Changes from plenary report to adopted text

91. Recalls that DG FINS is the administrative body responsible for Parliament’s budgetary and financial affairs; notes that by 31 December 2024, there were 262 members of staff, of which 134 were officials, 51 were temporary agents, 77 were contract agents, and there were no agency members of staff;

92. Notes that DG FINS’s final appropriations amounted to EUR 442 954 175 in 2024, representing 18,6 % of Parliament’s budget; highlights that, of that amount, a total of EUR 441 848 935 was committed (99,75 %); welcomes the high use of appropriations;

93. Calls on DG FINS to actively engage with the OECD’s Best Practices for Parliaments in Budgeting (2022–23) recommendations and strengthen implementation of performance-based budgeting; recalls that many Member States have already adopted performance-based budgeting and reported significant savings;

94. Notes that the current fiscal pressure calls for financial prudence and efficiency, also within Parliament’s administrative budget, in order to demonstrate institutional responsibility, where appropriate and without jeopardising its role in the Union institutional setting and its core functions; calls on Parliament’s administration to explore innovative budgeting tools, including performance informed budgeting, that could enhance transparency, accountability and efficiency of the budgeting process, ensuring public resources are spent responsibly; notes that such options should not be to the detriment of the financial commitments already planned or undertaken and should not affect in any way the quality of services provided to Members and staff and neither the financial obligations incurred based on the existing rules in force;

95. Notes that 2024 was a special year for DG FINS in that it was the year of the European elections, which took place in June 2024; notes that support activities for Members increased significantly in 2024, managing rights and obligations of both outgoing and newly elected Members;

96. Recommends that DG FINS establishes a risk-based approach to controlling and auditing Members’ expenditure and processes aligned with the principles of good governance, notably transparency, accountability, responsiveness and equity; acknowledges that it is essential to have a (sample based) baseline level of control to ensure compliance with the rules; welcomes that, in the event of a higher risk of irregular spending by a Member, the administration can exercise its right to check the funds concerned; emphasises that, while such controls are welcomed, their effectiveness depends on the carrying out a follow-up in a timely manner to irregular spending that has been identified;

97. Acknowledges the problem of attracting members of staff to DG FINS, caused by a lack of candidates on EPSO lists in finance and IT fields, and difficulties in attracting members of staff to Luxembourg, where 45 % of DG FINS posts are based; notes the difficulty in attracting members of staff to Luxembourg because the remuneration on the local labour market is equal or better than in Parliament, and the cost of living is high, particularly as regards housing;

98. Takes note of the ‘2024 DG FINS Digital and Capital Transformation’ initiative, the first two programmes of which (‘Digital transformation for improved financial services for Members’ and ‘Digital transformation for improved services for Parliament’s administration’) seek to further the digital transformation of the services offered by DG FINS, whether those be Members or the institution’s financial actors; notes that the third strategic programme (‘Capital Transformation for a more productive and cohesive workplace’) aims to create a more productive and cohesive working environment;

99. Welcomes the work done by DG FINS in the aftermath of the 2024 European Elections, with the departure of outgoing Members, and welcoming of new Members and the related administrative proceedings; recalls the successful welcome village and the information from various services brought together to allow Members to avail of a one-stop-option for being informed and making the necessary declarations at the start of their mandate; commends DG FINS for preparing 705 individual files, including simulations of the status of their social and financial entitlements, and for preparing the four notices from the Quaestors to inform Members of their rights and obligations at the end of the parliamentary term;

100. Notes the statement of assurance signed by the director-general of DG FINS; notes the remark made in the statement of assurance concerning the residual risk of errors or irregularities in the reimbursement of certain travel expenses for Members, mainly concerning the reimbursement claims for travel by car, and the payment of a distance and duration allowance; notes the mitigating actions suggested by DG FINS and calls for swift implementation of risk-reducing measures; requests the provision of a report to the discharge authority on the financial impact and the effectiveness of the measures taken, presenting the costs of control of different evidence-based options;

101. Notes with concern that the reimbursement of travel expenses for Members frequently exceeds three months; calls on the administration and DG FINS to significantly accelerate reimbursement procedures, including through further digitalisation, simplified verification processes and clearer internal deadlines, while fully respecting financial control requirements;

102. Welcomes the intensified work on the ‘EP Finance Academy by DG FINS’ which concerned the provision of twelve online video tutorials, in addition to the existing offering of in-person and hybrid training courses; underlines the importance of training on financial matters for members of staff across Parliament, and welcomes the procurement training sessions for members of staff of the political groups, and invites DG FINS to provide enhanced support to political groups in the public procurement processes, in particular in light of the findings of the Court; suggests to DG FINS to provide an alignment of practices applied by different political groups in the public procurement field;

