### 3. charges shall encourage the safe , efficient , effective and sustainable provision of air navigation services with a view to achieving a high level of safety and cost-efficiency and meeting the performance targets and they shall stimulate integrated service provision , whilst reducing the environmental impact of aviation. ### 3. charges shall encourage the safe , efficient , effective and sustainable provision of air navigation services.


### 5. revenues from charges imposed on airspace users in accordance with this article shall not be used to finance services which are provided under market conditions in accordance with article 8. ### 5. revenues from charges imposed on airspace users in accordance with this article shall not be used to finance air navigation services which are provided under market conditions in accordance with article 8.


### 6. financial data on determined costs , actual costs and revenues of designated air traffic service providers shall be reported to national supervisory authorities and the agency acting as prb and shall be made publicly available. ### 6. financial data on determined costs , actual costs of designated air traffic service providers shall be reported to national supervisory authorities and , when en-route services are concerned , to the prb.


### costs incurred by the air traffic service providers for fees and charges paid to the agency acting as prb; ### costs incurred by the air traffic service providers for fees , charges and annual contributions paid to the prb;


### 6. designated air traffic service providers shall provide details of their cost base to the agency acting as prb , the national supervisory authorities , and the commission. to this end , costs shall be broken down in line with the separation of accounts referred to in article 25(3) , and by distinguishing staff costs , operating costs other than staff costs , depreciation costs , cost of capital , costs incurred for fees and charges paid to the agency acting as prb , and exceptional costs. ### 6. designated air traffic service providers shall provide details of their cost base to the national supervisory authorities , the commission and , when en-route services are concerned , to the prb. to this end , costs shall be broken down in line with the separation of accounts referred to in article 25(3) , and by distinguishing staff costs , operating costs other than staff costs , depreciation costs , cost of capital , costs referred to in article 20(3) , and exceptional costs.


### 2. unit rates shall be set by the national supervisory authorities , after verification by the agency acting as prb that they comply with article 19 , article 20 and with this article. where the agency acting as prb finds that a unit rate does not fulfill those requirements , the unit rate shall be reviewed accordingly by the national supervisory authority concerned. where a unit rate continues to not fulfill those requirements , the agency acting as prb shall conduct an investigation and provide an opinion to the commission in accordance with article 24(2) , and the commission may take action in accordance with article 24(3). ### deleted


### 2. unit rates shall be set by the national supervisory authorities , after verification by the agency acting as prb that they comply with article 19 , article 20 and with this article. where the agency acting as prb finds that a unit rate does not fulfill those requirements , the unit rate shall be reviewed accordingly by the national supervisory authority concerned. where a unit rate continues to not fulfill those requirements , the agency acting as prb shall conduct an investigation and provide an opinion to the commission in accordance with article 24(2) , and the commission may take action in accordance with article 24(3). ### 2. unit rates shall be set by member states in line with the eurocontrol multilateral agreement relating to route charges and in compliance with article 19 , article 20 and with this article.


### 2. unit rates shall be set by the national supervisory authorities , after verification by the agency acting as prb that they comply with article 19 , article 20 and with this article. where the agency acting as prb finds that a unit rate does not fulfill those requirements , the unit rate shall be reviewed accordingly by the national supervisory authority concerned. where a unit rate continues to not fulfill those requirements , the agency acting as prb shall conduct an investigation and provide an opinion to the commission in accordance with article 24(2) , and the commission may take action in accordance with article 24(3). ### 2. unit rates shall be set by member states in line with the eurocontrol multilateral agreement relating to route charges and in compliance with article 19 , article 20 and with this article. in order to assess the impact on the traffic forecast of each original charging zones and the impact on the total number of service units , an ex-ante impact assessment shall be conducted prior to the concept of a common unit rate being adopted into the framework regulation. consultation with stakeholders shall also occur before draft implementing regulation , adopted in accordance with the examination procedure referred to in article 37(3) , is presented to member states.


### for charging purposes , and when congestion causes significant network problems including deterioration of environmental performance , the commission may define , by way of an implementing regulation adopted in accordance with the examination procedure referred to in article 37(3) , a common unit rate for en route air navigation services across the single european sky airspace , and detailed rules and procedures for its application. the common unit rate referred to in the first subparagraph shall be calculated on the basis of a weighted average of the different unit rates of the air navigation service providers concerned. the proceeds of the common unit rate shall be reallocated so as to achieve revenue neutrality for those air traffic service providers concerned. ### deleted


### for charging purposes , and when congestion causes significant network problems including deterioration of environmental performance , the commission may define , by way of an implementing regulation adopted in accordance with the examination procedure referred to in article 37(3) , a common unit rate for en route air navigation services across the single european sky airspace , and detailed rules and procedures for its application. the common unit rate referred to in the first subparagraph shall be calculated on the basis of a weighted average of the different unit rates of the air navigation service providers concerned. the proceeds of the common unit rate shall be reallocated so as to achieve revenue neutrality for those air traffic service providers concerned. ### the common unit rate shall be calculated on the basis of a weighted average of the different unit rates of the air navigation service providers concerned. the proceeds of the common unit rate shall be reallocated so as to achieve revenue neutrality for those air traffic service providers concerned.


### 2. the charge for en route air navigation services for a given flight in a given en route charging zone shall be calculated on the basis of the unit rate established for that en route charging zone and the en route service units for that flight. the charge shall be made out of one or more variable components , each based on objective factors. ### 2. the charge for en route air navigation services for a given flight in a given en route charging zone shall be calculated on the basis of the unit rate established for that en route charging zone and the en route service units for that flight.


### 3. the charge for terminal air navigation services for a given flight in a given terminal charging zone shall be calculated on the basis of the unit rate established for that terminal charging zone and the terminal service units for that flight. for the purpose of calculating the charge for terminal air navigation services , the approach and departure of a flight shall count as a single flight. the charge shall be made out of one or more variable components , each based on objective factors. ### 3. the charge for terminal air navigation services for a given flight in a given terminal charging zone shall be calculated on the basis of the unit rate established for that terminal charging zone and the terminal service units for that flight. for the purpose of calculating the charge for terminal air navigation services , the approach and departure of a flight shall count as a single flight.


### 5. charges shall be modulated to encourage air navigation service providers , airports and airspace users to support improvements in environmental performance , or service quality such as increased use of sustainable alternative fuels , increased capacity , reduced delays and sustainable development , while maintaining an optimum safety level , in particular for implementing the european atm master plan. the modulation shall consist of financial advantages or disadvantages and shall be revenue neutral for air traffic service providers. ### 5. following consultation with stakeholders , charges may be modulated to encourage air navigation service providers and airspace users to support improvements in environmental performance , or service quality such as increased use of sustainable alternative fuels , increased capacity , reduced delays and sustainable development , while maintaining an optimum safety level , in particular for implementing the european atm master plan. the modulation shall consist of financial advantages or disadvantages and shall be preceded by an analysis confirming how revenue neutrality for air traffic service providers will be ensured.


### 5. charges shall be modulated to encourage air navigation service providers , airports and airspace users to support improvements in environmental performance , or service quality such as increased use of sustainable alternative fuels , increased capacity , reduced delays and sustainable development , while maintaining an optimum safety level , in particular for implementing the european atm master plan. the modulation shall consist of financial advantages or disadvantages and shall be revenue neutral for air traffic service providers. ### 5. charges may be modulated to encourage air navigation service providers , airports and airspace users to support improvements in environmental performance , or service quality such as increased use of sustainable alternative fuels , increased capacity , reduced delays and sustainable development , while maintaining an optimum safety level , in particular for implementing the european atm master plan. the modulation shall consist of financial advantages or disadvantages and shall be revenue neutral for air traffic service providers


### for the implementation of the charging scheme , the commission shall adopt detailed requirements and procedures in respect of articles 19 , 20 , 21 and 22 in particular regarding the cost bases and determined costs , the setting of unit rates , the incentives schemes and risk sharing mechanisms and the modulation of charges. those requirements and procedures shall be set out in an implementing act adopted in accordance with the advisory procedure referred to in article 37(2). ### for the implementation of the charging scheme , the commission shall adopt detailed requirements and procedures in respect of articles 19 , 20 , 21 and 22 in particular regarding the cost bases and determined costs , the setting of unit rates , the incentives schemes and risk sharing mechanisms and the modulation of charges. those requirements and procedures shall be set out in an implementing act adopted in accordance with the examination advisory procedure referred to in article 37(3).


