### 3. notes that the court selected a sample of 45 transactions for the multiannual financial framework 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


### 4. welcomes that the ombudsman respects the good example to set a deadline for the submission of the annual activity report on 31 march of the year following the accounting year; welcomes that thus the ombudsman adopted its annual activity report by 28 march in order to support the request to streamline and speed up the discharge procedure; ### 4. welcomes that the ombudsman respects the good example to set a deadline for the submission of the annual activity report on 31 march of the year following the accounting year; welcomes that thus the ombudsman adopted its annual activity report by 28 march , which provides the discharge institution with more time to go in depth and conduct the discharge procedure;


### 4. welcomes that the ombudsman respects the good example to set a deadline for the submission of the annual activity report on 31 march of the year following the accounting year; welcomes that thus the ombudsman adopted its annual activity report by 28 march in order to support the request to streamline and speed up the discharge procedure; ### (does not affect the english version)


### 7. observes however unused appropriations for several budget lines such as internal meetings (budget line b3-030) with eur 13 514 ,61 unused out of eur 45 000 , publications (budget line b3-210) with eur 47 530 ,48 unused out of eur 161 100 , etc.; recalls the need for measures in order to minimize the budget over-estimates; ### 7. observes however unused appropriations for several budget lines such as external meetings (budget line b3-030) with eur 13 514 ,61 unused out of eur 45 000 , publications (budget line b3-210) with eur 47 530 ,48 unused out of eur 161 100 , etc.; recalls the need for measures in order to minimize the budget over-estimates;


### 15. supports the ombudsman’s intention to cooperate even more closely with the parliament to ensure that it is made aware of failures to comply , in particular with regard to institutions’ negative replies to recommendations made by the ombudsman; notes however the ombudsman’s confirmation that overall the institutions tend to engage constructively with the ombudsman; ### 15. supports the ombudsman’s intention to cooperate even more closely with the parliament to ensure that it is made aware of failures to comply , in particular with regard to instances of maladministration found in inquiries or institutions’ negative replies to recommendations made by the ombudsman; believes that such information , summarized and organized , would be extremely valuable for parliament's committee on budgetary control; notes however the ombudsman’s confirmation that overall the institutions tend to engage constructively with the ombudsman;


### 15. supports the ombudsman’s intention to cooperate even more closely with the parliament to ensure that it is made aware of failures to comply , in particular with regard to institutions’ negative replies to recommendations made by the ombudsman; notes however the ombudsman’s confirmation that overall the institutions tend to engage constructively with the ombudsman; ### (does not affect the english version)


### 20. regrets that the ombudsman did not publish information about her own missions related to purpose , duration and costs; notes that the mission expenses amounted to eur 27 206 ,79 in 2018 (compared to eur 30 592 in 2017); reiterates that for transparency reasons a related list of the yearly mission situation should be included in the annual activity report; ### 20. regrets that the ombudsman did not publish information about purpose , duration and costs of her own missions , including her missions to brussels; notes that the mission expenses amounted to eur 27 206 ,79 in 2018 (compared to eur 30 592 in 2017); reiterates that for transparency reasons a related list of the yearly mission situation should be included in the annual activity report;


### 20. regrets that the ombudsman did not publish information about her own missions related to purpose , duration and costs; notes that the mission expenses amounted to eur 27 206 ,79 in 2018 (compared to eur 30 592 in 2017); reiterates that for transparency reasons a related list of the yearly mission situation should be included in the annual activity report; ### 20. regrets that the ombudsman did not publish information on the purpose , duration and costs of her own missions; notes that the mission expenses amounted to eur 27 206 ,79 in 2018 (compared to eur 30 592 in 2017); reiterates that for transparency reasons a related list of the yearly mission situation should be included in the annual activity report;


### 21. recognises the initiative “award for good administration” , which helps by formally recognising the good work , to share best practices across the institutions , and to serve as inspiration for future projects; welcomes the cooperation with the european network of ombudsmen , other member states’ bodies and international networks and organisations to identify and promote the highest standards; ### (does not affect the english version.)


### 24. underlines the repeated request of the parliament to revise the ombudsman’s statute in view of new realities and challenges; notes that the last revision was carried out in 2008 and that a resolution on a draft regulation of the european parliament laying down the regulations and general conditions governing the performance of the ombudsman’s duties (statue of the ombudsman) was finally voted in february 2019; notes that it is for the ombudsman to adopt the implementation provisions for this regulation; asks the ombudsman to report back in its next annual activity report; ### (does not affect the english version.)


### 15. notes that during 2018 , the expected withdrawal of the united kingdom from the union had a significant impact on the authority’s planned work and deliverables , and generated a lot of preparatory work , particularly in the areas of supervisory convergence , direct supervision and risk assessment; notes that the authority analysed in detail what operational impact the expected withdrawal of the united kingdom from the union would have on its organisation , and that it has allocated dedicated staff to provide advice on and regularly report on those issues; ### 15. notes that during 2018 , the expected withdrawal of the united kingdom from the union had a significant impact on the authority’s planned work and deliverables , and generated a lot of preparatory work , particularly in the areas of supervisory convergence , prevention of fragmentation and regulatory arbitrage and direct supervision and risk assessment; notes that the authority analysed in detail what operational impact the expected withdrawal of the united kingdom from the union would have on its organisation , and that it has allocated dedicated staff to provide advice on and regularly report on those issues;


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


### 1. notes that the annual accounts of the court of auditors (the 'court') are audited by an external firm , pricewaterhousecoopers sàrl , in order to apply the same principles of transparency and accountability that the court applies to its auditees; takes note that the external auditor’s report states that the financial statements give a true and fair view of the financial position of the court as at 31 dec 2018 , and of the results of its operations , its cash flows and the changes in net assets for the year then ended; ### 1. notes that the annual accounts of the court of auditors (the 'court') are audited by an external firm , pricewaterhousecoopers sàrl , in order to apply the same principles of transparency and accountability that the court applies to its auditees; notes with satisfaction that the external auditor’s report states that the financial statements give a true and fair view of the financial position of the court as at 31 dec 2018 , and of the results of its operations , its cash flows and the changes in net assets for the year then ended;


### 6. welcomes the court’s efforts to publish its annual activity report by 5 may the following year and to adopt its final accounts by 31 may; agrees that the court must be given the necessary time to carry out its audit work as expressed in the court’s annual report on the implementation of the union budget; suggests , however , that the court discusses the matter further with parliament's budgetary control committee and other relevant actors in order to shorten the timeframe of the discharge procedure; ### (does not affect the english version.)


