Evaluation of the Union's finances based on the results achieved: a new tool for the European Commission's improved discharge procedure

An own-initiative report on evaluating the Union's finances based on results achieved as a tool for the Commission's discharge procedure. Amendments distinguish evaluation from auditing, link the Article 318 TFEU evaluation report to the Court of Auditors' compliance approach and the discharge procedure, focus on Europe 2020 objectives and flagship initiatives, activity-based budgeting, sufficient and reliable evidence, and Member State achievements, and call for the report's timely submission.