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REPORT (2025/2157(DEC))

On discharge in respect of the implementation of the budget of the EU Joint Undertakings for the financial year 2024

A-10-2026-0046

Committee on Budgetary Control · Rapporteur: Csaba Molnár

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The committee report proposes granting discharge to twelve EU Joint Undertakings for the 2024 financial year and approving closure of their accounts, with observations in a resolution. The resolution notes the Court of Auditors' unqualified opinions on accounts and transactions, but flags low budget execution, cash surpluses, and shortfalls in private members' contributions. It calls for corrective measures, improved risk-based controls, and follow-up reports from each Joint Undertaking by 30 September 2026.

Committee position. The Committee on Budgetary Control proposes granting discharge to all twelve Joint Undertakings for the 2024 financial year and approving closure of their accounts, 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 Cybersecurity, 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 2024.
  2. Parliament grants discharge to the Director of the European Joint Undertaking for ITER and the Development of Fusion Energy for 2024.
  3. Parliament approves the closure of the accounts of all twelve Joint Undertakings for the financial year 2024.
  4. The resolution welcomes the Joint Undertakings' role in research and innovation and urges them to convert scientific knowledge into market-ready innovations, strengthen strategic autonomy, and promote cybersecurity training.
  5. It calls for sufficient, stable, and long-term financing for Joint Undertakings under the next Multiannual Financial Framework (2028-2034).
  6. It expresses concern about low budget execution rates in several Joint Undertakings, citing specific figures for each, and calls for corrective measures.
  7. It highlights persistent cash surpluses in the Chips and European High-Performance Computing Joint Undertakings and calls for annual surplus reduction plans.
  8. It notes shortfalls in private members' contributions, particularly for Eurocontrol, Global Health EDCTP3, and European High-Performance Computing, and calls for action.
  9. It calls for risk-based control frameworks for Horizon Europe grant payments in all Joint Undertakings and for addressing staff-cost errors.
  10. It raises concerns about the ITER project's revised baselines, cost increases, and risks, and calls for robust risk management and legal clarity.
  11. It reiterates concerns about Russia's participation in ITER and calls for full enforcement of sanctions and minimizing dependence on Russia.
  12. It calls for each Joint Undertaking to submit an individual follow-up report on actions taken to address the resolution's issues by 30 September 2026.

Who is affected

  • The twelve EU Joint Undertakings covered by the discharge decisions, including their executive directors and staff.
  • Private members of Joint Undertakings, including Eurocontrol and contributing partners, who are urged to meet contribution targets.
  • Beneficiaries of Joint Undertaking grants, who may face increased ex-ante checks and simplified verification for low-risk transactions.
  • The European Commission, called on to require surplus reduction plans and reassess contribution targets.
  • The European Court of Auditors, called on to ensure timely implementation of its revised audit approach.

Figures and deadlines

  • EUR 17,2 billion from the Union's cash contribution and EUR 21,3 billion from other members for research and innovation Joint Undertakings under the current MFF.
  • EUR 5,6 billion budget for the European Joint Undertaking for ITER and the Development of Fusion Energy under the current MFF.
  • EUR 3,2 billion total available payment budget for the twelve Joint Undertakings in 2024.
  • EUR 479 million cash surplus for the Chips Joint Undertaking at end of 2024, compared with EUR 438 million at end of 2023.
  • EUR 904,7 million cash surplus for the European High Performance Computing Joint Undertaking at end of 2024, compared with EUR 840,7 million at end of 2023.
  • EUR 105 million cash surplus for the Clean Aviation Joint Undertaking at end of 2024, down from EUR 237 million at end of 2023.
  • EUR 38.5 billion managed by Joint Undertakings for 2021-2027.
  • 30 September 2026 deadline for follow-up reports from each Joint Undertaking.

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 for ITER.