### 16. appreciates olafʼs long-term intensive investigative activity covering many politically controversial and complex cases; regrets that the indictment rate following recommendations by olaf to member states decreased from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period; further notes that the extent to which financial amounts recommended for recovery are actually recovered has not been assessed in recent years , and that the most recent assessment covering the years 2009 to 2016 indicates a recovery rate of 21 %; calls on olaf and the commission to investigate the underlying reasons and calls on the member states to cooperate closely with eu bodies to ensure that funds misused by organised crime and oligarchs are recovered; ### 16. recognises the work of olaf and calls for increased efforts and vigilance in relation to the cases of conflict of interest and against oligarch structures , especially in certain member states where these cases are prevalent; appreciates olafʼs long-term intensive investigative activity covering many politically controversial and complex cases; regrets that the indictment rate following recommendations by olaf to member states decreased from 53 % in the 2007-2014 period to 37 % in the 2016-2020 period; further notes that the extent to which financial amounts recommended for recovery are actually recovered has not been assessed in recent years , and that the most recent assessment covering the years 2009 to 2016 indicates a recovery rate of 21 %; calls on olaf and the commission to investigate the underlying reasons and calls on the member states to cooperate closely with eu institutions and bodies to ensure that funds misused by organised crime and oligarchs are recovered;


### 17. emphasises the importance and added value of the newly established eppo; appreciates the eppoʼs endeavours to become operational under very challenging circumstances; calls on the commission to assist the eppo in solving the problem of diverging implementation of the pif directive by different member states; underlines that the outcome of the cooperation between the eppo and the member states is also crucial in order to assess the proper functioning of the management and control systems for the purpose of audit arrangements; ### 17. emphasises the key role and added value of the newly established eppo in the protection of the eu’s financial interests; deeply regrets that there are still five member states not participating in eppo; encourages these member states to join eppo; appreciates the eppoʼs endeavours to become operational under very challenging circumstances; calls on the commission to assist the eppo in solving the problem of diverging implementation of the pif directive by different member states; underlines that the outcome of the cooperation between the eppo and the member states is also crucial in order to assess the proper functioning of the management and control systems for the purpose of audit arrangements;


### 19. commends the invaluable work carried out by olaf , the eppo and europol in combating fraud , money laundering and tax evasion , and stresses that these institutions are chronically understaffed and lacking financial resources due to the unwillingness of the council as one of the budgetary authorities to authorise sufficient human and financial resources during the annual budgetary procedure; calls therefore on the council to review its position and allow for increased financing of human resources for these agencies and offices , enabling them to carry out their important mission in an appropriate and effective way; ### 19. commends the invaluable work carried out by olaf , the eppo and europol in combating fraud , money laundering and tax evasion , and stresses that these institutions are chronically understaffed and lacking financial resources due to the unwillingness of the council as one of the budgetary authorities to authorise sufficient human and financial resources during the annual budgetary procedure; welcomes the increase of eppo’s budget by eur 3.8 million in the annual budgetary procedure for the year 2022; calls on the council to allow for increased financing of financial and human resources for these agencies and offices in the future , enabling them to fulfil their important mission in an appropriate and effective way;


### 23. deplores that since 1 january 2021 , the commission has been unable to take any appropriate action to apply the conditionality regulation , which entered into force on that day; strongly regrets that after months of debating , parliament has been forced to take legal action against the commission under article 265 tfeu for failure to apply the conditionality regulation; ### 23. deplores that since 1 january 2021 , the commission has been unable to take any appropriate action to apply the conditionality regulation , which entered into force on that day; strongly regrets that after months of the commission's inaction , parliament has been forced to take legal action against the commission under article 265 tfeu for failure to apply the conditionality regulation;


### 27. calls on the commission to insist on a strict and rigorous implementation of the applicable rules , to use all available sources and to employ efficient management and control systems to address risks of fraud and conflict of interest , and to better monitor the situation of agriculture paying agencies and their formal and informal independence; is of the view that substantive auditing and controls both on the national and european level are key conditions for the protection of the eu funds; finds it worrying that the new cap proposal does not strengthen the role of controlling systems at european level; ### 27. calls on the commission to insist on a strict and rigorous implementation of the applicable rules , to use all available sources and to employ efficient management and control systems to address risks of fraud and conflict of interest , and to better monitor the situation of agriculture paying agencies and their formal and informal independence; is of the view that substantive auditing and controls both on the national and european level are key conditions for the protection of the eu funds; deplores the insufficient progress in the fight against oligarch structures in the new cap , such as the limited information and transparency on final and ultimate beneficiaries and keeping up the voluntary nature of capping which hinders the fairer distribution of agricultural funds; finds it worrying that the new cap does not strengthen the role of controlling systems at european level;


### 28. points out that under the rrf regulation , which forms part of the mff 2021-2027 package , the member states have to ensure the effective prevention , detection and correction of conflicts of interest , corruption and fraud , and avoidance of double funding; stresses that they are also required to explain the relevant arrangements in their recovery and resilience plans and include a summary of the consultation process at national level as well as a presentation of the controls and audit system put in place to ensure that the financial interests of the eu are protected; ### 28. points out that under the rrf regulation , which forms part of the mff 2021-2027 package , the member states have to ensure the effective prevention , detection and correction of conflicts of interest , corruption and fraud , and avoidance of double funding; stresses that they are also required to explain the relevant arrangements in their recovery and resilience plans and include a summary of the consultation process at national level as well as a presentation of the controls and audit system put in place to ensure that the financial interests of the eu are protected; calls on the council not to adopt any financial support to member states where all legal , social and policy conditionalities for support are not fulfilled , with special regard to the existence of effective systems for the detection , prevention and correction of irregularities and fraud , as well as the functioning of the rule of law;


### 30. regrets that data for identifying businesses and their beneficial owners is not easily or sometimes even at all accessible , since neither the cap nor cohesion policy reporting systems contain information on the ultimate beneficiaries; ### 30. regrets that data for identifying businesses and their beneficial owners is not easily or sometimes even at all accessible , since neither the cap nor cohesion policy reporting systems contain information on the final and ultimate beneficiaries;


### 3. acknowledges that the institute uses key performance indicators at the level of the institute and of the knowledge and innovation community (kic); notes that regarding the kic’s key performance indicators the institute measured its performance by traditional horizon 2020 key performance indicators , such as time-to-grant and time-to-pay; ### 3. acknowledges that the institute uses key performance indicators at the level of the institute and of the knowledge and innovation community (kic); notes that regarding the kic’s key performance indicators the institute measured its performance by traditional horizon 2020 key performance indicators , such as time-to-grant and time-to-pay; notes that , as a follow-up to the institute’s mid-term evaluation by the commission and the eit impact study , the institute is currently working on establishing an impact framework to measure the socio-economic impact of the kic activities;


### 11. acknowledges the institute’s existing measures and ongoing efforts to secure transparency , prevention and management of conflicts of interest , and to ensure the protection of whistleblowers; notes that the institute published the declarations of conflicts of interest and cvs of its management board and senior management on its website; ### 11. acknowledges the institute’s existing measures and ongoing efforts to secure transparency , prevention and management of conflicts of interest , and to ensure the protection of whistleblowers; welcomes that the institute published the declarations of conflicts of interest and cvs of its governing board and senior management on its website;


### 16. notes that the institute improved its presence on social media , increasing its overall engagement on various social media platforms; further , notes that institute efforts to achieve cost-effective and environment-friendly working place; call on the institute to continue to improve its social media presence and its strategy for sustainable development; ### 16. welcomes that the institute improved its presence on social media , increasing its overall engagement on various social media platforms; further , notes that institute efforts to achieve cost-effective and environment-friendly working place; call on the institute to continue to improve its social media presence and its strategy for sustainable development;


### 17. notes the institute’s implementation process of the general information security policy , including the ict aspects of cyber security; calls on the institute to report on the outcome of the process; ### 17. welcomes the institute’s efforts to increase cyber security and data protection; notes the institute’s implementation process of the general information security policy , including the ict aspects of cyber security; calls on the institute to report on the outcome of the process;


### 1. acknowledges that , in the opinion of the court , the european banking authority’s transactions underlying the annual accounts for the year 2019 are legal and regular in all material aspects; ### 1. highlights that , in the opinion of the court , the european banking authority’s transactions underlying the annual accounts for the year 2019 are legal and regular in all material aspects;


### 12. notes that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 49 % are female and 51 % are male; notes that 83 % of senior management is male and 17 % is female; ### 12. notes with satisfaction that the authority reported that it employs staff of 28 nationalities , of whom the authority reports that 50 % are female and 50 % are male; notes with concern that 83 % of senior management is male and 17 % is female; asks the authority to ensure gender balance at the senior management level in the future;


