### 27. similarly regrets that the ‘fraud detection rate’ for cohesion policy is 0.86 % while the ‘irregularity detection rate’ is about 0.34 %; ### 27. similarly notes that the ‘fraud detection rate’ for cohesion policy is 0.86 % while the ‘irregularity detection rate’ is about 0.34 %;


### 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. stresses that the selection procedure of the european chief public prosecutor was finalised in 2019;


### 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


### 38. points out two areas for improvement: firstly , to improve fraud risk assessment and fraud risk management , the commission needs a more comprehensive analytical capability so that it can scan data on fraud patterns , fraudsters’ profiles and vulnerabilities in eu internal control systems; secondly , to ensure consistency and to optimise efficiency and effectiveness , decentralised assessment and management of fraud risks need to be coordinated and monitored by a strong review system; ### 38. points out two areas for improvement: firstly , to improve fraud risk assessment and fraud risk management , the commission and member states should strengthen their analytical capacity order to better identify data on fraud patterns , fraudsters’ profiles and vulnerabilities in eu internal control systems; secondly , to ensure consistency and to optimise efficiency and effectiveness , the assessment and management of fraud risks need to be strongly coordinated and monitored;


### 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 may have a negative impact on the eu budget; regrets that the commission no longer deems it necessary to publish the anti-corruption report;


### 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).


### 1. notes with satisfaction that in its 2018 annual report , the court of auditors identified no significant weaknesses with respect to the audited topics relating to human resources and procurement for the court of justice of the european union (the ''cjeu); ### (does not affect the english version.)


### 3. notes that the court of auditors selected a sample of 45 transactions from the multiannual financial framework (mmf) heading 5 'administration' of all union institutions and bodies; notes that the sample was designed to be representative of the range of spending under heading 5 , which represents 6 ,3 % of the union budget; notes that the work of the court of auditors indicates administrative expenditure as low risk; considers , however , the amount of transactions selected in relation to the 'other institutions' as not sufficient and asks the court of auditors to increase the number of transactions to be examined by 10 % at least; ### deleted


### 10. welcomes the cjeu’s effort to publish its annual activity report on 29 april; notes that the cjeu continues to explore in cooperation with other institutions the possibility to advance further its calendar to meet the objective to shorten the discharge procedure; ### 10. welcomes the cjeu’s effort to publish its annual activity report on 29 april; notes that the cjeu continues to explore , in cooperation with other institutions , the possibility to advance further its calendar , which would provide the discharge authority with more time to go in depth and conduct the discharge procedure;


### 7. highlights the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; takes note that the contribution to the deactivation and the decommissioning phases were estimated at eur 95 540 000 and eur 180 200 000; is concerned that the contribution for the operational phase has not yet been estimated; takes note of the joint undertaking’s reply that reports its estimated cost for the period until end-2035; moreover , the iter project will continue to operate until 2042 , the date of the end of the iter agreement and eu will continue to contribute to the iter costs until then; notes that these additional costs comprise the final one year of cash contributions towards the operations phase and decommissioning phase and the full costs of the deactivation phase; ### 7. highlights the fact that in addition to the construction phase , the joint undertaking will have to contribute to the iter operational phase after 2035 and to the subsequent iter deactivation and decommissioning phases; takes note that the contribution to the deactivation and the decommissioning phases were estimated at eur 95 540 000 and eur 180 200 000; takes note of the joint undertaking’s reply that reports its estimated cost for the period until end-2035; moreover , the iter project will continue to operate until 2042 , the date of the end of the iter agreement and eu will continue to contribute to the iter costs until then; notes that these additional costs comprise the final one year of cash contributions towards the operations phase and decommissioning phase and the full costs of the deactivation phase;


### 13. observes that in 2018 the joint undertaking made a regulation payment transferring eur 1 000 000 of already authorised and verified payments relating to staff duty travel costs from the administrative budget to the operational budget; however , the budget principle of specification was not respected by the regularisation payment; takes note of the joint undertaking’s reply that considers that the payment of regularization implemented for a global amount and undifferentiated items was not the optimum tool for the assignment of expenditure due to its perceived lack of transparency; however , notes that in the course of 2019 the commercial department will improve transparency; ### 13. observes that in 2018 the joint undertaking made a regulation payment transferring eur 1 000 000 of already authorised and verified payments relating to staff duty travel costs from the administrative budget to the operational budget; however , the budget principle of specification was not respected by the regularisation payment; takes note of the joint undertaking’s reply that considers that the payment of regularization implemented for a global amount and undifferentiated items was not the optimum tool for the assignment of expenditure due to its perceived lack of transparency; however , expects that the improvements achieved in the course of 2019 by the commercial department will be confirmed by the court in its 2019 annual report;


### personal selection and recruitment ### staff and recruitment


### 6. 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. ### 6. 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 find a balanced solution.


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


### 14. underlines the importance of the cooperation with the parliament and the adoption of a cooperation agreement in 2014; stresses , however , that this agreement must be updated to face today’s challenges such as the new multiannual financial framework and the new cohesion policy rules; stresses that a deeper cooperation will be required in order to better promote the committee’s priorities; underlines also the benefit of budgetary savings achieved through the cooperation and that the main impact on the committee’s budget is connected to the gradual transfer of staff to the european parliamentary research service (eprs); ### 14. notes that the administrative cooperation agreement entered into between the committee , the european economic and social committee (eesc) (jointly the 'committees') and parliament in 2014 came to end on 31 december 2019; notes that until now the 2014 agreement has not been renegotiated or extended; is of the opinion that the 2014 agreement was very unbalanced for the committees that transferred in total 60 translators to parliament (36 from the eesc) and in exchange only got to use the services of the european parliamentary research service (eprs); notes with concern that as a consequence the committees had to hire contract staff and outsource the translation service; notes with concern that parliament to compensate for the reduction in translation staff provides an additional amount (eur 1 200 000 since 2015 to 2016) to the eesc and the committee to cover the outsourcing of the translation services which amount can be reallocated to other policy areas if they are not fully used for outsourced translation (the eesc used this reallocation possibility in the last three years); is of the opinion that these circumstances do not align with the criteria of overall prudent and sound financial management and should be reconsidered in case of extension of the present contract or negotiation of a new agreement; recognise that from a political point of view , the agreement must be updated to face today’s challenges , such as the new multiannual financial framework or the new cohesion policy rules among others;


