What changed between the draft committee report and the plenary report

2. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

6 unchanged paragraphs

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 2024, Section I – European Parliament

(2025/2146(DEC))

The European Parliament,

– having regard to its decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2024, Section I – European Parliament,

– having regard to Rule 102 and Rule 106(3) of, and Annex V to, its Rules of Procedure,

– having regard to the opinion of the Committee on Women’s Rights and Gender Equality,

Changed:– having regard to the report of the Committee on Budgetary Control (A100000/2026),(A10-0081/2026),

A. whereas, in the certification of the final accounts, the European Parliament’s (‘Parliament’) accounting officer stated to have reasonable assurance that the accounts, in all material aspects, present fairly the financial position, the results of the operations and the cash-flow of Parliament;

B. whereas, in accordance with the usual procedure, 55 questions were sent to Parliament’s administration and written replies were received and discussed publicly by Parliament’s Committee on Budgetary Control on 8 December 2025, in the presence of the Secretary-General, the Parliament’s Vice-Presidents responsible for the Budget, the Internal Auditor, and the director of the Authority for European Political Parties and European Political Foundations;

Change 2

Changed:C. whereas there is always scope for improvementimprovement, and scrutiny is necessary to ensure that political leadershipleadership, Members and Parliament’s administration are transparent and have integrity, and thus are held accountable to Union citizens, and contributes to increased quality, efficiency and effectiveness of management of public finances;finances, including fiscal discipline, safeguarding Parliament's credibility in exercising its discharge function over other institutions;

Change 3

Changed:D. whereas legal certainty is one of the guiding principleprinciples for implementing administrative decisions; whereas an ever-increasing number of rules and obligations leadsmay lead to confusion and ambiguity where legal certainty is necessary for members and their offices, obliging the administration to engage in clear, comprehensive and legally sound communication;

Change 4

Changed:E. whereas membersMembers shall receive financial and logistical support from the administration to fully carry out their mandate; whereas the relations between members,Members, their offices, and the administration are built on mutual trust, which should be a guiding principle when equipping membersMembers with financial support; whereas this should be reflected in the level of checks and reviews ex anteex-ante and ex postex-post applied by the administration; whereas it is evident that clear, proportionate, targeted, standardised, and simplified procedures are the best and most effective way to conduct reviews and controls of financial entitlements;entitlements, with the ultimate goal of providing the highest level of transparency and accountability, increasing democratic legitimacy and thereby Union citizens’ trust;

Change 5

Added:F. whereas trust in Parliament’s integrity and the rule of law is paramount for the functioning of European democracy, while fully respecting citizens’ rights;

Added:G. whereas Members are protected by non-liability for votes cast and opinions expressed in the performance of their duties and are protected from prosecution and restrictions on their personal freedom while carrying out their duties in Parliament;

Added:H. whereas gender equality and the elimination of inequalities are core values of the Union as enshrined in Article 2 of the Treaty on European Union (TEU); whereas the Union is committed to promoting gender equality in all its activities under Article 8 of the Treaty on the Functioning of the European Union, thereby establishing the principle of gender mainstreaming and gender budgeting;

Added:I. whereas under Rule 249, the Bureau shall adopt a gender action plan to integrate a gender perspective into all of Parliament’s activities;

11 unchanged paragraphs

Parliament’s budgetary and financial management

1. Notes that Parliament’s final appropriations for 2024 totalled EUR 2 383 million, or 20,2 % of Heading 7 of the Multiannual Financial Framework set aside for the 2024 administrative expenditure total for the Union institutions, representing a 6,05 % increase compared to the 2023 budget (EUR 2 247 million);

2. Notes that total revenue entered in the accounts as of 31 December 2024 was EUR 281 517 001 (compared to EUR 255 205 473 in 2023); notes that assigned revenue made available in 2024 amounted to EUR 40 277 555 (compared to EUR 50 186 995 in 2023);

3. Notes that the following six chapters accounted for 85,7 % of total commitments: Chapter 1 0 ‘Members of the institution’, Chapter 1 2 ‘Officials and temporary staff’, Chapter 1 4 ‘Other staff and external services’, Chapter 2 0 ‘Buildings and associated costs’, Chapter 2 1 ‘Data processing, equipment and movable property’ and Chapter 4 2 ‘Expenditure relating to parliamentary assistance’;

