### 9. underlines that enhancing energy security and independence remains fundamental for the eu , especially in the context of the war; highlights the eu’s coordinating role in ensuring security of energy supply , stabilising prices and helping businesses deal with price shocks; calls for additional investment in critical infrastructure , renewable energy sources and energy efficiency , and for increased research and innovation in the field of energy in order to reduce dependence on russian energy; emphasises the key role played by the budget in this regard , in particular through the repowereu plan; ### 9. underlines that enhancing energy security and independence remains fundamental for the eu , especially in the context of the war; highlights the eu’s coordinating role in ensuring security of energy supply , stabilising prices and helping businesses deal with price shocks; calls for additional investment in critical infrastructure , renewable energy sources and energy efficiency , and for increased research and innovation in the field of energy in order to reduce dependence on fossil fuels and russian energy; emphasises the key role played by the budget in this regard , including through the repowereu plan; calls for spending targeted at enhancing energy efficiency of the worst performing residential buildings , notably for upfront investments in building renovations , including on technical assistance to allow for the bundling of projects for a timely and efficient uptake of funding; underlines that increased efforts on energy efficiency in buildings helps build resilience against the sharp rise in energy prices which households and industry are exposed to;


### 9. underlines that enhancing energy security and independence remains fundamental for the eu , especially in the context of the war; highlights the eu’s coordinating role in ensuring security of energy supply , stabilising prices and helping businesses deal with price shocks; calls for additional investment in critical infrastructure , renewable energy sources and energy efficiency , and for increased research and innovation in the field of energy in order to reduce dependence on russian energy; emphasises the key role played by the budget in this regard , in particular through the repowereu plan; ### 9. underlines that enhancing energy security and independence remains fundamental for the eu , especially in the context of the war; highlights the eu’s coordinating role in ensuring security of energy supply , stabilising prices and helping businesses deal with price shocks; calls for additional investment in critical infrastructure , renewable energy sources and energy efficiency , and for increased research and innovation in the field of energy in order to reduce dependence on russian and fossil energy sources; emphasises the key role played by the budget in this regard , in particular through the repowereu plan;


### 9. emphasises the important role of agri-cooperatives , and calls on member states to provide more support for the cooperative sector; ### 9. emphasises the important role of agri-cooperatives , and calls on member states to provide greater support for the cooperative sector;


### — having regard to the interinstitutional agreement of 16 december 2020 between the european parliament , the council of the european union and the european commission on budgetary discipline , on cooperation in budgetary matters and on sound financial management , as well as on new own resources , including a roadmap towards the introduction of new own resources8 , ### — having regard to the interinstitutional agreement of 16 december 2020 between the european parliament , the council of the european union and the european commission on budgetary discipline , on cooperation in budgetary matters and on sound financial management , in particular the climate , biodiversity and gender-related provisions , as well as on new own resources , including a roadmap towards the introduction of new own resources8 ,


### a stronger economy and more resilient society through future-oriented investment ### a stronger economy and more resilient society through future-oriented sustainable investment


### towards energy independence as the foundation of security ### accelerating the increase of energy independence as the foundation of security


### 10. underscores the fact that adapting european infrastructure to future energy needs is necessary for the transition to a clean and modern economy; underlines that interconnections are essential for a fully integrated eu energy market that will improve europe’s security of supply and be more resilient to price shocks , and therefore ensure affordable and sustainable energy for eu citizens; calls , therefore , for increased investment in cross-border energy infrastructure; ### 10. underscores the fact that adapting european infrastructure to future energy needs is necessary for the transition to a clean and modern economy; underlines that interconnections are essential for a fully integrated eu energy market that will improve europe’s security of supply and be more resilient to price shocks; calls , therefore , for increased investment in cross-border energy infrastructure; recalls the need to ensure affordable energy and support from the european union for smes and vulnerable people;


### 10. underscores the fact that adapting european infrastructure to future energy needs is necessary for the transition to a clean and modern economy; underlines that interconnections are essential for a fully integrated eu energy market that will improve europe’s security of supply and be more resilient to price shocks , and therefore ensure affordable and sustainable energy for eu citizens; calls , therefore , for increased investment in cross-border energy infrastructure; ### 10. underscores the fact that adapting european infrastructure to future energy needs is necessary for the green transition and for a clean , modern and sustainable economy; underlines that interconnections are essential for a fully integrated eu energy market that will improve europe’s security of supply and be more resilient to price shocks , and therefore ensure affordable and sustainable energy for eu citizens; calls , therefore , for increased investment in cross-border green energy infrastructure;


### 11. underlines the central role that the budget plays in delivering on the european green deal by reducing emissions and increasing the use of renewable energy , creating a circular economy and preserving biodiversity in order to build a modern , efficient and competitive economy where no one is left behind; recalls that further financing is needed to shield eu citizens from increased costs , including through the just transition fund; ### 11. underlines the central role that the budget plays in delivering on the european green deal by reducing emissions and increasing the use of renewable energy , creating a circular economy and preserving biodiversity in order to build a modern , efficient and competitive economy where no one is left behind; recalls that further financing is needed to shield eu citizens from increased costs , including through the just transition fund; points out , however , that in the light of the war in ukraine , increasing energy independence and implementing the national transition plans might come as contradictory; invites therefore the commission to present guidelines and avoid risk of non-implementation and loss of money from the just transition mechanism and if necessary include flexibilities for the money to be used for the same purpose otherwise;


### 11. underlines the central role that the budget plays in delivering on the european green deal by reducing emissions and increasing the use of renewable energy , creating a circular economy and preserving biodiversity in order to build a modern , efficient and competitive economy where no one is left behind; recalls that further financing is needed to shield eu citizens from increased costs , including through the just transition fund; ### 11. underlines the central role that the budget plays in delivering on the european green deal and climate neutrality by 2050 , through the reduction of emissions and increasing the use of renewable energy , creating a circular economy based on non-toxic material cycles and reversing the alarming trend of biodiversity loss; stresses in this regard that the next budget needs to provide effective support to the implementation of relevant union´s legislation and strategies , and specifically to facilitate long-term environmental monitoring across the member states , generating and pooling of harmonized data and closing existing data gaps;


### 11. points out the significant potential of results-based carbon farming for tackling climate change; ### deleted


### 12. underlines , in this context , the need for substantial investment to boost the eu’s strategic sovereignty , develop a net-zero industry , and ensure that the union has the necessary infrastructure and production capacity in place; highlights the value of investeu , the connecting europe facility (cef) , the eu space programme and the upcoming chips act; ### 12. underlines , the need for substantial investment to boost the eu’s strategic sovereignty , develop a net-zero industry , and ensure that the union has the necessary infrastructure and production capacity in place; welcomes the commission communication of 1 february 2023 entitled ‘a green deal industrial plan for the net-zero age’; urges the commission to propose additional and fresh financing for the new industrial plan under the mff review; recalls that the parliament is against budget washing , double counting methods , which only hide the empty coffers of the eu budget; calls on the member states to make the giant leap necessary for the european union to be able to be at the forefront of the geopolitical competition for the future industries , and prepare our generations for the world of tomorrow; believes that the european industrial strategy should be designed both for securing european leadership in clean energy technologies and for improving the existing industrial base and supporting its transformation in the future to provide high-quality jobs and economic growth for all europeans responding at the same time to the objectives of the green deal;


### 12. underlines , in this context , the need for substantial investment to boost the eu’s strategic sovereignty , develop a net-zero industry , and ensure that the union has the necessary infrastructure and production capacity in place; highlights the value of investeu , the connecting europe facility (cef) , the eu space programme and the upcoming chips act; ### 12. underlines , the need for substantial investment to boost the eu’s strategic sovereignty , develop a net-zero industry , and ensure that the union has the necessary infrastructure and production capacity in place; welcomes the commission communication of 1 february 2023 entitled ‘a green deal industrial plan for the net-zero age’; believes that the european industrial strategy should be designed both for securing european leadership in clean energy technologies and for improving the existing industrial base and supporting its transformation in the future to provide high-quality jobs and economic growth for all europeans responding at the same time to the objectives of the green deal;


### 12. welcomes the acceleration of the digital transformation in agriculture and rural areas; ### 12. welcomes the acceleration of the digital transformation in agriculture and rural areas; stresses the problem of the exclusion of small farms and the most remote regions from this domain , and highlights the need for measures to ensure the digital transformation also works to their advantage;


