What changed between the plenary report and the adopted text

Removed:2. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:2. European Parliament decision of 7 May 2025 on the closure of the accounts of the Clean Aviation Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Clean Aviation Joint Undertaking for the financial year 2023

Removed:3. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:3. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2023

Removed:4. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:4. European Parliament decision of 7 May 2025 on the closure of the accounts of the Circular Bio-based Europe Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Circular Bio-based Europe Joint Undertaking for the financial year 2023

Removed:5. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:5. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Clean Hydrogen Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Clean Hydrogen Joint Undertaking for the financial year 2023

Removed:6. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:6. European Parliament decision of 7 May 2025 on the closure of the accounts of the Clean Hydrogen Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Clean Hydrogen Joint Undertaking for the financial year 2023

Removed:7. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:7. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Europe’s Rail Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Europe’s Rail Joint Undertaking for the financial year 2023

Removed:8. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:8. European Parliament decision of 7 May 2025 on the closure of the accounts of the Europe’s Rail Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Europe’s Rail Joint Undertaking for the financial year 2023

Removed:9. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:9. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the European High Performance Computing Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the European High Performance Computing Joint Undertaking for the financial year 2023

Removed:10. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:10. European Parliament decision of 7 May 2025 on the closure of the accounts of the European High Performance Computing Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the European High Performance Computing Joint Undertaking for the financial year 2023

Removed:11. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:11. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2023

Removed:12. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:12. European Parliament decision of 7 May 2025 on the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2023

Removed:13. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:13. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Global Health EDCTP3 Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Global Health EDCTP3 Joint Undertaking for the financial year 2023

Removed:14. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:14. European Parliament decision of 7 May 2025 on the closure of the accounts of the Global Health EDCTP3 Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Global Health EDCTP3 Joint Undertaking for the financial year 2023

Removed:15. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:15. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Innovative Health Initiative Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Innovative Health Initiative Joint Undertaking for the financial year 2023

Removed:16. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:16. European Parliament decision of 7 May 2025 on the closure of the accounts of the Innovative Health Initiative Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Innovative Health Initiative Joint Undertaking for the financial year 2023

Removed:17. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:17. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Chips Joint Undertaking (before 21.9.2023 Key Digital Technologies Joint Undertaking) for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Chips Joint Undertaking (before 21.9.2023 Key Digital Technologies Joint Undertaking) for the financial year 2023

Removed:18. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:18. European Parliament decision of 7 May 2025 on the closure of the accounts of the Chips Joint Undertaking (before 21.9.2023 Key Digital Technologies Joint Undertaking) for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Chips Joint Undertaking (before 21.9.2023 Key Digital Technologies Joint Undertaking) for the financial year 2023

Removed:19. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:19. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2023

Removed:20. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:20. European Parliament decision of 7 May 2025 on the closure of the accounts of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2023

Removed:21. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:21. European Parliament decision of 7 May 2025 on discharge in respect of the implementation of the budget of the Smart Networks and Services Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on discharge in respect of the implementation of the budget of the Smart Networks and Services Joint Undertaking for the financial year 2023

Removed:22. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:22. European Parliament decision of 7 May 2025 on the closure of the accounts of the Smart Networks and Services Joint Undertaking for the financial year 2023 (2024/2031(DEC))

Removed:on the closure of the accounts of the Smart Networks and Services Joint Undertaking for the financial year 2023

Removed:23. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

Added:23. European Parliament resolution of 7 May 2025 with observations forming an integral part of the decisions on discharge in respect of the implementation of the budget of the EU joint undertakings for the financial year 2023 (2024/2031(DEC))

Removed:with observations forming an integral part of the decisions on discharge in respect of the implementation of the budget of the EU joint undertakings for the financial year 2023