### 1. the commission shall regularly review the compliance with articles 10 to 17 and 19 to 22 and the implementing acts referred to in articles 18 and 23 , by the air traffic service providers and the member states , as the case may be. the commission shall act in consultation with the agency acting as prb and with national supervisory authorities. ### 1. without prejudice to the tasks of the national supervisory authorities and the prb commission shall provide for ongoing review of compliance with articles 10 to 17 and 19 to 22 and the implementing acts referred to in articles 18 and 23 , by the air traffic service providers and the member states , as the case may be. the commission shall act in consultation with the agency acting as prb and with national supervisory authorities.


### 2. at the request of one or more member states , of a national supervisory authority or of the commission , the agency acting as prb shall carry out an investigation into any allegation of non-compliance as referred to in paragraph 1. where it has indications of such non-compliance , the agency acting as prb may initiate an investigation on its own initiative. it shall conclude the investigation within four months of receipt of a request , after having heard the member state , the national supervisory authority concerned and the designated air traffic service provider concerned. without prejudice to article 41(1) , the agency acting as prb shall share the results of the investigation with the member states concerned , the air traffic service providers concerned and the commission. ### 2. at the request of one or more member states , of a national supervisory authority or of the commission , the agency acting as prb shall carry out an investigation into any allegation of non-compliance as referred to in paragraph 1. where it has indications of such non-compliance , the agency acting as prb may initiate an investigation on its own initiative. it shall conclude the investigation within four months of receipt of a request , after having heard the member state , the national supervisory authority concerned and the designated air traffic service provider concerned as well as staff representatives from this body. without prejudice to article 41(1) , the agency acting as prb shall share the results of the investigation with the member states concerned , the air traffic service providers concerned and the commission.


### 2. at the request of one or more member states , of a national supervisory authority or of the commission , the agency acting as prb shall carry out an investigation into any allegation of non-compliance as referred to in paragraph 1. where it has indications of such non-compliance , the agency acting as prb may initiate an investigation on its own initiative. it shall conclude the investigation within four months of receipt of a request , after having heard the member state , the national supervisory authority concerned and the designated air traffic service provider concerned. without prejudice to article 41(1) , the agency acting as prb shall share the results of the investigation with the member states concerned , the air traffic service providers concerned and the commission. ### 2. at the request of one or more member states , of a national supervisory authority or of the commission , the prb shall carry out an investigation into any allegation of non-compliance as referred to in paragraph 1. where it has indications of such non-compliance , the prb may initiate an investigation on its own initiative. it shall conclude the investigation within four months of receipt of a request , after having heard the member state , the national supervisory authority concerned and the designated air traffic service provider concerned. without prejudice to article 41(1) , the prb shall share the results of the investigation with the member states concerned , the air traffic service providers concerned and the commission. results of the investigation may be subject to appeal.


### 2. national supervisory authorities and the agency acting as prb shall have the right to access the accounts of the air navigation service providers under their supervision. member states may decide to grant access to these accounts to other supervisory authorities. ### 2. national supervisory authorities and the prb shall have the right to access the accounts of the air navigation service providers under their supervision. access to these accounts shall be granted to the prb in cases where demonstrably necessary for carrying out its tasks , subject to prior consent from the national supervisory authority concerned. member states may decide to grant access to these accounts to other supervisory authorities.


### 3. air navigation service providers shall , in their internal accounting , keep separate accounts for each air navigation service as they would be required to do if these services were carried out by separate undertakings with a view to avoiding discrimination , cross-subsidisation and distortion of competition. an air navigation service provider shall also keep separate accounts for each activity where: ### 3. without prejudice to article 46(2) , air navigation service providers shall , in their internal accounting , keep separate accounts for each air navigation service as they would be required to do if these services were carried out by separate undertakings with a view to avoiding discrimination , cross-subsidisation in accordance with article 20(5) and distortion of competition. an air navigation service provider shall also keep separate accounts for each activity where:


### the determined costs , actual costs and revenues deriving from air navigation services shall be broken down into staff costs , operating costs other than staff costs , depreciation costs , cost of capital , costs incurred for fees and charges paid to agency acting as prb , and exceptional costs and they shall be made publicly available , subject to the protection of confidential information. ### deleted


### 4. the financial data on costs and revenues reported in accordance with article 19(6) and other information relevant for the calculation of unit rates shall be audited or verified by the national supervisory authority or an entity independent of the air navigation service provider concerned and approved by the national supervisory authority. the conclusions of the audit shall be made publicly available. ### 4. the financial data on costs reported in accordance with article 19(6) and other information relevant for the calculation of unit rates shall be audited or verified by the national supervisory authority or an entity independent of the air navigation service provider concerned and approved by the national supervisory authority. the conclusions of the audit shall be reported by the national supervisory authority to the air navigation service provider , the member state concerned and – where en route services are concerned – to the prb.


### 1. the air traffic management network functions shall ensure the sustainable and efficient use of the airspace and of scarce resources. they shall also ensure that airspace users can operate environmentally optimal trajectories , while allowing maximum access to airspace and air navigation services. those network functions , enumerated in paragraphs 2 and 3 , shall support the achievement of the union-wide performance targets and shall be based on operational requirements . ### 1. the air traffic management network functions shall ensure the sustainable and efficient use of the airspace and of scarce resources. they shall also ensure that airspace users can operate optimal trajectories , while allowing maximum access to airspace and air navigation services. those network functions , enumerated in paragraphs 2 and 3 , shall support the achievement of the union-wide performance targets , be based on operational requirements , be aimed at supporting initiatives at national level and , where relevant , at the multinational level and shall be executed in a manner which respects the separation of regulatory and operational tasks.


### 2. the network functions referred to in paragraph 1 include the following: ### deleted


### the design and management of the european airspace structures ; ### the design of the european route network


### optimisation of airspace design for the network and facilitation of delegation of air traffic services provision through co-operation with the air traffic service providers and member state authorities; ### facilitation and optimisation of airspace design and airspace structures for the network and facilitation of delegation of air traffic services provision through co-operation with the air traffic service providers and member state authorities;


### optimisation of airspace design for the network and facilitation of delegation of air traffic services provision through co-operation with the air traffic service providers and member state authorities; ### coordination of the optimisation of airspace design for the network and facilitation of delegation of air traffic services provision through co-operation with the air traffic service providers and member state authorities;


### management of the delivery of air traffic control capacity in the network as set out in the binding network operations plan (nop); ### facilitation of the delivery of air traffic control capacity in the network as set out in the network operations plan (nop);


### air traffic flow and capacity management; ### coordination of air traffic flow and capacity management;


### the management of the planning , monitoring and coordination of implementation activities of the deployment of infrastructure in the european atm network , in accordance with the european atm master plan , taking into account operational needs and associated operational procedures; ### the contribution to the management of the planning , monitoring and coordination of implementation activities of the deployment of infrastructure in the european atm network , in accordance with the european atm master plan , taking into account operational needs and associated operational procedures through a partnership led by operational stakeholders;


### the management of the planning , monitoring and coordination of implementation activities of the deployment of infrastructure in the european atm network , in accordance with the european atm master plan , taking into account operational needs and associated operational procedures; ### the coordination of the planning , monitoring and implementation activities of the deployment of infrastructure in the european atm network , in accordance with the european atm master plan , taking into account operational needs and associated operational procedures;


### 5. the commission shall be empowered to adopt delegated acts in accordance with article 36 to amend this regulation in order to add functions to the ones listed in paragraphs 2 and 3 , where necessary for the functioning and performance of the network. ### 5. by way of implementing acts adopted in accordance with the examination procedure referred to in article 37(3) , the commission shall establish detailed rules for the execution of the network functions , clearly defining the responsibilities of all the operational stakeholders involved , the tasks of the network manager , governance mechanisms including decision-making processes and crisis management.


### 1. in order to achieve the objectives referred to in article 26 , the commission , supported by the agency where relevant , shall ensure that the network manager contributes to the execution of the network functions set out in article 26 , by carrying out the tasks referred to in paragraph 4 . ### 1. in order to achieve the objectives referred to in article 26 , the commission , supported by the agency where relevant , shall ensure that the network manager tributes to the execution of the network functions set out in article 26 , by carrying out the tasks referred to in paragraph 4 .


### 3. the tasks of the network manager shall be executed in an independent , impartial and cost efficient manner . they shall be subject to appropriate governance , which shall recognise separate accountabilities for service provision and regulation where the competent body designated as the network manager also has regulatory functions. in the execution of its tasks , the network manager shall take into consideration the needs of the whole atm network and shall fully involve the airspace users , air navigation service providers , aerodrome operators and the military. ### 3. the tasks of the network manager shall be executed in an independent , impartial and cost efficient manner . they shall be subject to appropriate governance , which shall recognise separate accountabilities for the service provision from any other activities performed by the entity appointed as network manager and regulation where the competent body designated as the network manager also has regulatory functions. in the execution of its tasks , the network manager shall take into consideration the needs of the whole atm network and shall fully involve the airspace users , air navigation service providers , aerodrome operators and the military.


