### 28. notes an establishment plan of 538 staff members in 2018 (compared to 533 in 2017); welcomes the lower vacancy rate of posts in 2018 (less than 2 %) than in 2017 (approximately 2 ,5 %); welcomes that a workload assessment exercise was initiated in 2018 to have an overview of the efficient use of human resources in the committee and to identify possible gaps; notes that the final report will be delivered in spring 2019; requests a follow-up of the situation in its next annual activity report; ### 28. notes an establishment plan of 538 staff members in 2018 (compared to 533 in 2017); welcomes the lower vacancy rate of posts in 2018 (less than 2 %) than in 2017 (approximately 2 ,5 %); welcomes that a workload assessment exercise was initiated in 2018 to have an overview of the efficient use of human resources in the committee and to identify possible gaps; notes that the final report was delivered in spring 2019; requests a detailed follow-up of the situation in its next annual activity report;


### 1. grants the commission discharge in respect of the implementation of the budget of the eighth , ninth , tenth and eleventh european development funds for the financial year 2018 / postpones its decision on granting the commission discharge in respect of the implementation of the budget of the eighth , ninth , tenth and eleventh european development funds for the financial year 2018; ### 1. postpones its decision on granting the commission discharge in respect of the implementation of the budget of the eighth , ninth , tenth and eleventh european development funds for the financial year 2018;


### 1. approves the closure of the accounts of the eighth , ninth , tenth and eleventh european development funds for the financial year 2018 / postpones the closure of the accounts of the eighth , ninth , tenth and eleventh european development funds for the financial year 2018; ### 1. postpones the closure of the accounts of the eighth , ninth , tenth and eleventh european development funds for the financial year 2018;


### 68. calls on the commission to include clear and transparent human rights clauses in its contribution agreements concluded with implementing partners (un agencies , member state development agencies) in order to avoid situations where the eu could indirectly finance projects that violate human rights; points out in this regard the project “reconnecting eritrea and ethiopia through rehabilitation of the main arterial roads in eritrea” , funded by the eutf and managed by the unops , financing eritrean national construction companies using forced labour via the national service; ### 68. calls on the commission to include clear and transparent human rights clauses in its contribution agreements concluded with implementing partners (un agencies , member state development agencies) in order to avoid situations where the eu could indirectly finance projects that violate human rights; deplores in this regard the project “reconnecting eritrea and ethiopia through rehabilitation of the main arterial roads in eritrea” , funded by the eutf and managed by the unops , financing eritrean national construction companies using forced labour via the national service;


### 3. considers that the design of the european union emergency trust fund (‘eutf’) should have a clearer shape; is confident that dg devco will follow the recommendations made in the court of auditors' special report 32/2018; ### 3. considers that the design of the european union emergency trust fund (eutf) should have a clearer shape; notes with concern that while the union contribution to the eutf is made up mostly of official development assistance (oda) resources , a significant part of eutf activities is related to migration management and border control; stresses that eutf projects must integrate human rights at the core of programming and contribute to poverty eradication and the promotion of human rights in the countries concerned; is confident that dg devco will follow the recommendations made in the court of auditors' special report 32/2018;


### 4. reiterates the international organisations’ obligation to forward to the court of auditors , at the latter’s request , any document or information necessary to carry out its task as provided for in the tfeu; reminds the commission to monitor the compliance of international organisations’ with that obligation in order to avoid further failures , as occurred during a recent audit of a water supply and sanitation project in mozambique. ### 4. calls the commission to ensure the visibility of the union in the projects financed by edf funding and managed by the international organisations and development agencies; reiterates the international organisations’ obligation to forward to the court of auditors , at the latter’s request , any document or information necessary to carry out its task as provided for in the tfeu; calls once again on the commission to monitor the international organisations’ compliance with that obligation in order to avoid further failures as occurred during a recent audit of a water supply and sanitation project in mozambique;


### 8. notes the decision of 9 june 2020 of the committee’s bureau allowing members to claim the usual daily subsistence allowance for having participated in committee meetings remotely; notes that the objective of that decision was to compensate members for the time spent in the performance of their duties and for the related administrative costs; regrets that the committee’s proposal for a specific daily allowance for remote attendance of meetings (eur 145 compared to the standard allowance of eur 290) could not be put into practice until the council’s adoption of that proposal and its subsequent entry into force on 1 july 2021; understands that none of those decisions covered reimbursements in addition to the daily subsistence allowance , thus excluding the reimbursement of travel costs and allowances; notes that the total cost of the daily subsistence allowance in 2020 was eur 4 440 099 of which eur 2 270 700 was for remote participation and eur 2 169 399 for physical participation; acknowledges that the budgetary authorities were notified of each relevant decision of the bureau; ### 8. notes the decision of 9 june 2020 of the committee’s bureau allowing members to claim the usual daily subsistence allowance for having participated in committee meetings remotely; notes that the objective of that decision was to compensate members for the time spent in the performance of their duties and for the related administrative costs; regrets that the committee’s proposal for a specific daily allowance for remote attendance of meetings (eur 145 compared to the standard allowance of eur 290 for physical presence) was put into practice before the council’s adoption of that proposal and its subsequent entry into force on 1 july 2021; understands that none of those decisions covered reimbursements in addition to the daily subsistence allowance , thus excluding the reimbursement of travel costs and allowances; notes that the total cost of the daily subsistence allowance in 2020 was eur 4 440 099 of which eur 2 270 700 was for remote participation and eur 2 169 399 for physical participation; acknowledges that the budgetary authorities were notified of each relevant decision of the bureau; deplores , however , that the allowance for remote attendance of meetings occurred before the necessary legal framework was adopted by the council; notes that reimbursements should not replace the salary income of members as reimbursements and salaries have different tax implications; reiterates its call to the committee to look into new remuneration practices to ensure a fair and proportionate remuneration for members , which is not based solely on reimbursements or allowances;


### 9. notes that the committee’s travel agency applies ceilings for travels between brussels and the main european cities; asks the committee in which ways it encourages its members and its travel agency to adopt smart booking practices for travelling; ### 9. notes that the committee’s travel agency applies ceilings for travels between brussels and the main european cities; asks the committee in which ways it encourages its members and its travel agency to adopt smart booking practices for travelling that contribute to reduce the carbon footprint;


### 10. takes note of the judgment of the court of justice of the european union (“court of justice”) of 23 february 2022 on the case of possible harassment reported in 2018 by which the court of justice annuls the decision no 293/19 of the committee of 5 december 2019 that imposed the minimal possible penalty consisting of a written warning , dismisses the action as to the remainder , and orders the committee to pay the costs; expects an internal reflection following this judgment in particular on the procedural violations , such as the one related to the right of defence , found by the court of justice in relation to the internal inquiry; ### 10. takes note of the judgment of the court of justice of the european union (“court of justice”) of 23 february 2022 on the case of possible harassment reported in 2018 by which the court of justice annuls the decision no 293/19 of the committee of 5 december 2019 that imposed the minimal possible penalty consisting of a written warning , dismisses the action as to the remainder , and orders the committee to pay the costs; expects an internal reflection following this judgment in particular on the procedural violations , such as the one related to the right of defence , found by the court of justice in relation to the internal inquiry; observes with concern that , once again , it is undeniable that a serious breach of the committee’s duty of care towards its members of staff has persisted for too long , creating a regrettable culture of impunity and harassment as a result of reprehensible managerial styles , illustrated by , among other elements , the recurrent emergence of requests for assistance and cases reported to olaf;


### 11. remarks that the integrated business analysis project (ibip) was launched to identify the root cause of variances arising from the comparative analysis of the budget and the real costs related to activities such as meetings , events , conferences etc.; notes that the first part of the ibip aims to capture and map underlying processes , which paves the way for the second part of the project which will focus on improvements and re-engineering of processes; ### 11. remarks that the integrated business analysis project (ibip) was launched to identify the root cause of variances arising from the comparative analysis of the budget and the real costs related to activities such as meetings , events , conferences etc.; notes that the first part of the ibip aims to capture and map underlying processes , which paves the way for the second part of the project which will focus on improvements and re-engineering of processes; asks the committee to report on the costs and savings associated with this project;


