### 37. reminds the experience learnt from the irregularities committed previously by karel pinxten when he was member of the court with respect to whom no action could be undertaken to comprehensively remedy the financial and reputational prejudice given to the court and to the union as a whole , because no legal basis exists to recover mr pinxten’s salary for days of absence in the course of missions outside the performance of his duties and for other unjustified absences; stresses that , as indicated by the court of justice in its judgement of 30 september 20211 , his misbehaviour was favoured by the vagueness of the internal rules and allowed by the shortcomings of the controls put in place; acknowledges the actions undertaken by the court in this matter , by cooperating with european anti-fraud office (olaf) , waiving immunities and bringing to successful conclusion the procedure under article 286(6) tfeu; is aware of the court’s determination to prevent similar cases from arising in the future and for this reason is committed to support and work with the court in the necessary adjustment to its internal rules; ### 37. reminds the experience learnt from the irregularities committed previously by a former member of the court with respect to whom no action could be undertaken to comprehensively remedy the financial and reputational prejudice given to the court and to the union as a whole , because no legal basis existed; acknowledges the actions undertaken by the court in this matter , by cooperating with european anti-fraud office (olaf) , waiving immunities and bringing to successful conclusion the procedure under article 286(6) tfeu; is aware of the court’s determination to prevent similar cases from arising in the future and for this reason is committed to support and work with the court in the necessary adjustment to its internal rules;


### 60. notes that , in 2021 , the court co-hosted the kick-off event for european cybersecurity month and that the court’s diversity & inclusion officer coordinated one of the main sessions for the kick-off event about women in cybersecurity , at which a diverse group of women from different backgrounds exchanged views on women’s motivation to join the field of cybersecurity and technology , as well as the associated challenges; ### deleted


### 62. welcomes the decision to implement free open-source software as key components of court , such as linux as the operating system for several it infrastructure servers and the open-source softwares belenios and nagios respectively used as a voting system for secret ballot and by the court it operations teams; observes the use of the open-source software nextcloud for exchanging documentation with the auditees in the framework of the ecafiles system that operates under the highest security and personal data protection standards; ### 62. notes the decision to implement free open-source software as key components of court;


### 65. notes that the work on the renovation of k2 building progresses according to the planned agenda , that the 5th and 4th floors were delivered at the end of december 2021 and are fully operational , that work on the 3rd and 2nd floors is advanced as well as the replacement of the heating , air-conditioning and ventilation machines; observes that , following the incidents of falling glazing elements in 2019 from the k1 façade and the transfer of adequate budget , the court’s administrative committee decided on the installation of protection films on the fixed glazing elements , something that is 90 % complete; ### 65. notes that the work on the renovation of k2 building progresses according to the planned agenda , that the 5th and 4th floors were delivered at the end of december 2021 and are fully operational , that work on the 3rd and 2nd floors is advanced as well as the replacement of the heating , air-conditioning and ventilation machines;


### 69. is aware that the 2021 annual assessment of the court’s greenhouse gas (ghg) emissions , which monitors its efforts to reduce the carbon footprint , indicates the total emissions of 7 578 tco2eq , compared to 10 699 tco2eq in 2014 (the baseline) and remarks that this constitutes a reduction of ghg of 3 121 tco2eq over that period; ### deleted


### 79. appreciates that the court is a member of the bridge forum dialogue , a luxembourg-based forum that aims to stimulate discussion on questions concerning europe , and bring together supranational institutions and agencies , national institutions , civil society , and the academic world. ### deleted


### 12. notes that the joint undertaking still lacks reliable procedures for certifying and validating in-kind contributions , reported by its private members and participating states and that it is the only joint undertaking that does not have a strategic implementation plan for the achievement of other members’ contributions; ### 12. notes with concern that the joint undertaking still lacks reliable procedures for certifying and validating in-kind contributions , reported by its private members and participating states and that it is the only joint undertaking that does not have a strategic implementation plan for the achievement of other members’ contributions; emphasises therefore that the joint undertaking should implement reliable procedures for the certification and validation of in-kind contributions , as well as a strategic implementation plan (road map) with realistic milestones and annual contribution targets for both participating states and private members at programme level; notes furthermore the joint undertaking’s acknowledgement of the action proposed by the court and its committment to address this matter in a timely manner.


### 19. notes that the main concerns identified by the eca is that the joint undertaking has been understaffed; notes that the lack of sufficient statutory staff , has led to increased use of interim staff , which can lead to weaknesses in financial , budgetary and staff management , and may pose risks in terms of continuity of activities , retention of key competences and lack of sufficient internal controls; notes that , under the new regulation , the joint undertaking is able to take steps to rectify this issue and has initiated the recruitment process while prioritising essential positions which relate to key functions of the joint undertaking and risk mitigation , such the internal auditor positions; ### 19. notes that the main concerns identified by the eca is that the joint undertaking has been understaffed; notes that the lack of sufficient statutory staff , has led to increased use of interim staff , which can lead to weaknesses in financial , budgetary and staff management , and may pose risks in terms of continuity of activities , retention of key competences , lack of sufficient internal controls , and consequently , may negatively affect achievement of the joint undertaking’s objectives; notes that , under the new regulation , the joint undertaking is able to take steps to rectify this issue and has initiated the recruitment process while prioritising essential positions which relate to key functions of the joint undertaking and risk mitigation , such the internal auditor positions;


### 1. grants the secretary-general of the council discharge in respect of the implementation of the budget of the of the european council and of the council for the financial year 2021 / postpones its decision on granting the secretary-general of the council discharge in respect of the implementation of the budget of the european council and of the council for the financial year 2021; ### 1. postpones its decision on granting the secretary-general of the council discharge in respect of the implementation of the budget of the european council and of the council for the financial year 2021;


### 11. stresses that , while the current situation has to be improved through better interinstitutional cooperation within the framework of the treaties , a revision of the treaties could render the discharge procedure clearer and more transparent by giving parliament the explicit competence to grant discharge to all union institutions , bodies , offices and agencies individually; ### 11. stresses that , while the current situation has to be improved through better interinstitutional cooperation within the framework of the treaties , a revision of the treaties could give parliament the explicit competence to grant discharge to all union institutions , bodies , offices and agencies individually;


### 15. notes that while completing this report , parliament has had to work with information provided by the council via its website since the council has chosen as in previous years not to respond to the questionnaire that was sent to the general secretariat of the council and has chosen not to accept an invitation to come and answer questions from members like all other institutions are doing as part of the discharge process; ### 15. notes that while completing this report , parliament has had to work with information provided by the council via its website since the council has chosen as in previous years not to respond to the questionnaire that was sent to the general secretariat of the council and has chosen not to accept an invitation to come and answer questions from democratically elected representatives of eu citizens like all other institutions are doing as part of the discharge process;


