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having regard to the general budget of the European Union for the financial year 2019 (1),

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having regard to the consolidated annual accounts of the European Union for the financial year 2019 (COM(2020)0288 – C9-0220/2020) (2),

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having regard to the Commission’s report on the follow-up to the discharge for the 2018 financial year (COM(2020)0311), and to the complementing detailed replies,

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having regard to the Commission’s 2019 Annual Management and Performance Report for the EU Budget (COM(2020)0265),

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having regard to the Commission’s annual report to the discharge authority on internal audits carried out in 2019 (COM(2020)0268), and to the accompanying Commission staff working document (SWD(2020)0117),

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having regard to the Court of Auditors’ annual report on the implementation of the budget for the financial year 2019, together with the institutions’ replies (3), the Court of Auditors’ report on the performance of the EU budget – Status at the end of 2019, together with the institutions’ replies (4), and to the Court of Auditors’ special reports,

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having regard to the statement of assurance (5) as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2019, pursuant to Article 287 of the Treaty on the Functioning of the European Union,

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having regard to the Council’s recommendation of 1 March 2021 on discharge to be given to the Commission in respect of the implementation of the budget for the financial year 2019 (05792/2021 – C9-0037/2021),

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having regard to Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union,

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having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

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having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (6), and in particular Articles 69, 260, 261 and 262 thereof,

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having regard to Rule 99 of and Annex V to its Rules of Procedure,

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having regard to the opinions of the Committee on Foreign Affairs, the Committee on Development, the Committee on Employment and Social Affairs, the Committee on the Environment, Public Health and Food Safety, the Committee on Transport and Tourism, the Committee on Regional Development, the Committee on Agriculture and Rural Development, the Committee on Culture and Education, the Committee on Civil Liberties, Justice and Home Affairs and the Committee on Women’s Rights and Gender Equality,

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having regard to the report of the Committee on Budgetary Control (A9-0117/2021),