### 6. welcomes the court’s efforts to publish its annual activity report by 5 may the following year and to adopt its final accounts by 31 may; agrees that the court must be given the necessary time to carry out its audit work as expressed in the court’s annual report on the implementation of the union budget; suggests , however , that the court discusses the matter further with parliament's budgetary control committee and other relevant actors in order to shorten the timeframe of the discharge procedure; ### 6. welcomes the court’s efforts to publish its annual activity report by 5 may the following year and to adopt its final accounts by 31 may; agrees that the court must be given the necessary time to carry out its audit work as expressed in the court’s annual report on the implementation of the union budget; suggests , however , that the court discusses the matter further with parliament's budgetary control committee and other relevant actors in order to assess the timeframe of the discharge procedure;


### 7. welcomes the table in the annual activity report with the different service level agreements (sla) signed with the commission and other institutions on human relations (hr) related issues , translation , infrastructure , etc. and indicating their budgetary impact; notes that the service agreement for pmo (pay master office) expenditure for managing the court’s personnel files and mips (management of missions) increased to eur 325 000 in 2018 (compared to eur 180 000 in 2017) due to a new contract; reiterates the importance of inter-institutional cooperation; ### 7. welcomes the table in the annual activity report with the different service level agreements (sla) signed with the commission and other institutions on human relations (hr) related issues , translation , infrastructure , etc. and indicating their budgetary impact; notes with concern that the service agreement for pmo (pay master office) expenditure for managing the court’s personnel files and mips (management of missions) increased to eur 325 000 in 2018 (compared to eur 180 000 in 2017) due to a new contract; reiterates the importance of inter-institutional cooperation;


### 7. welcomes the table in the annual activity report with the different service level agreements (sla) signed with the commission and other institutions on human relations (hr) related issues , translation , infrastructure , etc. and indicating their budgetary impact; notes that the service agreement for pmo (pay master office) expenditure for managing the court’s personnel files and mips (management of missions) increased to eur 325 000 in 2018 (compared to eur 180 000 in 2017) due to a new contract; reiterates the importance of inter-institutional cooperation; ### 7. welcomes the table in the annual activity report with the different service level agreements (sla) signed with the commission and other institutions on human resources (hr) related issues , translation , infrastructure , etc. and indicating their budgetary impact; notes that the service agreement for pmo (pay master office) expenditure for managing the court’s personnel files and mips (management of missions) increased to eur 325 000 in 2018 (compared to eur 180 000 in 2017) due to a new contract; reiterates the importance of inter-institutional cooperation;


### 9. notes that the court decided to review the rules for the use of official vehicles and that according to the new rules the members and the secretary-general may use the official vehicles for journeys other than those undertaken in the performance of official duties for a contribution of a fixed rate of eur 100 er month plus certain costs and charges; notes that the court expects significant savings compared to the situation under the existing rules; notes that the new rules will apply from 1 january 2020; ### 9. notes that the court decided to review the rules for the use of official vehicles and that according to the new rules the members and the secretary-general may use the official vehicles for journeys other than those undertaken in the performance of official duties for a contribution of a fixed rate of eur 100 er month plus certain costs and charges; notes that the court expects significant savings compared to the situation under the existing rules; notes that the new rules will apply from 1 january 2020; is of the opinion that the use of official vehicles for private use should not take place under any circumstances; considers that this practice may harm the reputation of the court and , in general , of the union institutions; therefore asks the court to again reconsider this subject and to keep parliament informed;


### 9. notes that the court decided to review the rules for the use of official vehicles and that according to the new rules the members and the secretary-general may use the official vehicles for journeys other than those undertaken in the performance of official duties for a contribution of a fixed rate of eur 100 er month plus certain costs and charges; notes that the court expects significant savings compared to the situation under the existing rules; notes that the new rules will apply from 1 january 2020; ### (does not affect the english version.)


### 12. observes that the overall media coverage , including social media , has nearly tripled from around 15 500 online articles and social media mentions in 2017 to more than 44 000 in 2018; notes that in 2018 , social media posts from the court's official accounts about its publications were displayed approximately 11 million times , which is nearly 18 times more than in 2017; notes that in 2018 more than 11 000 online articles about the court’s special reports were available compared to 1 500 online articles in 2013; ### 12. notes with satisfaction that the overall media coverage , including social media , has nearly tripled from around 15 500 online articles and social media mentions in 2017 to more than 44 000 in 2018; notes that in 2018 , social media posts from the court's official accounts about its publications were displayed approximately 11 million times , which is nearly 18 times more than in 2017; notes that in 2018 more than 11 000 online articles about the court’s special reports were available compared to 1 500 online articles in 2013;


### 18. welcomes that the court within the framework of its internal control system decided to delegate from february 2018 the powers of authorising officer with respect to the accounts related to mission expenses and representation expenses of the members to the secretary-general (sg); notes that those expenditures are now subject to the general control system operated by the secretariat-general’s services which involves risk management , ex-ante and ex-post tests and are also included in the annual declaration of the authorising officers by sub-delegation and by delegation; ### 18. notes that the court within the framework of its internal control system decided to delegate from february 2018 the powers of authorising officer with respect to the accounts related to mission expenses and representation expenses of the members to the secretary-general (sg); notes that those expenditures are now subject to the general control system operated by the secretariat-general’s services which involves risk management , ex-ante and ex-post tests and are also included in the annual declaration of the authorising officers by sub-delegation and by delegation; deeply deplores that a certain critical situation had to happen for the court to take action on the matter;