### 18. notes the administrative agreement between the commission , the european economic and social committee (eesc) and the committee concerning the exchange of the commission's vma building with the committees' b 68/tre 74 buildings for the common use of the eesc and the committee; notes that the exchange will become effective on 16 september 2022; ### 18. notes that the agreement between the eesc , the committee and the commission on the exchange of the commission's vma building for the committees bel68/tre 74 buildings was signed on 28 august 2019; notes that the exchange will become effective on 16 september 2022; notes with concern that the main priority identified by the committees' buildings policy is the geographical concentration of the buildings; notes with concern that this exchange results in a loss of office space of 10 440 m2 and , thus , a need to find extra offices to accommodate around 200 staff members after the exchange , which could not be entirely offset by alternative measures in the short-term such as densifying the use of space in the other buildings and increased teleworking , but will necessitate the purchase of another adjacent building to compensate this reduction; notes also the need to renovate the vma building in the short to medium term; fears the consequences that this agreement will have not only for the finances of the committee but also for the wellbeing of the concerned staff; regrets that the legal service has not been consulted on a matter of such scope and importance for the committee;


### 21. regrets that the committee does not yet have a legal framework to deal with harassment cases involving its members; reiterates the european ombudsman's call on the institutions to adopt rules on harassment applicable to their members; counts on the committee to adopt such rules , along the lines of the parliament's bureau decision of 2 july 2018 on harassment complaints; calls on the committee to report back on the follow-up to parliament; ### 21. regrets that the committee does not yet have a legal framework to deal with harassment cases involving its members; reiterates the european ombudsman's call on the institutions to adopt rules on harassment applicable to their members; asks the committee to urgently adopt such rules , along the lines of the parliament's bureau decision of 2 july 2018 on harassment complaints; calls on the committee to report back on the follow-up to parliament;


### 25. recognises the efforts of the eesc and the committee resulting in an important reorganisation under a new strategy for a more resource efficient multilingualism; notes that during a limited period of time transfers of posts from the linguistic services to the services of parliament needed to be compensated by an increased number of contractual staff; calls on the committee to inform parliament regularly on the related developments; ### 25. recognises the efforts of the eesc and the committee resulting in an important reorganisation under a new strategy for a more resource efficient multilingualism; regrets that from 2014 to 2017 transfers of posts from the linguistic services to the services of parliament needed to be compensated by an increased number of contractual staff; calls on the committee to inform parliament regularly on the related developments;


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


### 31. notes that the committee adopted an integrated talent management strategy covering a wide range of areas and policies for ultimately contributing to staff performance and staff commitment; notes that the level of deputy heads of unit , heads of sector and team leaders has been officially recognised as a new management level and that the committee organised related in-house trainings; ### 31. notes with interest that the committee adopted an integrated talent management strategy covering a wide range of areas and policies for ultimately contributing to staff performance and staff commitment; notes that the level of deputy heads of unit , heads of sector and team leaders has been officially recognised as a new management level and that the committee organised related in-house trainings;


### 34. reiterates the need to streamline and speed up the discharge procedure; proposes in this regard to set a deadline for the submission of the annual activity reports of 31 march of the year following the accounting year; welcomes the committee’s readiness to follow this best practise which should help to support the request to shorten the timeline for the discharge procedure; ### 34. reiterates the need to streamline and improve the discharge procedure; proposes in this regard to set a deadline for the submission of the annual activity reports of 31 march of the year following the accounting year; welcomes the readiness of the committee to follow this best practise which would provide the discharge authority with more time to go in depth and better conduct the discharge procedure;


### 31. expresses its deep concern on the fact that international organisations did not provide again supporting documentation on time; ### 31. expresses its deep concern on the fact that international organisations did not provide again supporting documentation on time; in this regard , calls on the commission to strengthen its efforts in ensuring timely information from the concerned international organisations , in order for the court to be able to present full and accurate data;


### 85. stresses that the european development fund should be incorporated into the eu budget , as already stated in parliament’s resolutions and in the new 2021-2027 multiannual financial framework proposal , in order to avoid budget’s fragmentation; points out that including the edf will enhance the discharge authority’s ability to scrutinise spending in the eu. ### 85. stresses that the european development fund should be incorporated into the eu budget , as already stated in parliament’s resolutions and in the new 2021-2027 multiannual financial framework proposal , in order to avoid budget’s fragmentation; points out that including the edf will enhance the discharge authority’s ability to scrutinise spending of the eu budget outside the eu.


### 1. underlines the importance of acting responsibly in the implementation of the union budget; ### 1. underlines the importance of acting responsibly and transparently in the implementation of the union budget;


### 5. welcomes the decision of the office’s management board of 6 june 2018 to release the executive director from his duties with immediate effect; emphasises , however , that the budget for the 2017 financial year was implemented under the supervision of the office’s previous management; highlights that this report concerns the discharge procedure for the 2017 financial year; welcomes the designation of an ad interim executive director on 6 june 2018 and the appointment of a new executive director on 16 june 2019; ### 5. welcomes the decision of the office’s management board of 6 june 2018 to release the executive director from his duties with immediate effect; emphasises , however , that the budget for the 2017 financial year was implemented under the supervision of the office’s previous management; highlights that this report concerns the discharge procedure for the 2017 financial year; welcomes the designation of an ad interim executive director on 6 june 2018 and the appointment of a new executive director on 16 june 2019; recognises the commitment of the new executive director to deliver significant reforms ensuring solid governance; appreciates the positive message and intention for future close cooperation expressed by the new executive director in the public hearing of 4 september 2019 ;


### 6. recalls european parliament decision of 24 october 201817 refusing to grant the office’s executive director discharge for the 2016 financial year; recalls that on 26 march 2019 the european parliament decided to postpone the decision on the 2017 discharge of the office; ### 6. recalls european parliament reasoned decision of 24 october 201817 refusing to grant the office’s executive director discharge for the 2016 financial year; recalls that on 26 march 2019 the european parliament decided to postpone the decision on the 2017 discharge of the office;


### 7. welcomes the follow-up report by the office on the observations of parliament for the 2017 financial year , in particular corrective measures taken by the office’s management board , the ad interim executive director and the new executive director in order to improve the governance structure of the office , restore transparency and build trust; supports the 2019 easo governance action plan; urges the office to report to the discharge authority on the implementation of that action plan; ### 7. welcomes the follow-up report by the office on the observations of parliament for the 2017 financial year , in particular corrective measures taken by the office’s management board , the ad interim executive director and the new executive director in order to improve the governance structure of the office , restore transparency and build trust; supports the 2019 easo governance action plan; urges the office to regularly and publicly report to the discharge authority on the implementation of that action plan;


### 7. welcomes the follow-up report by the office on the observations of parliament for the 2017 financial year , in particular corrective measures taken by the office’s management board , the ad interim executive director and the new executive director in order to improve the governance structure of the office , restore transparency and build trust; supports the 2019 easo governance action plan; urges the office to report to the discharge authority on the implementation of that action plan; ### 7. welcomes the follow-up report by the office on the observations of parliament for the 2017 financial year , in particular corrective measures taken by the office’s management board , the ad interim executive director and the new executive director in order to improve the governance structure and efficiency of the office , restore transparency and build trust; supports the 2019 easo governance action plan; urges the office to report to the discharge authority on the implementation of that action plan;