### 12. notes that the committee issued 131 opinions , position papers and information reports in 2020 (compared to 127 in 2019); takes into account that , due to the difficulties in adopting opinions via referrals within the tight interinstitutional deadlines at the beginning of the covid-19 pandemic , the committee adopted , prior to the approval of its amended procedure , 13 position papers in response to referrals to effectively and timely contribute to the union response; ### 12. notes that the committee issued 131 opinions , position papers and information reports in 2020 (compared to 127 in 2019); takes into account that , due to the difficulties in adopting opinions via referrals within the tight interinstitutional deadlines at the beginning of the covid-19 pandemic , the committee adopted , prior to the approval of its amended procedure , 13 position papers in response to referrals to effectively and timely contribute to the union response; asks the committee for a report on its respect of interinstitutional deadlines and possible delays over the last five years;


### 12. notes the conclusion of the settlement agreements with the two victims of moral harassment in december 2020 and march 2021 respectively; takes note that the last pending point for the full implementation of both settlement agreements depends on an upcoming change to the organisation chart in agreement with the committee of the regions and planned for implementation on 1 october 2022; calls on the committee to promptly report to the budgetary authority on the eventual effective enforcement of this point; ### 12. notes the conclusion of the settlement agreements with the two victims of moral harassment in december 2020 and march 2021 respectively; takes note that the last pending point for the full implementation of both settlement agreements depends on an upcoming change to the organisation chart in agreement with the committee of the regions and planned for implementation on 1 october 2022; calls on the committee to promptly report to the budgetary authority on the effective enforcement of this point; once again expresses its regret over the long lapse of time with respect to the committee's enforcement of those settlement agreements , as legally required;


### 13. notes that the new organisational chart entered into force on 1 january 2020 , introducing important changes such as the creation of a directorate for communication and interinstitutional relations and moving the legal service under the secretary general; ### 13. notes that the new organisational chart entered into force on 1 january 2020 , introducing important changes such as the creation of a directorate for communication and interinstitutional relations and moving the legal service under the secretary general; is concerned that the reorganisation does not provide the legal service with the independence it requires to work efficiently; asks the committee to reconsider the reorganisation;


### 13. notes the conclusion in april 2022 and the full implementation of the settlement agreement with one of the victims of serious misconduct; acknowledges as well the implementation of the measures agreed in march 2021 between the other victim of serious misconduct , former committee member , and the committee president; welcomes in particular the public statement by the committee president , published on the committee’s website , reiterating her sincere apologies to all those concerned for the true suffering caused by these wrongdoings; ### 13. notes the conclusion in april 2022 and the full implementation of the settlement agreement with one of the victims of serious misconduct; acknowledges as well the partial implementation of the measures agreed in march 2021 between the other victim of serious misconduct , former committee member , and the committee president; welcomes in particular the public statement by the committee president , published on the committee’s website , reiterating her sincere apologies to all those concerned for the true suffering caused by these wrongdoings; regrets , however , that the committee still refuses to launch an external investigation to review the committee’s hr procedures and the effectiveness thereof , with a focus on addressing harassment claims and ensuring the well-being of the staff;


### 14. notes the adoption of decision no 078/21 of the committee establishing a procedure for consulting its legal service; is concerned that the legal service “is informed and/or consulted before measures relating to serious irregularities are adopted”; reiterates once more its firm call for internal procedures providing for the timely and mandatory consultation with its legal service on those issues with the aim of mitigating the legal risk of such decisions; ### 14. notes the adoption of decision no 078/21 of the committee establishing a procedure for consulting its legal service; is concerned that the legal service “is informed and/or consulted before measures relating to serious irregularities are adopted” as mere information is not sufficient; reiterates once more its firm call for internal procedures providing for the timely and mandatory consultation with its legal service on those issues with the aim of mitigating the legal risk of such decisions; reminds the committee that the legal service must be able to assess independently all the decisions taken by the committee’s management and must be provided with sufficient resources and the requisite prerogatives to perform its tasks successfully in the interest of the committee;


### 14. notes the committee’s monthly updates and the follow-up to parliament’s observations in the 2020 discharge resolution; recalls that the olaf report on case oc/2018/0666/a.1 only concerns the behaviour of the perpetrator towards the victims and that the judgement delivered by the court of justice in case t-377/20 simply examines the validity of the bureau decision of 9 june 2020; points out that the long handling of the case by the committee’s administration and particularly the shortcomings in the implementation of internal procedures have therefore in no way been examined or validated; believes that the cases occurred require a more in-depth analysis and strongly reiterates , therefore , its call for an external investigation specifically on the action , or lack thereof , of the administrative hierarchy of the committee over the extent of the case which led to the flagrant breach of its duty of care towards the staff; ### 14. notes the committee’s monthly updates and the follow-up to parliament’s observations in the 2020 discharge resolution; recalls that the olaf report on case oc/2018/0666/a.1 only concerns the behaviour of the perpetrator towards the victims and that the judgement delivered by the court of justice in case t-377/20 simply examines the validity of the bureau decision of 9 june 2020; points out that the long handling of the case by the committee’s administration and particularly the shortcomings in the implementation of internal procedures have therefore in no way been examined or validated; believes that the cases occurred require a more in-depth analysis and strongly reiterates , therefore , its repeated call for an external investigation specifically on the action , or lack thereof , of the administrative hierarchy of the committee over the extent of the case which led to the flagrant breach of its duty of care towards the staff; is deeply concerned that its reiterated and unambiguous calls for an exercise of accountability have been consistently ignored by the committee and insists on the need to determine the responsibility of the administrative hierarchy of the committee and , where applicable , apply article 22 of the staff regulations;


### 15. reiterates its concern about the fact that quantifying the total final cost of this case , estimated at approximately eur 150 000 for the time being , is not yet possible because depends on the outcome of the legal procedure currently ongoing before the belgium criminal court , in which the committee is also a civil party; asks the committee to promptly report to the budgetary authority on the conclusion of the legal procedure and to update the total final cost to the union budget; ### 15. reiterates its concern about the fact that quantifying the total final cost of this case , estimated at approximately eur 150 000 for the time being , is not yet possible because depends on the outcome of the legal procedure currently ongoing before the belgium criminal court , in which the committee is also a civil party; asks the committee to promptly report to the budgetary authority on the conclusion of the legal procedure and to update the total final cost to the union budget; reiterates its request to claim back from the perpetrator the corresponding amounts compensated to the victims by the committee;


### 18. notes with concern that the shortage of staff in the committee’s internal audit sector (ias) has a negative impact on the assurance that the internal auditor is able to provide; recalls that according to the court’s 2019 annual report , the committee has not carried out a comprehensive risk assessment since 2014 and is concerned that the only global risk assessment is based almost exclusively on information obtained by the ias; urges the internal audit committee to remedy that situation; notes that the drafting of a charter and an audit manual further defining working methods and procedures is ongoing; ### 18. notes with concern that the shortage of staff in the committee’s internal audit sector (ias) has a negative impact on the assurance that the internal auditor is able to provide; recalls that according to the court’s 2019 annual report , the committee has not carried out a comprehensive risk assessment since 2014 and is concerned that the only global risk assessment is based almost exclusively on information obtained by the ias; urges the internal audit committee to remedy that situation; notes that the drafting of a charter and an audit manual further defining working methods and procedures is ongoing; asks the committee to report on the main findings of the internal audit report on ethics , already requested in 2019;


### 21. regrets the number of long-lasting vacancies for middle and senior management positions (five vacancies of seven months or longer) , of managers in ‘ad interim’ positions (two managers in ‘ad interim’ positions longer than seven months) and of managers in double positions ‘in the interest of the service’ (six managers in double positions longer than seven months); regrets that in 2020 , two selection procedures were cancelled and republished , while one selection procedure was closed without appointment and is the subject of a complaint to the ombudsman; observes with concern that 23 positions are occupied after the expiration of the mobility deadline; is concerned that these situations may contribute to a negative perception of the committee's hr management and thus increase the difficulties in recruitment; asks the secretary-general , as the highest administrative authority within the committee , to carry out a complete assessment of the situation and report to the budgetary authorities; ### 21. regrets the number of long-lasting vacancies for middle and senior management positions (five vacancies of seven months or longer) , of managers in ‘ad interim’ positions (two managers in ‘ad interim’ positions longer than seven months) despite the rules in place , and of managers in double positions ‘in the interest of the service’ (six managers in double positions longer than seven months); regrets that in 2020 , two selection procedures were cancelled and republished , while one selection procedure was closed without appointment and is the subject of a complaint to the ombudsman; observes with concern that 23 positions are occupied after the expiration of the mobility deadline; is concerned that these situations may contribute to a negative perception of the committee's hr management and thus increase the difficulties in recruitment; asks the secretary-general , as the highest administrative authority within the committee , to carry out a complete assessment of the situation and report to the budgetary authorities;


