### 32. welcomes the fact that the eppo became operational on 1 june 2021; expects its first annual report very soon; deeply regrets that there are still five member states not participating in the eppo; calls on these member states to join the eppo as soon as possible; ### 32. welcomes the fact that the eppo became operational on 1june 2021; expects its first annual report very soon; deeply regrets that there are still five member states not participating in the eppo , including poland , hungary , sweden , denmark and ireland; calls on these member states to join the eppo as soon as possible; is concerned that poland refuses any kind of cooperation with the eppo , while , from the non-participating countries , it counts the highest number of investigations involving its citizens;


### 38. welcomes the adoption of regulation (eu , euratom) 2020/2092 on a general regime of conditionality for the protection of the union budget; reiterates that it entered into force on 1 january 2021 and that it has therefore been applicable since then; ### 38. welcomes the adoption of regulation (eu , euratom)2020/2092 on a general regime of conditionality for the protection of the unionbudget; notes the ruling of the european court of justice of 16 february 2022 dismissing he actions by hungary and poland against the rule of law conditionality regulation , as well as the court’s conclusions that the regulation is perfectly in line with eu law; reiterates that it entered into force on 1 january 2021 and that it has therefore been applicable since then;


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


### 42. considers that the financing of the eu has entered a new era with the adoption of the nextgenerationeu recovery plan and that this provides the eu’s anti-fraud architecture with additional challenges; is therefore strongly of the opinion that the anti-fraud architecture needs to be further strengthened; stresses that olaf , the eppo , europol and eurojust are understaffed and lacking in financial resources; reminds the commission and the council that every euro spent on monitoring and investigation returns to the eu budget; ### 42. considers that the financing of the eu has entered a new era with the adoption of the nextgenerationeu recovery plan and that this provides the eu’s anti-fraud architecture with additional challenges; is therefore strongly of the opinion that the anti-fraud architecture needs to be further strengthened; stresses that olaf , the eppo are understaffed and lacking in financial resources; reminds the commission and the council that every euro spent on monitoring and investigation returns to the eu budget;


### 1. underlines that the eib is a leading issuer and continuously contributes to innovations and developments in the capital markets while promoting the most rigorous standards; ### 1. underlines that the eib group continuously contributes to innovations and developments in the capital markets while promoting the most rigorous standards , implementing the eu’s desired financial architecture and implementing eu policies mostly in the domain of sustainable investment and development;


### 10. stresses that the european union’s 2021-2027 long-term budget (eur 1.2 trillion in current prices) , together with the next generation eu (ngeu) temporary recovery instrument (eur 806.9 billion in current prices) , are an unprecedented and unique response aimed at helping to repair the economic and social damage caused by the covid-19 pandemic and facilitating the digital and green transitions; ### 10. stresses that the european union’s 2021-2027 long-term budget (eur 1.2 trillion in current prices) , together with the next generation eu (ngeu) temporary recovery instrument (eur 806.9 billion in current prices) - of which 75% is managed by the eib , are an unprecedented and unique response aimed at helping to repair the economic and social damage caused by the covid-19 pandemic and facilitating the digital and green transitions;


### 13. notes with appreciation that despite the general context of uncertainty in the global financial markets caused by the covid-19 pandemic , the eib continues to maintain a robust liquidity position; ### 13. notes with appreciation that despite the general context of uncertainty in the global financial markets caused by the covid-19 pandemic , the eib continues to maintain a robust liquidity position and highest credit rating;


### 20. praises the eib group , whose financial support in 2021 to over 431 000 smes and mid-caps sustained 4.5 million jobs; recalls that the eib’s support to smes accounts for 47 % of the overall volume of financing signed by the eib and almost all of the eif’s activities; recalls that , in absolute terms , in 2021 sme financing represented eur 45 billion of the eib group’s total lending of eur 94.9 billion , offered at favourable financing terms in the form of lower interest rates and/or longer maturities and advisory services; calls on the eib to continue its actions and enhance support with additional growth capital to enable smes to scale up their operations; ### 20. welcomes the eib group's efforts , whose financial support in 2021 to over 431 000 smes and mid-caps sustained 4.5 million jobs; recalls that the eib’s support to smes accounts for 47% of the overall volume of financing signed by the eib and almost all of the eif’s activities; recalls that , in absolute terms , in 2021 sme financing represented eur 45 billion of the eib group’s total lending of eur 94.9 billion , offered at favourable financing terms in the form of lower interest rates and/or longer maturities and advisory services; calls on the eib to continue its actions and enhance support with additional growth capital to enable smes to scale up their operations;


### 23. stresses that the requirement for financial intermediaries and corporate clients to draw up decarbonisation plans as soon as possible and at the latest by the end of 2025 must not prevent smes from accessing finance; ### 23. stresses that the requirement for financial intermediaries and corporate clients to draw up decarbonisation plans as soon as possible and at the latest by the end of 2025 must not prevent smes from accessing finance; however it is a crucial requirement in light of the eib’s ambitions of becoming the eu’s climate bank and achieving the rate of at least 50% of financing going into green and sustainable projects;


### 24. is aware that the eib’s actions connect climate , innovation and development and recognises that innovation and technology are key enablers for the transition to a net-zero emission economy; welcomes the partnership between the commission and the breakthrough energy catalyst aiming at mobilising up to usd 1 billion over the 2022-2026 period in order to accelerate the deployment and commercialisation of innovative technologies that will help deliver european green deal ambitions and the european union’s 2030 climate targets; ### 24. is aware that the eib’s actions connected to climate , innovation and development and recognises that innovation and technology are key enablers for the transition to a net-zero emission economy; welcomes the partnership between the commission and the breakthrough energy catalyst aiming at mobilising up to usd 1 billion over the 2022-2026 period in order to accelerate the deployment and commercialisation of innovative technologies that will help deliver european green deal ambitions and the european union’s 2030 climate targets;


### 30. notes that the committee hosted 47 trainees in 2020 , all awarded with a monthly grant and an additional eur 100 lump sum in order to cover the costs related to telework; observes that unpaid study visits were offered to eight trainees in addition to three short-term study visits which started in 2019 and continued into 2020; reiterates the call on the committee to make sure that all of its trainees receive a decent remuneration; ### 30. notes that the committee hosted 47 trainees in 2020 , all awarded with a monthly grant and an additional eur 100 lump sum in order to cover the costs related to telework; regrets that unpaid study visits were offered to eight trainees in addition to three short-term study visits which started in 2019 and continued into 2020; reiterates the call on the committee to make sure that all of its trainees receive a decent remuneration;


### 32. acknowledges that the agreement between the european parliament and the european commission on the transparency register for organisations and self-employed individuals engaged in eu policy-making and policy implementation1 and the interinstitutional agreement of 20 may 2021 between the european parliament , the council of the european union and the european commission on a mandatory transparency register2 , while allowing the voluntary involvement of union institutions , bodies , offices and agencies , do not cover the activities of regional and local authorities and the associations representing them; objects , however , to the view of the committee that the use of the transparency register set up by those agreements has limited relevance and still deems the practical guide on the interaction of staff with external entities to be valid (dating back to 2018); encourages the committee to undertake actions to enhance the transparency of its interactions with interest representatives; ### 32. acknowledges that the agreement between the european parliament and the european commission on the transparency register for organisations and self-employed individuals engaged in eu policy-making and policy implementation1 and the interinstitutional agreement of 20 may 2021 between the european parliament , the council of the european union and the european commission on a mandatory transparency register2 , while allowing the voluntary involvement of union institutions , bodies , offices and agencies , do not cover the activities of regional and local authorities and the associations representing them; objects , however , to the view of the committee that the use of the transparency register set up by those agreements has limited relevance and still deems the practical guide on the interaction of staff with external entities to be valid (dating back to 2018); encourages the committee to undertake actions to enhance the transparency of its interactions with interest representatives; urges the committee to start the procedure to join the interinstitutional agreement on a mandatory transparency register;


### 38. welcomes the creation of a deputy data protection officer to guarantee business-continuity and to reinforce the committee’s capabilities in that specific area; encourages the committee to undertake awareness-rising actions and to organise training courses for members of staff handling personal data; ### 38. welcomes the creation of a deputy data protection officer to guarantee business-continuity and to reinforce the committee’s capabilities in that specific area; encourages the committee to undertake awareness-rising actions and to organise training courses for members of staff handling personal data; notes that , at the request of the edps , the committee mapped the transfers of personal data to third countries and concluded that no activities were affected; notes the fact that the committee signed the enrolment linking it to an interinstitutional framework contract with microsoft and that it has no separate individual license agreements in place with microsoft anymore; appreciates the committee’s active policy on open-source technology; encourages the committee to further prioritise open source technology in order to retain control over its own technical systems , avoid dependency and vendor lock-in , provide stronger safeguards for user’s privacy and data protection , and increase security and transparency for the public;