### 8. acknowledges the progress made on the implementation of internal control systems , including controls on procurement and expenditure operations; supports the court’s observations on the need for further corrective actions; ### 8. acknowledges the efforts and appreciates the progress made on the implementation of internal control systems , including controls on procurement and expenditure operations; supports the decision to reduce and rapidly end outsourcing legal counselling by the establishment of an internal legal service; supports the court’s observations on the need for further corrective actions;


### 10. welcomes the ambitious recruitment plan put in place and its positive impact on the filling of vacant managerial and other positions; urges the office to quickly finalise the recruitments; ### 10. welcomes the ambitious recruitment plan put in place and its positive impact on the filling of vacant managerial and other positions; notes with satisfaction the implementation of new measures aimed at preventing harassment , increasing staff well-being and reducing turnover; urges the office to quickly finalise the recruitments in full compliance with the relevant legal procedures and to provide a regular follow up on the results achieved;


### 10. welcomes the ambitious recruitment plan put in place and its positive impact on the filling of vacant managerial and other positions; urges the office to quickly finalise the recruitments; ### 10. welcomes the ambitious recruitment plan put in place and its positive impact on the filling of vacant managerial and other positions; urges the easo to finalise the recruitment procedures as soon as possible , taking candidates’ quality , skills and experience as the basic criteria;


### 1. grants the executive director of the european high performance computing joint undertaking discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2020 / postpones its decision on discharge to the executive director of the european high performance computing joint undertaking in respect of the implementation of the joint undertaking’s budget for the financial year 2020; ### 1. grants the executive director of the european high performance computing joint undertaking discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2020;


### d. whereas the maximum union financial contribution to the joint undertaking (including efta appropriations) under regulation (eu) 2018/1488 is eur 486 000 000 , comprising a maximum of eur 386 000 000 from horizon 2020 (including at least eur 10 000 000 for administrative costs) , and a maximum of eur 100 000 000 from the connecting europe facility; whereas the participating states shall make a contribution to the administrative costs of the joint undertaking of at least eur 10 000 000 and in addition shall make a contribution to the operational costs of the joint undertaking that is commensurate to the union's financial contribution (eur 486 000 000) , the amount of at least eur 476 000 000 is envisaged; whereas the private members of the joint undertaking shall make or arrange for their constituent entities and affiliated entities to make contributions for at least eur 422 000 000 to the joint undertaking , including eur 2 000 000 for administrative costs; ### d. whereas the maximum union financial contribution to the joint undertaking (including efta appropriations) under regulation (eu) 2018/1488 is eur 486 000 000 , comprising a maximum of eur 386 000 000 from horizon 2020 (including at least eur 10 000 000 for administrative costs) , and a maximum of eur 100 000 000 from the connecting europe facility; whereas the participating states shall make a contribution to the administrative costs of the joint undertaking of at least eur 10 000 000 and in addition shall make a contribution to the operational costs of the joint undertaking that is commensurate to the union's financial contribution (eur 486 000 000) , the amount of at least eur 476 000 000 is envisaged; whereas the private members of the joint undertaking shall make or arrange for their constituent entities and affiliated entities to make contributions for at least eur 422 000 000 to the joint undertaking , including eur 2 000 000 for administrative costs; whereas under the multiannual financial framework for the years 2014-2020 , a contribution to the administrative costs by the union can be front loaded to cover the running costs only up to 2023; whereas the participating states and the private members of the joint undertaking shall fully cover the administrative costs of the joint undertaking as of 2024;


### 9. notes , furthermore , from the court’s report that the court considers the joint undertaking to be currently understaffed considering its current workload of administrative and operational processes and its first important activities , and that during the 2020 organisational setup , the joint undertaking mainly concentrated on ensuring the main operational processes and tasks , but neglected the need for administrative key staff , in particular , the head of administration and finance and the internal control and audit coordination manager; notes from the joint undertaking’s annual activity report that the budget and accounting officer , legal officer and hr officer took up their functions in 2021; ### 9. notes , furthermore , from the court’s report that the court considers the joint undertaking to be currently understaffed considering its current workload of administrative and operational processes and its first important activities , and that during the 2020 organisational setup , the joint undertaking mainly concentrated on ensuring the main operational processes and tasks , but could not , under the agreed establishment plan , recruit administrative key staff , in particular , the head of administration and finance and the internal control and audit coordination manager; notes from the joint undertaking’s annual activity report that as soon as the joint undertaking was autonomous , recruitment for the budget and accounting officer , legal officer and hr officer began at the end of 2020 and the three concerned staff members took up their functions in 2021;


### 11. notes that the joint undertaking was formally notified that a participant has appealed to the european court of justice for the annulment of the decision of the joint undertaking of 29 september 2020 , concerning a procedure for the acquisition , delivery , installation and hardware and software maintenance of precursors to exascale supercomputers; calls on the joint undertaking to report to the discharge authority any development in that regard; ### 11. notes that the joint undertaking was formally notified that a vendor has appealed to the european court of justice for the annulment of the decision of the joint undertaking of 29 september 2020 , concerning a procedure for the acquisition , delivery , installation and hardware and software maintenance of precursors to exascale supercomputers; calls on the joint undertaking to report to the discharge authority any development in that regard;


### 14. notes that in 2020 only some general horizon 2020 key performance indicators (kpis) as the final kpis of the joint undertaking are being defined by the governing board; calls on the joint undertaking to report to the discharge authority on that regard; ### 14. notes that in 2020 only some general horizon 2020 key performance indicators (kpis) appear in the annual activity report 2020 and that the final kpis of the joint undertaking for horizon europe will be updated in line with the revised joint undertaking regulation adopted in august 2021; calls on the joint undertaking to report to the discharge authority on that regard;


### 7. notes the decision of 28 april 2020 of the committee’s bureau on ‘one-time increase in the it co-financing allowance for members’ that entitled ‘qualifying’ members (i.e. those who have attended at least 50 % of the meetings to which they had been invited) to receive eur 2 500 for each of the two annual instalments in 2020 (instead of eur 1 500 for each instalment in any other year); notes that the objective of that decision was to enable members to afford efficient and stable electronic means to communicate and attend meetings; notes that the actual spending of the it co-financing allowance for members in 2020 was eur 1 443 500 , out of which eur 578 000 represents that increase; ### 7. notes the decision of 28 april 2020 of the committee’s bureau on ‘one-time increase in the it co-financing allowance for members’ that entitled ‘qualifying’ members (i.e. those who have attended at least 50 % of the meetings to which they had been invited) to receive eur 2 500 for each of the two annual instalments in 2020 (instead of eur 1 500 for each of the two instalments in any other year); calls on the committee to give information about this one-time increase in the section dedicated to members’ travel expenses and allowances on its website; notes that the objective of that decision was to enable members to afford efficient and stable electronic means to communicate and attend meetings; points out that a portable pc was also offered to members holding office; notes that the actual spending of the it co-financing allowance for members in 2020 was eur 1 443 500 , out of which eur 578 000 represents that increase; draws attention , with regard to sound financial management , to the fact that this allowance is a flat-rate allowance and not based on actual costs , with the result that members are not asked to provide supporting documents in order to obtain the allowance;