### 32. recalls the investigation carried out by the european anti-fraud office (olaf) in 2018 and 2019 with regard to the harassment case involving the former president of group i , opened after years in which the shortcomings of the internal proceedings and the unjustifiable inaction by the administrative hierarchy prevented a better resolution of the case; acknowledges that the decision of the committee’s bureau of 9 june 2020 requested the said member to withdraw his candidacy for the committee presidency and discharged that member from all staff management activities; stresses that olaf issued disciplinary and judicial recommendations and that , following the latter , the belgian prosecutor opened a criminal case; is aware that that member appealed the decision of the committee’s bureau to the court of justice but lost the action; ### 32. recalls the investigation carried out by the european anti-fraud office (olaf) in 2018 and 2019 with regard to the harassment case involving the former president of group i , opened after years in which the shortcomings of the internal proceedings and the unjustifiable inaction by the administrative hierarchy prevented a better resolution of the case; deeply regrets that the committee's secretary general still refuses to admit internal shortcomings and responsibilities , leading to a breach of duty of care towards the committee's staff; acknowledges that the decision of the committee’s bureau of 9 june 2020 requested the said member to withdraw his candidacy for the committee presidency and discharged that member from all staff management activities; stresses that olaf issued disciplinary and judicial recommendations and that , following the latter , the belgian prosecutor opened a criminal case; is aware that that member appealed the decision of the committee’s bureau to the court of justice but lost the action;


### 34. is aware that settlement agreements have been reached with the two victims of moral harassment , who are still working in the committee , and requests the committee to report on the effective enforcement of those agreements; regrets that the committee has not yet reached settlement agreements with the two victims of serious misconduct and rejects the view that the fact that those two victims are no longer working in the committee is a valid justification for not having reached settlement agreements.; notes that the settlement agreements aim to cover moral damages , legal costs and impact on careers , and is concerned that the individual negotiations at different stages of the case might result in imbalanced agreements for the victims; ### 34. is aware that settlement agreements have been reached with the two victims of moral harassment , who are still working in the committee , and requests the committee to report on the effective enforcement of those agreements; regrets that the committee has not yet reached settlement agreements with the two victims of serious misconduct and is seriously concerned that since march 2021 the management of the committee has not taken any further action in this regard; rejects the view that the fact that those two victims are no longer working in the committee is a valid justification for not having reached settlement agreements.; notes that the settlement agreements aim to cover moral damages , legal costs and impact on careers , and is concerned that the individual negotiations at different stages of the case might result in imbalanced agreements for the victims;


### 35. notes with concern that while it is provisionally estimated that compensation and legal fees will cost the committee approximately eur 150 000 , it is not yet possible to quantify the final total amount of funds expected to be spent on this case; urges the committee , working together with its legal service , to adopt all necessary measures to finalise this case , including claiming back from the perpetrator the corresponding amounts compensated to the victims by the committee; ### 35. notes with concern that while it is provisionally estimated that compensation and legal fees will cost the committee approximately eur 150 000 in 2020 , it is not yet possible to quantify the final total amount of funds spent in previous years or expected to be spent on this case in the future; urges the committee , working together with its legal service , to adopt all necessary measures to finalise this case , including claiming back from the perpetrator the corresponding amounts compensated to the victims by the committee; asks the committee to provide parliament with a detailed estimate of the amounts it hopes to recover;


### 38. notes that the revision of the decisions on harassment and on whistleblowing is almost complete , and that new decisions are in the process of being adopted; ### 38. notes that the revision of the decisions on harassment and on whistleblowing is almost complete , and that new decisions are in the process of being adopted; asks the committee to keep parliament updated on those developments;


### 40. reiterates that any unethical behaviour by staff and members of the union institutions and bodies hinders the sound management of the union’s funds and negatively impacts citizens’ trust in the union as a whole; observes with concern that , while a far-reaching overdue revision of the internal ethical framework is in process , it is undeniable that a serious breach of the committee’s duty of care towards its members of staff has persisted for too long , creating a regrettable culture of impunity and harassment as a result of reprehensible managerial styles , illustrated by , among other elements , the recurrent emergence requests for assistance and cases reported to olaf; regrets that its unambiguous calls for an internal exercise of accountability have been consistently ignored and insists on the need for an investigation to determine the responsibility of the administrative hierarchy of the committee; ### 40. reiterates that any unethical behaviour by staff and members of the union institutions and bodies hinders the sound management of the union’s funds and negatively impacts citizens’ trust in the union as a whole; observes with concern that , while a far-reaching overdue revision of the internal ethical framework is in process , it is undeniable that a serious breach of the committee’s duty of care towards its members of staff has persisted for too long , creating a regrettable culture of impunity and harassment as a result of reprehensible managerial styles , illustrated by , among other elements , the recurrent emergence requests for assistance and cases reported to olaf; regrets that its unambiguous calls for an internal exercise of accountability have been consistently ignored and insists on the need for an external investigation to determine the responsibility of the administrative hierarchy of the committee; requests an external investigation to review the committee’s human resources procedures and effectiveness with a focus on addressing harassment claims and ensuring staff well-being;


### 41. notes the creation of an internal working group entrusted with a long-overdue revision of the committee’s ethical framework at large; is aware that the working group drafted an action plan that was adopted in january 2021; calls on the committee to report to parliament about the outcome of this analysis , the action plan and the implementing actions; ### 41. notes the creation of an internal working group entrusted with a long-overdue revision of the committee’s ethical framework at large; is aware that the working group drafted an action plan that was adopted in january 2021 and prompted revisions to the committee's code of conduct; calls on the committee to report to parliament about the outcome of this analysis , the action plan and the implementing actions;


### 45. welcomes the multi-layered system of communication offered to whistleblowers (direct superior , olaf and an external authority) , together with the guidance and support of the ethics counsellors; ### 45. condemns that , contrary to directive (eu) 2019/1937 of the european parliament and of the council1a , the committee revealed the name of the victim that alerted the union institutions about the former president of group 1 and the management of the committee consequently attempted to take legal action against that victim and whistleblower; welcomes the new multi-layered system of communication offered to whistleblowers (direct superior , olaf and an external authority) established in july 2021 , together with the guidance and support of the ethics counsellors;


### 54. notes that in recent years , the focus of internal audit at the committee has been almost entirely based on analysing and assessing the soundness of procedures and processes and to a lesser extent on auditing transactions; calls for a specific plan to promote remote or digital internal auditing at the committee; ### 54. notes that in recent years , the focus of internal audit at the committee has been almost entirely based on analysing and assessing the soundness of procedures and processes and to a lesser extent on auditing transactions; calls for a specific plan to promote remote or digital internal auditing at the committee; notes that , on the request of the edps , the committee mapped the transfers of personal data to third countries and concluded that no activities were affected; notes the fact that the committee signed the enrolment linking it to an interinstitutional framework contract with microsoft and that it has no separate individual license agreements in place with microsoft anymore; however , encourages the committee to prioritise open source technology in order to retain control over its own technical systems , avoid dependency and vendor lock-in , provide stronger safeguards for user’s privacy and data protection , and increase security and transparency for the public;


### 58. welcomes the integration of sustainability , environmental and accessibility standards , including those of the union eco-management and audit scheme (emas) , as part of the buildings strategy of the committee and the cor; notes that since the setting up of their environmental management system , the committee and the eesc have taken various actions with the aim of improving the energy performance of their buildings and reducing their carbon footprint; is aware that a study on the carbon neutrality of the committee and the cor by 2030 is on-going; welcomes the participation of the committee in parliament’s offsetting of greenhouse gas emissions’ scheme; ### 58. welcomes the integration of sustainability , environmental and accessibility standards , including those of the union eco-management and audit scheme (emas) , as part of the buildings strategy of the committee and the cor; notes that since the setting up of their environmental management system , the committee and the eesc have taken various actions with the aim of improving the energy performance of their buildings and reducing their carbon footprint; is aware that a study on the carbon neutrality of the committee and the cor by 2030 , as part of the european green deal , is on-going; welcomes the participation of the committee in parliament’s offsetting of greenhouse gas emissions’ scheme; welcomes the fact that the electricity consumed by the committee is exclusively provided by green energy from sustainable sources;