### 20. notes the court’s decision in relation to the period 2012 - 2018 to complete an internal audit of mission expenses and the use of official cars which audit was finalised in july 2019; notes that the report concluded that the vast majority of randomly selected operations examined by the ias complied with the applicable rules and procedures; notes also that the report concluded that , prior to the 2017-2018 reforms the management and control systems of the court were affected by certain shortcomings; notes further that the report concluded that the 2017-2018 reforms effectively corrected those control weaknesses , and that management and control procedures currently in place are overall reliable; ### 20. notes the court’s decision in relation to the period 2012 - 2018 to complete an internal audit of mission expenses and the use of official cars which audit was finalised in july 2019; notes that the report concluded that the vast majority of randomly selected operations examined by the ias complied with the applicable rules and procedures; deplores that the report concluded also that , prior to the 2017-2018 reforms the management and control systems of the court were affected by certain shortcomings; notes further that the report concluded that the 2017-2018 reforms effectively corrected those control weaknesses , and that management and control procedures currently in place are overall reliable;


### 24. welcomes that the members of the court are subject to a code of conduct governing their independence , impartiality , integrity , commitment , collegiality , confidentiality , responsibility and obligations after leaving office; welcomes that the court publishes the declarations of interests (declarations of financial interests and outside activities) and cvs of its members on the web-site , making it thus subject to public scrutiny; ### 24. welcomes that the members of the court are subject to a code of conduct governing their independence , impartiality , integrity , commitment , collegiality , confidentiality , responsibility and obligations after leaving office; welcomes that the court publishes the declarations of interests (declarations of financial interests and outside activities) and cvs of its members on the web-site , making it thus subject to public scrutiny as do the other institutions;


### 28. emphasises that an ethical framework consists of rules to prevent , identify and avoid potential conflict of interests; notes that the court’s ethical framework is currently being reviewed by experts from the supreme audit institutions of poland and croatia; calls on the court to inform parliament of any follow-up actions that are decided based on the outcome of the peer review; ### (does not affect the english version.)


### 37. repeats that only six (compared to four in 2016) out of 28 members of the court are women; emphasises the issue of gender imbalance among the members; recalls that member states should more actively encourage women to apply for this kind of positions; repeats that the council should always present at least two candidates , one woman and one man , during the appointment procedure; ### (does not affect the english version.)


### — having regard to the to the court of auditors report on efsi in january 20195 ) , ### — having regard to the to the court of auditors special report on european fund for strategic investment (efsi) of january 20195 , no 03/2019 ,


### h. whereas public policy goals such as social cohesion , sustainable development and environmental should be at the core focus and targets of the bank; ### h. whereas public policy goals such as social cohesion , sustainable development and environmental goal should be at the core focus and targets of the bank;


### 1. notes that the eib provided more than 64 ,19 billion euros of financing in 2018 and that 854 projects were signed , ### 1. notes that the eib group provided more than 64 ,19 billion euros of financing in 2018 and that 854 projects were signed ,


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


### 5. takes note that council agreed to sustain the bank’s capital base by replacing the uk contribution to the eib’s paid-in capital by the bank’s reserves and callable capital by proportional increases of contingent liabilities; takes note that council agreed to an asymmetric capital increase leading to increases of the capital shares of poland and romania; calls for further increases of the eib’s capitalisation to allow for more investment and more risk-taking to finance the necessary projects for the sustainable and digital transformation of the economy while preserving the eib’s triple a rating; ### 5. takes note that council agreed to sustain the bank’s capital base by replacing the uk contribution to the eib’s paid-in capital by the bank’s reserves and callable capital by proportional increases of contingent liabilities; takes note that council agreed to an asymmetric capital increase leading to increases of the capital shares of poland and romania; calls for further increases of the eib’s capitalisation to allow for more investment and more risk-taking to finance the necessary projects for the sustainable and digital transformation of the economy as well as to projects that contribute at the same time to social and territorial cohesion within the eu while preserving the eib’s triple a rating;


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


### 8. stresses its firm believe that there is a political momentum around turning an ever growing share of eib’s funding for climate and environmental sustainability or so called ‘european climate bank’; calls on this opportunity to be seized by civil society , commission , parliament and shareholders of the bank; stresses that there is a genuine risk of greenwashing and continuing business as usual if urgent action is not undertaken in 2020 to fully align eib’s operations with paris agreement; ### 8. stresses its firm believe that there is a political momentum around turning an ever growing share of eib’s funding for climate and environmental sustainability or so called ‘european climate bank’; calls on this opportunity to be seized by civil society , commission , parliament and shareholders of the bank; stresses that there is a genuine risk of greenwashing and continuing business as usual if urgent action is not undertaken in 2020 to fully align eib’s operations with paris agreement; stresses furthermore that under the new developments , the eib has to continue to support the regional development and eu social and economic cohesion objectives as provided in protocol 28 to the tfeu.


### 10. reiterates its call on the eib to take into account and follow up on opinions , positions and suggestions from local stakeholders including civil society on the impact of investments on the local environment in order to limit avoid or address potentially harmful impacts of projects financed by the eib; ### 10. calls on the eib to take into account the opinions , positions and suggestions from local stakeholders including civil society on the impact of investments on the local environment in order to limit avoid or address potentially harmful impacts of projects financed by the eib;


### 11. calls on the eib to strengthen its environmental and social safeguards in 2020 though the revision of its environmental and social principles and standards; calls on the eib to ensure that “do-no-harm principle” is applied throughout all of its operations; ### 11. calls on the eib to strengthen its environmental and social safeguards in 2020 though the revision of its environmental and social principles and standards; calls on the eib to ensure that “do-no-harm principle” is applied throughout all of its operations; calls on the eib to commit to ending the financing of all projects that are not in line with the paris agreement and the eu's climate goals;


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


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


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


### 21. deplores that the eib in 2018 approved financing for large gas infrastructure projects including gas pipelines to the eu from turkmenistan and azerbaijan (trans anatolia natural gas pipeline) and from greece to italy via albania and the adriatic sea (trans-adriatic pipeline); stresses that these investments will exacerbate the eu’s large excess of gas import capacities , contain a high risk of assets to become stranded and are inconsistent with the emission reductions required by the paris agreement; ### 21. notes that the eib in 2018 approved financing for large gas infrastructure projects including gas pipelines to the eu from turkmenistan and azerbaijan (trans anatolia natural gas pipeline) and from greece to italy via albania and the adriatic sea (trans-adriatic pipeline);