### 18. points out the serious gender imbalance on the court where at the end of 2021 there were only 8 female members compared to 18 male members; understands the difficulties in achieving gender balance in the court because of the current nomination procedure; reiterates its call on the council to reconsider the nomination procedure with the aim of tackling this problem with concrete actions such as making it compulsory for member states to present at least two candidates of different genders; ### 18. points out the serious gender imbalance on the court where at the end of 2021 there were only 8 female members compared to 18 male members; notes that the difficulties in achieving gender balance in the court are due to the current nomination procedure; reiterates its call on the council to reconsider the nomination procedure with the aim of tackling this problem with concrete actions such as making it compulsory for member states to present at least two candidates of different genders;


### 20. recalls and supports the recommendations of the ombudsman on the transparency of the council legislative process; regrets that the decision-making process in the council is still far from fully transparent which affects the trust of the citizens in the union as a transparent entity and thereby jeopardises the reputation of the union as a whole; urges the council to take all the measures necessary in order to implement the recommendations of the ombudsman and the relevant rulings of the court of justice of the european union without undue delay; ### 20. recalls and supports the recommendations of the ombudsman on the transparency of the council legislative process; regrets that the decision-making process in the council is still far from fully transparent which affects the trust of the citizens in the union as a transparent entity and thereby jeopardises the reputation of the union as a whole; urges the council to take all the measures necessary in order to implement the recommendations of the ombudsman and the relevant rulings of the court of justice of the european union , including the recent judgment of the general court in case t-163/21 de capitani v council , without undue delay;


### 21. believes that the use of the unanimity voting procedure in the council on certain policy areas is paralysing the union’s decision-making process and therefore making it prone to blackmailing by member states , especially those who fail to respect the rule of law; calls on the council to apply the qualified majority voting procedures whenever possible and consider the review of the treaties regulating the voting procedures; believes that the generalised shift to a qualified majority voting procedure in the council is a crucial step towards more efficient policy-making; ### 21. believes that the use of the unanimity voting procedure in the council on certain policy areas is paralysing the union’s decision-making process and therefore making it prone to blackmailing by member states for domestic political purposes , especially those who fail to respect the rule of law; calls on the council to apply the qualified majority voting procedures whenever provided by the treaties , and to consider the review of the treaties regulating the voting procedures; believes that the generalised shift to a qualified majority voting procedure in the council is a crucial step towards more efficient policy-making;


### 1. notes that parliament's final appropriations for 2018 totalled eur 1 950 687 373 , or 18 ,9% of heading v of the multiannual financial framework9 set aside for the 2018 administrative expenditure of the union institutions as a whole , representing a 2 ,2% increase over the 2017 budget (eur 1 909 590 000); ### 1. notes that parliament's final appropriations for 2018 totalled eur 1 950 687 373 , or 18 ,9% of heading v of the multiannual financial framework9 set aside for the 2018 administrative expenditure of the union institutions as a whole , representing a 2 ,2% increase over the 2017 budget (eur 1 909 590 000); stresses that this increase is above the belgian inflation rate in 2018 which was only 2 ,05%;


### 27. is of the opinion that the protection of whistleblowers is a key element of democracy; recalls that , among others , accredited parliamentary assistants (apa) may find themselves in a particular situation due to their contract of employment; calls on secretary-general to take that specificity into account when apas act as whistleblowers , and to extend the contract protection options granted by parliament for apas victim of harassment to apas who act as whistleblowers; ### 27. is of the opinion that the protection of whistleblowers is a key element of democracy and it is crucial in preventing and deterring unlawful activities and wrongdoings; recalls that , among others , accredited parliamentary assistants (apa) are in vulnerable position due to their contract of employment; notes with great concern the secretary-general’s acknowledgement that “whistleblowing rules are applicable to accredited parliamentary assistants but the parliament cannot provide employment protection”; calls on secretary-general to take that specificity into account when apas act as whistleblowers , and to extend the contract protection options granted by parliament for apas victim of harassment to apas who act as whistleblowers;


### 31. draws attention to the 5% staff reduction target , that in 2018 required parliament to eliminate 60 posts from its administration establishment plan; is concerned that this significant reduction may have negative effects on parliament’s performance , both at short and long term; ### 31. takes note of the successful implementation of the 5% staff reduction target , that in 2018 required parliament to eliminate 60 posts from its administration establishment plan; considers that it is important to ensure the high level of performance of the parliament , both in the short and long term , while also ensuring responsible budgetary management and undertaking savings where appropriate; believes that further savings could be envisaged;


### 34. is convinced that the attractiveness of parliament is a key component of its success; draws attention to the difficulties encountered in recruiting some nationalities; calls on the secretary-general to do his utmost in order to reach a geographical balance , both on the total number by country and on the number of management positions; recognises the very positive steps taken in order to reach a gender balance; presses for gender balance at all levels , including directors-general level; ### 34. is convinced that the attractiveness of parliament is a key component of its success; draws attention to the difficulties encountered in recruiting some nationalities; calls on the secretary-general to do his utmost in order to reach a geographical balance , both on the total number by country and on the number of management positions; recognises the very positive steps taken in order to reach a gender balance; calls for urgent action to achieve gender balance at all levels , including directors-general level;


### 36. recalls that rule 11 of the rules of procedure has introduced an obligation for rapporteurs , shadow rapporteurs and committee chairs to publish information on meetings held with interested representatives , in the context of their reports; notes with appreciation that , since the start of the new legislature , the necessary infrastructure is available on parliament’s website to allow members to publish scheduled meetings with interested representatives; ### 36. recalls that rule 11 of the rules of procedure has introduced an obligation for rapporteurs , shadow rapporteurs and committee chairs to publish information on meetings held with interested representatives , in the context of their reports; notes with appreciation that , since the start of the new legislature , the necessary infrastructure is available on parliament’s website to allow members to publish scheduled meetings with interested representatives; invites the secretariat to disseminate detailed information and organise trainings in order to facilitate member’s offices to fully abide tot his obligation; regrets that the current infrastructure does not include a process for members and apas to provide suggestions for improvement based on user experience; calls on the parliamentary services to develop a feedback questionnaire on a yearly basis and results to be included in a report on the use of the tool;


### 37. highlights the total of all costs related to the 12 missions to strasbourg amounts to eur 27 211 000; ### 37. highlights the total of all costs related to the 12 missions to strasbourg amounts to eur 27 211 000; calls for a report on the total co2 emission it caused in 2018;