### 17. welcomes the extension of the scope of conflicts of interest to non-staff beyond the board of supervisors and management board , to include the anti-money laundering standing committee , the resolution committee and independent panels , including panels investigating breaches of union law; ### 17. notes with satisfaction that the declarations of interest and the cvs of the senior management and of all members of the management board are published on the authority’s website; welcomes the extension of the scope of conflicts of interest to non-staff beyond the board of supervisors and management board , to include the anti-money laundering standing committee , the resolution committee and independent panels , including panels investigating breaches of union law;


### 10. acknowledges the agency’s existing measures and ongoing efforts to secure transparency , prevention and management of conflicts of interest , and whistle-blower protection; notes that some of the agency’s administrative board members’ cvs and declarations of interest are not published on the agency’s website; ### 10. acknowledges the agency’s existing measures and ongoing efforts to secure transparency , prevention and management of conflicts of interest , and whistle-blower protection; notes that some of the agency’s administrative board members’ cvs and declarations of interest are not published on the agency’s website; calls on the agency to publish the cvs and the declarations of interest of all the members of the administrative board and to report to the discharge authority on the measures taken in this regard;


### c. whereas the eu has experienced severe under investment since the financial crisis while facing an urgent investment demand to cope with the required green and digital transformation of the economy; ### c. whereas the eu has experienced severe under investment since the financial crisis while facing an urgent investment demand to cope with the required green and digital transformation of the economy; priorities reflected also in the recovery and resilience facility , where 37% of funds should be allocated to green project while 20% will support the digital transition.


### c. whereas the eu has experienced severe under investment since the financial crisis while facing an urgent investment demand to cope with the required green and digital transformation of the economy; ### c. whereas the eu has experienced severe under investment since the financial crisis while facing an urgent investment demand to cope with the required green and digital transformation of the economy and society;


### f. whereas public policy goals such as social cohesion and sustainable development should be at the core focus and targets of the bank; ### f. whereas public policy goals such as territorial and social cohesion , youth unemployment , tackling povery and social exclusion and sustainable development should be at the core focus and targets of the bank;


### 7. notes that in 2019 the eib’s complaint mechanism has registered 84 new cases , handled 173 cases and closed 113 cases; invites the eib to continue its effort to enable the civil society to report cases of concern that will be dealt with in an effective and independent manner; ### 7. notes that in 2019 the eib’s complaint mechanism has registered 84 new cases , handled 173 cases and closed 113 cases; invites the eib to continue its effort to enable the civil society to report cases of concern that will be dealt with in an effective and independent manner; stresses the importance of monitoring how the complaint mechanism’s recommendation are implemented; calls on the eib to address the findings of the complaint mechanism with concrete actions;


### 9. welcomes eib group update on covid-19 in the eib financial report 2019 , shedding light on the emergency response package adopted in 2020 to support the sme and mid-cap sectors in the union , encompassing liquidity lines and guarantee schemes for banks and asset-backed securities purchase programs and considering the creation of a european guarantee fund (egf) focused on financing support to smes; urges the eib to require companies supported by the european guarantee fund or other funding programmes put in place to tackle the covid-19 crisis to comply with binding social and environmental conditions , including the adoption of decarbonisation plans , as to increase their resilience , and to refrain to pay out dividends , bonuses and share buy backs for at least the next 2 years after benefiting from support; ### 9. welcomes eib group update on covid-19 in the eib financial report 2019 , shedding light on the emergency response package adopted in 2020 to support the small and medium size enterprise sme and mid-cap sectors in the union , encompassing liquidity lines and guarantee schemes for banks and asset-backed securities purchase programs and considering the creation of a european guarantee fund (egf) focused on financing support to smes; urges the eib to require companies supported by the european guarantee fund or other funding programmes put in place to tackle the covid-19 crisis to comply with binding social and environmental conditions , including the adoption of decarbonisation plans , as to increase their resilience , and to refrain to pay out dividends , bonuses and share buy backs for at least the next 2 years after benefiting from support; in this light , welcomes eib’s board of directors decision approving a multi-beneficiary program loan of up to eur 5 billion covering all eu member states and creating the pan european guarantee fund up to eur 25 billion , mainly in the form of guarantees , to respond to the economic effects of the covid-19 pandemic; notes with appreciation that , the eib group has extended its contribution outside of the eu , with a focus on investments in the health and private sectors;


### 11. takes note of the results presented in the european investment advisory hub report 2019; commends the positive impact of the european investment advisory hub (eiah); calls to further strengthen the eib’s in-house financial and capacities to ensure long-lasting commitment to the implementation and long-term financing horizon of eu missions such as cancer , adapting to climate change , protecting our oceans , living in greener cities and ensuring soil health and food; welcomes that in following up eca’s recommendation a ‘study on the root causes of the geographical spread of efsi supported investment in response to recommendation 5 of the european court of auditors [click and drag to move] ‘ performance audit on efsi’ was presented in july 2019; takes note of the conclusions of this analysis; observes that the efsi steering board emphasised the importance of achieving wide geographical distribution of efsi investment to contribute to sustainable long-term economic convergence across the union; ### 11. takes note of the results presented in the european investment advisory hub report 2019; highlights the positive impact of the european investment advisory hub (eiah); calls to further strengthen the eib’s in-house financial and capacities to ensure long-lasting commitment to the implementation and long-term financing horizon of eu missions such as cancer , adapting to climate change , ensuring a fair transition in the regions most impacted by the green deal transformations , protecting our oceans , living in greener cities and ensuring soil health and food; welcomes that in following up eca’s recommendation a ‘study on the root causes of the geographical spread of efsi supported investment in response to recommendation 5 of the european court of auditors [click and drag to move] ‘ performance audit on efsi’ was presented in july 2019; takes note of the conclusions of this analysis; observes that the efsi steering board emphasised the importance of achieving wide geographical distribution of efsi investment to contribute to sustainable long-term economic convergence across the union;


### 13. welcomes the eib’s use of a progressively increasing shadow cost of carbon as part of the overall approach to ensure that eib operations are consistent with the 1.5˚c target; ### 13. welcomes the eib’s use of a progressively increasing shadow cost of carbon as part of the overall approach to ensure that eib operations are consistent with the 1.5˚c target , while ensuring a just transition towards a carbon-neutral economy that leaves no one behind;


### 21. notes that the financing provided within the union in 2019 for transport was higher than in 2018 (eur 9 325 million against eur 8 237 million in 2018) and that contraction of financing for road and motorways was offset by increases in financing of railways and air transport; stresses the importance of aligning the transport lending policy and the eib’s transport portfolio with the climate bank roadmap , in particular the decarbonisation of the transport sector by 2050; regrets the eib’s support in 2019 to airport expansions in several member states; welcomes the eib’s commitment to pull back from financing airport capacity expansion; calls for the upcoming revision of the transport lending policy to explicitly exclude financing of projects locking-in carbon intensive , in particular the expansion of airports and infrastructure for liquefied natural gas , to limit the financing of motorways; calls for the policy to increase support for modal shifts towards zero-carbon mobility both for freight and passengers at urban and inter-urban level , such as rail , safe cycling and clean public transport , in particular for underserved communities and localities , and for renewables-based electrification infrastructure; ### 21. notes that the financing provided within the union in 2019 for transport was higher than in 2018 (eur 9 325 million against eur 8 237 million in 2018) and that contraction of financing for road and motorways was offset by increases in financing of railways and air transport; stresses the importance of aligning the transport lending policy and the eib’s transport portfolio with the climate bank roadmap , in particular the decarbonisation of the transport sector by 2050; welcomes the eib’s commitment to pull back from financing airport capacity expansion; calls for the upcoming revision of the transport lending policy to explicitly exclude financing of projects locking-in carbon intensive , in particular the expansion of airports and infrastructure for liquefied natural gas , to limit the financing of motorways; calls for the policy to increase support for modal shifts towards zero-carbon mobility both for freight and passengers at urban and inter-urban level , such as rail , safe cycling and clean public transport , in particular for underserved communities and localities , and for renewables-based electrification infrastructure;


### 29. reiterates the importance of ethics , integrity , transparency and accountability of the eib group in all its operations and policies; ### 29. reiterates the importance of ethics , integrity , transparency , communication and accountability of the eib group in all its operations and policies;