### 10. notes that in 2020 the committee , as the lead institution , organised eight calls for tenders open to competition above eur 15 000; observes that the tender for security guard services for both the committee and the committee of the regions (‘cor’) amounted to approximately eur 24 million; ### 10. notes that in 2020 the committee , as the lead institution , organised eight calls for tenders open to competition above eur 15 000; observes that the tender for security guard services for both the committee and the committee of the regions (‘cor’) amounted to approximately eur 24 million , becoming the highest-value tender for the committee in 2020;


### 14. notes the adoption of decision no 078/21 of the committee establishing a procedure for consulting its legal service; is concerned that the legal service “is informed and/or consulted before measures relating to serious irregularities are adopted”; reiterates once more its firm call for internal procedures providing for the timely and mandatory consultation with its legal service on those issues with the aim of mitigating the legal risk of such decisions; ### 14. notes the adoption of decision no 078/21 of the committee establishing a procedure for consulting its legal service; is concerned about the weak and imprecise wording stating that the legal service “is informed and/or consulted before measures relating to serious irregularities are adopted”; reiterates once more its firm call for internal procedures providing for the timely and mandatory consultation with its legal service on those issues with the aim of mitigating the legal risk of such decisions;


### 15. notes the committee’s efforts in disseminating its opinions together with other reports and activities that also contribute to achieving its mission; acknowledges that the commission’s impact assessment regularly takes into account the committee’s opinions; calls on the committee to ensure that every opinion is shared with the members of the relevant committees of parliament and to officially and systematically request a speaking slot at the presentation of parliament’s draft reports; recommends that the committee carries out a more quantitative and qualitative impact analysis of its opinions; urges , therefore , the committee to reinforce the staff working in the areas of legislative work and inter-institutional relations; ### 15. notes the committee’s efforts in disseminating its opinions together with other reports and activities that also contribute to achieving its mission; acknowledges that the commission’s impact assessment regularly takes into account the committee’s opinions; calls on the committee to ensure that every opinion is shared with the members of the relevant committees of parliament and to officially and systematically request a speaking slot at the presentation of parliament’s draft reports , in line with the cooperation agreement between parliament and the committee; recommends that the committee carries out a more quantitative and qualitative impact analysis of its opinions; urges , therefore , the committee to reinforce the staff working in the areas of legislative work and inter-institutional relations;


### 17. notes that at the end of 2020 the committee launched its annual exercise to assess compliance with the internal control standards and that the 2020 questionnaire was revised; recalls that two follow-up actions were postponed from the 2019 exercise to 2020 , namely (i) a formal assessment of sensitive functions , which was adopted in december 2021 , and (ii) the implementation of a multiannual internal communication strategy; regrets that the reflections on the communication strategy are still ongoing , and that the action was postponed to 2021; notes that , from the 2020 exercise , the registration and centralisation of procedures by all directorates was planned for 2021; ### 17. notes that at the end of 2020 the committee launched its annual exercise to assess compliance with the internal control standards and that the 2020 questionnaire was revised; recalls that two follow-up actions were postponed from the 2019 exercise to 2020 , namely (i) a formal assessment of sensitive functions , which was adopted in december 2021 , and (ii) the implementation of a multiannual internal communication strategy; regrets , due to the crucial importance of that action , that the reflections on the communication strategy are still ongoing , and that the action was postponed to 2021; notes that , from the 2020 exercise , the registration and centralisation of procedures by all directorates was planned for 2021;


### 22. notes that in 2020 the committee identified the inability to find adequate members of staff as an internal crosscutting risk; encourages the committee to explore ways of increasing the attractiveness of the committee as an employer and the interest of potential applicants and to enhance collaboration with the european personnel selection office , i.e. to create a reserve lists of qualified candidates; is aware of the publication of detailed job descriptions in sysper for all posts in the committee’s secretariat in order to increase transparency and support a more streamlined allocation of responsibilities; ### 22. notes that in 2020 the committee identified the inability to find adequate members of staff as an internal crosscutting risk; encourages the committee to explore ways of increasing the attractiveness of the committee as an employer and the interest of potential applicants and to enhance collaboration with the european personnel selection office , i.e. to create a reserve lists of qualified candidates; is aware of the publication of detailed job descriptions in sysper for all posts in the committee’s secretariat in order to increase transparency and support a more streamlined allocation of responsibilities; strongly appeals to the committee’s secretary-general to enhance the transparency in appointing selection panels , especially in recruitment procedures for management positions , and to halt the creation of so-called ‘equivalent’ positions that makes accountability more opaque and create suspicions about the compliance with the principle of equal treatment; calls for actions to answer the staff's career expectations , such as a review of the committee’s mobility decisions , investing in training for the staff and providing career counselling;


### 23. notes that in recent years the percentage of staff making use of flexible working arrangements has fluctuated between approximately 29 % and 34 % , with a significant decrease in 2020 that can be explained by a combination of the measures related to the covid-19 pandemic , particularly the mandatory confinement , and the exemption from working-time registration adopted by the committee; notes with concern that the proportion of men using flexible working patterns in 2020 was one fifth , remaining approximately the same as the proportion in 2019; calls on the committee to adopt validated good practices in this area , such as information sessions for newcomers , individual advice provided by equal opportunity officers or a dedicated space on the intranet , as well as to ensure that making use of the available working arrangements does not penalise in any way the career progress of the employees in question; ### 23. notes that in recent years the percentage of staff making use of flexible working arrangements has fluctuated between approximately 29 % and 34 % , with a significant decrease in 2020 that can be explained by a combination of the measures related to the covid-19 pandemic , particularly the mandatory confinement , and the exemption from working-time registration adopted by the committee; notes with concern that the proportion of men using flexible working patterns in 2020 was one fifth , remaining approximately the same as the proportion in 2019; calls on the committee to adopt validated good practices in this area , such as information sessions for newcomers , individual advice provided by equal opportunity officers or a dedicated space on the intranet , as well as to ensure that making use of the available working arrangements does not penalise in any way the career progress of the employees in question; welcomes that persons in registered partnerships can benefit from parental leave and flexible working-time possibilities for parents with young children;


