Changes from report parliamentary committee draft to plenary report

43. Notes with satisfaction that, according to the Questionnaire, the Court organises an ethics day training event annually; notes further that the Court provided all staff, including newcomers and managers, with ethics-related courses, including 3 ethics workshops in 2024; notes that such courses attracted 681 participants that year;

44. Notes that, in 2024, neither the European Anti-Fraud Office (OLAF) nor the Ombudsman initiated any investigations involving the Court;

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Changed41.45. Reiterates its criticism, expressed in previous discharge resolutions, of the Court’s decision from 2022 concerning its members’ travel, missions and use of drivers and cars, which is against the general principle that the car fleet should not, under any circumstances, be used outside of the strict performance of the duties of Court’s members; reiterates further its call on all Union institutions to agree on a single system regarding the use of service cars to be applied horizontally, which would reduce confusion and increase transparency and efficiency in the use of public money; welcomes the fact that, in 2024, the Court, jointly with the Court of Justice of the European Union,CJEU, invited the Commission to participate in an interinstitutional dialogue with a view to agreeing on common rules regarding the use of official cars; notes, in this context, that, according to the Questionnaire, an ad hoc working group was created, met multiple times and issued several recommendations; invites the Court to keep the discharge authority informed of the progress made in this matter;

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Changed42.46. Recalls the fact that the Internal Audit Service of the Court (IAS) carried out an audit on the ethical framework applicable to the Court’s staff and members; notes that, according to the Final Report (02/2023) sent by the Court to Parliament’s President on 9 July 2024 and according to the Questionnaire, the IAS issued 16 recommendations, 15 of which have already been completed, with one, concerning conflicts of interest of staff, ongoing; urges the Court to complete the outstanding recommendation without delay and invites it to keep the discharge authority duly informed of the progress made in this regard;

Change 21

Changed43.47. Notes that, according to the Court’s report, no cases of corruption or fraud in the Court’s internal operations were identified in 2024; appreciates the Court for organising preventive training on anti-corruption policies and procedures, 10 sessions of which were held in 2024 with 257 people attending in total; appreciates the fact that, according to the Follow-up Report, the Court issued in 2024 a single consolidated document on addressing fraudfraud-related matters in the context of its audit activities, that provides comprehensive and detailed guidance to the Court’s auditors, thus harmonising how the Court’s audit chambers address fraud-relatedcases mattersof suspected fraud, corruption or any other illegal activity affecting the financial interests of the Union uncovered during external audit work;work, and contributing to ensuring consistency; notes that the fraud risk in connection with the Court’s internal operations is managed through the Court’s internal control framework designed to prevent, detect, correct and follow-up on any irregularities involving Court members or staff that might affect the Union’s financial interests; notes further the Court’s view that designing a standalone antifraud strategy for internal operations “would entail disproportionate administrative burden, given the extensive controls already in place”, but continues to ask the Court to adopt an anti-fraud strategy covering all types of operations;

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Changed44.48. Notes the Court’s view, as expressed in the Follow-up Report, that its role as an independent external audit institution places it outside the typical scope of entities seeking to interact with and lobby Union decision-making bodies; is of the opinion that this argument does not fully apply because the Court issues special reports in which the Court examines whether the objectives of Union policies and programmes have been met, which gives the Court’s work either a political or advisory dimension, even if the Court is not a decision-making body; recalls, in addition, that there are other non-decision-making and advisory bodies of the Union that have formally joined the Union’s Transparency Register; reiterates, therefore,reiterates its call on the Court to join the Transparency Register,Register whichwithout woulddelay, adherein toline basicwith principlesthe practices of transparencyother withoutnon-decision-making creatingUnion anybodies, obstaclesin order to thereinforce fullpublic trust while fully preserving its independence ofas the Court;Union’s external auditor;

Digitalisation, cybersecurity and data protection

49. Notes that, according to the Questionnaire, the Court’s total IT (hardware, software, IT service and telecommunications) budget committed decreased by 12,10 % from approximately 10,8 million in 2023 to approximately EUR 9,5 million in 2024; notes, among the Court’s major IT projects financed in 2024, the upgrade of its website and intranet, the migration to a more secure remote access solution and the implementation of a new translation management system;

