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REPORT (2024/2031(DEC))

On discharge in respect of the implementation of the budget of the EU joint undertakings for the financial year 2023

A-10-2025-0056

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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The committee report proposes granting discharge and closing accounts for eleven EU joint undertakings for 2023, and includes a resolution with observations and recommendations. The resolution notes the Court of Auditors' findings, including unqualified opinions on accounts and transactions, but raises concerns about budget execution, cash surpluses, procurement, recruitment, and other issues. It calls on joint undertakings to improve financial management, transparency, gender balance, and geographical distribution, and to address specific risks. It requests each joint undertaking to submit a follow-up report by 30 September 2025.

Committee position. The Committee on Budgetary Control proposes granting discharge and closing accounts for all eleven joint undertakings, with observations in a resolution.

Key points

  1. Parliament grants discharge to the Executive Directors of the Clean Aviation, Circular Bio-based Europe, Clean Hydrogen, Europe's Rail, European High Performance Computing, Global Health EDCTP3, Innovative Health Initiative, Chips, Single European Sky ATM Research 3, and Smart Networks and Services Joint Undertakings for 2023.
  2. Parliament grants discharge to the Director of the European Joint Undertaking for ITER and the Development of Fusion Energy for 2023.
  3. Parliament approves the closure of accounts for all eleven joint undertakings for the financial year 2023.
  4. Notes that the Court of Auditors issued unqualified opinions on the reliability of accounts and legality and regularity of transactions for all joint undertakings.
  5. Calls on joint undertakings to improve budget execution, especially in areas with low rates, and to avoid excessive cash surpluses.
  6. Expresses concern about reliance on in-kind contributions to additional activities and calls for corrective actions.
  7. Calls for strengthening internal controls, transparency, and anti-fraud measures, including publishing declarations of interest and introducing cooling-off periods.
  8. Calls for improved gender balance and geographical distribution in staff and expert selection, with quantitative data in annual reports.
  9. Requests each joint undertaking to submit an individual follow-up report by 30 September 2025.

Who is affected

  • The eleven EU joint undertakings covered by the discharge decisions.
  • Executive Directors and Directors of the joint undertakings, who receive discharge and must implement recommendations.
  • Beneficiaries of joint undertaking funding, who may face mandatory financial training and automated verification tools.
  • Private members of joint undertakings, who must meet contribution targets.

Figures and deadlines

  • Combined budget of EUR 17 billion from Union cash contribution and EUR 21.1 billion from other members.
  • Total available budget in 2023 for eleven joint undertakings: EUR 4.25 billion in commitment appropriations and EUR 3.87 billion in payment appropriations.
  • Cash surplus of EUR 1.5 billion for financial year 2023.
  • Average error rate just below materiality threshold of 2% for grant expenditure.
  • Follow-up reports due by 30 September 2025.

Legal basis: Article 319 of the Treaty on the Functioning of the European Union, and Article 106a of the Treaty establishing the European Atomic Energy Community.