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


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


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


### 39. calls on the eib to take into account the local context when investing in third countries; recalls that investing in third countries cannot be based on a profit maximisation approach alone but must also aim to generate long-term , private sector-led sustainable economic growth and reduce poverty through job creation and improved access to productive resources; ### 39. calls on the eib to take into account the local context when investing in third countries; recalls that investing in third countries cannot be based on a profit maximisation approach alone but must also aim to generate long-term , private sector-led sustainable economic growth , support the fight against climate change and reduce poverty through job creation and improved access to productive resources;


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


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


### 66. recalls that public participation in the policy-making of the eib is a way to improved accountability; believes that public/stakeholders participation should be strengthened , in particular effort should concern the involvement of local communities and citizens affected by eib operations to guarantee their meaningful consultation; ### 66. recalls that public participation in the policy-making of the eib is a way to improved accountability; believes that public/stakeholders participation should be strengthened , in particular effort should concern the involvement of local communities and citizens affected by eib operations;


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


### 1. grants the secretary-general of the european economic and social committee discharge in respect of the implementation of the budget of the european economic and social committee for the financial year 2018; ### 1. grants/refuses to grant the secretary-general of the european economic and social committee discharge in respect of the implementation of the budget of the european economic and social committee for the financial year 2018;


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


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


### 4. notes that in 2018 the committee’s budget amounted to eur 135 630 905 , compared to eur 133 807 338 in 2017 , corresponding to an increase of 1 ,36 %; notes an overall rate of implementation of 98 ,66 % (compared to 96 ,5 % in 2017 and 97 ,2 % in 2016); ### (does not affect the english version.)


### 6. supports the request of the committee to strengthen all efforts in respecting the content of the cooperation agreement between parliament and the committee in its entirety , including the stipulation to provide the committee with sufficient funds for the outsourcing of translation to compensate for the posts transferred to parliament; ### 6. supports the request of the committee to strengthen all efforts in respecting the content of the cooperation agreement between parliament and the committee in its entirety; recalls once again that that agreement is not balanced as far as the committee is concerned; is of the opinion that those circumstances do not align with the criteria of overall prudent and sound financial management and should be considered when a new agreement is being negotiated;


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


### 7. welcomes the committee’s decision no 2018/c 466/02 of 10 december 2018 , according to which the committee’s members are reimbursed upon presentation of the supporting documents the actual costs of their travel tickets up to a maximum of the discounted business class (or similar) air fare; takes note that the current system , which is based on actual costs , is in line with both the council decision and with the system in place at parliament; ### 7. welcomes the committee’s decision no 2018/c 466/02 of 10 december 2018 , according to which the expenses of the committee’s members are reimbursed upon presentation of the supporting documents relating to the actual costs of their travel tickets up to a maximum of the discounted business class (or similar) air fare; takes note that the current system , which is based on actual costs , is in line with both the council decision and with the system in place at parliament;


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


### 8. observes that the appropriations carried forward (eur 8 204 796) from 2018 to 2019 amount to 6 ,05 % , which is mainly due to the budget line ‘buildings’ and ‘data processing’; calls on the committee to keep the appropriations carried forward low to avoid any problems in the budget estimates; ### 8. observes that the appropriations carried forward (eur 8 204 796) from 2018 to 2019 (as compared to eur 9 232 069 from 2017 to 2018) amount to 6 ,05 % of the total appropriations , which is again mainly due to the budget lines ‘members of the institution and delegates’ , ‘buildings’ and ‘data processing’; deplores the fact that many appropriations automatically carried forward from 2017 to 2018 were particularly overestimated; reminds the committee that it is essential to make a realistic budget adjustment in accordance with real needs; recalls that excessive overestimation or underestimation indicates poor budgetary planning and entail negative pressure on the sound and prudent financial management;


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


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


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


### 13. stresses that a service level agreement between the commission and the committee on human resources , including training , has been concluded in 2018 and has indeed increased transparency and the predictability of costs related to it training as requested in parliament’s 2017 discharge resolution7 ; notes , however , that the advantage of increased transparency is partly offset by a substantial increase in prices charged by the commission and asks the committee to analyse the situation together with the commission in the interest of improvements; ### 13. stresses that a service level agreement between the commission and the committee on human resources , including training , has been concluded in 2018 and has indeed increased transparency and the predictability of costs related to it training as requested in parliament’s 2017 discharge resolution7 ; notes , however , with concern that the advantage of increased transparency is partly offset by a substantial increase in prices charged by the commission and asks the committee to analyse the situation together with the commission in the interest of improvements;


### 13. stresses that a service level agreement between the commission and the committee on human resources , including training , has been concluded in 2018 and has indeed increased transparency and the predictability of costs related to it training as requested in parliament’s 2017 discharge resolution7; notes , however , that the advantage of increased transparency is partly offset by a substantial increase in prices charged by the commission and asks the committee to analyse the situation together with the commission in the interest of improvements; ### (does not affect the english version.)


### 15. highly welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures that will further improve the mechanisms allowing staff to make formal harassment complaints and improve the robustness of the relevant legal structures; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; ### 15. welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures; recalls , however , that this process has been reported by the committee to parliament for years and that only now concrete measures seem to be taken; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; is disappointed that the committee has achieved minimal progress over the last years despite the precise recommendations of parliament urging the committee to introduce rules and procedures concerning members involved in harassment cases;


### 15. welcomes the measures to implement the whistleblowing decision of 2016 , such as the adoption of an internal decision on ethics counsellors; acknowledges that three additional staff members were selected in 2018 to join the active team of trained councillors; notes the role of the ethics counsellors to advise and assist staff members in order to help them fulfil their obligations in the best way possible regarding the reporting of serious misconduct (whistleblowing” as stated in parliament’s 2016 discharge resolution8 ; ### 15. notes the measures to implement the whistleblowing decision of 2016 , such as the adoption of an internal decision on ethics counsellors; acknowledges that three additional staff members were selected in 2018 to join the active team of trained councillors; notes the role of the ethics counsellors to advise and assist staff members in order to help them fulfil their obligations in the best way possible regarding the reporting of serious misconduct (whistleblowing” as stated in parliament’s 2016 discharge resolution8 ;