### 46. welcomes the inter-institutional framework contract that gives the committee access to the green public procurement helpdesk , which is focused on sustainable development , environmental issues and social aspects of public procurement; notes that the committee applies its environmental policy in each and every relevant procurement process , something that is also screened as part of the emas; ### 46. welcomes the inter-institutional framework contract that gives the committee access to the green public procurement helpdesk , which is focused on sustainable development , environmental issues and social aspects of public procurement; notes that the committee applies its environmental policy in each and every relevant procurement process , something that is also screened as part of the emas; welcomes the fact that the electricity consumed by the committee is exclusively provided by green energy from sustainable sources;


### 47. highlights the campaign aimed at mobilising committee members and the larger constituencies of local and regional authorities to take positive actions for sustainable development and green transition (i.e. urban greening , building energy efficiency , sustainable mobility etc.) , taking advantage of reinforced cooperation with parliament`s directorate for communication and with the active participation of members of parliament; ### 47. highlights the ''green deal going local'' campaign aimed at mobilising committee members and the larger constituencies of local and regional authorities to take positive actions for sustainable development and green transition (i.e. urban greening , building energy efficiency , sustainable mobility etc.) , taking advantage of reinforced cooperation with parliament`s directorate for communication and with the active participation of members of parliament;


### 48. welcomes the external comprehensive evaluation of the committee’s communication strategy 2015-2020; understands that the covid-19 pandemic has forced a digital acceleration of public communication; stresses the importance of maximising the committee’s outreach through the creation of synergies between the union institutions and the over one million regional and local elected politicians represented by the committee; encourages the committee to take advantage of the opportunities offered by its presence on social media and at the same time to explore the possible use of alternative platforms; ### 48. welcomes the external comprehensive evaluation of the committee’s communication strategy 2015-2020; understands that the covid-19 pandemic has forced a digital acceleration of public communication; stresses the importance of maximising the committee’s outreach through the creation of synergies between the union institutions and the over one million regional and local elected politicians represented by the committee; encourages the committee to take advantage of the opportunities offered by its presence on social media and at the same time to explore the possible use of alternative open-source platforms;


### 49. underlines the campaigns and activities carried out in 2020 targeting interest groups , in particular the memoranda of understanding and action plans with european and national associations representing local and regional interests that include clauses on cooperation and communication matters; understands that the covid-19 pandemic forced the committee to temporally pause its citizens’ dialogues; ### 49. underlines the campaigns and activities carried out in 2020 targeting interest groups , in particular the memoranda of understanding and action plans with european and national associations representing local and regional interests that include clauses on cooperation and communication matters; understands that the covid-19 pandemic forced the committee to temporally pause its citizens’ dialogues; recommends to move the citizens dialogues online to ensure the continuity of this important activity in bringing the union institutions closer to the people of europe;


### 4. notes that the budgetary implementation of the edf is now limited to payments on commitments made before the 31 december 2020 end date and that global europe - ndici and general union budget rules now apply; calls for strict implementation of the human rights based approach , with human rights being at the centre of all actions , in accordance with the commission’s toolbox on this approach. ### 4. notes that the budgetary implementation of the edf is now limited to payments on commitments made before the 31 december 2020 end date and that global europe - ndici and general union budget rules now apply; calls for strict implementation of the human rights based approach , with human rights being at the centre of all actions , in accordance with the commission’s toolbox on this approach; in this regard , is particularly concerned about the possible misuse of development funds for mobility restriction and border control purposes , including those of the eu emergency trust fund for africa (eutf) , and the reported human rights violations linked to the eutf in libya , ethiopia , eritrea and niger;


### 1. draws attention to the context in which official development assistance (oda) is now provided , marked by the covid pandemic , the aggravating climate crisis , the relentless growth of the needs of humanitarian aid , developing countries’ woefully inadequate financial and other resources to respond to the challenges they face , the reversal of the progress towards key sustainable development goals , including those to eradicate poverty and hunger , and the continued global failure to scale up climate action to the urgent need; ### 1. draws attention to the context in which official development assistance (oda) is now provided , marked by a recurrent funding gap , the covid pandemic , the aggravating climate and biodiversity crisis , the relentless growth of the needs of humanitarian aid and lack of means to address them properly , developing countries’ , notably the least developed countries (ldcs) woefully inadequate financial and technical resources to respond to the challenges they face , the reversal of the progress towards key sustainable development goals , including those to eradicate poverty and hunger , and the continued global failure to scale up climate action to the urgent need of reaching the objectives of the paris agreement with a pathway compatible with the objective of limiting global warming to under 1 ,5°c as well as improving resilience to adverse climate change impacts;


### 2. insists that the union and its member states scale up their oda and climate finance so as to honour their commitments , that maximum efficiency of the spending be sought , that policy coherence for development (pcd) be practiced in a more convincing way and that new efforts to create an enabling international environment for domestic resource mobilisation (drm) be made; takes the view that well-functioning pcd and support for drm should be considered part and parcel of sound financial management as these are means to increase the efficiency of eu action which do not need to imply significant additional costs to the union budget; ### 2. insists that the union and its member states scale up their oda and climate finance so as to honour their commitments , that maximum efficiency of the spending be sought according to the principle of aid effectiveness and partner country ownership , that policy coherence for development (pcd) be practiced in a more efficient and systematic way and that new efforts to create an enabling international environment for domestic resource mobilisation (drm) be made; takes the view that well-functioning pcd and support for drm should be considered part and parcel of sound financial management as these are means to increase the efficiency of eu action which imply concrete initiatives , such as supporting the fight against corruption and the development of progressive tax systems , tackling tax avoidance and evasion;


### 3. expresses disappointment about the continued absence of major action by the commission on the recommendations of the external evaluation of the union’s pcd1 , ordered by the commission and received in 2018; ### 3. expresses disappointment about the continued absence of major action by the commission on the recommendations of the external evaluation of the union’s pcd , ordered by the commission and received in 2018; stresses that more efforts must be undertaken to comply with pcd principles , especially for the union trade , agricultural , fisheries , environment , climate , migration , foreign and security policies , in order to achieve aid effectiveness objectives; reiterates that pcd must be an important objective of the joined-up approach designed in ndici-global europe; reiterates its call for an in-depth analysis on the impact of economic partnership agreements (epas) on local economies and intra-regional trade to address concerns about their implementation in terms of regional integration and industrialisation;


### 12. notes that the authority welcomes the european parliament’s positive appraisal of the authority’s involvement in the area of sustainable finance; notes that the authority continues to contribute actively to the development of the union regulatory framework for sustainability that is required to meet the political ambition and pressing timetable of the european green deal , especially in relation to the directive 2014/95/eu of the european parliament and of the council of 22 october 2014 amending directive 2013/34/eu as regards disclosure of non-financial and diversity information by certain large undertakings and groups , regulation (eu) 2019/2088 of the european parliament and of the council of 27 november 2019 on sustainability-related disclosures in the financial services sector and the regulation (eu) 2020/852 of the european parliament and of the council of 18 june 2020 on the establishment of a framework to facilitate sustainable investment , and amending regulation (eu) 2019/2088; ### 12. notes that the authority welcomes the european parliament’s positive appraisal of the authority’s involvement in the area of sustainable finance , to ensure transparency about the sustainability impacts and risks for financial products and markets; notes with satisfaction that the authority continues to contribute actively to the development of the union regulatory and practical framework for sustainability that is required to meet the political ambition and pressing timetable of the european green deal , especially in relation to the directive 2014/95/eu of the european parliament and of the council of 22 october 2014 amending directive 2013/34/eu as regards disclosure of non-financial and diversity information by certain large undertakings and groups , regulation (eu)2019/2088 of the european parliament and of the council of 27 november 2019 on sustainability-related disclosures in the financial services sector and the regulation (eu) 2020/852 of the european parliament and of the council of 18 june 2020 on the establishment of a framework to facilitate sustainable investment , and amending regulation (eu) 2019/2088; welcomes in that regard the authority’s sustainable finance strategy that was published on 6 february 2020 , that , among other things , prioritised the integration of sustainability into the single rulebook;


### 16. notes that when teleworking arrangements were introduced as a result of the covid-19 pandemic , the authority organised online sessions following its policy on protecting the dignity of the person and preventing psychological and sexual harassment; welcomes that in 2020 there were no harassment cases reported , investigated , or taken before the court; ### 16. notes with satisfaction that when teleworking arrangements were introduced as a result of the covid-19 pandemic , the authority organised online sessions following its policy on protecting the dignity of the person and preventing psychological and sexual harassment; welcomes that in 2020 there were no harassment cases reported , investigated , or taken before the court;


