Budgeting procedures for salaries

The objective of the audit is to enhance the transparency of salary budgeting in central government agencies, with a view to strengthening Parliament’s budgetary power and improving the conditions for performance management. Agencies should pay salaries from the operating expenditure appropriations allocated to them. However, salaries are increasingly also paid from other appropriations, and the practices vary. In 2024, the salary expenditure of on-budget entities amounted to EUR 5.7 billion.

, with a view to strengthening Parliament’s budgetary power and improving the conditions for performance management. Agencies should pay salaries from the operating expenditure appropriations allocated to them. However, salaries are increasingly also paid from other appropriations, and the practices vary. In 2024, the salary expenditure of on-budget entities amounted to EUR 5.7 billion.