4. Notes the figures on the basis of which Parliament’s accounts for the financial year 2024 were closed and which are reported in the annual accounts of the European Parliament for the Financial Year 2024, the Report on Budgetary and Financial Management for Section I: European Parliament, and the Report on Contracts and Concessions Awarded by the European Parliament;

5. Notes that 12 transfers were approved by Parliament’s Committee on Budgets (‘C transfers’), in accordance with Articles 31 and 49 of the Financial Regulation, in the financial year 2024, amounting to EUR 82 768 000 or 3,47 % of final appropriations; notes that the President authorised 9 transfers (‘P transfers’), in accordance with Article 29 of the Financial Regulation, amounting to EUR 11 479 000 or 0,4 % of the 2024 budget;

6. Welcomes the Secretary-General's commitment to simplification, good administration, and reinforcement of the scrutiny function of Parliament; notes with satisfaction that simplification is embraced not merely as a goal to be achieved but as a guiding principle to be systematically applied across all areas of Parliament's work, ensuring more effective and accessible (administrative) processes; welcomes the continued emphasis on Parliament’s core business, its legislative, budgetary and scrutiny activities, and in particular the creation of four thematic directorates-general, including the Directorate-General for Budgetary Affairs;

European Court of Auditors’ opinions on the reliability of the 2024 accounts and on the legality and regularity of the transactions underlying those accounts

7. Recalls that the European Court of Auditors (the ‘Court’) performs a specific assessment of administrative and other expenditure as a single policy group for all Union institutions; highlights that administrative expenditure comprises expenditure on human resources including pensions, which in 2024 accounted for about 69 % of the total administrative expenditure, and on buildings, equipment, energy, communications and information technology; highlights that the Court’s work over many years indicates that, overall, this spending is low risk;

8. Notes that the Multiannual Financial Framework Heading 7 ‘European public administration’ accounted for EUR 13,3 billion or 6,9 % of the Union budget in 2024, of which Parliament accounts for EUR 2,4 billion or 18,1 %; stresses the fact that the Court found that the level of error in spending on ‘European public administration’ was not material;

9. Notes that the Court’s annual report on the implementation of the budget concerning the financial year 2024 specifically examined the supervisory and control systems of Parliament, in particular the implementation of internal control standards, risk management, and the functioning of key controls defined in the Financial Regulation, including ex ante and ex post controls on payments, as well as a statistically representative sample of 70 transactions covering the full range of spending under this Multiannual Financial Framework Heading and the information on compliance with rules and regulations given in the annual activity reports of all Union institutions and bodies;

Change 6

Changed:10. Takes note of the observations of the Court withCourt’s regardobservations toon Parliament’s internal rules; notes that Parliament’s administration is subject to the Financial Regulation and its public procurement rules; however,notes, noteshowever, that for the political groupsgroups, the Bureau has adopted the Rules ongoverning the use of appropriations from budget itemline 400, which contain a number of specific provisions for certain procurement procedures; recalls that political groups manage the funds allocated to them accordingin toaccordance with the principles of indirect management of funds in analogical applicationby ofapplying Article 62(1), point (c), of the Financial Regulation;Regulation by analogy; considers that these rules themselves replace the ‘contribution agreements’ referred to in Article 158(7) of the Financial Regulation; stresses that anone external auditor for each group, selected from a list of audit companiesfirms establisheddrawn up by Parliament’s administration, certifies their respective annual accounts in order to ensure compliancecompliance, which guaranteesensures a neutral level of control; highlightsstresses that the Court also scrutinisesexamines the activities of the political groups in its annual report;

