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REPORT (2023/2177(DEC))

On discharge in respect of the implementation of the budget of the European High Performance Computing Joint Undertaking for the financial year 2022

A-9-2024-0095

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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Parliament's committee report grants the Executive Director of the European High Performance Computing Joint Undertaking discharge for the 2022 budget and approves the closure of its accounts. It sets out observations in a resolution: the Court found the accounts fair and transactions legal, but flagged medium risks in recruitment, procurement and budget management. It notes low implementation of operational and administrative budgets, delays in supercomputer procurement, and recruitment shortfalls. It is concerned that private members' in-kind contributions are far below the target and calls on the Commission to re-assess the feasibility of contribution targets. It calls for a time-scheduled action plan, better disclosure of members' contributions, a structured risk-based approach to ex-ante controls, and specific ex-post audits for CEF expenditure.

Committee position. The Committee on Budgetary Control proposes that Parliament grant discharge to the Executive Director for the 2022 budget and approve the closure of the accounts, while setting out observations in a resolution on financial management, procurement, staff, and control systems.

Key points

  1. Parliament grants the Executive Director of the 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 found the accounts present fairly the financial position and the underlying transactions are legal and regular.
  4. The Court assessed risks to recruitment procedures and operational contract expenditure as medium.
  5. The Court categorises the risk to budget management as medium due to the complex and lengthy acquisition process for supercomputers.
  6. Operational commitment and payment appropriations were implemented at 79% and 24%; administrative commitment and payment appropriations at 45% and 37%.
  7. The Joint Undertaking should establish a time-scheduled action plan for finalising projects approved under previous MFFs.
  8. The Joint Undertaking should disclose members' contributions at programme level, comparing contributions received with legal targets.
  9. Private members had committed only EUR 11 million (2,6%) in in-kind contributions for Horizon 2020, below the EUR 420 million target.
  10. The Commission is called on to re-assess the feasibility of the current contribution targets from private members in the new founding Regulation.
  11. The Joint Undertaking should implement a structured risk-based approach to ex-ante controls and develop internal practical guidance on risk-based monitoring.
  12. The Joint Undertaking should include specific ex-post audits for CEF co-financed expenditure for supercomputer acquisition in its internal control system.

Who is affected

  • The European High Performance Computing Joint Undertaking and its Executive Director, who receives discharge and must address the observations.
  • The Joint Undertaking's private members, whose in-kind contributions are below target and whose contribution targets may be re-assessed.
  • The Commission, which is asked to re-assess the feasibility of private members' contribution targets.
  • The participating states, which signed contractual commitments and declared financial contributions.

Figures and deadlines

  • Available payment budget for 2022: EUR 629,9 million (EUR 348,2 million in 2021).
  • Available committed budget for 2022: EUR 1 374,5 million (EUR 753,4 million in 2021).
  • Maximum Union operational contribution committed: EUR 526 million; around EUR 266,3 million (or 50,6%) remains to be paid.
  • Participating states signed contractual commitments of EUR 447,3 million; declared financial contributions of EUR 124,8 million and EUR 38 million in-kind; paid EUR 48,2 million directly to contractors.
  • Private members committed and reported EUR 11 million (or 2,6%) in in-kind contributions, against a minimum target of EUR 420 million.
  • Under Regulation (EU) 2021/1173, the Joint Undertaking must implement projects amounting to EUR 7 billion, with EUR 3 billion from participating states and EUR 900 million from private members.
  • The Joint Undertaking received 39 additional staff posts to be recruited by 2023; by end-2022 it had recruited eight staff members and 20 by mid-2023.
  • Proportion of contractual staff remained high at 70% at the end of 2022.

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