### 34. regrets that eib still does not fully disclose the details of the beneficial ownership of its clients; observes that in some cases the data of the involved economic operators are not communicated by the promoters or financial intermediaries; stresses that the disclosure of beneficiaries and their beneficial ownership is in line with the existing legal framework; asks the eib to use the available tools and to implement the standards promoted by the 5th aml directive to make accessible such data; invites to explore which measures could be taken in case of unjustified refusal by some jurisdiction to provide such information; reiterates the need that eif compliance and eib occo work together to bring consistency to the design and implementation of the eib group policies in the sectors of anti-money laundering and combating terrorism financing; ### 34. regrets that eib still does not fully disclose the details of the beneficial ownership of its clients; stresses that in some cases the data of the involved economic operators are not communicated by the promoters or financial intermediaries; stresses that the disclosure of beneficiaries and their beneficial ownership is in line with the existing legal framework; asks the eib to use the available tools and to implement the standards promoted by the 5th aml directive to make accessible such data; invites to explore which measures could be taken in case of unjustified refusal by some jurisdiction to provide such information; reiterates the need that eif compliance and eib occo work together to bring consistency to the design and implementation of the eib group policies in the sectors of anti-money laundering and combating terrorism financing;


### 35. calls on the eib to finalise the revision of the eib group anti fraud policy (afp) launched in 2019 , in line with demands expressed by the european parliament; welcomes the intensive dialogue between eib and olaf on its updating; invites the eib to take advantage of the olaf’s support role , enhanced with the new commission anti-fraud strategy (cafs) adopted in april 2019; maintains that the eppo’s mandate should include the prosecution of criminal activities affecting the eib financing; ### 35. calls on the eib to finalise the revision of the eib group anti fraud policy (afp) launched in 2019 , in line with demands expressed by the european parliament; welcomes the intensive dialogue between eib and olaf on its updating; invites the eib to take advantage of the olaf’s support role , enhanced with the new commission anti-fraud strategy (cafs) adopted in april 2019; maintains that the eppo’s mandate should include the prosecution of criminal activities affecting the eib financing; calls for a stronger external scrutiny of eib by the court of auditors;


### 36. reiterates the importance of the involvement of local stakeholders when assessing impact of investments; emphasises that consultations must be inclusive of all the interested communities , accessible to vulnerable groups , tailored on peculiarities of the stakeholders and continuous throughout the project lifecycle; calls for respecting the principle of compliance with the principle of free , prior , and informed consent from all the affected communities (besides the indigenous population) in case of land and natural resource-based investments , asks the eib to report on the implementation of the above principles; ### 36. reiterates the importance of the involvement of relevant national , regional and local stakeholders , including climate experts , trade unions , civil society actor , business representatives , smes and academia when assessing impact of investments; emphasises that consultations must be inclusive of all the interested communities , accessible to vulnerable groups , tailored on peculiarities of the stakeholders and continuous throughout the project lifecycle; calls for respecting the principle of compliance with the principle of free , prior , and informed consent from all the affected communities (besides the indigenous population) in case of land and natural resource-based investments , asks the eib to report on the implementation of the above principles;


### 36. reiterates the importance of the involvement of local stakeholders when assessing impact of investments; emphasises that consultations must be inclusive of all the interested communities , accessible to vulnerable groups , tailored on peculiarities of the stakeholders and continuous throughout the project lifecycle; calls for respecting the principle of compliance with the principle of free , prior , and informed consent from all the affected communities (besides the indigenous population) in case of land and natural resource-based investments , asks the eib to report on the implementation of the above principles; ### 36. reiterates the importance of the involvement of local stakeholders when assessing impact of investments; including through transparent communication , as well as the importance of assessing the needs and expectations of the people impacted by the project; emphasises that consultations must be inclusive of all the interested communities , accessible to vulnerable groups , tailored on peculiarities of the stakeholders and continuous throughout the project lifecycle; calls for respecting the principle of compliance with the principle of free , prior , and informed consent from all the affected communities (besides the indigenous population) in case of land and natural resource-based investments , asks the eib to report on the implementation of the above principles;


### 37. points out that the union has increasingly made use of financial instruments and budgetary guarantees provided to the eib group; recalls that , at present , the eib group operations not financed by the union budget , but which still serve the same union objectives , do not come under the court’s audit mandate; points out that this results in the court being unable to provide a complete overview of the links between the eib group operations and the union budget; asks for a memorandum of understanding between the eib group and the parliament to improve parliament’s access to eib documents and data related to strategic orientation and financing policies in order to strengthen the bank’s accountability; asks for the revision of the current tripartite agreement between the commission , eib and the court with a view to define rules of engagement which enhance the role of the court and further strengthen its auditing powers regarding eib operations financed with eib’s share capital; ### 37. points out that the union has increasingly made use of financial instruments and budgetary guarantees provided to the eib group; recalls that , at present , the eib group operations not financed by the union budget , but which still serve the same union objectives , do not come under the court’s audit mandate; points out that this results in the court being unable to provide a complete overview of the links between the eib group operations and the union budget; calls on the eib group to improve its accountability on these issues and suggests the idea of a quarterly dialogue with relevant committees of the parliament to participate to the investment strategy of the eib and ensure adequate oversight; stresses the importance of greater parliament scrutiny over decision of the eib board of directors and points to the possibility of parliament having observer status in the board’s meetings to ensure better information sharing demands from the commission to increase its transparency towards parliament on the positions it takes in the eib board of directors; asks for a memorandum of understanding between the eib group and the parliament to improve parliament’s access to eib documents and data related to strategic orientation and financing policies in order to strengthen the bank’s accountability; asks for the revision of the current tripartite agreement between the commission , eib and the court with a view to define rules of engagement which enhance the role of the court and further strengthen its auditing powers regarding eib operations financed with eib’s share capital;


### b. whereas with regard to budget implementation , the application of that principle implies that citizens should know where , and for what purpose , funds are spent by the union; ### b. whereas with regard to budget implementation , the application of that principle implies that european citizens should know where , and for what purpose , funds are spent by the union;


### c. whereas public knowledge about the spending of union funds is essential for the acceptance of this spending and is also crucial in order to ensure accountability and ensure better control of spending including avoidance of misuse and of conflicts of interests; ### c. whereas public knowledge about the spending of union funds is essential for the acceptance of this spending and is also crucial in order to ensure accountability , credibility and ensure better control of spending including avoidance of misuse , fraud , corruption and of conflicts of interests;


### f. whereas there are currently major differences in how these systems are designed , how they work and how to retrieve information from them; ### f. whereas there are currently major differences in how these systems are designed , how they work and how to retrieve and share information from them;


### g. whereas there are many systems that do not include unique identification numbers for natural persons and companies; ### g. whereas there are many systems that do not include unique identification numbers for physical persons and companies;


### h. whereas for companies the current systems in most cases do not contain information about the owner or owners of the companies; ### h. whereas for companies the current systems in most cases do not contain information about the owner or owners of the companies , and their beneficial owners;


### j. whereas parliament in 2020 initiated a study with a view to identify the 50 largest beneficiaries of cap and structural funds in each member state based on publicly available information , which has provided interesting findings but also has illustrated how difficult it is to identify many final beneficiaries; ### j. whereas parliament in 2020 initiated a study with a view to identify the 50 largest beneficiaries of cap and structural funds in each member state based on publicly available information , which has provided interesting findings but also has illustrated how difficult it is still to identify clearly many final beneficiaries;


### l. whereas some companies and natural persons operate in more than one member state; ### l. whereas some companies and natural persons operate in more than one member state and company structures can be highly complex and opaque;


### l. whereas some companies and natural persons operate in more than one member state; ### l. whereas some companies and physical persons operate in more than one member state;


### n. whereas all these factors illustrate that there is an urgent need to create a standardised union-wide interoperable digital system for member states‘ implementing authorities to report about the beneficiaries of cap and structural and cohesion funds in order to enable national control and audit authorities , union institutions and the public to obtain reliable information about the identity of final beneficiaries , how much they receive and from which funds; ### n. whereas all these factors illustrate that there is an urgent need to create a standardised union-wide interoperable digital system for member states‘ implementing authorities to report about the beneficiaries of cap and structural and cohesion funds in order to enable national control and audit authorities , union institutions and bodies , the eca , olaf and eppo to obtain complete and reliable information about the identity of final beneficiaries , how much they receive and from which funds;


### n. whereas all these factors illustrate that there is an urgent need to create a standardised union-wide interoperable digital system for member states‘ implementing authorities to report about the beneficiaries of cap and structural and cohesion funds in order to enable national control and audit authorities , union institutions and the public to obtain reliable information about the identity of final beneficiaries , how much they receive and from which funds; ### n. whereas all these factors illustrate that there is an urgent need to create a single standardised union-wide interoperable digital system for member states‘ implementing authorities to report about the beneficiaries of cap , structural and cohesion funds and all the other funds in order to enable national control and audit authorities , union institutions and the public to obtain reliable information about the identity of final beneficiaries , how much they receive and from which funds;


### o. whereas such a system should ensure data format harmonisation , be machine readable , contain unique identification numbers , include search and sort functions and be interoperable so that data can be aggregated not only in respect of one policy or fund but across all policies , funds and member states; ### o. whereas such a system should ensure data format harmonisation , be machine readable , contain unique identification numbers , include search and sort functions and be interoperable so that data can be aggregated not only in respect of one policy or fund but across all policies , funds and member states and should concern direct , indirect and also shared management;


