Changes from report parliamentary committee draft to plenary report

Added57. Highlights the key role of the EU’s bodies and decentralised agencies in implementing EU priorities; emphasises that effective programme execution, as well as quality legislation and proper implementation of EU policies and programmes, including proper monitoring and enforcement, depend on adequately funded and staffed EU bodies and decentralised agencies; calls for the 2027 budget to provide funding and staffing that reflect the evolving mandates of EU bodies and agencies and to address backlogs from prior budgets, particularly regarding the cybersecurity requirements of the Regulation for Cybersecurity of EU Institutions, which have been exacerbated by past inflation; recalls its long-standing position that new tasks and new responsibilities must be proportionately accompanied by fresh resources;

Removed37. Recalls that, in accordance with the Financial Regulation, when implementing the budget, Member States and the Commission must ensure compliance with the Charter of Fundamental Rights and respect the EU’s values enshrined in Article 2 of the Treaty on European Union; underlines, in particular, Articles 137, 138 and 158 of the Financial Regulation and recalls the Commission and the Member States’ obligation to exclude from EU funds any persons or entities found guilty by a final judgment of terrorist offences, terrorist activities, incitement, aiding, abetting or attempts to commit such offences, as well as corruption, organised crime or other serious offences;

Added58. Stresses the need for continuous efforts towards the achievement of the climate and biodiversity mainstreaming targets laid down in the Interinstitutional Agreement of 16 December 2020 in the Union budget 2027 and the European Recovery Instrument expenditures; recalls that the do-no-significant-harm principle is mainstreamed in all Union activities through the budgetary implementation as agreed in the Interinstitutional Agreement;

Added59. Stresses the need for measures to address gender disparities and promote equal opportunities across and through all EU funding programmes in the delivery of their objectives; takes note of the Commission’s work on developing a gender mainstreaming methodology in the current MFF;

Added60. Welcomes the progress made in strengthening the Union’s anti-money laundering and counterterrorism financing framework, including the establishment of a dedicated agency; recalls that the effective prevention of money laundering and of the financing of terrorism requires adequate budgetary support for monitoring, enforcement and cooperation; calls on the Commission to ensure that Union funding is neither directly nor indirectly diverted to entities that promote, facilitate or compensate money-laundering or terrorist activities;

Added61. Considers it essential for the Union’s stability and progress and for its citizens’ trust to ensure the proper use of EU funds and to take all steps towards protecting the Union’s financial interests; recalls that, in accordance with the Financial Regulation, when implementing the budget, Member States and the Commission must ensure compliance with the Charter of Fundamental Rights and must respect the EU’s values enshrined in Article 2 TEU, namely respect for human dignity, freedom, democracy, equality, the rule of law and respect for human rights, including the rights of persons belonging to minorities; underlines, in particular, Articles 137, 138 and 158 of the Financial Regulation and recalls the obligation of the Commission and the Member States to exclude from EU funds any persons or entities found guilty by a final judgment of terrorist offences, terrorist activities, or inciting, aiding, abetting or attempting to commit such offences, as well as corruption, organised crime or other serious offences;

Added62. Underlines the essential role of the Union Anti-Fraud Programme, the European Public Prosecutor’s Office, in close cooperation with the European Anti-Fraud Office, and other relevant EU and national authorities, in tackling cross-border fraud and corruption and ensuring accountability for the misuse of EU funds; highlights the need to leverage efforts in tackling fraud both at EU and Member State level and to this end ensure appropriate financial and human resources covering the Union’s full anti-fraud architecture; recalls the importance of providing the Union Anti-Fraud Programme with sufficient financial resources in the 2027 budget;

Added63. Asks the Commission to provide timely updates on any developments that may affect the overall level of availabilities, including those related to agricultural expenditure, salary update assumptions, NGEU debt servicing and liquidity management costs, financial instrument reflows, decommitments, or any other relevant estimates, as well as the financial impacts of the Ukraine loan support;

Added64. Insists on full transparency and timely, unrestricted access to all budgetary information and underlying documents, including detailed financial data and supporting records, in order to enable Parliament to exercise effectively its budgetary prerogatives under the Treaties; stresses that such access must be granted by the Commission without undue delay or limitation, and recalls that the provision of complete and accurate budgetary documentation is an essential precondition for democratic accountability, sound financial management and the proper functioning of the Union’s institutional balance;

Added65. Expects the Commission to take due account of and act promptly on the requests and priorities expressed by Parliament in the present resolution; underlines its determination to make full use of the budgetary instruments at its disposal;

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66. Instructs its President to forward this resolution to the Council, the Commission and the Court of Auditors.