Changes from report parliamentary committee draft to plenary report

(v) the EUAA to implement an effective complaint mechanism for handling complaints ensuring full impartiality and restoring confidence in its governance;

Change 96

Added(vi) Frontex to strengthen the budget planning and execution to ensure compliance with the principle of annuality; stresses that the scale and complexity of the agency's mandate require robust internal mechanisms and invites the agency to reinforce oversight of procurement and contract management procedures; encourages Frontex to strengthen follow-up procedures on audit findings and to report measurable progress to the discharge authority;

Added(vii) Eurojust to share future budgeting needs with the Commission regarding the future expansion of the mandate and urges adequate funding and staffing be provided to address this expansion of the mandate;

Agencies in the area of Employment, education and social affairs

88. Highlights the ELA’s incorrect classification of an amending budget as external assigned revenue, in breach of Articles 6, 12, 20, 21 and 34 of the Financial Rules; takes note of the ELA’s reply explaining that the funds arrived late and for this reason the ELA temporarily reallocated its own budget to avoid payment delays, then recorded the Union funds as external revenue to ensure they were used only for salaries;

Change 97

Changed77.89. Takes note of the conclusions of the Evaluation of the ELA, which highlights the need for the Authority to improve its monitoring system based on specific, measurable, achievable, relevant and time-bound (SMART)SMART objectives and key performance indicators; notes with concern that this absence hindered the assessment of the cost-effectiveness of the ELA's activities and undermined the quality of performance monitoring; acknowledges that the ELA has the potential to strengthen its monitoring system through the implementation of structured approaches;

90. Notes with concern that the ELA continues to rely excessively on temporary workers, SNEs and interim staff, for core operational and financial functions; observes that at the end of 2022, temporary workers represented 58 % of the ELA’s workforce, and despite a slight reduction, the proportion remained very high at 47 % at the end of both 2023 and 2024; further notes that, contrary to Article 41(1) of the ELA’s Financial Rules, the Authority relied on an interim worker and a trainee to perform core financial activities related to budget implementation between November 2022 and March 2023, a practice that continued in 2023 and persisted in 2024 with the continued use of an interim worker for essential financial tasks;

Change 98

Changed79.91. Takes note of the explanation provided during the hearing held on 1 December 2025 by the Executive Director of the ELA regarding the structurally high share of temporary workers, in particular SNEs, who currently account for around 425042-50 % of the ELA’s operational staff and are legally prevented from performing core functions such as representing the Authority, or managing financial and procurement files,functions, thereby creating concentration of responsibilities and a higher risk of errors; supports the Executive Director’s request for an adjustment of the establishment plan to allow a shift fromreplace SNE-based resourcing towardswith additional Temporary Agent posts which should be filled through open and competitive procedures within the existing budgetary ceiling; is of the opinion that the Labour Authority should be a role-model in labour standards and seek to offer longer contracts which would be in the interests of staff, the continuity of business, and knowledge retentionretention; andcalls on the avoidanceAuthority bottle-necks;to further enhance cooperation with national labour authorities in order to avoid duplication and to improve information exchange;

92. Draws attention to the conclusions of the Evaluation of EU agencies: Cedefop, EUOSHA, Eurofound, and the ETF; notes that the evaluation has not found evidence to change the conclusions from the previous 2019 evaluation which concluded that merger options present challenges in balancing benefits and drawbacks while efficiency improvements can be achieved through better cooperation; highlights the need for stronger collaboration with the Commission on high-value joint outputs, such as Eurofound-Cedefop cooperation on the European company survey and Cedefop-ETF alignment on VET policy monitoring; observes that better coordination between Cedefop, the ELA, and Eurofound is needed to avoid duplication in skills forecasting and labour-market analysis;

Change 99

Changed81.93. Observes that monitoring systems in all agencies, including SMART objectives and KPIs should be strengthened to improve performance assessment and stakeholder engagement; highlights that data gaps (particularly in the ETF), missing performance targets, and the absence of national-level indicators undermine effectiveness; observes that these challenges require improved data completeness, clearerlegally clear target-setting, and enhanced monitoring frameworks to ensure comprehensive performance assessments and alignment with stakeholder needs; stresses the importance of transparent governance structures and conflict-of-interest safeguards to support stakeholder confidence in their work;