### s. whereas public entities are often the direct recipients of money from cap or structural funds which is then paid to other recipients as part of a specific program implementation; whereas in such situations the public entity should also be obliged to report about who the final recipients of the money have been; ### s. whereas public entities are often the direct recipients of money from cap or structural funds which is then paid to other recipients as part of a specific program implementation; whereas in such situations the public entity should also be obliged to report about who the final recipients of the money have been; whereas the digital system should include interoperability inter alia with internal systems of relevant national bodies and authorities , managementand paying authorities , as well as national public procurement and tender databases;


### t. whereas such an interoperable system should respect gdpr rules and reasonable “de minimis rules”; ### t. whereas such an interoperable system should respect gdpr rules and reasonable “de minimis rules” for the publication of data;


### v. whereas rules on transparency concerning beneficiaries of funds from shared management policies should as far as possible be harmonised with rules concerning beneficiaries of funds in direct management; ### v. whereas rules on the publication of data concerning beneficiaries of funds from shared management policies should as far as possible be harmonised with rules concerning beneficiaries of funds in direct management;


### 3. considers that ensuring trust in the financial management of the union funds is essential for overall trust in the union institutions and thereby in the project of further european integration; ### 3. considers that ensuring trust in the financial management of the union funds is essential for overall trust in the union institutions and thereby the credibility in the project of further european integration;


### 5. is of the firm opinion that the most efficient and effective way to ensure enhanced protection of union finances and enable further transparency is to create an integrated , interoperable and harmonised system to collect , monitor and analyse information about final beneficiaries in all member states. ### 5. is of the firm opinion that the most efficient and effective way to further enhance protection of union finances and enable even closer scrutiny is to create an integrated , interoperable and harmonised system to collect , monitor and analyse information about final beneficiaries in all member states;


### 8. underlines that transparency about final beneficiaries will ensure that auditing , control and discharge authorities in national administrations , the commission , the council and the parliament will have much better and more accurate possibilities to ensure that money is being spent efficiently according to rules and policy ambitions; ### 8. underlines that transparency about final beneficiaries will ensure that auditing , control and discharge authorities in national administrations , the commission , the council and the parliament will have much better and more accurate possibilities to ensure that money is being spent efficiently according to rules and policy ambitions; emphasises that also the eca , olaf and eppo will be able to fulfil their respective responsibilities with greater efficiency and accuracy if given full access to complete and reliable information;


### 9. underlines furthermore , that transparency about final beneficiaries will give journalists , civil society representatives and the general public much better possibilities to raise legitimate questions and concerns and thereby to expose potential cases of misuse or fraud of union funds; ### 9. underlines furthermore , that a more coherent and eu wide publication of data about final beneficiaries will give journalists , civil society representatives and the general public much better possibilities to raise legitimate questions and concerns and thereby to expose potential cases of misuse or fraud of union funds;


### 10. considers that the present situation where it is impossible to get a reasonably complete picture about who is receiving how much from especially shared management funds is unacceptable and needs to be changed as soon as possible to increase the efficiency of union funds; ### 10. considers that the present situation where it is impossible to get a reasonably complete picture about who is receiving how much from especially shared management funds , including particularly the lacking possibility to aggregate individual amounts concerning the same direct and/or final beneficiary and/or beneficial owner , is unacceptable and needs to be changed as soon as possible to increase the efficiency of union funds;


### 15. underlines that the revision should further ensure that when the direct recipient of union funds is a company it should be ensured that it is possible to identify the owners of that company; ### 15. underlines that the revision should further ensure that when the direct recipient of union funds is a company it should be ensured that it is possible to identify the beneficial owners of that company;


### 16. underlines that in situations where the direct recipient is a company which is owned by another company , it should be ensured that it is possible to identify the owners of the second company also , and that this obligation should continue to apply no matter how many companies are involved; ### 16. underlines that in situations where the direct recipient is a company which is owned by another company , it should be ensured that it is possible to identify the beneficial owners of the second company also , and that this obligation should continue to apply no matter how many companies are involved;


### 18. notes that the obligation of being able to identify the owners of the company should also apply when a company is located in a non-union country; ### 18. notes that the obligation of being able to identify the beneficial owners of the company should also apply when a company is located in a non-union country;


### 19. notes that the revision of the financial regulation should also ensure that public entities , which are the direct recipients of union funds , should be obliged to report concerning the final beneficiaries of the funds , i.e. if it is natural or legal persons other than the public entity itself; ### 19. notes that the revision of the financial regulation should also ensure that public entities , which are the direct recipients of union funds , should be obliged to report concerning the final beneficiaries of the funds , i.e. if it is natural or legal persons other than the public entity itself; underlines the necessity for the digital system to include interoperability with internal systems of relevant national bodies and authorities , management and paying authorities , as well as national public procurement and tender databases;


### 21. stresses that such a system shall be based on standardised measures to collect , compare and aggregate information and figures on the final recipients and beneficiaries of union funding , for the purposes of control and audit; ### 21. stresses that such a system shall be based on standardised measures to collect , compare and aggregate information and figures on the direct and final recipients and beneficiaries of union funding , for the purposes of control , audit and discharge;


### 28. requests that the system is designed in such a way that it automatically links to databases containing updated information about company ownership; ### 28. requests that the system is designed in such a way that it automatically links to databases containing updated information about company ownership as well as interoperability with internal systems of relevant national bodies and authorities , management and paying authorities , as well as national public procurement and tender databases;;


### (3) to enhance the protection of the union budget , the commission should make available an integrated and interoperable information and monitoring system , including a single data-mining and risk-scoring tool , to access and analyse the aforementioned data with a view to a generalised application by member states. that system should ensure efficient checks on conflicts of interests , irregularities , issues of double funding , and any misuse of the funds. the commission , the european anti-fraud office (olaf) and other union investigative and control bodies should have the necessary access to that data in order to exercise their supervisory functions in relation to the controls and audits that are to be carried out by the member states in the first place to detect irregularities and conduct administrative investigations into the misuse of the union funding concerned , and to get a precise overview of its distribution. ### (3) to enhance the protection of the union budget , the commission should make available an integrated and interoperable information and monitoring system , including a single data-mining and risk-scoring tool , to access , store , aggregate and analyse the aforementioned data with a view to a generalised mandatory application by member states. that system should ensure efficient checks on conflicts of interests , irregularities , issues of double funding , and any misuse of the funds. the commission , the european anti-fraud office (olaf) and other union investigative and control bodies should have the necessary access to that data in order to exercise their supervisory functions in relation to the controls and audits that are to be carried out by the member states in the first place to detect irregularities and conduct administrative investigations into the misuse of the union funding concerned , and to get a precise overview of its distribution;


### ‘the following information shall be published , having due regard for the requirements of confidentiality and security , in particular the protection of personal data: ### ‘the following non-sensitive information shall be published , having due regard for the requirements of confidentiality and security , in particular the protection of personal data;


### 3. the commission , the european anti-fraud office (olaf) , the court of auditors and , in respect of those member states participating in enhanced cooperation pursuant to council regulation (eu) 2017/1939 , the european public prosecutor’s office (eppo) , as well as other union investigative and control bodies shall be granted access to the information contained in the system referred to in paragraph 1 where necessary for the exercise of their functions. ### 3. the commission , the european anti-fraud office (olaf) , the court of auditors and , in respect of those member states participating in enhanced cooperation pursuant to council regulation (eu) 2017/1939 , the european public prosecutor’s office (eppo) , as well as other union investigative and control bodies , including the discharge authority , shall be granted access to the information contained in the system referred to in paragraph 1 where necessary for the exercise of their functions.


### 1. grants the executive director of the innovative medicines initiative 2 joint undertaking discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2019 / postpones its decision on discharge to the executive director of the innovative medicines initiative 2 joint undertaking in respect of the implementation of the joint undertaking’s budget for the financial year 2019; ### 1. grants the executive director of the innovative medicines initiative 2 joint undertaking discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2019.


