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2013 discharge: ENIAC Joint Undertaking for the implementation of the Joint Technology Initiative on nanoelectronics

2014/2135(DEC)

Having examined the revenue and expenditure accounts for the financial year 2013 and the balance sheet at 31 December 2013 of the ENIAC Joint Undertaking, and the report by the Court of Auditors on the annual accounts of the ENIAC Joint Undertaking for the financial year 2013, accompanied by the ENIAC Joint Undertaking's replies to the Court's observations, the Council recommended the European Parliament to give a discharge to the Executive Director of the ECSEL Joint Undertaking in respect of the implementation of the budget of the ENIAC Joint Undertaking for the financial year 2013.

Overall, the Council welcomes the Court's opinion that, in all material respects, the ENIAC Joint Undertaking's annual accounts fairly present the financial position as at 31 December 2013 and the results of operations and cash flows for the year then ended, in accordance with the provisions of the ENIAC Joint Undertaking's Financial Rules. 

However, the Council regretted the Court's qualified opinion on the legality and regularity of the transactions underlying the accounts, based on the Court's assessment that the ENIAC Joint Undertaking's ex-post audit strategy does not provide sufficient assurance that this key control tool is functioning effectively. The Council urged the ECSEL Joint Undertaking as the successor Joint Undertaking to examine the audit strategies of the National Funding Authorities (NFAs), to ensure that all NFAs deliver their audit reports in time and that they include all relevant information for the ex-post audit strategy to function effectively.

In addition, the following observations were made:

  • carry-overs: with regard to the budget implementation, the Council called on the ECSEL Joint Undertaking to pay due attention to the proper implementation of commitment and payment appropriations in the course of the budgetary year and to decommit if necessary in order to avoid excessive carry-overs;
  • conflicts of interest: the Council requested the putting in place a proper procedure for dealing with conflict of interests situations; 
  • research results: it invited the ECSEL Joint Undertaking to further improve the monitoring and reporting of the research results. 

Finally, the Council called on the ECSEL Joint Undertaking to take dully into account the recommendations put forward in the Commission's Second Interim Evaluation report and to implement them.