### 36. notes that despite the covid-19 pandemic , the ombudsman welcomed 13 trainees in 2020; welcomes that the ombudsman aimed to ensure the best possible traineeship conditions by slightly reducing and staggering the new arrivals and organising only one rather than two annual selections; ### 36. notes that despite the covid-19 pandemic , the ombudsman welcomed 13 trainees in 2020; welcomes that the ombudsman aimed to ensure the best possible traineeship conditions by slightly reducing and staggering the new arrivals and organising only one rather than two annual selections; congratulates the ombudsman for providing all trainees with monthly grant to cover living costs;


### 39. is aware of the fact that the ombudsman’s meetings are published on its website; encourages the ombudsman to link the host of the events and the participants of the meetings to the transparency register; ### 39. congratulates the ombudsman for publishing all meetings on its website and consistently using the transparency register to check that speakers or interlocutors in events or meetings are registered therein; encourages the ombudsman to link the host of the events and the participants of the meetings to the transparency register;


### 53. takes note of the ombudsman’s interest in joining some union institutions in a public pilot on alternative social media platforms aiming to mitigate the privacy risks associated with mainstream social media channels; ### 53. takes note of the ombudsman’s interest in joining some union institutions in a public pilot on alternative open-source social media platforms aiming to mitigate the privacy risks associated with mainstream social media channels;


### 10. notes that the design of the joint undertaking’s 2020 call for proposals did not ensure the fullest coverage of the four strategic demonstration topics , in line with its research agenda in the work plan; notes , in addition , that eligible and high-scored proposals for one of the demonstration topics had to be rejected for the benefit of another demonstration topic , for which several proposals were accepted for co-financing; ### 10. regrets that the design of the joint undertaking’s 2020 call for proposals did not ensure the fullest coverage of the four strategic demonstration topics , in line with its research agenda in the work plan; notes , in addition , that eligible and high-scored proposals for one of the demonstration topics had to be rejected for the benefit of another demonstration topic , for which several proposals were accepted for co-financing;


### 21. notes that the european anti-fraud office (olaf) closed an investigation in the first half of 2020 that found evidence of irregularities and fraud in the activities of two beneficiaries involved in horizon 2020 projects , including projects co-financed by the joint undertaking; notes , that in 2020 the joint undertaking has largely implemented the olaf recommendations in respect of these beneficiaries , this includes processing recoveries , terminating the participation of affected beneficiaries in most grant agreements and actively looking at other potentially problematic beneficiaries; notes , moreover , that the olaf report did not include any findings and conclusions linked to weaknesses in the internal control systems of the joint undertaking and that the financial impact of this case is below materiality levels; calls on the joint undertaking to report to the discharge authority on that regard; ### 21. deplores that the european anti-fraud office (olaf) closed an investigation in the first half of 2020 that found evidence of irregularities and fraud in the activities of two beneficiaries involved in horizon 2020 projects , including projects co-financed by the joint undertaking; notes , that in 2020 the joint undertaking has largely implemented the olaf recommendations in respect of these beneficiaries , this includes processing recoveries , terminating the participation of affected beneficiaries in most grant agreements and actively looking at other potentially problematic beneficiaries; notes , moreover , that the olaf report did not include any findings and conclusions linked to weaknesses in the internal control systems of the joint undertaking and that the financial impact of this case is below materiality levels; calls on the joint undertaking to report to the discharge authority on that regard;


### 23. notes that an anti-fraud strategy is in place covering the prevention and detection of potential fraud as well as the conditions for investigating it; notes that the anti-fraud strategy for grant management is developed and implemented in cooperation with services of the commission , executive agencies and joint undertakings that implement the horizon 2020 framework programme; notes , moreover , that the staff of the joint undertaking is continuously updated about the identification of fraud risks , and dedicated tools are made available for the prevention , detection and reporting of suspicious cases; ### 23. notes that an anti-fraud strategy is in place covering the prevention and detection of potential fraud as well as the conditions for investigating it; notes that the anti-fraud strategy for grant management is developed and implemented in cooperation with services of the commission , executive agencies and joint undertakings that implement the horizon 2020 framework programme; notes , moreover , that the staff of the joint undertaking is continuously updated about the identification of fraud risks , and dedicated tools are made available for the prevention , detection and reporting of suspicious cases; invites the joint undertaking to consider implementation of a permanent and robust training scheme for its employees , especially those working directly with calls for proposals and grants , in order to strengthen ethical standards and minimise the risk of unethical behaviour occurring , having a negative impact on sound financial management;


### 12. welcomes the fact that the proportion of women in management positions continued to increase (from 39% in 2019 to 41% in 2020); ### 12. welcomes the fact that the proportion of women in management positions continued to increase (from 39% in 2019 to 41% in 2020); notes , however , the persistent imbalance concerning the number of women among the judges of both the court of justice and the general court; exhorts , once again , the members of the council to address this situation by actively promoting gender parity in the appointment of judges , in line with the principles enshrined in article 8 tfeu and article 23 of the charter of fundamental rights of the european union , and with the commitments taken under regulations 2015/2422 and 2019/629;


### 26. appreciates that a series of training courses for all managers were based on the concept of human management , including modules focused on self-knowledge and emotion management designed to improve mental health in the workplace; welcomes the training courses provided , offered in a virtual format for all staff , in the fields of conflict management and burnout prevention; ### 26. appreciates that a series of training courses for all managers were based on the concept of human management , including modules focused on self-knowledge and emotion management designed to improve mental health in the workplace; welcomes the training courses provided , offered in a virtual format for all staff , in the fields of conflict management and burnout prevention; remains concerned , however , by the high number of burnouts occurring at the cjeu over the past years; asks the cjeu to monitor the situation and make use of staff satisfaction surveys to understand where the problems might come from;


### 40. notes that the court of justice and the general court were forced to cancel or postpone all hearings scheduled to take place between mid-march and early june 2020; notes that the court of justice decided to replace a number of hearings with questions requiring a written answer; observes that a similar solution could not be implemented at the general court as the rules of procedure provide that a hearing must be held when a main party submits a reasoned request to that effect; praises the deployment of human , technical and financial resources to design and implement a single , secure videoconferencing system with potentially simultaneous interpretation for the 24 official languages for the benefit of parties’ representatives unable to travel to luxembourg due to travel restrictions in the member states; ### 40. notes that the court of justice and the general court were forced to cancel or postpone all hearings scheduled to take place between mid-march and early june 2020 because of the covid-19 pandemic and the lack of it infrastructure in place; regrets that no secure videoconferencing system , usable for the purpose of hearings , was put in place at the cjeu before mid-2020; notes that the court of justice decided to replace a number of hearings with questions requiring a written answer; observes that a similar solution could not be implemented at the general court as the rules of procedure provide that a hearing must be held when a main party submits a reasoned request to that effect; praises the deployment of human , technical and financial resources to design and implement a single , secure videoconferencing system with potentially simultaneous interpretation for the 24 official languages for the benefit of parties’ representatives unable to travel to luxembourg due to travel restrictions in the member states;


### 45. welcomes the reference to the ‘european ethical charter on the use of artificial intelligence in judicial systems and their environment’ by the european commission for the efficiency of justice as well as the fact that tasks performed using artificial intelligence (ai) will be monitored by a human operator; encourages the cjeu to keep exploring the increasing role that ai solutions could have in the judicial system; ### 45. recalls its concerns about the human rights implications of using artificial intelligence (ai) in judiciary systems; welcomes the reference to the ‘european ethical charter on the use of artificial intelligence in judicial systems and their environment’ by the european commission for the efficiency of justice as well as the fact that tasks performed using ai will always be monitored and resolved by a human operator; stresses that the increase in the number of cases must not impede on the quality of the legal analysis of the cjeu; asks the cjeu to inform the parliament about the operators of the ai tools used; warns the cjeu of the risks to privacy and security when using external cloud computing services;


### 54. welcomes that the cjeu is committed to foster a reasonable and responsible use of paper and to reduce its consumption that has decreased drastically (a reduction of 63 ,7 % compared to 2015 and 56 % compared to 2019); welcomes the cjeu practices of having , since 2020 , 100 % of the paper currently used originating from sustainably managed forests , which is a criterion of excellence in paper management according to the sectoral reference document published by the commission; ### 54. welcomes that the cjeu is committed to foster a reasonable and responsible use of paper and to reduce its consumption that has decreased drastically (a reduction of 63 ,7 % compared to 2015 and 56 % compared to 2019); notes , however , that white paper still represented a budget of eur 640 000 in 2020; asks to cjeu to continue its efforts towards becoming a paperless institution; welcomes the cjeu practices of having , since 2020 , 100 % of the paper currently used originating from sustainably managed forests , which is a criterion of excellence in paper management according to the sectoral reference document published by the commission;


