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DRAFT REPORT (2024/2031(DEC))

On discharge in respect of the implementation of the budget of the EU joint undertakings for the financial year 2023

CONT-PR-765276

Committee on Budgetary Control · Rapporteur: Michal Wiezik

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This draft report proposes decisions on granting discharge and closing accounts for eleven EU joint undertakings for 2023, with a resolution of observations. It welcomes the Court of Auditors' unqualified opinions on accounts and transactions, but notes concerns on budget execution, cash surpluses, and member contributions. It calls for improvements in areas like procurement, recruitment transparency, gender and geographical balance, and follow-up reporting by 30 September 2025.

Committee position. The rapporteur proposes granting discharge and approving closure of accounts for all eleven joint undertakings for 2023, with observations in a resolution.

Key points

  1. Proposes granting discharge to the Executive Directors of Clean Aviation, Circular Bio-based Europe, Clean Hydrogen, Europe's Rail, European High Performance Computing, Global Health EDCTP3, Innovative Health Initiative, Chips, Single European Sky ATM Research 3, and Smart Networks and Services Joint Undertakings for 2023.
  2. Proposes granting discharge to the Director of the European Joint Undertaking for ITER and the Development of Fusion Energy for 2023.
  3. Proposes approving the closure of accounts for all eleven joint undertakings for the financial year 2023.
  4. Welcomes the Court of Auditors' unqualified opinions on the reliability of accounts and legality and regularity of transactions for all joint undertakings.
  5. Notes that joint undertakings are expected to receive EUR 17 billion from the Union and leverage EUR 21.1 billion from other members under the current multiannual financial framework.
  6. Calls on joint undertakings to avoid excessive reliance on in-kind contributions to additional activities and to meet contribution targets.
  7. Expresses concern over low budget execution rates and cash surpluses, particularly for Clean Aviation, Chips, and European High Performance Computing, and calls for corrective mechanisms.
  8. Calls for improvements in procurement procedures, recruitment transparency, and gender and geographical balance among staff and experts.
  9. Urges joint undertakings to implement internal control policies on sensitive functions and business continuity plans.
  10. Calls on each joint undertaking to produce an individual follow-up report on actions taken to address issues in this resolution by 30 September 2025.

Who is affected

  • The eleven EU joint undertakings covered by the discharge procedure, including their executive directors and staff.
  • Private members of joint undertakings, who must meet contribution targets and may face calls to reduce reliance on in-kind contributions.
  • The European Commission, which coordinates with joint undertakings on cash requests and contribution targets.

Figures and deadlines

  • EUR 17 billion from Union cash contribution and EUR 21.1 billion from other members expected for joint undertakings.
  • Total available budget in 2023 for eleven joint undertakings: EUR 4.25 billion in commitment appropriations and EUR 3.87 billion in payment appropriations.
  • Cash surplus of EUR 1.5 billion for the financial year 2023.
  • Clean Aviation cash surplus of EUR 237 million; Chips cash surplus of EUR 438 million; European High Performance Computing cash surplus of EUR 840.7 million.
  • European High Performance Computing private members contributed EUR 18.4 million against a target of EUR 420 million under Horizon 2020.
  • European Joint Undertaking for ITER had 361 external service providers and 429 statutory staff in 2023.
  • Average error rate for grant expenditure is just below the materiality threshold of 2%.
  • Follow-up reports due by 30 September 2025.

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 for ITER.