### 34. is aware that settlement agreements have been reached with the two victims of moral harassment , who are still working in the committee , and requests the committee to report on the effective enforcement of those agreements; regrets that the committee has not yet reached settlement agreements with the two victims of serious misconduct and rejects the view that the fact that those two victims are no longer working in the committee is a valid justification for not having reached settlement agreements.; notes that the settlement agreements aim to cover moral damages , legal costs and impact on careers , and is concerned that the individual negotiations at different stages of the case might result in imbalanced agreements for the victims; ### 34. is aware that settlement agreements have been reached with the two victims of moral harassment , who are still working in the committee , and calls on the committee to promptly achieve the effective enforcement of those agreements; regrets that the committee has not yet reached settlement agreements with the two victims of serious misconduct , rejects the view of the committee's secretary general that the fact that those two victims are no longer working in the committee is a valid justification for not having reached settlement agreements and , thus , calls on the committee for rapid and unequivocal action towards the victims; notes that the settlement agreements aim to cover moral damages , legal costs and impact on careers , and is concerned that the individual negotiations at different stages of the case might result in imbalanced agreements for the victims; deeply regrets that the victims in the vulnerable situation have again been forced to publicly deny the statements of committee's secretary general to parliament , something that already happened during the 2019 discharge;


### 35. notes with concern that while it is provisionally estimated that compensation and legal fees will cost the committee approximately eur 150 000 , it is not yet possible to quantify the final total amount of funds expected to be spent on this case; urges the committee , working together with its legal service , to adopt all necessary measures to finalise this case , including claiming back from the perpetrator the corresponding amounts compensated to the victims by the committee; ### 35. notes with concern that while it is provisionally estimated that compensation and legal fees will cost the committee approximately eur 150 000 , it is not yet possible to quantify the final total amount of funds expected to be spent on this case and , moreover , the expectations for recovering that amount of public money are low; urges the committee , working together with its legal service , to adopt all necessary measures to finalise this case , including claiming back from the perpetrator the corresponding amounts compensated to the victims by the committee;


### 38. notes that the revision of the decisions on harassment and on whistleblowing is almost complete , and that new decisions are in the process of being adopted; ### 38. notes that the revision of the decisions on harassment and on whistleblowing is almost complete , and that new decisions are in the process of being adopted; reiterates the importance of the principle of duty of care towards the staff which includes the protection of whistleblowing and the prevention of any form of harassment;


### 40. reiterates that any unethical behaviour by staff and members of the union institutions and bodies hinders the sound management of the union’s funds and negatively impacts citizens’ trust in the union as a whole; observes with concern that , while a far-reaching overdue revision of the internal ethical framework is in process , it is undeniable that a serious breach of the committee’s duty of care towards its members of staff has persisted for too long , creating a regrettable culture of impunity and harassment as a result of reprehensible managerial styles , illustrated by , among other elements , the recurrent emergence requests for assistance and cases reported to olaf; regrets that its unambiguous calls for an internal exercise of accountability have been consistently ignored and insists on the need for an investigation to determine the responsibility of the administrative hierarchy of the committee; ### 40. reiterates that any unethical behaviour by staff and members of the union institutions and bodies hinders the sound management of the union’s funds and negatively impacts citizens’ trust in the union as a whole; observes with concern that , while a far-reaching overdue revision of the internal ethical framework is in process , it is undeniable that a serious breach of the committee’s duty of care towards its members of staff has persisted for too long , creating a regrettable culture of impunity and harassment as a result of reprehensible managerial styles , illustrated by , among other elements , the recurrent emergence requests for assistance and cases reported to olaf; regrets that its unambiguous calls for an internal exercise of accountability have been consistently ignored and insists on the need for an investigation to determine the responsibility of the administrative hierarchy of the committee and , where applicable , apply article 22 of the staff regulation;


### 48. notes that the setting up of an internal ombudsman is one of the key measures in the action plan adopted in 2021 to strengthen the committee’s ethical framework; echoes the reservations expressed by the committee’s staff committee and legal service on the proposal with regard to the independence , impartiality and confidentiality; questions the need for such an internal ombudsman in light of , on the one hand , the human resources constrictions and , on the other hand , the existence of ethics counsellors , confidential counsellors and , in particular , the agreement with idoc; urges the committee to focus on enforcing the ethics-related mechanisms already in place while devoting adequate staff to its legislative work; ### 48. notes that the setting up of an internal ombudsman is one of the key measures in the action plan adopted in 2021 to strengthen the committee’s ethical framework; echoes the reservations expressed by the committee’s staff committee and legal service on the proposal with regard to the independence , impartiality and confidentiality; questions the need for such an internal ombudsman in light of , on the one hand , the human resources constrictions and , on the other hand , the existence of ethics counsellors , confidential counsellors and , in particular , the agreement with idoc; urges the committee to focus on enforcing the ethics-related mechanisms already in place while devoting adequate staff to its legislative work; recalls that the ombudsman , in her report on dignity at work in the eu institutions and agencies si/2/2018/amf , observes that finding investigators who are perceived to be impartial and fair can be particularly challenging in small institutions and recommends the use of external and independent investigators instead of an internal team in order to guarantee independence and neutrality;


### 57. notes that , following the takeover of the b100 building in september 2021 , tests and asbestos abatement are ongoing; calls on the committee and the cor to periodically monitor the conditions of that building and to inform the staff at all times accordingly; ### 57. notes that , following the takeover of the b100 building in september 2021 , tests and asbestos abatement are ongoing; calls on the committee and the cor to periodically monitor the conditions of that building and to inform the staff at all times accordingly; recalls its resolution of 20 october 2021 with recommendations to the commission on protecting workers from asbestos1a;


### 74. welcomes the intention to take advantage of the lessons learned during the pandemic and to design a new teleworking/working hours' policy and observes that the social dialogue on this issue is currently ongoing; encourages the committee to integrate in the internal management strategy the lessons learned from the pandemic outbreak in terms of business continuity and crisis management approaches , it responsiveness , resiliency of the organisation , effectiveness of communication and flexibility of working processes. ### 74. welcomes the intention to take advantage of the lessons learned during the pandemic and to design a new teleworking/working hours' policy and observes that the social dialogue on this issue is currently ongoing; encourages the committee to integrate in the internal management strategy the lessons learned from the pandemic outbreak in terms of business continuity and crisis management approaches , it responsiveness , resiliency of the organisation , duty of care towards its staff , effectiveness of internal communication and flexibility of working processes.


