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having regard to the general budget of the European Union for the financial year 2022 (1),

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having regard to the consolidated annual accounts of the European Union for the financial year 2022 (COM(2023)0391 – C9-0248/2023) (2),

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having regard to the final annual accounts of the European Education and Culture Executive Agency for the financial year 2022 (3),

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having regard to the Commission’s report on the follow-up to the discharge for the 2021 financial year (COM(2023)0384), and to the detailed replies to the specific requests made by the European Parliament,

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having regard to the Commission’s annual report to the discharge authority on internal audits carried out in 2022 (COM(2023)0323), and to the accompanying Commission staff working document (SWD(2023)0214),

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having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the agencies’ replies (4),

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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 2022, 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 22 February 2024 on discharge to be given to the executive agencies in respect of the implementation of the budget for the financial year 2022 (06181/2024 – C9-0125/2024),

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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 Council Regulation (EC) No 58/2003 of 19 December 2002 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes (7), and in particular Article 14(3) thereof,

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having regard to Commission Regulation (EC) No 1653/2004 of 21 September 2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes (8), and in particular the first and second paragraphs of Article 66 thereof,

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having regard to Commission Implementing Decision (EU) 2021/173 of 12 February 2021 establishing the European Climate, Infrastructure and Environment Executive Agency, the European Health and Digital Executive Agency, the European Research Executive Agency, the European Innovation Council and SMEs Executive Agency, the European Research Council Executive Agency, and the European Education and Culture Executive Agency and repealing Implementing Decisions 2013/801/EU, 2013/771/EU, 2013/778/EU, 2013/779/EU, 2013/776/EU and 2013/770/EU (9),

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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 Culture and Education, the Committee on Civil Liberties, Justice and Home Affairs, the Committee on Women’s Rights and Gender Equality,

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having regard to the letter from the Committee on Agriculture and Rural Development,

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having regard to the report of the Committee on Budgetary Control (A9-0139/2024),