### 1. acknowledges that , in the opinion of the court of auditors , the transactions of the european securities and markets authority (the ‘authority’) underlying the annual accounts for the year 2019 are legal and regular in all material aspects; ### 1. highlights that , in the opinion of the court of auditors , the transactions of the european securities and markets authority (the ‘authority’) underlying the annual accounts for the year 2019 are legal and regular in all material aspects;


### 11. asks the committee to provide information on the results of a detailed report on possible improvements to the current travelling and reimbursements system including various possible scenarios; notes of the delays in the implementation due to the covid-19 crisis; ### 11. notes that the committee launched a call for tender in october 2018 in order to analyse and propose improvements to the current system concerning cost reimbursements for committee members , delegates and experts; asks the committee to provide information on the results of a detailed report on possible improvements to the current travelling and reimbursements system including various possible scenarios; notes of the delays in the implementation due to the covid-19 crisis;


### 12. regrets that the bureau of the committee in 2020 adopted a decision allowing for the reimbursement of expenses for remote participation in cases where a member was prevented from travelling to brussels as a result of covid-19 related issues. ### 12. regrets that the bureau of the committee in 2020 adopted a decision allowing for the reimbursement of expenses for remote participation in cases where a member was prevented from travelling to brussels as a result of covid-19 related issues; calls on the committee to provide specific and detailed information on this matter in its 2020 annual report;


### 19. welcomes the fact that the vma building is fully compliant with all regulatory requirements on asbestos applications and that an asbestos safe certificate was delivered in september 2019; notes that this certificate specifies that the building contains asbestos but does not represent any risks for the users of the building; welcomes the fact that all relevant information about asbestos in the committees' buildings , such as asbestos policy , asbestos safe certificates and asbestos inventories , has been published on the intranet; notes that work to renovate the vma building are planned to start in 2021; ### 19. notes the fact that the vma building is fully compliant with all regulatory requirements on asbestos applications and that an asbestos safe certificate was delivered in september 2019; expresses its concerns over the health of the workers and the presence of asbestos in the vma building , although the asbestos-safe certificate says that it does not represent any risks for the users of the building; welcomes the fact that all relevant information about asbestos in the committees' buildings , such as asbestos policy , asbestos safe certificates and asbestos inventories , has been published on the intranet; notes that work to renovate the vma building are planned to start in 2021;


### 23. recalls that the cooperation agreement between parliament and the committee of 5 february 2014 provides for compensation for the loss of translation capacity by providing additional amounts for both the committee and the cor; notes that an amount of eur 2 million has been provided for the externalisation of translation with the possibility that a potential surplus can be used for further political work and an additional amount of eur 1 ,1 million for increased political work; notes that the transfers took place in 2015 and 2016 with a reduction already being made during the conciliation process in 2017; notes that yearly savings resulting from the transfer of 36 posts can be estimated at eur 3 ,42 million; ### 23. recalls that the cooperation agreement between parliament and the committee of 5 february 2014 provides for compensation for the loss of translation capacity by providing additional amounts for both the committee and the cor; notes that an amount of eur 2 million has been provided for the externalisation of translation with the possibility that a potential surplus can be used for further political work and an additional amount of eur 1 ,1 million for increased political work; notes that the transfers took place in 2015 and 2016 with a reduction already being made during the conciliation process in 2017; notes that yearly savings resulting from the transfer of 36 posts can be estimated at eur 3 ,42 million; is aware of the requests of both the committee and the cor in the frame of the discharge procedure for the ongoing cooperation agreement to be respected so that these committees are compensated for the posts transferred to the european parliament research service (eprs); asks the three parties to jointly report to the parliament’s committee on budgetary control on the ongoing revision of the agreement;


### 25. encourages the committee to explore the possibility of joining the transparency registry on the basis of a service level agreement; acknowledges the inter-institutional cooperation through service level agreements between the committee and other union institutions and bodies such as with the commission to further optimise processes in hr , finance , it and other administrative areas; is interested in beinginformed if cost benefit analysis takes place before entering into any agreement; ### 25. encourages the committee to explore the possibility of joining the transparency registry on the basis of a service level agreement; acknowledges the inter-institutional cooperation through service level agreements between the committee and other union institutions and bodies such as with the commission to further optimise processes in hr , finance , it and other administrative areas; is interested in being informed if cost benefit analysis takes place before entering into any agreement;


### 32. notes that in 2019 an exercise to assess compliance with the internal control standards took place which showed improvements as compared to 2018; notes , however , that not all standards were fully implemented and that follow-up actions were defined such as a formal assessment of sensitive functions and the implementation of a multiannual internal communication strategy in order to further improve compliance with the control standards; ### 32. notes that in 2019 an exercise to assess compliance with the internal control standards took place which showed improvements as compared to 2018; notes , however , that not all standards were fully implemented and that follow-up actions were defined; notes that two follow-up actions were postponed to 2020 , namely a formal assessment of sensitive functions and the implementation of a multiannual internal communication strategy;


### 33. calls on the committee to set up a centralised registry of processes and procedures to ensure harmonised written documentation; reiterates that this approach helps to enhance the respect for existing processes and procedures , and supports the covering of all main activities by a procedure; ### 33. notes that the committee implemented a third follow-up action to the aforementioned exercise consisting of the harmonisation of processes and procedures across directorates and units; calls on the committee to set up a centralised registry of processes and procedures to ensure harmonised written documentation; reiterates that this approach helps to enhance the respect for existing processes and procedures , and supports the covering of all main activities by a procedure;


### 34. reminds that in 2019 two audits were finalised by the internal audit service (ias) , one on compliance with institutional deadlines and one on interpretation; notes that the first audit suggests that institutional deadlines should appear prominently in the documents used by the committee in order to better organise its work and that statistics be compiled on the committee's compliance with deadlines in a consistent manner; notes the importance of the audit on interpretation due both to significant budget cuts and to the higher costs of interpretation , as today the committee can afford only around 75 % of the interpretation it could afford in 2014; notes that the purpose of this operational audit is to examine procedures , in particular whether any cost savings can be made without compromising the quantity and the quality of interpretation provided; observes that an analysis of selected cases showed that the procedures for provision of interpretation were well established , and that interpretation was provided as requested; notes that the overall satisfaction among end-users is high; ### 34. notes that in 2019 two audits were finalised by the internal audit service (ias) , one on compliance with institutional deadlines and one on interpretation; notes that , regarding the first audit , the committee is in the process of implementing administrative measures set out in the action plan , such as making institutional deadlines appear prominently in the documents used by the committee in order to better organise its work and that statistics be compiled on the committee's compliance with deadlines in a consistent manner; welcomes all the continued efforts made by the committee to better contribute to the union legislative process; notes the importance of the audit on interpretation as it is an instrumental component of union decision-making , due both to significant budget cuts and to the higher costs of interpretation , as today the committee can afford only around 75 % of the interpretation it could afford in 2014; notes that the purpose of this operational audit was to examine procedures , in particular whether any cost savings can be made without compromising the quantity and the quality of interpretation provided; observes that an analysis of selected cases showed that the procedures for provision of interpretation were well established , and that interpretation was provided as requested; notes that the overall satisfaction among end-users is high; notes that an agreed action plan is currently being implemented and includes ongoing identification of areas with potential for cost-saving;


### 35. observes that an audit on ethics and well-being at work was envisaged in the 2019 work programme but was postponed to the 2020 work programme; notes that the audit started in 2019 , but the approach was altered following the court’s special report on ethics published on 19 july 2019; notes it is the intention of the ias to follow the approach chosen by the court when assessing the ethical framework established within the committee; ### 35. observes that an audit on ethics and well-being at work was envisaged in the 2019 work programme but was postponed to the 2020 work programme; notes that the audit started in 2019 , but the approach was altered following the court’s special report on ethics published on 19 july 2019; notes it is the intention of the ias to follow the approach chosen by the court when assessing the ethical framework established within the committee; advises the committee’s ias to also include in the audit the implementation of the currently reformed ethical frameworks;


### 39. is aware that the committee continues to implement its action plan 2017-2020 for equal opportunities and diversity; notes that gender balance among the committee's managerial staff already reached parity in 2018 and remains relatively stable; welcomes the ‘united in diversity’ conference on communication in a multicultural environment with the aim of fostering respectful relations at work while taking diversity into account; observes the slight improvement in the geographical balance compared to 2018 with 19 % of the committee’s managers currently being from member states who joined the union after 2004 (compared to 16 % in 2017 and 18 ,5 % in 2018); ### 39. is aware that the committee continues to implement its action plan 2017-2020 for equal opportunities and diversity; notes that gender balance among the committee's managerial staff already reached parity in 2018 and remains relatively stable; regrets that the new political leadership of the committee does not reflect this trend with only one out of seven section presidents and none of the three group presidents being women , especially when the committee’s 2020-2025 term of office has the highest number of new and female members since 2010; welcomes the awareness raising events organised in favour of diversity , such as the ‘united in diversity’ conference on communication in a multicultural environment with the aim of fostering respectful relations at work while taking diversity into account; welcomes in particular the specific activities and measures linked to disability; encourages the committee to also put in place concrete measures such as mandatory gender equality or training to avoid unconscious bias in selection panels; observes the slight improvement in the geographical balance compared to 2018 with 19 % of the committee’s managers currently being from member states who joined the union after 2004 (compared to 16 % in 2017 and 18 ,5 % in 2018);