### 13. stresses that the digital transition requires the eu to further digitalise the economy and society by improving digital infrastructure and connectivity , increasing the use of digital technologies , scaling up artificial intelligence , cybersecurity and high-performance computing and developing digital skills; points to the importance of the digital europe programme and cef-digital in this respect; ### 13. stresses the need to accelerate the digital transition in order to ensure the global competitiveness of the european union , by investing in the digital infrastructure , increasing the use of digital technologies , scaling up artificial intelligence , cybersecurity , high-performance computing; recalls the need to ensure the respect of the fundamental right in the era of new technologies , the protection of personal data and fight against disinformation , propaganda and discrimination; underlines the risk of increasing already existing disparity between generations and social background , therefore insists that the european union ensure that nobody is left behind; calls that strong financial support for the european year of skills goes towards digital education; points to the importance of the digital europe programme and cef-digital in this respect;


### 13. stresses that the digital transition requires the eu to further digitalise the economy and society by improving digital infrastructure and connectivity , increasing the use of digital technologies , scaling up artificial intelligence , cybersecurity and high-performance computing and developing digital skills; points to the importance of the digital europe programme and cef-digital in this respect; ### 13. stresses that the digital transition requires the eu to further digitalise the economy and society by improving digital infrastructure and connectivity , increasing the use of digital technologies , scaling up artificial intelligence , cybersecurity and high-performance computing and developing digital skills; underlines the need for further investment in improving digital literacy in society and closing the digital gender gap; points to the importance of the digital europe programme and cef-digital in this respect;


### a secure europe for future generations ### a democratic and inclusive europe for the people and future generations


### a secure europe for future generations ### a europe that invests in future generations


### 14. recalls that the pandemic was particularly difficult for young people , leading to numerous psychological and sociological problems and diminished prospects , further aggravated by the insecurity of war on the eu’s doorstep; insists that all possible funding should be mobilised through erasmus+ and the european solidarity corps to promote excellence , innovation and entrepreneurship , improve people’s skills and employability , promote social inclusion , support the modernisation of education and training systems across europe and promote young people’s participation in democratic life; ### 14. recalls that the pandemic was particularly difficult for young people , leading to numerous psychological and sociological problems and diminished prospects , further aggravated by the insecurity of war on the eu’s doorstep; insists that all possible funding should be mobilised through erasmus+ and the european solidarity corps to promote excellence , innovation and entrepreneurship , improve people’s skills and employability , promote social inclusion , support the modernisation of education and training systems across europe and promote young people’s participation in democratic life; points out that the erasmus+ scholarships should be adjusted to the level of the inflation and the real needs as students were disproportionally affected because of housing , food and energy prices; recalls that higher individual scholarships will open possibilities for students who don’t have the means from their families and that no european scholarship should only favour the haves and be unjust to the have nots;


### 14. recalls that the pandemic was particularly difficult for young people , leading to numerous psychological and sociological problems and diminished prospects , further aggravated by the insecurity of war on the eu’s doorstep; insists that all possible funding should be mobilised through erasmus+ and the european solidarity corps to promote excellence , innovation and entrepreneurship , improve people’s skills and employability , promote social inclusion , support the modernisation of education and training systems across europe and promote young people’s participation in democratic life; ### 14. recalls that the pandemic was particularly difficult for young people , leading to numerous psychological and sociological problems and diminished prospects , further aggravated by the insecurity of war on the eu’s doorstep; insists that all possible funding should be mobilised through erasmus+ and the european solidarity corps and all other relevant programmes and budgetary instruments to promote social justice , social inclusion and equality as well as to improve people’s skills and access to education and training systems , and to foster excellence , innovation and entrepreneurship across europe and promote young people’s participation in democratic life; highlights the special nature of erasmus + as a scholarship being particularly affected by inflation and the rise in the cost of living with a major detrimental effect on access to erasmus for students from less wealthy backgrounds; calls for mitigating the effect in the budget of erasmus+;


### 15. is concerned that youth unemployment rates in the eu are higher than overall unemployment rates; underlines the importance of the european social fund plus and the youth guarantee in supporting lifelong learning , thereby enhancing skills and employability and helping people into an inclusive labour market; ### 15. is concerned that youth unemployment rates in the eu are higher than overall unemployment rates; underlines the importance of the european social fund plus and the youth guarantee in supporting lifelong learning , thereby enhancing skills and employability and helping people into an inclusive labour market; recalls the heavy impact of the pandemic as well as the negative impacts of the energy crisis and inflation on the culture sector; calls therefore for ambitious funding for the creative europe programme;


### 16. reiterates its condemnation , in the strongest possible terms , of russia’s war against ukraine; underlines the ongoing need for rapid relief and humanitarian aid , including for repairs to critical infrastructure; welcomes , in this respect , the eur 18 billion that the eu is providing to ukraine in macro-financial assistance in 2023; underscores that the eu must play a pivotal role in the longer-term reconstruction and recovery effort; welcomes the fact that ukraine and moldova are now candidate countries , and notes that both will require further financial and technical assistance; recalls that the eu must continue to alleviate other crises and tackle other challenges around the world through the ndici and other instruments , including the global food crisis; ### 16. reiterates its condemnation , in the strongest possible terms , of russia’s war against ukraine; underlines the ongoing need for rapid relief and humanitarian aid , including for repairs to critical infrastructure; welcomes , in this respect , the eur 18 billion that the eu is providing to ukraine in macro-financial assistance in 2023; underscores that the eu must play a pivotal role in the longer-term reconstruction and recovery effort; welcomes the fact that ukraine and moldova are now candidate countries , and notes that both will require further financial and technical assistance; calls on the commission to put forward proposals to include ukraine and moldova on the list of beneficiaries of the instrument for pre-accession (ipa iii);


### 17. recalls that the war has forced millions of people to flee their homes and seek asylum in the eu; underlines the need for the eu to continue to provide support to the host member states for the reception , settlement and integration of these refugees; points to the importance of asylum , migration and integration fund in this regard; ### 17. recalls that the war has forced millions of people to flee their homes and seek protection in the eu; underlines the need for the eu to continue to provide support to the host member states , including to local and regional communities , for the reception , settlement , medical assistance , education and integration of these refugees; points to the importance of asylum , migration and integration fund and the cohesion’s action for refugees in europe (care) in this regard;


### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency; ### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; calls for appropriate funding under the border management and visa instrument; underlines the need for a properly resourced and fully operational frontex agency , in particular as regards the recruitment of the european standing corps;


### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency; ### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people;


### 20. recalls that parliament , council and the commission committed , in the interinstitutional agreement of 16 december 2020 , to a road map for the introduction of new own resources to cover among other things the repayment of debt incurred under the european union recovery instrument (euri); calls on the commission and council to advance without delay with the introduction of all new own resources contained in the first basket; looks forward to the commission’s ambitious proposals for a second basket of new own resources in the third quarter of 2023; ### 20. recalls that parliament , council and the commission committed , in the interinstitutional agreement of 16 december 2020 , to a road map for the introduction of new own resources to cover among other things the repayment of debt incurred under the european union recovery instrument (euri); calls on the commission and council to advance without delay with the introduction of all new own resources contained in the first basket; considers that the introduction of this first basket is key for the overall repayment process and citizens' trust , including in the context of the 2024 european elections; underlines the link between the progress made on this first basket and the 2024 budgetary conciliation procedure; looks forward to the commission’s ambitious proposals for a second basket of new own resources in the third quarter of 2023;


### 20. recalls that parliament , council and the commission committed , in the interinstitutional agreement of 16 december 2020 , to a road map for the introduction of new own resources to cover among other things the repayment of debt incurred under the european union recovery instrument (euri); calls on the commission and council to advance without delay with the introduction of all new own resources contained in the first basket; looks forward to the commission’s ambitious proposals for a second basket of new own resources in the third quarter of 2023; ### 20. recalls that parliament , council and the commission committed , in the interinstitutional agreement of 16 december 2020 , to a road map for the introduction of new own resources to cover among other things the repayment of debt incurred under the european union recovery instrument (euri); calls on the commission and council to advance without delay with the introduction of all new own resources contained in the first basket; urges the commission to put forward ambitious proposals for a second basket of new own resources as soon as possible and in the third quarter of 2023 at the latest;


