In its report published on Tuesday 15 November, the European Court of Auditors (ECA) expresses its satisfaction with the results of the European Joint Undertakings and validates the accounts of nine of them for the 2021 financial year.
Joint undertakings are public-private partnerships. The European contribution is made as part of the research and innovation programmes within the European budget (Horizon 2020, Horizon Europe and Digital Europe). Private funding is provided by industry partners and, for some of these joint undertakings, from research organisations, third countries and international organisations.
11 joint undertakings that were established in 2021 operated under the previous EU research framework programme Horizon 2020 and will continue their activities during the 2021–2027 period (which corresponds to the current Multiannual Financial Framework or MFF). Three new joint undertakings have also been launched since then. The ECA has said that they will be audited as soon as they become financially autonomous, which could be in 2023.
Throughout the period of the 2021–2027 MFF, EU funding for joint undertakings amounts to €15.1 billion. These EU funds are expected to leverage €19.1 billion to implement research and innovation projects that are worth around €34.2 billion.
It should be noted that the joint undertakings have their own legal personality and implement their agenda by means of calls for participation and tender offers.
The Court of Auditors provided an unqualified favourable opinion on the reliability of the accounts and the transactions underlying the accounts for nine joint undertakings.
For the ECA, the audit has confirmed the positive results shared by joint undertakings in previous years.
The ECA has identified seven possible actions to improve some of the issues identified in the audits. These areas of improvement include the calculation and payment of pension contributions as an employer of joint undertakings, the development of common guidelines in order to define administrative costs of joint undertakings operating under the Basic Single Act (or Regulation 2021/2085). The EuroHPC Joint Undertaking is invited to put in place reliable procedures for the certification and validation of in-kind contributions and to develop a strategic implementation plan. In addition, the joint undertakings are invited to strengthen their internal control systems, specifically by using the European Commission’s Personnel Costs Wizard.
The ECA notes that the joint undertakings have already implemented several of the recommendations made by the Court in previous years. However, the ECA has particularly flagged up three areas where improvements can still be made, mainly concerning the management and allocation of human resources.
Link to the report: https://aeur.eu/f/42t (Original version i French by Emilie Vanderhulst)