### 4. the network manager shall contribute to the execution of the network functions through support measures aimed at safe and efficient planning and operations of the network under normal and crisis conditions and through measures aimed at the continuous improvement of network operations in the single european sky and the overall performance of the network , especially regarding the implementation of the performance scheme. the action taken by the network manager shall take account of the need to fully integrate the airports in the network. ### 4. the network manager shall contribute to the execution of the network functions through support measures aimed at safe and efficient planning and operations of the operational stakeholders within the network under normal and crisis conditions and through measures aimed at the continuous improvement of network operations in the single european sky and the overall performance of the network , especially regarding the implementation of the performance scheme. the action taken by the network manager shall take account of the need to fully integrate the airports in the network.


### 5. the network manager shall cooperate closely with the agency acting as prb in order to ensure that the performance targets referred to in article 10 are adequately reflected in the capacity to be delivered by individual air navigation service providers and agreed between the network manager and those air navigation service providers in the network operations plan. ### 5. the network manager shall cooperate closely with the prb in order to ensure that the performance targets referred to in article 10 are adequately reflected in the capacity to be delivered by individual air navigation service providers and agreed between the network manager and those air navigation service providers in the network operations plan.


### decide on individual measures to implement the network functions and to support the effective implementation of the binding network operations plan and the achievement of the binding performance targets; ### propose in coordination with the operational stakeholders measures to implement the network functions and to support the effective implementation of the network operations plan and the achievement of the binding performance targets;


### advise the commission and provide relevant information to the agency acting as prb on the deployment of the atm network infrastructure in accordance with the european atm master plan , in particular to identify investments necessary for the network. ### advise , within the framework of the cooperation with operational stakeholders , the commission and provide relevant information to the prb on the deployment of the atm network infrastructure in accordance with the european atm master plan , in particular to identify investments necessary for the network.


### 7. the network manager shall take decisions through a cooperative decision-making process. parties to the cooperative decision-making process shall act to the maximum extent possible with a view to improving the functioning and performance of the network. the cooperative decision-making process shall promote the interest of the network. ### 7. the network manager shall take decisions through a cooperative decision-making process. parties to the cooperative decision-making process shall act to the maximum extent possible with a view to improving the functioning and performance of the network. the cooperative decision-making process shall promote the interest of the network , while taking due consideration of the local safety concerns.


### the air traffic service providers shall establish consultation mechanisms to consult the relevant airspace users and aerodrome operators on all major issues related to services provided , including relevant changes to airspace configurations , or strategic investments which have a relevant impact on air traffic management and air navigation service provision and/or charges. the airspace users shall also be involved in the process of approving strategic investment plans. the commission shall adopt measures detailing the modalities of the consultation and of the involvement of airspace users in approving investment plans. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 37 (3). ### the air traffic service providers shall establish consultation mechanisms to consult the relevant airspace users and aerodrome operators on all major issues related to services provided , including relevant changes to airspace configurations.


### the air traffic service providers shall establish consultation mechanisms to consult the relevant airspace users and aerodrome operators on all major issues related to services provided , including relevant changes to airspace configurations , or strategic investments which have a relevant impact on air traffic management and air navigation service provision and/or charges. the airspace users shall also be involved in the process of approving strategic investment plans. the commission shall adopt measures detailing the modalities of the consultation and of the involvement of airspace users in approving investment plans. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 37 (3). ### the air traffic service providers shall establish consultation mechanisms to consult the relevant airspace users and aerodrome operators on all major issues related to services provided , including relevant changes to airspace configurations , or strategic investments which have a relevant impact on air traffic management and air navigation service provision and/or charges.


### 4. before adopting a delegated act , the commission shall consult experts designated by each member state in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making. as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council. ### 4. before adopting a delegated act , the commission shall consult the expert group on human dimension as well as experts designated by each member state in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making. as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council.


### 1. member states , national supervisory authorities , the agency whether or not it is acting as prb and the network manager shall establish consultation mechanisms for appropriate consultation of stakeholders for the exercise of their tasks in the implementation of this regulation. ### 1. without prejudice to the role of the sectoral dialogue committee and of eurocontrol , the commission shall establish an ‘industry consultation body’ , to which air navigation service providers , associations of airspace users and airport operators shall belong to and in which the manufacturing industry and professional staff representative bodies shall participate as observers. the role of this body shall solely be to advise the commission on the implementation of the single european sky.


### 2. paragraph 1 shall be without prejudice to the right of disclosure by national supervisory authorities , the commission or the agency acting as prb where this is essential for the fulfilment of their duties , in which case such disclosure shall be proportionate and shall have regard to the legitimate interests of air navigation service providers , airspace users , airports or other relevant stakeholders in the protection of their commercially sensitive information . ### 2. paragraph 1 shall be without prejudice to the right of disclosure by national supervisory authorities , the commission or the prb where this is essential for the fulfilment of their duties , in which case such disclosure shall be proportionate and shall have regard to the legitimate interests of air navigation service providers , airspace users , airports or other relevant stakeholders in the protection of their commercially sensitive information .


### 2. calls on the commission to promote the establishment of maritime transport partnerships with the private sector in order to improve innovation and strengthen competitiveness; ### 2. calls on the commission to promote the establishment of maritime transport partnerships , including with the private sector , in order to improve innovation and strengthen competitiveness;


### 2. urges all blue economy stakeholders to base their activities on the responsible use of natural resources , decarbonisation and circular economy concepts; ### 2. urges the commission and the member states to put in place new projects and new instruments for all blue economy stakeholders to base their activities on the responsible use of natural resources , decarbonisation and circular economy concepts;


### 3. calls on the commission and the member states to complete priority projects within the trans-european transport network (ten-t) , in particular projects involving the atlantic , the mediterranean and cross-border areas , while promoting the full development of the ten-t motorways of the sea and the connection of islands to the mainland; ### 3. calls on the commission and the member states to complete priority projects within the trans-european transport network (ten-t) , in particular projects involving the atlantic , the mediterranean and cross-border areas , while promoting the full development of the ten-t motorways of the sea and the connection of islands and of our outermost regions to the mainland;


### 4. highlights that fostering the blue economy is key to reviving the economy as a whole and restoring the social aspects of several sectors severely affected by the covid-19 pandemic; ### 4. highlights that fostering the blue economy is key to reviving the economy as a whole and restoring the social aspects of several sectors severely affected by the covid-19 pandemic; recognises that the tourism sector should take advantage of the opportunity granted by the pandemic to regenerate eu tourism by engaging with coastal communities to invest in decarbonising infrastructure in ports , marines and tourism resorts;


### e. whereas the collection of data for scientific monitoring and assessment of stocks in the seas and oceans is fundamental to the sustainable management of those stocks; ### e. whereas the collection of data for scientific monitoring and assessment of stocks in the seas and oceans , taking into account that these stocks are within the safe biological limits , is fundamental to their sustainable management;


### 1. stresses that lockdown has had a considerable impact on mobility demand and the choice of transport mode , especially in urban areas; notes that the social distancing introduced as part of sanitary measures in the eu has led citizens to take up mobility options other than public transport in order to avoid gatherings of people; ### 1. stresses that lockdown has had a considerable impact on mobility demand and the choice of transport mode , especially in urban areas; notes that the social distancing introduced as part of sanitary measures in the eu has led citizens to take up mobility options other than public transport in order to avoid gatherings of people and infection with covid-19;


### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe , healthy and environmentally sustainable commuting options and to complement public transport with on-demand and shared transport services; ### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe , healthy , accessible , affordable and environmentally sustainable commuting options and to complement public transport with on-demand and shared transport services , taking in consideration the specificities of each territory; stresses that public transportation must include an inclusive network that reaches the entirety of the urban area and that , when this is not possible , other solutions should be envisaged;


### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe , healthy and environmentally sustainable commuting options and to complement public transport with on-demand and shared transport services; ### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe - with respect for physical distancing against the backdrop of the covid-19 pandemic - healthy and environmentally sustainable commuting options , and to complement public transport with on-demand and shared transport services to prevent any impact on urban mobility and travel for work and social reasons;


### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe , healthy and environmentally sustainable commuting options and to complement public transport with on-demand and shared transport services; ### 2. stresses the need for local authorities to reengineer public transport in order to ensure safe , healthy and environmentally sustainable commuting options and to complement public transport with on-demand and shared transport services; highlights that eu , national and regional awareness-raising campaigns on the safe use of public transport would help and encourage citizens to regain trust in collective passenger transport;