### 2. regrets that the court’s follow-up to the 2019 discharge resolutions provided only limited responses to parliament’s remarks; reiterates that appropriate and comprehensible follow-up is essential to enable parliament’s committee on budgetary control to determine whether the court has taken into due consideration parliament’s recommendations; asks the court to include all necessary responses , with elaborated and concrete explanations of the implementation of parliament’s recommendations , in its next follow-up report , making explicit reference to each paragraph of this discharge resolution; ### 2. regrets that the court’s follow-up to the 2019 discharge resolutions provided only limited responses to parliament’s remarks; reiterates that appropriate and comprehensible follow-up is essential to enable parliament’s committee on budgetary control to determine whether the court has taken into due consideration parliament’s recommendations; asks the court to simplify the structure of its next follow-up report and include all necessary responses , with detailed and concrete explanations of the implementation of parliament’s recommendations , making explicit reference to each paragraph of this discharge resolution;


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


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


### 15. acknowledges that the court has received from all its members both a rental contract for or a proof of purchase of a property and a residence certificate in luxembourg; is of the view , however , that installation allowance should be paid only on production of documents establishing the fact that members have settled at the place where they are employed , following article 5(3) of annex vii of the staff regulations; deems that having requested that allowance should be considered as proof of the members’ intention to relocate their residence to luxembourg on an effective and stable basis during their term of office; points out that the installation allowance is equal to two months’ basic salary , instead of one month’s basic salary , for officials entitled to the household allowance , which means that family dependants also have to change their place of residence; ### 15. acknowledges that the court has received from all its members both a rental contract for or a proof of purchase of a property and a residence certificate in luxembourg; is of the view , however , that installation allowance should be paid only on production of documents establishing the fact that members have settled at the place where they are employed , following article 5(3) of annex vii of the staff regulations; deems that having requested that allowance should be considered as proof of the members’ intention to relocate their residence to luxembourg on an effective and stable basis during their term of office and recalls , in this regard , that article 5(4) of that annex stipulates that “an official who is entitled to the household allowance and does not settle with his family at the place where he is employed shall receive only half of the allowance to which he would otherwise be entitled”;


### 17. understands that the court has no role in defining the rules and conditions for granting the installation and residence allowances and that the responsibility for the verification and the payment authorisation stays with the paymaster office (pmo) of the commission; notes that the pmo also carries out ex-post controls on the installation allowance and reports the results to the court; observes that no irregularity has ever been reported; regrets that the court fails to consider that the residence allowance implies the effective residence at the place of employment , especially in the cases when the installation allowance has been paid; ### 17. understands that the court has no role in defining the rules and conditions for granting the installation and residence allowances and that the responsibility for the verification of the legal conditions for the installation allowance and the payment authorisation of both installation and residence allowance stays with the paymaster office (pmo) of the commission on the basis of a service-level agreement; notes that , upon request by the court , the pmo also carried out in 2021 an ex-post control on the installation allowance and reported the results to the court; observes that no irregularity was reported; regrets that some court’s members fail to consider that the residence allowance implies the effective residence at the place of employment , especially in the cases when the installation allowance has been paid;


### 18. appreciates the intention of the court to further clarify the legal provisions in its code of conduct for its members by expressly requiring its members to reside at the place where the court has its seat and by requesting its members to provide to its secretary-general (in addition to the pmo) the proof of residence in luxembourg upon their taking up office and every three years thereafter; deems that the said revision might substantiate the court’s recognition of the allowance residence as consistent with the effective residence in luxembourg , allowing the proper performance of the member’s duties; ### 18. appreciates the intention of the court to further clarify the legal provisions in its code of conduct for its members by expressly requiring its members to reside at the place where the court has its seat and by requesting its members to provide to its secretary-general (in addition to the pmo) the proof of residence in luxembourg upon their taking up office and every three years thereafter , which is in line with the interpretation expressed by parliament , the principle of sound financial management and the ethical standards expected of the court; deems that the said revision might substantiate the court’s recognition of the allowance residence as consistent with the effective residence in luxembourg , allowing the proper performance of the member’s duties;


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


### 20. is concerned that the eur 100 contribution system could facilitate potential misuses of the car fleet; reiterates its opinion that the use of the car fleet outside of the strict performance of the duties of the members of the court should not take place under any circumstance; calls on the court to rationalise all uses of the car fleet that are reasonably necessary for the performance of the duties of its members and include them in the travel orders with the aim of putting an end to the eur 100 contribution system; ### 20. is concerned that the eur 100 contribution system is designed to allow the private use of the car fleet; reiterates its opinion that the use of the car fleet outside of the strict performance of the duties of the members of the court should not take place under any circumstance; calls on the court to rationalise all uses of the car fleet that are reasonably necessary for the performance of the duties of its members and include them in the travel orders with the aim of putting an end to the eur 100 contribution system;


### 22. notes that a register of attendance was set up in 2018 to record the presence or absence of the members at all formal meetings of the court and its chambers and committees; notes that for the first time , the court’s 2020 annual activity report includes information on attendance; is aware that such meetings constitute only a part of the members’ activities and agrees that the independence required of the members necessarily encompasses a certain degree of autonomy in organising their work; reminds , however , that the members have an obligation to devote themselves fully to the fulfilment of their mandate and , therefore , calls on the court to use the attendance register as a tool to proactively prevent potential cases of absenteeism; ### 22. notes that a register of attendance was set up in 2018 to record the presence or absence of the members at all formal meetings of the court and its chambers and committees; notes that for the first time , the court’s 2020 annual activity report includes information on attendance; is aware that such meetings constitute only a part of the members’ activities and agrees that the independence required of the members necessarily encompasses a certain degree of autonomy in organising their work; reminds , however , that the members have an obligation to devote themselves fully to the fulfilment of their mandate as enshrined in article 10 of the court's code of conduct and , therefore , calls on the court to use the attendance register as a tool to proactively prevent potential cases of absenteeism;


### 23. notes that missions , essential to audit national bodies on the spot , are limited by the annual budget and have to undergo both comprehensive ex ante controls and ex post controls carried out on monthly samples; welcomes that court decision no 59-2017 delegated the role of authorising officer for all court members’ mission and expenses to the secretary-general , while court decision no 61-2017 clarified the rules governing missions , in particular the obligation to demonstrate the relation to the court’s work; notes with concern , however , that no limitation or condition applies to the duration or place of missions; calls on the court to set appropriate rules to prevent any possible misuse of mission orders which may call into question the integrity , independence and objectivity of its members , in particular to introduce a general prohibition of missions to or from the domiciles of the members outside of luxembourg; ### 23. notes that missions , which are essential to fulfil the role of the court (i.e. to audit national bodies on the spot or to present its annual report to national parliaments) , are limited by the annual budget and have to undergo both comprehensive ex ante controls and ex post controls carried out on monthly samples; welcomes that court decision no 59-2017 delegated the role of authorising officer for all court members’ mission and expenses to the secretary-general , while court decision no 61-2017 clarified the rules governing missions , in particular the obligation to demonstrate the relation to the court’s work; notes with concern , however , that no limitation or condition applies to the duration or place of missions; calls on the court to set appropriate rules to prevent any possible misuse of mission orders which may call into question the integrity , independence and objectivity of its members , and points out in particular that members’ missions shall start or end in luxembourg in accordance with the implicit residence obligation , except in occasional and justified exceptions;


