The Council of the European Union has recommended that the European Parliament grant discharge to the European Commission for implementing the EU's 2024 budget, while expressing regret over the European Court of Auditors' adverse opinion on the legality and regularity of expenditure. In a note dated 2 June 2026, the Council acknowledges the clean opinion on the accounts' reliability but highlights the Court's qualified opinion on the Recovery and Resilience Facility (RRF) and an overall error rate of 3.6%, which remains above the materiality threshold of 2%. The Council calls for continued simplification of rules and improved financial management across all spending programmes.
Document Details and Legal Basis The document, prepared for the Council meeting on 10 February 2026, is a recommendation under Article 319 of the Treaty on the Functioning of the European Union (TFEU) and the EU's Financial Regulation. It forms part of the annual budgetary discharge procedure, where the Council provides its assessment before the European Parliament takes the final decision on granting discharge to the Commission.
Policy Orientations and Trade-offs The Council's recommendation balances oversight and trust. On one hand, it welcomes the clean opinion on accounts, indicating that the EU's financial reporting is reliable. On the other hand, it regrets the adverse opinion on expenditure legality and regularity, which signals persistent control weaknesses. The error rate decrease from previous years is noted positively, but the Council stresses that further simplification of rules and enhanced financial management are needed to bring errors below the materiality threshold. This reflects a trade-off between maintaining robust control mechanisms and avoiding excessive administrative burden that could slow down programme implementation.
Impact on Stakeholders - European Commission: The recommendation supports the Commission's request for discharge, but the adverse opinion and qualified RRF opinion may lead to increased scrutiny and demands for corrective measures in future budget implementation. - EU taxpayers: The high error rate implies that some EU funds may not have been spent in full compliance with rules, potentially affecting the efficiency and integrity of EU spending. - Member States: As beneficiaries of EU funds, they may face tighter controls and simplified rules to reduce errors, which could affect their administrative processes. - Recovery and Resilience Facility beneficiaries: The qualified opinion on the RRF may lead to stricter monitoring and reporting requirements for national recovery plans.
Expected Institutional Follow-up The European Parliament will now consider the Council's recommendation and the Court of Auditors' report before voting on whether to grant discharge to the Commission. The Parliament's Committee on Budgetary Control is expected to hold hearings and issue a report, with a plenary vote likely in the coming months. The outcome will influence the Commission's future budget management and may prompt legislative proposals to simplify financial rules.
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