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REPORT (2023/2173(DEC))

On discharge in respect of the implementation of the budget of the Clean Aviation Joint Undertaking for the financial year 2022

A-9-2024-0087

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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Parliament's committee report proposes granting discharge to the Executive Director of the Clean Aviation Joint Undertaking for the 2022 budget and approving the closure of its 2022 accounts. It notes the Court of Auditors found the 2022 accounts fair and the underlying transactions legal and regular, and welcomes the launch of the Clean Aviation programme and its first open call. It asks the Joint Undertaking to close the gap between recognised cash and in-kind contributions by reporting members' legal commitments at year end, and to ensure reinforced monitoring actions have specific control actions and deadlines. It calls to expand and foster integration of climate-neutral aviation research and innovation value chains, including academia, research organisations, industry and SMEs.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Executive Director of the Clean Aviation Joint Undertaking for the 2022 budget and approve the closure of its 2022 accounts, while setting out observations on transparency, monitoring and research value chains.

Key points

  1. Parliament grants the Executive Director of the Clean Aviation Joint Undertaking discharge for the implementation of the 2022 budget.
  2. Parliament approves the closure of the Joint Undertaking's accounts for the financial year 2022.
  3. The Joint Undertaking should disclose in its annual accounts members' contributions at programme level, per member category, including legal contribution targets, contributions received and legal commitments.
  4. The Court found the 2022 accounts present fairly the financial position and the underlying transactions are legal and regular.
  5. The 2022 final available budget comprised commitment appropriations of EUR 411,2 million and payment appropriations of EUR 415,3 million.
  6. The Joint Undertaking should address the gap between recognised cash contributions and in-kind contributions by providing information on members' legal commitments at year end.
  7. For Horizon 2020, EUR 1 716 million of the maximum Union operational contribution was fully committed, with around EUR 70,1 million remaining to be paid.
  8. The first open call for proposals resulted in 19 grant agreements totalling EUR 654 million across three core thrusts, with 244 participants from 24 countries.
  9. The Joint Undertaking's establishment plan for 2022 had 44 statutory staff posts, with 40 filled at year end.
  10. The Court found weaknesses in reinforced monitoring cases, where flags were neither renewed nor closed and risk levels were not reassessed.
  11. The Joint Undertaking should ensure all reinforced monitoring actions have specific control actions targeting identified risks and are followed up at a pre-defined deadline.
  12. Parliament calls to expand and foster integration of climate-neutral aviation research and innovation value chains, including academia, research organisations, industry and SMEs.

Who is affected

  • The Clean Aviation Joint Undertaking and its Executive Director, who receive discharge and must improve transparency and monitoring.
  • The Joint Undertaking's members, who must report legal commitments and contributions per category.
  • Beneficiaries and project participants under Horizon 2020 and Horizon Europe, subject to audits and monitoring.

Figures and deadlines

  • Commitment appropriations of EUR 411,2 million for 2022, compared to EUR 182,6 million in 2021.
  • Payment appropriations of EUR 415,3 million for 2022, compared to EUR 189,9 million in 2021.
  • EUR 1 716 million of the maximum Union operational contribution fully committed under Horizon 2020.
  • Around EUR 70,1 million (or 4,1 %) remains to be paid for Horizon 2020 projects.
  • Private members committed in-kind contributions of EUR 968,3 million to operational activities and EUR 1 223,1 million to additional activities, or 101,6 % of the minimum target of EUR 2 154,9 million.
  • Implementation rate for operational payment appropriations was 78 % in 2022, compared to 83 % in 2021.
  • Commission cash contributions of EUR 178 million under Horizon Europe in 2022, with EUR 176 million used for pre-financing.
  • First open call resulted in 19 grant agreements totalling EUR 654 million.

Legal basis: Article 319 of the Treaty on the Functioning of the European Union.