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The European Union’s action in the field of budgetary control is based on two principles: on the one hand, ensuring that the EU’s budget is properly spent and, on the other, protecting the Union’s financial interests and combating fraud. The European Anti-Fraud Office (OLAF) has the power to investigate fraud against the EU budget, corruption and serious misconduct and develops anti-fraud policy. The European Public Prosecutor’s Office (EPPO) investigates, prosecutes and brings to justice crimes ...

Faced with the need to provide long-term support to Ukraine and upgrade its own defence, the EU is revisiting its financing arrangements for the Common Security and Defence component.

During the April I plenary session, the European Parliament is scheduled to vote on the discharge for the implementation of the 2022 EU budget. Its Committee on Budgetary Control (CONT) recommends granting discharge for the implementation of eight administrative sections of the EU budget and for the European Public Prosecutor's Office. CONT recommends postponing the decision to grant discharge for the European Council and the Council.

During the April I plenary session, Parliament is to decide on granting discharge for the 2022 financial year to the different institutions and bodies of the EU. As part of this procedure, it will vote on the report covering the Commission. Since 2021, the discharge procedure also applies to the grant component of the Recovery and Resilience Facility (RRF) under the recovery instrument. A chapter on the RRF is thus included in the report on the Commission. Separate discharge is granted to the Commission ...

During the April I plenary session, as part of the discharge procedure for the 2022 financial year, the European Parliament is due to vote on discharge for 33 EU decentralised agencies and 9 joint undertakings. The Committee on Budgetary Control (CONT) recommends granting discharge to all decentralised agencies, bodies and joint undertakings, and presents some observations to further improve sound financial management.

This briefing provides background information for the Committee on Budgetary Control on the information currently available concerning the 100 largest recipients of funds from the Recovery and Resilience Facility (RRF).

Performance-based budgeting has latterly become integral to the governance of EU spending. This study looks at the principles behind this approach and explores how it is being implemented in Cohesion Policy and the Recovery and Resilience Facility. The analysis reveals marked differences between how performance-based budgeting functions in these two frameworks and sheds light on both benefits and drawbacks in their implementation.

The Committee on Budgetary Control (CONT) will hold an exchange of views with the parliamentary Committees on Budget and on Anti-corruption Policies of the Ukrainian Parliament, the Verkhovna Rada, on 20 March 2024. This briefing provides background information for that debate.

As the EU grapples with successive crises, there is mounting pressure to develop swift and robust crisis response mechanisms. This study, divided into two parts, aims to enrich this discourse by examining four instruments – SURE, CRII, CRII+ and REACT-EU – introduced as a response to the pandemic. This paper forms the output of the first phase of the study and aims to distil lessons learned from the design and implementation of these instruments.