Change 7

Changed:11. Notes that only three auditors were included in the list of audit firms selected to audit the political groups’ accounts, regretting the limited choice available; calls on the Directorate-General for Finance (DG FINS) to openstrive futureto selectioninclude proceduresmore toexternal audit firms in the list by actively inviting all qualified European auditors, including those based outside Belgium;Belgium, furtherproviding notesa sufficient number of options in order for the political groups to have more choices to select an auditor that complies with the International Auditing and Assurance Standards Board (IAASB); considers further that the budgets allocated toby political groups for the audits should be increased to ensure a more thorough audit on sound financial management and attract a broader range of auditing expertise; notes the direction and guidance already provided to external auditors and encourages DG FINS to ensure quality of the external audits that certify the accounts of the political groups;

6 unchanged paragraphs

12. Notes that according to Article 1.4 of the Rules on the use of appropriations from budget item 400, political groups shall be responsible to the institution for the use of appropriations, within the limits of the powers conferred upon them by the Bureau; remarks that they shall ensure that the appropriations are used in accordance with these Rules; welcomes the efforts of Parliament’s administration in assisting political groups with the aim of guiding their knowledge and capacity on financial management;

13. Recalls that the Union budget may be awarded to European political parties in view of their contribution to forming European political awareness and to expressing the political will of the citizens of the Union; notes that the Court audited one transaction, where it considered the expenditure ineligible, and found that Parliament’s administration was of the same opinion and had taken steps to recover the related expenditure; welcomes the conduct of Parliament’s administration in that regard, and in particular its commitment to applying a horizontal approach, guaranteeing equal treatment of all political parties;

Internal Auditor’s annual report

14. Notes that, at the meeting held on 8 December 2025 between the committee responsible and the internal auditor, the internal auditor presented his annual report;

15. Welcomes and supports the actions that the internal auditor has agreed with the responsible directorates-general as a result of the Internal Audit Service’s (IAS) assurance assignments; notes that the follow-up to these recommendations is systematically audited;

16. Notes that the 2024 follow-up process resulted in 24 of the 57 actions being considered as effectively implemented and therefore validated by the IAS; notes that the residual risk profile of 33 overdue actions concerned 24 actions with a significant risk, mainly related to cybersecurity and identity and access management; notes the enhanced cooperation with Directorate-General for Information Technologies and Cybersecurity(DG ITEC) to monitor the implementation and the residual risk;

Change 8

Changed:17. Acknowledges that, in accordance with Article 118(9) of the Financial Regulation, the reports and findings of the internal auditor, as well as the report of the Union institution concerned, shall be accessible to the public, while ensuring adherence to data protection and confidentiality rules, as soon as the internal auditor has validated the action;actions; notes that, in practice, the reports are published once all recommendations have been implemented; takes note that Members of Parliament’s Committee on Budgetary Control have the right to request confidential access to the internal audit report in view of the discharge procedure and welcomes the fact that the internal auditor reports to the Parliament’s Committee on Budgetary Control on the annual audit activities carried out;

18. Welcomes the continued quality assurance and improvement programme of the IAS, primarily preparing for the introduction of the new global internal audit standards that were due to become effective in January 2025; welcomes, in particular, the adoption of the updated audit charter by the Bureau and the preparation of a 2025-2029 strategy for the internal audit function that strongly reflects the need for positive change and an ethics driven approach; takes the fact that 70 % of members of staff of the IAS’ have passed the certification exam to become an internal auditor as a further indicator of quality improvement;

Political priorities

Change 9

Changed:19. Recalls that, in accordance with Articles 1.3.2, 2.7.1 and 2.7.2 of the Rules on the use of appropriations from budget item 400, the former political group Identity & Democracy (ID Group) submitted its final financial report on 8 October 2024 covering the period from 1 January to 15 July 2024; recalls that the Parliament’s administration received the ID Group’s full financial archive in both electronic and paper format and conducted a risk-based ex postex-post verification of the 2024 accounts, focusing on consistency checks and sample testing of high-risk contracts and donations; recalls the findings of Parliament’s administration that at least EUR 4 333 635,78 of budget item 400 appropriations were unduly spent by the group over the 2019-2024 term, exposing Parliament to a significant financial and reputational risk; shortcomings in the public procurement procedures were identified, and represent significant reputational risks for Parliament and for all political groups and Members;Parliament;

