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Annual management and performance report 2024
The Annual Management and Performance Report for the EU Budget ？ 2024 financial year, together with its annexes, is the European Commission’s main contribution to the annual discharge procedure (1) 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 (2) and the Financial Regulation (3). 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 I provides the key facts and achievements in relation to budgetary management in 2024.
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 2024 in delivering the Commission priorities 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.
Volume III contains technical annexes supporting the report.
It includes Annex 4, with detailed programme-by-programme performance information in the ‘programme performance statements’.
This report is part of the broader integrated financial and accountability reporting package (4), which also includes the consolidated annual accounts (5), a long-term forecast of future inflows and outflows covering the next five years (6), the report on internal audits (7) and the report on the follow-up to the discharge of the previous year (8).
The report is composed of three volumes.
Volume I provides the key facts and achievements in relation to budgetary management in 2024.
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 2024 in delivering the Commission priorities 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.
Volume III contains technical annexes supporting the report.
It includes Annex 4, with detailed programme-by-programme performance information in the ‘programme performance statements’.
This report is part of the broader integrated financial and accountability reporting package (4), which also includes the consolidated annual accounts (5), a long-term forecast of future inflows and outflows covering the next five years (6), the report on internal audits (7) and the report on the follow-up to the discharge of the previous year (8).
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