Changes from plenary report to adopted text

The European Parliament,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for the Cooperation of Energy Regulators for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Agency for Support for BEREC for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Translation Centre for the Bodies of the European Union for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Centre for the Development of Vocational Training for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Law Enforcement Training for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Aviation Safety Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Banking Authority for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Centre for Disease Prevention and Control for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Chemicals Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Environment Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Fisheries Control Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Food Safety Authority for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Institute for Gender Equality for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Insurance and Occupational Pensions Authority for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Institute of Innovation and Technology for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Labour Authority for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Medicines Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Drugs Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Maritime Safety Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Cybersecurity for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Railways for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Euratom Supply Agency for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Securities and Markets Authority for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Training Foundation for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Asylum for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Agency for Safety and Health at Work for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Criminal Justice Cooperation for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Law Enforcement Cooperation for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for the Space Programme for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Union Agency for Fundamental Rights for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Border and Coast Guard Agency for the financial year 2024,

– having regard to Rule 102 of and Annex V to its Rules of Procedure,

– having regard to the opinions of the Committee on Employment and Social Affairs, the Committee on the Environment, Climate and Food Safety, the Committee on Public Health, the Committee on Transport and Tourism, the Committee on Fisheries, the Committee on Civil Liberties, Justice and Home Affairs, and the Committee on Women's Rights and Gender Equality,

– having regard to the report of the Committee on Budgetary Control (A10-0087/2026),

A. whereas Union decentralised agencies, executive agencies and other bodies are distinct legal entities set up to carry out specific technical, scientific or managerial tasks that help Union institutions to design and implement policies; whereas they are located in different Member States and have significant influence in areas of vital importance to Union citizens’ daily lives, such as health, safety, security, freedom and justice; recalls that the discharge procedure is not merely a technical accounting exercise, but a core instrument of democratic accountability through which Parliament assesses whether Union bodies act in line with the principles of sound financial management;

B. whereas this resolution contains, for each body within the meaning of Article 70 of Regulation (EU, Euratom) 2024/2509, and for the Euratom Supply Agency, cross-cutting observations accompanying the discharge decisions, in accordance with Article 268 of Regulation (EU, Euratom) 2024/2509 and Article 3 of Annex V to Parliament’s Rules of Procedure;

C. whereas Union decentralised agencies and the Euratom Supply Agency should focus on missions with clear European added value and the organisation of such missions should be optimised to avoid overlaps in the best interests of the Union taxpayer;

D. whereas in the context of the discharge procedure, the discharge authority aims to emphasise the significant importance of enhancing the democratic legitimacy of Union institutions; whereas this involves enhancing transparency and accountability, as well as implementing performance-based budgeting and ensuring good governance of human resources;

E. whereas the Union’s action in the field of budgetary control is based on two principles: on the one hand, ensuring that the Union’s budget is properly and transparently spent, on the other, protecting the Union’s financial interests, and combating fraud;

F. whereas, in 2012, the European Parliament, the Council of the European Union and the European Commission adopted a ‘Joint Statement’ and a comprehensive set of guiding principles – a ‘Common Approach’ in its annex – to make the agencies more coherent, effective and accountable; whereas the Commission committed to follow-up on this agreement, where relevant in cooperation with the agencies;

G. whereas acknowledging the legally non-binding character of the Joint Statement and of the Common Approach in its annex, and without prejudice to their attributions in the legislative and annual budgetary procedures, the institutions will take the Common Approach into account in the context of all their future decisions concerning Union decentralised agencies, following a case-by-case analysis;

H. whereas, for the financial year 2024, the Court of Auditors issued unqualified opinions for almost all agencies; whereas maintaining high standards of sound financial management, effective internal control systems and budgetary discipline remains essential to ensure the proper and transparent use of Union funds and to strengthen citizens’ trust in the Union’s institutions;

I. whereas Union agencies have seen an increasing scope of responsibilities in recent years; whereas adequate and predictable resources, combined with robust governance structures and clear accountability mechanisms, are necessary to enable them to fulfil their mandates effectively and to safeguard the Union’s credibility;

J. whereas the cybersecurity incident affecting one of the agencies in 2024 demonstrates the vulnerability of Union bodies handling sensitive data; whereas strengthening cybersecurity, business continuity planning and internal control systems should be treated as a horizontal priority across all agencies;