Change 10

Changed:20. Notes that the European Public Prosecutor’s Office (EPPO) announced in July 2025 that it had opened an investigation into the alleged misuse of Union funds by the ID Group between 2019 and 2024;

Change 11

Changed:21. Stresses that Parliament’s administration has transmitted the case file and cooperates fully with the EPPO’s investigation; notes that the Bureau wishesawaits to know the outcome of the EPPO’s investigation before taking any recovery action; considerscalls thatupon the Bureau to provide Parliament’s Committee on Budgetary Control a written update on the state of play before the next discharge cycle starts; calls on Parliament’s administration mayto take,take all the necessary measures parallel to the EPPO’s criminal investigation, administrative interim protective measures (including precautionary set-offs and/or reserves, where legally feasible) to protect the Union’s financial interests and Parliament’s reputation; considers itthat, according to Article 3(3) of utmostthe importanceWorking thatArrangement recoverybetween actionsthe areEuropean startedParliament asand soonthe asEuropean possible,Public Prosecutor's Office, the EPPO will inform Parliament about ongoing or closed investigations in fullwhich complianceParliament withappears Articleto 3(3)be ofin a position to take precautionary measures to protect the Workingfinancial Arrangementinterests betweenof the EuropeanUnion Parliamentincluding anddisciplinary procedures or recovery procedures within the Europeanapplicable Publictime Prosecutor'slimits; Office;notes that criminal proceedings should not be automatically used as a generalised justification for possible inaction;

Change 12

Changed:22. Calls on the Bureau to reinforceensure that the external auditors fully comply with the letter of engagement, and to ensure, for future audits, adequate oversight by external auditors for groups by making more hours available for external auditors to perform their oversight role,role; calls on DG FINS to provideensure cleareradequate guidancestaffing fromwithin DG FINS responsible for budget item 400 to provide clearer guidance on the correct interpretation of rules for budget item 400 to avoid discrepancy between considerations of external auditors and DG FINS, in full respect of the auditors’ independence, in particular as regards procurement, and for DG FINS to provide more training and support on procurement to groups;

Change 13

Removed:23. Notes that political groups have substantial autonomy over their IT services, which are used to store politically sensitive information; notes that, in a geopolitically turbulent world, such data should be stored on European servers by European providers to avoid external dependencies and risks; welcomes therefore the recent announcement to deliver a secure, sovereign cloud infrastructure to eliminate this dependency;

Added:23. Calls on the Secretary-General to launch a reflection on the external audit system in place for budget item 400;

Removed:24. Emphasises the importance of maintaining institutional integrity and preventing undue interference; condemns any improper attempt to influence the legislative activities of Parliament;

Added:24. Welcomes the use of Parliament as a platform for raising awareness of gender-based violence and domestic violence, stresses the importance of the Union’s and Parliament’s missions contributing to the promotion of gender equality, including those that provide support, protection, and essential services to women and girls who are victims of sexual violence in conflict and post-conflict situations;

Removed:25. Recalls that allegations of Russian influence in Parliament posed serious risks to democratic integrity, noting that some Members openly supported Russia while engaging in potentially linked side activities, underscoring the need for stronger safeguards;

Added:25. Recalls the Opinion of Parliament’s Committee on Budgetary Control for the Bureau on the political group Identity and Democracy - Dissolution and final financial report 2024, as approved on 4 September 2025, calling to explore the possibility of opening without delay the required procedures with a view to recover the amount of ineligible expenditure as soon as possible, to assess the potential liabilities of the responsible (former) Members and hierarchy for intentional or gross-negligent authorisation of irregular expenditure; recommends to the Bureau to suspend, for the duration of the enquiry, the external auditor who certified the ID Group’s accounts from the list of approved external auditing companies made available to political groups, replacing the suspended auditor immediately and ensuring that a sufficient number of alternative options are available to the political groups; awaits the Parliament administration’s analysis of the 2024 accounts of the Patriots for Europe (PfE) group;

Removed:26. Recalls that Article 4 of the Code of Conduct for Members of the European Parliament Regarding Integrity and Transparency requires precise declarations of financial interests by Members; regrets cases with insufficient detail in declarations on paid or unpaid outside activities, raising concerns about the quality of checks on conflicts of interests;