Changed:A. whereas the Single European Sky ATM Research 3 Joint Undertaking, the Clean Aviation Joint Undertaking, the Innovative Health Initiative Joint Undertaking, the Clean Hydrogen Joint Undertaking, the Circular Bio-based Europe Joint Undertaking, the Europe'sEurope’s Rail Joint Undertaking, the Smart Networks and Services Joint Undertaking and the Global Health EDCTP3 Joint Undertaking were set up by Council Regulation (EU) 2021/2085 of 19 November 2021 establishing the Joint Undertakings under Horizon Europe and repealing Regulations (EC) No 219/2007, (EU) No 557/2014, (EU) No 558/2014, (EU) No 559/2014, (EU) No 560/2014, (EU) No 561/2014 and (EU) No 642/2014, the latter being referred to as the Single Basic Act (SBA);

Changed:B. whereas the Key Digital Technologies Joint Undertaking was set up by Council Regulation (EU) 2021/2085 of 19 November 2021 establishing the Joint Undertakings under Horizon Europe and repealing Regulations (EC) No 219/2007, (EU) No 557/2014, (EU) No 558/2014, (EU) No 559/2014, (EU) No 560/2014, (EU) No 561/2014 and (EU) No 642/2014;2021/2085; whereas the Key Digital Technologies Joint Undertaking was transformed into the Chips Joint Undertaking in July 2023 pursuant to Council Regulation (EU) 2023/1782 of 25 July 2023 amending Regulation (EU) 2021/2085 establishing the Joint Undertakings under Horizon Europe, as regards the Chips Joint Undertaking;;

Changed:C. whereas the European Joint Undertaking for ITER and the Development of Fusion Energy was established in April 2007 by the Council Decision of 27 March 2007 establishing the European Joint Undertaking for ITER and the Development of Fusion Energy and conferring advantages upon it2007/198/Euratom (2007/198/Euratom);;

Changed:D. whereas the European High-Performance Computing Joint Undertaking was set up by Council Regulation (EU) 2021/1173 of 13 July 2021 on establishing the European High Performance Computing Joint Undertaking and repealing Regulation (EU) 2018/1488;2021/1173;

Changed:2. Underlines that under the current multiannual financial framework, according to the Court of Auditors,Auditors (the ‘Court’), joint undertakings are expected to receive a combined budget of EUR 17 billion from the Union cash contribution and to leverage EUR 21,1 billion of contributions from other members;

Changed:5. Welcomes the annual report of the Court of Auditors on the European Union’s joint undertakings for the financial year 2023 (the ‘Court’s report’); underlines that the mission of the Court of Auditors is crucial for the sound implementation of the Union budget and for oversight of the budget;

Changed:6. Welcomes the fact that the Court of Auditors provided the discharge authority with an annual report on EU Joint Undertakings which contains a specific statement of assurance for each of the joint undertakings as regards their annual accounts and underlying transactions; shares the view that in addition to the legal provisions binding the Court, the institutional framework of joint undertakings renders these worthy of specific attention from the Court of Auditors;Court; calls for the continuation of this good practice; welcomes the good cooperation of joint undertakings with the Court during the drafting of the Court’s report and welcomes the explanations provided on some of the observations and emphases of matter made in the replies provided by the joint undertakings;

Changed:7. Welcomes the fact that two joint undertakings attained financial autonomy during the financial year 2023, namely the Smart Networks and Services Joint Undertaking on 24 October 2023 and the Global Health EDCTP3 Joint Undertaking on 23 November 2023; notes furthermore that as a result, the Court of Auditors audited these two joint undertakings for the first time, in addition to the nine joint undertakings the Court of Auditors had already audited for the financial year 2022;

Changed:11. Recalls that joint undertakings must conduct their operations according to sound financial management, thereby contributing effectively to Union policy objectives as well as to the sound implementation of the Union budget; nevertheless is concerned with a series of elements, in light of the findings of the Court of Auditors,Court, as presented in this resolution;