Change 100

Changed82.94. Takes note that the four agencies (Cedefop, EUOSHA, Eurofound, and the ETF) have the potential to reduce the administrative burden and improve efficiency through shared services;services20; highlights that the agencies should reduce administrative burdens on staff to maintain sustainable workloads by sharing common services for HR, legal, IT, and technical functions; points out that this would enable agencies to decrease staff engaged in administrative activities and increase focus on core operations; calls on these agencies, in close coordination with the Court, to develop a structured shared-services implementation plan with concrete milestones, to facilitate mutual exchange of best practices and recommendations among the agencies concerned as well as across the broader EUAN, drawing on the Court's audit findings and cross-cutting evaluations; calls on the Commission to report annually to the discharge authority on the progress achieved under this plan;

Change 101

Changed83.95. Notes that Cedefop has been involved in a legal dispute with a former staff member whose contract was not renewed in 2017; recalls that, in 2020, the General Court annulled Cedefop’s decision and ordered the payment of financial compensation, which was implemented by Cedefop; notes that a subsequent action brought by the former staff member concerning the implementation of that judgment was dismissed by the General Court in February 2024; observes that the former staff member has appealed that judgment to the Court of Justice of the European Union (Case C-209/24 P) and that the final judgment is still pending; recalls that the General Court found breaches of fundamental procedural guarantees, including the right to be heard, the rights of the defence, the duty of care and the principle of good administration; notesunderlines that following the non-compliance of the director with concernthe thatcode noof disciplinaryconduct procedureand appearswith the administrative and procedural provisions the management board refused to haverenew beenthe initiatedcontract followingwith thosethe findings:director; criticises the excessive length of the decision-making processprocess, the excessive costs of the legal procedure and the legal advisors and the fact that the case remains pending; urges that thestaff-related staffdecisions memberbe taken in questiona receivestransparent compensationand fortraceable manner; calls on the lostCommission income;and urgesthe thatagencies to establish mechanisms granting agencies greater flexibility to address and resolve staff-related decisionsdisputes beat takenan early stage, including through amicable settlements where appropriate, in order to avoid lengthy and costly litigation; further calls on the Commission and the EU Agencies Network to create a transparentshared legal service for agencies dedicated to handling the agencies’ legal affairs and traceableproviding manner;timely legal guidance;

96. Notes the Court’s observation that EUOSHA paid for online courses without sufficient verification that invoiced hours matched services rendered, contrary to Article 73 of the Agency’s financial regulation; takes note of the Agency’s clarification that ex-ante verifications are routinely performed and that this case reflected a documentation lapse rather than a control failure; welcomes the additional measures introduced to ensure complete documentation of service delivery and stresses the importance of maintaining robust evidence trails for all payments to guarantee legality and regularity;

Change 102

Added97. Observes that 75 % of work-related cancers are linked to asbestos exposure, acknowledges EU-OSHA’s contribution in 2024 to the Commission’s new guidelines on asbestos and encourages EU-OSHA to continue to allocate staffing and budget resources towards contributing to asbestos awareness and methods to address the widespread asbestos issue across Europe;

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98. Recalls two of the ETF’s procurement irregularities, highlighted by the Court in 2022, that have resulted in irregular payments in 2024; notes that in one case, the ETF awarded a EUR 1 million contract for content support services to a tenderer that did not meet the required financial turnover threshold, thereby rendering the contract and related payments (EUR 186 175 in 2024) irregular; notes that in another instance, during a EUR 4 million open procurement for in-country support services, the winning bidder failed to demonstrate sufficient economic and financial capacity, resulting in further irregularities in payments (EUR 252 714 in 2024); notes furthermore that in a 2023 tender for LAN infrastructure on its premises, the ETF imposed excessive financial capacity requirements without proper justification, potentially discouraging competition; takes note that the ETF has acknowledged those issues and reviewed its methodology but insists that the ETF must implement stricter compliance mechanisms to prevent breaches of procurement rules in the future;

99. Is concerned that several procurement-related observations from previous years remain open for both the ELA (origin of qualified opinion in 2023 and 2024) and the ETF;

Recommendations

100. Calls on the agencies to act on the Court's observations, in particular to:

(i) the ELA to improve their budgetary management and formalise a contingency plan for salary adjustments, including early Union funding coordination;

(ii) the ELA, the ETF and EUOSHA to further strengthen their procurement and internal control systems by ensuring that all payments are supported by complete and verifiable evidence, that financial and technical capacity requirements are applied consistently and proportionately, and that ex-ante and ex-post checks are systematically documented;

101. Furthermore, calls on Cedefop, the ELA, the ETF, EU-OSHA and Eurofound to:

(i) significantly strengthen their monitoring and performance-measurement systems by fully embedding SMART objectives and robust, outcome-oriented key performance indicators, addressing data gaps and aligning metrics with operational priorities to enhance cost-effectiveness and stakeholder accountability;

