Annual management and performance report for the EU budget : financial year 2023; Volume 2, annexes 1 to 3

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 EU budget. It fulfils the Commission's obligations under the Treaty on the Functioning of the European Union and the financial regulation. Implementing the EU budget is a shared responsibility, where the Commission works hand in hand with the Member States and with other partners and organisations. The report is composed of three volumes. Volume II presents a more comprehensive picture of the implementation of the EU budget. Annex 1 provides an overview of the performance of the EU budget in 2023 in delivering the six Commission priorities for 2019-2024 and systematically integrating horizontal policy priorities (mainstreaming) into the EU budget. Annex 2 provides a high-level overview of the internal control and financial management procedures. Annex 3 covers the performance and compliance aspects of the Recovery and Resilience Facility, the instrument at the heart of the NextGenerationEU recovery programme.