Changed:14. Takes note of the fact that, in the view of the Court of Auditors,Court, insufficient guidance was provided to the Smart Networks and Services Joint Undertaking and the Global Health EDCTP3 Joint Undertaking on their first-time annual accounts, especially as regards the need for clarity in distinguishing the financial resources managed by the Commission before they attained their financial autonomy and by the joint undertakings after they attained it; echoes the Court’s recommendation for action in this regard which recommends that accounting guidelines should be developed in a clear and comprehensible way which should specify the rules for the presentation of the first annual accounts of new joint undertakings and that these guidelines should include instructions on how to separate the financial resources implemented by the Commission from those implemented by a joint undertaking after it attained its financial autonomy; notes that the risk to the reliability of annual accounts was deemed to be low for all joint undertakings except for the Smart Networks and Services Joint Undertaking and the Global Health EDCTP3 Joint Undertaking, for which the risk to reliability was deemed to be medium, due to the complexities brought about by the transfer of budget appropriations and assets from the responsibility of the Commission to the responsibility of the joint undertaking;

Changed:18. Notes that the total available budget in 2023 for the eleven joint undertakings audited by the Court amounted to EUR 4,25 billion in commitment appropriations and EUR 3,87 billion in payment appropriations, according to the Court of Auditors,Court, which considers that the total available budget includes unused appropriations from previous years, which the joint undertakings entered again in the budget of the current year and assigned revenues and reallocations to the next year; notes more precisely that:

Changed:(h) The total available budget in 2023 for the European High-Performance Computing Joint Undertaking amounted to EUR 11361 136 million in commitment appropriations (compared to EUR 1374,51 374,5 million in 2022) and EUR 10581 058 million in payment appropriations (compared to EUR 629,9 million in 2022); understands furthermore that according to the report on budgetary and financial management of the European High-Performance Computing Joint Undertaking, its total budget execution rate for the financial year 2023 reached 83%83 % for commitment appropriations and 19 % for payment appropriations, indicating that there were serious issues related to the pace of implementation of the budget; in particular, stresses the extremely low execution rate of payment appropriations dedicated to operational expenditure, which reached 19 %; notes the explanation of the joint undertaking but deeply regrets such a low execution rate; moreover stresses the low execution rate of its commitment and payment appropriations dedicated to administrative expenditure, which reached 45 % and 42 % respectively; notes the explanation of the joint undertaking and generally calls on the joint undertaking to ensure a healthy pace of implementation for each section of its budget; takes note of the fact that these elements, in relation to the increased funding that the European High-Performance Computing Joint Undertaking benefited from in 2023 and which the European High-Performance Computing Joint Undertaking had to implement, led the Court to consider the risk to budget management to be medium for this joint undertaking; welcomes the additional information provided during the hearing of the joint undertaking concerned in the Committee on Budgetary Control on the reasons behind this slow execution rate;

Changed:(a) the situations of the Innovative Health Initiative Joint Undertaking and of the Chips Joint Undertaking, for both of which the Court of Auditors observed weaknesses in the design and evaluation of one significant procurement procedure; takes notes of the fact that this element did not however lead the Court to consider the risk to operational control expenditure to be medium or high for this joint undertaking; nevertheless stresses the fact that such weaknesses may result in irregular contracts and payments if not addressed in future procurement procedures; welcomes the readiness of the joint undertakings to take action on these specific cases and to improve their procurement processes;

Changed:(b) the fact that the Court of Auditors has evaluated the risk to operational contract expenditure to be medium for the European High-Performance Computing Joint Undertaking and the European Joint Undertaking for ITER and the Development of Fusion Energy because of their complex procurement procedures for high-value contracts;

Changed:33. Is concerned with the situation of the European Joint Undertaking for ITER and the Development of Fusion Energy as regards different aspects related to the management of human resources observed by the Court of Auditors,Court, especially as regards the use of external service providers, notably:

Changed:38. Welcomes the work of the Court of Auditors on the examination of grant payments made by the ten joint undertakings implementing research and innovation projects, especially as regards its complementary audit of a sample of grant payments at beneficiary level under Horizon 2020; is concerned with the results of this examination which showed that there were persistent systemic errors, especially as regards declared personnel and equipment costs; calls for correction of the systemic errors;

