduct of the cjeu , is published on the cjeu’s website containing information such as member’s name and the purpose , venue and organiser of the event; calls on the cjeu to publish as well the related costs as other union institutions do; reiterates its call on the cjeu to publish more detailed information about the external activities of the members , including the purpose , the date , the venue , the travel and subsistence costs of the listed events and whether they were paid by the cjeu or by a third party;


### 3. notes that the court selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 'administration' of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the court’s work indicates administrative expenditure as low risk; considers however the amount of transactions selected in relation to the 'other institutions' as not sufficient and asks the court to increase the number of transactions to be examined by 10 % at least; ### 3. notes that the court selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 'administration' of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the court’s work indicates administrative expenditure as low risk; considers however the amount of transactions selected in relation to the 'other institutions' as not sufficient and asks the court to increase the number of transactions to be examined by 10 % at least; requests that the audit work related to chapter 10 be more focused on issues of high relevance or even critical for the committee.


### 22. asks the committee to strengthen its efforts related to the planned code of conduct for its members related to the prevention and fight of conflict of interests; asks the committee to ensure the publication of the concerned rules and procedures on its websites; ### 22. urges the committee to strengthen its efforts related to the planned code of conduct for its members related to the prevention and fight of conflict of interests; asks the committee to ensure the publication of the concerned rules and procedures on its websites;


### 8. notes the decision of 9 june 2020 of the committee’s bureau allowing members to claim the usual daily subsistence allowance for having participated in committee meetings remotely; notes that the objective of that decision was to compensate members for the time spent in the performance of their duties and for the related administrative costs; regrets that the committee’s proposal for a specific daily allowance for remote attendance of meetings (eur 145 compared to the standard allowance of eur 290) could not be put into practice until the council’s adoption of that proposal and its subsequent entry into force on 1 july 2021; understands that none of those decisions covered reimbursements in addition to the daily subsistence allowance , thus excluding the reimbursement of travel costs and allowances; notes that the total cost of the daily subsistence allowance in 2020 was eur 4 440 099 of which eur 2 270 700 was for remote participation and eur 2 169 399 for physical participation; acknowledges that the budgetary authorities were notified of each relevant decision of the bureau; ### 8. reiterates its regrets about the decision of 9 june 2020 of the committee’s bureau allowing members to claim the usual daily subsistence allowance for having participated in committee meetings remotely; notes that the objective of that decision was to compensate members for the time spent in the performance of their duties and for the related administrative costs , but reminds that it damages the reputation of the committee in the eyes of the citizens; regrets that the committee’s proposal for a specific daily allowance for remote attendance of meetings (eur 145 compared to the standard allowance of eur 290) could not be put into practice until the council’s adoption of that proposal and its subsequent entry into force on 1 july 2021; understands that none of those decisions covered reimbursements in addition to the daily subsistence allowance , thus excluding the reimbursement of travel costs and allowances; notes that the total cost of the daily subsistence allowance in 2020 was eur 4 440 099 of which eur 2 270 700 was for remote participation and eur 2 169 399 for physical participation; acknowledges that the budgetary authorities were notified of each relevant decision of the bureau;


### 13. notes the conclusion in april 2022 and the full implementation of the settlement agreement with one of the victims of serious misconduct; acknowledges as well the implementation of the measures agreed in march 2021 between the other victim of serious misconduct , former committee member , and the committee president; welcomes in particular the public statement by the committee president , published on the committee’s website , reiterating her sincere apologies to all those concerned for the true suffering caused by these wrongdoings; ### 13. regrets that the conclusion of the settlement agreement with one of the victims of serious misconduct only took place in april 2022; is worried as well that the implementation of the measures agreed in march 2021 between the other victim of serious misconduct , former committee member , and the committee president was delayed to only after the decision by parliament to postpone the discharge; welcomes nevertheless the public statement by the committee president , published on the committee’s website , reiterating her sincere apologies to all those concerned for the true suffering caused by these wrongdoings; reiterates its concern that the committee's secretary general still refuses to admit internal shortcomings and responsibilities , leading to a breach of duty of care towards the staff of the committee;


