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REPORT (2023/2175(DEC))

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

A-9-2024-0089

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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Parliament's committee report proposes granting discharge to the Executive Director ad interim of the Clean Hydrogen Joint Undertaking for the 2022 budget and approving the closure of its 2022 accounts. It sets out observations on the Joint Undertaking's budgetary and financial management, procurement and staff, and management and control systems. It notes the Court of Auditors found the 2022 accounts fair and the underlying transactions legal and regular, and welcomes the Joint Undertaking's risk-based approach to controls and audits. It calls on the Joint Undertaking to improve transparency on members' contributions and to address the gap between recognised cash and in-kind contributions.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Executive Director ad interim of the Clean Hydrogen Joint Undertaking for the 2022 budget, approve the closure of its 2022 accounts, and adopt observations on budgetary and financial management, procurement and staff, and management and control systems.

Key points

  1. Parliament grants the Executive Director ad interim of the Clean Hydrogen 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 information on members' contributions at programme level, including legal contribution targets, contributions received and legal commitments.
  4. The Court of Auditors found the 2022 annual accounts fair and the underlying transactions legal and regular.
  5. The 2022 budget was EUR 314,3 million in commitment appropriations and EUR 118,3 million in payment appropriations.
  6. The Court considers information on members' contributions at programme level insufficient; the Joint Undertaking committed to address this.
  7. The Joint Undertaking should address the gap between recognised cash and in-kind contributions by providing information on members' legal commitments at year end.
  8. For the Seventh Research Framework Programme, the Joint Undertaking achieved members' contribution targets and committed EUR 425,8 million of the maximum EU operational contribution of EUR 450 million.
  9. For Horizon 2020, the Joint Undertaking fully committed the maximum Union operational contribution of EUR 646 million, with around EUR 88,5 million remaining to be paid.
  10. The Joint Undertaking launched the first Horizon Europe call for proposals with a total value of EUR 300 million and transferred unused payment budget of EUR 33 million to 2023.
  11. The Court found serious errors in two audited Horizon 2020 payments, concerning personnel costs and equipment costs.
  12. The Joint Undertaking developed a risk-based approach to ex-ante controls and ex-post audits, which the Court found reduces the residual error rate.

Who is affected

  • The Clean Hydrogen Joint Undertaking and its Executive Director ad interim, who receives discharge and must improve transparency and controls.
  • The Joint Undertaking's members (the Union, Hydrogen Europe and Hydrogen Europe Research), whose contributions must be better disclosed.
  • Beneficiaries of Horizon 2020 and Horizon Europe grants, subject to ex-ante controls and ex-post audits.

Figures and deadlines

  • EUR 314,3 million: available 2022 commitment appropriations.
  • EUR 118,3 million: available 2022 payment appropriations.
  • EUR 425,8 million (or 95 %): committed of the maximum EU operational contribution of EUR 450 million for the Seventh Research Framework Programme.
  • EUR 646 million: maximum Union operational contribution fully committed for Horizon 2020.
  • EUR 88,5 million (or 13,7 %): remains to be paid for Horizon 2020 projects and contracts.
  • EUR 300 million: total value of the first Horizon Europe call for proposals on Hydrogen.
  • EUR 33 million: unused payment budget transferred to 2023.
  • 2,9 % and 0,9 %: representative and residual error rates for Horizon 2020 expenditure.

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