### 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


### 16. recognises all the measures undertaken to strengthen the effectiveness of the anti-harassment policy , such as training on specific topics , networking of the confidential councillors and regular supervision by an external consultant; notes that a revision of the current decision on harassment is under consideration also to ensure better synergies with other relevant regulations , such as on whistleblowing; welcomes the course on ethics and integrity which is compulsory for all staff and which covers standards of behaviour in the workplace , including what harassment is and how to deal with it; ### 16. notes all the measures undertaken to strengthen the effectiveness of the anti-harassment policy , such as training on specific topics , networking of the confidential councillors and regular supervision by an external consultant; notes that a revision of the current decision on harassment is under consideration to ensure better synergies with other relevant regulations , such as on whistleblowing; notes the course on ethics and integrity which is compulsory for all staff and which covers standards of behaviour in the workplace , including what harassment is and how to deal with it; deeply regrets that all these measures have failed to avoid the related cases of harassment and to protect the victims; reminds the committee that a proactive , real and urgent protection (including against threats , blackmail and bribery attempts) of victims and whistleblowers must be one of the key priorities of these measures; calls on the committee to reinforce and improve the measures undertaken until now and above all effectively protect the victims; asks the committee to report back to the parliament’s committee on budgetary control;


### 17. notes that one case of alleged harassment was reported in 2018 through the formal procedure (article 24 of the staff regulations and article 12§1 of the committee’s decision on the prevention of harassment); takes note that three other alleged cases of harassment , to some extent connected to each other , were reported in 2018 through seven whistleblowing reports; takes note that two administrative inquiries were launched and the matters were referred to the european anti-fraud office (olaf) in january 2019; asks the committee to report back to the parliament’s committee on budgetary control; ### 17. notes that on 22 january 2020 group i proceeded to the election of its current president as candidate to become the president of the committee from october 2020 when the presidency of the committee is to be held by group i for two and a half years;


### 18. welcomes that significant steps related to the ethical standards of the committee members have been formalised; notes that the new code of conduct for members , which is annexed to the committee’s new rules of procedure that entered into force in march 2019 , for the first time contains sanctions for members involved in situations where a member does not fulfil his or her obligations according to the code of conduct; notes that an advisory committee on the conduct of members has been established and that this committee will give any member who so requests guidance on the interpretation and implementation of the code of conduct and , by advising the president of the committee on possible steps to be taken , assess alleged breaches of the code of conduct; ### 18. notes that the new code of conduct for members , which is annexed to the committee’s new rules of procedure that entered into force in march 2019 , for the first time contains sanctions for members involved in situations where a member does not fulfil his or her obligations according to the code of conduct; regrets that such sanctions are not significantly severe and not are aligned with the recommendations of the ombudsman; reminds that using union funds to defend the institutional reputation and/or members condemned by the court of justice of the european union or by courts of the member states is a misuse of public funds and reminds that institutional legal services are used for the purpose of defending the institution only , not to defend the interests of individuals; asks the committee to urgently strengthen the code of conduct for members in order particularly to add sanctions that may be more effective and dissuasive; notes that an advisory committee on the conduct of members has been established and that this committee will give any member who so requests guidance on the interpretation and implementation of the code of conduct and , by advising the president of the committee on possible steps to be taken , and on alleged breaches of the code of conduct; strongly recommends that harassment training is available to all members , as it is the case in parliament since the beginning of the current legislature;


### 21. notes that the committee implemented a whole range of communication activities to mark its 60th anniversary in may 2018; welcomes that the committee received 9 419 visitors in 2018 (compared to 7 820 in 2017) and that the traditional open day on 5 may attracted some additional 2 888 visitors (compared to 2 700 in 2017); notes that the committee’s plenaries which are web-streamed had a potential reach of between 3 and 8 million people; notes that the overall online interaction , such as retweets , ‘likes’ and replies , has been increasing and reached between 680 and 1 840 mentions per plenary; ### (does not affect the english version.)


### 23. underlines the importance of the cooperation with parliament and the adoption of a cooperation agreement in 2014; stresses that this agreement must be updated to face today’s challenges , such as the new multiannual financial framework; ### 23. notes that the administrative cooperation agreement signed between the committee , the committee of the regions (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 committee) 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 committee and the committee of the regions 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 committee 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;


### 24. recognises the follow-up to the 2016 committee’s staff survey on psychosocial risks at work by launching several initiatives , such as workshops for managers on absence management , conflict management and how to handle poor performance; welcomes as well a mentoring system for new colleagues and actions to increase staff well-being and staff commitment; notes that the staff absence rate seems to have reached its peak in 2017 (5 ,5 %) , and decreased slightly to 5 ,35 % in 2018 (compared to 4 % in 2015); calls on the committee to report back on all achievements reached to reduce the staff absence rate; ### 24. recognises the follow-up to the 2016 committee’s staff survey on psychosocial risks at work by launching several initiatives , such as workshops for managers on absence management , conflict management and how to handle poor performance; welcomes as well a mentoring system for new colleagues and actions to increase staff well-being and staff commitment; notes that the staff absence rate seems to have reached its peak in 2017 (5 ,5 %) , and decreased slightly to 5 ,35 % in 2018 (compared to 4 % in 2015); notes with concern , however , the increase in long-term sick leave among the heads of unit of the committee; calls on the committee to report back on all achievements reached to reduce the staff absence rate;


### 27. welcomes the yearly savings amounting to eur 11 ,8 million as regards infrastructure and eur 0 ,72 million as regards rent , maintenance , consumables and staff due to the fact that the two committees are sharing resources in these areas; welcomes further that the annual budgetary savings as regards it due to the cooperation between the two committees amount to approximately eur 5 million for both committees; notes that another example of a clear synergy through the cooperation with parliament , which creates savings in terms of staff costs amounting to eur 3 ,3 million (2016 salary levels) , is the committee’s use of the european parliamentary research service (36 committee posts were transferred to the eprs for this purpose); ### (does not affect the english version.)


