BETA


2018/2216(DEC) 2017 discharge: Fuel Cells and Hydrogen 2 Joint Undertaking (FCH 2 Joint Undertaking)

Progress: Procedure completed, awaiting publication in Official Journal

RoleCommitteeRapporteurShadows
Lead CONT DLABAJOVÁ Martina (icon: ALDE ALDE) ZDECHOVSKÝ Tomáš (icon: PPE PPE), POCHE Miroslav (icon: S&D S&D), MARIAS Notis (icon: ECR ECR), OMARJEE Younous (icon: GUE/NGL GUE/NGL), TARAND Indrek (icon: Verts/ALE Verts/ALE), VALLI Marco (icon: EFDD EFDD), KAPPEL Barbara (icon: ENF ENF)
Committee Opinion ITRE
Lead committee dossier:

Events

2019/03/26
   EP - Debate in Parliament
2019/03/26
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament decided to grant the Executive Director of the Fuel Cells and Hydrogen (FCH 2) Joint Undertaking discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2017 and to approve the closure of the joint undertaking’s accounts.

Noting that the Court of Auditors considered that the annual accounts of the Joint Undertaking for the financial year 2017 accurately reflected the financial position of the Joint Undertaking as at 31 December 2017, as well as the results of its operations, Parliament adopted by 505 votes to 119, with 5 abstentions, a resolution containing a series of observations which form an integral part of the discharge decision.

General

In FCH2, the maximum Union contribution is EUR 665 000 000 from the Horizon 2020 and the members from the Industry and Research Groupings are expected to contribute resources of at least EUR 380 000 000, comprising in-kind contributions in the Horizon 2020 projects funded by the FCH2, in-kind contributions to additional activities (of at least EUR 285 000 000) and in cash-contributions to administrative costs.

Budget and financial management

Its final budget for the financial year 2017 included commitment appropriations of EUR 127 800 000 and payment appropriations of EUR 198 600 000. Payment appropriations increased by 71.95 %, and were mainly used for pre-financing the 2016 and 2017 calls for proposals. The overall 2017 budget execution of commitment and payment appropriations reached 96 % and 89 % respectively.

Other observations

The resolution also contained a series of observations on performance, internal control systems and audits. It noted in particular:

- that all calls for proposals were published and closed according to the respective work plans and that the results regarding ‘time-to-grant’ and ‘time-to-pay’ remained well below the defined targets;

- in 2017, the FCH2 finalised implementation of all action plans addressing recommendations on internal audit service (IAS) audits on the performance management undertaken by the IAS in 2016, with an exception of one action;

- on 31 December 2017, the total number of posts filled in the FCH2 was 26, representing 11 different Member States;

- a number of communication activities were organised in 2017 which further contributed to increased visibility of the FCH2.

Documents
2019/03/26
   EP - End of procedure in Parliament
2019/02/27
   EP - Committee report tabled for plenary, single reading
Details

The Committee on Budgetary Control adopted the report by Martina DLABAJOVÁ (ALDE, CZ) on discharge in respect of the implementation of the budget of the Fuel Cells and Hydrogen (FCH 2) Joint Undertaking for the financial year 2017.

The committee called on the European Parliament to grant the joint undertaking’s Executive Director discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2017.

Noting that the Court of Auditors issued a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions for the financial year 2017, Members called on Parliament to approve the closure of the joint undertaking’s accounts.

They made, however, a number of recommendations that need to be taken into account when the discharge is granted. They may be summarised as follows:

Budget and financial management

FCH2´s final budget for the financial year 2017 included commitment appropriations of EUR 127 800 000 and payment appropriations of EUR 198 600 000. Payment appropriations increased by 71.95 %, and were mainly used for pre-financing the 2016 and 2017 calls for proposals.

The overall 2017 budget execution of commitment and payment appropriations reached 96 % and 89 % respectively.