### 37. highlights the total of all costs related to the 12 missions to strasbourg amounts to eur 27 211 000; ### 37. notes the total of all costs related to parliament’s work in its seat in strasbourg amounts to eur 27 211 000;


### 40. notes that this additional expenditure goes against the principle of sound financial management and against the principle of budgetary discipline; acknowledges that a single seat can only be achieved by a unanimous treaty change; stresses that moving parliament’s official vehicles to strasbourg could be more efficient by transporting accredited parliamentary assistants (apas); ### 40. notes that this additional expenditure goes against the principle of sound financial management and against the principle of budgetary discipline; reiterates its call for parliament to have a single seat , in order to optimize parliamentary and institutional work and to reduce political costs and carbon footprint; acknowledges that a single seat can only be achieved by a unanimous treaty change; invites therefore the conference on the future of europe to take the above into consideration; stresses that moving parliament’s official vehicles to strasbourg could be more efficient by transporting members , accredited parliamentary assistants (apas) and members of staff;


### 40. notes that this additional expenditure goes against the principle of sound financial management and against the principle of budgetary discipline; acknowledges that a single seat can only be achieved by a unanimous treaty change; stresses that moving parliament’s official vehicles to strasbourg could be more efficient by transporting accredited parliamentary assistants (apas); ### 40. notes that this additional expenditure goes against the principle of sound financial management and against the principle of budgetary discipline; acknowledges that a single seat can only be achieved by a unanimous treaty change; stresses that moving parliament’s official vehicles to strasbourg could be more efficient by transporting accredited parliamentary assistants (apas) , members and members of staff ; considers that parliament’s official vehicles should at the very least be filled before organising charter buses when the charter trains between brussels and strasbourg are full;


### 57. notes with satisfaction the creation of the accredited parliamentary assistants front office to manage the end-to-end recruitment of apas , as well as the modification and termination of contracts and administrative support to apas; welcomes the introduction of a simplified and quicker procedure to recruit apas and the progress towards paperless file management; ### 57. notes with satisfaction the creation of the accredited parliamentary assistants front office to manage the end-to-end recruitment of apas , as well as the modification and termination of contracts and administrative support to apas; welcomes the introduction of a simplified and quicker procedure to recruit apas and the progress towards paperless file management; calls for the parliament administration teams responsible for the recruitment of apas to be reinforced before the beginning of each new mandate , for the time necessary to provide comprehensive training beforehand and until the high work load has been completed;


### 61. draws attention to the court of auditors’ special report no 15/201912 : implementation of the 2014 staff reform package at the commission - big savings but not without consequences for staff; is concerned that less favourable conditions of employment have reduced the attractiveness of working for the union at a time when it is struggling to attract sufficient staff from a number of member states; ### 61. notes the court of auditors’ special report no 15/2019:implementation of the 2014 staff reform package at the commission - big savings but not without consequences for staff; underlines the importance of the union providing competitive salaries compared to the private sector in the country of residence , particularly if there are difficulties to attract sufficient staff from a number of member states;


### 62. welcomes the fact that promoting equal opportunities remains a key component of parliament's human resource management policy; takes note that the gender equality roadmap continues to be implemented through concrete actions: targets for women heads of unit was set at 40% , women directors at 35% and women directors-general at 30% by the end of 2019; ### 62. reminds to the fact that promoting equal opportunities is a key component of parliament's human resource management policy; takes note that the gender equality roadmap continues to be implemented through concrete actions: targets for women heads of unit was set at 40% , women directors at 35% and women directors-general at 30%by the end of 2019; regrets however that the gender equality roadmap is not fully implemented , especially concerning the representation of women in senior management positions (40%) by 2020;


### 62. welcomes the fact that promoting equal opportunities remains a key component of parliament's human resource management policy; takes note that the gender equality roadmap continues to be implemented through concrete actions: targets for women heads of unit was set at 40% , women directors at 35% and women directors-general at 30% by the end of 2019; ### 62. welcomes the fact that promoting equal opportunities remains a key component of parliament's human resource management policy; takes note that the gender equality roadmap continues to be implemented through concrete actions: targets for women heads of unit was set at 40% , women directors at 35% and women directors-general at 30% by the end of 2019; calls for more ambitious targets to be urgently set and for them to be achieved over a short time frame;


### 63. regrets that the number of women holding posts at the level of director-general remained stable at 2 in absolute numbers , far below the target , during the period 2017 to 2018; notes with satisfaction that the number of women at director level reached 34% at the end of 2018 and 37% in the course of 2019 and at heads of unit level increased to 38% at the end of 2018 and 39% at the end of 2019; recognises the need for a step by step approach , but underlines that the situation will only be satisfactory once the gender balance at management level reflects the gender balance of the eligible population for those posts; notes that there are member states that do not hold any director and/or general-director position and recommends addressing this situation with a view to achieving a geographical balance; ### 63. regrets that the number of women holding posts at the level of director-general remained stable at 2 in absolute numbers , far below the target , during the period 2017 to 2018; notes with satisfaction that the number of women at director level reached 34% at the end of 2018 and 37% in the course of 2019 and at heads of unit level increased to 38% at the end of 2018 and 39% at the end of 2019; recognises the need for a step by step approach , but underlines that the situation will only be satisfactory once the gender balance at management level reflects the gender balance of the eligible population for those posts; notes that there are member states that do not hold any director and/or general-director position and recommends addressing this situation; recalls the importance of all recruitment being based on competency , while respecting that a geographical balance among the staff is also important;


### 64. approves of the solutions found for apas who have worked for two consecutive parliamentary terms without interruption but who were lacking up to 2 months to complete the ten years of service needed to be entitled to a pension under the pension rights scheme of the union institutions; welcomes that the solutions found allowed concerned apas to complete the necessary ten years of service; notes with satisfaction that a solution was found for 170 cases out of 173; ### 64. notes with satisfaction that 170 out of 173 apas who found themselves in the situation of having worked for two consecutive parliamentary terms without interruption but who were lacking up to 2 months to complete the ten years of service needed to be entitled to a pension under the pension rights scheme of the union institutions were able to find new contracts; welcomes the fact that this means that the concerned apas have thus been able to complete the necessary ten years of service;


### 65. welcomes the setting up of an extended teleworking scheme for the secretariat-general of parliament; ### 65. welcomes the setting up of an extended teleworking scheme for the secretariat-general of parliament; supports the conduction of a survey on the experience of teleworking and asks for the evaluation results to be shared with the members and all the parliamentary services;


