Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 15 Mar 2024
on discharge in respect of the implementation of the budget of the ninth, tenth and eleventh European Development Funds for the financial year 2022
To · adopted text· 11 Apr 2024
Discharge 2022: EU general budget - EDF (9th, 10th and 11th)
Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.
The changes · 11
Change 1
Removed:2. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION
Added:2. European Parliament decision of 11 April 2024 on the closure of the accounts of the ninth, tenth and eleventh European Development Funds for the financial year 2022 (2023/2183(DEC))
Removed:on the closure of the accounts of the ninth, tenth and eleventh European Development Funds for the financial year 2022
Change 2
Removed:3. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION
Added:3. European Parliament resolution of 11 April 2024 with observations forming an integral part of the decision on discharge in respect of the implementation of the budget of the ninth, tenth and eleventh European Development Funds for the financial year 2022 (2023/2183(DEC))
Removed:with observations forming an integral part of the decision on discharge in respect of the implementation of the budget of the ninth, tenth and eleventh European Development Funds for the financial year 2022
Change 3
Changed:1. Notes that, in 2022, the financial implementation for the 10th and 11th EDF (individual commitments: EUR 853 million and payments EUR 2 386 million) was marked by the Council Decision EU(EU) 2022/1223 to reuse EUR 600 million of de-committed funds from the 10th and 11th EDF;
Change 4
Changed:4. Observes that the EDF represents 33,2 % of the portfolio of DG INTPA in terms of payments in 2022, which amounted to EUR 2 452 million (i.e., 98,08 % of the annual target); notes that European Investment Bank (EIB) payments amounted to EUR 461 million; observes that, since the sunset clause of the eleventh EDF elapsed on 31 December 2020, there were no new commitments in 2022, with the exception of commitments of the funds stemming from the reuse of the 10th & 11th EDF reserve under the Council Decision (EU) 2022/1223, regarding the special measures for the Union response to the food security crisis and economic shock in African, Caribbean and Pacific (ACP) countries; notes that EIB payments concerning the ACP Investment Facility amounted to EUR 400 million;
7 more changes
Change 5
Changed:21. Notes that to audit the regularity of transitions,transactions, the Court examined a sample of 140 transactions, representing the full range of spending from the EDF; notes, furthermore, that this comprised 27 transactions related to the Emergency Trust Fund for Africa, 98 transactions authorised by 20 EU delegations and 15 payments approved by Commission headquarters;
Change 6
Changed:a)(a) to check that accounting balances for closed EDFs are cleared in a timely manner;
Change 7
Changed:b)(b) to ensure that pre-financing and invoices are cleared in a timely manner in the annual accounts;
Change 8
Changed:c)(c) to take measures to improve EU delegations’ controls systems for the clearing of pre-financing;
Change 9
Changed:d)(d) to reiterate the obligation to comply with VAT rules and carry out appropriate checks;
Change 10
Changed:e)(e) to strengthen ex ante controls before accepting expenditure;
Change 11
Changed:f)(f) to improve the RER methodology and verify its proper application.