Other observations

The report also contained a series of observations on performance, internal control systems and audits. It noted in particular:

- that all calls for proposals were published and closed according to the respective work plans and that the results regarding ‘time-to-grant’ and ‘time-to-pay’ remained well below the defined targets;

- in 2017, the FCH2 finalised implementation of all action plans addressing recommendations on internal audit service (IAS) audits on the performance management undertaken by the IAS in 2016, with an exception of one action;

- that the FCH2 adopted rules on prevention and management of conflict of interest covering its staff and bodies;

- on 31 December 2017, the total number of posts filled in the FCH2 was 26, representing 11 different Member States;

- a number of communication activities were organised in 2017 which further contributed to increased visibility of the FCH2.

Documents
2019/02/20
   EP - Vote in committee, 1st reading/single reading
2019/01/31
   CSL - Supplementary non-legislative basic document
Details

Having examined the revenue and expenditure accounts for the financial year 2017 and the balance sheet as at 31 December 2017 of the Fuel Cells and Hydrogen 2 Joint Undertaking (FCH 2), as well as the Court of Auditors' report on the annual accounts of the Joint Undertaking for the financial year 2017, accompanied by the 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 Joint Undertaking in respect of the implementation of the budget for the financial year 2017.

No further comments were made as regards the accounts.

Documents
2019/01/30
   EP - Amendments tabled in committee
Documents
2018/12/17
   EP - Committee draft report
Documents
2018/10/02
   CofA - Court of Auditors: opinion, report
Details

PURPOSE: presentation of the EU Court of Auditors’ report on the annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2017, together with the Joint Undertaking’s reply.

CONTENT: the Court of Auditors carried out the audit on the accounts of the Fuel Cells and Hydrogen (FCH 2) Joint Undertaking.

In brief, the objective of the FCH Joint Undertaking is to demonstrate, by 2020, fuel cell and hydrogen technologies as one of the pillars of future European energy and transport systems. The Joint Undertaking seeks to foster the development of a strong, sustainable and globally competitive fuel cell and hydrogen sector in the EU.

Statement of assurance and reliability of the accounts

The Court considered that:

- the Undertaking’s annual accounts present fairly, in all material respects, its financial position as at 31 December 2017 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Commission’s accounting officer;

- the transactions underlying the annual accounts for the year ended 31 December 2017 are legal and regular in all material respects.

The report also makes a series of observations on the budgetary and financial management of the Undertaking, accompanied by the latter’s response. The main observations may be summarised as follows:

The Court’s observations

Financial management

The final 2017 budget available for the Joint Undertaking’s FP7 and Horizon 2020 programme implementation included commitment appropriations of EUR 127.8 million in and in payments appropriation of EUR 198.6 million. The implementation rates for commitment and payment appropriations were 96 % and 89 %, respectively. The payment appropriations were mainly used to pay pre-financing for the 2016 and 2017 calls.

Internal controls

Based on an assessment of the Joint Undertaking’s internal control system and substantive testing of revenue, payment, grant and procurement operations and a review of a sample of finalised ex post audits including recoveries arising from the errors detected, the audit results provided us with reasonable assurance that the overall residual error rate for the Joint Undertaking is below materiality.

Leverage of contributions

One of the main objectives of the Joint Undertaking is to leverage contributions from industry members in the area of its activities. According to the FCH2’s founding regulation, the minimum leverage factor for both, operational and additional activities amounts to 0.67. FCH 2’s founding regulation does not oblige industry members to make a minimum amount of in-kind contributions to the operational activities of the Joint Undertaking.

The Joint Undertaking’s reply

Leverage of contributions

The FCH 2 JU acknowledges that the Court has no right to audit in-kind contributions in additional activities. It would like to stress that the JU has developed a methodology agreed by its Governing Board on 9 December 2016, which provides for robust controls for the collection, reporting and certification of additional activities and includes a model audit programme and audit certificate for the certification by independent external auditors.

2018/09/11
   EP - Committee referral announced in Parliament, 1st reading/single reading
2018/07/25
   EP - DLABAJOVÁ Martina (ALDE) appointed as rapporteur in CONT
2018/06/28
   EC - Non-legislative basic document published
Details

PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2017, as part of the 2017 discharge procedure.

