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DRAFT REPORT (2025/2157(DEC))

On discharge in respect of the implementation of the budget of the EU Joint Undertakings for the financial year 2024

CONT-PR-778122

Committee on Budgetary Control · Rapporteur: Csaba Molnár

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This draft report proposes decisions on granting discharge and closing accounts for twelve EU Joint Undertakings for the 2024 financial year, and includes a resolution with observations. The resolution notes the Court of Auditors' unqualified opinions on the 2024 accounts and transactions, but expresses concerns about budget execution rates, cash surpluses, and member contributions. It calls on Joint Undertakings to improve financial management, internal controls, transparency, gender and geographical balance, and to address specific issues at ITER and EuroHPC. Each Joint Undertaking must submit a follow-up report on actions taken by 30 September 2026.

Committee position. The rapporteur proposes granting discharge and closing accounts for all twelve Joint Undertakings for the 2024 financial year, with observations in a resolution.

Key points

  1. Parliament grants discharge to the Executive Directors of the Clean Aviation, Circular Bio-based Europe, Clean Hydrogen, Europe's Rail, European Cybersecurity, EuroHPC, ITER, Global Health EDCTP3, Innovative Health Initiative, Chips, SESAR 3, and Smart Networks and Services Joint Undertakings for 2024.
  2. Parliament approves the closure of accounts for all twelve Joint Undertakings for the 2024 financial year.
  3. The resolution notes that the Court of Auditors issued unqualified opinions on the reliability of the 2024 annual accounts and the legality and regularity of underlying transactions for all twelve Joint Undertakings.
  4. It expresses concern about low budget execution rates in several Joint Undertakings, particularly for administrative and operational payments, and calls for corrective measures.
  5. It highlights increased cash surpluses at the Chips and EuroHPC Joint Undertakings, and welcomes the reduction at Clean Aviation.
  6. It calls on Joint Undertakings to address delays in members' contributions, particularly Eurocontrol, Global Health EDCTP3, and EuroHPC private members.
  7. It urges Joint Undertakings to strengthen gender equality, geographical balance, and transparency, including publication of declarations of interest and a cooling-off period for senior staff.
  8. It expresses concern about staffing issues at EuroHPC and ITER, including slow recruitment and staff dissatisfaction.
  9. It notes the revised ITER baseline postponing first plasma to 2035 and project completion to 2059, increasing costs, and calls for risk management improvements.
  10. It deplores Russia's continued participation in ITER and calls for full enforcement of sanctions and minimising dependence on Russia.
  11. It calls for each Joint Undertaking to submit a follow-up report on actions taken by 30 September 2026.

Who is affected

  • The twelve EU Joint Undertakings covered by the discharge decisions.
  • Executive Directors and Directors of the Joint Undertakings, who receive discharge and must implement the resolution's calls.
  • Members of the Joint Undertakings, including private partners and member states, are urged to meet contribution targets.
  • Staff of the Joint Undertakings, as the resolution calls for improved working conditions and gender balance.

Figures and deadlines

  • EUR 17,2 billion from the Union's cash contribution and EUR 21,3 billion from other members for research and innovation Joint Undertakings under the current MFF.
  • EUR 5,6 billion budget for the European Joint Undertaking for ITER and the Development of Fusion Energy under the current MFF.
  • EUR 3,2 billion total available payment budget for the twelve Joint Undertakings in 2024.
  • EUR 479 million cash surplus for the Chips Joint Undertaking at the end of 2024.
  • EUR 904,7 million cash surplus for the European High Performance Computing Joint Undertaking at the end of 2024.
  • EUR 105 million cash surplus for the Clean Aviation Joint Undertaking at the end of 2024, down from EUR 237 million.
  • Revised ITER baseline postpones first plasma to 2035 and project completion to 2059, increasing costs from EUR 21,6 billion to EUR 25,8 billion.
  • Follow-up reports due by 30 September 2026.

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.