### 14. notes the committee’s monthly updates and the follow-up to parliament’s observations in the 2020 discharge resolution; recalls that the olaf report on case oc/2018/0666/a.1 only concerns the behaviour of the perpetrator towards the victims and that the judgement delivered by the court of justice in case t-377/20 simply examines the validity of the bureau decision of 9 june 2020; points out that the long handling of the case by the committee’s administration and particularly the shortcomings in the implementation of internal procedures have therefore in no way been examined or validated; believes that the cases occurred require a more in-depth analysis and strongly reiterates , therefore , its call for an external investigation specifically on the action , or lack thereof , of the administrative hierarchy of the committee over the extent of the case which led to the flagrant breach of its duty of care towards the staff; ### 14. notes the committee’s monthly updates and the follow-up to parliament’s observations in the 2020 discharge resolution; recalls that the olaf report on case oc/2018/0666/a.1 only concerns the behaviour of the perpetrator towards the victims and that the judgement delivered by the court of justice in case t-377/20 simply examines the validity of the bureau decision of 9 june 2020; points out that the long handling of the case by the committee’s administration and particularly the shortcomings in the implementation of internal procedures have therefore in no way been examined or validated; rejects the committee's evaluation of the judgement as well as the committee's statement in the follow up to the 2020 discharge resolution that the complaints have been handled with due regard for the welfare of officials; believes that the cases occurred require a more in-depth analysis and strongly reiterates , therefore , its call for an external investigation specifically on the action , or lack thereof , of the administrative hierarchy of the committee over the extent of the case which led to the flagrant breach of its duty of care towards the staff;


### 15. notes the committee’s efforts in disseminating its opinions together with other reports and activities that also contribute to achieving its mission; acknowledges that the commission’s impact assessment regularly takes into account the committee’s opinions; calls on the committee to ensure that every opinion is shared with the members of the relevant committees of parliament and to officially and systematically request a speaking slot at the presentation of parliament’s draft reports; recommends that the committee carries out a more quantitative and qualitative impact analysis of its opinions; urges , therefore , the committee to reinforce the staff working in the areas of legislative work and inter-institutional relations; ### 15. notes the committee’s efforts in disseminating its opinions together with other reports and activities that also contribute to achieving its mission; acknowledges that the commission’s impact assessment regularly takes into account the committee’s opinions , but is still concerned by the impact , or lack thereof , of its work; therefore calls on the committee to ensure that every opinion is shared with the members of the relevant committees of parliament and to officially and systematically request a speaking slot at the presentation of parliament’s draft reports; invites the committee to systematically invite the parliament rapporteurs as speakers at the hearings and conferences the committee organises during the preparation phase of opinions , in order also to strengthen the political cooperation with the parliament; recommends that the committee carries out a more quantitative and qualitative impact analysis of its opinions; urges , therefore , the committee to reinforce the staff working in the areas of legislative work and inter-institutional relations;


### 2. recalls that the committee’s bureau adopted under the covid-19 limitations a temporary decision allowing members to claim the usual subsistence allowance for having participated in committee meetings remotely to compensate members for the time spent in the performance of their duties and for the related administrative costs in cases where the member was prevented from travelling to brussels; is aware that a structural proposal for a specific allowance for remote attendance of meetings was later submitted to and adopted by the council in june 2021; acknowledges that any new remuneration practices require the council’s decision and thus , reiterates the call on the committee to propose fair and proportionate remuneration for members on which council can express its agreement; ### 2. reiterates its regrets regarding the temporary decision adopted by the committee’s bureau under the covid-19 limitations allowing members to claim the usual subsistence allowance for having participated in committee meetings remotely to compensate members for the time spent in the performance of their duties and for the related administrative costs in cases where the member was prevented from travelling to brussels , expressing its concerns that that decision damages the reputation of the committee in the eyes of the citizens; is concerned that a structural proposal for a specific allowance for remote attendance of meetings was later submitted to and adopted by the council in june 2021; acknowledges that any new remuneration practices require the council’s decision and thus , reiterates the call on the committee to propose fair and proportionate remuneration for members on which council can express its agreement;