### 3. calls for a revision of the commission guidelines on developing and implementing sustainable urban mobility plans to include a new objective to improve the resilience of mobility systems in case of rapid fluctuations in mobility demand; ### 3. calls for a revision of the commission guidelines on developing and implementing sustainable urban mobility plans to include a new objective to improve the resilience of mobility systems in case of rapid fluctuations in mobility demand; calls for those urban mobility plans to foster multimodality and to tackle some side effects resulting from overconcentration of the population in certain urban areas , such as congestion and rising transport costs , throughout , for instance , balanced socio-economic arrangements to ensure there is no discrimination against eu citizens;


### 3. calls for a revision of the commission guidelines on developing and implementing sustainable urban mobility plans to include a new objective to improve the resilience of mobility systems in case of rapid fluctuations in mobility demand; ### 3. highlights that there will be future crisis which can jeopardise urban mobility , such as , but not limited to , pandemics or natural disasters; calls for a revision of the commission guidelines on developing and implementing sustainable urban mobility plans to include a new objective to improve the resilience of mobility systems in case of rapid fluctuations in mobility demand;


### 4. recognises that urban logistics are an essential public service; calls on local authorities to develop dedicated sustainable urban logistics plans that integrate freight into the planning of more dynamic and flexible uses of curb space; ### 4. recognises that urban logistics are an essential public service; calls on local authorities to develop dedicated sustainable urban logistics plans that integrate freight into the planning of more dynamic and flexible uses of curb space; calls on the commission and the member states to work closely with regions and cities , particularly across borders , to enhance and complete relevant missing last-mile infrastructure and multimodal and cross-border connections throughout the ten-t , thus enabling more seamless and efficient mobility system for passenger transport and freight logistics , which in turn prevents congestion and reduces emissions;


### 4. recognises that urban logistics are an essential public service; calls on local authorities to develop dedicated sustainable urban logistics plans that integrate freight into the planning of more dynamic and flexible uses of curb space; ### 4. recognises that urban logistics are an essential public service; calls on local authorities to develop dedicated sustainable urban logistics plans that integrate freight into the planning of more dynamic and flexible uses of curb space; calls on local authorities to promote road safety , with awareness raising initiatives and appropriate road signs for drivers , cyclists , and pedestrians;


### 4. recognises that urban logistics are an essential public service; calls on local authorities to develop dedicated sustainable urban logistics plans that integrate freight into the planning of more dynamic and flexible uses of curb space; ### 4. recognises that urban logistics are an essential public service; calls on local authorities to develop dedicated sustainable urban logistics plans that integrate freight into the planning of more dynamic and flexible uses of curb space , with a view to improving road traffic flows;


### 5. calls on the member states and local authorities to reassess their investments in urban mobility and to give priority to digital infrastructure that will improve the general experience of all passengers and be adapted to the post-covid-19 needs of transport workers; ### 5. calls on the member states and local authorities to reassess their investments in urban mobility and to give priority to digital infrastructure that will improve the general experience of all passengers , and especially those with reduced mobility , and be adapted to the post-covid-19 needs of transport workers and the general public;


### 7. reiterates that sustainable development and the management of urban tourism need to be fully integrated into the wider urban agenda. ### 7. reiterates that sustainable development and the management of urban tourism need to be fully integrated into the wider urban agenda in order not to affect urban tourism from an economic and social standpoint.


### 4. expresses satisfaction that eur 3.1 billion (12.8%) of the spending under the mff subheading 1a is dedicated to education , training , youth and sport; ### 4. notes that in 2020 , eur 173.3 billion was allocated under subheading 1a; expresses satisfaction that eur 3.1 billion (12.8%) of the spending under the mff subheading 1a is dedicated to education , training , youth and sport;


### 4. acknowledges the quality of echo’s implementation of humanitarian aid for education , as found by the court in its special report 2/20211 ; ### 4. acknowledges the quality of echo’s implementation of humanitarian aid for education , as found by the court in its special report 2/20211; insists that education must be a priority in contexts of disasters , and that the eu shall keep financing it , integrating education in emergency situations to avoid school abandonment , especially in conflicts prolonged in time; recalls that in these contexts , the eu shall keep financing and providing text books and materials in line with unesco's recommendations;


### 5. takes note that the eu will be able to spend significantly more than in the previous programming period , with an overall allocation of eur 1 824 billion from nextgenerationeu and the mff; urges the commission to limit the risk of delayed start to the implementation of shared managed funds and ensure the sound financial management in the use of funds , including the respect for the rule of law and the fundamental rights. ### 5. takes note that the eu will be able to spend significantly more than in the previous programming period , with an overall allocation of eur 2.017 ,8 billion from nextgenerationeu (806 ,9 bn) and the mff (1.210 ,9 bn) in current prices; urges the commission to limit the risk of delayed start to the implementation of shared managed funds and ensure the sound financial management in the use of funds , including the respect for the rule of law and the fundamental rights.


### 6. regrets the low implementation rate of cef during the 2014-2020 period: calls on member states to significantly speed up investments , and on the commission to step up its monitoring in view of the urgent need for infrastructure investment in order to facilitate a swift recovery from the covid-19 crisis; is concerned that a significant under-execution of payments for transport infrastructure financed by the cohesion fund contribution to cef for 2021 is expected , and that implementation delays and decommitment of funds might occur; ### 6. highlights that cef’s 2014-2020 cumulative implementation rate reflects the progress of the projects and recalls that cef transport projects are expected to be completed by the end of 2024; calls on member states to significantly speed up investments , and on the commission to step up its monitoring in view of the urgent need for infrastructure investment in order to facilitate a swift recovery from the covid-19 crisis; calls on the commission and member states to accelerate the execution of payments for transport infrastructure financed by the cohesion fund contribution to cef 2021-2027 to prevent implementation delays , and decommitment of funds;


### 6. underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automatised systems for reporting , monitoring and audit; remarks that this should include the establishment of a mandatory single interoperable database on beneficiaries of funds from all union programmes; highlights that such a system should build on unique identifiers for all recipients including information about their ultimate beneficiaries and should also automatically ensure the use of systems such as the date mining tool , arachne , in order to provide for the best possible protection of the union finances; notes that this digitalisation is overdue and indispensable given the cross-border nature of misuse of funds , fraud , misappropriations , conflicts of interest , double-funding and other systemic problems; underlines that this single datamining tool should be easily searchable and available for olaf , eppo and the commission , in order to enhance the protection of the union budget and next generation eu against irregularities , fraud and conflicts of interest; ### 6. underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automatised systems for reporting , monitoring and audit; remarks that this should include the establishment of a mandatory single interoperable database on beneficiaries of funds from all union programmes; acknowledges that the commission proposed to make obligatory the use of a single data-mining and risk-scoring tool for funds under shared management and the recovery and resilience facility; notes that this has not been retained in the adopted texts; highlights that such a system should build on unique identifiers for all recipients including information about their ultimate beneficiaries and should also automatically ensure the use of systems such as the date mining tool , arachne , in order to provide for the best possible protection of the union finances; notes that this digitalisation is overdue and indispensable given the cross-border nature of misuse of funds , fraud , misappropriations , conflicts of interest , double-funding and other systemic problems; underlines that this single datamining tool should be easily searchable and available for olaf , eppo and the commission , in order to enhance the protection of the union budget and next generation eu against irregularities , fraud and conflicts of interest;


### 7. welcomes the positive evaluation of the trans-european transport network (ten-t) policy progress and the agreement on the streamlining directive , which will play a key role in accelerating pre-identified cross-border projects on the core network; notes however that there are bottlenecks along the corridors where more focus is needed to guarantee connectivity and timely completion of the core network by 2030; is concerned that phased and new projects along the ten-t network are at risk due delays in adoption of partnership agreements and cohesion programmes for the 2021-2027 period; ### 7. welcomes the positive evaluation of the trans-european transport network (ten-t) policy progress and the agreement on the streamlining directive , which will play a key role in accelerating pre-identified cross-border projects on the core network; notes however that there are bottlenecks along the corridors where more focus is needed to guarantee connectivity and timely completion of the core network by 2030; is concerned that phased and new projects along the ten-t network could be at risk due delays in adoption of partnership agreements and cohesion programmes for the 2021-2027 period;