### 7. welcomes the fact that the average length of proceedings for cases concluded before both courts fell to 15.4 months , which is the lowest ever level; ### 7. notes the fact that the average length of proceedings for cases concluded before both courts fell to 15.4 months , which is the lowest ever level;


### 11. points out that in 2020 three members each left the court of justice and the general court , with two members arriving at the court of justice; notes that , in line with the decision to gradually double the number of judges , there are now 49 judges at the general court; points out that the court of auditors took the view that ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] the necessity and effectiveness of the increase to 54 judges’1; welcomes the fact that on 21 december 2020 the court forwarded this report to parliament , the council and the commission2; notes , however , that the report adopts a cautious conclusion on the effectiveness of this increase3; ### 11. points out that in 2020 three members each left the court of justice and the general court , with two members arriving at the court of justice; notes that , in line with the decision to gradually double the number of judges , there are now 49 judges at the general court; points out that the court of auditors , which is not tasked with reviewing the quality of judicial decisions nor the reform of the general court , recalled that ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering its efficiency , the necessity and effectiveness of the increase to [54] judges , the use and effectiveness of resources and the further establishment of specialised chambers and/or other structural changes’1; welcomes the fact that on 21 december 2020 the court forwarded this report to parliament , the council and the commission2; notes , however , that the report conveys that , though positive trends have been identified , no definitive conclusions can be drawn as yet with regard to the effectiveness of this increase3;


### 17. understands that the current provisions on procurement set down in the financial regulation for application by delegations in third countries have proved to be inefficient; agrees with the eeas’ call for a revision of the relevant procurement provisions either by the integration of a separate chapter for delegations in third countries or by adjusting the value threshold , in both cases aiming to adapt the rules in force to the capacities and the local context of the delegations; ### 17. understands that the current provisions on procurement set down in the financial regulation for application by delegations in third countries have proved to be inefficient; agrees with the eeas’ call for a revision of the relevant procurement provisions either by the integration of a separate chapter for delegations in third countries , in both cases aiming to adapt the rules in force to the capacities and the local context of the delegations;


### 43. notes that in 2020 the eeas recruited 41 remunerated blue book trainees for a 5-month traineeship in its hq; notes that 385 trainees were employed for 101 delegations , for traineeships with an average length of 5 months; points out that 39 traineeships were unpaid; notes that all the trainees received a personal computer to telework; calls on the eeas to take the appropriate steps to ensure that all its trainees receive a decent remuneration; ### 43. notes that in 2020 the eeas recruited 41 remunerated blue book trainees for a 5-month traineeship in its hq; notes that 385 trainees were employed for 101 delegations , for traineeships with an average length of 5 months; regrets that 39 traineeships were still unpaid; notes that all the trainees received a personal computer to telework; calls on the eeas to take the urgent steps to ensure that all its trainees receive a decent remuneration; recommends to allocate more budget to pay trainees;


### 46. notes that in 2020 the eeas examined 25 notifications of intention to engage in an occupational activity after leaving the service , out of which six notifications came from former senior members of staff; welcomes the retroactive publication of its decisions on occupational activities of former senior officials in compliance with article 16(3) of the staff regulations; is aware of the automatic application of a lobbying and advocacy ban to every official having left the service; ### 46. notes that in 2020 the eeas examined only 25 notifications of intention to engage in an occupational activity after leaving the service , out of which six notifications came from former senior members of staff; asks the eeas to automatically request information on the intended occupation of senior staff members leaving their positions; underlines that the geopolitical sensitive information senior staff members have access to cannot be compromised; welcomes the retroactive publication of its decisions on occupational activities of former senior officials in compliance with article 16(3) of the staff regulations; is aware of the automatic application of a lobbying and advocacy ban to every official having left the service;


### 49. observes that eeas has received 20 requests for information from olaf related to possible cases of fraud , involving union staff or external actors and in the case of five of them olaf decided to open an investigation; observes that the ombudsman has handled 14 cases concerning eeas without issuing any recommendation; welcomes that cooperation with the eppo is being explored on the advice and with the support of olaf; ### 49. observes that eeas has received 20 requests for information from olaf related to possible cases of fraud , involving union staff or external actors and in the case of five of them olaf decided to open an investigation; observes that the ombudsman has handled 14 cases concerning eeas without issuing any recommendation; welcomes that cooperation with the eppo is being explored on the advice and with the support of olaf; calls on the eeas to timely and diligently inform the discharge authority about the outcome of those investigations;


### 57. supports the eeas in its efforts to increase the use of colocations in its delegations , which has more than doubled over the past 5 years (from 20 in 2011 to 116 in 2020) and represents 7 % of the total office surface; appreciates that the management of colocations viathe framework agreement with each colocation partner has facilitated the recovery of eur 12 million of costs in 2020; ### 57. supports the eeas in its efforts to increase the use of colocations in its delegations , which has more than quadrupled over the past 5 years (from 20 in 2011 to 116 in 2020) and represents 7 % of the total office surface; appreciates that the management of colocations viathe framework agreement with each colocation partner has facilitated the recovery of eur 12 million of costs in 2020;


### 2. highlights the central role played by the european external action service (eeas) in conducting the union’s external policy and welcomes that it lived up to the many challenges over the 10 years of its existence; notes , however , that enhanced eeas performance has to be underpinned by a corresponding staff increase; calls for sufficient human resources to be made available in order to deliver on the union’s external policy priorities; ### 2. highlights the central role played by the european external action service (eeas) in conducting the union’s external policy and welcomes that it lived up to the many challenges over the 10 years of its existence; notes , however , that enhanced eeas performance has to be underpinned by a corresponding staff increase and a stronger eu esprit de corps within the eeas; calls for sufficient human resources to be made available in order to deliver on the union’s external policy priorities;


### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite slightly positive trends in previous years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; points also to a remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances; ### 3. notes the lack of diversity and remaining gender and geographical imbalances within the eeas staff , despite slightly positive trends in previous years; reiterates the importance of ensuring greater diversity , gender equality and a balanced distribution in terms of geographical origin among staff within different categories and grades , particularly at middle and senior management levels; calls on the eeas to lead by example , as set out in the gender action plan iii , and significantly improve the representation of women and marginalised groups across all levels , with the goal to establish gender parity in leadership and management positions , gender-responsive leadership and gender-sensitive recruitment processes as soon as possible; calls on all member states to nominate more women and candidates from marginalised groups to seconded positions in the eeas; points also to a remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances;


### 4. welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation; stresses the continuous need to fight foreign propaganda and expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for providing it with the necessary financial and personnel resources; ### 4. welcomes the eca’s special report on disinformation affecting the union and calls for implementing the eca recommendations in the union’s action plan against disinformation based on a published timeline; believes that improvements to the coordination and accountability of eu actions against disinformation and to the operational arrangements of the stratcom division and its task forces should be treated as a priority , including enhancing engagement with council and parliament and reaching recruitment targets; stresses the continuous need to fight foreign propaganda and expose disinformation and malicious foreign influence; underlines the importance of the eeas strategic communication task force and calls for providing it with the necessary financial and personnel resources;


### 5. highlights that the new mff 2021-2027 , the last programmes for which were adopted in 2021 , coupled with the nextgenerationeu recovery plan , provides the eu with eur 1.8 trillion , representing an unprecedented volume of resources; ### 5. highlights that the new mff 2021-2027 , the last programmes which were adopted in 2021 , coupled with the nextgenerationeu recovery plan , provides the eu with eur 1.8 trillion , representing an unprecedented volume of resources for which the auditing measures foreseen by the councilare rather poor;


### 11. observes with concern that the great majority of reported irregularities (fraudulent and non-fraudulent) are detected during ex post controls and that this results in a significant time lag between the moment in which irregularities are committed and when they are reported to the commission , with this lag averaging from two and a half to three years; ### 11. observes with concern that the great majority of reported irregularities (fraudulent and non-fraudulent) are detected during ex post controls and that this results in a significant time lag between the moment in which irregularities are committed and when they are reported to the commission , with this lag averaging from two and a half to three years; is also concerned that some member states do not report any irregularities , which might also indicate insufficient detection efforts;


