Every year the Commission produces an annual management and performance report, which provides an overview of the results achieved by the EU budget and explains how it was managed and protected. This report is the Commission’s main contribution to the annual budgetary discharge process.
The report sets out the steps the Commission is taking to ensure that the EU budget is managed in accordance with the highest standards of sound financial management. In adopting this report, the Commission takes overall political responsibility for the management of the EU budget. This is the final stage in the Commission’s annual planning, programming and reporting cycle.
The Annual management and performance report for the EU budget (AMPR) is part of the Commission’s integrated financial and accountability reporting package that contains other reports such as the consolidated accounts.
The integrated financial and accountability reporting package represents the Commission’s main input to the annual discharge procedure through which the European Parliament and the Council give their final approval of the budget implementation for a specific year.