### 2. takes note that by the end of 2020 , outstanding commitments continued to rise , reaching eur 303.2 billion; highlights that this increase was smaller than in previous years , partly due to the additional payment appropriations being made available for combating the covid-19 pandemic; notes that according to the commission’s long-term forecasting , which does not include the next generation eu (ngeu) instrument , the amount of outstanding commitments should remain fairly stable at this high level until 2027; ### 2. takes note that by the end of 2020 , outstanding commitments continued to rise , reaching eur 303.2 billion; highlights that this increase was smaller than in previous years , partly due to the additional payment appropriations being made available for combating the covid-19 pandemic; notes that according to the commission’s long-term forecasting , which does not include the next generation eu (ngeu) instrument , the amount of outstanding commitments should remain fairly stable at this high level until 2027; notes that despite the fact that the absorption of european structural and investment (esi) funds has accelerated at the end of 2020 (55%) , it is still slower than at the same time under the previous mff (2000-2006: 68 %; 2007-2013: 62 %); calls , therefore , on the commission to analyse the reasons for the low absorption level and to simplify the new rules for the post-2020 period in order to avoid unnecessarily complex and/or burdensome rules with no added value;


### 2. acknowledges dg eac’s efforts to prevent under-implementation of programmes due to the covid-19 pandemic; welcomes the measures taken to mitigate the effects of the crisis on applicants and beneficiaries; ### 2. acknowledges dg eac’s efforts to prevent under-implementation of programmes due to the covid-19 pandemic; welcomes the measures taken to mitigate the effects of the crisis on applicants and beneficiaries , and calls on dg eac to ensure that all the projects that could not be implemented will be in the future;


### 2. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and may ultimately lead to serious losses for the union budget and underlines its requests to the commission to use all available tools to limit the risk of such losses. this should include the immediate and full application of regulation (eu , euratom) 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget; ### 2. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and leads to serious losses for the union budget and underlines its requests to the commission to use all available tools to halt the ongoing severe violations of the rule of law and limit the risk of such losses. this should include the immediate and full application of regulation (eu , euratom) 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget , by sending a written notification under article 6(1) of the regulation to the member states concerned;


### 2. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and may ultimately lead to serious losses for the union budget and underlines its requests to the commission to use all available tools to limit the risk of such losses. this should include the immediate and full application of regulation (eu , euratom) 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget; ### 2. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and may ultimately lead to serious losses for the union budget and underlines its requests to the commission to use all available tools to limit the risk of such losses. this should include the immediate and full application of regulation (eu , euratom) 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget; insists that the commission ensures that the delivery of external aid is subject to the rule of law and respect for human rights in recipients countries; stresses , in particular , the need to guarantee that no union funds , by third parties and/or natural person are allocated or linked to any cause or form of terrorism and/or religious and political radicalization;


### 3. expresses satisfaction that the biggest part of the union budget went to boost sustainable growth and enhance competitiveness by reducing the economic gaps between regions , stimulate the creation of quality jobs , fight climate change , and address the socio-economic impact of the covid-19 pandemic in the eu , as well as provide assistance to third countries; ### 3. expresses satisfaction that the biggest part of the union budget went to boost sustainable growth and enhance competitiveness by reducing the economic gaps between regions , stimulate the creation of quality jobs , fight climate change , and address the socio-economic impact of the covid-19 pandemic in the eu , as well as provide assistance to third countries; welcomes in this regard the increased flexibility and the simplification of administrative requirements for the use of existing esi funds to help member states in their efforts to deal with the negative effects of the covid-19 pandemic;


### 9. notes with concern that the estimated overall level of error in subheading 1b ‘economic , social and territorial cohesion’ stood at 3.5 % in 2020; underlines that despite the slight decrease in comparison with the previous years , this figure is still largely above the 2 % materiality threshold and the estimated level of error in expenditure for the union budget as a whole (2.7 %); ### 9. notes with concern that the estimated overall level of error in subheading 1b ‘economic , social and territorial cohesion’ stood at 3.5 % in 2020 (2019:4.4 % , 2018: 5 %); underlines that despite the slight decrease in comparison with the previous years , this figure is still largely above the 2 % materiality threshold and the estimated level of error in expenditure for the union budget as a whole (2.7 %); stresses that the new control and assurance framework was designed to ensure that annual residual error rates are below 2 %; agrees with the court's conclusions that further improvements are necessary in terms of the implementation of the framework by the member states’ programme authorities and by the commission in order to reduce the high level of error;


### 9. notes that the covid-19 pandemic justified considerable changes to the 2020 budget in the form of transfers and amending budgets in order for the union to give a robust input in order to help alleviate the threats from the pandemic not least through the rapid development of vaccines. furthermore , notes that the pandemic meant that audits mainly had to be done remotely which also implies that the estimated error rates should be considered as minimum estimates; ### 9. notes that the covid-19 pandemic justified considerable changes to the 2020 budget in the form of transfers and amending budgets in order for the union to give robust input in order to help alleviate the threats from the pandemic not least through the rapid development of vaccines. furthermore , notes that the pandemic meant that audits mainly had to be done remotely. also notes that the commission , on the basis of its specific covid-19-related risk assessment carried out in 2020 , considers that the level of assurance was safeguarded and that its estimated risk at payment and risk at closure are representative of the level of error in the financial transactions;


### 10. asks the commission to modify the spending rule n+3 years to the previous rule n+2 years in order to increase the budget execution and reduce the outstanding commitments; ### 10. asks the commission to cooperate and assists member states for timely implementation of their programmes and that the spending rule n+3 years is not used as an excuse for delays; encourages the efforts and measures undertaken by the commission to increase the budget execution and reduce the outstanding commitments for the 2021-2027 period;


### 12. reiterates the need to simplify rules and procedures , develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all others relevant stakeholders; ### 12. reiterates the need to further simplify rules and procedures , develop training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups ,administration and payment agencies and all others relevant stakeholders; acknowledges progress made through the 2018 revision of the financial regulation and the improvements introduced for the 2021-2027 spending programmes;


### 13. expresses satisfaction that sure reached a total volume of eur 94.3 billion and a total level of disbursements of eur 89.6 billion (as of may 2021) on a budget of eur 100 billion; welcomes that sure have supported approximately 31 million people and 2.5 million firms in 2020; ### 13. expresses satisfaction that sure reached a total volume of eur 94.3 billion and a total level of disbursements of eur 89.6 billion (as of may 2021) on a budget of eur 100 billion; welcomes that sure have supported approximately 31 million people and 2.5 million firms in 2020; calls in this context on the commission to put forward a permanent european unemployment reinsurance scheme without farther delay taking into account the fact that job layoffs will most probably increase;


### 13. stresses the increased importance of performance indicators , including the selection of indicators , definition of targets and milestones and monitoring and reporting in light of the new delivery models for the recovery and resilience facility and the reformed common agricultural policy; ### 13. stresses the increased importance of performance indicators , including the selection of indicators , definition of targets and milestones and monitoring and reporting in light of the new delivery models for the recovery and resilience facility and the reformed common agricultural policy; welcomes in this regard the commission's work to improve monitoring and reporting on performance of the eu budget with more streamlined and qualitative indicators , as reflected in the adopted basic acts of the 2021-2027 spending programmes;


### 1. notes that , the estimated level of error in spending on ‘economic , social and territorial cohesion’ decreased from 4 ,4% in 2019 to 3 ,5% in 2020; welcomes the continuous improvement , but is disappointed that it has not proven possible to decrease the error rate below 2%; ### 1. notes with satisfaction that , the estimated level of error in spending on ‘economic , social and territorial cohesion’ decreased from 4 ,4% in 2019 to 3 ,5% in 2020; welcomes the continuous improvement of cohesion policy investments , but is disappointed that it has not proven possible to decrease the error rate below 2%; underlines in this regard the different types of irregularities and that an error rate is not identical with fraud;


### 1. notes that the replacement of the development cooperation instrument with the global europe instrument coincides with a dramatic reversal of the progress towards the sustainable development goals and with rapid aggravation of the global climate crisis; insists that in the implementation of the global europe instrument , maximum efficiency in the response to these incomparably important challenges must be sought; ### 1. notes that the replacement of the development cooperation instrument with the global europe instrument coincides with a dramatic reversal of the progress towards the sustainable development goals and with rapid aggravation of the global climate crisis; insists that in the implementation of the global europe instrument , maximum efficiency in the response to these incomparably important challenges must be sought; calls on the commission to increase efforts in climate change mitigation that allows to reduce the impact on vulnerable people;


### 11. calls on the commission to ensure the provision of sufficient funding for audits and controls of union funds in light of the massive increase of funds to be disbursed during the coming years under the combined mff and nextgenerationeu instrument; ### 11. calls on the commission and the budgetary authority to ensure the provision of sufficient funding for audits and controls of union funds in light of the massive increase of funds to be disbursed during the coming years under the combined mff and nextgenerationeu instrument;