### 27. regrets the media coverage of a number of ethical and financial management issues at the court relating to its members; emphasises that the court's audit work has never been called into question; is concerned , however , about the damage caused to the reputation of the court , which should be a model with respect to the implementation of the union budget and the highest ethical standards; welcomes the court’s decision to entrust the external auditor with a specific audit task on the areas reported , namely members’ representation expenses , missions and language courses; trusts that the discharge procedure will , in close cooperation with the court , help to identify existing errors and lead to the necessary reforms being undertaken; recalls the court’s role as the union’s independent external auditor and guardian of its finances and thus , strongly reaffirms its belief that any unethical behaviour by the members of the court has a huge impact on the reputation of both the court and the union as a whole , raising the question of who is watching the watchman; ### 27. regrets the media coverage of a number of ethical and financial management issues at the court relating to its members; emphasises that the court's audit work has never been called into question; is concerned , however , about the damage caused to the reputation of the court , which should be a model with respect to the implementation of the union budget and the highest ethical standards; welcomes the court’s decision to entrust the external auditor with a specific audit task on the areas reported , namely members’ representation expenses , missions and language courses; trusts that the discharge procedure will , in close cooperation with the court , help to identify areas for improvement and lead to the necessary reforms being undertaken; recalls the court’s role as the union’s independent external auditor and guardian of its finances and thus , strongly reaffirms its belief that any unethical behaviour by the members of the court has a huge impact on the reputation of both the court and the union as a whole , raising the question of who is watching the watchman;


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


### 29. is aware that the court and its internal auditor , as a consequence of the case involving karel pinxten , undertook a review of its control procedures and that no indication of similar cases was found; notes that the court deems that it has dealt with the weaknesses detected in the audit , namely the vagueness of the internal rules and the shortcomings of the controls put in place; acknowledges that delegating the duties of authorising officer within the meaning of article 73 of the financial regulation exclusively to the secretary-general of the court and no more to each of its members is instrumental in delivering on the principle of sound financial management; observes that the court considers the system now in place to be fully viable and reliable; ### 29. is aware that the court and its internal auditor , as a consequence of the procedures involving karel pinxten , undertook from 2016 to 2019 a review of its control procedures and that no indication of similar cases was found; notes that the court deems that it has dealt with the weaknesses detected in the audit , namely the vagueness of the internal rules and the shortcomings of the controls put in place; acknowledges that delegating the duties of authorising officer within the meaning of article 73 of the financial regulation exclusively to the secretary-general of the court and no more to each of its members is instrumental in delivering on the principle of sound financial management; observes that the court considers the system now in place to be fully viable and reliable;


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


### 33. highlights that both the ethical guidelines of the court and the code of conduct protect the principle of equal treatment by prohibiting spouses and partners from working under a hierarchical relationship and , specifically , from being part of the cabinet of the relevant member; is of the view that , beyond personal perception , the fact that the president of the court shares an apartment with two full-time officials of his cabinet is clearly comparable to the prohibited situations and should therefore never have occurred; regrets the infringement of the right to privacy of the concerned members of staff caused by the publication of their names in the press; understands that the secretary-general of the court is its appointing authority and that the grading of the staff of members’ cabinets is based on the years of experience , but points out that this circumstance is insufficient to avoid the perception of a conflict of interest or a violation of the principle of equal treatment with regard to the members of staff concerned as it is now questioned whether they were appointed on the basis of their merit or because of a relationship of trust; welcomes the court’s intention to further specify the principles governing the living arrangements of its members; ### 33. highlights that article 6(2) of the ethical guidelines of the court acknowledges that close relationships can make it difficult to adhere to the equal treatment principle , while the article 3(5) of its code of conduct prohibits spouses , partners and direct family from being part of the cabinets of the relevant member; is of the view that , beyond personal perception , the fact that the president of the court shares an apartment with two full-time officials of his cabinet denotes a close relationship clearly comparable to the prohibited situations as that can generate the impression of a potential conflict of interest or a violation of the principle of equal treatment , even if the secretary-general of the court is its appointing authority and the grading of the staff of members’ cabinets is based on the years of experience; welcomes the court’s intention to further specify the principles governing the living arrangements of its members; regrets the infringement of the right to privacy of the concerned members of staff caused by the publication of their names in the press;


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


### 41. regrets that in 2020 the court had only 8 female members compared to 18 male members , although appreciates that the share of women increased from 25 ,93 % in 2019 to 30 ,77 % in 2020; understands that the nomination procedure for the members of the court is a complex framework and constitutes a challenge for achieving gender balance because national nomination is solely the responsibility of the member state in question and only one candidate can be nominated at a time; calls on the court , however , to analyse the overall composition of the court in order to timely inform the member states involved in the nomination procedures in progress so that gender balance is considered in the nomination decisions; ### 41. regrets that in 2020 the court had only 8 female members compared to 18 male members , although appreciates that the share of women increased from 25 ,93 % in 2019 to 30 ,77 % in 2020; finds it unacceptable , however , that the court has had only 16 female members out of a total of 112 members since its establishment in 1977 (85.7% male , 14.3% female); recalls that the council appoints the members of the court of auditors after consultation with parliament and understands that the nomination procedure for the members of the court is a complex framework that constitutes a challenge for achieving gender balance because national nomination is solely the responsibility of the member state in question and only one candidate can be nominated at a time; calls on the court , however , to analyse the overall composition of the court in order to inform the council and the member states involved so that gender balance is considered in the nomination decisions;


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


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


### 13. notes from the court’s report that the joint undertaking assessed that the impact of the covid-19 pandemic has been serious but not significant and that by april 2021 , the pandemic had caused delays of up to four months for some deliveries , with a resulting increase in costs of around eur 47 000 000 (in 2008 values) for the overall iter project , and that further repercussions are possible should the pandemic worsen in 2021; ### 13. notes from the court’s report that the joint undertaking assessed that the impact of the covid-19 pandemic has been serious but not significant and that by april 2021 , the pandemic had caused delays of up to four months for some deliveries , with a resulting increase in costs of around eur 47 000 000 (in 2008 values) for the overall iter project , and that further repercussions are possible should the pandemic worsen in 2021; calls on the joint undertaking to keep the discharge authority informed of any additional delays and cost increases associated with the pandemic;


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


### 20. notes that the joint undertaking launched its first survey on the impact of covid-19 in june 2020 and that following its result the human resources decided to focus on psychosocial preventive actions in the area of emotional wellbeing and stress management; ### 20. notes that the joint undertaking launched its first survey on the impact of covid-19 in june 2020 and that following its result the human resources decided to focus on psychosocial preventive actions in the area of emotional wellbeing and stress management; is concerned that a recent psychosocial risk assessment found 54.2 percent of staff were worried about their workload;


### — having regard to the eib group transparency policy , published on 18 november 2021 , and to its whistleblowing policy , published on 24 november 2021 , ### — having regard to the eib whistleblowing policy , published on 24 november 2021 ,


### a. whereas the eib group consists of the eib and the eif , is the biggest multilateral financial institution in the world and one of the largest providers of climate finance; ### a. whereas the eib group consists of the eib and the eif , is the biggest multilateral financial institution in the world and one of the largest providers of climate finance; whereas the eib focus on the following priority areas: climate and environment , development , innovation and skills , small and medium-sized businesses , infrastructure and cohesion , european investment fund (eif) supports small and medium-sized enterprises with financing with financing for entrepreneurship , growth , innovation , research and development employment and regional development;