### 29. observes that , in esif matters , infringements of public procurement rules were the most frequently reported non-fraudulent irregularities , but only in 4 % of these cases was fraud detected; believes that enhanced transparency in public procurement would ensure sounder management of resources; takes the view that reducing single bids , encouraging the adoption of electronic public procurement systems , and providing training on public procurement for micro , small and medium-sized enterprises would help boost participation and facilitate public scrutiny and controls , increase competition in public contracts and allow more efficient use of eu funds in public procurement , while reducing the risk of fraud and irregularities; ### 29. observes that , in esif matters , infringements of public procurement rules were the most frequently reported non-fraudulent irregularities , but only in 4% of these cases was fraud detected; believes that enhanced transparency in public procurement would ensure sounder management of resources; takes the view that reducing single bids by outlining them for ex-post controls , encouraging the adoption of electronic public procurement systems , and providing training on public procurement for micro , small and medium-sized enterprises would help boost participation and facilitate public scrutiny and controls , increase competition in public contracts and allow more efficient use of eu funds in public procurement , while reducing the risk of fraud and irregularities;


### 33. notes that despite the reported figure , the proportion of cases of suspected fraud that have not led to conviction remains high , while the share of cases in which fraud is established is low , suggesting the need to invest more in investigating and prosecuting such cases; ### 33. notes that despite the reported figure , the proportion of cases of suspected fraud that have not led to conviction remains high , while the share of cases in which fraud is established is low , suggesting the need to invest more in investigating and prosecuting such cases; notes that the average indictment rate based on olaf recommendations to member states decreased to only 35% in 2021; asks olaf and the commission to systematically follow-up with member states to understand why recommendations provided have not resulted in the launch of judicial proceedings;


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


### 11. notes the response given by parliament in the adversarial procedure which accepted the court’s recommendation; notes that in 2019 , parliament launched a project to automate the registration of attendance with biometric technology in the central attendance register and in the parliamentary chambers , and that this technology aimed to eliminate mistakes and ensure that only members entitled to the daily subsistence allowance actually receive it; regrets that due to the covid-19 pandemic the project has had some delays; notes that parliament’s administration , as mandated by its bureau , signed a contract for this project at the end of 2020 , and also that parliament’s data controller is currently assessing the european data protection supervisor’s recommendations which were received at the end of march 2021; ### 11. notes the response given by parliament in the adversarial procedure which accepted the court’s recommendation; notes that in 2019 , parliament launched a project to automate the registration of attendance with biometric technology in the central attendance register and signed a contract for this project at the end of 2020; stresses that the large-scale processing of biometric data should not become a normality; asks the bureau to develop an alternative solution that does not involve the processing of biometric data and ensures that only members entitled to the daily subsistence allowance actually receive it , in line with the european data protection supervisor’s recommendations , such as a system relying on badges or members’ mobile phones in combination with random and periodic checks by human monitoring;


### 71. notes that 17 new harassment cases were opened in 2020; stresses that efforts still need to be made to ensure that the two advisory committees dealing with harassment complaints concerning members and all members of staff gain more trust from victims of harassment , who may fear that their career or position in parliament would be at stake if they go through the whole harassment procedure , gather evidence and build their case; ### 71. notes with serious concern that 17 new harassment cases were opened in 2020; stresses that efforts still need to be made to ensure that the two advisory committees dealing with harassment complaints concerning members and all members of staff gain more trust from victims of harassment , who may fear that their career or position in parliament would be at stake if they go through the whole harassment procedure , gather evidence and build their case; urges the bureau and secretariat to implement the actions as repeatedly called for in the resolutions on harassment of 26 october 2017 (217/2897 (rsp))1a , 28 november 2019 (2019/2855 (rsp))1b and 10 december 2021 (2021/2986 (rsp))1c , including , notably , publishing the results of an external audit on the current anti-harassment structure in place and making anti-harassment training mandatory for all members and staff , including persons in managerial roles in the different directorates-general and political groups;


### 109. recalls that , according to article 38 of regulation (eu , euratom) no 1141/2014 , parliament adopted its report on the application of the regulation on 26 october 202110 ; welcomes the commission legislative proposal of 25 november 2021 to amend the regulation11 ; ### 109. recalls that , according to article 38 of regulation (eu , euratom) no 1141/20149a , parliament adopted its report on the application of the regulation on 26 october 202110 ; welcomes the commission legislative proposal of 25 november 2021 to amend the regulation11 ; welcomes the fact that the commission clarified the rules regarding transparency and democratic accountability of european political parties; regrets , however , that the commission did not take into consideration parliament’s call for more inclusive registration and membership criteria to ensure a fair representation for smaller european political parties;


### 110. believes that eu political parties and foundations should make greater use of new technologies in order to improve the transparency and traceability of donations and expenditure; is in favour of increasing transparency in the financing of eu political parties and foundations by creating an obligation for parliament to publish the annual financial statements that it receives from the parties and foundations; ### 110. believes that european political parties and foundations should make greater use of new technologies in order to improve the transparency and traceability of donations and expenditure;


### g. whereas the eib’s aaa rating is necessary to ensure appropriate market sources of financing and must be preserved; ### g. whereas the eib’s aaa rating is necessary to ensure appropriate market sources of financing at most preferential rates and must be , therefore , preserved;


### 15. welcomes the establishment of the egf as a new instrument within the eib’s portfolio that will provide up to eur 200 billion of additional financing; notes that as of 31 december 2020 , the eib had approved eur 2.7 billion , aiming to mobilise eur 27.8 billion of total financing; ### 15. welcomes the establishment of the egf as a new instrument within the eib’s portfolio that will provide up to eur 200 billion of additional financing; notes that as of 31 december 2020 , the eib had approved eur 2.7 billion , aiming to mobilise eur 27.8 billion of total financing; is , however , concerned about the compromised transparency of the intermediated transactions under egf and the increased risk-appetite for some transactions under egf;


### 20. reiterates its call for the strengthening of technical assistance for and the financial expertise of local and regional authorities , especially in regions with low investment capacity , in order to improve accessibility to eib funding; invites the eib group to intensify cooperation with national promotional banks and institutions; ### 20. reiterates its call for the strengthening of technical assistance in line with the eib’s policy of ‘lending , blending and advising’ for and the financial expertise of local and regional authorities , especially in regions with low investment capacity , in order to improve accessibility to eib funding; invites the eib group to intensify cooperation with national promotional banks and institutions;


### 23. notes that in july 2020 , the eib adopted project carbon footprint methodologies to provide guidance to eib staff on how to calculate the carbon footprint of the investment projects financed by the bank; ### 23. notes that in july 2020 , the eib adopted project carbon footprint methodologies to provide guidance to eib staff on how to calculate the carbon footprint of the investment projects financed by the bank; notes eib’s decision to refuse financing of any climate-negative projects involving traditional fossil fuels;


### 37. reiterates its calls for the extension of the right of access to information by the european court of auditors (eca) in respect of eib operations implementing eu policies; regrets the fact that the commission and the eib refer to the definition of the eca’s mandate as laid out in the tfeu in order to prevent the court from accessing information related to eib operations whose sole reason to exist is the implementation of the eu policies; ### 37. notes the new tripartite agreement signed between eca ,eib and the european commission allowing greater access and improved streamline of audited eib documents; reiterates , however , its calls for the extension of the right of access to information by the european court of auditors (eca) in respect of eib operations implementing eu policies; regrets the fact that the commission and the eib refer to the definition of the eca’s mandate as laid out in the tfeu in order to prevent the court from accessing information related to eib operations whose sole reason to exist is the implementation of the eu policies;


### 53. notes that , in 2020 , the ethics and compliance committee adopted three decisions concerning activities of former management committee members during their respective cooling-off periods; calls on the responsible committee to guarantee that during cooling-off periods , former management committee members carry out no business relations or lobbying activities with the eib group , irrespective to the portfolios held during their management committee mandates; ### 53. notes that , in 2020 , the ethics and compliance committee adopted three decisions concerning activities of former management committee members during their respective cooling-off periods; calls on the responsible committee to guarantee that during cooling-off periods , former management committee members carry out no business relations or lobbying activities with the eib group , irrespective to the portfolios held during their management committee mandates; reiterates the importance of putting in place policies preventing conflict of interest and revolving-doors phenomena;


### 57. expresses serious concerns at the lack of social dialogue at the eib , in particular to address concerns about harassment allegations and the working environment; urges the eib management to engage in constructive dialogue with staff in order to address their concerns and to foster trust and a culture of accountability; encourages the eib to launch surveys and consultations across its staff; ### 57. expresses serious concerns at the lack of social dialogue at the eib , in particular to address concerns about harassment allegations and the working environment; urges the eib management to engage in constructive dialogue with staff in order to address their concerns and to foster trust and a culture of accountability; encourages the eib to continue launching surveys and consultations across its staff; notes consecutively negative outcomes of staff surveys in recent years and urges the eib to implement tangible measures aiming at fixing issues reported by staff members , particularly which relates to internal mobility concerns;