### 14. highlights the role dg health and food safety has played in securing a coordinated response to the covid-19 pandemic across the member states; in authorising and procuring the vaccines against covid-19 and delivering other essential medical countermeasures; and in supporting member states in deploying public health measures. ### 14. highlights the role dg health and food safety has played in securing a coordinated response to the covid-19 pandemic across the member states; in authorising and procuring the vaccines against covid-19 and delivering other essential medical countermeasures; and in supporting member states in deploying public health measures; is concerned about the continued lack of transparency into the advanced purchase agreements of vaccines; expects that the commission will promote the highest standards of transparency in negotiations with pharmaceutical companies; calls on the commission to encourage pharmaceutical companies to set a higher standard of transparency to the public with regards to the costs , prices , liabilities and indemnities stipulated in the advanced purchase agreements; reiterates that future negotiations between the member states , commission and the pharmaceutical companies should have an improved transparency standards , especially due to reports of increasing costs of vaccines;


### 19. regrets that the court for the year 2020 has again issued an adverse opinion on the legality and regularity of the expenditure side of the budget and at the same time acknowledges that the level of error has remained stable at 2 ,7 % in 2020 , which is the same as for the year 2019; ### 19. regrets that the court for the year 2020 has again issued an adverse opinion on the legality and regularity of the expenditure side of the budget and at the same time acknowledges that the level of error has remained stable at 2 ,7 % in 2020 ,which is the same as for the year 2019; underlines , however , that an error rate is not the same as fraud and notes that in 2020 six possible fraud cases were reported by eca to the union’s anti fraud office (olaf) compared to nine in 2019’s; reiterates the need to step-up the efforts in the fight against fraud both at union and member state level , in close cooperation with the european public prosecutor's office (eppo) and olaf;


### 15. calls on the commission to continue promoting gender balance and a gender budgeting approach in the allocated funds; calls on the commission to urgently develop a gender mainstreaming methodology in order to integrate a gender equality perspective in all policy areas; ### 15. calls on the commission to continue promoting gender balance and a gender budgeting approach in the allocated funds; welcomes the commission's progress towards gender mainstreaming methodology and the development of pilot methodology for the tracking of gender related expenditure under the mff 2021-2027; asks the commission to inform the parliament about its feasibility test on the eu funding programmes in the context of draft budget 2023;


### 17. welcomes the establishment of new own revenues in order to repay , from 2028 , the loans granted under nextgenerationeu (about eur 15 billion per year until 2050) with a view to ensuring a better protection of the union budget; notes that by doing so , the union's debt burden will not be borne by future generations and essential union programmes such as horizon europe , erasmus+ , will not have to be reduced; ### 17. welcomes the establishment of new own revenues in order to repay , from 2028 , the loans granted under nextgenerationeu (about eur 15billion per year until 2050) with a view to ensuring a better protection of the union budget; notes that by doing so , the union's debt burden will not be borne by future generations and essential union programmes such as horizon europe , esf+ , erasmus+ , will not have to be reduced;


### 25. notes that the annual absorption rate for efsi funds in 2020 was 15 % , which is the same as the final year of the previous 2007-2013 mff but that the cumulative absorption rate is still only 55 % , which is 7 % lower than at the end of 2013. notes that this implies that 45 % of the total commitments under the efsi funds for the period 2014-2020 equal to eur 209 billion has still not been paid out and constitutes the main part of the total outstanding commitments (ral) of eur 303 billion; ### 25. notes that the annual absorption rate for esi funds in 2020 was 15 % , which is the same as the final year of the previous 2007-2013 mff but that the cumulative absorption rate is still only 55 % , which is 7 % lower than at the end of 2013. notes that this implies that 45 % of the total commitments under the esi funds for the period 2014-2020 equal to eur 209 billion has still not been paid out and constitutes the main part of the total outstanding commitments (ral) of eur 303 billion;


### 25. notes that the annual absorption rate for efsi funds in 2020 was 15 % , which is the same as the final year of the previous 2007-2013 mff but that the cumulative absorption rate is still only 55 % , which is 7 % lower than at the end of 2013. notes that this implies that 45 % of the total commitments under the efsi funds for the period 2014-2020 equal to eur 209 billion has still not been paid out and constitutes the main part of the total outstanding commitments (ral) of eur 303 billion; ### 25. notes that the annual absorption rate for esi funds in 2020 was 15 % , which is the same as the final year of the previous 2007-2013 mff but that the cumulative absorption rate was still only 55 % , which is 7 % lower than at the end of 2013.notes that at the end of 2020 45 % of the total commitments under the esi funds for the period 2014-2020 equal to eur 209 billion were not been paid out and constituted the main part of the total outstanding commitments (ral) of eur303 billion;


### 27. notes that the covid-19 pandemic has resulted in the relaxation of applicable rules to provide additional liquidity and exceptional flexibility for covid-19 related expenditure; ### 27. notes that the covid-19 pandemic has resulted in the relaxation of applicable rules to provide additional liquidity , as well as to exceptional and necessary flexibility for covid-19 related expenditure and of administrative rules and controls in the interest of rapid reaction;


### 29. regrets that the covid-19 pandemic made it much more difficult to carry out on-the-spot checks and audits , which implies that the estimated error rates for 2020 should be considered as minimum rates; ### 29. regrets that the covid-19 pandemic made it much more difficult to carry out on-the-spot checks and audits ,; notes however that the commission , on the basis of its specific covid-19-related risk assessment carried out in 2020 , considers that the level of assurance was safeguarded and that its estimated risk at payment and risk at closure are representative of the level of error in the financial transactions;


### 32. stresses that the combined effect of the new nextgenerationeu instrument and the delays in adoption of legislation risks putting serious pressure on administrative capacities in member states and the commission , which again may lead to more errors , less control and increased losses for the union budget; ### 32. stresses that the combined effect of the new nextgenerationeu instrument and the delays in adoption of legislation risks putting serious pressure on administrative capacities in member states and the commission , which again may lead to more errors , less control and potential losses for the union budget;


### h. develop a gender mainstreaming methodology for use across the budget at the latest by the end of 2022 , and to follow the recommendations of the court in its special report on gender mainstreaming in the eu budget; ### h. to finalise a gender mainstreaming methodology for use across the budget at the latest by the end of 2022 , and to follow the recommendations of the court in its special report on gender mainstreaming in the eu budget;


### 36. underlines that auditing the performance of the union budget is equally as important as compliance auditing in order to get a comprehensive view of the legality of spending as well as the efficiency and economy of the spending; ### 36. underlines that auditing the performance of the union budget is equally as important as compliance auditing in order to get comprehensive view not only of the legality of spending as well as the efficiency and economy of the spending , but of the results achieved and the priorities and targets met;


### 37. regrets that for the common provisions regulation for the efsi funds , an impact assessment was not carried out and that important evaluations of the cap were not available before the impact assessment was made concerning the cap reform; ### 37. notes that for the common provisions regulation (cpr) for the seven shared management funds for the period 2021-2027 , an impact assessment was not carried out , since the cpr sets common rules and delivery mechanism for other policies; welcomes that funds related regulations were accompanied by their own impact assessments; notes that important evaluations of the cap were not available before the impact assessment was made concerning the cap reform;


### 37. regrets that for the common provisions regulation for the efsi funds , an impact assessment was not carried out and that important evaluations of the cap were not available before the impact assessment was made concerning the cap reform; ### 37. reminds that the common provisions regulation for the esi funds , was not subject to an impact assessment , but each of the shared management funds covered by the regulation is accompanied by its own impact assessment; notes that important evaluations of the cap were not available before the impact assessment was made concerning the cap reform;


### 57. welcomes the court’s assessment that the scale and scope of erasmus+ created added value and that its efficiency has been improved by its simplification compared to predecessor programmes; notes with concern that the commission has not taken gender equality into account across all aspects of erasmus+ , and that the programme statement for erasmus+ did not provide a financial estimate of the programme’s contribution to gender equality; ### 57. welcomes the court’s assessment that the scale and scope of erasmus+ created added value and that its efficiency has been improved by its simplification compared to predecessor programmes; notes the court’s view that the commission has not taken gender equality into account across all aspects of erasmus+ , and that the programme statement for erasmus+ did not provide a financial estimate of the programme’s contribution to gender equality; recalls that while there are significant gender differences between study fields , 58% of the total number of participants in the programme are women;