### 28. calls on the committee to analyse further the situation in order to identify additional areas for joint services with the committee of the regions; highlights that this kind of interinstitutional cooperation can significantly reduce the overall expenditure of the committee; calls on the committee to inform parliament’s committee on budgetary control on any results achieved; ### (does not affect the english version.)


### 29. notes that the exchange of the b 68 and tr 74 buildings for the vma building will result in a loss of office space and , thus , a need to find extra offices to accommodate around 200 staff members after the exchange; notes that a joint committee working group has recently been established which will prepare a further analysis in order to find adequate solutions; welcomes that the administration is keeping all stakeholders informed via staff meetings and through the management of the concerned services and will take into consideration the concerns and suggestions put forward; ### 29. notes that the agreement between the committee , the committee of the regions 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;


### 29. notes that the exchange of the b 68 and tr 74 buildings for the vma building will result in a loss of office space and , thus , a need to find extra offices to accommodate around 200 staff members after the exchange; notes that a joint committee working group has recently been established which will prepare a further analysis in order to find adequate solutions; welcomes that the administration is keeping all stakeholders informed via staff meetings and through the management of the concerned services and will take into consideration the concerns and suggestions put forward; ### 29. notes that the exchange of the b 68 and tr 74 buildings for the vma building will result in a loss of office space and , thus , a need to find extra offices to accommodate around 200 staff members after the exchange; notes that a committee working group has recently been established which will prepare a further analysis in order to find adequate solutions; welcomes that the administration is keeping all stakeholders informed via staff meetings and through the management of the concerned services and will take into consideration the concerns and suggestions put forward;


### 36. notes the committee’s willingness to improve its working methods by changing the system of requiring one signature to confirm the presence of members in meetings to a system requiring two signatures , one at the beginning of the meeting and one at the end of the meeting; notes that the committee will further study practices and experiences at parliament and other union institutions and bodies regarding the presence record and will benchmark the best practices; asks the committee to report back on any achievements in its next annual activity report; ### 36. notes the committee’s willingness to improve its working methods by further studying practices and experiences at parliament and other union institutions and bodies regarding the presence record and will benchmark the best practices; asks the committee to report back on any achievements in its next annual activity report;


### 36. notes the committee’s willingness to improve its working methods by changing the system of requiring one signature to confirm the presence of members in meetings to a system requiring two signatures , one at the beginning of the meeting and one at the end of the meeting; notes that the committee will further study practices and experiences at parliament and other union institutions and bodies regarding the presence record and will benchmark the best practices; asks the committee to report back on any achievements in its next annual activity report; ### (does not affect the english version.)


### 40. 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 readiness of the committee to follow this best practise which should help to support the request to shorten the timeline for the discharge procedure; ### 40. 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 institution with more time to go in depth and better conduct the discharge procedure;


### 1. regrets , as an overall remark , that chapter 10 ‘administration’ of the annual report of the court of auditors (the ‘court’) has a rather limited scope and conclusions , even if heading 5 “administration” of the multiannual financial framework is considered low risk; ### deleted


### 2. considers that the audit work under chapter 10 of the court’s annual report should be better balanced among the union institutions as well as going beyond compliance requirements; ### deleted


### 4. notes also that the court did not report any specific issues for the eeas for the second consecutive year; ### 4. notes with satisfaction that the court did not report any specific issues for the eeas for the second consecutive year;


### 12. notes with concern the irregularities on the building administration policy of the eeas; stresses the need for sufficient explanation of accusations of eeas being involved in corruptive cases related to its building administration policy when buying , renting or managing buildings; calls on the eeas to provide eventually sufficient explanation on such tenders; ### 12. notes the complexity of the building administration policy in the light of the eeas' mission; stresses the need for sufficient explanation to be provided by eeas related to its building administration policy when buying , renting or managing buildings; in this context , welcomes its continuous efforts to implement the court's recommendations included in the special report 07/2016 "the european external action service's management of its buildings around the world" reflected in the action plan adopted in december 2017; encourages the eeas to pursue this direction in the future;


### 13. calls on the eeas to commit for the next discharge to send to the budgetary control committee more information explaining the context and coverage of the building costs; ### 13. calls on the eeas to commit for the next discharges to keep sending its working document on eeas' building policy to the budgetary control committee , including information explaining the context and coverage of the building costs; takes note of the exhaustive and detailed information about the eeas' building policy provided through the written questionnaires;


### 20. takes note of a rate of anomalies detected in ex ante verifications of commitments and payments (respectively 209 errors out of 1041 and 258 of 1841); regrets the recurrent nature of the errors detected , i.e. mainly the unavailability of supporting documents when financial operations are presented to ex ante financial verification; invites the eeas also to continue providing specific support for all value public procurement in delegations; ### 20. takes note of a rate of anomalies detected in ex ante verifications of commitments and payments (respectively 209 errors out of 1041 and 258 of 1841); regrets the recurrent nature of the errors detected , i.e. mainly the unavailability of supporting documents when financial operations are presented to ex ante financial verification; invites the eeas also to continue providing specific support for all value public procurement in delegations; welcomes the implementation of financial e-workflows at headquarters by the end of 2019 intended to contribute to a reduction of the level of errors in general terms;


### 24. welcomes the eeas efforts to foster the sense of accountability of newly appointed heads of delegation for the sound financial management of union funds falling under their operational responsibilities alongside their political mandate; considers that this also concerns all the actors within foreign affairs such as eu special representatives , eu special envoys , heads of military operations and heads of civilian missions; ### (does not affect the english version.)