Analysis of the accounts of the Fuel Cells and Hydrogen 2 Joint Undertaking - FCH 2 .

CONTENT: the organisational governance of the EU consists of institutions, agencies and other EU bodies whose expenditure is included in the general budget of the Union.

This Commission document concerns the EU's consolidated accounts for the year 2017 and details how spending by the EU institutions and bodies was carried out. The consolidated annual accounts of the EU provide financial information on the activities of the institutions, agencies and other bodies of the EU from an accrual accounting and budgetary perspective.

It is the responsibility of the Commission's Accounting Officer to prepare the EU's consolidated annual accounts and ensure that they present fairly, in all material aspects, the financial position, the result of the operations and the cash flows of the EU institutions and bodies with a view to granting discharge.

Discharge procedure : the final step of a budget lifecycle is the discharge . It is the decision by which the European Parliament ‘ releases ’ the Commission from its responsibility for management of a given budget by marking the end of that budget's existence. It is granted by the European Parliament on the recommendation of the Council.

The decision is based in particular on the European Court of Auditors reports, in particular its annual report, in which the Court provides a Statement of Assurance (DAS) on the legality and regularity of transactions (payments and commitments).

The procedure results in the granting, postponement or refusal of discharge.

The final discharge report including specific recommendations to the Commission for action is adopted in plenary by the European Parliament and are subject to an annual follow up report in which the Commission outlines the concrete actions it has taken to implement the recommendations made.

All EU institutions and other agencies, bodies and joint undertakings are subject to their own discharge procedures.

The FCH 2 JU : the FCH 2 JU, located in Brussels (BE), was set up by Council Regulation (EU) No 559/2014 until 31 December 2024. It replaces and succeeds the FCH Joint Undertaking. It supports research, technological development and demonstration (RTD) activities in fuel cell and hydrogen energy technologies in Europe. Its aim is to accelerate the market introduction of these technologies, realising their potential as an instrument in achieving a carbon-lean energy system.

As regards the JU’s accounts , these are presented in detail in the document published by the Joint Undertaking (please refer to the final accounts of the FCH 2 ).

Documents

Votes

A8-0105/2019 - Martina Dlabajová - Résolution 26/03/2019 17:59:12.000

2019/03/26 Outcome: +: 505, -: 119, 0: 5
DE ES IT FR RO AT CZ NL PT SE HU BE BG FI LT SI SK HR LU LV IE DK MT EE EL CY PL GB
Total
87
48
66
61
19
17
18
25
21
18
14
20
15
12
8
8
12
9
6
8
8
7
5
4
8
1
47
57
icon: PPE PPE
181

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

For (1)

1

United Kingdom PPE

1
icon: S&D S&D
158

Czechia S&D

3

Netherlands S&D

3

Lithuania S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Luxembourg S&D

For (1)

1

Latvia S&D

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ALDE ALDE
59

Romania ALDE

For (1)

1

Austria ALDE

For (1)

1

Portugal ALDE

1

Lithuania ALDE

2

Slovenia ALDE

For (1)

1

Croatia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Latvia ALDE

1

Ireland ALDE

For (1)

1

Estonia ALDE

2

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
48

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Hungary Verts/ALE

1

Belgium Verts/ALE

2

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

Netherlands GUE/NGL

3

Portugal GUE/NGL

For (1)

4

Sweden GUE/NGL

For (1)

1

Ireland GUE/NGL

Abstain (2)

3

Denmark GUE/NGL

For (1)

1

Greece GUE/NGL

1

Cyprus GUE/NGL

1

United Kingdom GUE/NGL

Abstain (1)

1
icon: EFDD EFDD
34

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Poland EFDD

1
icon: NI NI
14

Germany NI

Against (1)

1

Italy NI

For (1)

1

France NI

For (1)

Abstain (1)

2

Hungary NI

For (1)

1

United Kingdom NI

3
icon: ENF ENF
32

Germany ENF

Against (1)

1

Netherlands ENF

3

Belgium ENF

Against (1)

1

Poland ENF

2

United Kingdom ENF

2
icon: ECR ECR
62

Romania ECR

For (1)