### 59. notes a number of concrete actions taken to reduce paper use and suggests that the committee adopts a proper paperless policy; welcomes that the amount of paper used per person per day in 2020 decreased by 52 % compared to 2019 and by 81 % compared to 2015; ### 59. notes a number of concrete actions taken to reduce paper use and urges the committee to adopt a proper paperless policy; welcomes that the amount of paper used per person per day in 2020 decreased by 52 % compared to 2019 and by 81 % compared to 2015;


### 70. notes that the business continuity plan in place was deemed to be insufficiently fir-for-purpose due to the specific nature of the covid-19 pandemic and that the committee therefore set up a dedicated task force headed by the hr director , which included a broad range of contacts both within the committee and with other institutions; ### 70. notes that the business continuity plan in place was deemed to be insufficiently fir-for-purpose due to the specific nature of the covid-19 pandemic and that the committee therefore set up a dedicated task force headed by the hr director , which included a broad range of contacts both within the committee and with other institutions; stresses the importance of putting in place business continuity exercises to prepare as much as possible against possible future disruptive events;


### 3. understands the impact that the pandemic had on the activity of the union institutions , including the tight deadlines for adopting new legislation and thus , for the consultative committees to deliver their opinions; recalls that the committee adopted , prior to the approval of its amended procedure , 13 position papers in response to referrals to ensure an effective and timely contribution to the union response; is aware that the committee monitors its compliance with the institutional deadlines set for its opinions and that ad hoc measures have been adopted following an internal audit report from 2019; asks the committee to report on these measures and other possible actions in this regard; recalls its recommendations made in previous discharge resolutions to enhance the interinstitutional cooperation and consequently the impact of the committee’s work; ### 3. understands the impact that the pandemic had on the activity of the union institutions , including the tight deadlines for adopting new legislation and thus , for the consultative committees to deliver their opinions; recalls that the committee adopted , prior to the approval of its amended procedure , 13 position papers in response to referrals to ensure an effective and timely contribution to the union response; is aware that the committee monitors its compliance with the institutional deadlines set for its opinions and that ad hoc measures have been adopted following an internal audit report from 2019; asks the committee to report on these measures and other possible actions in this regard; recalls its recommendations made in previous discharge resolutions to enhance the interinstitutional cooperation and consequently the impact of the committee’s work; further recalls its recommendation for the committee to carry out a qualitative impact assessment of its opinions; acknowledges the importance to maintain the committee as a strong consultative body , enabling the dialogue between the social partners , namely employers , employees and representatives of various other interests;


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


### 3. observes that the institute uses certain key performance indicators in relation to operational objectives and management of financial and human resources to assess the added value provided by its activities; notes that the majority of targets have been achieved and that the institute designed specific indicators for measuring the performance of horizontal services in the annual section of the 2022-2024 single programming document; ### 3. notes with satisfaction that the institute uses certain key performance indicators in relation to operational objectives and management of financial and human resources to assess the added value provided by its activities; welcomes that the majority of targets have been achieved and that the institute designed specific indicators for measuring the performance of horizontal services in the annual section of the 2022-2024 single programming document;


### 5. notes that the institute cooperates closely with union agencies by means of bilateral collaboration and active participation in established networks and that the regulation establishing the institute provides for agreements to cooperate with the european foundation for the improvement of living and working conditions (eurofound) , the european agency for safety and health at work , the european centre for the development of vocational training , and the european union agency for fundamental rights; notes that , in addition , the institute actively participates in the justice and home affairs agencies network; ### 5. welcomes that the institute cooperates closely with union agencies by means of bilateral collaboration and active participation in established networks and that the regulation establishing the institute provides for agreements to cooperate with the european foundation for the improvement of living and working conditions (eurofound) , the european agency for safety and health at work , the european centre for the development of vocational training , and the european union agency for fundamental rights; notes that , in addition , the institute actively participates in the justice and home affairs agencies network;


### 7. notes the gender distribution in senior management (1 man (25 %) and 3 women (75 %)) , on the management board (7 men (21 ,9 %) and 25 women (78 ,1 %)) and for staff overall (11 men (23 ,4 %) and 36 women (76 ,6 %)); notes that the institute , excluding applications for traineeships and seconded national expert posts , received 142 applications in 2020 , 67 % of which were submitted by women , representing an improvement compared to 2019 , when 87 % of the applications were submitted by women; ### 7. notes the gender distribution in senior management (1 man (25 %) and 3 women (75 %)) , on the management board (7 men (21 ,9 %) and 25 women (78 ,1 %)) and for staff overall (11 men (23 ,4 %) and 36 women (76 ,6 %)); notes that the institute , excluding applications for traineeships and seconded national expert posts , received 142 applications in 2020 , 67 % of which were submitted by women , representing a change compared to 2019 , when 87 % of the applications were submitted by women;


### 8. notes that in 2020 the institute continued using the framework contract for the provision of interim personnel; notes that , at the begin of 2018 , some interim workers challenged their conditions of work with the contracted company and that the case was dealt with by the lithuanian labour dispute committee , which decided in favour of the interim staff , and that the decision was contested by the contracted company; notes that , as of 31 december 2020 , the court case was still ongoing and that the lithuanian supreme court addressed questions to the court of justice of the european union (cjeu) on 30 december 2019 in case c-948/19; notes that , according to the court’s report , the fact that the cjeu is ruling on the matter might have an impact on the court’s position concerning the institute’s use of interim workers and that the observations on the matter will be provided when the cjeu issues a final ruling in the case; ### 8. notes that in 2020 the institute continued using the framework contract for the provision of interim personnel; notes that , at the beginning of 2018 , some interim workers challenged their conditions of work with the contracted company and that the case was dealt with by the lithuanian labour dispute committee , which decided in favour of the interim staff , and that the decision was contested by the contracted company; remarks that the institute is acting as third party within this case; remarks moreover that directive 2008/14 did not give a priori legal clarity about whether agencies fall in the directive’s scope when it concerns employing temporary workers; notes that , as of 31 december 2020 , the court case was still ongoing and that the lithuanian supreme court addressed questions to the court of justice of the european union (cjeu) on 30 december 2019 in case c-948/19; notes that , according to the court’s report , the fact that the cjeu is ruling on the matter might have an impact on the court’s position concerning the institute’s use of interim workers and that the observations on the matter will be provided when the cjeu issues a final ruling in the case; notes that since november 2021 , the case has been resolved , as the cjeu ruled that an institute falls within the scope of directive 2008/104 when it employs temporary agency workers through temporary employment agencies;


### 10. notes that 47 administrative procurement procedures and 61 operational procurement procedures were completed in 2020; notes that the institute provided regular internal training sessions to staff on procurement matters; notes that , in accordance with procurement directives and the financial regulation , the institute applied uniform standards for the electronic exchange of information with third parties participating in procurement procedures by using an e-tendering and e-submission tool; ### 10. notes that 47 administrative procurement procedures and 61 operational procurement procedures were completed in 2020; notes with satisfaction that the institute provided regular internal training sessions to staff on procurement matters; notes that , in accordance with procurement directives and the financial regulation , the institute applied uniform standards for the electronic exchange of information with third parties participating in procurement procedures by using an e-tendering and e-submission tool;


### 11. notes the institute’s existing measures and ongoing efforts to secure transparency , the prevention and management of conflicts of interest and whistle-blower protection; notes that the 2021-2023 anti-fraud strategy was adopted in 2020 and several training sessions in the area of ethics and integrity were conducted; notes the publication of the cvs of the institute’s director on its website; ### 11. notes with satisfaction the institute’s existing measures and ongoing efforts to secure transparency , the prevention and management of conflicts of interest and whistle-blower protection; welcomes that the 2021-2023 anti-fraud strategy was adopted in 2020 and several training sessions in the area of ethics and integrity were conducted; notes the publication of the cvs of the institute’s director on its website;


