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OPINION (COM(2025)0543 – C100164/2025 – 2025/0543(COD))

On the proposal for a regulation of the European Parliament and of the Council establishing Horizon Europe, the Framework Programme for Research and Innovation, for the period 2028-2034 laying down its rules for participation and dissemination, and repealing Regulation (EU) 2021/695

CONT-AD-784221

Committee on Budgetary Control · Rapporteur: Olivier Chastel

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The Committee on Budgetary Control proposes amendments to the proposed Horizon Europe regulation for 2028-2034, which sets rules for participation and dissemination and repeals Regulation (EU) 2021/695. The amendments add budget-protection and transparency duties: traceability of final recipients, reporting to Parliament, conflict-of-interest rules, and audit access for the Commission, OLAF, the European Court of Auditors and the EPPO. They require simplified reporting for SMEs and small mid-caps, lump sums as the default funding form, and safeguards for audit and investigation rights. They add performance and evaluation requirements, including impact-first indicators, annual performance summaries, and review of partnerships and funding streams that miss their targets. They also amend rules on third-country association, pre-commercial procurement guidance, and protection of the Union's financial interests.

Committee position. The Committee on Budgetary Control proposes amendments to the Horizon Europe proposal, focusing on budget protection, transparency, audit and investigation rights, simplified reporting for smaller beneficiaries, performance measurement, and reporting to Parliament.

Key points

  1. Adds a recital stating that EU added value must be clearly defined and applied consistently, and should include technological leadership, resilience and strategic autonomy, with emphasis on dual-use technologies.
  2. Amends recitals to reduce inequalities and promote gender equality, and to require public accountability, fiscal sustainability and value for money in funding decisions.
  3. Adds recitals requiring simplified access, fewer rules and reduced performance indicators, with reporting for SMEs and small mid-caps limited to what is strictly necessary.
  4. Adds recitals on coordination between Horizon Europe and Cohesion Policy with a clear division of funding scopes, interoperable monitoring and traceable financial flows to prevent overlap and double funding.
  5. Adds recitals on the scientific and budgetary autonomy of the European Research Council, on conflict-of-interest transparency for the Joint Research Centre, and on independent evaluations with performance indicators, audits and public consultations.
  6. Adds recitals on safeguarding the Union's financial interests in international cooperation, including real-time access to auditable data for the internal audit service and the European Court of Auditors, and access for EPPO and OLAF within their mandates.
  7. Adds recitals on lump sums as the default funding form, on risks of overcompensation and double funding in complex projects, and on methodologies for partial payments, reductions, suspensions and recoveries.
  8. Adds recitals on performance measurement, annual performance summaries with machine-readable datasets, and mandatory review of programmes or funding streams that fail to meet impact targets.
  9. Adds recitals on procedural time limits for evaluation, grant preparation and signature, on simpler and more preventive audit and control, and on Parliament's oversight of Programme funds.
  10. Amends articles to require separate accounting of administrative and operational expenditure, annual breakdowns to Parliament and the Council, and coordination to prevent double funding across Union programmes.
  11. Adds articles on transparency of beneficiaries and final recipients, on reporting by the Commission to Parliament on derogations and geographical distribution of funds, and on transparency, integrity and due diligence.
  12. Adds an article on protection of the Union's financial interests, with proportionate, simplified and risk-based controls, mandatory training for applicants and beneficiaries, and cooperation with OLAF and the European Court of Auditors.

Who is affected

  • SMEs and small mid-cap enterprises: reporting obligations simplified and limited to what is strictly necessary.
  • Beneficiaries, contractors, sub-contractors and final recipients: must provide beneficial ownership information and cooperate with audits and investigations.
  • Third countries associated to the Programme: must grant audit and investigation access and ensure enforceability of decisions.
  • Contracting authorities using pre-commercial procurement: to receive Commission guidance and capacity-building support.
  • European Research Council: scientific and budgetary autonomy and independence in governance, work programmes and selection procedures to be guaranteed.

Figures and deadlines

  • EUR 44 079 000 000 for Part I 'Excellent Science'.
  • EUR 2 600 000 000 for non-nuclear direct actions of the Joint Research Centre.
  • Outstanding loans borrowed by the Union could exceed EUR 900 billion by 2027.
  • Where the total estimated cost of an operation exceeds EUR 20 000 000, Union funding may be provided as actual eligible cost reimbursement.
  • Target to invest at least 3% of GDP in research and development.
  • Transition countries: Innovation Scoreboard Index (2023-2025) above 75% of the Union average and positive relative financial return per GNI (2021-2025) under Horizon Europe.
  • Mandatory independent evaluations of partnerships no later than the fourth year of operation.