### 26. notes that only two delegations provided reservations , i.e. delegation to syria , as in 2017 , and the delegation to the council of europe in strasbourg for non-compliance of implemented contracts with procurement rules; ### 26. notes that only two delegations provided motivated reservations , i.e. delegation to syria , as in 2017 , and the delegation to the council of europe in strasbourg for non-compliance of implemented contracts with procurement rules; encourages the eeas to continue the ongoing full review of all contracts to ensure compliance with the financial rules;


### 28. remains concerned at continuing imbalances in the staffing profile of the eeas as regards nationality; notes that at the end of 2017 member states’ diplomats represented 32 ,83 % of the overall administrator staff of the eeas (i.e. 307 persons) , at the end of 2016 , 31 ,7 % of the staff of the eeas came from the member states compared to 32 ,9 % in 2015 in comparison to 33 ,8 % in 2014; ### deleted


### 29. stresses that the eeas , despite repeated calls , still does not meet the requirements for geographical balance and is significantly disproportionate while having heads of delegation from belgium (9) , germany (15) , france (16) , italy (21) , poland (5) , czech republic (2); notes , in particular , the increased number of italian heads of delegation over the last two years; ### 29. remains concerned at imbalances in the staffing profile of the eeas as regards nationality; stresses that the eeas , despite repeated calls , still does not meet the requirements for geographical balance and is significantly disproportionate while having heads of delegation from belgium (9) , germany (15) , france (16) , italy (21) , poland (5) , czech republic (2);


### 30. urges to enhance the geographical balance within the eeas; reiterates the importance of appropriate and meaningful presence of nationals from all the member states; stresses that the eeas must ensure that all member states are adequately represented by respecting the competences and merits of the candidates; ### 30. urges to enhance the geographical balance within the eeas; reiterates the importance of appropriate and meaningful presence of nationals from all the member states; stresses that the eeas must ensure that all member states are adequately represented while respecting the competences and merits of the candidates; therefore encourages the eeas to carry on interacting with member states to promote its posts among the national diplomat networks;


### 31. notes that the overall numerical gender balance almost reached parity in the overall number of posts occupied with 47 ,4 % being women; invites however the eeas to continue to further reduce existing qualitative imbalances at all levels , functions and in different categories , especially for administrator positions with currently 34 ,92 % being occupied by women; ### 31. notes with satisfaction that the overall numerical gender balance almost reached parity in the overall number of posts occupied with 47 ,4 % being women; invites however the eeas to continue to further reduce existing qualitative imbalances at all levels , functions and in different categories , especially for administrator positions with currently 34 ,92 % being occupied by women; encourages the eeas to keep working on the array of measures taken to support gender balance and increase diversity , such as the network for women in pre-management posts and the dedicated trainings for women in management and those aspiring to management;


### 41. considers useful to improve the management tools of workload alongside an action plan to attract and retain people taking into account various professional needs , experience and nationalities; welcomes the human resources report and invites the eeas to clearly state its institutional needs (or new required expertise) and identify its workforce risks at corporate level that could hinder the eeas achievement of policies objectives; ### 41. considers useful to improve the management tools of workload alongside an action plan to attract and retain people taking into account various professional needs , experience and nationalities; welcomes the human resources report and invites the eeas to clearly state its institutional needs (or new required expertise) and identify its workforce risks at corporate level that could hinder the eeas achievement of policies objectives; supports the eeas's measures undertaken to address the increasing workload because of the staff cuts;


### 42. notes the 135 mediation cases treated in 2018 concerning delegations and headquarters; calls on the eeas , in particular the mediation service now reporting directly to the secretariat general , to continue giving the highest priority to this issue in the resource management; reiterates the importance of developing a culture of zero tolerance towards harassment with a strict following up on reported cases; ### 42. notes the 135 mediation cases treated in delegations and headquarters in 2018 concerning either unsolved disagreements around rights and obligations or different kinds of conflict at work including alleged psychological and sexual harassment; calls on the eeas , in particular the mediation service now reporting directly to the secretariat general , to continue giving the highest priority to this issue in the resource management; reiterates the importance of developing a culture of zero tolerance towards harassment with a strict following up on reported cases and thus , notes with satisfaction the anti-harassment awareness raising initiative launched in 2018 by the eeas secretary general;


### 46. supports the launching of an internal audit on the recruitment and management of local agents to remedy certain weaknesses found by the court in the recruitment procedures of local agents in delegations (i.e. a lack of transparency as regards certain steps of the procedure); ### 46. takes note of the important changes on the recruitment and management of local agents to remedy certain weaknesses found by the court in the past and requested by the parliament through the discharge process; welcomes the dissemination of a detailed administrative guidance and best practices on how to conduct recruitment procedures to ensure openness , fairness and transparency; welcomes also the measures regarding the access to complementary eu social security cover , to improved employment benefits for local agents and the greater flexibility for the eu as employer to keep up with employment market norms;


### 48. draws attention to the findings and recommendations of the special report 15/2018 ‘strengthening the capacity of the internal security forces in niger and mali: only limited and slow progress’; calls on the eeas (i) to take measures to improve the operational efficiency of the missions by providing adequate practical guidance and enough support , (ii) to improve the occupancy rate of staff posts in the missions , (iii) to set mandates and budgets to match operations and devise a common , comprehensive exit strategy clearly defining roles and responsibilities in the winding-up of the common security and defence policy missions , (iv) to increase the focus on sustainability aspects and (v) to improve performance indicators and the eeas impact assessments to adequately monitor and evaluate the achievement of tasks; ### (does not affect the english version.)


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


### b. whereas following the adoption of council regulation (eu) no 557/201413in may 2014 the innovative medicines initiative 2 joint undertaking ('imi 2 joint undertaking') replaced the imi joint undertaking in june 2014 with the aim of finalising research activities of the seventh framework programme and extended the lifetime of the joint undertaking itself until 31 december 2024; ### b. whereas following the adoption of council regulation (eu) no 557/201413 in may 2014 the innovative medicines initiative 2 joint undertaking ('imi 2 joint undertaking') has been introduced for a period up to 31 december 2024; whereas it replaces and follows the imi joint undertaking in june 2014 with the aim of finalising research activities under the seventh framework programme and launching a new project in the horizon 2020 framework;


### 5. notes that imi joint undertaking utilisation rates for payment appropriations for the seventh framework programme projects were 88% , an improvement from the previous period when the utilisation rates stayed below 75 % for four consecutive years; ### 5. notes that in 2018 imi joint undertaking utilisation rates for payment appropriations for the seventh framework programme projects were 88% , an improvement from the previous period when the utilisation rates stayed below 75 % for four consecutive years; further notes that the implementation rate for payment appropriations under horizon 2020 was 86% and that in 2018 the implementation of commitment and payment appropriations for administrative and operational expenditure was greater than in 2017;