### 66. supports parliament’s zero tolerance policy towards harassment and the actions put in place to discourage harassment in the workplace , in particular the adoption by the bureau on 12 march 2018 of an updated roadmap for the adaptation of preventive and early support measures to deal with conflict and harassment between members and apas , trainees or other staff , an external audit of parliament’s internal practices and procedures , the creation of a network of confidential counsellors and of a mediator function , and the organisation of a public hearing with experts in harassment in the workplace; expects the results of the external audit , once available , to be communicated without delay; welcomes the fact that some groups have strongly encouraged their members to participate in trainings on dignity and respect at work , in order to lead by example , and encourages the groups which have not done so yet to follow the same approach; ### 66. supports parliament’s zero tolerance policy towards harassment and the actions put in place to discourage harassment in the workplace , in particular the adoption by the bureau on 12 march 2018 of an updated roadmap for the adaptation of preventive and early support measures to deal with conflict and harassment between members and apas , trainees or other staff , an external audit of parliament’s internal practices and procedures , the creation of a network of confidential counsellors and of a mediator function , and the organisation of a public hearing with experts in harassment in the workplace; notes that the results of the external audit were expected by early november 2018 , and requests them to be communicated without delay , once available; calls for an explanation for such a delay welcomes the fact that some groups have strongly encouraged their members to participate in trainings on dignity and respect at work , in order to lead by example , and calls for obligatory trainings for members and members of staff; expects the full and transparent implementation of the roadmap;


### 78. acknowledges that the bureau instructed the secretary-general to authorise dg inlo to launch an architectural competition for the refurbishment of the paul-henri spaak building considering only 2 options: renovation or redesign of the building; presses for the building to be prepared for a further evolution of parliament’s activities in the decades ahead; recalls that an architectural competition was launched in order to have concrete architectural proposals and that a final decision on the project should be taken by the political and budgetary authorities; ### 78. acknowledges that the bureau instructed the secretary-general to authorise dg inlo to launch an architectural competition for the refurbishment of the paul-henri spaak building considering only 2 options: renovation or redesign of the building; presses for the building to be prepared for a further evolution of parliament’s activities in the decades ahead , in line with the treaties; recalls that an architectural competition was launched in order to have concrete architectural proposals and that a final decision on the project should be taken by the political and budgetary authorities;


### 80. supports the internalisation of the drivers’ service and notes the very high satisfaction rate (99 ,9%) for the official car service in 2018; believes that official cars should be allowed to take members and staff with mission orders on board when driving from brussels to strasbourg and back; ### 80. supports the internalisation of the drivers’ service and notes the very high satisfaction rate (99 ,9%) for the official car service in 2018; suggests that official cars must not travel empty and instead will be used to take members , staff and apas with mission orders on board when driving from brussels to strasbourg and back;


### 101. notes that parliament’s new travel agency started operating on 1 january 2019 , following a public call for tenders; welcomes the availability of the travel service’s call centre at all times , including at weekends; presses for a simple and user-friendly complaints mechanism , which allows for speedy resolution of any problems; deplores that tickets proposed by the agency are not always the most cost effective ones and that members experience delays in the reimbursement of their travel costs; calls on dg fins to launch a satisfaction survey on the services of the travel agency , in order to present the results by 30 june 2020 at the latest; ### 101. notes that parliament’s new travel agency started operating on 1 january 2019 ,following a public call for tenders; notes the limited use of the travel service’s call centre , available at weekends but which does not cover all the companies used by the travel agency; presses for a simple and user-friendly complaints mechanism , which allows for speedy resolution of any problems; deplores the slow reaction time of the agency to requests for tickets; deplores that tickets proposed by the agency are not always the most cost effective ones and that members experience delays in the reimbursement of their travel costs; deplores the limited opening hours of the agency , notably that it is shut on friday afternoons , except for the friday afternoons before a strasbourg session , which seriously limits members’ staff’s ability to work efficiently; calls on dg fins to launch a satisfaction survey on the services of the travel agency , in order to present the results by 30 june 2020 at the latest;


### 113. supports the on-going development of e-parliament applications , a reinforcement of it innovation activities and the strengthening of parliament’s cybersecurity capacity; welcomes the decision to double the resources allocated to the computer emergency response team for the eu institutions (cert-eu); commends the strengthening of the union institutions’ capacity to ensure an optimal protection against cyberattack; invites dg itec , in the context of the digital work place , to assess the possibility to develop a secure internal parliament application to exchange short messages; ### 113. supports the on-going development of e-parliament applications , a reinforcement of it innovation activities and the strengthening of parliament’s cybersecurity capacity; welcomes the decision to double the resources allocated to the computer emergency response team for the eu institutions (cert-eu); commends the strengthening of the union institutions’ capacity to ensure an optimal protection against cyberattack;


### 135. encourages parliament to improve its communication towards members on the possibility to use the train between parliament and brussels airport; ### 135. encourages parliament to improve its communication towards members on the possibility to use the direct train between parliament and brussels airport , which takes 20 minutes door to door , and which members may use free of charge;


### 138. welcomes the bureau and quaestor decisions in april and june 2018 to reduce plastic waste and waste management activities; ### 138. welcomes the bureau and quaestor decisions in april and june 2018 to reduce plastic waste and waste management activities; calls for further ambitious action to be undertaken swiftly , believes that the ultimate goal should be a plastic free parliament;


### 148. points out that , pursuant to article 6(10) of regulation (eu , euratom) no 114l/201416 , the director of the authority for european political parties and european political foundations shall submit annually a report to the european parliament , the council and the commission on the activities of the authority; notes that the annual report was sent to parliament’s president and secretary-general on 21 november 2019 , without transmitting it to the committee on budgetary control; calls on the authority to make it available to the members by november at the latest each year; ### 148. points out that , pursuant to article 6(10) of regulation (eu , euratom) no 114l/2014 ,the director of the authority for european political parties and european political foundations shall submit annually a report to the european parliament , the council and the commission on the activities of the authority; notes that the annual report was sent to parliament’s president and secretary-general on 21 november 2019 , without transmitting it to the committee on budgetary control;


### 149. calls on the committee on budgetary control to invite of the director of the appf to the annual hearing for the parliament discharge; ### 149. calls on the committee on budgetary control to invite of the director of the appf to the annual hearing for the parliament discharge , as is the case for the other heads of agencies and institutions;


### 150. underlines the importance of holding the authority accountable in order to build assurance , and therefore calls for increased transparency on the annual activity of the authority , including on its working methods and principles applied; ### 150. recalls that by holding the authority to account this enables trust and assurance to continue to be built; calls therefore for increased transparency on the annual activity of the authority , including on its working methods and principles applied which are essential for the continued construction of trust and assurance; calls for the cvs of all the members of staff to be published on the authority’s webpage;