General

1. Notes that there are three types of EU agencies, decentralised agencies, executive agencies and other bodies; recalls that this resolution covers 31 out of the 33 decentralised agencies and two of the other four bodies (the European Institute of Innovation and Technology (EIT), and the Euratom Supply Agency (ESA));

2. Points out that while the establishment or expansion of EU agencies is intended to enhance the Union's capabilities, it is important to ensure that this process is guided by thorough evaluations and rigorous analyses, impact assessments and a clear demonstration of added value; so that lessons can be learned and consideration can be given to terminating their mandate if necessary; highlights that this approach would not only ensure better regulation but also enhance the effectiveness, accountability, transparency and coherence of the Union’s institutional landscape; underlines that any consideration of mergers, consolidation or termination of agency mandates must be based on a comprehensive assessment, thus complementing budgetary or efficiency considerations;

3. Expresses concern regarding the Union's growing debt burden; notes that, according to the Annual Report of the European Court of Auditors (the ‘Court’), outstanding loans borrowed by the Union could exceed EUR 900 billion by 2027, which is almost ten times the level of debt from 2020; warns that rising borrowing costs pose a risk to future budgets and reduce the fiscal space for new priorities;

4. Stresses that transparency is not only a compliance obligation but a precondition for public trust in agencies exercising significant regulatory or operational powers; calls on agencies to proactively publish key documents of non-confidential content in a timely and user-friendly manner, while following the principle of proportionality, complying with data protection laws, taking into account security, legal, strategic and other relevant concerns and abiding by the regulation and mandate of the respective agency;

5. Recalls that point 60 of the Common Approach states that every agency should be evaluated every five years; urges the Commission to explore further synergies and consolidation in activities, and possible merging of agencies with complementary activities, in order to ensure cost-effectiveness and streamline agency functions, including potential mandate reviews where inefficiencies or redundancies exist; insists that, in accordance with the principles of proportionality, efficiency and fiscal responsibility, all EU agencies shall be subject to periodic performance reviews; encourages, where necessary, the application of the sunset/review clause to maintain efficiency and ensure the optimal use of resources; believes that budgetary efficiency is key to the functioning of the agencies; recalls in this regard the recommendation of the Court in the Special Report 22/20202 which advises the Commission to increase the use of cross-cutting evaluations of agencies in the context of the Commission’s fitness checks of the different policy areas; notes that the Court Special Report 22/2020 found that agencies’ measurable contribution to Union policy objectives is not always clearly demonstrated; underlines that the 33 decentralised agencies manage over EUR 4,1 billion and that, beyond compliance checks, Parliament could further consider how to assess their impact; encourages reporting on a limited set of outcome and impact indicators and calls on the EU Agencies Network, in cooperation with the Court, to explore and, where appropriate, develop a common performance framework for submission to the discharge authority;

6. Stresses that respect for fundamental rights and the rule of law constitutes a prerequisite for good performance and sound financial management; considers that only agencies ensuring full compliance with fundamental rights obligations can be regarded as performing satisfactorily, irrespective of budget execution rates;

7. Calls on all agencies to continue to ensure compliance with fundamental rights and data protection in their respective operations;

8. Highlights the importance of the discharge procedure, which is not only a treaty-based obligation but also promotes transparency, accountability, and open dialogue on the Union’s finances; considers that the practice of granting discharge through governance arrangements established in the founding acts of agencies such as the European Union Intellectual Property Office (EUIPO), the Community Plant Variety Office (CPVO), and the Single Resolution Board (SRB), reflects their specific legal and financial frameworks and ensures appropriate evaluation and scrutiny, while supporting transparency and public accountability; recalls the Common Approach on fully self-financed agencies (point 58), which calls for exploring democratic accountability mechanisms, including annual reporting to Parliament, Council, and Commission, as well as consideration of their recommendations, in order to ensure public scrutiny over agencies implementing Union policies without recourse to the general Union budget; considers, nevertheless, that it would be desirable for fully self-financed agencies to become part of the discharge procedure for agencies under the responsibility of the Committee on Budgetary Control, or at least to be subject to enhanced reporting obligations before the Committee on Budgetary Control;