### c. whereas sustainability and support for cohesion are at the heart of the eib’s activity – sustainability is required to be integrated into any lending , borrowing and advisory activities because the eib’s remit is to foster sustainable growth within the european union and abroad , and support for cohesion is enshrined in its statute; ### c. whereas sustainability and support for cohesion are at the heart of the eib’s activity – sustainability is required to be integrated into any lending , borrowing and advisory activities because the eib’s remit is to foster sustainable growth within the european union and abroad , and support for cohesion is enshrined in its statute; whereas tackling unemployment , poverty and social exclusion should be the core focus and targets of the eib investments aiming to contribute to the balanced and steady development of the internal market;


### 37. welcomes the updated codes of conduct of the management committee and the eib board of directors of august 2021; welcomes the introduction of a longer cooling-off period for members of the management committee (24 months instead of 12) and for members of the board of directors (12 months instead of 6); ### 37. takes note of the updated codes of conduct of the management committee and the eib board of directors of august 2021; welcomes the introduction of a longer cooling-off period for members of the management committee (24 months instead of 12) and for members of the board of directors (12 months instead of 6); regrets , however , that there is no provision excluding vice-presidents from overseeing and taking decisions on operations in their countries of origin;


### 38. trusts that project assessments relevant to grant financing decisions are drawn up in compliance with objective technical , financial and economic indicators , and that project quality is the decisive factor in them; believes that the ‘governance package’ adopted by the board of governors in august 2021 and which includes new codes of conduct for the board of directors , the management committee and the audit committee , together with the revised operating rules of the ethics and compliance committee , strengthens the eib’s ethical framework , as it includes more stringent rules on conflict of interest and post-employment activities; ### 38. trusts that project assessments relevant to grant financing decisions are drawn up in compliance with objective technical , financial and economic indicators , and that project quality is the decisive factor in them; believes that the ‘governance package’ adopted by the board of governors in august 2021 and which includes new codes of conduct for the board of directors , the management committee and the audit committee , together with the revised operating rules of the ethics and compliance committee , strengthens the eib’s ethical framework , as it includes more stringent rules on post-employment activities; reitirates its call for addressing in the next revision of the management commitee's code of conduct the remaining shortcomings regarding avoidance of conflict of interests;


### 4. notes that the committee budget for 2020 amounted to eur 101 ,5 million (a 2 ,8 % increase compared to the 2019 budget); ### 4. notes that the committee budget for 2020 amounted to eur 101 ,5 million (a 2 ,8 % increase compared to the 2019 budget); notes that the committee’s budget is mostly administrative with the main amount being used for expenditure related to human resources , buildings and furniture , equipment and miscellaneous operation costs;


### 5. notes that eur 94 ,1 million (92 ,7 %) of all appropriations was committed by the end of 2020 and eur 83 ,6 million (82 ,4 %) was paid; observes that eur 7 ,4 million was uncommitted at the end of 2020 and thus was returned back to the union budget , which is considerably more than in 2019 where eur 0. million (less than 0 ,5 %) was uncommitted; acknowledges that the uncommitted appropriations are mainly due to the covid-19 pandemic and encourages the committee to enhance the monitoring and management of the available appropriations; ### 5. notes that eur 94 ,1 million (92 ,7 %) of all appropriations was committed by the end of 2020 and eur 83 ,6 million (82 ,4 %) was paid; observes that eur 7 ,4 million was uncommitted at the end of 2020 and thus was returned back to the union budget , which is considerably more than in 2019 where eur 0.4 million (less than 0 ,5 %) was uncommitted; acknowledges that the uncommitted appropriations are mainly due to the covid-19 pandemic and encourages the committee to enhance the monitoring and management of the available appropriations;


### 15. notes that the committee adopted nine resolutions and 48 opinions in 2020 (compared to in total 78 resolutions and opinions in 2019); takes into account that , due to the difficulties in adopting opinions via referrals within the tight interinstitutional deadlines at the beginning of the covid-19 pandemic , the committee resorted to the adoption of own-initiative opinions to effectively and timely contribute to the union response to the pandemic; ### 15. notes that the committee adopted 8 resolutions and 48 opinions in 2020 (compared to 5 resolutions and 49 opinions in 2019); takes into account that , due to the difficulties in adopting opinions via referrals within the tight interinstitutional deadlines at the beginning of the covid-19 pandemic , the committee resorted to the adoption of own-initiative opinions , based on commission documents , to effectively and timely contribute to the union response to the pandemic;


### 16. notes the committee’s efforts in disseminating its opinions together with other reports and activities that also contribute to achieving its mission; acknowledges that the commission’s impact assessment regularly takes into account the committee’s opinions; calls on the committee to ensure that every opinion is shared with the members of the relevant committees of parliament and to officially and systematically request a speaking slot at the presentation of parliament’s draft reports; ### 16. notes the committee’s efforts in disseminating its opinions together with other reports and activities that also contribute to achieving its mission; acknowledges that the commission’s impact assessment regularly takes into account the committee’s opinions; calls on the committee to ensure that every opinion is shared with the members of the relevant committees of parliament and to officially and systematically request a speaking slot at the presentation of parliament’s draft reports , in line with the cooperation agreement between parliament and the committee;


### 20. observes that flexible working arrangements are accessible to the large majority of staff of the committee but that part-time work and parental leave are used by a limited number of staff of which women represent 77 ,5 % of members of staff working part-time and 78 ,72 % of members of staff using the option to take parental leave; is aware that the committee provides awareness raising sessions for staff about the flexible working arrangements and recommends that the committee engage in more intense communication on the viability and benefits of those arrangements and that it ensures that making use of the flexible working arrangements does not penalise in any way the career progress of the relevant members of staff; welcomes the staff survey on telework and work flexibility from which managers and other staff can draw lessons and build future working flexibility regimes; ### 20. observes that flexible working arrangements are accessible to the large majority of staff of the committee but that part-time work and parental leave are used by a limited number of staff of which women represent 77 ,5 % and 78 ,72 % , respectively; is aware that the committee provides awareness raising sessions for staff about the flexible working arrangements and recommends that the committee engage in more intense communication on the viability and benefits of those arrangements and that it ensures that making use of the flexible working arrangements does not penalise in any way the career progress of the relevant members of staff; welcomes the staff survey on telework and work flexibility from which managers and other staff can draw lessons and build future working flexibility regimes;


### 42. notes that , following the takeover of the b100 building in september 2021 , tests and asbestos abatement are ongoing; calls on the committee and the eesc to periodically monitor the conditions of that building and to inform the staff at all times accordingly; ### 42. notes that , following the takeover of the b100 building in september 2021 , tests and asbestos abatement are ongoing; calls on the committee and the eesc to periodically monitor the conditions of that building and to inform the staff at all times accordingly; recalls its resolution of 20 october 2021 with recommendations to the commission on protecting workers from asbestos1a;