Changed:39. Underlines that the Court of Auditors found one case of quantified and serious error in payments under Horizon 2020 for the Clean Aviation Joint Undertaking, the Innovative Health Initiative Joint Undertaking, the Clean Hydrogen Joint Undertaking, the Circular Bio-based Europe Joint Undertaking, as well as for the Europe'sEurope’s Rail Joint Undertaking; welcomes the initiatives taken in this regard to raise awareness at beneficiary level; calls on all joint undertakings to ensure the legality and regularity of operational expenditure and underlines that the Court of Auditors deemed the risk to the interim and final grant payments of the joint undertakings to be medium;

Changed:41. Welcomes the fact that according to the extrapolation of the Court of Auditors for all joint undertakings, the average error rate is just below the materiality threshold of 2%2 % for grant expenditure, as well as the fact that the residual error rates calculated by the Commission’s common audit service were also below the materiality threshold;

Changed:42. Takes note of the fact that the number of Horizon Europe and Digital Europe interim payments was too small to feature in the sample audited by the Court of Auditors in 2023;

Changed:47. Takes note of the fact that the Court of Auditors made one notification of suspected fraud to the European Anti-Fraud Office (OLAF) during its audit of the financial year 2023; understands that the case was later dismissed by OLAF as no fraud was observed in relation to the staff matter concerned; welcomes the diligence of the Court of Auditors and the cooperation within the anti-fraud architecture;

Changed:49. Takes note of the situation in the Chips Joint Undertaking referred to by the Court of Auditors,Court, which saw one of its former senior staff members who had left the joint undertaking recently take up a new occupational activity without prior notice to the joint undertaking concerned; calls on the joint undertaking concerned and all other joint undertakings to conduct active monitoring of the new occupational activities of former senior staff members as well as of staff members occupying a sensitive function; welcomes the additional information provided by the joint undertaking concerned on this specific case;

Changed:54. Welcomes the fact that the Court of Auditors has now provided a deadline for implementation for each of its open recommendations for action, which were defined in cooperation with the joint undertakings to ensure their feasibility; calls on all joint undertakings to continue to report back to the Court of Auditors and the European Parliament on these issues;

Changed:1. Grants the Interim Executive Director of the Europe’s Rail Joint Undertaking discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2023;

Changed:I. whereas the Chips Joint Undertaking is a public-private partnership focusing on research and innovation in key digital technologies essential for Europe'sEurope’s competitive leadership in digital economy, in particular in the electronic components and systems sector;

Changed:K. whereas the Europe'sEurope’s Rail Joint Undertaking is a public-private partnership for research and innovation in the railway sector;

Changed:4. Acknowledges the significant contributions of the joint undertakings in advancing research, innovation, and technology development across various sectors, including aviation, rail, and air traffic management, as integral to achieving the Union'sUnion’s strategic objectives of sustainability, digital transformation, and competitiveness.

Changed:(a) theThe total available budget in 2023 for the Single European Sky ATM Research 3 Joint Undertaking amounted to EUR 111,2 million in commitment appropriations (compared to EUR 158,8 million in 2022) and EUR 241,5 million in payment appropriations (compared to EUR 146,9 million in 2022); understands furthermore that according to the report on budgetary and financial management of the Single European Sky ATM Research 3 Joint Undertaking, its total budget execution rate for the financial year 2023 reached 92 % for commitment appropriations and 81 % for payment appropriations, indicating that there were no severe issues related to the pace of implementation of the budget; nevertheless stresses the low execution rate of its payment appropriations dedicated to infrastructure and operating expenditure, which reached 55 %; notes the explanation of the joint undertaking and generally calls on the joint undertaking to ensure a healthy pace of implementation for each section of its budget;