103. Highlights that Members are free to document their use of the funds under the General Expenditure Allowance (GEA); highlights that they can do so voluntarily in detail or by type of cost, on their own or with the support of an external auditor, and that they can choose to have this information published in whole or in part on their online page on Parliament’s website in accordance with Rule 11(2) of Parliament’s Rules of Procedure; welcomes that a simplified list of types of costs is integrated into the Implementing Measures for the Statute for Members and that an amendment clarifying the possibility for Members to use the GEA when an exhaustion of other allowances has also been adopted; notes that all Members have been informed about the specifics of this allowance; considers maximum transparency a good practice;

104. Notes that the GEA was EUR 4 950 per month in 2024 and accounts for approximately EUR 40 million per year; recalls that no indexation of the allowance was made in 2022 or 2024; notes that Parliament complies with current rules regarding the GEA; recalls the need to avoid an unnecessary administrative burden for Members;

Directorate-General for Information Technologies and Cybersecurity

106. Recalls that DG ITEC provides Parliament with information and communications technology (ICT) services and equipment, videoconferencing and multimedia services as well as publishing and printing services; notes that by 31 December 2024, there were 579 members of staff in DG ITEC, of which 369 were officials, 70 were temporary agents and 140 were contract staff;

107. Calls on Parliament to adopt a comprehensive digital transformation strategy, incorporating technical solutions for document management and communication to ensure transparency, improve efficiency, safeguard security and move towards a paperless administration; calls for the development of user-friendly digital platforms to enhance e-participation, allowing Union citizens to provide feedback on proposed legislation and access Parliament's activities in real-time;

108. Notes that DG ITEC’s final appropriations amounted to EUR 179 396 522 in 2024 representing 7,5 % of Parliament’s budget; highlights that, of that amount, a total of EUR 179 349 479 was committed; welcomes the high use of appropriations;

109. Takes note of DG ITEC’s continued efforts to provide cybersecurity given the ever growing threat and risk landscape affecting Parliament; notes the entry into force of Regulation (EU, Euratom) 2023/2841 of the European Parliament and of the Council which formalised the mission of CERT-EU as the Cybersecurity Service for Union entities; notes that Regulation (EU, Euratom) 2023/2841 also establishes an Interinstitutional Cybersecurity Board (IICB), responsible for monitoring and supporting the implementation of that Regulation in all Union entities; notes that Parliament has been the Chair of this board since 2024;

110. Takes note that following the Bureau’s decision in February 2021 regarding the necessity to house Parliament’s data centre in the highest available industry standard (Tier IV), DG ITEC awarded the contract in 2022, allowing for the set-up and roll-out of the data centre in 2023; highlights that this significant investment ensures a futureproof infrastructure for years to come, and is key in maintaining a robust hybrid work environment for Parliament;

111. Underlines that cybersecurity must be seen as an integral, ongoing priority across all stages of operations rather than merely as a target; highlights that cybersecurity requires a comprehensive strategy that encompasses all aspects of digital governance within Parliament; calls for a review of Parliament’s IT governance structures, advocating for a more robust and adaptable approach to cybersecurity that considers the full lifecycle of information systems, in view of the increasing number of applications, currently more than 20, that are directly accessible via the internet; highlights that this situation requires enhanced oversight to minimise vulnerabilities and protect institutional data from external threats;

112. Calls for continued investments in cybersecurity infrastructure, as well as ongoing education and resources for members of staff, to reinforce a culture of security consciousness that strengthens Parliament's resilience against potential digital threats;

113. Notes the emphasis on creating awareness among all Members and staff concerning cybersecurity; welcomes the training offer provided by DG ITEC and DG PERS; notes the high number of participants in the training courses on cybersecurity, reaching 33 participants for training courses and at least 1 800 participants in awareness raising activities;

114. Notes that the current Human Resources Management system (HRM Portal) remains insufficiently integrated with other Parliament systems; takes note that simple procedures such as leave requests still require APAs to download, print, scan and manually transmit documents, while leave balances must be checked on a separate platform; stresses that these fragmented processes create an unnecessary administrative burden and workflow inefficiencies; calls on the administration to modernise and streamline these procedures and to ensure full interoperability between HRM tools and other Parliament systems;