### 41. recognises the measures put in place related to well-being such as the relaunch of a mentoring scheme for newcomers , which is part of a preventative approach to manage psychosocial risks; notes the exchanges of best practice to continuously improve the scheme; notes the extensive updating of the rules on teleworking that offer more flexibility for teleworkers; ### 41. recognises the measures put in place related to well-being such as the relaunch of a mentoring scheme for newcomers , which is part of a preventative approach to manage psychosocial risks; notes the exchanges of best practice to continuously improve the scheme; notes the extensive updating of the rules on teleworking that offer more flexibility for teleworkers; encourages the committee to complete the flexible working arrangements with a protection of the staff members’ right to disconnect;


### 44. expresses its concern with respect to the investigations carried out by the european anti-fraud office (olaf) in 2019; notes that two cases were closed concerning members and misappropriation of union funds; acknowledges that the amounts have been recovered by the committee; notes that two cases were opened (one in relation to a member and one in relation to a staff member) and that the first case is ongoing and the second case was closed in 2020 with no infraction found; notes that in 2020 a case from 2018 confirming fraudulent action by a member was closed , ; notes that another case against a member has been opened and is ongoing; notes that to the best of the committee’s knowledge there are currently two open olaf investigations , both concerning members and not related to harassment; ### 44. expresses its concern with respect to the investigations carried out by the european anti-fraud office (olaf) in 2019; notes that two cases were closed concerning members and misappropriation of union funds; notes with satisfaction that the amounts have been recovered by the committee; notes that two cases were opened (one in relation to a member and one in relation to a staff member) , of which the first case is ongoing and the second case was closed in 2020 with no infraction found; notes that in 2020 two cases were open , of which one (from 2018 - confirming fraudulent action by a member) was closed within the same year and one is ongoing; notes that another case against a member has been opened and is ongoing; notes that to the best of the committee’s knowledge there are currently two open olaf investigations , both concerning members and not related to harassment;


### 46. asks the committee to inform the discharge authority on the procedures and processes the committee has rolled out or intends to roll out as to how cases of harassment or similar issues concerning staff will be avoided in the future in order to ensure that comparable regrettable developments which have caused negative publicity and damaged the reputation of the committee will not be repeated; ### 46. asks the committee to continue to inform the discharge authority about the procedures and processes the committee has rolled out or intends to roll out in order to avoid cases of harassment or similar issues concerning staff in the future in order to ensure that comparable regrettable developments which have caused suffering to the victims and damaged the reputation of the committee and the union at large will not be repeated;


### 47. recalls that several members of staff have suffered acts of psychological harassment by the then president of group i for an long period of time; regrets that the anti-harassment measures in place in the committee failed to tackle and remedy this case sooner because of the senior position of the member concerned; regrets that the measures taken to protect the victims until the end of the investigation by olaf seem to have been improvised and insufficient , especially in light of the judgement of the civil service tribunal of 12 may 2016 in in case f-50/157 , fs v european economic and social committee (eesc) , which should have served as a lesson for the committee; notes with concern that shortcomings in the internal proceedings resulted in the inaction by the committee's administration which translated into a breach of the duty of care and of the obligation to report to olaf; regrets the length of time that the committee took to take the necessary measures to adapt the committee's rules of procedure and code of conduct in order to avoid such situation in the future; ### 47. recalls that several members of staff have suffered acts of psychological harassment by the then president of group i for an long period of time; regrets that the anti-harassment measures in place in the committee failed to tackle and remedy this case sooner because of the senior position of the member concerned; regrets that the measures taken to protect the victims until the end of the investigation by olaf seem to have been improvised and insufficient , especially in light of the judgement of the civil service tribunal of 12 may 2016 in in case f-50/157 , fs v european economic and social committee (eesc) , which should have served as a lesson for the committee; notes with concern that shortcomings in the internal proceedings , including an unclear division of reporting responsibilities at the senior management level , resulted in the inaction by the committee's administration which translated into a breach of the duty of care and of the obligation to report to olaf; regrets the length of time that the committee took to take the necessary measures to adapt the committee's rules of procedure and code of conduct in order to avoid such situation in the future;


### 49. acknowledges that the committee is well aware of the political impact of the refusal of the 2018 discharge and is striving to further strengthen its capacity to tackle harassment situations; notes that a detailed action plan will be endorsed at the latest by the end of 2020; agrees that the committee continues to raise staff and management awareness through better targeted internal communication; ### 49. acknowledges that the committee is well aware of the political impact of the refusal of the 2018 discharge and is striving to further strengthen its capacity to tackle unethical behaviour; notes that a detailed action plan was to be endorsed at the latest by the end of 2020; agrees that the committee continues to raise staff and management awareness through better targeted internal communication on the existing structures available to help cope with any kind of difficult situation in the workplace; asks the committee to make the training sessions on ethics and integrity mandatory for its members;


### 50. underlines that on the basis of the observations made by parliament’s committee on budgetary control , the report by olaf and the reflections of the committee’s advisory committee on the conduct of members , the committee set up a joint internal working group on the ethical framework with a mandate to review all potential gaps in the current framework with a view to recommending improvements; notes that the advisory committee also has the opportunity to liaise with the joint internal working group in order to ensure coherence of the overall ethical framework within the committee and to explore possible synergies; ### 50. underlines that on the basis of the observations made by parliament’s committee on budgetary control , the recommendations issued by olaf and the reflections of the committee’s advisory committee on the conduct of members , the committee set up a joint internal working group on the ethical framework with a mandate to review all potential gaps in the current framework with a view to recommending improvements; notes that the advisory committee also has the opportunity to liaise with the joint internal working group in order to ensure coherence of the overall ethical framework within the committee and to explore possible synergies;


### 51. calls on the committee to report on the implementation of the committee’s revised code of conduct and rules of procedure following the 2018 olaf investigation; notes that the bureau has decided on a partial and light revision of the rules of procedure and a more comprehensive revision of the code of conduct , with a particular view to strengthening sanctions; notes that the revision of the code of conduct should be ready by december 2020; ### 51. calls on the committee to report on the current situation of the victims identified as well as on implementation of the committee’s revised code of conduct and rules of procedure following the 2018 olaf investigation; notes that the bureau has decided on a partial and light revision of the rules of procedure and a more comprehensive revision of the code of conduct , with a particular view to strengthening sanctions;


### 52. notes that the proposal for revision of the code of conduct should include elements such as stronger sanctions , support mechanisms for victims , automatically informing the council and the commission of the names of committee members who have been found to be responsible for breaching the code of conduct and an annual review of the functioning of the code of conduct; notes that the decision on harassment and the decision on administrative investigations are currently being revised in order to further improve the mechanisms allowing staff to make formal harassment complaints; notes in relation to the informal procedure and the possibility for staff members to share their concerns on any perceived situation of harassment that the number of confidential counsellors has been increased and that the entire network of confidential counsellors receives continuous support through regular supervision and training; notes that the confidential counsellors are part of an inter-institutional network , which allows for the exchange of best practices; ### 52. notes that the decision on harassment and the decision on administrative investigations are currently being revised in order to further improve the mechanisms allowing staff to make formal harassment complaints; notes in relation to the informal procedure and the possibility for staff members to share their concerns on any perceived situation of harassment that the number of confidential counsellors has been increased and that the entire network of confidential counsellors receives continuous support through regular supervision and training; notes that the confidential counsellors are part of an inter-institutional network , which allows for the exchange of best practices;


### 53. values the committee’s commitment to tacklinge harassment in the working environment and to fostering a culture of zero tolerance with regard to harassment by working on the revision of the ethics and integrity framework and the revision of the committee’s decisions on harassment , whistleblowing and administrative enquiries; welcomes that a related , detailed action plan is supposed to be endorsed by the end of 2020 and covers a number of measures such as the revision of the code of conduct for members , the possible creation of an independent internal ombudsman function , a brochure focusing on respect and dignity at work , the establishment of a dedicated compulsory learning path before entrusting staff management responsibilities , whether on committee’s managers or on members , and regular awareness-raising activities ,; appreciates that an internal audit on ethics and integrity will take the form of a mapping exercise followed by an analysis aimed at establishing a comprehensive overview of rules , standards and measures in relation to ethics and integrity; notes that the audit will also tackle issues such as gifts and entertainment , outside activities and assignments , conflicts of interest and post-union employment; ### 53. values the committee’s commitment to tackling harassment in the working environment and to fostering a culture of zero tolerance with regard to harassment by working on the revision of the ethics and integrity framework and the revision of the committee’s decisions on harassment , whistleblowing and administrative enquiries; expects a robust and reliable set of measures regarding the protection , prohibition of retaliation , and support of the victims; welcomes that a related , detailed action plan is supposed to be endorsed by the end of 2020 and covers a number of measures such as the revision of the code of conduct for members , the possible creation of an independent internal ombudsman function , a brochure focusing on respect and dignity at work , the establishment of a dedicated compulsory learning path before entrusting staff management responsibilities , whether on committee’s managers or on members , and regular awareness-raising activities; appreciates that an internal audit on ethics and integrity will take the form of a mapping exercise followed by an analysis aimed at establishing a comprehensive overview of rules , standards and measures in relation to ethics and integrity; notes that the audit will also tackle issues such as gifts and entertainment , outside activities and assignments , conflicts of interest and post-union employment;


