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REPORT (2023/2174(DEC))

On discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2022

A-9-2024-0088

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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Parliament grants the Executive Director of the Circular Bio-based Europe Joint Undertaking (CBE JU) discharge for the 2022 financial year and approves the closure of its accounts. It notes that the 2022 accounts present fairly the CBE JU's financial position and that the underlying transactions are legal and regular. It raises concern that private members will not meet their contribution targets for Horizon 2020 operational activities and that the implementation of 2022 payments worsened. It calls on the CBE JU to close the gap between recognised cash and in-kind contributions, to set a time-scheduled action plan for old projects and to monitor private members' contributions annually.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Executive Director of the CBE JU for the 2022 financial year, approve the closure of its accounts, and adopt observations on budget execution, private members' contributions, procurement, staff and audit follow-up.

Key points

  1. Parliament grants discharge to the Executive Director of the CBE JU for the implementation of its 2022 budget and approves the closure of its 2022 accounts.
  2. The Court of Auditors found the 2022 annual accounts fair and the underlying transactions legal and regular.
  3. The 2022 budget had EUR 264,2 million in commitment appropriations and EUR 80,3 million in payment appropriations; execution was 47% and 65% respectively.
  4. No grants were signed under the CBE JU mandate in 2022, while 142 grants worth EUR 822 million were signed under the BBI JU mandate.
  5. The CBE JU should disclose members' contributions at programme level in its annual accounts to improve transparency.
  6. The CBE JU should address the gap between recognised cash and in-kind contributions by reporting members' legal commitments at year end.
  7. Private members' validated in-kind contributions for operational activities remained low at EUR 65,9 million, and their indicative contribution target for Horizon 2020 will not be met.
  8. The CBE JU fully committed the maximum Union operational contribution of EUR 815,8 million for Horizon 2020, of which around EUR 94 million remains to be paid.
  9. The CBE JU should establish a time-scheduled action plan for finalising projects under previous Multiannual Financial Frameworks.
  10. The CBE JU should monitor private members' individual contribution achievements annually for the 2021-2027 MFF.
  11. The CBE JU developed a risk-based approach to ex post audit to reduce its error rate by targeting the most error-prone beneficiaries.
  12. Two of the Court's three observations from 2020/2021 remain open, relating to contributions of industry and private members.

Who is affected

  • The Circular Bio-based Europe Joint Undertaking and its Executive Director, who receives discharge and must act on the observations.
  • Private members of the CBE JU, who are falling short of their contribution targets.
  • The Commission, the Council and the Court of Auditors, which receive the decision and resolution.

Figures and deadlines

  • Total available 2022 budget: EUR 264,2 million in commitment appropriations and EUR 80,3 million in payment appropriations.
  • Budget execution in 2022: EUR 125 million (47%) for commitments and EUR 52 million (65%) for payments.
  • 142 grants signed under the BBI JU mandate for a total value of EUR 822 million.
  • Maximum Union operational contribution for Horizon 2020: EUR 815,8 million, of which around EUR 94 million (11,5%) remains to be paid.
  • Private members' in-kind and financial contributions committed: EUR 258,4 million, or 54% of the indicative target of EUR 475,3 million.
  • Private members' overall contribution target: EUR 2 730 million; revised in-kind target for additional activities: EUR 2 235,5 million.
  • Reported in-kind contributions to additional activities: EUR 1 797,9 million, or 73,8% of the new target.
  • Around EUR 8,2 million of signed projects were cancelled in 2022.

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