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Changed46.50. Strongly supports the Court’s efforts to develop an audit knowledge ecosystem through digitalisation; notes, in this context, that, according to the Questionnaire, in 2024 the Court implemented several initiatives to enhance its digital capabilities and operational efficiency, including the integration of audit information systems, the increasing of the interoperability between systems and applications, the introduction of the Document Reading Assistant (DORA) to support knowledge management in audit activities, the launch of the BibliotECA Discovery Collections Service and the adoption of a new digital archiving policy; emphasises that pairing digitalisation with an increased number of on-site visits should lead to more efficient and accurate audit outcomes; encourages further investments in AI-assisted audit tools and interoperability of systems to enhance audit precision, reduce administrative burden, and maximise value-for-money;

Change 24

Changed47.51. Appreciates the publication of the Court’s Artificial Intelligence initial strategy and deployment roadmap for 2024-2025; notes with satisfaction that, according to the Questionnaire, the Court made steady progress in implementing that strategy, focusing, inter alia, on testing and preparing for the rollout of tools such as Microsoft Copilot and GPT@EC, raising staff awareness with targeted AI training, as well as testing AI applications in audit work and sharing preliminary findings; welcomes furthermore the strengthening of the Court’s AI governance, with the Court setting up the AI Advisory Committee and appointing an AI correspondent in 2024; notes with satisfaction that the AI Advisory Committee, whose role is to support and advise the Court in fulfilling its obligations stemming from the legal and ethical framework governing the use of AI, is composed of staff with a mix of expertise to ensure a comprehensive approach and understanding of the impact of AI; calls on the Court, as part of its AI strategy, to develop clear indicators to assess the added value, risks and limitations of AI-supported audit tools, and to report regularly to Parliament on their impact on audit quality, transparency and accountability; stresses that AI must be used in compliance with strict principles of ethical use, transparency, data protection, human oversight, and protection against algorithmic bias or misuse;

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52. Notes that, according to the Questionnaire, the Court made progress in implementing its cybersecurity plan, achieving several important milestones in 2024, including the adoption of a password-less authentication system through Windows Hello for Business, the application of zero-trust principles to strengthen access security for cloud and EU Login-based systems, and the deployment of a Privileged Access Management tool to better protect IT system administration; notes further that the Court also enhanced its cybersecurity preparedness by taking part in the Joint Awareness and Preparedness Cybersecurity Exercise (JASPER), co-organised by the Cybersecurity Service for the Union institutions, bodies, offices and agencies (CERT-EU) and the European Union Agency for Cybersecurity (ENISA), and raised staff awareness through phishing simulation exercises to mitigate social engineering risks;

53. Notes with concern that the Court experienced a cyber-attack, claimed by a pro-Russian group, that took down its public website, as part of a coordinated action to destabilise the European elections in 2024; welcomes the Court’s commitment to reassessing cybersecurity risks at least every two years; encourages the continued implementation of regular staff training on cyber threats to enhance institutional resilience; invites the Court to keep the discharge authority informed of the outcome of any cybersecurity risk assessment that the Court might run in the context of the implementation of Regulation (EU, Euratom) 2023/2841;

54. Welcomes the planned initiatives for 2025 which aim to further strengthen digital transformation and cybersecurity, such as the deployment of Microsoft Copilot, the implementation of local generative AI models and the installation of biometric authentication on laptops; notes also the Court’s plan to upgrade its IT infrastructure with new servers, install new capabilities in support of hybrid meetings and reinforce its cooperation with the Interinstitutional Committee for Digital Transformation on emerging technologies such as AI;

55. Expects that the revised electronic signature policy, introduced by the Court in 2025, will further facilitate the use of advanced electronic signatures and reduce reliance on paper-based procedures, particularly for external contractual documentation; looks forward to the continued digitalisation of approval and signature processes; recognises the positive qualitative impact of digitalisation on audit workflows, collaboration and transparency, contributing to more agile and reliable audit outcomes;