### 21. underscores that repayment of euri borrowing costs is an obligation for the eu; notes that borrowing costs depend on market fluctuations and are therefore inherently unpredictable , which creates risks for agreed eu policies and programmes and for the budget’s ability to respond to emerging needs; repeats its call for euri borrowing costs to be placed over and above the mff ceilings as part of the mff revision; insists on the need for the commission to provide the budgetary authority with timely and detailed information on the calculations underpinning euri borrowing costs; ### 21. underscores that repayment of euri borrowing costs is an obligation for the eu; notes that borrowing costs depend on market fluctuations and are therefore inherently unpredictable , which creates risks for agreed eu policies and programmes and for the budget’s ability to respond to emerging needs; repeats its call for euri borrowing costs to be placed over and above the mff ceilings as part of the mff revision not to jeopardize the implementation of union policies and programs; insists on the need for the commission to provide the budgetary authority with timely , reliable and detailed information on the calculations underpinning euri borrowing costs;


### 22. notes that the amount of research decommitments (provisionally over eur 300 million in 2022) exceeds the level anticipated in , and therefore is not covered by , the mff agreement; insists that all research decommitments should be made available in accordance with article 15(3) of the financial regulation (regulation (eu , euratom) 2018/1046); ### 22. notes that the amount of research decommitments (provisionally over eur 300 million in 2022) exceeds the level anticipated in , and therefore is not covered by , the mff agreement; insists that all research decommitments should be made available in accordance with article 15(3) of the financial regulation (regulation (eu , euratom) 2018/1046); reiterates its position that all decommitted appropriations should remain in the budget and underlines the need for corresponding changes to the financial regulation;


### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change; ### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes have the capacity to both strengthen their social objectives with a special focus on inclusion , and contribute to the eu’s goal of tackling global challenges such as climate change;


### 1. regrets that the member states have so far not managed to reach an agreement on the multiannual financial framework (mff) 2021-2027 , which puts at risk the timely start of the new programmes and thus the union’s ability to achieve its political priorities; notes that the mff is the basis for the annual budget and that , in the absence of an mff regulation , guidelines on the 2021 budget can only reflect parliament’s general position on the mff; ### 1. regrets that the member states have so far not managed to reach an agreement on the multiannual financial framework (mff) 2021-2027 , which puts at risk the timely start of the new programmes and thus the union’s ability to reach a net-zero greenhouse gas emission economy by 2040 at the latest and therewith linked political priorities under the european green deal; notes that the mff is the basis for the annual budget and that , in the absence of an mff regulation , guidelines on the 2021 budget can only reflect parliament’s general position on the mff;


### 1. urges the council to finalise its negotiating mandates on the new multiannual financial framework (mff) and the neighbourhood , development and international cooperation instrument (ndici); ### 1. urges the council to finalise its negotiating mandates on the new multiannual financial framework (mff) and the neighbourhood , development and international cooperation instrument (ndici); calls for higher spending targets of at least 50% for climate and additional at least 10% for biodiversity for the next mff;


### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure growth , jobs and competitiveness in europe , including in the more remote geographical areas; requests additional investments in research and innovation , and in social and territorial cohesion; ### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure sustainable growth , jobs , security and a focus on climate change and land conservation in europe , especially in the more remote and disadvantaged geographical areas; requests additional investments in research and innovation , in meeting environmental challenges and in social and territorial cohesion;


### 2. supports the creation of dedicated budget lines for the organisation and roll-out of the conference on the future of europe in the budgets of various eu institutions and bodies , and the provision of the resources necessary for the achievement of the conference goals; ### 2. supports the creation of dedicated budget lines for the organisation and roll-out of the conference on the future of europe in the budgets of various eu institutions and bodies , and the provision of the resources necessary for the achievement of the conference goals; insists that this budget should meet the ambitions set out in resolution 2019/2990(rsp) on the european parliament’s position on the conference on the future of europe , including the organization of thematic european citizens’ agoras and youth agoras throughout the process;


### 2. stresses that parliament’s first reading position on the ndici was adopted on 4 march 2019 , and its mandate regarding the ndici was reconfirmed on 8 october 2019; ### 2. stresses that parliament’s first reading position on the ndici was adopted on 4 march 2019 , and its mandate regarding the ndici was reconfirmed on 8 october 2019; recalls that the parliament’s position calls for a contribution of 45% of the overall financial envelope of the ndici to climate objectives , environmental management and protection , biodiversity and combatting desertification , of which 30% of the overall financial envelope should be dedicated to climate change mitigation and adaptation;


### 3. calls for greater synergies between the instruments available to advance gender equality and improve the work-life balance; reiterates the need for greater efforts to support the most vulnerable women , including women with disabilities , single mothers and migrant , ethnic minority and sexual minority women; ### 3. calls for greater synergies between the instruments available to advance gender equality and improve the work-life balance; reiterates the need for greater efforts to support women who are put in a more vulnerable situation , including women with disabilities , single mothers and migrant , ethnic minority and lgbti+ women;


### 3. reiterates its support for funding dedicated to supporting human rights worldwide , with a particular focus on the protection of human rights defenders; highlights the importance of election observation missions and calls for an appropriate level of funding; ### 3. reiterates its support for funding dedicated to supporting human rights worldwide , with a particular focus on the protection of human rights defenders; stresses in this regard the need to continue the human rights defenders mechanism (protectdefenders.eu) and to increase the funding dedicated to it; highlights the importance of election observation missions , notably by local civil society groups , and calls for an appropriate level of funding;


### 4. believes eu transport financing should be aligned to the green deal’s regulatory requirements and that full alignment with the paris agreement should be guaranteed; ### 4. believes eu transport financing must be aligned to the green deal’s regulatory requirements and that full alignment with the paris agreement should be guaranteed;


### 4. calls for spending on gender equality to be traced and for proper indicators and a dedicated methodology to be established , particularly as regards the fight against gender-based discrimination , violence , sexual harassment and women’s access to sexual and reproductive health and rights; ### 4. calls for spending on gender equality to be traced and for proper indicators and a dedicated methodology to be established , particularly as regards the fight against gender-based discrimination , violence , sexual harassment and women’s access to sexual and reproductive health and rights; calls for regular monitoring , taking into account those indicators , and for gender-sensitive reviews of the programmes and spending;


### 5. reiterates that transport must contribute to achieving climate neutrality by 2050; ### 5. points out that in 2017 , 27 % of total eu-28 greenhouse gas emissions came from the transport sector and that co2 emissions from transport increased by 2.2 % compared with 2016.1a reiterates that transport must contribute to achieving climate neutrality by 2050;


### 5. reiterates that transport must contribute to achieving climate neutrality by 2050; ### 5. reiterates that transport must contribute to achieving climate neutrality as quickly as possible and in all events no later than 2050;


### 5. calls for the eu to increase the budget allocation for civil society organisations that promote women’s rights in europe and the global south; ### 5. calls for the eu to increase the budget allocation for civil society organisations that promote women’s rights in europe and the global south through the values strand in the rights and values programme and also through ndici; stresses the importance to ensure funding for small ngos that work on the field;


### – emphasises the crucial role of the connecting europe facility (cef) in fostering the development of a high-performance trans-european network (ten-t) that is sustainable and interconnected across the areas of transport , energy and digital services infrastructure; reiterates that the swift completion of the ten-t will make a significant contribution to socio-economic and territorial cohesion in the eu and to the promotion of the eu’s decarbonisation objectives; requests , therefore , that the cef-transport budget be increased for the mff 2021-2027 and that its allocation for 2021 be decided accordingly; ### – emphasises the crucial role of the connecting europe facility (cef) in fostering the development of a high-performance trans-european network (ten-t) that is sustainable and interconnected across the areas of transport , energy and digital services infrastructure; reiterates that the swift completion of the ten-t will make a significant contribution to socio-economic and territorial cohesion in the eu and to the promotion of the eu’s decarbonisation objectives; requests , therefore , that the cef-transport budget be increased for the mff 2021-2027 and that its allocation for 2021 be decided accordingly , and that all funding for fossil-fuel distribution networks be discontinued;


### 11. considers that transport projects financed by the european regional development fund (erdf) and by the cohesion fund (cf) must give priority to the completion of ten-t corridors; ### 11. considers that transport projects financed by the european regional development fund (erdf) and by the cohesion fund (cf) must give priority to the completion of ten-t corridors; expresses concern that little attention is given to modal shift in the use of the european regional development fund (erdf) and the cohesion fund (cf); underlines the need for decarbonisation of eu funds also in relation to the transport sector; recommends to increase investment into cycling and walking; reiterates its longstanding demand about transparency of eu funding in the transport sector , in particular of shared management resources; calls on the commission to make available in a comprehensive manner information on transport projects that have received funding from the erdf and cf;


### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources; ### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources; calls on the commission to monitor agencies’ financial and administrative management more actively , especially as regards conflicts of interest;


### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; ### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; points out that efficiency gains in aviation have not prevented an overall rise in co2 emissions and climate effects of flying;