### h. manage expectations by setting realistic and achievable objectives and targets; considers that the eu youth guarantee falls short of expectations; calls on the commission to cooperate better with member states to develop erasmus+ for professional training , especially for certain technical professions , the artisans , etc; ### h. manage expectations by setting realistic and achievable objectives and targets;; calls on the commission to cooperate better with member states to develop erasmus+ for professional training , especially for certain technical professions , the artisans , etc;


### 65. expresses its concern that the number and impact of the errors detected demonstrate that the controls in place do not yet sufficiently mitigate the high inherent risk of error in this area; is concerned that this concerns , in particular , managing authorities whose verifications are ineffective in preventing or detecting irregularities in expenditure declared by beneficiaries; notes with concern that the court also considers that other errors are the result of decisions taken by managing authorities themselves; ### 65. expresses its concern that the number and impact of the errors detected demonstrate that the controls in place do not yet sufficiently mitigate the high inherent risk of error in this area; is concerned that this concerns , in particular , managing authorities whose verifications are not sufficiently effective in preventing or detecting irregularities in expenditure declared by beneficiaries; notes with concern that the court also considers that other errors are the result of decisions taken by managing authorities themselves;


### 66. notes with concern that the court has concluded that the residual error rates that audit authorities reported were not always reliable and that shortcomings remain in the way audit authorities perform and document their work; underlines the court's finding that audit authorities need to keep better track of the risk of fraud in their audits of operations; underlines , however , that an error rate is not the same as fraud and notes that in 2020 six possible fraud cases were reported to the union’s anti fraud office (olaf) compared to nine in 2019’s; reiterates the need to step up the efforts in the fight against fraud both at union and member state level , in close cooperation with the european public prosecutor's office (eppo) and olaf; ### 66. notes that the court has concluded that the residual error rates that audit authorities reported were not always reliable and that shortcomings remain in the way audit authorities perform and document their work; underlines the court's finding that audit authorities need to keep better track of the risk of fraud in their audits of operations;


### 69. underlines that specific instruments gave the member states financial incentives to achieve results and optimise their use of funding; regrets that the commission and the member states were found to be only partially successful in using these instruments to make the financing of cohesion policy more performance-based; is worried that the member states were found to show very limited interest in using some of the new performance-based funding models , i.e. 'joint action plans' and 'financing not linked to costs'; encourages wider use of the simplified cost options which the eca considers have the potential to reduce beneficiaries’ administrative burden and are considered less prone to error; ### 69. underlines the performance reserve that the new performance framework has foreseen which entails 6% of the resources to be frozen and consequently allocated on the basis of a performance review after the annual implementation report in 2019 , to the programmes which have achieved their set milestones , so that member states are incentivised to optimise their use of funding; regrets that according to recent data the commission and the member states were found to be only partially successful in making the financing of cohesion policy more performance-based; is worried that the member states were found to show very limited interest in using some of the new performance-based funding models , i.e. 'joint action plans' and 'financing not linked to costs'; encourages wider use of the simplified cost options which the eca considers have the potential to reduce beneficiaries’ administrative burden and are considered less prone to error;


### 70. takes note that the court , in its special report 26/2021' regularity of spending in eu cohesion policy: commission discloses annually a minimum estimated level of error that is not final' found that the new legal provisions address some limitations in the acceptance of accounts; regrets that nevertheless , the court found that some risks remain at the time of releasing the payment retention; ### 70. takes note that the court , in its special report 26/2021' regularity of spending in eu cohesion policy: commission discloses annually a minimum estimated level of error that is not final' found that the new legal provisions for the programming period 2021-2027 address some limitations in the acceptance of accounts; regrets that nevertheless , the court found that some risks remain at the time of releasing the payment retention;


### 71. notes with concern that the court also found that there are inherent limitations to the commission's desk reviews , thus reducing their contribution to confirming the residual total error rate (rter); is concerned that the commission's desk reviews are not designed to detect additional ineligible expenditure; notes with concern that both the compliance audits of the commission and of the court found material errors that the desk reviews could not have detected; ### 71. notes the court’s findings that the commission's desk reviews are not designed to detect additional ineligible expenditure , which limits their contribution to confirming the regularity of the underlying transactions and the validity of the residual total error rate (rter) reported by the audit authorities; notes further that for programmes with confirmed track-record of low error rates , such desk reviews are an efficient tool to confirm the reported error rates and audit opinion from the audit authorities; notes with concern that both the compliance audits of the commission and of the court found material errors that the desk reviews could not have detected;


### 72. is worried that the court found that the commission did not always follow its risk-based approach for selecting the riskiest audit authorities for compliance audits and that while the commission detects irregular expenditure in its compliance audits , it often revises their final results in the follow-up phase with the member states; ### 72. takes note that the court found that the commission did not always follow its risk-based approach for selecting the riskiest audit authorities for compliance audits and that while the commission detects irregular expenditure in its compliance audits , it often revises their final results in the follow-up phase with the member states;


### 77. regrets that due to data limitations and the fact that many operations were still ongoing at the time of the court's audit , it was not in a position to draw an overall conclusion on the actual performance of esf expenditure during the 2014-2020 period; ### 77. notes that due to data limitations and the fact that many operations were still ongoing at the time of the court's audit , it was not in a position to draw an overall conclusion on the actual performance of esf expenditure during the 2014-2020 period;


### e. ensure that the member states take into account and promote gender equality throughout the preparation , implementation , monitoring and evaluation of all programmes as laid down in regulation (eu) 1303/2013 and regulation (eu) 2021/1060; ### e. ensure that the member states take into account and promote the implementation of the partnership principle and of gender equality throughout the preparation , implementation , monitoring and evaluation of all programmes as laid down in regulation (eu) 1303/2013 and regulation (eu) 2021/1060;


### h. propose a legislative revision to ensure that the payment retention is adequately protected before it is released , to improve its audit work , audit documentation and review process , to strengthen the main elements of the regularity of information provided in the aars , and to ensure that the college of commissioners provide relevant and reliable information in the ampr; ### h. notes that the common provisions regulation for the 2021 - 2027 programming period contains an overhauled enabling conditions and performance framework , paired with a new approach in programming , monitoring and control; welcomes the performance-enhancing provisions such as the single audit principle that represents a risk-proportioned audit conditioned by collaboration with the eppo , enhanced obligations on conflict of interest , the use of simplified cost options of financing not linked to costs; acknowledges that the newly-reformed system will reveal its advantages in the years to come; discourages therefore opening the texts of the agreement with regards to a legislative revision , unless that would be a necessary alignment with the upcoming revision of the financial regulation; notes that before the mid-term review such initiative would only negatively affect the performance of the funds;


### h. propose a legislative revision to ensure that the payment retention is adequately protected before it is released , to improve its audit work , audit documentation and review process , to strengthen the main elements of the regularity of information provided in the aars , and to ensure that the college of commissioners provide relevant and reliable information in the ampr; ### h. ensure that the payment retention is adequately protected before it is released , to improve its audit work , audit documentation and review process , to strengthen the main elements of the regularity of information provided in the aars , and to ensure that the college of commissioners provide relevant and reliable information in the ampr


### k. simplify rules and procedures , develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all other relevant stakeholders; ### k. simplify rules and procedures , encourage member states to develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and all other relevant stakeholders;


### l. ensure that sufficient resources are available for horizon europe in order to launch new union partnerships in areas such as clean hydrogen , batteries , clean aviation , rail , connected and automated mobility , zero-emission road and waterborne transport , in particular for the work programme 2021-2022; stresses the need to support projects that contribute , in particular , to a future-proof , sustainable , smart and climate-friendly european transport network; ### deleted


### l. ensure that sufficient resources are available for horizon europe in order to launch new union partnerships in areas such as clean hydrogen , batteries , clean aviation , rail , connected and automated mobility , zero-emission road and waterborne transport , in particular for the work programme 2021-2022; stresses the need to support projects that contribute , in particular , to a future-proof , sustainable , smart and climate-friendly european transport network; ### l. ensure that sufficient resources are available for horizon europe in order to launch new union partnerships in areas such as clean hydrogen , batteries , clean aviation , rail , connected and automated mobility , zero-emission road and waterborne transport , in particular for the work programme 2021-2022 and welcomes the progress of horizon europe in this sense; stresses the need to support projects that contribute , in particular , to a future-proof , sustainable , smart and climate-friendly european transport network;


### m. create a new budgetary line for tourism , to support the recovery of a sector severely hit by the covid-19 crisis , making it resilient for the future , digitalised and sustainable; ### deleted


### n. propose a new result-oriented mechanism including short , mid and long-term planning and technical assistance , to increase the added value of european funds and to ensure that member states meet the 2030 and 2050 completion targets , respectively for the core and comprehensive ten-t networks; ### deleted


