Home Europe European Parliament Decision (EU) 2024/2355 of the European Parliament of 11 Apr...
Date: 10-Oct-2024 Category: Not Applicable State: Union Government Country: Europe

Decision (EU) 2024/2355 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2022

Issued by European Parliament · Not Applicable

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Executive Summary & Key Takeaways

Key Changes

  • The decision references several regulations, including Regulation (EU, Euratom) 2018/1046, Council Regulation (EU) 2021/2085, and Commission Delegated Regulation (EU) 2019/887.
  • The Council's recommendation of 22 February 2024 on the discharge was also considered.
  • This decision pertains to the discharge of the budget implementation for the financial year 2022.
  • The decision is based on the final annual accounts of the CBE JU for 2022, the Court of Auditors’ annual report on EU Joint Undertakings for 2022, and the Court of Auditors’ statement of assurance regarding the reliability of the accounts and the legality and regularity of the underlying transactions.

What it means

  • The European Parliament has granted discharge to the Executive Director of the Circular Bio-based Europe Joint Undertaking (CBE JU) in respect of the implementation of the Joint Undertaking’s budget for the financial year 2022.
  • The decision includes observations in a resolution (not provided in this text).
  • The President of the European Parliament is instructed to forward the decision and resolution to the Executive Director of CBE JU, the Council, the Commission, and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series).

Impact Analysis

Circular Bio-based Europe Joint Undertaking (CBE JU)

  • Action Item: Review the resolution for any required corrective actions or improvements in financial management and reporting.

Executive Director of CBE JU

  • Action Item: Ensure that the resolution is thoroughly reviewed and that appropriate actions are taken to address any concerns raised.

European Parliament

  • Action Item: Follow up on the implementation of any recommendations made in the resolution.

Council, Commission, and Court of Auditors

  • Action Item (Court of Auditors): Continue to provide independent audits and assurance on the financial management of the CBE JU.

Stakeholders of the Circular Bio-based Europe Joint Undertaking

  • Action Item: Monitor CBE JU's activities and financial reports for continued compliance and performance.

Key Entities Referenced

Circular Bio-based Europe Joint Undertaking (CBE JU): A public-private partnership focused on advancing the circular bio-based economy in Europe. European Parliament: The directly elected parliamentary institution of the European Union. Council of the European Union: A body representing the governments of the EU member states. European Commission: The executive branch of the European Union. European Court of Auditors: The EU's independent external auditor. Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union. Council Regulation (EU) 2021/2085: Regulation establishing the Joint Undertakings under Horizon Europe. Commission Delegated Regulation (EU) 2019/887: Regulation on the model financial regulation for public-private partnership bodies.
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Official Journal EN of the European Union L series 2024/2355 10.10.2024 DECISION (EU) 2024/2355 OF THE EUROPEAN PARLIAMENT of 11 April 2024 on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2022 THE EUROPEAN PARLIAMENT, — having regard to the final annual accounts of the Circular Bio-based Europe Joint Undertaking for the financial year 2022, — having regard to the Court of Auditors’ annual report on the EU Joint Undertakings for the financial year 2022, together with the Joint Undertakings’ replies(1), — having regard to the statement of assurance(2)as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2022, pursuant to Article 287 of the Treaty on the Functioning of the European Union, — having regard to the Council’s recommendation of 22 February 2024 on discharge to be given to the Joint Undertaking in respect of the implementation of the budget for the financial year 2022 (06182/2024 – C9-0112/ 2024), — having regard to Article 319 of the Treaty on the Functioning of the European Union, — having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012(3), and in particular Article 71 thereof, — having regard to 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(4), and in particular Article 26 thereof, — having regard to Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(5), — having regard to Rule 100 of and Annex V to its Rules of Procedure, — having regard to the opinions of the Committee on Regional Development and the Committee on Industry, Research and Energy, — having regard to the report of the Committee on Budgetary Control (A9-0088/2024), 1. Grants the Executive Director of the Circular Bio-based Europe Joint Undertaking discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2022; 2. Sets out its observations in the resolution below; 3. Instructs its President to forward this decision and the resolution forming an integral part of it to the Executive Director of the Circular Bio-based Europe Joint Undertaking, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series). The President The Secretary-General Roberta METSOLA Alessandro CHIOCCHETTI (1) OJ C, C/2023/1025, 16.11.2023. (2) OJ C, C/2023/112, 12.10.2023. (3) OJ L 193, 30.7.2018, p. 1. (4) OJ L 427, 30.11.2021, p. 17. (5) OJ L 142, 29.5.2019, p. 16. ELI: http://data.europa.eu/eli/dec/2024/2355/oj 1/1

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