### a. whereas article 8 of the treaty on the functioning of the european union states that ‘in all its activities , the union shall aim to eliminate inequalities and promote equality between men and women’ , thus stipulating that gender equality must be incorporated into all eu policies; ### a. whereas article 8 of the treaty on the functioning of the european union states that ‘in all its activities , the union shall aim to eliminate inequalities and promote equality between men and women’ , thus establishing the principle of gender mainstreaming which stipulates that gender equality must be incorporated into all eu policies;


### b. whereas inequality is a growing problem in the eu , and whereas an increasing percentage of the eu budget must be spent on developing social rights and access to public welfare services , with a specific focus on improving gender equality , including for lgbti persons , and the situation of women and girls; ### b. whereas inequality is a growing problem in the eu , and whereas an increasing percentage of the eu budget must be spent on developing social rights and access to public welfare services , with a specific focus on improving gender equality , including for lgbti+ persons , and the situation of women and girls;


### d. whereas the commission should maintain sufficient funding levels for programmes aimed at supporting women’s rights , such as the rights , equality and citizenship (rec) programme , with a special focus on non-discrimination instruments and the prevention of gender-based violence; ### d. whereas the commission should maintain sufficient funding levels for programmes aimed at supporting women’s rights , such as the rights and values programme , with a special focus on gender equality and gender mainstreaming instruments and the prevention of gender-based violence;


### 7. urges the commission to present a differentiated budget nomenclature for the new external financing instruments , notably by including at least one budget line for each third country receiving significant amounts of eu assistance; stresses that in the context of a more streamlined set of instruments , the budget structure needs to be sufficiently detailed to allow parliament to carry out its budgetary functions effectively and fulfil its oversight role. ### 7. urges the commission to present a differentiated budget nomenclature for the new external financing instruments , notably by including at least one budget line for each third country receiving significant amounts of eu assistance; stresses that in the context of a more streamlined set of instruments , the budget structure needs to be sufficiently detailed to allow parliament to carry out its budgetary functions effectively and fulfil its oversight role; calls for more transparency regarding the use of eu funds and for regular exchanges between the european parliament and the commission that would allow the european parliament to evaluate in detail the use of the budget;


### 2. takes note of european commission’s assessment that the connecting europe facility (cef) presents a low risk of error; requests however that the commission , together with the court and olaf , closely monitor the eu transport projects , as public investment in infrastructure is particularly sensitive to fraud; ### 2. takes note of european commission’s assessment that the connecting europe facility (cef) presents a low risk of error; requests however that the commission , together with the court and olaf , closely monitor the eu transport projects , as public investment in infrastructure is particularly sensitive to fraud; considers this essential not only to ensure transparency that prevents corruption and misuse of taxpayers' money , but also to ensure that the highest safety standards for the users are not compromised;


### 2. is concerned that in its internal spending review of the current union programmes , the eca found that gender equality had not been mainstreamed across the union budget in the same way as climate change or biodiversity and that instead , specific programmes , mainly those tackling employment and social issues , had been used to address discrimination based on gender; welcomes the court’s decision to examine gender mainstreaming in the unionbudget and to publish the audit report in the first quarter of 20211 ; ### 2. is concerned that in its internal spending review of the current union programmes , the eca found that gender equality had not been mainstreamed across the union budget in the same way as climate change or biodiversity and that instead , specific programmes , mainly those tackling employment and social issues , had been used to address discrimination based on gender; regrets that there is no methodology in place to track the spending dedicated to gender equality; welcomes the court’s decision to examine gender mainstreaming in the unionbudget and to publish the audit report in the first quarter of 20211 ;


### 2. is satisfied with the work carried out by the five decentralised agencies which are under its remit , which carry out technical , scientific or managerial tasks that help the union institutions elaborate and implement policies in the area of environment , climate , public health and food safety , as well as with the way in which those agencies' budgets are implemented; ### 2. is satisfied with the work carried out by the five decentralised agencies which are under its remit , which carry out technical , scientific or managerial tasks that help the union institutions elaborate and implement policies in the area of environment , climate , public health and food safety , as well as with the way in which those agencies' budgets are implemented; stresses that given the scale of current and upcoming challenges , sufficient funding must be guaranteed for the agencies and the commission dgs working in the areas of environment , climate , public health and food safety and that further cuts or a failure to increase the budgets will have knock-on effects for the quality of life of union citizens;


### 2. points out that article 61 of the financial regulation has provided since august 2018 for an enlarged definition of conflicts of interests; emphasises the commission’s responsibility to ensure that these provisions are implemented with due diligence across the union , and all forms of conflicts of interests are tackled efficiently and effectively throughout the implementation of the union budget; ### 2. points out that article 61 of the financial regulation has provided since august 2018 for an enlarged definition of conflicts of interests; emphasises the commission’s responsibility to ensure that these provisions are implemented with due diligence across the union , and all forms of conflicts of interests are tackled efficiently and effectively throughout the implementation of the union budget; stresses the importance of available public information on final beneficiaries for all eu financial transfers , in order to prevent conflicts of interest in the implementation of eu budget;


### 5. endorses the recommendations from the court of auditors (the “court”) and encourages the commission and other relevant parties to implement them as soon as possible while emphasising some of the most important and urgent recommendations below; ### 5. endorses the recommendations from the court of auditors’ (the “court”) annual report on the 2019 financial year and the report of the european court of auditors on the performance of the eu budget and encourages the commission and other relevant parties to implement them as soon as possible while emphasising some of the most important and urgent recommendations below;


### 6. reiterates its support to the addition of a pillar of military mobility to ten-t policy with adoption of the action plan in march 2018; regrets that the proposal by the commission and european parliament to include a new envelope dedicated to military mobility needs of eur 6 ,5 billion under the cef budget for 2021-2027 has been drastically reduced; ### 6. welcomes that the proposal to include a new envelope dedicated to military mobility under the cef budget for 2021-2027 has been drastically reduced;


### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; ### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews; stresses that the court does not point out to shortcomings on euronews , but much more on the commission monitoring and evaluation mechanisms; urges therefore the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure;


### 7. reiterates the parliament’s request for the creation of a new budgetary line for tourism , to support this sector severely hit by the covid-19 crisis; welcomes that the court has launched an audit to assess tourism projects co-funded with eur 6.4 billion in 2007-2013 and eur 4 billion so far in 2014-2020 erdf and cohesion fund money , which will help improving eu tourism policies; ### 7. reiterates the parliament’s request for the creation of a new budgetary line for sustainable tourism , to support the recovery and transformation of a sector severely hit by the covid-19 crisis and make it resilient for the future and compliant with the european green deal ambitions; welcomes that the court has launched an audit to assess tourism projects co-funded with eur 6.4 billion in 2007-2013 and eur 4 billion so far in 2014-2020 erdf and cohesion fund money , which will help improving eu tourism policies;


### 7. deeply regrets , however , that for the first time in four years the court had to issue an adverse opinion on the legality and regularity of the expenditure underlying the accounts; ### 7. deeply regrets , however , that following the worsening trend of the level of error , for the first time in four years the court had to issue an adverse opinion on the legality and regularity of the expenditure underlying the accounts;


### 3. welcomes the fact that gender equality and mainstreaming has been introduced as one of the horizontal principles for union funds in the new multiannual financial framework (mff) for 2021-2027 , stipulating that gender equality and gender mainstreaming will now be prioritised in the mff; ### 3. welcomes the fact that gender equality and mainstreaming has been introduced as one of the horizontal principles for union funds in the new multiannual financial framework (mff) for 2021-2027 , stipulating that gender equality and gender mainstreaming will now be prioritised in the mff; regrets that gender mainstreaming was already included in a joint declaration attached to the mff for 2014-2020 but was not fully implemented; expects the commission to take its commitments seriously in the future;


### 3. reiterates its call on the commission to ensure proper evaluation of the preventive measures taken by the member states to avoid conflicts of interests; welcomes , in this regard , the guidelines from the commission “guidance on avoidance of conflicts of interest under the financial regulation” , distributed to the member states in august 2020 , aiming to promote a uniform interpretation and application of rules concerning conflicts of interests and to raise awareness on the applicability of these rules , including in relation to shared management; ### 3. reiterates its call on the commission to ensure proper evaluation of the preventive measures taken by the member states to avoid conflicts of interests; welcomes , in this regard , the guidelines from the commission “guidance on avoidance of conflicts of interest under the financial regulation” , distributed to the member states in august 2020 , aiming to promote a uniform interpretation and application of rules concerning conflicts of interests and to raise awareness on the applicability of these rules , including in relation to shared management; calls on the commission to make these guidelines public and also share the information about the audits carried out on these issues and examples of good practice with both member states’ authorities and the committee on budgetary control;