### 55. emphasises in relation to the olaf findings of harassment against a member of the committee and pursuant to the decision of 9 june 2020 of the committee’s bureau that the member in question is fully discharged from all tasks related to the management and administration of the group i secretariat's staff; notes that as of 7 september 2020 , the member is no longer a candidate for the committee’s presidency; is concerned that he has been appointed as member for a new mandate; ### 55. emphasises in relation to the olaf findings of harassment against a member of the committee and pursuant to the decision of 9 june 2020 of the committee’s bureau that the member in question was fully discharged from all tasks related to the management and administration of the group i secretariat's staff until the end of his mandate; notes that on 7 september 2020 the member withdrew his candidacy for the position of the president of the committee; is concerned that the council appointed him again as a member of the committee for a new mandate;


### 1. notes that the annual accounts of the court of auditors (‘the court’) are audited by an independent external auditor in order to apply the same principles of transparency and accountability that the court applies to its auditees; notes the auditor’s opinion that the financial statements give a true and fair view of the court’s financial position; ### 1. notes that the annual accounts of the court of auditors (‘the court’) are audited by an independent external auditor in order to apply the same principles of transparency and accountability that the court applies to its auditees; notes with satisfaction the auditor’s opinion that the financial statements give a true and fair view of the court’s financial position;


### 9. notes that at the end of 2019 , there were 853 permanent and temporary posts compared to 891 posts in 2013 , constituting a decrease of 4 ,26 %; notes that the level of staff is kept under continuous review and that the court’s authorised establishment plan remains the same as in 2017 and in 2018 with 853 posts; notes that following the uk withdrawal from the union , and in accordance with the result of the negotiations , the establishment plan was adapted during 2019; ### 9. notes that at the end of 2019 , there were 853 permanent and temporary posts compared to 891 posts in 2013 , constituting a decrease of 4 ,26 %; notes in particular that permanent posts decreased 6 ,91 percentage points while temporary posts increased 10 ,07 percentage points; asks the court to assess whether the increasing tendency of using temporary posts responds to the court’s specific needs or rather is a response to budgetary constraints; notes that the level of staff is kept under continuous review and that the court’s authorised establishment plan remains the same as in 2017 and in 2018 with 853 posts; notes that following the uk withdrawal from the union , and in accordance with the result of the negotiations , the establishment plan was adapted during 2019;


### 12. appreciates the fact that the court’s activities related to staff well-being such as the court’s network of confidential contact persons across the organisation to provide professional , and , if requested , anonymous support to members of staff; notes that the court also provides free access to psychologists; ### 12. appreciates the fact that the court followed-up on the 2018 staff satisfaction survey and implemented activities related to staff well-being such as the court’s network of confidential contact persons across the organisation to provide professional , and , if requested , anonymous support to members of staff; notes that the court also provides five free sessions with psychologists and organises presentations on how to deal with burnout and , for managers , on how to detect and deal with harassment;


### 13. is concerned about the decrease in the number of female directors from 30 % in 2018 to 20 % in 2019 and in the number of female heads of unit from 39 % in 2018 to 35 % in 2019; notes , however , the slight increase in female court members from 21 % in 2018 to 26 % in 2019; underlines the commitment of parliament’s committee on budgetary control to support the nomination process for court members in order to increase the share of women (seven women and 20 men were members in 2019); ### 13. is concerned about the decrease in the number of female directors from 30 % in 2018 to 20 % in 2019 and in the number of female heads of unit from 39 % in 2018 to 35 % in 2019; notes the slight increase in female court members from 21 % in 2018 to 26 % in 2019; underlines the commitment of parliament’s committee on budgetary control to support a revision of the nomination process for court members in order to reach gender balance (seven women and 20 men were members in 2019);


### 32. recognises that the court applies a set of key performance indicators to monitor progress made , such as for example measuring the implementation rate of the court’s recommendations; notes that the court’s analysis showed that 96 % of the recommendations made in the 2015 annual report and 94 % of the recommendations made in the 2015 special reports have been implemented in full , mostly or in some respects; notes that the court issued six annual reports , three opinions , 18 audit previews and four other publications , being part of the altogether 67 publications it issued in 2019; ### 32. recognises that the court applies a set of key performance indicators to monitor progress made , such as for example measuring the implementation rate of the court’s recommendations; notes that the court’s analysis showed that 96 % of the recommendations made in the 2015 annual report and 94 % of the recommendations made in the 2015 special reports have been implemented in full , mostly or in some respects; notes that the court issued six annual reports , 36 special reports , three opinions , 18 audit previews and four other publications , being part of the altogether 67 publications it issued in 2019; notes that in 2019 approximately 52 % of the court's audit resources were used for its statement of assurance work and the financial audits of the union agencies and other bodies; asks the court to report on the impact and satisfaction of its special reports and other products , as well as on the selected audit topics;


### 38. agrees with the court’s current strategy to improve the added value of the statement of assurance , focus more on the performance aspects of union action and make sure to deliver clear messages to the audiences; reiterates that in 2019 a group of four supreme audit institutions (the supreme audit institutions of estonia , the netherlands , denmark and the united states) carried out a peer review of the court’s strategy; notes that the report was published in march 2020 and provides valuable input for the next strategy; ### 38. agrees with the court’s current strategy to improve the added value of the statement of assurance , focus more on the performance aspects of union action and make sure to deliver clear messages to the audiences; notes that in 2019 a group of four supreme audit institutions (the supreme audit institutions of estonia , the netherlands , denmark and the united states) carried out a peer review of the court’s strategy; notes that the report was published in march 2020 and provides valuable input for the next strategy;


### 39. notes that members are authorised to use official vehicles in the performance of official duties; notes that the use of official cars for other journeys is additional to the performance of such duties and that since 1 january 2017 , the costs and kilometres related to the use of official cars have decreased significantly; notes that new rules entered into force on 1 january 2020 and introduced a monthly eur 100 contribution for the non-official use of the vehicles as well as a liability on the part of the members and the secretary-general for certain costs and charges; ### 39. notes that members are authorised to use official vehicles in the performance of official duties; notes that the use of official cars for other journeys is additional to the performance of such duties and that since 1 january 2017 , the costs and kilometres related to the use of official cars have decreased significantly; notes that new rules entered into force on 1 january 2020 and introduced a monthly eur 100 contribution for the non-official use of the vehicles as well as a liability on the part of the members and the secretary-general for certain costs and charges; asks the court to duly inform the parliament of the monitoring of costs and savings related to the management of the car fleet; is furthermore 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; asks the court , therefore , to reconsider this subject and to keep parliament informed;


### 10. acknowledges the measures the authority already has in place and its ongoing efforts to secure transparency , to prevent and manage conflicts of interest , and to protect whistle-blowers; notes that the authority publishes a register of meetings with external stakeholders on its website; notes that one case of conflict of interest was investigated in 2019; notes that some of the authority’s board of supervisors members’ cvs are not published on the authority’s website; ### 10. acknowledges the measures the authority already has in place and its ongoing efforts to secure transparency , to prevent and manage conflicts of interest , and to protect whistle-blowers; notes that the authority publishes a register of meetings with external stakeholders on its website; notes that one case of conflict of interest was investigated in 2019; notes that some of the authority’s board of supervisors members’ cvs and declarations of interest are not published on the authority’s website , and neither are those of the members of the management board; calls on the authority to publish the cvs and declarations of interest of the members of the management board and to report to the discharge authority on the measures taken in this regard;


### 1. acknowledges that , in the opinion of the court of auditors , the transactions of the european insurance and occupational pensions authority (the ‘authority’) underlying the annual accounts for the year 2019 are legal and regular in all material aspects; ### 1. highlights that , in the opinion of the court of auditors , the transactions of the european insurance and occupational pensions authority (the ‘authority’) underlying the annual accounts for the year 2019 are legal and regular in all material aspects;


### 2. shares the court’s observation that to compensate for a shortage of posts the authority relies on consultants and interim staff , which may pose risks if too few qualified staff are to supervise complex work of external contractors or cause risks of contractual litigation; ### 2. generally welcomes eiopa’s efforts towards increased efficiency in its recruitment process , by inter alia coordinating on existing tools from other eu institutions and authorities; shares the court’s observation that to compensate for a shortage of posts the authority relies on consultants and interim staff , which may pose risks if too few qualified staff are to supervise complex work of external contractors or cause risks of contractual litigation; notes recent improvements of shifting human resources allocation from regulatory towards supervisory tasks and understands that regulatory tasks will increase in the near future with major upcoming regulatory reviews , which will pose further structuring challenges; welcomes moreover recent efforts towards a more gender balanced staffing policy;


