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Changes from plenary report to adopted text

A-10-2025-0047 → TA-10-2025-0081

From
A-10-2025-0047 Plenary report of 31 Mar 2025
To
TA-10-2025-0081 Adopted text of 7 May 2025
Changes
19 changes to the text
Paragraphs
+5 added · −6 removed · 18 changed
More facts (3)
Title (from)
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
Title (to)
Discharge 2023: EU general budget - Court of Auditors
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Deletes a paragraph on Council nominations and Parliament's role in evaluating candidates.9 The other changes are formal or wording: renumbering, punctuation, capitalization, and terminology updates.1234

The notes class 1 change as substance, 11 as formal, 7 as wording only.

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Changes that matter, 19

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

Removed2. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

Added2. 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))

Removedwith 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

AI: Note on change 1 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Updates the title and heading to reflect the adopted resolution of 7 May 2025.

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Change 2

Changed1. 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;

AI: Note on change 2 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Capitalizes 'Heading' in reference to MFF Heading 7.

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Change 3

Changed1. 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;

AI: Note on change 3 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Corrects chapter numbers from 10 and 12 to 1 0 and 1 2.

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Change 4

Changed20. 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;

AI: Note on change 4 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Rephrases 'EU economic,financial, and industrial policy' to 'EU economic, financial, and industrial policy' and replaces 'ECA' with 'the Court'.

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Change 5

Changed23. 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;

AI: Note on change 5 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Replaces apostrophe in 'Court's' with a right single quotation mark.

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Change 6

Changed24. Recalls the Treaty on the European Union, that the EU and its institutions, shall promote solidarity and equality between women and men;

AI: Note on change 6 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Removes 'the' before 'European Union'.

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Change 7

Changed26. 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;

AI: Note on change 7 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Replaces 'Court's' with 'Court’s' and expands 'EPSO' to 'the European Personnel Selection Office'.

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Change 8

Changed34. 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;

AI: Note on change 8 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Rephrases the sentence about Council nominations and Parliament's role, changing tense and wording.

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Show 11 more changes

Change 9

Removed35. Expresses regret that the Council has repeatedly nominated members of the Court despite their rejection by Parliament; emphasizes that Parliament should hold a binding role in evaluating the suitability of candidates for the Court;

AI: Note on change 9 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Deletes a paragraph that expressed regret and emphasized Parliament's binding role in evaluating candidates.

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Change 10

Changed38.37. 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;

AI: Note on change 10 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and corrects decimal separator and apostrophe.

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Change 11

Changed40.39. 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;

AI: Note on change 11 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and corrects apostrophes.

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Change 12

Changed47.46. 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;

AI: Note on change 12 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and corrects apostrophe in 'EU’s'.

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Change 13

Changed48.47. 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;

AI: Note on change 13 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Replaces 'European Public Prosecutor’s Office (EPPO)' with 'EPPO' and 'ECA' with 'Court'.

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Change 14

Changed55.54. 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;

AI: Note on change 14 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and corrects spacing in currency amounts.

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Change 15

Changed58.57. 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;

AI: Note on change 15 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and capitalizes 'Interinstitutional Agreement'.

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Change 16

Changed60.59. 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;

AI: Note on change 16 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and corrects apostrophe in 'Court’s'.

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Change 17

Changed2. 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;

AI: Note on change 17 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Corrects apostrophe in 'system’s'.

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Change 18

Changed73.72. 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;

AI: Note on change 18 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph and replaces 'ECA' with 'Court'.

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Change 19

Changed78.77. 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;

AI: Note on change 19 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Renumbers paragraph, replaces 'European Investment Bank (EIB)' with 'EIB', and corrects dash.

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Sources & citation

Where the facts on this page come from, and how to cite it.

Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “Changes between A-10-2025-0047 and TA-10-2025-0081”. Text, 7 May 2025. from A-10-2025-0047, to TA-10-2025-0081, reference 2024/2023(DEC). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0047/compare/TA-10-2025-0081 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2025-05-07,
  author = {{European Parliament}},
  title = {{Changes between A-10-2025-0047 and TA-10-2025-0081}},
  year = {2025},
  date = {2025-05-07},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0047/compare/TA-10-2025-0081}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0047/compare/TA-10-2025-0081},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-10-2025-0047, to TA-10-2025-0081, reference 2024/2023(DEC). Data: European Parliament Open Data (CC BY 4.0)}
}