### 4. welcomes the new corporate anti-fraud strategy , adopted by the commission in april 2019 , on olaf’s initiative , with the objective of enhancing the commission’s knowledge about fraud and its analytical capability to steer anti-fraud action , to ensure cooperation among departments and executive agencies in fighting fraud , and to strengthen the corporate oversight of the fight against fraud; ### 4. welcomes the new corporate anti-fraud strategy , adopted by the commission in april 2019 , on olaf’s initiative , with the objective of enhancing the commission’s knowledge about fraud and its analytical capability to steer anti-fraud action , to ensure cooperation among departments and executive agencies in fighting fraud , and to strengthen the corporate oversight of the fight against fraud; calls on the commission to prepare a follow-up report on the efficiency of its implementation and first results achieved and reports back to the discharge authority;


### 1. stresses that women’s rights and a gender equality perspective should be integrated and ensured into all policy areas; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process; ### 1. stresses that women’s rights and a gender equality perspective should be integrated and ensured into all policy areas; reiterates therefore its call for the implementation of gender mainstreaming , including the implementation of gender budgeting at all stages of the budgetary process;


### 1. grants the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2019 / postpones its decision on granting the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2019; ### 1. grants the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2019;


### 1. grants the director of the education , audiovisual and culture executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019 / postpones its decision on granting the director of the education , audiovisual and culture executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019; ### 1. grants the director of the education , audiovisual and culture executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019;


### 1. grants the acting director of the executive agency for small and medium-sized enterprises discharge in respect of the implementation of the agency’s budget for the financial year 2019 / postpones its decision on granting the acting director of the executive agency for small and medium-sized enterprises discharge in respect of the implementation of the agency’s budget for the financial year 2019; ### 1. grants the acting director of the executive agency for small and medium-sized enterprises discharge in respect of the implementation of the agency’s budget for the financial year 2019;


### 1. grants the director of the consumers , health , agriculture and food executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019 / postpones its decision on granting the director of the consumers , health , agriculture and food executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019; ### 1. grants the director of the consumers , health , agriculture and food executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019;


### 1. grants the director of the european research council executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019 / postpones its decision on granting the director of the european research council executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019; ### 1. grants the director of the european research council executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019;


### 1. grants the director of the research executive agency discharge in relation to the implementation of the agency’s budget for the financial year 2019 / postpones its decision on granting the director of the research executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019; ### 1. grants the director of the research executive agency discharge in relation to the implementation of the agency’s budget for the financial year 2019;


### 1. grants the director of the innovation and networks executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019 / postpones its decision on granting the director of the innovation and networks executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019; ### 1. grants the director of the innovation and networks executive agency discharge in respect of the implementation of the agency’s budget for the financial year 2019;


### 1. approves the closure of the accounts of the general budget of the european union for the financial year 2019 / postpones the closure of the accounts of the general budget of the european union for the financial year 2019; ### 1. approves the closure of the accounts of the general budget of the european union for the financial year 2019;


### 1. highlights , with regard to the implementation of the union budget , the importance of complying with the principle of sound financial management as enshrined in article 317 of the treaty on the functioning of the european union (tfeu); ### 1. highlights , with regard to the implementation of the union budget , the importance of complying with the principle of sound financial management as enshrined in article 317 of the treaty on the functioning of the european union (tfeu); recalls that the fully functioning principle of the rule of law is a precondition of the effective implementation of the budget;


### a. the union budget is a significant instrument for achieving common policy objectives , and on average represents 2 ,1 % of the member states’ general government expenditure and total public spending in the union; ### a. the union budget is a significant instrument for achieving common policy objectives , and on average represents 1.0 % of eu gross national income or 2 ,1 % of the member states’ general government expenditure and total public spending in the union;


### b. when the parliament grants discharge to the commission , it verifies and evaluates whether or not funds have been used correctly and policy goals have been achieved; ### b. when the parliament grants discharge to the commission , it verifies and evaluates whether or not funds have been used correctly and policy goals have been achieved , thus confirming the regularity and the performance – value for money of the commission’s spending;


### 11. notes that the court provided in 2019 specific error rates for four mff headings: ‘competitiveness’ , ‘cohesion’ , ‘natural resources’ and ‘administration’; points out that , in 2019 , the court found the highest estimated level of error in spending under ‘economic , social and territorial cohesion‘ (4 ,4 %); ### deleted


### 9. points out that , as in previous years , eligibility errors (namely ineligible costs in costs claims and ineligible projects , activities or beneficiaries) in reimbursement-based payments , where expenditure is often subject to complex rules , were the main contributors to the 2019 estimated level of error for high-risk expenditure at 74% (compared to 68 % in 2018); ### 9. points to the fact that , as in previous years , eligibility errors (namely ineligible costs in costs claims and ineligible projects , activities or beneficiaries) in reimbursement-based payments , where expenditure is often subject to complex rules , were the main contributors to the 2019 estimated level of error for high-risk expenditure at 74% (compared to 68 % in 2018);


### 10. deeply regrets that the commission’s particular role , as reflected in its methodology , and weaknesses in ex-post checks , which are a critical part of the control system , affects the commission’s estimates of errors; ### 10. deeply regrets that the information and reports the commission receives from member states’ authorities often lack the data on concrete results or include too optimistic assessments , and that commission’s particular role , as reflected in its methodology , and weaknesses in ex-post checks , which are a critical part of the control system , affects the commission’s estimates of errors;


### 12. notes that the court did not estimate levels of error for areas of expenditure under mff headings 3 ‘security and citizenship’ and 4 ‘global europe’; points out that the provision of error rates would allow comparability between financial years; ### deleted


### 13. notes that the court audited transactions worth a total of eur 126 ,1 billion (out of eur 159 ,1 billion of total union spending) , and that ‘natural resources’ made up the largest share (47 ,2 %) of the court’s overall audit population , followed by ‘cohesion’ (22 ,5 %) and ‘competitiveness’ (13 ,2 %); ### deleted


### 15. regrets the adoption of three amending budgets in 2019 , adding eur 0 ,4 billion to commitment appropriations and eur 0 ,3 billion to payment appropriations; ### 15. points to the adoption of three amending budgets in 2019 , adding eur 0 ,4 billion to commitment appropriations and eur 0 ,3 billion to payment appropriations;


### 16. regrets the fact that outstanding commitments have continued to grow , reaching eur 298 ,0 billion at the end of 2019 (compared to eur 281 ,2 billion in 2018); notes that the level of payment appropriations in the annual budgets has been noticeably lower than the mff ceiling in recent years , which might lead to higher payment needs in the future; ### 16. is deeply concerned of the fact that outstanding commitments have continued to grow , reaching eur 298 ,0 billion at the end of2019 (compared to eur 281 ,2 billion in 2018); notes that the level of payment appropriations in the annual budgets has been noticeably lower than the mff ceiling in recent years , which might lead to higher demands for payments in2022 and 2023 and poses a serious risk to the liquidity of the eu budget;


### 18. notes furthermore that by the start of 2019 , after the current mff had been in place for five years , only approximately 17 % of the total esi funding committed through financial instruments under shared management (fisms) had reached its final recipient; ### 18. notes furthermore that by the start of 2019 ,after the current mff had been in place for five years , only approximately 17 %of the total esi funding committed through financial instruments under shared management (fisms) had reached its final recipient; recalls here repeated scepticism expressed by the parliament over strong support of the commission of the financial instruments;


### 19. notes that , as in previous years , substantial amounts of unused annual esif pre-financing was returned to the union budget (eur 7 ,7 billion in 2019) , due mainly to delays in implementation; ### 19. is concerned that , as in previous years , substantial amounts of unused annual esif pre-financing was returned to the union budget (eur 7 ,7 billion in 2019) , due mainly to delays in implementation;


### 20. notes that the main financial risks to which the union budget was exposed to in 2019 were associated with financial operations in form of loans covered directly by the union budget (53 ,7 %) , and financial operations covered by an union guarantee fund (46 ,3 %); observes that , when adding the possible future payments relating to the efsi (european fund for strategic investments) guarantee , the amount of the total risk borne by the union budget reached eur 90 ,5 billion by the end of 2019; ### 20. stresses the fact that the main financial risks to which the union budget was exposed to in 2019 were associated with financial operations in form of loans covered directly by the union budget (53 ,7 %) , and financial operations covered by an union guarantee fund (46 ,3 %); observes that , when adding the possible future payments relating to the efsi (european fund for strategic investments) guarantee , the amount of the total risk borne by the union budget reached eur 90 ,5 billion by the end of 2019;