### 16. notes that the measures delivered by the joint working group entrusted with the revision of the committee’s ethical framework resulted in an ethics action plan adopted in january 2021; welcomes that a number of actions have been fully implemented such as , inter alia , the revision of the decisions on whistleblowing and on harassment (adopted in december 2021 and march 2022 respectively) , the service-level agreement with the investigation and disciplinary office of the commission to professionalise the administrative inquiries , the mandatory training on ethics for all staff , the set up and training of a new team of ethics counsellors , the ongoing renewal of the network of confidential counsellors , and the new guide for staff ‘respect at work at the eesc’ (published in may 2022); notes that the joint working group also conducted preparatory work for the ongoing revision of the decision on disciplinary procedures and administrative inquiries; asks the committee to regularly monitor the adequate staff awareness on the ethics framework with ad hoc surveys; ### 16. notes that the measures delivered by the joint working group entrusted with the revision of the committee’s ethical framework resulted in an ethics action plan adopted in january 2021; welcomes that a number of actions have been fully implemented such as , inter alia , the revision of the decisions on whistleblowing and on harassment (adopted in december 2021 and march 2022 respectively) , the service-level agreement with the investigation and disciplinary office of the commission to professionalise the administrative inquiries , the mandatory training on ethics for all staff , the set up and training of a new team of ethics counsellors , the ongoing renewal of the network of confidential counsellors , and the new guide for staff ‘respect at work at the eesc’ (published in may 2022); notes that the joint working group also conducted preparatory work for the ongoing revision of the decision on disciplinary procedures and administrative inquiries; asks the committee to regularly monitor the adequate staff awareness on the ethics framework with ad hoc surveys; regrets that the revision of the decisions mentioned were extremely delayed with the one on harassment being adopted only after parliament's decision to postpone the 2020 discharge , showing a lack of willingness to act; expresses concerns that no specific procedure for harassment involving a member and an official (within the definition of decision 090/22 a) is in place with the consequence that no uniform procedures for dealing with cases of harassment is applied , leading to different treatment of victims; reiterates again that the fact the staff regulation cannot be imposed on a member of the committee cannot be regarded as an excuse for inaction; calls on the committee to immediately provide for a specific procedure that will grant everyone a proper and long due protection against harassment;


### 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. 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 simplify the structure of its next follow-up report and include all necessary responses , with detailed and concrete explanations of the implementation of parliament’s recommendations , making explicit reference to each paragraph of this discharge resolution;


### 3. notes that the court’s budget continues to grow and amounted to eur 152 million in 2020 (compared to eur 147 million in 2019) which represents less than 0 ,1 % of total union spending and around 1 ,4 % of total union spending on administration; ### 3. notes that the court’s budget continues to grow and amounted to eur 152 million in 2020 (compared to eur 147 million in 2019) which represents less than 0 ,1 % of total union spending and around 1 ,4 % of total union spending on administration; notes that the court’s budget is mostly administrative , with the main amount being used for expenditure related to human resources , buildings and furniture , equipment and miscellaneous operation costs;


### 10. acknowledges that the court applies a set of key performance indicators to provide institutional stakeholders with information on the performance levels , to inform management about progress made towards achieving strategic goals and to support decision-making; observes that in 2020 a total of 69 publications were issued (33 annual and special reports , 11 opinions , 6 reviews , 14 audit previews and 5 other documents) , compared to 67 publications in 2019; notes that the court published for the first time ever an annual report on the overall performance of the union budget; ### 10. acknowledges that the court applies a set of key performance indicators to provide institutional stakeholders with information on the performance levels , to inform management about progress made towards achieving strategic goals and to support decision-making; observes that in 2020 a total of 69 publications were issued (33 annual and special reports , 11 opinions , 6 reviews , 14 audit previews and 5 other documents) , compared to 67 publications in 2019; welcomes that the court published for the first time ever an annual report on the overall performance of the union budget which contributes to give more prominence to the results achieved by a sample of union spending programmes and evaluates to what extend recommendations from the court’s special reports have been implemented by the auditees;


### 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; 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 and recalls , in this regard , that article 5(4) of that annex stipulates that “an official who is entitled to the household allowance and does not settle with his family at the place where he is employed shall receive only half of the allowance to which he would otherwise be entitled”;