56. Welcomes the Court’s continued efforts to strengthen staff skills through its data and technology training programme on the use of data and technology audit, developed in cooperation with the Court’s DATA team; notes that this initiative supports the institution’s digital transformation by fostering a culture of innovation and providing a structured learning path from basic to advanced levels in data science, AI, and IT audit; acknowledges the wide range of courses delivered in 2024, including modules on machine learning, cybersecurity, the legal framework governing the use of AI, and data visualisation, as well as practical IT training on Microsoft Office and audit-specific tools, which enhance auditors’ technical expertise and operational efficiency;

Buildings

57. Notes that, according to the Court’s report on budgetary and financial management for 2024, the current year committed appropriations for the Court’s buildings and associated costs amounted to approximately EUR 5,7 million (that same as in 2023), with an implementation rate of 51,30 % in 2024, down from 62,26 % in 2023;

58. Notes with appreciation that the Court launched a new study on building signage in 2024 as a follow-up to the results of the accessibility audit of all the Court’s buildings that was conducted in 2023; notes further that, according to the Questionnaire, the Court continued the efforts to improve its buildings by taking into account accessibility requirements when modernising or refurbishing lifts and common areas in 2024;

59. Notes the following among the Court’s buildings-related projects started or finalised in 2024: the transformation of the former Data Centre room, the first phase of the modernisation of the audio-visual system in the K2 conference room, the installation of two kitchenettes and the work on the roof of the K2 building;

Environment and sustainability

60. Welcomes with appreciation the Court’s ongoing efforts to be a sustainable institution; notes that the Court issued in 2024 its fourth sustainability report which measures the economic, social and environmental impacts of the Court’s operations; notes with satisfaction that 91 % of the Court’s special reports and reviews published in 2024 covered topics relevant to the United Nations’ Sustainable Development Goals; welcomes the fact that 40 % of the Court’s procurement contracts included green and circular economy criteria and 98 % of the Court’ purchases of goods and services were from local suppliers in 2024;

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Changed57.61. Notes that the Court is EMAS-certifiedcertified under the Eco-Management and Audit Scheme (EMAS) and has had an environmental policy since 2014, which was updated in 2025; notes that the Court measures its carbon footprint using the latest version of the ‘Bilan Carbon’ method, which covers scopes at operational (Court activities) and organisational (the three buildings in Luxembourg) levels; notes that the Court’s total green-house gas emissions in 2024 was 9 108 tonnes of CO2, i.e. a decrease of 15 % compared to the emissions in 2014, but an increase of 1,60 % compared to those in 2023; notes that purchases of goods and services and passenger transport contributed the most to the total of the Court’s emissions in 2024, i.e. 31 % and 29 %, respectively;

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Changed58.62. Notes with satisfaction the Court’s environmental statement presenting results for 2024, including the actions already undertaken and those planned for implementation, which aim to reduce the environmental impact of the Court’s activities and at achieving or surpassing its annual environmental performance objectives; notes that the Court measures its environmental performance using a set of indicators and benchmarks of excellence; notes that the Court has a set of general and specific objectives under its environmental programme for 2023-2025, most of which were achieved in 2024, in particular with regard to reducing the Court’s energy consumption (electricity: -24 %; heating: -21,80 %), air emissions (- 30 %) and water consumption (- 45 %) and increasing the number of procurement procedures that include environmental criteria (more than 30 %); notes, nevertheless, a trend reversal with regard to the number of pages printed (+9,1 %) and the reduction of annual waste generation (+ 27,50 %); appreciates the Court’s actions to counterbalance its negative impact on biodiversity; notes that the Court hosts on its premises several colonies of bees producing honey which is harvested by staff volunteers and participates in initiatives to plant trees in Luxembourg and participated in other eco-related activities as part of the Court’s participation at the 2024 EUUnion interinstitutionalInterinstitutional EMAS days;Days; welcomes the fact that the number of staff using the city’s shares bikes increased from 172 in 2023 to 201 in 2024; welcomes the Court’s support for the use of mobility for commuting, such as cycling, by covering the costs of subscriptions to the Luxembourg City bike-share scheme, or public transport, by partially reimbursing season tickets for cross-border staff, with the number of staff taking advantage of that type of reimbursement scheme rising from 28 in 2023 to 30 in 2024;