### 23. notes that the current agreement between the commission , the eib and the court concerning audits of operations which are financed or backed by the union budget expires in 2020; views this an opportunity to ensure that the court is enabled to audit the regularity and also the performance of the eib activities , which do not fall under a specific union mandate; ### 23. notes that the current agreement between the commission , the eib and the court concerning audits of operations which are financed or backed by the union budget expired in 2020; views this an opportunity to ensure that renewed agreement will enable the court to audit the regularity and also the performance of the eib activities , which do not fall under a specific union mandate;


### - closely follow payment needs and take action , within its institutional remit , with a view to ensuring the availability of payment appropriations taking into account the risk of insufficient payment appropriations and the extraordinary needs arising from the covid-19 pandemic; ### - closely follow payment needs , prepares possible scenarios with concrete solutions keeping in mind that the union is not allowed to run on budgetary deficit and take action , within its institutional remit , with a view to ensuring the availability of payment appropriations taking into account the risk of insufficient payment appropriations and the extraordinary needs arising from the covid-19 pandemic;


### 30. strongly supports the recommendation that the commission should improve explanations concerning the determination of targets and supporting data. targets should be ambitious but realistic and at the same time measurable on basis of reliable data. emphasises , at the same time , that result and impact indicators are better suited for performance measurement than input and output indicators; ### 30. strongly supports the recommendation that the commission should improve explanations concerning the determination of targets and supporting data. targets should be specific , ambitious but realistic and at the same time measurable on basis of reliable data. emphasises , at the same time , that result and impact indicators are better suited for performance measurement and allow for a broader impact assessment than input and output indicators;


### 31. calls on the commission to include in its performance reports greater analysis of the efficiency and economy of programmes when information becomes available , more systematic analysis of the significant external factors affecting programme performance; clear assessments of all the performance indicators reported on as regards whether they are on track to meet their targets; clear and balanced assessments of performance , covering all programme objectives in appropriate detail; ### 31. calls on the commission to include in its performance reports greater analysis of the effectiveness and economy (cost-effectiveness) of programmes when information becomes available , more systematic analysis of the significant external factors affecting programme performance; clear assessments of all the performance indicators reported on as regards whether they are on track to meet their targets; clear and balanced assessments of performance , covering all programme objectives in appropriate detail;


### 32. underlines that according to the financial regulation , sound financial management implies effectiveness , efficiency and economy , and that the commission should ensure a focus on all three elements; ### 32. underlines that according to the financial regulation , sound financial management implies effectiveness , efficiency and economy , and that the commission should ensure a focus on all three elements; further notes that the international audit guidelines on performance now also include elements like equality , environment and ethics and calls on the commission to broaden its assessments by also looking into these areas;


### 34. notes that in 2019 , the expenditure from the union budget amounted to eur 147 billion , distributed over 240 000 payments; points out that 71 % of the budget was implemented under shared management , and the remainder was either spent directly by the commission (22%) or indirectly in cooperation with entrusted entities (7 %); ### 34. notes that in 2019 , the expenditure from the union budget amounted to eur 147 billion , distributed over more than 240 000 payments; points out that 71 % of the budget was implemented under shared management , and the remainder was either spent directly by the commission (22%) or indirectly in cooperation with entrusted entities (7 %);


### 35. observes the commission’s estimate that , in 2019 , climate-related expenditure amounted to eur 35 billion , equal to 21 % of the union budget , and that cumulatively over the 2014-2020 period the union budget will have contributed eur 211 billion , equal to 19 ,8 % of total spending , to climate objectives , which falls slightly short of the initial target of 20 % due to lower contributions during the first years of the period; ### 35. observes the commission’s estimate that , in 2019 , climate-related expenditure amounted to eur 35 billion , equal to 21 % of the union budget , and that cumulatively over the 2014-2020 period the unionbudget will have contributed eur 211 billion , equal to 19 ,8 % of total spending , to climate objectives , which falls slightly short of the initial target of 20 % due to lower contributions during the first years of the period; calls on the commission to do its best to boost climate-related expenditure for the 2014-2020 period with a view to a much more ambitious targets for the 2021 –2028 period;


### 37. notes that , according to the commission , the corrective measures confirmed amounted to eur 1 ,5 billion in 2019 (25 % higher than in 2018); ### 37. notes that , according to the commission , the corrective measures confirmed amounted to eur 1 ,5 billion in 2019 (25 % higher than in 2018); points to the fact that some member states have seen a much more substantive correction amounts than others; calls on the commission to adopt its audit sample to include these countries in their regular checks on a more frequent basis;


### 38. observes that , for 2019 , the commission’s estimate for the overall risk at closure was at 0 ,7 % (compared to 0 ,8 % in 2018) of the relevant expenditure; notes that due to the higher risk at payment in relation to cohesion spending , the overall risk at payment estimated by the commission was higher than in previous years , at 2 ,1 % for 2019 (compared to 1 ,7 % in 2018) , but as the estimated future corrections were also higher (1 ,4 % , compared to 0 ,9 % in 2018) , the commission arrived at a stable risk at closure , and with an estimate of risk at closure of less than 2 % , the commission considered that its multiannual control systems ensured effective protection of the union budget; points out furthermore that in the commission’s own estimate , the expenditure with risk at payment above the materiality threshold was very high at eur 67 billion; ### 38. observes that , for 2019 , the commission’s estimate for the overall risk at closure was at 0 ,7 % (compared to 0 ,8 % in 2018) of the relevant expenditure; notes that due to the higher risk at payment in relation to cohesion spending , the overall risk at payment estimated by the commission was higher than in previous years , at 2 ,1 % for 2019 (compared to 1 ,7 % in 2018) , but as the estimated future corrections were also higher (1 ,4 % , compared to 0 ,9 % in 2018) , the commission arrived at a stable risk at closure , and with an estimate of risk at closure of less than 2 %;


### 39. notes that , with regard to the commission’s own estimate of risk at payment , the court has highlighted certain issues for specific mff headings: ### 39. observes with alert that , with regard to the commission’s own estimate of risk at payment , the court has highlighted certain issues presented in the text below for specific mff headings and urges the commission to respond to these findings with concrete actions:


### 44. takes note of shortcomings in the member states’ management of duties not yet collected , as reported in 15 of the 27 tor inspection reports issued in 2019 by the commission (the findings in 10 of these 15 reports were classified as systematic in nature); ### 44. takes note of shortcomings in the member states’ management of duties not yet collected , as reported in 15 of the 27 tor inspection reports issued in 2019 by the commission; is of opinion that the findings in 10 of these 15 reports that were classified as systematic in nature should be made available to the members of the parliament’s relevant committees;


### 45. underlines that two main systemic weaknesses concern the lack of union-wide standards for the performance of customs controls for mitigating the risk of undervalued imports throughout the customs union , as well the fact that member states are not able to identify the riskiest economic operators at union level for post-release audits; ### 45. underlines with great concern that two main systemic weaknesses concern the lack of union-wide standards for the performance of customs controls for mitigating the risk of undervalued imports throughout the customs union , as well the fact that member states are not able to identify the riskiest economic operators at union level for post-release audits; points to the considerable loss of the union’s revenue and urges the commission and the council to address these issues with great urgency;


### 46. notes that , according to the commission’s assessment , 24 of the 28 member states had partially satisfactory or unsatisfactory control strategies for targeting the undervaluation risks; ### 46. is alerted that , according to the commission’s assessment , 24 of the 28 member states had partially satisfactory or unsatisfactory control strategies for targeting the undervaluation risks;


### 47. takes into account the fact that action to identify and select the riskiest importers for post-release audits is limited across the customs union because there is no union-wide accessible database covering all imports effected by economic operators; ### 47. points with great concern to the fact that action to identify and select the riskiest importers for post-release audits is limited across the customs union because there is no union-wide accessible database covering all imports effected by economic operators;


### 50. notes that 54 long-outstanding tor open points verified by the court out of 122 revealed that the commission’s follow-up and closing of such points took excessive time; regrets the fact that the commission had not established a follow-up system prioritising tor open points according to significance (either in terms of financial impact , or of systemic significance in the case of non-financial shortcomings); ### 50. notes with concern that 54 long-outstanding tor open points verified by the court out of 122 revealed that the commission’s follow-up and closing of such points took excessive time; urges the commission to establish a follow-up system prioritising tor open points according to significance (either in terms of financial impact , or of systemic significance in the case of non-financial shortcomings) and report back to the discharge authority;