### 6. notes from the court’s report that the imi2 joint undertaking experiences long project durations due to the nature of its research and that this situation is an example of varying degrees of achievement of contribution targets set by the joint undertakings’ regulations in relation to horizon 2020 activities , and that this presents the risk that the level of administrative resources needed to manage the joint undertaking’s funds in a timely manner , may not be sufficient , due to an increasing number of projects from multiple multiannual financial framework programmes being implemented simultaneously; ### 6. notes from the court’s report that the imi2 joint undertaking experiences long project durations due to the nature of its research and that this situation is an example of varying degrees of achievement of contribution targets set by the joint undertakings’ regulations in relation to horizon 2020 activities , and that this presents the risk that the level of administrative resources needed to manage the joint undertaking’s funds in a timely manner , may not be sufficient , due to an increasing number of projects from multiple multiannual financial framework programmes being implemented simultaneously; invites the imi2 joint undertaking to review its organisational structure and staffing needs in order to ensure business continuity in periods of significantly increased workflows;


### 9. notes that the imi2 joint undertaking launched a fast-track call for proposals on coronavirus treatments and diagnostics , resulting in 8 projects; notes , moreover , the launch of three additional calls for proposals featuring topics on rare diseases , infectious diseases , cancer , neurodegenerative diseases and autoimmune diseases; notes , furthermore , the signing of 19 new grant agreements for projects with a total combined budget of over eur 380 000 000 , bringing the total imi2 joint undertaking’s portfolio to 167 projects; notes that the new projects focus on cancer , diabetes , obesity , digital health , artificial intelligence , advanced therapies , drug discovery , and environmental issues; ### 9. notes that the imi2 joint undertaking launched a fast-track call for proposals on coronavirus treatments and diagnostics , resulting in 8 projects; notes , moreover , the launch of three additional calls for proposals featuring topics on rare diseases , infectious diseases , cancer , neurodegenerative diseases and autoimmune diseases; notes , furthermore , the signing of 19 new grant agreements for projects with a total combined budget of over eur 380 000 000 , bringing the total imi2 joint undertaking’s portfolio to 167 projects; notes that the new projects focus on cancer , diabetes , obesity , digital health , artificial intelligence , advanced therapies , drug discovery , and environmental issues; recalls that by selecting commercially interesting research topics for the pharmaceutical industry (such as diabetes or obesity) the imi2 joint undertaking is not meeting the goals that justified its creation , namely improving the development and availability of health technologies for unmet medical needs; thus , considers that the interim evaluation of imi2 joint undertaking realised in 2017 by the commission and concluding that the added value of imi2 joint undertaking for patients and for society in general is difficult to demonstrate is still valid;


### 11. notes that several new tools and processes generated by imi2 joint undertaking projects have been implemented by the industry participants (examples of such implementation are animal models , standards , biomarkers , standard operating procedures , use of screening platforms , clinical trial networks , etc.). data also shows that there were 176 implementation results in imi2 joint undertaking (versus a target of 50) and 482 implementation results for the imi joint undertaking and imi2 joint undertaking programmes considered together; notes , in addition , that 60 % of the projects involve patient organisations and healthcare professionals' associations as consortium partners , members of advisory boards , members of stakeholder groups etc. , and that this trend has remained stable during the course of the imi2 joint undertaking programme; ### 11. notes that several new tools and processes generated by imi2 joint undertaking projects have been implemented by the industry participants (examples of such implementation are animal models , standards , biomarkers , standard operating procedures , use of screening platforms , clinical trial networks , etc.). data also shows that there were 176 implementation results in imi2 joint undertaking (versus a target of 50) and 482 implementation results for the imi joint undertaking and imi2 joint undertaking programmes considered together; notes , in addition , that 60% of the projects involve patient organisations and healthcare professionals' associations as consortium partners , members of advisory boards , members of stakeholder groups etc. , and that this trend has remained stable during the course of the imi2 joint undertaking programme; is concerned however that imi2 joint undertaking projects still fail to guarantee affordability , accessibility and availability of publicly funded research results; calls in this regard the imi2 joint undertaking successor innovative health initiative joint undertaking to introduce immediately new requirements , according to which all beneficiaries of the union public funding for research and innovation for treatment , prevention or diagnosis shall commit to access , effectiveness , affordability and availability principles;


### 12. notes the observations of the court that certain procurement procedures of the authority contravened the financial regulation , in particular those related to the signing of a short-term banking agreement with a bank; notes that in that case , the authority significantly underestimated the contract’s value , resulting in the authority using the wrong type of procurement procedure; further notes that the authority initiated the procedure for signing a new contract for banking services only one week before the expiry of the previous one , exceptionally launching a negotiated procedure without prior publication with only one potential contractor , without providing justification for doing so; notes the court’s observation that the potential contractor’s offer did not meet the authority’s expectations , resulting in the authority requesting offers from other tenderers , without setting out any criteria for selecting the best offer , nor carrying out any proper evaluation of the offers it received , but accepting the original offer instead; notes that the signed contract included the charge of a negative interest rate on the authority’s deposited funds with the amount paid from january to august 2020 being eur 38 430 , instead of the estimated eur 11 808; notes the legal evaluation of the court , concluding that under annex i , article 14 of the financial regulation , based on the actual amount of negative interest paid , the tender procedure to apply should have been the one for low-value contracts , with a minimum of three offers that should have been sought from the outset and the court’s subsequent conclusion that the procurement procedure and the associated payments are deemed irregular; ### 12. notes with concern the observations of the court that certain procurement procedures of the authority contravened the financial regulation , in particular those related to the signing of a short-term banking agreement with a bank; notes that in that case , the authority significantly underestimated the contract’s value , resulting in the authority using the wrong type of procurement procedure; further notes that the authority initiated the procedure for signing a new contract for banking services only one week before the expiry of the previous one , exceptionally launching a negotiated procedure without prior publication with only one potential contractor , without providing justification for doing so; deplores the court’s observation that the potential contractor’s offer did not meet the authority’s expectations , resulting in the authority requesting offers from other tenderers , without setting out any criteria for selecting the best offer , nor carrying out any proper evaluation of the offers it received , but accepting the original offer instead; notes that the signed contract included the charge of a negative interest rate on the authority’s deposited funds with the amount paid from january to august 2020 being eur 38 430 , instead of the estimated eur 11 808; notes the legal evaluation of the court , concluding that under annex i , article 14 of the financial regulation , based on the actual amount of negative interest paid , the tender procedure to apply should have been the one for low-value contracts , with a minimum of three offers that should have been sought from the outset and the court’s subsequent conclusion that the procurement procedure and the associated payments are deemed irregular;


### b. whereas the implementation of all of those funds is subject to full and unlimited scrutiny by parliament; ### b. whereas the implementation of all of those funds must respect rigorously the principles of sound financial management and is subject to full and unlimited scrutiny by parliament;


### d. whereas on a regular basis , different media outlets all over europe provide their readers with scandals covering fraud , conflict of interest , corruption and other illegal activities damaging the euʼs financial interests and involving high-level political representatives in eu member states; ### d. whereas on a regular basis , different media outlets all over europe provide their readers with reports on scandals covering fraud , conflict of interest , corruption and other illegal activities damaging the euʼs financial interests and involving high-level political representatives in eu member states , as well fraud and crime of customs , cross-border or digital nature;


### 1. notes that , in today’s society , ‘oligarchy’ refers to any small , cohesive class or group that is in a position to make decisions or command others in either political or non-political contexts or rule a political community in its own interest , without regard for democracy; ### 1. notes that , in today’s society , ‘oligarchy’ refers to any small , cohesive class or group that is in a position to make decisions or command others in either political or non-political contexts or rule a political community in its own interest , without regard for democracy and rule of law;


### 1. underlines that common agricultural policy (cap) funds make up a significant proportion of the 2021-2027 eu budget and that there is therefore a responsibility to protect them against any type of misuse; ### 1. underlines that common agricultural policy (cap) funds make up a significant proportion of the 2021-2027 eu budget and that there is therefore a responsibility to protect them against any type of misuse , which is detrimental to the image of what is a public policy and to the interests of the european citizens who contribute to that budget;


### 11. points out that conflicts of interest do not only occur in relation to fraud and criminal conduct; stresses nevertheless that the consequent detection and disclosure of conflicts of interest is paramount to identifying possible risks of misuse , bias , fraud and corruption in fund management , as well as preventing reputational harm; ### 11. points out that conflicts of interest do not only occur in relation to fraud and criminal conduct , as they may touch upon lobbying activities and revolving-doors phenomena; stresses nevertheless that the consequent detection and disclosure of conflicts of interest is paramount to identifying possible risks of misuse , bias , fraud and corruption in fund management , as well as preventing reputational harm;