### 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. 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 of the legal conditions for the installation allowance and the payment authorisation of both installation and residence allowance stays with the paymaster office (pmo) of the commission on the basis of a service-level agreement; notes that , upon request by the court , the pmo also carried out in 2021 an ex-post control on the installation allowance and reported the results to the court; observes that no irregularity was reported; regrets that some court’s members fail 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;


### 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 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 , which is in line with the interpretation expressed by parliament , the principle of sound financial management and the ethical standards expected of the court; 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;


### 19. notes court decision no 30-2019 on the management and use of its car fleet; is aware that the fleet is leased from a supplier using an interinstitutional framework contract and that , in addition to the rental charge , the court bears the costs related to the use of the cars (i.e. tolls , parking , fuel , cleaning and other expenses) in connection with journeys covered by a travel order; notes that journeys without travel orders are allowed when the journeys entail formal obligations related to the missions of the members or activities as ambassadors of the court; notes that the court considers the eur 100 contribution for other journeys to be administratively efficient as it more than covers the actual costs of such journeys; ### 19. notes court decision no 30-2019 on the management and use of its car fleet; is aware that the fleet is leased from a supplier using an interinstitutional framework contract and that , in addition to the rental charge , the court bears the costs related to the use of the cars (i.e. tolls , parking , fuel , cleaning and other expenses) in connection with journeys covered by a travel order; observes that the court allows its members to make private use of the car fleet without drivers in exchange for a eur 100 contribution which the court considers to be an administratively efficient system as it more than covers the actual costs of such journeys according to its own calculations;


### 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. is concerned that the eur 100 contribution system is designed to allow the private use 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. 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. 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 , which may in itself damage the reputation of the court;


### 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; 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; in this sense invites again the court to set up a register of leave for the members of the court , a proposal already made by parliament in its previous discharge resolutions , something that has so far not been followed up by the court;


### 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; reminds , however , that the members have an obligation to devote themselves fully to the fulfilment of their mandate as enshrined in article 10 of the court's code of conduct and , therefore , calls on the court to use the attendance register as a tool to proactively prevent potential cases of absenteeism;


### 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 , which are essential to fulfil the role of the court (i.e. to audit national bodies on the spot or to present its annual report to national parliaments) , 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 , and points out in particular that members’ missions shall start or end in luxembourg in accordance with the implicit residence obligation , except in occasional and justified exceptions;


### 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. 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 and integrity 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. 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. 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 areas for improvement 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;


### 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 (olaf) 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 caused by this kind of behaviour which , as indicated by the court of justice in its judgement of 30 september 20211a , was “favoured by the vagueness of the internal rules and allowed by the shortcomings of the controls put in place”; welcomes the court’s follow-up to this case during the olaf investigation , as well as the measures taken as a result;


### 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; 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; considers , in this light , as even more important the establishment of a register of leave for the members of the court as requested by parliament in previous discharge resolutions;


### 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 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 article73 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; considers that there is a need for an external independent evaluation of that new system to make sure that this assessment is evaluated and validated;


### 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;


### 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 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 and , therefore , condemns his missions carried out with a clear political purpose which are not in line with the ethical standards and principles expected from the court; recalls , in this regard , 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 article 6(2) of the ethical guidelines of the court acknowledges that close relationships can make it difficult to adhere to the equal treatment principle , while the article 3(5) of its code of conduct prohibits spouses , partners and direct family from being part of the cabinets 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 denotes a close relationship clearly comparable to the prohibited situations as that can generate the impression of a potential conflict of interest or a violation of the principle of equal treatment , even if the secretary-general of the court is its appointing authority and 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; regrets the infringement of the right to privacy of the concerned members of staff caused by the publication of their names in the press;


### 35. appreciated that the court publishes its members’ missions on its website’s transparency portal but encourages the court to nevertheless explore the possibility of joining the eu transparency register on the basis of a service level agreement; ### 35. notes that the court publishes its members’ missions on its website’s transparency portal but only for the current year; calls on the court to publish and maintain the information on the members’ missions in previous years; encourages the court to explore the possibility of joining the eu transparency register on the basis of a service level agreement;