### 61. regrets that 60% of errors was made up by ‘ineligible direct personnel costs’; underlines that despite efforts at simplification of the rules for declaring personnel costs under h2020 , their calculation remains a major source of error in the cost claims; supports the opinion of the court that the methodology for calculating personnel costs has become more complex in some respects under h2020 and this has increased the risk of error (of the 24 transactions affected by quantifiable errors 23 involved incorrect application of the methodology for calculating personnel costs); ### 61. points with great concern to the fact that 60% of errors was made up by ‘ineligible direct personnel costs’; underlines that despite efforts at simplification of the rules for declaring personnel costs under h2020 , their calculation remains a major source of error in the cost claims; supports the opinion of the court that the methodology for calculating personnel costs has become more complex in some respects under h2020 and this has increased the risk of error (of the 24 transactions affected by quantifiable errors 23 involved incorrect application of the methodology for calculating personnel costs);


### 62. finds it very regrettable that ‘unlawful/discriminatory selection/award criteria’ accounted for 16% of errors; ### 62. points with great concern that ‘unlawful / discriminatory selection / award criteria’ accounted for 16% of errors;


### 63. similarly , finds it very regrettable that ‘ineligible other direct costs (vat , travel , equipment)’ accounted for 15% of errors; ### 63. similarly , finds it very worrying that ‘ineligible other direct costs (vat , travel , equipment)’ accounted for 15% of errors;


### 66. notes that 22 of the research projects the court audited had been conducted in currencies other than the euro , meanwhile the exchange rate applied in ten of these projects was not the one stipulated in the rules (the financial effect of such errors is not in itself material , but their frequency demonstrates a lack of awareness of the rules); ### 66. draws attention to the fact that 22 of the research projects the court audited had been conducted in currencies other than the euro , meanwhile the exchange rate applied in ten of these projects was not the one stipulated in the rules (the financial effect of such errors is not in itself material , but their frequency demonstrates a lack of awareness of the rules); calls on the commission to work together with member states to pay a greater attention to this issue;


### - conduct more targeted checks on smes’ cost claims and enhance its information campaign regarding h2020 funding rules , with particular focus on these important beneficiaries; ### - enhance its information campaign regarding h2020 funding rules and declaration of personnel costs , paying specific attention to the main types of error followed by carrying out targeted checks on their compliance with the rules;


### - remind all h2020 beneficiaries of the rules for the calculation and declaration of personnel costs , paying specific attention to the main types of error; ### deleted


### 70. underlines that in context of the indicator for specific objective 5 ‘share of participating firms introducing innovations new to the company or the market’ the programme statement mentions neither milestones nor a target for this indicator; therefore , it cannot be used to assess whether the programme is on track , thereby lowering this indicator’s usefulness; ### 70. underlines that in context of the indicator for specific objective 5 ‘share of participating firms introducing innovations new to the company or the market’ the programme statement mentions neither milestones nor a target for this indicator; therefore , it cannot be used to assess whether the programme is on track; calls on the commission to update the programme statement so that it’ll include specific and measurable targets to allow for an assessment of efficiency and effectiveness;


### - improve the assessment of whether potential efsi projects could have been financed from other sources (the eib should assess at the appraisal stage of the project the likely replacement of other sources of finance. the eib should use this information in assessing the eligibility of efsi operations.); ### - improve the assessment of whether potential efsi projects could have been financed from other sources , like the so-called loss due to the 'deadweight' , (the eib should assess at the appraisal stage of the project the likely replacement of other sources of finance. the eib should use this information in assessing the eligibility of efsi operations.);


### 100. stresses that cohesion policy objectives , such as those relating to employment rates , economic development , and climate and energy , are heavily influenced by a wide range of national and external factors , in europe and the world; underlines that in many member states , cohesion policy funding typically represents a small proportion of the funds dedicated to these issues , and so can have only a very limited impact on these member states' progress towards meeting these objectives; ### 100. stresses that cohesion policy objectives , such as those relating to employment rates , economic development , and climate and energy , are heavily influenced by a wide range of national and external factors , in europe and the world; underlines that in many member states , cohesion policy funding typically represents a small proportion of the funds dedicated to these issues , and so , without a specially tailored national policies and programmes to work hand-in-hand with cohesion policy objectives , can have only a limited impact on these member states' progress towards meeting these objectives;


### 102. regrets that of 72 indicators in total , only one third of the indicators are on track to meet their targets and that about half of the indicators are not on track; regrets that of 9 indicators linked to the general objectives , only two are on track , meanwhile about one third of the indicators have a mid-term milestone target set for 2018; ### 102. stresses with concern that of 72 indicators in total , only one third of the indicators are on track to meet their targets and that about half of the indicators are not on track; regrets that of 9 indicators linked to the general objectives , only two are on track , meanwhile about one third of the indicators have a mid-term milestone target set for 2018;


### 103. notes that in total , 40 % of the output indicators are on track , and that for result and impact indicators , this percentage is 10 %; ### 103. although the erdf and cf could still be paid out until 2023 it stresses with concern that in total , 40 % of the output indicators are on track , and that for result and impact indicators , this percentage is at low 10 %;


### 105. stresses that of all 10 indicators from the programme statements linked to the objective of supporting the shift towards a low-carbon economy in all sectors , only 1 – ‘number of households with improved energy consumption classification indicator’ – is on track; ### 105. stresses with great concern that of all 10 indicators from the programme statements linked to the objective of supporting the shift towards a low-carbon economy in all sectors , only 1 – ‘number of households with improved energy consumption classification indicator’ – is on track; demands the commission , also in the light of the green deal targets , makes improvements linked to this objective an absolute priority;


### 107. finds itself in agreement with the court’s opinion that there are strong indications that the union will not meet the 2030 climate and energy targets; notes that according to the commission , there was only limited progress in the reduction of the negative environmental impacts stemming from the use of natural resources; highlights its agreement with the court that half of the union member states were at risk of not generating enough electricity from renewable energy to meet their 2020 targets; notes that in the court’s landscape review of union action on energy and climate change , the court reported that the reduction in greenhouse gas emissions projected by member states falls short of the 40 % target for 2030; ### 107. is alarmed by the court’s opinion that there are strong indications that the union will not meet the 2030 climate and energy targets; stresses that according to the commission , there was only limited progress in the reduction of the negative environmental impacts stemming from the use of natural resources; highlights its agreement with the court that half of the union member states were at risk of not generating enough electricity from renewable energy to meet their 2020 targets; raises its concern that in the court’s landscape review of union action on energy and climate change , the court reported that the reduction in greenhouse gas emissions projected by member states falls short of the 40 % target for 2030;


### 108. points out that in a 2019 report3 , the eea highlighted that the current rate of progress will not be enough to meet 2030 and 2050 climate and energy targets; ### 108. points out that in a 2019 report1a ,the eea highlighted that the current rate of progress will not be enough to meet 2030 and 2050 climate and energy targets; therefore calls on the commission to review member states’ action plans and together with them introduce the necessary improvements that will allow the union to stay on the track of the paris climate agreement and commission’s own green deal targets;


### 109. regrets that half of the 16 indicators linked to the objective of ‘promoting sustainable transport and removing bottlenecks in key network infrastructures’ are on track to meet their targets; highlights that member states have reduced most targets for 2023 in the latest report , approved by the commission , in some cases by considerable amounts (for example , the combined erdf and cf target value for the indicator “total length of new railway line” was reduced from 947 km to 579 km (39 %) and the combined erdf and cf target value for the indicator “total length of new or improved tram and metro lines” was reduced from 680 km to 441 km (35 %)); ### 109. is concerned that only half of the 16 indicators linked to the objective of ‘promoting sustainable transport and removing bottlenecks in key network infrastructures’ are on track to meet their targets; regrets that member states have reduced most targets for 2023 in the latest report , approved by the commission , in some cases by considerable amounts (for example , the combined erdf and cf target value for the indicator “total length of new railway line” was reduced from 947 km to 579 km (39 %) and the combined erdf and cf target value for the indicator “total length of new or improved tram and metro lines” was reduced from 680 km to 441 km (35 %));


### 110. highlights that in this policy area all indicators are output ones: they mainly provide data about the programme’s implementation in terms of infrastructure built but there are no common indicators to measure results (court’s report on union co-funded roads4 indicates that the commission does not report information such as time savings or higher average speed , even though this information is sometimes available); ### 110. stresses once again that in this policy area all indicators are output ones: they mainly provide data about the programme’s implementation in terms of infrastructure built but there are no common indicators to measure results (court’s report on union co-funded roads1a indicates that the commission does not report information such as time savings or higher average speed , even though this information is sometimes available); urges the commission to plan the policy so as to allow for a proper on-going and mid-term assessments of results and broader impacts achieved;