### 7. notes that , at the end of 2018 , the unused payment appropriations carried forward from previous years amounted to eur 56 100 000 , and imi 2 joint undertaking’s governing board approved a budget amendment in december 2018 in order to reduce the new payment appropriations of the year by eur 36 300 000; notes with concern the court’s findings that , while the situation has improved following the imi 2 joint undertaking’s implementation of several corrective measures , weaknesses regarding the planning and monitoring of the need for new payment appropriations persist; ### 7. notes that , in 2018 , three budget amendments were adopted by the imi 2 joint undertaking’s governing board:


### recruitment ### staff and recruitment


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


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


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


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


### d. whereas achieving good performance with simplification processes involves regularly assessing inputs , outputs , outcomes and impacts through performance audits; ### d. whereas eu budget supports shared objectives and helps to tackle common challenges and whereas good performance is a precondition for achieving results and priorities , simplification regular assessment inputs , outputs , outcomes and impacts through performance audits are essential elements for the performance based budgeting;


### e. whereas according to article 83 of the tfeu corruption is one of the particularly serious crimes with a cross-border dimension; ### e. whereas according to article 83 of the tfeu corruption is one of the particularly serious crimes with a cross-border dimension which has its negative effect on the eu financial interests;


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


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


### 1. observes the permanent modification of fraud methods and new patterns of fraud , with a strong transnational dimension and with cross-border fraud schemes (i.e. fraud in the promotion of agricultural products; shell companies; evasion of custom duties through the undervaluation of textiles and footwear entering the union and going through customs clearance in several member states; e-commerce; and counterfeiting); ### 1. observes with great concern the permanent modification of fraud methods and new patterns of fraud , with a strong transnational dimension and with cross-border fraud schemes (i.e. fraud in the promotion of agricultural products; shell companies; evasion of custom duties through the undervaluation of textiles and footwear entering the union and going through customs clearance in several member states; e-commerce; and counterfeiting) , which negatively affect the revenue side of the eu budget and which require new coordinated response at eu and national level;


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


### 5. notes that the number of fraudulent irregularities reported in 2018 (1 152 cases) remained stable as compared with 2017; regrets that the financial amounts involved increased by a significant 183 % , mostly related to cohesion policy expenditure; ### 5. notes that the number of fraudulent irregularities reported in 2018 (1 152 cases) remained stable as compared with 2017; regrets , however , that the amounts involved increased by a significant 183 %; this increase is due , to a large extent , to two fraudulent irregularities concerning cohesion policy expenditure; stresses the need to recuperate these high amounts as soon as possible;


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


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


### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; regrets that to reduce the administrative burden on member state authorities , eu law obliges them only to report fraudulent or non-fraudulent irregularities involving more than eur 10 000 in eu money; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported; ### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; notes that to reduce the administrative burden on member state authorities , the common provisions regulation 1303/2013 requires from them only to report fraudulent or non-fraudulent irregularities involving more than eur 10 000-contributionfrom esif ; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold , which are disbursed as entitlement payments (based on meeting certain conditions) , and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported , notes , however , the court of auditors’ observation in its annual reports for 2017 and 2018 that entitlement payments are less prone to errors than cost reimbursement , which is the disbursement methods for projects above eur 10 000;


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


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


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


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


### 12. calls for measures to fully ensure the data protection of economic operators under investigation listed in the new transaction network analysis (tna) software; ### 12. notes furthermore the measures introduced with the modified council regulation 904/2010 to maximise the new transaction network analysis (tna) software potential to identify fraudulent networks across the whole eu; calls the data protection of economic operators under investigation listed in the new transaction network analysis (tna) software to be fully ensured;


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


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


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


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


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


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


### expenditure fraud ### expenditure


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


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


### 24. stresses the importance of respective management and close surveillance of the grants distributed under the programmes of the esifs (the european structural and investment funds , i.e. the european regional development fund , the european social fund , the cohesion fund , the european agricultural fund for rural development , the european maritime and fisheries fund , the amif (asylum , migration and integration fund) , the fead (fund for european aid to the most deprived) , and the egf (european globalisation adjustment fund)) , in the interests of efficient non-inflationary budgeting of the funds and fraud avoidance; ### deleted


### 25. notes that , with regard to two of the policies most affected by fraud , 249 fraudulent irregularities were registered in 2018 (-6 %) for the common agricultural policy , involving a total of eur 63.3 million (+10 %) , and 363 , again in 2018 (+5 %) , for cohesion policy , the total amount involved being eur 959.6 million (+199 %); ### 25. notes that , with regard to two of the policies most affected by fraudulent irregularities , 249 fraudulent irregularities were registered in 2018 (-6 %) related to the common agricultural policy , for a total of eur 63.3 million (+10 %) , and 363 (+5 %) , for cohesion policy , for a total amount of eur 959.6 million (+199 %); notes , regarding cohesion policy , that this increase was mainly due to two irregularities involving very high sums by one ms and that this fluctuation should be seen and understood in this context;


### 26. regrets that for the cap the ‘fraud frequency level’ (ffl) stands at 10 % , while the ‘fraud amounts level’ is about 23 %; notes with dismay that the ‘fraud detection rate’ (fdr) is only 0.11 % , while the ‘irregularity detection rate’ is 0.37 %; ### 26. notes that for the cap for the reporting years 2014-2018 the ‘fraud frequency level’ (ffl) representing the percentage of cases qualified as suspected fraud and established fraud in relation to the total number of reported irregularities stands at 10 % , that ‘fraud amounts level’ is about 23 % of the total financial amount affected by irregularities; notes further that the ‘fraud detection rate’ (fdr) representing the percentage of total financial amount affected by suspected and established fraud in relation to the total expenditure is only 0.11 % , while the ‘irregularity detection rate’ representing the percentage of total financial amount affected by irregularities in relation to the total expenditure is 0.37 %;