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DRAFT REPORT (2023/2178(DEC))

On discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022

CONT-PR-753493

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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This is a draft report by the Committee on Budgetary Control on granting discharge to the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022. It proposes to grant the Director discharge and to approve the closure of the accounts for 2022, with observations set out in a resolution. The resolution notes the Court of Auditors' findings that the accounts are reliable and the transactions legal and regular, but raises concerns about cost increases, delays, contract management weaknesses, and senior management instability. It also notes issues with budget implementation rates, the use of external staff, and the follow-up of previous years' observations.

Committee position. The rapporteur proposes that Parliament grant discharge to the Director of Fusion for Energy and approve the closure of its accounts for 2022, while setting out observations in a resolution that notes concerns about cost increases, delays, contract management, and management instability.

Key points

  1. The Court of Auditors finds the 2022 annual accounts of Fusion for Energy to present fairly its financial position and that the underlying transactions are legal and regular.
  2. The Court draws attention to F4E's estimate that the total cost to complete its ITER delivery obligations is EUR 19.1 billion (in 2022 values), based on 2016 assumptions and subject to significant revision.
  3. F4E experienced strong inflationary effects in 2022, with an estimated impact on the total Estimate at Completion of EUR 144M (2008 values), expected to materialise as additional expenditure in 2023-2026.
  4. The report notes with concern that Russia is a member of the ITER-IO, presenting a high risk of delays and higher costs for the ITER project.
  5. The ITER Council agreed on a baseline update in November 2022 and commissioned a proposal for the updated baseline for review and approval in 2024.
  6. The risk to budget management was categorised as medium for F4E due to new risks of delays and cost increases, delivery problems due to sanctions on Russia, and delays by the French Nuclear Safety Authority.
  7. The EU budget for 2014-2020 was fully implemented in commitments, with a payment plan aligned with delivery: EUR 232.2 million for 2022 and EUR 150 million for 2023.
  8. For the 2021-2027 MFF, the European Council agreed a Euratom contribution to ITER of EUR 5 614 million (in current values), including EUR 5 560 million of direct contribution.
  9. F4E's final available budget for 2022 was EUR 981.18 million in commitment appropriations and EUR 844.02 million in payment appropriations, with execution rates of 72% and 91% respectively.
  10. The Court considered that F4E's contract management has weaknesses, including the inability to notify material non-compliance and the absence of project records, affecting a EUR 500 million contract signed in 2013.
  11. The Court considered F4E's senior management situation unstable, with personnel changes in four of seven senior management positions, posing a risk to sound management and continuity.
  12. The report notes that from five observations issued by the Court on 2019 and 2021, only two are closed, including on excessive use of contracted resources (around 62% in 2019).

Who is affected

  • Fusion for Energy and its Director, who would receive discharge and whose accounts would be closed.
  • F4E staff and management, affected by observations on human resources, senior management instability, and working environment.
  • The ITER project and its international partners, affected by cost increases, delays, and baseline updates.
  • The EU budget and Euratom, as contributors to F4E's funding.

Figures and deadlines

  • EUR 15 billion (in current values) – Commission's estimate of total Euratom budget needed for F4E up to 2035.
  • EUR 3.2 billion (in current values) – additional contribution from France and Euratom Member States.
  • 45.4% – EU share of ITER construction costs; 9.1% each for other partners; 34% of operating costs in the operational phase.
  • EUR 19.1 billion (in 2022 values) – F4E's Estimate at Completion for ITER delivery obligations.
  • EUR 9.2 billion – total payments made up to end 2022; EUR 9.9 billion – estimate of future payments.
  • EUR 144M (2008 values) – estimated impact of inflation on the Estimate at Completion.
  • EUR 232.2 million for 2022 and EUR 150 million for 2023 – payment plan for outstanding commitments.
  • EUR 5 614 million (in current values) – Euratom contribution to ITER for 2021-2027, of which EUR 5 560 million direct.

Legal basis: Article 319 of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community.