### 11. notes that the fch2 uses certain measures as key performance indicators to assess the added value provided by its activities such as renewable energy; end-user energy efficiency , smart grids and storage; furthermore the fch2 uses other measures like having demonstrator projects hosted in member states and regions benefiting from the union funds; ### 11. notes that the fch2 uses certain measures as key performance indicators to assess the added value provided by its activities such as renewable energy , end-user energy efficiency , smart grids and storage; furthermore the fch2 uses other measures like having demonstrator projects hosted in member states and regions benefiting from the union funds; takes note of the revision of key performance indicators endorsed by the fch2 in 2018 due to the substantial technological progress in recent years and of the new applications that have started to emerge;


### 11. notes that the absence of established key performance indicators is no longer an issue under horizon 2020; notes that available joint undertaking specific key performance indicators were found to be on track; welcomes the fact that the joint undertaking has operated efficiently and its average performance against the three main key performance indicators of horizon 2020 exceeds the set targets in 2018; ### 11. notes that available joint undertaking specific key performance indicators were found to be on track; welcomes the fact that the joint undertaking has operated efficiently and its average performance against the three main key performance indicators of horizon 2020 exceeds the set targets in 2018;


### 12. notes with concern the value of leverage effect of 1 ,88 at the end of 2018 , that is below expectation; calls the joint undertaking to take steps to meet the target leverage effect over the whole 2014 to 2020 period of 2 ,86; ### 12. notes with concern the value of leverage effect of 1 ,88 at the end of 2018 , that is below expectation; observes with concern that the realised leverage effect is decreasing since 2015; calls the joint undertaking to take steps to meet the target leverage effect over the whole 2014 to 2020 period of 2 ,86;


### 1. acknowledges that , in the opinion of the court of auditors , the transactions of the european securities and markets authority (the ‘authority’) underlying the annual accounts for the year 2018 are legal and regular in all material aspects; ### 1. underlines that , in the opinion of the court of auditors , the transactions of the european securities and markets authority (the ‘authority’) underlying the annual accounts for the year 2018 are legal and regular in all material aspects;


### 2. notes that , according to the court’s report , the authority , in accordance with the related fees regulation , charges fees to credit rating agencies and such fees should exclusively cover the authority’s expenditure related to the registration , certification and supervision of credit rating agencies; notes that , in 2017 , the fees that the authority charged credit rating agencies exceeded that expenditure by eur 853 950 and the authority spent that surplus on other activities , while in 2018 , that expenditure exceeded the fees charged to credit rating agencies by eur 224 664; notes that the cumulated deviation for the period from 2015 to 2018 amounts to eur 540 412; observes , furthermore , that the authority charges fees to trade repositories in accordance with the related fees regulation , and that such fees should exclusively cover expenditure related to the registration and supervision of trade repositories; notes that , in 2017 , the authority’s expenditure related to the registration and supervision of trade repositories exceeded the related fees charged by eur 452 466 , and that , in 2018 , the authority’s expenditure in that same field exceeded the related fees charged by eur 30 882; notes that the cumulated deviation for the period from 2015 to 2018 amounts to eur 545 735 (or 6 %); observes that , although the authority followed the guidance provided by the commission , surpluses and deficits can lead to an annual cross-financing of activities; notes the authority’s reply that in 2017 , it had to reallocate resources to work on a particular risk related to trade repositories , resulting in a gap between the collected fees and the actual expenditures , while always using the commission’s guidance on the budgeting model for its fees , and that any short-term imbalance has to be offset in the long term; calls the authority to avoid such cross-financing , for example by adjusting the annual fees with the surpluses and deficits from previous years or by introducing the assigned revenue model for fee-related activities; ### 2. notes that , according to the court’s report , the authority , in accordance with the related fees regulation , charges fees to credit rating agencies and such fees should exclusively cover the authority’s expenditure related to the registration , certification and supervision of credit rating agencies; notes that , in 2017 , the fees that the authority charged credit rating agencies exceeded that expenditure by eur 853 950 and the authority spent that surplus on other activities , while in 2018 , that expenditure exceeded the fees charged to credit rating agencies by eur 224 664; notes that the cumulated deviation for the period from 2015 to 2018 amounts to eur 540 412; observes , furthermore , that the authority charges fees to trade repositories in accordance with the related fees regulation , and that such fees should exclusively cover expenditure related to the registration and supervision of trade repositories; notes that , in 2017 , the authority’s expenditure related to the registration and supervision of trade repositories exceeded the related fees charged by eur 452 466 , and that , in 2018 , the authority’s expenditure in that same field exceeded the related fees charged by eur 30 882; notes that the cumulated deviation for the period from 2015 to 2018 amounts to eur 545 735 (or 6 %); observes that ,although the authority followed the guidance provided by the commission , surpluses and deficits can lead to an annual cross-financing of activities; notes the authority’s reply that in 2017 , it had to reallocate resources to work on a particular risk related to trade repositories , resulting in a gap between the collected fees and the actual expenditures , while always using the commission’s guidance on the budgeting model for its fees , and that any short-term imbalance has to be offset in the long term; calls on the authority to continue limiting such cross-financing as long as significant deviations are not recurrent in the authority’s budget;


### 4. regrets that opportunities for economies of scale and efficiency gains were not realised due to insufficient use of joint procurement procedures between the authority and the european banking authority (eba); calls on the authority to strengthen cooperation with eba concerning administrative support services and facility management services , which are not related to the core activities; ### 4. regrets that opportunities for economies of scale and efficiency gains were not realised due to the decision not to have joint procurement procedures between the authority and the european banking authority (eba) when the authority moved its seat from london to paris; calls on the authority to strengthen cooperation with eba concerning administrative support services and facility management services , which are not related to the core activities , where feasible;


### 10. notes that , according to the court’s report , in 2018 , the authority launched the procurement procedure for the renting of new office space in paris; notes that initially the authority had planned a joint procurement procedure with other union bodies , such as eba , which was , at the time , preparing for its relocation from london to paris; notes that the authorities came to the conclusion that the envisaged advantages of a joint procurement procedure would not materialise and that the authority and eba carried out separate procurement procedures for the renting of their office space and other related services , missing the opportunity for economies of scale and efficiency; calls on the authority to cooperate and use joint procurement procedures wherever possible; ### 10. notes that , according to the court’s report , in 2018 , the authority launched the procurement procedure for the renting of new office space in paris; notes that initially the authority had planned a joint procurement procedure with other union bodies , such as eba , which was , at the time , preparing for its relocation from london to paris; notes that the authorities came to the conclusion that the envisaged advantages of a joint procurement procedure would not materialise and that the authority and eba carried out separate procurement procedures for the renting of their office space and other related services; calls on the authority to strengthen cooperation with the eba , and other agencies as appropriate , and to use joint procurement procedures wherever possible;