### 6. notes that 2 256 persons were employed by the cjeu in 2019 (compared to 2 217 in 2018 and 2 180 in 2017); notes that the distribution of posts by sector of activity remains similar to that of previous years , with almost 85 % of posts dedicated to jurisdictional and linguistic activities; notes with regard to the occupation rate of posts that it remains at a very high level of around 97 % in 2019 , similar to in 2018; notes , however , certain difficulties in recruitment , due to more limited career development opportunities , and the low level of the basic salaries for starting grades as compared to high living costs in luxembourg; ### 6. notes that 2 256 persons were employed by the cjeu in 2019 (compared to 2 217 in 2018 and 2 180 in 2017); notes that the distribution of posts by sector of activity remains similar to that of previous years , with almost 85 % of posts dedicated to jurisdictional and linguistic activities; notes with regard to the occupation rate of posts that it remains at a very high level of around 97 % in 2019 , similar to in 2018; notes , however , certain difficulties in recruitment , due to more limited career development opportunities , and the low level of the basic salaries for starting grades as compared to high living costs in luxembourg; reiterates its concerns about the growing problem of the purchase power disparity suffered by union civil servants posted to luxembourg;


### 7. highlights the importance of addressing the lack of gender balance within the college of judges; welcomes , however , the fact that efforts in the field of equal opportunities are becoming increasingly visible at the administrative level with a share of women in middle management amounting to 41 % and in senior management amounting to 40 %; notes that the staff in general has a distribution of 39 % men and 61 % women and for ad staff a distribution of46 % men and 54 % women; ### 7. highlights the importance of addressing the lack of gender balance within the college of judges; underlines the commitment of the parliament’s committee on budgetary control to support a revision of the nomination process for court members in order to reach gender balance; welcomes , however , the fact that efforts in the field of equal opportunities are becoming increasingly visible at the administrative level with a share of women in middle management amounting to 41 % and in senior management amounting to 40 %; notes that the staff in general has a distribution of 39 % men and 61 % women and for ad staff a distribution of 46 % men and 54 % women;


### 9. notes with concern the high number of cases of burnout reported in recent years within the cjeu; welcomes the fact that in 2019 the cjeu undertook several actions to prevent and address burnout cases such as the hiring of a psychologist , training for staff and an obligatory training programme for managers including a significant wellbeing component; considers that any decisions regarding budgetary cuts and staff reduction measures should be consistent with the principle of maintaining high quality deliverables and take into consideration the constantly increasing workload of the cjeu over the past number of years; ### 9. notes with concern the high number of cases of burnout reported in recent years within the cjeu; welcomes the fact that in 2019 the cjeu undertook several actions to prevent and address burnout cases such as the hiring of a psychologist , training for staff and an obligatory training programme for managers including a significant well-being component; considers that any decisions regarding budgetary cuts and staff reduction measures should be consistent with the principle of maintaining high quality deliverables , respect the staff well-being and satisfaction , and take into consideration the constantly increasing workload of the cjeu over the past number of years;


### 9. points out that , in 2019 , five members left the court of justice , with four arriving , and eight members left the general court , with 14 arriving; notes that , in line with the decision to gradually double the number of judges , there are now 52 judges at the general court; points out that the court of auditors takes the view that ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] the necessity and effectiveness of the increase to 56 judges’2 ; ### 9. points out that , in 2019 , five members left the court of justice , with four arriving , and eight members left the general court , with 14 arriving; notes that , in line with the decision to gradually double the number of judges , there are now 52 judges at the general court; points out that the quality of judicial decisions and the ongoing reform of the general court did not form part of the review of the court of auditors in 2017 , but that the court refers to article 3(1) of regulation (eu , euratom) 2015/2422 which sets out that ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] its efficiency , the necessity and effectiveness of the increase to 56 judges , the use and effectiveness of resources and the further establishment of specialised chambers and/or other structural changes ’2;


### 16. notes that there was one case of whistleblowing in 2019 which was also the first to trigger the application of the cjeu’s rules on whistleblowing adopted in 2017; welcomes the fact that this case showed that the rules are ‘fit for purpose’; notes that it was not considered necessary to inform olaf as the information at the cjeu’s disposal allowed it to take the appropriate decisions; ### 16. notes that there was one case of whistleblowing in 2019 which was also the first to trigger the application of the cjeu’s rules on whistleblowing adopted in 2017; welcomes the fact that this case showed that the rules are ‘fit for purpose’; notes that it was not considered necessary to inform olaf as the information at the cjeu’s disposal allowed it to take the appropriate decisions; nevertheless asks the cjeu to report on this case to the discharge authority;


### 17. welcomes the training entitled ‘rules of good conduct’ conducted in 2019 with the participation of 63 staff members; notes that such training have been set up in order to inform newcomers and other staff members on their obligations under the staff regulations and on the conditions of employment of other servants; notes with satisfaction that the courses cover topics such as harassment , whistleblowing , prevention of conflicts of interest and other ethical issues; welcomes that whistleblowing and conflicts of interest have also been included in the content of financial training; ### 17. welcomes the training entitled ‘rules of good conduct’ conducted in 2019 with the participation of 63 staff members; notes that such training have been set up in order to inform newcomers and other staff members on their obligations under the staff regulations and on the conditions of employment of other servants; notes with satisfaction that the courses cover topics such as harassment , whistleblowing , prevention of conflicts of interest and other ethical issues; welcomes that whistleblowing and conflicts of interest have also been included in the content of financial training; encourages the cjeu to continue conducting this training systematically for newcomers and periodically for the rest of the staff;


### 44. notes that the cjeu has continued its efforts with respect to the project ‘optimisation of the input of external translation’ which started in 2015; expresses its satisfaction that the overall rate of externalisation of legal translations rose from 31 ,2 % in 2015 to 40 ,6 % in 2019; underlines however , that there are limitations to externalisation for reasons of confidentiality and insufficient supply; is aware that all cjeu translations are technical , legal and of a high level of difficulty which means that freelance translators must , insofar as possible , be lawyers or otherwise possess experience in legal translation. ### 44. notes that the cjeu has continued its efforts with respect to the project ‘optimisation of the input of external translation’ which started in 2015; notes that the overall rate of externalisation of legal translations rose from 31 ,2 % in 2015 to 40 ,6 % in 2019; underlines however , that there are limitations to externalisation for reasons of confidentiality and insufficient supply; is aware that all cjeu translations are technical , legal and of a high level of difficulty which means that freelance translators must , insofar as possible , be lawyers or otherwise possess experience in legal translation.


### 1. notes that , according to the observations of the court of auditor’s (‘the court’s’) annual report related to chapter 9 'administration - mff heading 5' , no specific issues were identified in the sample of transactions concerning the eeas for the third consecutive year and no material level of error was identified in the eeas’s annual activity report; ### 1. notes with satisfaction that , according to the observations of the court of auditor’s (‘the court’s’) annual report related to chapter 9 'administration - mff heading 5' , no specific issues were identified in the sample of transactions concerning the eeas for the third consecutive year and no material level of error was identified in the eeas’s annual activity report;


### 2. notes the persisting 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 persisting over-representation of some member states’ diplomats among the heads of delegation; calls for further efforts to address those imbalances; ### 2. notes the persisting 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 and calls for increased transparency in the decisions on the appointments of middle and senior management; points also to persisting over-representation of some member states’ diplomats among the heads of delegation and senior management levels; calls for further efforts to address those imbalances;


### 5. observes that at the end of 2019 , the proportionof member state diplomats in the total administrator population amounted to 33 ,37 % , representing a slight decrease compared to 33 ,76 % in 2018 with; notes the following slight fluctuations between 2014-2017: 32 ,83 % end 2017 , 31 ,7 % end 2016 , 32 ,9 % in 2015 and 33 ,8 % in 2014; invites the eeas to stay in line with the staffing formula as set out in decision 2010/427/eu6 , namely a ratio of one third of staff from member states and two thirds from union’s institutions; ### 5. observes that at the end of 2019 , the proportionof member state diplomats in the total administrator population amounted to 33 ,37 % , representing a slight decrease compared to 33 ,76 % in 2018 with; notes the following slight fluctuations between 2014-2017: 32 ,83 % end 2017 , 31 ,7 % end 2016 , 32 ,9 % in 2015 and 33 ,8 % in 2014; congratulates the eeas for staying in line with the staffing formula as set out in decision 2010/427/eu6 , namely a ratio of one third of staff from member states and two thirds from union’s institutions;