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REPORT (2023/2176(DEC))

On discharge in respect of the implementation of the budget of the Europe’s Rail Joint Undertaking for the financial year 2022

A-9-2024-0091

Committee on Budgetary Control · Rapporteur: Jozef Mihál

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Parliament's committee report proposes granting discharge to the Executive Director ad interim of the Europe's Rail Joint Undertaking for the 2022 budget and approving the closure of its 2022 accounts. It notes the Court of Auditors found the accounts fair and the underlying transactions legal and regular, and welcomes the Joint Undertaking's ramp-up and its role in an integrated EU railway network. It records budget implementation: 100% of commitment appropriations and 79.1% of payment appropriations, with Horizon 2020 operational payments at 47%. It calls on the Joint Undertaking to close the gap between recognised cash and in-kind contributions, to adopt a structured risk-based approach to ex-ante controls, and to improve gender balance.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Executive Director ad interim of the Europe's Rail Joint Undertaking for the 2022 budget, approve the closure of its 2022 accounts, and adopt observations on transparency, budget implementation, controls and staff.

Key points

  1. Parliament grants the Executive Director ad interim of the Europe's Rail 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 Court of Auditors found the 2022 annual accounts fair and the underlying transactions legal and regular.
  4. The Joint Undertaking's adopted 2022 budget was EUR 171,4 million in commitment appropriations and EUR 180,8 million in payment appropriations after three budget amendments.
  5. At year-end 2022, 100% of commitment appropriations and 79,1% of payment appropriations of active funds were implemented; administrative payments reached 84% and operational payments 79%.
  6. For Horizon 2020, the maximum EU operational contribution of EUR 384,5 million was fully committed, with around EUR 68,2 million remaining to be paid.
  7. Private members legally committed EUR 320,7 million in in-kind contributions to operational activities and EUR 244 million to additional activities, or 123,7% of the EUR 456,5 million minimum target.
  8. For Horizon Europe, the Commission made cash contributions of EUR 108,9 million and the Joint Undertaking almost fully used EUR 107,5 million for pre-financing the first grant agreements.
  9. Parliament calls on the Joint Undertaking to close the gap between recognised cash and in-kind contributions by reporting members' legal commitments at year end.
  10. Parliament echoes the Court's call for a structured risk-based approach to ex-ante controls, internal guidance on risk-based monitoring and use of the COMPASS risk module.
  11. Parliament calls on the Joint Undertaking to strengthen the reinforced monitoring tool, with specific control actions and follow-up at pre-defined deadlines.
  12. Parliament notes improvements are still expected on gender balance and suggests the Joint Undertaking strive for balanced geographical representation.

Who is affected

  • The Europe's Rail Joint Undertaking and its Executive Director ad interim, which receive discharge and account closure for 2022.
  • The Joint Undertaking's private members, whose in-kind contributions and legal commitments must be reported more transparently.
  • Beneficiaries of Horizon 2020 and Horizon Europe grants, affected by ex-ante controls and reporting requirements.

Figures and deadlines

  • EUR 171,4 million in commitment appropriations for the 2022 adopted budget.
  • EUR 180,8 million in payment appropriations for the 2022 adopted budget.
  • 79,1% implementation of payment appropriations of active funds at year-end 2022.
  • EUR 41,1 million under Title 5, unused appropriations to be reactivated in future budgets.
  • EUR 384,5 million maximum EU operational contribution fully committed under Horizon 2020.
  • Around EUR 68,2 million (or 18%) of committed Horizon 2020 amount remains to be paid.
  • EUR 320,7 million in-kind contributions to operational activities and EUR 244 million to additional activities, or 123,7% of the EUR 456,5 million minimum target.
  • EUR 108,9 million in Commission cash contributions and EUR 107,5 million used for pre-financing under Horizon Europe.

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