### 3. notes that , as the authority’s workload is increasingly shifting from regulatory tasks to enforcing and applying union law , budgetary and personnel resources should be reallocated internally; ### 3. notes that the authority’s workload is constantly evolving and includes both regulatory tasks and the enforcement and application of union law; notes that in order to facilitate that evolution , budgetary and personnel resources have been reallocated internally;


### 5. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that their contribution share should be refunded to them; calls on the commission to resolve that issue; ### deleted


### 6. observes that the cumulated surpluses over the period 2015 to 2018 resulting from fees paid by credit rating agencies and trade repositories in relation to registration , certification and supervision of these entities amounts to eur 1 ,1m; is of the opinion that those surpluses should not be used to finance other activities. ### 6. observes that the cumulated surpluses over the period 2015 to 2018 resulting from fees paid by credit rating agencies and trade repositories in relation to registration , certification and supervision of these entities amounts to eur 1 ,1m.


### 3. notes the eib’s two over-arching policy goals related to eu social and economic cohesion and to climate action plus the four primary public policy goals of innovation , smes and mid-cap financing , infrastructure and environment; stresses that these primary public policy goals should be fully aligned with the recent update of the eu’s policy priorities to reflect the transition towards a new economic model that respects planetary boundaries and shared prosperity; ### 3. notes the eib’s two over-arching policy goals related to eu social and economic cohesion and to climate action plus the four primary public policy goals of innovation , smes and mid-cap financing , infrastructure and environment; stresses that these primary public policy goals should be fully aligned with the recent update of the eu’s policy priorities to reflect the transition towards a new sustainable economic model that respects planetary boundaries , social fairness and shared prosperity;


### 4. takes note of the 2018 geographical breakdown of signed finance contracts with the main five beneficiary member states being spain (13 ,4%) , italy (13 ,3%) , france (10 ,9%) , germany (8 ,3%) and poland (7%); calls on the eib to also report on signed finance contracts by country per capita and in relation to the county’s share in the eib; calls for a balanced geographical distribution of investments to take into account the level of development and cohesion aspects of the countries and regions; ### 4. takes note of the 2018 geographical breakdown of signed finance contracts with the main five beneficiary member states having in total a share of 52.9% ; calls on the eib to also report on signed finance contracts by country per capita and in relation to the county’s share in the eib; calls for a balanced geographical distribution of investments to take into account the level of development and cohesion aspects of the countries and regions;


### 7. notes that the eib’s mission is to invest in viable projects that deliver on the eu’s policy objectives according to article 309 of the tfue; stresses that prioritisation within the eib’s lending activities should rest on sustainable projects with clear deliverables , added value and broader positive impacts; ### 7. notes that the eib’s mission is to invest in viable projects that deliver on the eu’s policy objectives according to article 309 of the tfue , especially measures to help regions lagging behind; stresses that prioritisation within the eib’s lending activities should rest on sustainable projects with clear deliverables , added value and broader positive impacts;


### 7. notes that the eib’s mission is to invest in viable projects that deliver on the eu’s policy objectives according to article 309 of the tfue; stresses that prioritisation within the eib’s lending activities should rest on sustainable projects with clear deliverables , added value and broader positive impacts; ### 7. notes that the eib’s mission is to invest in viable projects that deliver on the eu’s policy objectives according to article 309 of the tfue; stresses that prioritisation within the eib’s lending activities should rest on sustainable projects with clear deliverables , added value and broader positive impacts including measures for developing less-developed regions;


### 13. is of the opinion that the eib should systematically report on mid and long-term economic , social and environmental impacts when defining the rationale of its investment; ### 13. is of the opinion that the eib should systematically report on mid and long-term economic , social and environmental impacts when defining the rationale of its investment , as well as to report on the results achieved based on its investment especially within the eu;


### 15. notes that the total climate investment in 2018 amounted to eur 16 ,2 billion with the main volumes of investments being low carbon energy (eur 6 billion) , renewable energy (eur 4 ,1 billion) and energy efficiency (eur 2 ,7 billion); notes that , in 2018 , 29% of the eib’s lending was climate related; regrets that parallel to this the eib has still financed several projects harmful to the goals of the paris agreement; ### 15. notes that the total climate investment in 2018 amounted to eur 16 ,2 billion with the main volumes of investments being low carbon energy (eur 6 billion) , renewable energy (eur 4 ,1 billion) and energy efficiency (eur 2 ,7 billion); notes that , in 2018 , 29% of the eib’s lending was climate related;


### 18. stresses that the eib’s ambition to be a key financial pillar in the green deal means the bank needs to step up its efforts to become a genuine “climate bank”; calls on the bank for a detailed roadmap to be drawn up in 2020 following a public consultation process to fully align with the paris agreement; further calls on the bank that such a roadmap defines specific , measurable , attainable , realistic and time-defined targets; ### 18. stresses that the eib’s ambition to be a key financial pillar in the green deal means the bank needs to step up its efforts to become a genuine “climate bank”; calls on the bank for a detailed roadmap to be drawn up in 2020 following a public consultation process to fully align with the paris agreement; further calls on the bank that such a roadmap defines specific , measurable , attainable , realistic and time-defined targets; underlines the eib’s activities in support of economic and social cohesion; is concerned that climate targets may increase the difference between regions;


### 20. stresses that it is of utmost importance that all eib investments and sectoral portfolios are aligned with paris agreement - including the 50% of the eib’s financing which won’t be focusing on climate and environmental sustainability as such , especially in the economic and financial appraisal of eib projects; ### 20. stresses that it is of utmost importance that all eib investments and sectoral portfolios are aligned with paris agreement


### 21. deplores that the eib in 2018 approved financing for large gas infrastructure projects including gas pipelines to the eu from turkmenistan and azerbaijan (trans anatolia natural gas pipeline) and from greece to italy via albania and the adriatic sea (trans-adriatic pipeline); stresses that these investments will exacerbate the eu’s large excess of gas import capacities , contain a high risk of assets to become stranded and are inconsistent with the emission reductions required by the paris agreement; ### 21. notes that the eib in 2018 approved financing for large gas infrastructure projects including gas pipelines to the eu from turkmenistan and azerbaijan (trans anatolia natural gas pipeline) and from greece to italy via albania and the adriatic sea (trans-adriatic pipeline); stresses that these investments are included in the in the 4th list of projects of common interest co-financed with eu budget , projects that are essential for european internal energy market and for reaching the eu's energy policy goals;


### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks; regrets that gas projects can benefit from eib financing until the end of 2021 and that support for gas projects planned for the transport of low-carbon gases is set to continue; calls on the eib to avoid that the provisions on low-carbon gases lead to any approval of lending to projects with carbon intensive lock-in effects using loopholes and calls on the eib to refrain from signing contracts for new gas projects before the fossil fuels ban enters into force; calls for the energy lending policy to be reviewed at the start of 2022 to remove existing exemptions to the fossil-fuel ban and fully align it to the paris agreement ### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks;


### 24. expresses its concern that the share of financing provided to roads , motorways , and air transport in 2018 was higher than the 2014-2018 average whereas the financing to railways in 2018 was lower than the 2014-2018 average; notes that total financing provided to air transport in 2018 amounts to 725 million eur; calls on the eib in the review of its transport lending policy toend lending to air transport and to full alignment it with the paris agreement; ### 24. notes that the share of financing provided to roads , motorways , and air transport in 2018 was higher than the 2014-2018 average whereas the financing to railways in 2018 was lower than the 2014-2018 average; notes that total financing provided to air transport in 2018 amounts to 725 million eur;


### 25. calls on the commission to supplement the framework on sustainable investment with criteria for economic activities with a significant negative environmental impact which could be applied by the eib; ### 25. calls on the commission to supplement the framework on sustainable investment with criteria for economic activities with a significant negative environmental impact which could be applied by the eib; acknowledges the eib efforts to contribute to sustainable development goals


### 33. reiterates that poverty eradication , domestic resource mobilisation and human rights are core topics within the eu development finance architecture with an increased visibility of the actions funded; ### 33. reiterates that poverty eradication , domestic resource mobilisation and human rights are core topics within the eu development finance architecture with an increased visibility of the actions funded; believes that implementation of the sdgs should be on the focus of the eu in the next years.


### 46. notes that the efsi is not a separate legal entity from the eib but it has a distinct governance structure and its investment operations take place within two thematic areas i.e. the infrastructure and innovation window managed by the eib and the sme window managed by the eif; ### 46. notes that the efsi has a distinct governance structure than the eib and its investment operations take place within two thematic areas i.e. the infrastructure and innovation window managed by the eib and the sme window managed by the eif;


### 59. recalls with regards to the review of the responsibilities of the eib governance bodies that members of the management committee should not be allowed to oversee lending or projects’ implementation in their home countries in order to avoid possible conflict of interests; believes that this should be reflected in the code of conduct of the managementcommittee and the board of directors be reviewed; ### 59. believes with regards to the review of the responsibilities of the eib governance bodies that members of the management committee should avoid possible conflict of interests in any circumstances;


### 75. takes note of the agreement between the eib and volkswagen with the consequences to exclude volkswagen from participating in any eib project during 18 months and with the volkswagen’s commitment to contribute to sustainability initiative including environmental protection; calls on the eib to make an even longer period of exclusion from participating in any of eib projects a standard practice for beneficiaries or financial intermediaries tainted by corruption as the eib should also impose in cases like passante di mestre and mose infrastructure projects in italy or sostanj coal power plant in slovenia; ### 75. takes note of the agreement between the eib and volkswagen with the consequences to exclude volkswagen from participating in any eib project during 18 months and with the volkswagen’s commitment to contribute to sustainability initiative including environmental protection;


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


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


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


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


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


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


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


### 2. calls on the eeas to consider creating posts for local agent responsible for reporting on legislative work in countries of strategic interest (particularly accession countries and those of the eastern partnership) in order to increase the union’s understanding of the neighbourhood and its approximation to the acquis; ### 2. calls on the eeas to create posts for local agent responsible for reporting on legislative work in countries of strategic interest (particularly accession countries and those of the eastern partnership) in order to increase the union’s understanding of the neighbourhood and its approximation to the acquis;


### 50. supports the eeas’s efforts in order to reinforce the all range of physical and it security issues from the staff and buildings security with the purchasing of new security equipment , to the training of regional security officers to preserve the eeas’s security interests and provide further security know-how by implementing a formal security risk management policy as well as the cybersecurity challenge; ### 50. supports the eeas’s efforts in order to reinforce the all range of physical and it security issues from the staff and buildings security with the purchasing of new security equipment , to the training of regional security officers to preserve the eeas’s security interests and provide further security know-how by implementing a formal security risk management policy as well as the cybersecurity challenge; encourages eeas to continue a real policy for the digitalization of its services;


### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite positive trends in recent years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; points also to the overrepresentation of member states’ diplomats among heads of delegation; calls for further efforts to address these imbalances; ### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite positive trends in recent years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; calls for further efforts to address these imbalances;


### 8. notes that the imi 2 joint undertaking has created a series of 10 key performance indicators that have been approved by the imi 2 joint undertaking governing board and tracked and reported on for the first time in the imi 2 joint undertaking’s annual activity report 2018 (‘aar’); ### 8. notes that 2018 was the first year where the imi 2 joint undertaking reported on revised key performance indicators in its 2018 annual activity report (‘aar’); welcomes that this step has proven to be an effective monitoring tool having impact on increasing the level of transparency regarding the imi 2 joint undertaking’s achievements and thus attracting the interest of civil society members;


### 13. notes with concern the court’s finding that in 2018 , the imi 2 joint undertaking’s staff turnover rate was high at an average of 21 % , and particularly high for contract agents at 60 % , and the situation worsened due to eight people being on long-term sick leave of which four were new cases in 2018 , thus only half of the imi 2 joint undertaking’s staff was operational in 2018 , which increased the risk that the imi 2 joint undertaking’s operational objectives would not be achieved as planned; notes that to resolve the staffing difficulties , the imi 2 joint undertaking made use of interim staff , which represented 9 ,6% of its total staff in 2018; ### 13. notes with concern the court’s finding that in 2018 , the imi 2 joint undertaking’s staff turnover rate was high at an average of 21 % , and particularly high for contract agents at 60 % , and the situation worsened due to eight people being on long-term sick leave of which four were new cases in 2018 , thus only half of the imi 2 joint undertaking’s staff was operational in 2018 , which increased the risk that the imi 2 joint undertaking’s operational objectives would not be achieved as planned; notes that to resolve the staffing difficulties , the imi 2 joint undertaking made use of interim staff , which represented 9 ,6% of its total staff in 2018 and has invested resources into retaining its talents through training and wellbeing activities on one side , and into reaching full staffing on the other;


### 1. grants the executive director of the european banking authority discharge in respect of the implementation of the authority’s budget for the financial year 2018 / postpones its decision on granting the executive director of the european banking authority discharge in respect of the implementation of the budget of the authority for the financial year 2018; ### 1. grants the executive director of the european banking authority discharge in respect of the implementation of the authority’s budget for the financial year 2018.


