What changed between the plenary report and the adopted text

Removed:2. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

Added:2. European Parliament resolution of 7 May 2025 with observations forming an integral part of the decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section V – Court of Auditors (2024/2023(DEC))

Removed:with observations forming an integral part of the decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section V – Court of Auditors

Changed:1. the higher-than-budgeted level of inflation and the resulting price indexations affecting new and existing contracts, which triggered additional budgetary needs to cover non-salary expenditure and, in particular, the energy and IT budget lines; those increases in appropriations were eventually made possible mainly as a result of an underutilisation of some appropriations in Chapter 101 0 (Members of the Institutions), in Chapter 121 2 (Officials and temporary staff) and in Title 2 on budget lines such as Publications, Limited consultations, studies and surveys and Interpretation costs;

Changed:38.37. Notes with appreciation that in 2023 the Court again exceeded the professional training target of five days of non-language training per years for auditors (6.7(6,7 days), in line with the International Federation of Accountants'Accountants’ recommendations; notes in particular the training of the Court'sCourt’s staff on the NGEU and the RRF;

Changed:40.39. Welcomes the Court'sCourt’s Diversity and Inclusion Action Plan 2021-2025; notes with satisfaction the organisation of the third Disabilities Awareness Week and interinstitutional initiatives to foster inclusivity; emphasizes the ECA'sCourt’s efforts, including its survey on workplace accessibility, participation in the Ombudsman Award for Good Administration, and the external audit on building accessibility in compliance with Luxembourg'sLuxembourg’s 2023 accessibility legislation;

Changed:47.46. Regrets that the Court has failed to fully cooperate with EPPO by refusing to lift the immunity of its former President and by denying EPPO access to conduct a search within its premises in relation to a probe into possible wrongdoing, which could be considered an interference with the proper conduct of an investigation, according to the EPPO; recalls that, as the Union’s external auditor, the Court is bound by the principles of accountability, integrity, and transparency, as well as the principle of mutual sincere cooperation between EU'sEU’s institutions; calls on the Court to ensure that immunity is not invoked to hinder legitimate judicial proceedings and to take all necessary measures to ensure full compliance with interinstitutional cooperation in the prevention and investigation of fraud;

Changed:55.54. Regrets that an annual list of contracts above Directive threshold (>EUR(> EUR 140 000 for services/supplies; >EUR> EUR 5 382 000 for works) concluded in 2023 is not available on the website of the Court; calls on the Court to publish that list as a separate document without undue delay and ensure user-friendly access to it;

Changed:58.57. Strongly encourages the Court to reconsider its position regarding the EU Transparency Register, established by the interinstitutionalInterinstitutional agreementAgreement of 20 May 2021 between the European Parliament, the Council of the European Union,Union and the European Commission on a mandatory transparency register1a;register;

Changed:60.59. Notes that the Court continued being actively involved in the Emerging technology group of the Interinstitutional Committee for Digital Transformation; notes that the DATA Team (Data and Technology for Audit), established in 2021, continued working on the implementation of the development plan for better use of technology in support of the Court'sCourt’s audit objectives; notes in particular the preparation of an analysis of AI opportunities and challenges for the Court and for its audit work; recalls the importance of improving the digitalisation of the audit work; welcomes all the efforts in this direction that the Court continues to make, whereas digitalisation combined with the increased number of on-the-spot visits, can define a system of efficient and accurate audit work;

Changed:2. a revamp of the architecture and configuration of the SIEM platform, which has improved the system‘ssystem’s performance and reliability, coupled with additional sources of logs that have been added to enhance the security monitoring of the IT environment;

Changed:73.72. Calls for the formalization of an annual interinstitutional dialogue between the ECA,Court, European Parliament, Council, and Commission on budgetary control, ensuring systematic follow-up on audit findings and improved oversight of EU expenditure;

Changed:78.77. Regrets that, despite improved access to European Investment Bank (EIB)EIB documents and information, the Court lacks a mandate to audit operations financed with the EIB’s own funds; calls for that mandate to be granted to the Court, given the EIB’s mission to pursue Union objectives and its growing role in the Union’s economic and political landscape, which extends beyond utilising the Union budget to guarantee its operations; highlights Special Report 05/2023 of the Court entitled ‘The EU’s financial landscape -– a patchwork construction requiring further simplification and accountability’ in which the Court stated that a public audit mandate should be established for all types of financing for Union policies;

Changed:1. Notes that the budget of the Court falls under MFF headingHeading 7, ‘European public administration’, which amounted to EUR 12,3 billion in 2023 (representing 6,4 % of the total Union budget); notes that the Court’s budget of approximately EUR 0,2 billion represents approximately 1,5 % of the total administrative expenditure of the Union and less than 0,1 % of total Union spending;

Changed:20. Calls on the Court to expand its audit scope to include European Investment Bank (EIB) operations financed with the EIB’s own funds, given the EIB’s growing role in EU economic,financial,economic, financial, and industrial policy; urges the Commission and Member States to grant ECAthe Court the legal mandate required for this expansion;

Changed:23. Is alarmed that the recruitment process required additional effort, as around 50 % of candidates turned down the job offers from the Court, in part due to the limited attractiveness of Luxembourg as a place of employment and the high cost of living; notes, however, that the big audit firms present in Luxembourg are also facing challenges and are now turning to Asian markets to recruit auditors; stresses that such an approach cannot be applied by the Court due to security and eligibility concerns; acknowledges the Court'sCourt’s efforts and encourages it to collaborate with other Luxembourg-based institutions within the High Level Interinstitutional Group to enhance Luxembourg’s appeal to prospective staff through identified measures, such as higher relocation allowances, housing allowances to mitigate high rental costs for lower-grade staff and reasonably priced temporary housing for short stays to make employment in Luxembourg more attractive;

Changed:24. Recalls the Treaty on the European Union, that the EU and its institutions, shall promote solidarity and equality between women and men;

Changed:26. Shares the Court’s observations that EPSO competitions do not always achieve the objective of attracting and selecting relevant profiles of candidates from the private sector; highlights the several issues with EPSO competitions, for example technical problems with remote testing leading to the cancellation of one competition and putting all others on hold; acknowledges the concerns related to the recruitment and the selection procedures of new staff; encourages the Court to continue its effort to address this situation in order to safeguard the continuity of the Court'sCourt’s activity; notes with appreciation that the Court has engaged in cooperation with EPSOthe European Personnel Selection Office in order to organise audit competitions at regular intervals; suggests possible cooperation with other relevant Union bodies in order to optimise hiring processes;

Changed:34. Regrets that over the years the Council repeatedly proceedshas torepeatedly nominatenominated members of the Court despite those nominees beingtheir rejectedrejection by Parliament; underlinesemphasizes that Parliament should have a binding role in assessingevaluating the suitability of candidates for the Court;

Changed:48.47. Notes with concern that, according to media reports, the European Public Prosecutor’s Office (EPPO)EPPO has requested the lifting of immunity of several ECACourt staff members in 2023 and that, to date, the Court has refused to grant this request; stresses that while immunity serves to protect the independence of EU institutions, it should not be misused to shield individuals from legitimate judicial scrutiny; considers that requests for the lifting of immunity should only be refused in exceptional circumstances; calls on the Court to provide a detailed justification to the discharge authority for its decision in this case, outlining the specific legal and procedural concerns that led to the refusal, if any; further urges the Court to maintain a high level of transparency and accountability in its cooperation with EPPO and other EU bodies responsible for combating fraud and misconduct;