63. Recalls that, in 2023, the Court signed a convention with the Luxembourgish authorities to establish a mobility plan; notes that, according to the Questionnaire, the mobility plan was delivered belatedly in April 2025 and that the results of the analysis of the plan will be considered when developing the EMAS programme for 2026-2028;

Interinstitutional cooperation

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Changed60.64. Acknowledges that interinstitutional cooperation enhances efficiency through the use of shared tools and services, generating savings that allow for the internal redeployment of staff, that secure better prices due to economies of scale and that provide access to specialised expertise within other Union bodies; observes that, in 2024, the Court continued or expanded its cooperation through existing and new service-levelservice level agreements (SLAs), including on pension management, human resources transformation, and the issuance of the Union laissez-passer, and through participation in interinstitutional committees and partnerships such as Shared Financial Systems and Cybersecurity and Digital Transformation; further notes that this collaboration has facilitated the exchange and development of IT solutions, leading to significant budgetary savings in 2024 in areas, including IT, mission management, and human resources, with the Court utilising Commission-developed tools for HR, training and e-translation at a cost of approximately EUR 500 000 and Council-hosted SAP accounting services at a cost of about EUR 170 000; welcomes the continued use by the Court of the European School of Administration’s training and certification services;

65. Recalls once again that effective cooperation between the Court and the Commission will remain limited unless the Commission adopts the Court’s methodology for assessing error rates, which is based on an independent and comprehensive evaluation of all rule breaches, in contrast to the Commission’s focus on recoverable errors;

66. Welcomes the fact that the Court cooperates closely with both OLAF and the EPPO, including by organising workshops and awareness-raising events and exchanging knowledge and experience; welcomes the Court’s commitment to continue transmitting any prima facie evidence-based suspicions to OLAF, the EPPO, or both; notes that the Court forwarded 19 cases of suspected fraud to OLAF and 7 of those cases to the EPPO in 2024;

67. Is convinced that a single integrated IT system for data-mining and risk scoring could be a valuable source of data, which would allow the Court, OLAF and the EPPO to strengthen their audit and control effort; stresses that unlimited access to that system and its data should be provided without any unjustified restrictions and that such access would immediately allow for the exploration and use of further digital tools and emerging technologies within the Court’s audits;

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Added68. Underlines the important role of the Court in the Union’s Anti-fraud Architecture (AFA); notes that the Court’s audits and special reports systematically identify weaknesses, irregularities and risks, thereby triggering corrective and recovery actions by the Commission, Member States and other AFA actors; notes that, through this oversight function, the Court not only enhances transparency and accountability but also strengthens the overall deterrence and detection capacity of the EU system, ensuring that public funds are managed soundly and protected against fraud and misuse;

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69. Welcomes the openness by the Court to the establishment of an annual interinstitutional dialogue between the Court, Parliament, the Council and the Commission, as requested by Parliament in its discharge resolutions;

70. Regrets once again that, despite improved access to European Investment Bank (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; recalls that the Court, in Special Report 05/2023 entitled ‘The EU’s financial landscape - a patchwork construction requiring further simplification and accountability’, stated that a public audit mandate should be established for all types of financing for Union policies;

71. Welcomes the fact that, according to the Questionnaire, there was close cooperation between the Court and the European Data Protection Supervisor (EDPS), primarily through the Court’s data protection officer; notes that such cooperation covers the interpretation of specific provisions of Regulation (EU) 2018/1725, knowledge-sharing activities and other interinstitutional exchanges and contributions in the field of AI; appreciates the Court’s participation in the exercise ‘Personal data Breach awareness in cybersecurity incident handling’, organised by the EDPS and ENISA, which aimed to raise awareness about personal data-breach management among staff;

