Luxembourg, 14 November 2024
Every year, in its annual management and performance report (AMPR), the European Commission reports on how the EU budget is managed and how EU programmes and policies are performing. Performance reporting is important for accountability because it commits the Commission to taking overall political responsibility for management of the EU budget. It is also a key document in the annual “discharge” procedure, in which the European Parliament – following a recommendation from the Council – scrutinises the implementation of the EU budget and holds the EU’s executive to account.
The auditors examined the AMPR’s Volume I, which presents key facts and achievements about the management of the 2023 budget, including the EU’s support for Ukraine, its response to the conflict in the Middle East, and the COVID-19 pandemic recovery funds (the Recovery and Resilience Facility, or RRF). They found that, overall, the Commission had good procedures for preparing the document. Although they did not find any inconsistencies in the main financial claims, the quality of performance data still leaves room for improvement. Moreover, for Cohesion funding and the RRF, the document expresses different, more positive views than some of the main observations that the auditors raised in their recent annual report on the EU budget.
ECA review 04/2024 “The Commission’s 2023 annual management and performance report for the EU budget” is available on the ECA website. It is not an audit report, but a review based on the ECA’s previous audit work in this area, publicly available information, and material specifically collected for this purpose.
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Source – ECA