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DRAFT 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

CONT-PR-753490

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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This is the rapporteur's draft report on granting discharge to the Clean Hydrogen Joint Undertaking for the 2022 financial year. It proposes to grant discharge to the Interim Executive Director and to approve the closure of the accounts, and sets out observations in a resolution. The observations note the Court of Auditors found the 2022 accounts fair and the underlying transactions legal and regular, and review the budget, contributions, programmes, procurement, staff and control systems. The draft notes the Court considers information on members' contributions at programme level insufficient, and that the gap between recognised cash and in-kind contributions was addressed suboptimally by not providing information on members' legal commitments at year end. It notes the Joint Undertaking developed a risk-based approach to ex-ante controls and ex-post audits, and that all previous years' observations were closed.

Committee position. The rapporteur proposes that Parliament grant discharge to the Interim Executive Director for the 2022 budget and approve the closure of the accounts, and sets out observations in a resolution.

Key points

  1. Proposes to grant the Interim Executive Director of the Clean Hydrogen Joint Undertaking discharge for the implementation of the 2022 budget, or to postpone that decision.
  2. Proposes to approve the closure of the Joint Undertaking's accounts for 2022, or to postpone that decision.
  3. Notes the Court of Auditors found the 2022 annual accounts present fairly the financial position and that the underlying transactions are legal and regular in all material respects.
  4. Notes the 2022 available budget was EUR 314.3 million in commitment appropriations and EUR 118.3 million in payment appropriations.
  5. Notes the Court considers information on members' contributions at programme level insufficient, and that the gap between recognised cash and in-kind contributions was addressed suboptimally by not providing information on members' legal commitments at year end.
  6. Notes that for FP7 the Joint Undertaking achieved members' contribution targets, and for Horizon 2020 it fully committed the maximum EU operational contribution of EUR 646 million.
  7. Notes the first Horizon Europe call for proposals had a total value of EUR 300 million, four topics were withdrawn, and EUR 33 million of unused payment budget was transferred to 2023.
  8. Notes low implementation rates for the administrative budget (62% of commitment appropriations and 51% of payment appropriations) due to payment suspensions, postponed procurement and a delayed service framework contract.
  9. Notes the Joint Undertaking used interinstitutional procurement and eTendering, eNotices and eSubmission modules, and started integrating the public procurement management tool.
  10. Notes the Joint Undertaking's statutory staff consists of 29 positions (27 TA and 2 CA) plus 2 Seconded National Experts, and that the Court found a selection committee lacked a staff committee designee.
  11. Notes error rates: FP7 representative 2.0% and residual 1.1%; Horizon 2020 representative 2.9% and residual 0.9%; no ex-post audits for Horizon Europe as first interim payments are expected in 2024.
  12. Notes the Joint Undertaking developed a risk-based approach to ex-ante controls and ex-post audits, and that all previous years' observations were closed.

Who is affected

  • The Clean Hydrogen Joint Undertaking and its Interim Executive Director, who would receive discharge and account closure.
  • The Joint Undertaking's members (the EU, Hydrogen Europe and Hydrogen Europe Research), affected by observations on contribution reporting.
  • Beneficiaries of FP7, Horizon 2020 and Horizon Europe grants, subject to ex-ante controls and ex-post audits.

Figures and deadlines

  • EUR 314.3 million: 2022 commitment appropriations (EUR 305.8 million operational, EUR 8 million administrative).
  • EUR 118.3 million: 2022 payment appropriations (EUR 109.7 million operational, EUR 8.1 million administrative).
  • EUR 425.8 million (or 95%) of the EUR 450 million maximum EU operational contribution committed for FP7; around EUR 3 million (or 0.7%) remained to be paid in 2023.
  • EUR 51.7 million: validated private members' in-kind contributions for Horizon 2020 operational activities (2021: EUR 38.6 million).
  • EUR 646 million: maximum EU operational contribution fully committed for Horizon 2020; around EUR 88.5 million (or 13.7%) remains to be paid.
  • EUR 190.5 million in-kind contributions to operational activities and EUR 1 039 million (or 340.6%) to additional activities, against a minimum target of EUR 361 million.
  • EUR 80 million: Commission cash contributions for Horizon Europe in 2022, of which EUR 47 million (or 59%) used for pre-financing.
  • EUR 300 million: total value of the first Horizon Europe call for proposals on Hydrogen; EUR 33 million unused payment budget transferred to 2023.

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