Communication

72. Takes note of the fact that, in 2024, the budget allocated for the Court’s communication and promotional activities amounted to EUR 225 000 (that same as in 2023), with a utilisation rate of 92,32 % (up from 81,13 % in 2023); notes that most of the budget was spent on media-monitoring services (EUR 80 000) and press actions (EUR 18 133,91), followed by expenditure on stakeholder relations, which mainly comprised the cost of a policy intelligence platform (EUR 62 100), communication activities (EUR 32 543,37), social media (EUR 8 604,66) and publications (EUR 6 346,47);

73. Supports the Court’s growing media strategy, which resulted in a record of more than 24 000 press articles being published online in 2024, covering the Court’s audit reports, other publications or the Court in general, thus confirming the upward trend in coverage observed over the recent years (2023: 22 000; 2022: 20 000; 2021: 18 000); notes with appreciation that, according to the Court’s report, there was an increase in visitors to the Court’s website, launched in 2023, with 780 000 visits in 2024 (2023: 700 000), 1 295 025 unique page views and 56 440 downloads; welcomes the fact that, by the end of 2024, the Court’s four main social media accounts (X, LinkedIn, Facebook, Instagram) had attracted over 61 500 followers, up from 55 000 in 2023 and 49 500 in 2022; commends the Court for launching its first monthly LinkedIn newsletter (ECA Insights) in November 2024, which provides highlights of recent reports and previews of upcoming audits and which attracted over 8 500 subscribers by the end of that year;

74. Welcomes the fact that the Court has a digitally accessible website (A++ level), which is audited twice a year by an external consultant to assess the website’s compliance with relevant accessibility standards and to identify barriers to accessibility for users with disabilities; appreciates that, overall, accessibility implementation is assessed as very good, and notes that some recommendations to keep improving and maintaining the accessibility score of the website were proposed as a result of the audit;

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Changed70.75. Notes that the Court issued 44 press releases in 24 EUUnion languages, as well as various information notes, media advisories and ready-to-use audio-statements in certain languages in 2024; notes furthermore that the Court held 20 online press briefings and 14 additional country-specific press briefings for the annual report in that year; highlights that, altogether, the Court’s briefings have attracted 876 journalists, most representing major national media outlets in Member States;

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Added76. Welcomes the Court’s Special report 11/2025: Transparency of Union funding granted to NGOs; notes with concern the problems identified therein, including shortcomings in transparency, classification and oversight; underlines the need for the Court to continue and strengthen its monitoring and reporting on these issues to ensure full compliance with financial rules, transparency requirements and the Union’s fundamental values;

Added77. Encourages the Court, in this context, to prepare a special report on Union funding provided to NGOs active in the Gaza context and to organisations involved in the development of Palestinian school textbooks; underlines that such scrutiny is crucial to ensure that Union funds are not diverted, directly or indirectly, to terrorist organisations or their affiliates, nor used in a manner that promotes hatred, radicalisation, or incitement to violence, and to ensure full compliance with Union financial rules, transparency standards, and the Union’s core values;

78. Welcomes the fact that in order to increase public engagement, the Court has, since 2024, provided citizens with an opportunity to contribute to its work programme by making audit suggestions via the Court’s website;

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Changed72.79. Appreciates that the Court assesses the likely impact and usefulness of its work, as perceived by the readers of its reports at Parliament, the Council, the Commission, Union agencies, Member States’ permanent representations, Member States’ agencies and supreme audit institutions, NGOs, academia, the media and other parties; notes in this context that, since 2018, the Court has carried out anonymised electronic surveys to ask its readers to provide qualitative feedback on selected reports and make general suggestions for its work; stresses that, in 2024, 89 % of respondents considered the Court’s reports useful for their work and 82 % considered that those reports had an impact; notes with satisfaction that, in 2024, the Court presented the results of its work on 578 occasions before various stakeholders (e.g. Parliament, Council,the Council and national parliaments), up from 456 in 2023 and 437 in 2022.