# L_2023242EN.01016501.xml

| 29.9.2023 | EN | Official Journal of the European Union | L 242/165 |
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29.9.2023

EN

Official Journal of the European Union

L 242/165

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DECISION (EU) 2023/1839 OF THE EUROPEAN PARLIAMENT

10 May 2023

on discharge in respect of the implementation of the general budget of the European Union for the financial year 2021, Section X – European External Action Service

THE EUROPEAN PARLIAMENT,

| — | having regard to the general budget of the European Union for the financial year 2021 (1), |
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having regard to the general budget of the European Union for the financial year 2021 (1),

| — | having regard to the consolidated annual accounts of the European Union for the financial year 2021 (COM(2022) 323 – C9-0236/2022) (2), |
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having regard to the consolidated annual accounts of the European Union for the financial year 2021 (COM(2022) 323 – C9-0236/2022) (2),

| — | having regard to the Commission’s annual report to the discharge authority on internal audits carried out in 2021 (COM(2022) 292), |
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having regard to the Commission’s annual report to the discharge authority on internal audits carried out in 2021 (COM(2022) 292),

| — | having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2021, together with the institutions’ replies (3), |
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having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2021, together with the institutions’ replies (3),

| — | having regard to the statement of assurance (4) as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2021, pursuant to Article 287 of the Treaty on the Functioning of the European Union, |
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having regard to the statement of assurance (4) as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2021, pursuant to Article 287 of the Treaty on the Functioning of the European Union,

| — | having regard to Article 314(10) and Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union, |
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having regard to Article 314(10) and Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union,

| — | having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (5), and in particular Articles 59, 118 and 260 to 263 thereof, |
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having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (5), and in particular Articles 59, 118 and 260 to 263 thereof,

| — | having regard to Rule 100 of and Annex V to its Rules of Procedure, |
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having regard to Rule 100 of and Annex V to its Rules of Procedure,

| — | having regard to the opinion of the Committee on Foreign Affairs, |
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having regard to the opinion of the Committee on Foreign Affairs,

| — | having regard to the report of the Committee on Budgetary Control (A9-0088/2023), |
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having regard to the report of the Committee on Budgetary Control (A9-0088/2023),

| 1. | Grants the High Representative of the Union for Foreign Affairs and Security Policy discharge in respect of the implementation of the budget of the European External Action Service for the financial year 2021; |
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1.

| 2. | Sets out its observations in the resolution below; |
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2.

| 3. | Instructs its President to forward this decision and the resolution forming an integral part of it to the European External Action Service, the European Council, the Council, the Commission, the Court of Auditors, the European Ombudsman and the European Data Protection Supervisor, and to arrange for their publication in the Official Journal of the European Union (L series). |
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3.

The President

Roberta METSOLA

The Secretary-General

Alessandro CHIOCCHETTI

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(1)  
  OJ L 93, 17.3.2021.

1

(2)  
  OJ C 399, 17.10.2022, p. 1.

2

(3)  
  OJ C 391, 12.10.2022, p. 6.

3

(4)  
  OJ C 399, 17.10.2022, p. 240.

4

(5)  
  OJ L 193, 30.7.2018, p. 1.

5

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