Changed:(g) The total available budget in 2023 for the Europe'sEurope’s Rail Joint Undertaking amounted to EUR 102,6 million in commitment appropriations (compared to EUR 171,4 million in 2022) and EUR 120,3 million in payment appropriations (compared to EUR 180,8 million in 2022); understands furthermore that according to the report on budgetary and financial management of the Europe'sEurope’s Rail Joint Undertaking, its total budget execution rate for the financial year 2023 reached 97 % for commitment appropriations and 82 % for payment appropriations, indicating that there were no severe issues related to the pace of implementation of the budget; nevertheless stresses the low execution rate of payment appropriations for the part of its operational expenditure financed under Horizon 2020, which reached 67 %; notes the explanation of the joint undertaking and generally calls on the joint undertaking to ensure a healthy pace of implementation for each section of its budget; points out that Europe’s Rail Joint Undertaking postponed final payments to 2024 due to technical issues experienced by beneficiaries; takes notice of the several projects that did not fully claim their budgets, reducing the need for operational payments by approximately EUR 4,1 million; calls on the joint undertaking concerned to elaborate a plan on how to improve the accounting reporting obligations; highlights the importance of supporting the joint undertaking given rail’s inherent advantages in terms of environmental performance, land use, energy consumption, and safety;

Changed:29. Is concerned with the state of play of recruitment within the European High-Performance Computing Joint Undertaking, which received 39 additional posts to be recruited by the end of the financial year 2023 in order to implement the significant funds received under the current multiannual financial framework but which only managed to recruit 21 additional staff; is furthermore concerned with the assessment of the Court of Auditors which determined that the recruitment procedures of the joint undertakings were not sufficiently transparent due to a lack of clear and previously agreed uponagreed-upon scoring-grids to assess candidates and their qualifications as well as due to a lack of sufficient documentation on the underlying decision-making process; regrets that in the view of the Court of Auditors,Court, this situation may have resulted in a lack of equal treatment of candidates; reminds that it is paramount to avoid the application of double standards during the recruitment process and requests for all necessary actions to be taken in this regard; echoes the Court’s recommendation for action in this regard which recommends that the European High-Performance Computing Joint Undertaking should use its increased staff effectively to achieve its recruitment target by the end of 2024 and that, in order to increase the transparency of its recruitment procedures and to substantiate the decision-making processes of the selection committee, the European High-Performance Computing Joint Undertaking should use a pre-agreed scoring grid during the pre-selection phase, in line with the practice of other joint undertakings and Union bodies; welcomes the readiness of the joint undertaking to integrate recommendations for improvements;

Changed:40. Calls on the Commission to implement: i)(i) mandatory financial training for beneficiaries of the joint undertakings to prevent recurrent accounting errors; ii)(ii) automated verification tools to enhance accuracy in personnel cost calculations; iii)(iii) stronger ex-anteex ante audit procedures to ensure proper use of Union funds;

Changed:43. Takes note of the fact that there were several changes to the internal control framework of joint undertakings under Horizon Europe, notably the fact that the Commission no longer intends to make specific representative ex-postex post audits on behalf of individual Horizon Europe stakeholders, such as joint undertakings; notes furthermore that the Commission plans to apply the same change to grant payments under Digital Europe;

Changed:Remarks on the follow-up of Jointjoint Undertakingsundertakings to the previous discharge exercise

Changed:64. EmphasiesEmphasises the need for digital sovereignty in research funded by the Union; in that regard puts special emphasis on the Chips Joint Undertaking, Euro European High Performance Computing Joint Undertaking, and the Smart Networks and Services Joint Undertaking who shall prioritise projects that enhance Union autonomy in semiconductor manufacturing, artificial intelligence, and cybersecurity; asks the Commission to ensure that projects funded by joint undertakings: i)(i) are not excessively reliant on third-country suppliers for critical technologies; ii)(ii) contribute to the Union’s industrial resilience and strategic independence; iii)(iii) foster domestic R&DR & D in key digital sectors;