### 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; finds it unacceptable , however , that the court has had only 16 female members out of a total of 112 members since its establishment in 1977 (85.7% male , 14.3% female); recalls that the council appoints the members of the court of auditors after consultation with parliament and understands that the nomination procedure for the members of the court is a complex framework that 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 inform the council and the member states involved so that gender balance is considered in the nomination decisions;


### 70. is aware that as per 16 march 2020 a generalised home working regime was established and that that regime was constantly adapted , proving an effective management flexibility; encourages the court to fully integrate in its internal management strategy the lessons drawn from the outbreak of the covid-19 pandemic in terms of business continuity and crisis management approaches , of it responsiveness and of resiliency of the organisation , effectiveness of the communication and flexibility of the working processes; ### 70. is aware that as per 16 march 2020 a generalised home working regime was established and that that regime was constantly adapted , proving an effective management flexibility; encourages the court to fully integrate in its internal management strategy the lessons drawn from the outbreak of the covid-19 pandemic in terms of business continuity and crisis management approaches , it responsiveness and of resiliency of the organisation , duty of care towards its staff , effectiveness of the internal communication and flexibility of the working processes;


### 7. takes note of the number of fraudulent irregularities reported in 2020 (989 cases) and their related financial value (approximately eur 361.42 million); ### 7. takes note that the number of irregularities reported as fraudulent varies extremely among member states; reminding that the these figures measure the results of member states’ work to counter fraud and other illegal activities and should not be interpreted as indicating the level of fraud in the member states territories , expresses some concerns about the different approach used by member states of criminal law to protect the eu budget; calls on the commission to address these differences between the member states and to consider new harmonising measures;


### 9. takes into consideration the fact that the number of non-fraudulent irregularities registered in 2020 (8 737 cases , of which 5 371 cases related to expenditure) was lower than in the previous years , and that the drop in detection and reporting in certain areas of spending cannot easily be explained and is of concern; notes that the total related financial value of these cases is approximately eur 967.02 million; ### 9. takes into consideration the fact that the number of non-fraudulent irregularities registered in 2020 (8 737 cases , of which 5 371 cases related to expenditure) was lower than in the previous years , and that the drop in detection and reporting in certain areas of spending cannot easily be explained and is of concern; notes that the total related financial value of these cases is approximately eur 967.02 million; underlines that the drop in total number of reported irregularities cannot be considered as a sign of positive or negative development , but should be seen in relation to new emerging challenges , linked to new ways of managing and spending eu funds; takes note that fraud is becoming increasingly appealing for organised crime[1a] , which is a significant threat to the union financial interests but also for citizens trust in pubic authorities , eroding rule of law and fundamental rights; regrets that many member states do not have any specific legislation to fight against organised crime including of mafia type;


### 18. notes that , over the period 2016-2020 , the detection of fraud in the context of the common agricultural policy (cap) was concentrated in a small number of member states and that this was not substantiated by a similar level of payments to those member states from the cap budget; notes moreover that , the majority of fraudulent irregularities concerning support to agriculture involved the use of false documents or false requests for aid , and that their number remained largely stable; observes furthermore that , as a proportion of the payments received by the member states , the rural development part of the budget was more affected by fraud than support for agriculture , with the exception of market measures , for which incidences of fraud were higher than for rural development; notes that in relation to rural development , the falsification of documents was the main fraudulent practice; ### 18. notes that , over the period 2016-2020 , the detection of fraud in the context of the common agricultural policy (cap) was concentrated in a small number of member states and that this was not substantiated by a similar level of payments to those member states from the cap budget; notes moreover that , the majority of fraudulent irregularities concerning support to agriculture involved the use of false documents or false requests for aid , and that their number remained largely stable; observes furthermore that , as a proportion of the payments received by the member states , the rural development part of the budget was more affected by fraud than support for agriculture , with the exception of market measures , for which incidences of fraud were higher than for rural development; notes that in relation to rural development , the falsification of documents was the main fraudulent practice; expresses concerns that the slow start in reporting fraudulent irregularities related to rural development for 2014-2020 may indicates insufficient detection efforts in member states;