### 112. is of the opinion that , as stated in the court’s audit on tfis , the traffic forecasts were usually overoptimistic , not well coordinated , not based on sound economic assessments and sometimes very simplistic , and in particular cost-benefit analyses had not been properly used as a tool for policy-making; ### 112. is of the opinion that , as stated in the court’s audit on tfis , the traffic forecasts were usually overoptimistic , not well coordinated , not based on sound economic assessments and sometimes very simplistic , and in particular cost-benefit analyses had not been properly used as a tool for policy-making; stresses the fact that such a poor planning is not an exception and that especially in the field of climate change and much needed adjustments the union will have to implement in the field of environmental protection and use of resources the commission often uses simplistic and overoptimistic estimates;


### 113. finds it very regrettable that the commission in its legislative proposal for the esif for 2021-2027 removes all the appraisal requirements specific to major projects , including the cost-benefit analysis requirement , while this is recognised as bringing a reduction in the general administrative burden , this is outweighed by the increased risk that the co-financed investments will not offer the best value for money; ### 113. deplores the fact that the commission in its legislative proposal for the esif for 2021-2027 removes all the appraisal requirements specific to major projects , including the cost-benefit analysis requirement , while this is recognised as bringing a reduction in the general administrative burden , this is outweighed by the increased risk that the co-financed investments will not offer the best value for money; calls strongly on the commission to re-evaluate its proposal;


### 114. finds the fact that only 3 out of 9 indicators (33 %) from the programme statements linked to the erdf specific objective – ‘enhancing the competitiveness of smes’ are on track to meet their targets represents an underperformance; highlights that these three indicators are output-related , measuring the number of businesses supported by the erdf , meanwhile other indicators , such as those measuring whether the private investment matches public support to businesses , and the employment increase in supported businesses are not on track; ### 114. finds the fact that only 3 out of 9 indicators(33 %) from the programme statements linked to the erdf specific objective –‘enhancing the competitiveness of smes’ are on track to meet their targets represents an underperformance; highlights that these three indicators are output-related , measuring the number of businesses supported by the erdf , meanwhile other indicators , such as those measuring whether the private investment matches public support to businesses , and the employment increase in supported businesses are not on track; urges the commission to plan the policy so as to allow for a proper on-going and mid-term assessments of results and broader impacts achieved , including assessing the impact of policies to combat long-term unemployment;


### 120. regrets that 70 % of errors were made up by ‘ineligible beneficiary/activity/project/expenditure’; ### 120. stresses the fact that , as in previous years , 70 % of errors were made up by ‘ineligible beneficiary/activity/project/expenditure’;


### 124. notes that of 14 transactions concerning market measures , in 5 cases paying agencies had reimbursed ineligible costs , including 3 cases of non-compliance with the eligibility rules leading to errors exceeding 20 % of the amount examined; ### 124. notes with great concern that of 14 transactions concerning market measures , in 5 cases (36 %) paying agencies had reimbursed ineligible costs , including 3 cases of non-compliance with the eligibility rules leading to errors exceeding 20 % of the amount examined;


### 125. notes that of 6 transactions concerning fisheries , the environment and climate action , 2 projects had ineligible elements in the costs reimbursed; ### 125. notes with great concern that of 6 transactions concerning fisheries , the environment and climate action , 2 projects (33 %) had ineligible elements in the costs reimbursed;


### 128. finds it worrying that the court has identified weaknesses in the set of cap performance indicators: ### 128. finds it extremely worrying that the court has identified serious weaknesses in the set of cap performance indicators that could significantly influence the reporting on results achieved , making it overoptimistic , unreliable and unrealistic or even impossible to assess; furthermore , the court has identified different financial support measures in cap with little to no impact on the goals the individual measure should help achieve; urges the commission to react to these findings without undue delays and annually reports back to the discharge authority on the introduced changes and progress achieved::


### - for the general objective on the sustainable management of natural resources and climate action , the indicators focus on the size of the area benefiting from the measures , but not on what has been achieved with the support. concerning specifically climate change , the cap measures are found to have low impact in addressing climate needs due to their design: ### - for the general objective on the sustainable management of natural resources and climate action , the indicators focus on the size of the area benefiting from the measures , but not on what has been achieved with the support. concerning specifically climate change and biodiversity loss , the cap measures are found to have low impact in addressing climate needs due to their design:


### b. in its latest ampr , the commission considers it an achievement that 79 % of the union’s total agricultural area was subject to at least one greening obligation in 2018. however , the court found12 that greening had had little measurable effect on farming practices and the environment. it had led to changes in farming practices on around 5 % of all union farmland and tended to minimise disturbance to established farming practices. greening remained essentially an income-support scheme; ### b. in its latest ampr , the commission considers it an achievement that 79 % of the union’s total agricultural area was subject to at least one greening obligation in 2018. however , the court found1a that greening had had little measurable effect on farming practices and the environment. it had led to changes in farming practices on around 5 % of all union farmland and tended to minimise disturbance to established farming practices; greening remained essentially an income-support scheme and in a much lesser or no part a measure to address the agri-environment-climate practices in agriculture;


### 131. notes that , regarding the regularity of transactions , seven (37 %) of the 19 transactions examined by eca were affected by errors (i.e. overstatement of salary costs); ### 131. notes with concern that , regarding the regularity of transactions , seven (37 %) of the 19 transactions examined by eca were affected by errors (i.e. overstatement of salary costs);


### 133. takes into consideration four cases of non-compliance with legal provisions regulating the selection of projects and procurement rules , but without a financial impact on the union budget; ### 133. takes note of four cases of non-compliance with legal provisions regulating the selection of projects and procurement rules , but without a financial impact on the union budget;


### 134. notes that the audit authorities in the member states17 selected by the eca for a check had developed and implemented detailed procedures of sufficient quality to report as required by the rules; ### 134. notes with satisfaction that the audit authorities in the member states17 selected by the eca for a check had developed and implemented detailed procedures of sufficient quality to report as required by the rules;


### 137. takes into account certain shortcomings in the work of audit authorities creating potential risks in failure to detect ineligible expenditure , unreliability of audit conclusions and of limited assurance such as: ### 137. points to certain shortcomings in the work of audit authorities creating potential risks in failure to detect ineligible expenditure , unreliability of audit conclusions and of limited assurance such as examples below and asks the commission and the court to work together with national audit authorities to improve on these shortcomings:


### 138. notes shortcomings arising from the commission’s assessments of annual control reports19 such as: ### 138. points to shortcomings arising from the commission’s assessments of annual control reports19 such as:


### 139. notes four general impact indicators (on actual returns compared to return decisions , percentage of voluntary returns , difference in employment rates between union and non-union nationals , and convergence of recognition rates for asylum applicants); notes that these are not directly related to the performance of amif , although spending from the fund may contribute to the corresponding target; ### 139. points to four general impact indicators (on actual returns compared to return decisions , percentage of voluntary returns ,difference in employment rates between union and non-union nationals , and convergence of recognition rates for asylum applicants) that are not directly related to the performance of amif , although spending from the fund may contribute to the corresponding target;


### 140. notes that 5 of the 24 indicator milestones for 2020 have already been achieved in previous years , but targets have not been adjusted upwards in line with good financial management practice to reflect the potential for more efficiency gains; ### 140. notes that 5 of the 24 indicator milestones for 2020 have already been achieved in previous years , but targets have not been adjusted upwards in line with good financial management practice to reflect the political will and potential for achieving even more;


### 141. is deeply concerned that the amif indicators are not on track to meet their targets in terms of integration and legal migration as well as of return policies and irregular migration; ### deleted


### 145. is deeply concerned that the amif indicators are not on track to meet their targets in terms of ratio of irregular migrants returned to return decisions issued , voluntary returnees and removed returnees; ### deleted


### 146. is deeply concerned that the return rate for individuals who no longer have the right to stay on union territory is unsatisfactory (31 ,5 %); ### deleted


### 147. is deeply concerned in relation to the weakening in the performance of return operations due to the following reasons: ### deleted


### 148. is concerned in relation to the existence of two parallel union funded schemes supporting the same type of return activities (amif nps and frontex return support) and insufficient coordination between both for forced return operations; ### 148. is aware of the existence of two parallel union funded schemes supporting the same type of return activities (amif nps and frontex return support) and points to the risk of insufficient coordination between both;