### 13. notes that the court presented three observations on the legality and regularity of transactions in 2019; notes that , regarding the first observation related to the principles of non-discrimination and equal treatment , as set out in article 237 of the financial regulation , the institute examined the current processes and prepared a new call for expression of interest that takes into account the court’s suggestion; notes that the second observation was related to the instrument for pre-accession assistance and that the institute contacted the commission’s directorate-general for budgets on the issue of presenting project-based funds in the annual budget; calls on the institute to provide a coordinated approach to the court on the way it intends to deal with that specific issue in the future in order to ensure that the court’s finding is properly addressed; calls on the institute to put in place ex-post controls to detect errors in operations , as suggested by the court in its third observation; ### 13. notes that the court presented three observations on the legality and regularity of transactions , the budgetary management and internal controls in 2019; notes that , regarding the first observation related to the assignment of tasks to external experts on the basis of pre-defined selection criteria , as set out in article 36 (3) of the financial regulation , the institute examined the current processes and prepared a new call for expression of interest that takes into account the court’s suggestion; notes that the second observation was related to the instrument for pre-accession assistance and that the institute contacted the commission’s directorate-general for budgets on the issue of presenting project-based funds in the annual budget; calls on the institute to provide a coordinated approach to the court on the way it intends to deal with that specific issue in the future in order to ensure that the court’s finding is properly addressed; notes that the third observation remarked that the authorising officer by delegation may put in place ex post controls to detect errors and irregularities , but that the institute has not carried out ex-post controls; notes that the actions taken by the institute to address this observation have been ongoing in 2020;


### 18. notes the institute’s efforts to ensure a cost-effective and environmentally friendly working place; observes that the institute nominated a green officer to work on reducing the impact of the institute’s operations on the environment; notes the institute’s improvement on disseminating the results of its research to the public and to reach out to the public via social media and other outlets; ### 18. notes the institute’s efforts to ensure a cost-effective and environmentally friendly working place; welcomes that the institute nominated a green officer to work on reducing the impact of the institute’s operations on the environment; encourages the institute to share its challenges and lessons learned in the eu agencies network; notes the institute’s improvement on disseminating the results of its research to the public and to reach out to the public via social media and other outlets;


### 1. grants the secretary-general of the court of auditors discharge in respect of the implementation of the budget of the court of auditors for the financial year 2020 / postpones its decision on granting the secretary-general of the court of auditors discharge in respect of the implementation of the budget of the court of auditors for the financial year 2020; ### 1. postpones its decision on granting the secretary-general of the court of auditors discharge in respect of the implementation of the budget of the court of auditors for the financial year 2020;


### 10. acknowledges that the court applies a set of key performance indicators to provide institutional stakeholders with information on the performance levels , to inform management about progress made towards achieving strategic goals and to support decision-making; observes that in 2020 a total of 69 publications were issued (33 annual and special reports , 11 opinions , 6 reviews , 14 audit previews and 5 other documents) , compared to 67 publications in 2019; notes that the court published for the first time ever an annual report on the overall performance of the union budget; ### 10. acknowledges that the court applies a set of key performance indicators to provide institutional stakeholders with information on the performance levels , to inform management about progress made towards achieving strategic goals and to support decision-making; observes that in 2020 a total of 69 publications were issued (33 annual and special reports , 11 opinions , 6 reviews , 14 audit previews and 5 other documents) , compared to 67 publications in 2019; welcomes the fact that the court published for the first time ever an annual report on the overall performance of the union budget;


### 15. acknowledges that the court has received from all its members both a rental contract for or a proof of purchase of a property and a residence certificate in luxembourg; is of the view , however , that installation allowance should be paid only on production of documents establishing the fact that members have settled at the place where they are employed , following article 5(3) of annex vii of the staff regulations; deems that having requested that allowance should be considered as proof of the members’ intention to relocate their residence to luxembourg on an effective and stable basis during their term of office; points out that the installation allowance is equal to two months’ basic salary , instead of one month’s basic salary , for officials entitled to the household allowance , which means that family dependants also have to change their place of residence; ### 15. acknowledges that the court has received from all its members both a rental contract for or a proof of purchase of a property and a residence certificate issued by the luxembourgish authorities; is of the view , however , that installation allowance should be paid only on production of documents establishing the fact that members have settled at the place where they are employed , following article 5(3) of annex vii of the staff regulations; deems that having requested that allowance should be considered as proof of the members’ actual relocation of their residence to luxembourg on an effective and stable basis during their term of office; points out that the installation allowance is equal to two months’ basic salary , instead of one month’s basic salary , for officials entitled to the household allowance , which means that family dependants also have to change their place of residence;


### 16. notes that the article 5 of council regulation (eu) 2016/300 entitles the members of the court to a residence allowance equal to 15 % of their basic salary during their term of office; is aware that the court stresses that under the current provisions there are no conditions for the disbursement of the residence allowance , but that it is based solely on the recipient being holder of an high-level public office; acknowledges that that approach follows the wording of article 5 of council regulation (eu) 2016/300 but , nevertheless , believes that the residence allowance must be consistent with the installation allowance and , therefore , that logic dictates the same correlation with article 20 of the staff regulations while respecting the distinct purpose of each allowance; stresses , in this regard , that the residence allowance should also be interpreted in light of article 10 on commitment and loyalty of the code of conduct for the members of the court and article 14 of protocol no 3 on the statute of the court of justice of the european union , annexed to the treaty on european union and the tfeu , providing that judges shall reside at the place where the court of justice has its seat; ### 16. notes that the article 5 of council regulation (eu) 2016/300 entitles the members of the court to a residence allowance equal to 15 % of their basic salary during their term of office; is aware that the court stresses that under the current provisions there are no conditions for the disbursement of the residence allowance , but that it is based solely on the recipient being holder of an high-level public office; acknowledges that that approach follows the wording of article 5 of council regulation (eu) 2016/300 but , nevertheless , believes that the residence allowance must be consistent with the installation allowance and , therefore , that logic dictates the same correlation with article 20 of the staff regulations while respecting the distinct purpose of each allowance; stresses , in this regard , that the residence allowance should also be interpreted in light of article 10 on commitment and loyalty of the code of conduct for the members of the court and article 14 of protocol no 3 on the statute of the court of justice of the european union , annexed to the treaty on european union and the tfeu , providing that judges shall reside at the place where the court of justice has its seat; asks the court to update its code of conduct to explicitly require that members reside in luxembourg and provide proof of residence every three years or to alternatively renounce the full amount of their residence allowance;


### 18. appreciates the intention of the court to further clarify the legal provisions in its code of conduct for its members by expressly requiring its members to reside at the place where the court has its seat and by requesting its members to provide to its secretary-general (in addition to the pmo) the proof of residence in luxembourg upon their taking up office and every three years thereafter; deems that the said revision might substantiate the court’s recognition of the allowance residence as consistent with the effective residence in luxembourg , allowing the proper performance of the member’s duties; ### 18. notes the intention of the court to further clarify the legal provisions in its code of conduct for its members by expressly requiring its members to reside at the place where the court has its seat and by requesting its members to provide to its secretary-general (in addition to the pmo) the proof of residence in luxembourg upon their taking up office and every three years thereafter; deems that the said revision might substantiate the court’s recognition of the allowance residence as consistent with the effective residence in luxembourg , allowing the proper performance of the member’s duties; stresses that this revision of the code of conduct shall be done in a timely manner and with immediate effect;


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


### 20. is concerned that the eur 100 contribution system could facilitate potential misuses of the car fleet; reiterates its opinion that the use of the car fleet outside of the strict performance of the duties of the members of the court should not take place under any circumstance; calls on the court to rationalise all uses of the car fleet that are reasonably necessary for the performance of the duties of its members and include them in the travel orders with the aim of putting an end to the eur 100 contribution system; ### 20. is concerned that the eur 100 contribution system could facilitate potential misuses of the car fleet; reiterates its opinion that the use of the car fleet outside of the strict performance of the duties of the members of the court should not take place under any circumstance; calls on the court to rationalise all uses of the car fleet that are reasonably necessary for the performance of the duties of its members and include them in the travel orders with the aim of putting an end to the eur 100 contribution system; asks the court to ban the use of official vehicles without drivers and any private use of the official vehicles in order to avoid any misuse;