(ii) adopt structured and coherent monitoring approaches, ensuring data completeness and comparability across reporting cycles, establishing consistent national-level indicators where relevant, and improving target-setting practices, while strengthening inter-agency cooperation to avoid duplication and reinforce evidence-based policy support;

(iii) intensify efforts toward a structured shared-services model covering HR, legal, ICT, administrative, and technical support to increase synergy, reduce administrative burdens, ensure sustainable workloads, and free up staff for core operational tasks; acknowledges that this will require a careful strategy as the agencies are located in different regions, namely the cities of Thessaloniki, Bratislava, Turin, Bilbao and Dublin respectively;

Agencies in the area of Health and food safety

102. Notes with concern that the issue regarding the EMA’s former premises in London persists, posing significant financial and operational challenges; is aware that despite the EMA's relocation due to Brexit, it remains financially responsible for these premises, a situation exacerbated by the subtenant's precarious financial position following the bankruptcy of WeWork's parent company in November 2023; takes note that the maximum exposure, including council tax liability payable by the EMA in the case of the premises being vacant for the remainder of the lease, amounts to EUR 543 million;

103. Notes that in October 2024, in accordance with the discussions held with the Union budgetary authorities and with the consent of its own landlord, the EMA agreed to amend the existing sublease with the subtenant, facilitating a rent reduction while maintaining full payments for service charges and landlord insurance; notes that it included provisions for either the EMA or the subtenant to terminate the sublease early, i.e. before the scheduled expiry date in June 2039, under certain conditions; is aware that in this respect, the EMA made a provision for an onerous contract, with a carrying amount of EUR 122,1 million at 31 December 2024; notes that in 2024 the EMA received a cash reimbursement from the Commission of EUR 11,2 million which has been recognised as income; commends the EMA's proactive steps, and prudent measures to mitigate some of the financial burden caused as a result of this issue;

104. Highlights that when the EMA issued its accounts, the subtenant had met its contractual obligations, with rental and service charge payments covering the period up to 30 June 2025;

105. Expresses support for the EMA’s Management Board’s request to resolve this matter at the highest political level, thereby enabling the EMA to concentrate its resources on its formal mandate and address public health priorities across the Union;

106. Recalls two of the EMA’s procurement irregularities, highlighted by the Court in 2020, that resulted in irregular payments in 2024; notes that the EMA exceeded the financial ceilings of several IT framework contracts, with increases ranging from 77 % to 124 %, in breach of Article 172(3)(a)(iii) of the Financial Regulation resulting in irregular payments amounting EUR 3,1 million in 2024; takes note of the EMA’s reply that the increases were necessary to respond to exceptional operational needs arising from unforeseen legislative and public health developments, and that all contract modifications were recorded in the register of exceptions;

107. Draws attention to the Commission Implementing Decision of 28 June 2024 revoking Commission Decision C(2018) 4831 (final), which had refused marketing authorisation under Regulation (EC) No 726/2004 for 'Aplidin (plitidepsin)', a medicinal product for human use; highlights that the revocation was based on the finding that a conflict of interest concerning one of the scientific advisers who participated in the advisory group had an active role in the development of a competing medicinal product, a circumstance that should have disqualified their participation under the principle of objective impartiality; highlights that the EMA has significantly reinforced its policy on handling competing interests for scientific committee members and experts adopted by the EMA’s Management Board in December 2024 and came into effect on 1 May 2025;

Change 103

Added108. Lauds the work of the EMA in addressing the medication shortage of amoxicillin antibiotics in Europe and working together with national medicines agency to address the shortage with the result that Amoxicillin was removed from the shortages list in 2024; encourages the EMA to continue to apply staffing and budget resources for similar goals;

Added109. Notes that the ECA recommended in its Special Report 12/2024 that the EMA continues to work on making their communications readily accessible to the public, so the public has a better insight into the use of Union funds by this agency;

Added110. Notes that the ECA, in its December 2024 Special Report, recommended that the EMA coordinate with the ECDC and HERA to improve pandemic preparedness through clearer roles, more efficient use of Union funds, and review of the tools, procedures, and guidance developed during the pandemic to determine which should be retained or adapted in line with scientific and technological progress, and encourages adequate resources to support this effort;

Added111. Highlights that the EMA has flagged, inter alia, ongoing shortages of critical medicines in members states of the European Union and the EEA, including key cancer drugs (Fludarabine, Vindesine, Fluorouracil, Cisplatin, Topotecan, Methotrexate) for leukaemia, lymphoma, ovarian, and small-cell lung cancer, as well as essential diabetes treatments (various insulins, liraglutide, dulaglutide) needed for type 1 and type 2 diabetes management;