### o. continue its action on the grouped purchase of vaccines to protect against covid-19 which allows savings and develops the union's sovereign autonomy in the field of health and which can be extended to other areas such as energy , semiconductor or rare earth elements; ### deleted


### a. simplify rules and procedures , develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all other relevant stakeholders; ### a. simplify rules and procedures , encourages member states to develop compulsory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for young farmers , smes , spin-offs , start-ups , administration and payment agencies and all other relevant stakeholders;


### b. generalise the use of ia and new technologies such as sentinel to control the correct use of cap funds; ### b. make better use and encourage the use of ai and data from new technologies such as the eu-owned copernicus sentinel satellites to monitor and control the correct use of cap funds;


### c. make the use of the it tool , arachne , mandatory and systematic for paying agencies , as an important tool that can be used to identify projects , beneficiaries and contractors at risk of fraud; ### c. encourage the systematic use of the it tool , arachne , by paying agencies , as an important tool that can contribute to identifying projects , beneficiaries and contractors at risk of fraud;


### 94. is concerned that the european court of auditors in its special report no 10/21 found that the commission has not adequately applied gender mainstreaming in the union budget; calls on the commission to urgently develop gender mainstreaming methodology in order to integrate a gender equality perspective in all policy areas , including the use of gender-disaggregated data and indicators; recalls that the need for gender mainstreaming is ever more urgent in the light of the gendered impact of the covid-19 pandemic; ### 94. is concerned that the european court of auditors in its special report no 10/21 found that the commission has not adequately applied gender mainstreaming in the union budget; welcomes the commission’s progress towards gender mainstreaming methodology and the development of a pilot methodology for the tracking of gender related expenditure under the mff 2021-2027;; recalls that the need for gender mainstreaming is ever more urgent in the light of the gendered impact of the covid-19 pandemic;


### 99. notes with concern that the court found marked differences in the implementation of national programmes and that there are gaps in isf-borders and visa’s performance information; welcomes that performance indicators published in the ampr give an optimistic picture of isf-borders and visa performance; notes with concern that the court found that the programme has contributed insufficiently to the consistent application of the acquis through training; ### 99. notes with concern that the court found marked differences in the implementation of national programmes and that there are gaps in isf-borders and visa’s performance information; welcomes that performance indicators published in the ampr give an optimistic picture of isf-borders and visa performance; welcomes the court’s findings that isf-borders and visa has contributed to efficient visa processing by funding the upgrading of 2 680 consulates (290 % of the 2020 target); notes however that 4322 staff (38 % of the 2020 target) have been trained in the common visa policy to date , which according to the court could increase the risk that schengen visa applications will not be processed in a harmonised manner;


### k. implement measures to ensure complementarity and better coordination between amif and easo/frontex (e.g. in the area of forced returns or support to asylum authorities); ### k. implement measures to ensure complementarity and better coordination between amif and easo/frontex in support to asylum authorities;


### 107. welcomes that ipa ii has responded flexibly to help mitigate crises; notes with concern that there are some gaps in ipa ii’s performance information; regrets that the implementation of political reforms is generally slow; notes with concern that the court has found that union support has been more effective in promoting fundamental reforms than in securing their implementation; ### 107. welcomes that ipa ii has responded flexibly to help mitigate crises; notes with concern that there are some gaps in ipa ii’s performance information; notes the court’s observation that the implementation of political reforms is generally slow , as well as its conclusion that their progress depends not only on ipaii support , but also on other contextual factors such as the political will of the ipa ii beneficiary concerned; notes with concern that the court has found that union support has been more effective in promoting fundamental reforms than in securing their implementation;


### a. whereas every year around 22 700 people still lose their lives on eu roads and around 120 000 are seriously injured; whereas progress in reducing eu fatality rates has stagnated in recent years and , as a result , the target to halve the number of road deaths between 2010 and 2020 was missed; whereas the above figures represent an unacceptable human and social price for eu citizens; ### a. whereas every year around 22 700 people still lose their lives on eu roads and around 120 000 are seriously injured; whereas progress in reducing eu fatality rates has stagnated in recent years and , as a result , the target to halve the number of road deaths between 2010 and 2020 was missed; whereas the above figures represent an unacceptable human and social price for eu citizens and costs the eu 2% of its annual gdp;


### f. whereas 40 % of all road deaths in the eu are work-related; whereas driver fatigue is common on eu roads; ### f. whereas 40 % of all road deaths in the eu are work-related; whereas driver fatigue is common on eu roads; whereas often truck cabins are not equipped with parking air conditioners - or equivalent climatisation systems - which can seriously undermine the well-being of drivers who regularly sleep in the cabin , considering the increase of heatwaves due to global warming;


### 1. welcomes the fact that the eu has reaffirmed in the 2021-2030 eu road safety policy framework its long-term vision to get close to zero deaths by 2050 , known as vision zero , and its medium-term goal to reduce deaths and serious injuries by 50 % by 2030; highlights that these eu goals and targets relating to road safety should be underpinned by a coordinated , well-planned , systematic and well-financed road safety approach at eu , national and local level; ### 1. welcomes the fact that the eu has reaffirmed in the 2021-2030 eu road safety policy framework its long-term vision to get close to zero deaths by 2050 , known as vision zero , and its medium-term goal to reduce deaths and serious injuries by 50 % by 2030; calls for a detailed road map for eu action against which performance is measured and delivery made accountable to specific bodies; highlights that these eu goals and targets relating to road safety should be underpinned by a coordinated , well-planned , systematic and well-financed road safety approach at eu , national and local level; asks member states that have not yet sufficiently aligned their national road safety strategies with the objectives of the eu road safety policy framework 2021-2030 to address , as soon as possible , this shortcoming; notes that road safety requires integration into other interrelated policy areas and calls for the creation of a cross-dg coordination group reporting both to the relevant commissioners , the road safety co-ordinator and to the european commission’s high level group on road safety;


### 3. calls on all member states to earmark an adequate part of their national budget , which , coupled with eu funds , should make it possible to implement their national road safety programmes and the new 2021-2030 eu road safety policy framework; ### 3. calls on all member states to earmark an adequate part of their national budget , which , coupled with eu funds , should make it possible to implement their national road safety programmes and the new 2021-2030 eu road safety policy framework; calls on the commission to support and encourage member states to invest throughout their national recovery and resilience plans in a safer , more sustainable , resilient and multimodal ten-t network;


### 4. calls on the member states and the commission to prioritise investments with the greatest benefit in terms of road safety , including investments in maintaining existing infrastructure and in the construction of new infrastructure; welcomes , in this regard , the launch of the safer transport platform initiative and calls on all interested parties to consider its use; ### 4. calls on the member states and the commission to prioritise investments with the greatest benefit in terms of road safety , including investments in maintaining existing infrastructure and in the construction of new infrastructure , as well as in promoting active modes such as walking and cycling; welcomes , in this regard , the launch of the safer transport platform initiative and calls on all interested parties to consider its use;


### 5. highlights that a proactive assessment of the eu road network will be a useful tool to assess the in-built safety of roads and to target investment; welcomes , in this regard , the risk mapping and safety rating of motorways and primary roads introduced in the recently revised eu infrastructure safety rules4 and calls on the member states to designate as many primary roads in their territory as possible to increase the road safety potential of the new directive; calls on the commission and the member states to agree as soon as possible on a methodology to carry out systematic network-wide road assessments as mandated in the revision of the above-mentioned act; calls on the commission and the member states to speed up the work on the specifications at eu level for the performance of road signs and markings in order to prepare the way for a higher level of automation in vehicles; ### 5. highlights that a proactive assessment of the eu road network will be a useful tool to assess the in-built safety of roads and to target investment; welcomes , in this regard , the risk mapping and safety rating of motorways and primary roads introduced in the recently revised eu infrastructure safety rules4 and calls on the member states to designate as many primary roads in their territory as possible to increase the road safety potential of the new directive; calls on the commission and the member states to agree as soon as possible on a methodology to carry out systematic network-wide road assessments as mandated in the revision of the above-mentioned act , including , when relevant , elements important for safety of active road users; calls on the commission and the member states to speed up the work on the specifications at eu level for the performance of road signs and markings in order to prepare the way for a higher level of automation in vehicles; notes that 38% of road deaths occur on urban roads and 54% on rural roads; encourages member states to apply the instruments of directive 2019/1936 on all primary roads including all main rural and main urban roads; calls on the commission within their new forum of european road safety auditors to elaborate common eu curricula for road infrastructure auditors and inspectors , including specific training on the needs of vulnerable road users: pedestrians , cyclists , ptws , the elderly and road users with reduced mobility;