115. Highlights that support to Members has been expanded to include non-working hours and office closing days; notes that to meet the evolution of Members' needs and working practices, based on user surveys and on direct requests of the Governing Bodies, a new set of dedicated IT support services have been deployed for Members' private MacOS and iOS devices; highlights that technical assistance for social media is being promoted, together with a full range of services related to the technical aspects of audiovisual creation;

116. Welcomes the establishment of a new governance framework for AI, with an AI Governance Board overseeing Parliament’s AI strategy and roadmap and ensuring regulatory compliance and ethical oversight, an Inter-DG Steering Group on AI responsible for drafting AI strategies, develop key capabilities and ensure long-term safety and sustainability, and an AI Centre of Competence within DG ITEC, that guides, promotes and monitors AI initiatives across Parliament; notes that this governance framework will ensure transparency and compliance with Regulation (EU) 2024/1689 of the European Parliament and of the Council, which entered into force on 1 August 2024 with its provisions becoming applicable from 2025 onwards; notes that Parliament’s members of staff can make use of third-party publicly available generative AI tools if they respect the guidelines on the use of publicly available AI tools for Parliament’s members of staff, approved by the Secretary-General on 16 April 2024, under the strict understanding that they support professional duties only; calls on the administration to step up its efforts to train staff in the efficient and secure use of new technologies such as AI;

Horizontal issues with implications on Parliament’s budget for the 2024 financial year

Transparency and ethics

122. Welcomes the increased use of the Transparency Register as an information and reference tool for interest representation activities at Union level; welcomes the development of IT solutions to improve the Transparency Register, but notes that its Secretariat is still underfunded and understaffed; notes that the quality of entries in the Transparency Register has improved and recalls the necessity to keep strengthening data quality checks of new applicants; welcomes the establishment of robust standards at Parliament with regard to transparency and access to institutions for entities listed in the Transparency Register; calls for inter-linking the Transparency Register and the Financial Transparency System in order to allow cross-checks of entities listed in the Transparency Register and verify the adequacy of the data submitted; reiterates, in this context, the need for comprehensive financial pre-screening of all entities before they are listed in the Transparency Register, and calls in this respect for the Transparency Register to be provided with adequate resources for its functioning and for the effective enforcement of its internal rules; further calls on Parliament’s administration to ensure interinstitutional media transparency and to disclose all media outlets receiving Union funds;

123. Calls on the Court to specifically examine media funding;

Digitalisation, cybersecurity, and AI

124. Calls on Parliament to continue to strengthen its efforts and address concrete critical challenges such as cybersecurity and AI;

125. Recalls that the AI Governance framework was established by the Bureau in March 2024; underlines the urgent need to adopt a comprehensive AI strategy and a roadmap, including a proposal for an action plan;

126. Notes that work is progressing on Parliament’s internal platform dedicated to generative AI; reiterates that this platform is a key element for the compliant and secure implementation of AI projects, particularly for the support of Members in their activities;

127. Calls on Parliament’s administration to ensure that AI projects are carried out in full conformity with governance requirements, while providing access in a way that both safeguards sensitive data and allows the use of publicly available information;

128. Calls on Parliament’s administration to strengthen transparency and accessibility of parliamentary work by making use of AI solutions to enable the systematic availability of digital, searchable and reusable transcripts of all committee debates, including exchanges with Commissioners, experts and stakeholders; stresses that such transcripts should be made available in a timely manner; underlines that improved access to committee debates would enhance democratic scrutiny, institutional memory and citizens’ understanding of Parliament’s legislative work;

129. Acknowledges the significant improvements made to the plenary website, including enhanced accessibility of roll-call vote verification tools, which have contributed to greater transparency and accuracy of parliamentary voting records; nevertheless calls for further improvements to the usability and presentation of voting-related information;

130. Notes the underfunding of the Voluntary Pension Scheme, through a deficit of EUR 105 million at the end of 2024 and limited assets of EUR 23,17 million projected to be exhausted by late 2026; notes that obligations stem from legal payment commitments to over 900 members until at least 2074;

131. Notes that, at its meeting on 12 June 2023, the Bureau decided on a combination of measures to change the conditions of the voluntary pension scheme to address the situation; highlights that these measures included the reduction of the nominal pension by 50 % not only to future beneficiaries holding pension rights in the process of being acquired but also to current beneficiaries already holding acquired pension rights, that the yearly indexation of the pension amounts be frozen, and that the retirement age is increased from 65 to 67 for the beneficiaries who have not yet reached pension age; highlights that the effects have been estimated by the actuaries to decrease the pension obligation of the voluntary pension as of 1 July 2023 with actuarial assumption on 1 July 2023;