▸9 unchanged paragraphs

112. Expresses serious concern about the repeated breaches of the Financial Regulation identified in the EUDA’s procurement processes, taking note of the five irregularities flagged by the Court in 2024; stresses that those irregularities include:

– unauthorised contract splitting and improper use of negotiated procedures without justification for three Lisbon event contracts (venue and catering, totalling EUR 210 668), alongside lack of key documentation and the non-respect of requirements for procurement publicity;

– serious deficiencies in a EUR 410 000 contract for a drug trafficking reporting system, including lack of proper tender specifications, award criteria, and an evaluation committee, rendering both the contract and its EUR 60 000 payment irregular;

– excessive payments of EUR 14 007 above the agreed contract value for inauguration ceremonies, in breach of Article 73 of the EUDA’s financial regulation;

– flawed procurement for a EUR 10 000 data collection contract in Ukraine, which was missing award criteria and proper documentation;

– non-compliance with publicity requirements and conflict-of-interest declarations in a EUR 100 000 interim services procurement;

113. Takes note of the EUDA’s response, acknowledging both procedural shortcomings and the necessity for follow-up actions to ensure compliance;

114. Takes note of the ongoing implementation delays in the EUDA concerning the Internal Audit Service's recommendations on human resources management and ethics, particularly the open recommendation regarding workload and performance management, which remains unresolved in the area of implementation challenges in workload assessment and activity-based management methods for staff/FTE allocation and cost budgeting; is aware that the Agency has revised its target implementation deadline to 31 December 2025;

115. Notes the Court’s observation that three of the ECDC’s procurement procedures were launched without prior financing decisions, contrary to Article 72(3)(b) of its Financial Regulation; further notes control weaknesses in the evaluation of a EUR 2,8 million conference contract, including insufficient verification of selection criteria, and a lack of checks on abnormally low offers, breaching Articles 151 and 167 and section 23 of Annex I of the Financial Regulation; takes note of the Centre’s reply outlining corrective measures, including reinforced ex-ante verification and enhanced documentation for procurement evaluations;

Change 104

Added116. Highlights that the ECA recommends the work of the ECDC with Member States to strengthen a harmonised Union-wide infectious disease surveillance system, improve internal processes to provide timelier and more practical guidance, and communicate more clearly with the public using plain language, to better reflect the use of Union funds, as noted by the ECA in its Special Report 12/2024;

▸9 unchanged paragraphs

Recommendations

117. Calls on the agencies to act on the Court's observations, in particular to:

(i) the EUDA to immediately address irregularities, strengthen internal controls, and ensure strict adherence to procurement rules to prevent further breaches;

(ii) the EMA to enhance its procedures for identifying and preventing possible conflicts of interest when selecting advisory board members;

(iii) the ECDC to ensure consistent implementation of procurement rules, including reinforced ex-ante verification;

(iv) to offer adequate training to staff in procurement rules;

118. Furthermore, calls on the following agencies:

(i) the EUDA to report back to the Discharge Authority on the details of its progress in implementing the Internal Audit Service's recommendations on human resources management and ethics, particularly the open recommendation regarding workload and performance management;

(ii) all agencies to take note of the ECA’s observations in particular in regard to procurement rules and to take action accordingly by implementing the ECA’s recommendations;

Change 105

Added(iii) the ECDC and the EMA to apply some of their budget towards implementing the recommendations outlined by the Court in Special Report 12/2024 and listed above;

Added(iv) the EMA, the Commission and Member States to take immediate action to address ongoing shortages of critical medications listed above, and in this regard urges the EMA to collaborate closely with national authorities and the Commission to: i) allocate enough resources to address the problem ii) analyse and propose ways to address the causes of these shortages, including manufacturing, supply chain, distribution challenges, and internal market obstacles or national protectionism, including the necessity of production of European medicines iii) develop contingency plans to ensure uninterrupted patient access, including prioritisation of high-need cases; highlights that immediate and coordinated action is vital to prevent delays in treatment, avoid deterioration of patient outcomes, and protect public trust in European healthcare system; encourages the EMA to apply additional internal resources from their budget towards this goal;

▸4 unchanged paragraphs

Agencies in the area of Transport and mobility

119. Notes the Court’s observation that EASA made irregular payments in 2024 totalling EUR 43 000 under a contract for a service not covered by the contract; takes note of the Agency’s reply acknowledging the issue and stating that the Agency has taken corrective action and the service has been included in the Framework Contract as from 2025;

120. Takes note of the Court’s observations regarding the ERA’s management and control systems, including:

– poor documentation that prevented the agency from matching EUR 144 153 in payments for the 2024 European Rail Traffic Management System Conference, potentially risking the full collection of revenue;