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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 – C9-0253/2023) (2),

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having regard to the European External Action Service’s annual report to the discharge authority on internal audits carried out in 2022,

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having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2022, together with the institutions’ replies (3),

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having regard to the statement of assurance (4) 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 Article 314(10) and Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union,

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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 (5), and in particular Articles 59, 118 and 260 to 263 thereof,

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having regard to Council Decision 2010/427/EU of 26 July 2010 establishing the organisation and functioning of the European External Action Service (6), and in particular Article 8 thereof,

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having regard to Rule 100 of and Annex V to its Rules of Procedure,

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having regard to the opinion of the Committee on Foreign Affairs,

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having regard to the report of the Committee on Budgetary Control (A9-0102/2024),