### 23. notes that missions , essential to audit national bodies on the spot , are limited by the annual budget and have to undergo both comprehensive ex ante controls and ex post controls carried out on monthly samples; welcomes that court decision no 59-2017 delegated the role of authorising officer for all court members’ mission and expenses to the secretary-general , while court decision no 61-2017 clarified the rules governing missions , in particular the obligation to demonstrate the relation to the court’s work; notes with concern , however , that no limitation or condition applies to the duration or place of missions; calls on the court to set appropriate rules to prevent any possible misuse of mission orders which may call into question the integrity , independence and objectivity of its members , in particular to introduce a general prohibition of missions to or from the domiciles of the members outside of luxembourg; ### 23. notes that missions , essential to audit national bodies on the spot , are limited by the annual budget and have to undergo both comprehensive ex ante controls and ex post controls carried out on monthly samples; welcomes that court decision no 59-2017 delegated the role of authorising officer for all court members’ mission and expenses to the secretary-general , while court decision no 61-2017 clarified the rules governing missions , in particular the obligation to demonstrate the relation to the court’s work; notes with concern , however , that no limitation or condition applies to the duration or place of missions; calls on the court to set appropriate rules to prevent any possible misuse of mission orders which may call into question the integrity , independence and objectivity of its members , in particular to limit the concentration of missions to the same region , especially to the member's country of origin; asks the court to publish all member’s missions during the full duration of their mandate on the website of the court in order to increase transparency;


### 24. notes that , under court decision no 60-2017 , each member has an annual budgetary allocation to use for representation expenses , subject to ex ante controls and with the reimbursement being made upon presentation of supporting documents; is surprised by the fact that part of this allocation can be used , even in a limited manner , to cover events without external participants , like team-building activities or to celebrate an important event; recalls that the court defines ‘representation’ as professional interaction by members of the court with external persons and that the current use is not in line with that definition; calls on the court to rationalise and clarify the rules governing the use , conditions and ceilings of budgetary lines for the purposes they were meant to serve in order to respect the principles of sound financial management and transparency; ### 24. notes that , under court decision no 60-2017 , each member has an annual budgetary allocation to use for representation expenses , subject to ex ante controls and with the reimbursement being made upon presentation of supporting documents; is surprised by the fact that part of this allocation can be used , even in a limited manner , to cover events without external participants , like team-building activities or to celebrate an important event; recalls that the court defines ‘representation’ as professional interaction by members of the court with external persons and that the current use is not in line with that definition; calls on the court to rationalise and clarify the rules governing the use , conditions and ceilings of budgetary lines for the purposes they were meant to serve in order to respect the principles of sound financial management and transparency; asks the court to publish annual overviews on the use of the representation expenses on the court's website;


### 27. regrets the media coverage of a number of ethical and financial management issues at the court relating to its members; emphasises that the court's audit work has never been called into question; is concerned , however , about the damage caused to the reputation of the court , which should be a model with respect to the implementation of the union budget and the highest ethical standards; welcomes the court’s decision to entrust the external auditor with a specific audit task on the areas reported , namely members’ representation expenses , missions and language courses; trusts that the discharge procedure will , in close cooperation with the court , help to identify existing errors and lead to the necessary reforms being undertaken; recalls the court’s role as the union’s independent external auditor and guardian of its finances and thus , strongly reaffirms its belief that any unethical behaviour by the members of the court has a huge impact on the reputation of both the court and the union as a whole , raising the question of who is watching the watchman; ### 27. is concerned by the findings in the media coverage of a number of ethical and financial management issues at the court relating to its members;emphasises that the court's audit work has never been called into question; is concerned , however , about the damage caused to the reputation of the court , which should be a model with respect to the implementation of the union budget and the highest ethical standards; asks the court to entrust the responsible ethics committee to investigate the areas reported , namely members’ representation expenses , housing and installation allowances , participation in political organisations , missions and language courses; trusts that the discharge procedure will , in close cooperation with the court , help to identify existing errors and loopholes and lead to the necessary reforms and revisions to the code of conduct and rules in place being undertaken; recalls the court’s role as the union’s independent external auditor and guardian of its finances and thus , strongly reaffirms its belief that any unethical behaviour by the members of the court has a huge impact on the reputation of both the court and the union as a whole , raising the question of who is watching over the union's watchdog; asks the court to share the outcomes of that investigation with parliament as soon as it is available;


### 28. notes with concern that the total cost of the irregularities committed by karel pinxten , a former member of the court , as identified in the relevant report by the european anti-fraud office (oaf) is eur 570 824; regrets that , following the court’s legal analysis , the court could only request karel pinxten to return eur 153 408 on the grounds that there is no legal basis to recover his salary for days of ‘unjustified absences’; stresses the reputational prejudice to the institution and to the union as a whole; ### 28. notes with concern that the total cost of the irregularities committed by karel pinxten , a former member of the court , as identified in the relevant report by the european anti-fraud office (olaf) is eur 570 824; regrets that , following the court’s legal analysis , the court could only request karel pinxten to return eur 153 408 on the grounds that there is no legal basis to recover his salary for days of ‘unjustified absences’; stresses the reputational prejudice to the institution and to the union as a whole caused by this kind of behaviour which , as indicated by the court of justice in its judgement of 30 september 20211a , was “favoured by the vagueness of the internal rules and allowed by the shortcomings of the controls put in place”; welcomes the court’s follow-up to this case during the olaf investigation , as well as the measures taken as a result;


### 32. welcomes that the code of conduct elaborates procedural rules for the obligations of the members of the court regarding external activities and occupations after ceasing to hold office; agrees that members should not engage in any external activity that is incompatible with their duties and , therefore , is alarmed that article 12 explicitly allows for members to hold honorary , unremunerated offices in organisations in the political sphere; stresses that the values of independence and objectivity are specifically and seriously compromised the moment a ember during his or her term of office maintains any concrete relation with a political party , as clearly declared by the court of justice in its judgment of 30 september 20213 ; notes that the president of the court must be a model in avoiding any real or perceived conflict of interest that can undermine the court’s impartiality; ### 32. welcomes that the code of conduct elaborates procedural rules for the obligations of the members of the court regarding external activities and occupations after ceasing to hold office; agrees that members should not engage in any external activity that is incompatible with their duties and , therefore , is alarmed that article 12 explicitly allows for members to hold honorary , unremunerated offices in organisations in the political sphere; stresses that the values of independence and objectivity are specifically and seriously compromised the moment a ember during his or her term of office maintains any concrete relation with a political party , as clearly declared by the court of justice in its judgment of 30 september 20213 ; notes that the president of the court must be a model in avoiding any real or perceived conflict of interest that can undermine the court’s impartiality and , therefore , condemns his missions carried out with a clear political purpose which are not in line with the ethical standards and principles expected from the court; recalls , in this regard , article 7(2) of the court’s code of conduct which states that “members of the court shall be mindful of the importance of their duties and responsibilities; they shall , leading by example , take into account the public nature of their duties and shall conduct themselves in a way that maintains and promotes the public′s trust in the court”;


### 32. welcomes that the code of conduct elaborates procedural rules for the obligations of the members of the court regarding external activities and occupations after ceasing to hold office; agrees that members should not engage in any external activity that is incompatible with their duties and , therefore , is alarmed that article 12 explicitly allows for members to hold honorary , unremunerated offices in organisations in the political sphere; stresses that the values of independence and objectivity are specifically and seriously compromised the moment a ember during his or her term of office maintains any concrete relation with a political party , as clearly declared by the court of justice in its judgment of 30 september 20213 ; notes that the president of the court must be a model in avoiding any real or perceived conflict of interest that can undermine the court’s impartiality; ### 32. welcomes that the code of conduct elaborates procedural rules for the obligations of the members of the court regarding external activities and occupations after ceasing to hold office; agrees that members should not engage in any external activity that is incompatible with their duties and , therefore , is alarmed that article 12 explicitly allows for members to hold honorary , unremunerated offices in organisations in the political sphere; stresses that the values of independence and objectivity are specifically and seriously compromised the moment a ember during his or her term of office maintains any concrete relation with a political party , as clearly declared by the court of justice in its judgment of 30 september 20213 ; notes that the president of the court must be a model in avoiding any real or perceived conflict of interest that can undermine the court’s impartiality; asks the court to update its code of conduct to explicitly forbid members to hold honorary offices in political organisations in order to maintain the independence of the court;