### 20. underlines that the commission should use all the instruments available under eu financial legislation and the applicable sector-specific and financial rules to effectively protect the eu budget , including interruption of payment deadlines , suspension of payments , financial corrections or exclusion of expenditure from eu financing , infringement proceedings under article 258 tfeu , checks and audits or , in duly justified cases , the application of article 7 teu addressing risks to the foundational values of the eu in the member states , as has recently been done in the cases of poland and hungary; ### 20. reiterates that the commission has a plethora of instruments at its disposal to protect the financial interests of the union , including the common provisions regulation , the financial regulation and the rule of law conditionality regulation; underlines that the commission should make full and immediate use all these instruments available under eu financial legislation and the applicable sector-specific and financial rules to effectively protect the eu budget , including interruption of payment deadlines , suspension of payments , financial corrections or exclusion of expenditure from eu financing , infringement proceedings under article 258 tfeu , checks and audits or , in duly justified cases , the application of article 7 teu addressing risks to the foundational values of the eu in the member states , as has recently been done in the cases of poland and hungary;


### 1. grants the director of the european joint undertaking for iter and the development of fusion energy discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2019 / postpones its decision on discharge to the director of the european joint undertaking for iter and the development of fusion energy in respect of the implementation of the joint undertaking’s budget for the financial year 2019; ### 1. postpones its decision on discharge to the director of the european joint undertaking for iter and the development of fusion energy in respect of the implementation of the joint undertaking’s budget for the financial year 2019;


### 1. approves the closure of the accounts of the european joint undertaking for iter and the development of fusion energy for the financial year 2019 / postpones the closure of the accounts of the european joint undertaking for iter and the development of fusion energy for the financial year 2019; ### 1. postpones the closure of the accounts of the european joint undertaking for iter and the development of fusion energy for the financial year 2019;


### 6. is aware of the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; notes that the contribution to the deactivation and decommissioning phases were estimated , respectively , at eur 95 540 000 and eur 180 200 000 (at 2001 values); ### 6. is aware of the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035; calls on the joint undertakings to report to the discharge authority concerning its calculated contribution to the operational phase of the project;


### 9. notes from the court’s report that in 2019 , the budget for chapter 3.4 – other operational expenditure increased by 85 % to eur 7 372 404 , compared to 2018 , and that this budget heading is used for diverse categories of expenditure; notes from the court’s report that to ensure adherence to the budget principles of transparency and specification , a separate budget chapter for each expenditure category should be created: calls on the joint undertaking to report to the discharge authority of developments in that regard; ### 9. notes from the court’s report that in 2019 , the budget for chapter 3.4 – other operational expenditure increased by 85 % to eur 7 372 404 , compared to 2018 , and that this budget heading is used for diverse categories of expenditure; notes from the court’s report that to ensure adherence to the budget principles of transparency and specification , a separate budget chapter for each expenditure category should be created: calls on the joint undertaking to review its budgetary lines and budget reporting methods and report to the discharge authority of developments in that regard;


### 12. notes from the court’s report that in one high-value procurement procedure in 2019 the joint undertaking’s initial published schedules and deadlines were unrealistic as they did not fully take into account the complexity of the process itself (namely , on-site-visits) or of the contract; notes from the joint undertaking’s reply that the planned procurement schedule was indeed challenging but compliant with the regulatory requirements , and that it undertook every possible step to safeguard fair and transparent competition; notes , furthermore , that the court’s report finds that , with respect to the evaluation process , in one case the administrative burden to prove equivalence to the specific certification , required as part of the selection criteria , may have deterred potential contractors holding equivalent certifications from submitting a tender; notes the joint undertaking’s reply that the certification requirement was driven by the nuclear regulatory framework for the iter installation under french law , that it mitigated the effect on competition by allowing equivalent certifications to be used , and that it could not pre-evaluate potentially equivalent certifications; ### 12. notes with great concern that from the court’s report that in one high-value procurement procedure in 2019 the joint undertaking’s initial published schedules and deadlines were unrealistic as they did not fully take into account the complexity of the process itself (namely , on-site-visits) or of the contract; notes from the joint undertaking’s reply that the planned procurement schedule was indeed challenging but compliant with the regulatory requirements , and that it undertook every possible step to safeguard fair and transparent competition; notes , furthermore , that the court’s report finds that , with respect to the evaluation process , in one case the administrative burden to prove equivalence to the specific certification , required as part of the selection criteria , may have deterred potential contractors holding equivalent certifications from submitting a tender; notes the joint undertaking’s reply that the certification requirement was driven by the nuclear regulatory framework for the iter installation under french law , that it mitigated the effect on competition by allowing equivalent certifications to be used , and that it could not pre-evaluate potentially equivalent certifications; calls on the joint undertaking to anticipate and launch its procurement procedure in diligent and realistic manner , to avoid potential overdrafts or delays , as well as loss of funds;


### 14. notes from the annual assessment that the panel of assessors concluded that the level of nuclear safety culture within the joint undertaking is not satisfactory , there is an urgent need to increase the level of nuclear safety culture and the joint undertaking has not yet put in place any action plan in this field; notes that the joint undertaking , as provider of equipment has legal liabilities , should some fault linked to nuclear safety be discovered; calls on the joint undertaking to report to the discharge authority in that regard; ### 14. deplores that based on the annual assessment , the panel of assessors concluded that the level of nuclear safety culture within the joint undertaking is not satisfactory , there is an urgent need to increase the level of nuclear safety culture and sadly the joint undertaking has not yet put in place any action plan in this field; stresses out that the joint undertaking , as provider of equipment has legal liabilities , should some fault linked to nuclear safety be discovered; calls on the joint undertaking to take immediate actions to secure and remedy the situation;


### 15. notes from the court’s report that in 2019 , the joint undertaking’s governing board appointed an ad-hoc group (ahg) to review its reporting system , and that the ahg proposed that a new earned value management (evm) system should be introduced , which was endorsed by its governing board in april 2019; notes , however , that the proposed evm system does not take into account all the independent experts’ recommendations and it does not provide clear information on what technical progress was achieved against costs incurred to-date , regarding the total of the joint undertaking's delivery obligations for the iter project; notes from the court’s report that considering the importance of the new evm system to track performance , it is crucial , that its effectiveness during the implementation phase is monitored by the joint undertaking and that the governing board is informed whenever significant issues emerge; notes the joint undertaking’s reply that the evm is now in steady state and it is the result of extensive interaction with the multi-annual planning (map) expert ahg , and notes the group’s recommendation that textbook evm measures are not recommended because of the special features of the joint undertaking and the amount of effort that would require to implement them , and that the evm measures should be used to monitor the joint undertaking’s performance instead; notes , furthermore , that the joint undertaking considers that no further action is necessary on that regard having fully complied with the map ahg’s decisions; notes that the joint undertaking has adopted a more consistent reporting on project performance through the adoption of a project booklet; ### 15. notes from the court’s report that in 2019 , the joint undertaking’s governing board appointed an ad-hoc group (ahg) to review its reporting system , and that the ahg proposed that a new earned value management (evm) system should be introduced , which was endorsed by its governing board in april 2019; notes with concern , however , that the proposed evm system does not take into account all the independent experts’ recommendations and it does not provide clear information on what technical progress was achieved against costs incurred to-date , regarding the total of the joint undertaking's delivery obligations for the iter project; notes from the court’s report that considering the importance of the new evm system to track performance , it is crucial , that its effectiveness during the implementation phase is monitored by the joint undertaking and that the governing board is informed whenever significant issues emerge; notes the joint undertaking’s reply that the evm is now in steady state and it is the result of extensive interaction with the multi-annual planning (map) expert ahg , and notes the group’s recommendation that textbook evm measures are not recommended because of the special features of the joint undertaking and the amount of effort that would require to implement them , and that the evm measures should be used to monitor the joint undertaking’s performance instead; notes , furthermore , that the joint undertaking considers that no further action is necessary on that regard having fully complied with the map ahg’s decisions; notes that the joint undertaking has adopted a more consistent reporting on project performance through the adoption of a project booklet;