Added:26. Calls on the committees to strive for better gender balance, including in the composition of leadership positions; calls on the President and the Bureau to ensure horizontal representation and gender balance throughout all plenary proceedings, across committees and delegations; calls on groups to take gender into consideration, and enforce gender quotas, for the appointment of coordinators, rapporteurs, shadow rapporteurs and the distribution of speaking time; requests that measures to tackle horizontal inequalities be put in place to ensure gender balance in different committees; encourages the inclusion of more men in the Committee on Women’s Rights and Gender Equality, including those actively supporting gender equality as allies, to foster shared responsibility and take up the mantle of promoting equality in practice for women and girls and to put an end to the gendered concentration of portfolios;

Removed:27. Expresses serious concern regarding allegations that Member States have engaged in spying and targeted Parliament; notes that the Commission has established an internal group to investigate these claims; urges Parliament to cooperate closely with the Commission and to share the working group’s findings with Parliament, provided that such sharing does not compromise any ongoing or potential legal proceedings;

Added:27. Notes that political groups have substantial autonomy over their IT services, which are used to store information related to their activities; notes that, in a geopolitically turbulent world, such data should be stored on European servers by European providers to avoid external dependencies and risks; welcomes therefore the recent announcement to deliver a secure, sovereign cloud infrastructure to eliminate this dependency;

Removed:28. Notes the potential of Artificial Intelligence (AI) for ensuring accurate and transparent information within the Union and its institutions, bodies, offices and agencies, while appropriately designed and governed AI systems can help detect and mitigate misinformation and disinformation, promotes accountability and upholds high standards of transparency in order to maintain public trust and strengthen democratic governance; is worried by the dominance of AI tools from companies in third countries and by data protection and confidentiality considerations when making use of third-party AI tools; calls for full transparency regarding the use of AI systems in the Union institutions' decisions and procedures, including the publication of detailed information on algorithms, and impact assessments; calls on Parliament’s administration to make a suite of AI tools available to Members and Parliament staff that answers to business needs of Members and guarantees confidentiality, integrity and availability of data processed by it by using on-premise infrastructure to prevent data leaks, and does not disclose information to third parties, in line with the current policies regarding the use of AI;

Added:28. Emphasises the importance of maintaining institutional integrity and preventing undue external interference; condemns any improper attempt to influence the legislative activities of Parliament;

Removed:29. Considers that roll-call votes constitute a key instrument for ensuring transparency and accountability towards Union citizens; calls on Parliament to restrict the use of secret votes exclusively to elections or votes concerning individual persons;

Added:29. Notes that the Commission has acknowledged allegations regarding the use of Union funds for advocacy activities targeting Parliament by several entities but has stated that such activities fall within the scope of the applicable regulation; recognises, however, that this might have nonetheless entailed reputational risks;

Added:30. Recalls that allegations of Russian influence in Parliament posed serious risks to democratic integrity, noting that some Members openly supported Russia, including in their side activities, underscoring the need for stronger safeguards; notes that Parliament’s response to foreign interference has become more vigilant, however, more robust measures should be taken to ensure effective protection against undue external influence; underlines, in this context, the essential responsibility of the European Anti-Fraud Office (OLAF) to carry out all necessary in-depth investigations;

Added:31. Notes that 2024, including in the run-up to the European elections, was marked by heightened risks of foreign interference and influence operations targeting democratic institutions and elected representatives; recalls that public allegations and investigations concerning attempts to influence political positions and voting behaviour underline the need for robust preventive and detection mechanisms within Parliament; calls on Parliament, therefore, to ensure internal safeguards, transparency requirements and cooperation with relevant Union bodies, in order to protect the integrity of Parliament and the Union budget;

Added:32. Recalls that Article 4 of the Code of Conduct for Members of the European Parliament Regarding Integrity and Transparency requires precise declarations of financial interests by Members; calls for sufficient details to be provided in declarations on paid or unpaid outside activities, in order to avoid any concerns about the quality of checks on conflicts of interests, which are essential to ensure the effective prevention, identification and management of conflicts of interest;