Our annual report presents our opinion on whether the EU's annual accounts are reliable and whether the underlying revenue and expenditure transactions comply with the applicable rules and regulations. It also presents our analysis of the budgetary and financial management and performance...

The annual management and performance report (AMPR) is the Commission's high-level performance report on the EU budget, and part of the Commission's annual financial reporting package. The legal deadlines involved limit what we can address comprehensively in time for the annual discharge...

The full report of the Standard Eurobarometer 102 survey consists of multiple volumes. The first volume presents the results of general questions about the state of public opinion in the European Union. Five other volumes present Europeans' opinions about the following topics: the European...

Working Document VI encompasses administrative expenditure to be implemented by the Commission under the administrative heading of the multiannual financial framework (heading 7) in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the...

Working Document VI encompasses administrative expenditure to be implemented by the Commission under the administrative heading of the multiannual financial framework (heading 7) in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the...

In February 2024, the European Parliament gave consent to and the Council agreed at unanimity on the first ever mid-term revision of the expenditure ceilings in the multiannual financial framework (MFF), following the Commission's proposal of June 2023. The agreement reached on the mid-term...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The year 2023 once again confirmed that European unity and solidarity are the European Union's strongest assets. We continued to stand by our partners in Ukraine and supported them in their response to Russia's brutal war and continued aggressions. To mitigate the consequences of the war and of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

Offering an overview of the budgetary situation in the European Union, this study continues an annual series of 'Outlooks' produced by the European Parliamentary Research Service (EPRS) over the past seven years. In seven chapters, the authors of the publication explain and analyse the EU budget...

Working Document II presents information on the human resources of the EU institutions and executive agencies, and in particular for the Commission, both for the establishment plans and for external personnel and across all headings of the multiannual financial framework. Moreover, pursuant to...

The regularity and legality of EU spending, i.e. the conformity of incurred expenditures with relevant legislation, is an important measure of efficiency. It is also a key pre-condition for the effectiveness of EU funds. The present paper aims to understand the main determinants of irregular...

Twenty years have passed since the largest enlargement of the European Union in history. During the eastern enlargement, 10 new member states entered the union, seven of which belonged to the former Eastern bloc. The new members have since experienced astonishing growth rates, closing the large...

Für den EU-Haushalt werden in diesem Report durch eine Gegenüberstellung der Zahlungen der Mitgliedstaaten und den Rückflüssen aus dem EU-Haushalt die Nettopositionen bestimmt. Die deutsche Nettoposition ist im Jahr 2023 leicht gegenüber dem Vorjahr zurückgegangen, von 19,7 Milliarden Euro...

Die deutsche Nettoposition ist im Jahr 2022 leicht gegenüber dem Vorjahr zurückgegangen, von 21,4 Milliarden Euro auf 19,7 Milliarden Euro. Sie liegt damit aber immer noch deutlich höher als in der Vor-Brexit-Zeit. Im Durchschnitt der Jahre 2014 bis 2020, dem letzten Mehrjährigen...

Nach der Empfehlung der Europäischen Kommission, Beitrittsverhandlungen mit der Ukraine aufzunehmen, wird der Europäische Rat darüber auf seinem Gipfel im Dezember entscheiden. Dies ist ein historischer Schritt, der, besonders vor dem Hintergrund des andauernden russischen Angriffskriegs,...

The European Union has weathered a number of turbulent storms in recent years from the COVID-19 pandemic to the ongoing war in Ukraine. These crises have highlighted the limitations of the EU budget and the need for the flexibility to adequately respond to challenges in real time. They have also...

The annual management and performance report (AMPR) is the Commission's high-level performance report on the EU budget, and part of the Commission's annual financial reporting package. The legal deadlines involved limit what we can address comprehensively in time for the annual discharge...

The COVID-19 pandemic, dramatic natural disasters and migration challenges are just a few of the exceptional challenges the EU faced in the last three years. Russia's unprovoked and unjustified war of aggression against Ukraine and the accompanying weaponisation of energy supplies has brought...

Working Document VI encompasses administrative expenditure to be implemented by the Commission under the administrative heading of the multiannual financial framework (heading 7) in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the...

The European Court of Auditors (ECA) is an institution of the European Union(EU) and the external auditor of the EU's finances. In this capacity, we act as the independent guardian of the financial interests of all EU citizens, notably by helping to improve the EU's financial management. In line...

Europa steuert auf ein massives staatliches Schuldenproblem zu. Sieben von 19 Mitgliedstaaten der Eurozone haben inzwischen eine Schuldenquote von mehr als 100 Prozent. In Italien übersteigen die Staatsschulden das Eineinhalbfache des BIP, in Griechenland sogar das Zweifache. Mittlerweile nimmt...

Die Europäische Union finanziert ihren Haushalt zum größten Teil aus Beiträgen der Mitgliedstaaten. Da über die Ausgaben des EU-Haushalts wiederum umfangreiche Zahlungen in den Mitgliedstaaten getätigt werden, ergeben sich für die einzelnen Länder Nettopositionen gegenüber dem...

This reflection paper examines the influence of administrative capacity on the absorption and effective use of Cohesion Policy funds. First, it examines the current level of absorption of Cohesion Policy funds in the 2014-2020 programming period. Second, a literature review on the relationship...