### 33. highlights that both the ethical guidelines of the court and the code of conduct protect the principle of equal treatment by prohibiting spouses and partners from working under a hierarchical relationship and , specifically , from being part of the cabinet of the relevant member; is of the view that , beyond personal perception , the fact that the president of the court shares an apartment with two full-time officials of his cabinet is clearly comparable to the prohibited situations and should therefore never have occurred; regrets the infringement of the right to privacy of the concerned members of staff caused by the publication of their names in the press; understands that the secretary-general of the court is its appointing authority and that the grading of the staff of members’ cabinets is based on the years of experience , but points out that this circumstance is insufficient to avoid the perception of a conflict of interest or a violation of the principle of equal treatment with regard to the members of staff concerned as it is now questioned whether they were appointed on the basis of their merit or because of a relationship of trust; welcomes the court’s intention to further specify the principles governing the living arrangements of its members; ### 33. highlights that both the ethical guidelines of the court and the code of conduct protect the principle of equal treatment by prohibiting spouses and partners from working under a hierarchical relationship and , specifically , from being part of the cabinet of the relevant member; is of the view that , beyond personal perception , the fact that the president of the court shares an apartment with two full-time officials of his cabinet is clearly comparable to the prohibited situations and should therefore never have occurred; regrets the infringement of the right to privacy of the concerned members of staff caused by the publication of their names in the press; understands that the secretary-general of the court is its appointing authority and that the grading of the staff of members’ cabinets is based on the years of experience , but points out that this circumstance is insufficient to avoid the perception of a conflict of interest or a violation of the principle of equal treatment with regard to the members of staff concerned as it is now questioned whether they were appointed on the basis of their merit or because of a relationship of trust; welcomes the court’s intention to further specify the principles governing the living arrangements of its members; asks the court to update its code of conduct to ensure that members’ monthly residential allowance is proportionally reduced in a case where a member sub-lets his or her domicile , thus producing income; stresses that sub-letting should not be allowed between members of the same cabinet in order to prevent the occurrence of any conflict of interest;


### 35. appreciated that the court publishes its members’ missions on its website’s transparency portal but encourages the court to nevertheless explore the possibility of joining the eu transparency register on the basis of a service level agreement; ### 35. appreciated that the court publishes its members’ missions on its website’s transparency portal but encourages the court to nevertheless explore the possibility of joining the eu transparency register on the basis of a service level agreement; encourages the court to publish its members' agendas of public and professional engagements;


### 1. grants the director of the european joint undertaking for iter and the development of fusion energy discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2020 / postpones its decision on discharge to the director of the european joint undertaking for iter and the development of fusion energy in respect of the implementation of the joint undertaking’s budget for the financial year 2020; ### 1. postpones its decision on discharge to the director of the european joint undertaking for iter and the development of fusion energy in respect of the implementation of the joint undertaking’s budget for the financial year 2020;


### 1. approves the closure of the accounts of the european joint undertaking for iter and the development of fusion energy for the financial year 2020 / postpones the closure of the accounts of the european joint undertaking for iter and the development of fusion energy for the financial year 2020; ### 1. postpones the closure of the accounts of the european joint undertaking for iter and the development of fusion energy for the financial year 2020;


### 2. notes from the court’s report the emphasis of matter drawing attention to the estimate of the total cost for completing its delivery obligations for the iter project in 2042 , assessed by the joint undertaking at eur 17 968 050 000 (in 2020 values) and to the fact that changes in key assumptions concerning the estimate and the risk exposure could lead to significant costs increases and/or to further delays in the implementation of the iter project; notes that among the key assumptions the iter baseline approved in november 2016 by the council of iter organization leading to first plasma in december 2025 , and the start of the deuterium-tritium phase in december 2035 is maintained; notes in contrast that the 2010 baseline estimated the achievement of the construction phase in 2020 , and that the current iter baseline approved in 2016 is considered to be the earliest possible technically achievable date; calls on the joint undertaking to report to the discharge authority of any development in that regard; notes that the court’s report refers to in particular changes in nuclear safety requirements that are under the ultimate authority of the french nuclear safety authority , the cost estimate for the hot cell complex which has not been revised , as well as requirement changes; ### 2. notes from the court’s report the emphasis of matter drawing attention to the estimate of the total cost for completing its delivery obligations for the iter project in 2035 , assessed by the joint undertaking at eur 17 968 050 000 (in 2020 values) and to the fact that changes in key assumptions concerning the estimate and the risk exposure could lead to significant costs increases and/or to further delays in the implementation of the iter project; notes that among the key assumptions the iter baseline approved in november 2016 by the council of iter organization leading to first plasma in december 2025 , and the start of the deuterium-tritium phase in december 2035 is still maintained even if iter organisation acknowledges significant delays resulting from the late delivery and quality problems of some components , and the world health pandemic; notes in contrast that the 2010 baseline estimated the achievement of the construction phase in 2020 , and that the current iter baseline approved in 2016 is considered to be the earliest possible technically achievable date; notes that iter organisation is currently assessing the extent and impact of any delays and that iter council is planned to receive an updated baseline in june 2022; calls on the joint undertaking to report to the discharge authority of any development in that regard; notes that the court’s report refers to in particular changes in nuclear safety requirements that are under the ultimate authority of the french nuclear safety authority , the cost estimate for the hot cell complex which has not been revised , as well as requirement changes;


### 3. notes the iter council decided to maintain temporarily this baseline plan with first plasma set in december 2025 despite the forecasted delay of 8 months due to the accumulation of delays in component deliveries , the start of the installation activities at the cadarache site , and the effect of the covid-19 pandemic; notes that the iter organization has acknowledged that there is an irreversible slippage of the schedule for first plasma and that the delay is estimated in total at about 17 months and that that is not only driven by the health pandemic but also by the late delivery of some components , notably the vacuum vessel , and particularly its sectors under european responsibility , as well as the overall slower assembly works by the international organisation; calls the joint undertaking to report the discharge authority in that regard; notes , moreover , the lack of contingency in the schedule and that the suggestion of commission and the united states department of energy were not retained and included at european level; notes from the 9th annual assessment report that the schedule contingency reserve should be introduced in the concerned joint undertaking’s activities planning and that it should be part of the schedule baseline; notes , moreover , the recommendations made by the panel of assessors on management reserves; calls on the joint undertaking to report to the discharge authority in that regard; ### 3. notes the iter council decided to maintain temporarily this baseline plan with first plasma set in december 2025 despite the forecasted delay of 8 months due to the accumulation of delays in component deliveries , the start of the installation activities at the cadarache site , and the effect of the covid-19 pandemic; notes that the iter organization has acknowledged that there is an irreversible slippage of the schedule for first plasma; regrets that the delay is estimated in total at about 17 months and that that is not only driven by the health pandemic but also by the late delivery of some components , notably the vacuum vessel , and particularly its sectors under european responsibility , as well as the overall slower assembly works by the international organisation; calls the joint undertaking to report the discharge authority in that regard; notes , moreover , the lack of contingency in the schedule and that the suggestion of commission and the united states department of energy were not retained and included at european level; notes from the 9th annual assessment report that the schedule contingency reserve should be introduced in the concerned joint undertaking’s activities planning and that it should be part of the schedule baseline; notes , moreover , the recommendations made by the panel of assessors on management reserves; calls on the joint undertaking to report to the discharge authority in that regard;


### 4. notes that the iter organization is expected to present an updated schedule on the construction of the iter site in spring 2022 with the view of its adoption in november 2022 , subject to an assessment by a panel of independent experts; calls on the joint undertaking to report any development in that regard and especially on the date of the starting of the deuterium-tritium phase; ### 4. notes that the iter organization is expected to present an updated schedule on the construction of the iter site in spring 2022 with the view of its adoption in november 2022 , subject to an assessment by a panel of independent experts; calls on the joint undertaking to urgently report any development in that regard and especially on the date of the starting of the deuterium-tritium phase;


### 6. is aware of the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; notes that the contribution to the deactivation and decommissioning phases were estimated , respectively , at eur 95 540 000 and eur 180 200 000 (at 2001 values); ### 6. is aware of the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; notes that the contribution to the deactivation and decommissioning phases were estimated , respectively , at eur 95 540 000 and eur 180 200 000 (at 2001 values); is disappointed that the contribution of the joint undertaking to operation phase after 2035 is still not estimated; calls on the joint undertaking to report to the discharge authority of any development in that regard;