### 16. notes that the joint undertaking uses key performance indicators in different projects and programmatic areas as well as technical and non-technical indicators , and that the joint undertaking ensures that the baseline is maintained through change control processes together with the iter organization; notes that measurable efficiency gains were achieved through improvement projects targeting the time to recruit , the time to procure as well as the signing and paying of contracts; notes that the joint undertaking completed four improvement projects on the estimate at completion processes , the tool for contract deviations , document management and reducing schedule delays; ### 16. notes that the joint undertaking uses key performance indicators in different projects and programmatic areas as well as technical and non-technical indicators , and that the joint undertaking ensures that the baseline is maintained through change control processes together with the iter organization; notes that measurable efficiency gains were achieved through improvement projects targeting the time to recruit , the time to procure as well as the signing and paying of contracts; notes that the joint undertaking completed four improvement projects on the estimate at completion processes , the tool for contract deviations , document management and reducing schedule delays; ; invites the joint undertaking to take further steps in calibrating its kpis to best measure both overall delivery and the project-specific objectives’ achievement;


### 18. notes that the joint undertaking’s updated anti-fraud strategy was adopted by the governing board in late 2019 together with an action plan; notes , moreover that a new business process management policy frame was introduced with a full process mapping and the compilation of a complete portfolio of working procedures; ### 18. notes that the joint undertaking’s updated anti-fraud strategy was adopted by the governing board in late 2019 together with an action plan; notes , moreover that a new business process management policy frame was introduced with a full process mapping and the compilation of a complete portfolio of working procedures; encourages the joint undertaking to further strengthen its ethics framework by revising and improving its harassment , fraud and conflict of interest prevention as well as whistle blowers protection measures;


### 20. notes from the court’s report that the focus areas of the 2019 assessment by the external expert panel included human resource management; and that it identified several problems and risks at senior management and corporate culture level; notes from the court’s report that this situation , if unsolved , could negatively affect the performance of the staff; notes that in the joint undertaking’s reply that management is taking action by introducing a comprehensive leadership development programme , including coaching and 360° feedback , among other measures recommended by the assessors; ### 20. notes from the court’s report that the focus areas of the 2019 assessment by the external expert panel included human resource management; and that it identified several problems and risks at senior management and corporate culture level; notes from the court’s report that this situation , if unsolved , could negatively affect the performance of the staff; notes that in the joint undertaking’s reply that management is taking action by introducing a comprehensive leadership development programme , including coaching and 360° feedback , among other measures recommended by the assessors; urges the joint undertaking to diligently adopt and comply with the recommendation and to avoid that the performance of the organisation and employees well-being are compromised;


### 21. notes from the court’s report that due to the restriction of the establishment plan in terms of statutory staff , the joint undertaking increasingly uses contracted or insourced resources , also for positions that are considered as core competencies and responsibilities for the joint undertaking (e.g. nuclear safety unit) , already reaching in 2019 , the level of approximately 62 % of its statutory staff; notes , furthermore , from the court’s report that the joint undertaking’s human resource management does not have up-to-date information on the size of these resources , as its management is decentralised at unit or directorate level , and that this situation presents significant risks concerning the retention of key competences , unclear accountability , possible judicial disputes , and lower staff efficiency; notes , moreover , that the costs for the insourced staff are charged to chapter 3.4 – other operational expenditure , together with various other operational costs , which is contrary to the budget principle of specification and transparency; notes the joint undertaking’s reply that a breakdown of the chapter 3.4 with the creation of a specific budget line hosting the cost of insourced external resources will be established from the 2021 budget onwards; calls on the joint undertaking to report to the discharge authority of developments in that regard; ### 21. notes from the court’s report that due to the restriction of the establishment plan in terms of statutory staff , the joint undertaking increasingly uses contracted or insourced resources , also for positions that are considered as core competencies and responsibilities for the joint undertaking (e.g. nuclear safety unit) , already reaching in 2019 , the level of approximately 62 % of its statutory staff; notes , furthermore , from the court’s report that the joint undertaking’s human resource management does not have up-to-date information on the size of these resources , as its management is decentralised at unit or directorate level , and that this situation presents significant risks concerning the retention of key competences , unclear accountability , possible judicial disputes , and lower staff efficiency; notes , moreover , that the costs for the insourced staff are charged to chapter 3.4 – other operational expenditure , together with various other operational costs , which is contrary to the budget principle of specification and transparency; notes the joint undertaking’s reply that a breakdown of the chapter 3.4 with the creation of a specific budget line hosting the cost of insourced external resources will be established from the 2021 budget onwards; calls on the joint undertaking to review and adequately adapt its human resources policies , recruitment procedures and staff and budget estimates; calls on the joint undertaking to imminently report any identified potential difficulties to the commission and epso in order to remedy the situation , avoid understaffing and backlogs; stresses that the ju shall consider potential security and reputational risks that excessive outsourcing and use of external providers can bring; ;


### 1. notes that the budget monitoring efforts during the financial year 2019 resulted in a budget implementation rate of 97 ,29 % , representing a decrease of 2 ,56 % compared to 2018; notes with concern that the rate of execution of payment appropriations was 85 ,88 % , representing a decrease of 2 ,35 % compared to the previous year; ### 1. notes with concern that the budget monitoring efforts during the financial year 2019 resulted in a budget implementation rate of 97 ,29 % , representing a decrease of 2 ,56 % compared to 2018; notes with concern that the rate of execution of payment appropriations was 85 ,88 % , representing a decrease of 2 ,35 % compared to the previous year;


### 3. notes with concern the court's observation that the amended 2019 budget and the 2020 budget of the authority do not contain adequate information on the new host member state’s contributions to the authority's running costs; calls on the authority to correct this omission or to communicate the reasons for this omission to the discharge authority; ### 3. notes with concern the court's observation that the amended 2019 budget and the 2020 budget of the authority do not contain adequate information on the new host member state’s contributions to the authority's running costs; calls on the authority to correct this omission or to diligently communicate the reasons for this omission to the discharge authority;


### 4. notes that the authority uses certain measures as key performance indicators to assess the added value provided by its activities and also uses other measures to improve its budget management , such as percentage of completed yearly assessments of colleges , feedback on training from seminar participants and budget execution; ### 4. notes that the authority uses certain measures as key performance indicators to assess the added value provided by its activities and also uses other measures to improve its budget management , such as percentage of completed yearly assessments of colleges , feedback on training from seminar participants and budget execution; welcomes the fact that the authority’s kpis measure entire scope of its activity and that they are adapted to following performance of the annual and multi-annual objectives;


### 5. notes that the administrative staff of the authority , of the european securities and markets authority and of the european insurance and occupational pensions authority hold regular meetings to discuss matters of shared interest that have resulted in sharing of practices and templates , with resultant efficiency gains; ### 5. notes that the administrative staff of the authority , of the european securities and markets authority and of the european insurance and occupational pensions authority hold regular meetings to discuss matters of shared interest that have resulted in sharing of practices and templates , with resultant efficiency gains; calls on the authority to maintain this scheme and continue efforts to enhance good practices and cooperation among decentralised agencies;


### 7. notes that for the authority , 2019 was also characterised by the fundamental review of the tasks , powers and governance of the european supervisory authorities , resulting in the amendment of the authority’s founding regulation and the strengthening of the authority’s role in the fields of anti-money laundering , countering the financing of terrorism , consumer protection and relations with third countries; ### 7. acknowledges that for the authority , 2019 was also characterised by the fundamental review of the tasks , powers and governance of the european supervisory authorities , resulting in the amendment of the authority’s founding regulation and the strengthening of the authority’s role in the fields of anti-money laundering , countering the financing of terrorism , consumer protection and relations with third countries;


### 8. notes that the authority delivered 19 out of 30 activities from its 2019 work programme; notes that the overview of policy achievements of the authority regarding its 2019 work programme as presented in its annual activity report does not give a complete overview of the activities performed by the authority , as the results of ongoing activities are not described; notes that , of the activities described in its annual activity report , 17 out of 21 activities reported were (partially) delivered and that the authority carried out additional sub activities for nine activities , that seven sub activities were postponed , that five sub activities were delayed , that four sub activities were cancelled and that one is still pending; ### 8. regrets that the authority delivered 19 out of 30 activities from its 2019 work programme; notes that the overview of policy achievements of the authority regarding its 2019 work programme as presented in its annual activity report does not give a complete overview of the activities performed by the authority , as the results of ongoing activities are not described; notes with concern that , of the activities described in its annual activity report , 17 out of 21 activities reported were (partially) delivered and that the authority carried out additional sub activities for nine activities , that seven sub activities were postponed , that five sub activities were delayed , that four sub activities were cancelled and that one is still pending; calls on the authority to evaluate the shortcomings and causes of weak performance and adopt measures aimed at improving an efficient delivery of the work programme objectives;


### 12. notes that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 49 % are female and 51 % are male; notes that 83 % of senior management is male and 17 % is female; ### 12. notes that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 49 % are female and 51 % are male; notes that 83 % of senior management is male and 17 % is female; calls on the authority to undertake actions to reduce gender imbalance in senior management;