132. Notes that the Bureau also introduced a ‘hardship clause’ allowing beneficiaries to submit a request to the Quaestors for an increase in the pension amount in cases where the reduction is substantial; notes that the Bureau further introduced the possibility of a voluntary and definitive withdrawal from the voluntary pension scheme in the form of a one-off final lump sum;

133. Notes that the Bureau decision of 12 June 2023 has been challenged by 405 voluntary pension scheme beneficiaries before the General Court; recalls the remarks made by the Secretary-General in the hearing of 8 December in anticipation of the ruling of the General Court and the potential courses of action; notes that the General Court decided on 17 December 2025 to dismiss the actions of the former Members; asks the administration and the Bureau to address the matter and take the necessary measures to comply with the judgement of the General Court;

Annual report on contracts awarded

134. Recalls that the Financial Regulation specifies the information to be provided to the budgetary authority and to the public concerning the award of contracts by Parliament; notes that the Financial Regulation requires publication of contracts awarded with a value greater than EUR 15 000, a value that corresponds to the threshold above which a competitive tendering procedure becomes compulsory; notes that, of a total of 192 contracts awarded in 2024, 95 were based on an open procedure, with a value of EUR 814,2 million, and one on a restricted procedure, with a value of EUR 208 000; notes that 81 contracts were awarded by negotiated procedures, with a value of EUR 173 million;

135. Welcomes Parliament’s publication of contracts above EUR 15 000; calls on Parliament to enhance the transparency of its procurement procedures, including by publishing structured machine-readable data wherever legally and technically feasible, and by integrating clear due diligence expectations and enforcement mechanisms into its supply chains through contract management;

136. Notes that the total number and value of contracts awarded decreased in 2024 (192) compared to 2023 (242); notes that, as a result, the number of open and negotiated procedures and their values are lower than in 2023;

Political groups (budget item 400)

137. Notes that 2024 was a challenging year for presenting the expenditure accounted under budget item 400 for two reasons, the first being that it was a European election year, with expenditure split between the first half of 2024 (the ninth legislative term) and the second half of 2024 (the tenth legislative term), and the fact that the final accounts that were audited for the first half of 2024 of one of the political groups (ID Group) contained serious irregularities; notes that the Vice-Presidents, in the hearing on 8 December, also indicated that there was additional information asked regarding the accounts for the second half of 2024, which was still awaited by the Bureau before taking a decision on providing the information to the discharge authority; notes the letter of 20 January 2026 of the Parliament’s Secretary-General to the Chair of the Parliament’s Committee on Budgetary Control submitting the audit reports for the second half of 2024 for seven of the eight political groups; notes the unqualified opinion for each report; notes that the report of the PfE Group for the second half of 2024 is still missing because of ongoing exchanges between that political group and Parliament’s competent services; calls on both the PfE Group and Parliament’s competent services to swiftly resolve the open issues and inform the discharge authority of the outcome;

138. Notes media reports accusing the PfE Group of misusing at least EUR 171 644 in funds during the second half of 2024; notes that Parliament’s administration has requested clarification from the PfE Group; notes that the discharge authority has not yet been informed but expects to be informed without delay of any further developments and of the outcome of the administrative follow-up in this matter;

139. Notes reports by the German news magazine ‘Stern’, alleging that a Member of the Europe of Sovereign Nations (ESN) Group hosted a group congress involving staff and family members, with potential costs charged to Parliament’s budget under item 400, and that donations were allegedly collected during this event for a right-wing women’s network linked to close family and staff of ESN Group Members; recalls that expenditure under budget item 400 must be strictly limited to parliamentary activities of the political groups and fully comply with the applicable rules; urges DG FINS to investigate the case; and inform the discharge authority without delay should any non-compliance be detected;

140. Recalls the exclusive financial responsibility entrusted to political groups and their commitment to ensure sound financial management, effective controls and full accountability for public funds; calls for adequate oversight mechanisms within DG FINS by making more resources available;

European political parties and European political foundations

141. Highlights that the preservation of democratic integrity and the establishment of a fair environment for European political parties and European political foundations are crucial for the effective functioning and credibility of the Union; remarks that the Authority for European Political Parties and European Political Foundations (‘the Authority’), an independent Union body, has been actively involved in this endeavour since its establishment on 1 September 2016 and as of 1 January 2017 when it achieved its full operational status; remarks that the Authority is tasked by the Union legislator with registering, monitoring compliance, and where necessary, imposing sanctions on European political parties and European political foundations;