### 11. notes that the joint undertaking has achieved the iter council/governing board milestone for the crane access between the assembly hall and tokamak building which allowed for the start of iter assembly in july 2020 and delivered first major components to iter organization; notes , moreover , from the progress report that in 2020 the iter organization announced that the overall project had reached 72.1 % of the total construction work scope to first plasma against a planned value of 77.3 % , and that including all post first plasma construction work to achieve deuterium-tritium the iter project execution reached 57.7 %; ### 11. notes that the joint undertaking has achieved the iter council/governing board milestone for the crane access between the assembly hall and tokamak building which allowed for the start of iter assembly in july 2020 and delivered first major components to iter organization; notes , moreover , from the progress report that in 2020 the iter organization announced that the overall project had reached 72.1% of the total construction work scope to first plasma against a planned value of 77.3% , and that including all post first plasma construction work to achieve deuterium-tritium the iter project execution reached 57.7%; is alarmed that serious safety problems are identified by the nsa inspectors related to the two main components of the vacuum chamber and detected leaks in the basins of the cooling towers of the vacuum chamber; is informed that these two main components of the vacuum chamber fell during handling at manufacturing sites , in south korea in april 2021 and in italy in may 2021; takes note additionally of the iter organisation decision to lower the masterpieces into the pit without welding them;


### 14. notes the joint undertaking’s anti-fraud action plan covering the period 2020 through 2023 , following its strategy adopted in 2019 , and the awareness raising events and trainings organised for staff and management; moreover , notes that in 2020 , 33 anti-fraud actions have been implemented; ### 14. notes the joint undertaking’s anti-fraud action plan covering the period 2020 through 2023 , following its strategy adopted in 2019 , and the awareness raising events and trainings organised for staff and management; moreover , notes that in 2020 , 33 anti-fraud actions have been implemented; calls on the joint undertaking to report to the discharge authority on the outcome of those actions;


### 15. notes that with a view to preventing and managing conflicts of interest , the anti-fraud and ethics officer organised a training for new staff and specific training for f4e managers; ### 15. notes that with a view to preventing and managing conflicts of interest , the anti-fraud and ethics officer organised a training for new staff and specific training for f4e managers; encourages the joint undertaking to introduce such training scheme on a permanent basis , with compulsory sessions for newly employed staff and regular reminder sessions for all staff; is concerned that while f4e has implemented actions plans , organised trainings for the f4e managers , the working situation in the organization has been constantly deteriorating; points that successive management assessments in 2019 and 2020 and several internal surveys highlighted repeatedly the enormous workload and pressure on staff , the disproportionate use of external resources undermining the long term sustainability of the organization , the lack of trust in the director and the senior management , the dysfunctional and non-transparent internal decision-making , and the overall weak management practices;


### 16. notes from the court’s report that the joint undertaking's recruitment procedures made in 2020 lacked transparency in drawing up the final shortlist of candidates to be invited for the next assessment phase (interviews and written tests) , and that it is not clear how the selection committee took account of the advantageous criteria for shortlisting candidates; notes the joint undertaking’s reply that in 2021 it started to include fully quantitative assessments of applications; calls on the joint undertaking to report to the discharge authority any development in that regard; ### 16. notes with concern from the court’s report that the joint undertaking's recruitment procedures made in 2020 lacked transparency in drawing up the final shortlist of candidates to be invited for the next assessment phase (interviews and written tests) , and that it is not clear how the selection committee took account of the advantageous criteria for shortlisting candidates; notes the joint undertaking’s reply that in 2021 it started to include fully quantitative assessments of applications; calls on the joint undertaking to diligently review its recruitment policy with the aim of increasing transparency and fairness of the process and to report to the discharge authority any development in that regard;


### 3. notes that the pif report highlights the risks related to the covid-19 pandemic both in terms of revenue and expenditure; notes in particular that customs fraud appears to have affected eu member states to differing degrees; notes , moreover , that the use of simplified procedures and the lower quality of tender specifications in the emergency pose risks to competitive public procurement , in particular by increasing the risk of conflicts of interest and corruption , and by inflating costs or reducing the quality of implementation; ### 3. notes that the pif report highlights the risks related to the covid-19 pandemic both in terms of revenue and expenditure; is concerned in particular that customs fraud appears to have affected eu member states to differing degrees; notes , moreover , that the use of simplified procedures and the lower quality of tender specifications in the emergency pose high risks to competitive public procurement , in particular by increasing the risk of conflicts of interest and corruption , and by inflating costs or reducing the quality of implementation; calls on all members states to keep a high level of checks and monitoring on emergency spending , in case of urgent procedures done as an ex-post control , use emergency procurement on the basis of a case-by-case assessment and finally complete the transition to e-procurement processes;


### 10. observes that in 2020 , 451 irregularities were reported as revenue related fraud , 9 % lower than the average number of cases reported each year for 2016-2020; notes , moreover , that the affected amount of tor estimated and established (eur 108 million) in 2020 was 6 % greater than the average estimated and established amount for each year in 2016-2020; notes , moreover , that inspections by national anti-fraud services were the most successful method of detecting fraud and that they surpassed post-release controls and release controls in detecting fraudulent duty evasion; ### 10. observes that in 2020 , 451 irregularities were reported as revenue related fraud , 9 % lower than the average number of cases reported each year for 2016-2020; notes , moreover , that the affected amount of tor estimated and established (eur 108 million) in 2020 was 6 % greater than the average estimated and established amount for each year in 2016-2020; notes that most cases reported in 2020 as fraudulent or non-fraudulent affecting eu revenue relate to undervaluation , incorrect classification/mis-description of goods or smuggling; notes , moreover , that inspections by national anti-fraud services were the most successful method of detecting fraud and that they surpassed post-release controls and release controls in detecting fraudulent duty evasion;


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


### 22. calls on the member states to use the arachne risk scoring tool in the mff 2021-2027 and the nextgenerationeu recovery plan , especially with regard to the implementation of the recovery and resilience facility (rrf); believes that arachne should be indicated as a one of the main tools endowing the national anti-fraud strategies (nafs) that the member states are expected to adopt in order to improve the integration of anti-fraud architecture; ### 22. reiterates its calls on the member states to use the arachne risk scoring tool in the mff 2021-2027 and the nextgenerationeu recovery plan , especially with regard to the implementation of the recovery and resilience facility (rrf); believes that arachne should be indicated as a one of the main tools endowing the national anti-fraud strategies (nafs) that the member states are expected to adopt in order to improve the integration of anti-fraud architecture; calls on the commission to provide full direct access to arachne for olaf , eppo and eca;


### 27. notes that by the end of 2020 , 14 member states reported having adopted a nafs , up from 10 in 2019; notes , however , that these strategies vary in scope and depth and that some need to be updated; calls for more member states to adopt a nafs and to report it to the commission; ### 27. is concerned that by the end of 2020 , only 14 member states reported having adopted a nafs , up from 10 in 2019; notes , however , that these strategies vary in scope and depth and that some need to be updated; is further concerned that 8 member states have no yet started working on setting up their nafs; calls for more member states to adopt a nafs and to report it to the commission;


### 29. is concerned about the decrease of the indictment rate from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period in the cases put forward to the member states by olaf; calls on the member states’ authorities to cooperate closely with olaf and examine the transmitted investigation reports and the judicial recommendations carefully , and to open criminal cases wherever they are necessary to ensure that misused eu funds are recovered; invites olaf to investigate the reasons for the low indictment rate; calls on olaf to regularly follow up on its judicial recommendations and add data about them into its annual report; ### 29. is concerned about the decrease of the indictment rate from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period in the cases put forward to the member states by olaf; calls on the member states’ authorities to cooperate closely with olaf and examine the transmitted investigation reports and the judicial recommendations carefully , and to open criminal cases wherever they are necessary to ensure that misused eu funds are recovered; invites olaf to follow the recommendations of the supervisory committee in its opinion no 1/2021 , such as the review the current system of monitoring procedures and the more timely cooperation with national judicial authorities; calls on olaf to regularly follow up on its judicial recommendations and add data about them into its annual report;