### 1. acknowledges that , in the opinion of the court , the transactions of the european banking authority (the ‘authority’) underlying the annual accounts for the year 2018 are legal and regular in all material aspects; ### 1. underlines that , in the opinion of the court , the transactions of the european banking authority (the ‘authority’) underlying the annual accounts for the year 2018 are legal and regular in all material aspects;


### 4. regrets that opportunities for economies of scale and efficiency gains were not realised due to insufficient use of joint procurement procedures between the authority and the european securities and markets authority (esma); calls on the authority to strengthen cooperation with esma concerning administrative support services and facility management services , which are not related to the core activities; ### 4. regrets that opportunities for economies of scale and efficiency gains were not realised due to the decision not to have joint procurement procedures between the authority and the european securities and markets authority (esma) when the authority moved its seat from london to paris; calls on the authority to strengthen cooperation with esma concerning administrative support services and facility management services , which are not related to the core activities , where feasible;


### 5. regrets that cooperation between the authority and esma for the preparation of a joint procurement procedure for the renting of office space in paris was stopped and that both authorities carried out separate procurement procedures , not only for office space but also for other related services; calls on the authority to report to the discharge authority on the reasons behind that missed opportunity for economies of scale and efficiency gains; ### 5. regrets that cooperation between the authority and esma for the preparation of a joint procurement procedure for the renting of office space in paris was stopped and that both authorities carried out separate procurement procedures , not only for office space but also for other related services; calls on the authority to report to the discharge authority on the reasons behind that missed opportunity for economies of scale and efficiency gains and encourages the authority and esma to resume cooperation in the future;


### 5. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that 60 % thereof should be refunded to them; calls on the commission to resolve that issue; ### deleted


### 11. acknowledges the measures the authority already has in place and its ongoing efforts to secure transparency , to prevent and manage conflicts of interests , and to protect whistle-blowers; welcomes the further steps taken in order to enhance the transparency of the authority’s activities by reporting on the meetings that the authority’s staff have with external stakeholders , and making such reports available on the authority’s website; ### 11. acknowledges the measures the authority already has in place and its ongoing efforts to secure transparency , to prevent and manage conflicts of interests , and to protect whistle-blowers; notes that further steps are needed in order to prevent and manage conflicts of interest , enhance the transparency of the authority’s activities by reporting on the meetings that the authority’s staff have with external stakeholders , and making such reports available on the authority’s website;


### 2. notes that , as the authority’s workload is increasingly shifting from regulatory tasks to enforcing and applying union law , budgetary and personnel resources have been reallocated internally; ### 2. notes that the authority’s workload is constantly evolving and includes both regulatory tasks and the enforcement and application of union law; notes that in order to facilitate that evolution , budgetary and personnel resources have been reallocated internally;


### 3. emphasises that the authority’s budget is financed 40 % from union funds and 60 % through direct contributions from member states’ supervisory authorities and that those mixed financing arrangements may pose a threat to the authority’s independence and supervisory tasks; ### deleted


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


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


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


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


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


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


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


### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; ### 7. calls on member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; recalls the role of the commission in coordinating the cooperation between member states;


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


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


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


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


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


### 12. calls for measures to fully ensure the data protection of economic operators under investigation listed in the new transaction network analysis (tna) software; ### 12. welcomes the modified council regulation 904/2010 to maximise the new transaction network analysis (tna) software potential to identify fraudulent networks across the whole eu; with the aim of enhancing the cooperation and information exchange between national tax authorities in order to better detect and swiftly intercept vat carousel fraud; calls for measures to fully ensure the data protection of economic operators under investigation listed in the new tna software


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


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


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


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


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


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


### expenditure fraud ### expenditure


### 22. welcomes the decrease of 3 % in the number of cases (679 fraudulent irregularities in 2018) reported as fraudulent expenditure; regrets , however , the opposite trend occurring in the financial amounts involved (eur 1.032 million) , resulting in an increase of 198 %; ### 22. notes the decrease of 3 % in the number of cases (679 fraudulent irregularities in 2018) reported as fraudulent expenditure; regrets , however , the opposite trend occurring in the financial amounts involved (eur 1.032 million) , resulting in an increase of 198 %;


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


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


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


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


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


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


### 37. notes with appreciation the slowing down of the competences granting process of the european public prosecutor’s office to cross-border terrorist crimes; notes the european council conclusions from 18 october 2018; ### deleted


### 39. highlights the connection between corruption and fraud in eu spending; regrets that the commission no longer deems it necessary to publish the anti-corruption report; ### 39. highlights that the connection between corruption and fraud in eu has a negative impact on the eu budget; deplores that the commission no longer deems it necessary to publish the anti-corruption report; disagrees with the decision of the commission to include anti-corruption monitoring within the european semester economic governance process; calls however , on all member states to fully address and follow up on all country-specific recommendations issued within the frame work of the european semester;


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


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


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


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


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


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


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


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


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


### 59. anticipates that the adoption of the ‘omnibus regulation’ will drastically reduce the fraud rates for the agriculture and cohesion policies; ### 59. welcomes the adoption of the ‘omnibus regulation’ and expects that it will reduce the fraud rates for the agriculture and cohesion policies;


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


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


### 9. notes that the institute decided to adopt a manual for informal procedures for cases of harassment and that the decision of the director of the institute on the appointment of confidential counsellors will be adopted by end of 2019; ### 9. notes that the institute decided to adopt a manual for informal procedures for cases of harassment and that the decision of the director of the institute on the appointment of confidential counsellors will be adopted by end of 2019; welcomes the fact that the institute provides on an annual basis training sessions to the staff on raising awareness on ethics & integrity , with part devoted to the harassment;


### 13. notes with concern that the institute paid nearly eur 3 ,000 allowances to five staff members for whom the institute was already paying tuition fees to the school directly , resulting in an irregular double financing of education cost; notes the court’s observation that the institute should regularise the situation; notes the institute’s reply that it has performed a thorough review of pre-school allowance payments , has established the amounts to be recovered from each staff member and put in place additional control measures for staff entitlements , notes that the amounts unduly paid are planned to be recovered in the course of 2019; ### 13. notes with concern that the institute paid nearly eur 3 ,000 allowances to five staff members for whom the institute was already paying tuition fees to the school directly , resulting inan irregular double financing of education cost; welcomes that the institute regularised the situation by thorough review of pre-school allowance payments , has established the amounts to be recovered from each staff member and put in place additional control measures for staff entitlements , notes that the amounts unduly paid are planned to be recovered in the course of 2019; calls onthe institute to report back to the eca and the discharge authority on the amount recovered;