1

Czechia ECR

2

Netherlands ECR

2

Sweden ECR

2

Belgium ECR

3

Bulgaria ECR

2

Finland ECR

2

Slovakia ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

1

Denmark ECR

Against (1)

2

A8-0105/2019 - Martina Dlabajová - Résolution

2019/03/26 Outcome: +: 505, -: 119, 0: 5
DE ES IT FR RO AT CZ NL PT SE HU BE BG FI LT SI SK HR LU LV IE DK MT EE EL CY PL GB
Total
87
48
66
61
19
17
18
25
21
18
14
20
15
12
8
8
12
9
6
8
8
7
5
4
8
1
47
57
icon: PPE PPE
181

Luxembourg PPE

3

Estonia PPE

For (1)

1

Greece PPE

For (1)

1

United Kingdom PPE

1
icon: S&D S&D
158

Czechia S&D

3

Netherlands S&D

3

Lithuania S&D

1

Slovenia S&D

For (1)

1

Croatia S&D

2

Luxembourg S&D

For (1)

1

Latvia S&D

1

Malta S&D

3

Estonia S&D

For (1)

1
icon: ALDE ALDE
59

Romania ALDE

For (1)

1

Austria ALDE

For (1)

1

Portugal ALDE

1

Lithuania ALDE

2

Slovenia ALDE

For (1)

1

Croatia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Latvia ALDE

1

Ireland ALDE

For (1)

1

Estonia ALDE

2

United Kingdom ALDE

1
icon: Verts/ALE Verts/ALE
48

Italy Verts/ALE

For (1)

1

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Hungary Verts/ALE

1

Belgium Verts/ALE

2

Finland Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Croatia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
41

Italy GUE/NGL

2

Netherlands GUE/NGL

3

Portugal GUE/NGL

For (1)

4

Sweden GUE/NGL

For (1)

1

Ireland GUE/NGL

Abstain (2)

3

Denmark GUE/NGL

For (1)

1

Greece GUE/NGL

1

Cyprus GUE/NGL

1

United Kingdom GUE/NGL

Abstain (1)

1
icon: EFDD EFDD
34

Germany EFDD

Against (1)

1

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1

Poland EFDD

1
icon: NI NI
14

Germany NI

Against (1)

1

Italy NI

For (1)

1

France NI

For (1)

Abstain (1)

2

Hungary NI

For (1)

1

United Kingdom NI

3
icon: ENF ENF
32

Germany ENF

Against (1)

1

Netherlands ENF

3

Belgium ENF

Against (1)

1

Poland ENF

2

United Kingdom ENF

2
icon: ECR ECR
62

Romania ECR

For (1)

1

Czechia ECR

2

Netherlands ECR

2

Sweden ECR

2

Belgium ECR

3

Bulgaria ECR

2

Finland ECR

2

Slovakia ECR

2

Croatia ECR

Against (1)

1

Latvia ECR

Against (1)

1

Denmark ECR

Against (1)

2
AmendmentsDossier
10 2018/2216(DEC)
2019/01/30 CONT 10 amendments...
source: 634.571

History

(these mark the time of scraping, not the official date of the change)

committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Budgetary Control
committee
CONT
rapporteur
name: DLABAJOVÁ Martina date: 2018-07-25T00:00:00 group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Budgetary Control
committee
CONT
date
2018-07-25T00:00:00
rapporteur
name: DLABAJOVÁ Martina group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
activities
  • date: 2018-06-28T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0521/COM_COM(2018)0521_EN.pdf title: COM(2018)0521 type: Non-legislative basic document published celexid: CELEX:52018DC0521:EN body: EC commission: DG: url: http://ec.europa.eu/info/departments/budget_en title: Budget Commissioner: OETTINGER Günther type: Non-legislative basic document published
  • date: 2018-09-11T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP shadows: group: EPP name: ZDECHOVSKÝ Tomáš group: S&D name: POCHE Miroslav group: GUE/NGL name: OMARJEE Younous group: Verts/ALE name: TARAND Indrek group: EFD name: VALLI Marco group: ENF name: KAPPEL Barbara responsible: True committee: CONT date: 2018-07-25T00:00:00 committee_full: Budgetary Control rapporteur: group: ALDE name: DLABAJOVÁ Martina body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
commission
  • body: EC dg: Budget commissioner: OETTINGER Günther
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Budgetary Control
committee
CONT
date
2018-07-25T00:00:00
rapporteur
name: DLABAJOVÁ Martina group: Alliance of Liberals and Democrats for Europe abbr: ALDE
shadows
committees/0
body
EP
shadows
responsible
True
committee
CONT
date
2018-07-25T00:00:00
committee_full
Budgetary Control
rapporteur
group: ALDE name: DLABAJOVÁ Martina
committees/1
type
Committee Opinion
body
EP
associated
False
committee_full
Industry, Research and Energy
committee
ITRE
opinion
False
committees/1
body
EP
responsible
False
committee_full
Industry, Research and Energy
committee
ITRE
docs
  • date: 2018-10-02T00:00:00 docs: url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2018:452:TOC title: OJ C 452 14.12.2018, p. 0048 title: N8-0006/2019 summary: PURPOSE: presentation of the EU Court of Auditors’ report on the annual accounts of the Fuel Cells and Hydrogen Joint Undertaking for the financial year 2017, together with the Joint Undertaking’s reply. CONTENT: the Court of Auditors carried out the audit on the accounts of the Fuel Cells and Hydrogen (FCH 2) Joint Undertaking. In brief, the objective of the FCH Joint Undertaking is to demonstrate, by 2020, fuel cell and hydrogen technologies as one of the pillars of future European energy and transport systems. The Joint Undertaking seeks to foster the development of a strong, sustainable and globally competitive fuel cell and hydrogen sector in the EU. Statement of assurance and reliability of the accounts The Court considered that: - the Undertaking’s annual accounts present fairly, in all material respects, its financial position as at 31 December 2017 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Commission’s accounting officer; - the transactions underlying the annual accounts for the year ended 31 December 2017 are legal and regular in all material respects. The report also makes a series of observations on the budgetary and financial management of the Undertaking, accompanied by the latter’s response. The main observations may be summarised as follows: The Court’s observations Financial management The final 2017 budget available for the Joint Undertaking’s FP7 and Horizon 2020 programme implementation included commitment appropriations of EUR 127.8 million in and in payments appropriation of EUR 198.6 million. The implementation rates for commitment and payment appropriations were 96 % and 89 %, respectively. The payment appropriations were mainly used to pay pre-financing for the 2016 and 2017 calls. Internal controls Based on an assessment of the Joint Undertaking’s internal control system and substantive testing of revenue, payment, grant and procurement operations and a review of a sample of finalised ex post audits including recoveries arising from the errors detected, the audit results provided us with reasonable assurance that the overall residual error rate for the Joint Undertaking is below materiality. Leverage of contributions One of the main objectives of the Joint Undertaking is to leverage contributions from industry members in the area of its activities. According to the FCH2’s founding regulation, the minimum leverage factor for both, operational and additional activities amounts to 0.67. FCH 2’s founding regulation does not oblige industry members to make a minimum amount of in-kind contributions to the operational activities of the Joint Undertaking. The Joint Undertaking’s reply Leverage of contributions The FCH 2 JU acknowledges that the Court has no right to audit in-kind contributions in additional activities. It would like to stress that the JU has developed a methodology agreed by its Governing Board on 9 December 2016, which provides for robust controls for the collection, reporting and certification of additional activities and includes a model audit programme and audit certificate for the certification by independent external auditors. type: Court of Auditors: opinion, report body: CofA
  • date: 2018-12-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE626.832 title: PE626.832 type: Committee draft report body: EP
  • date: 2019-01-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE634.571 title: PE634.571 type: Amendments tabled in committee body: EP
  • date: 2019-01-31T00:00:00 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=5827%2F19&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC title: 05827/2019 summary: Having examined the revenue and expenditure accounts for the financial year 2017 and the balance sheet as at 31 December 2017 of the Fuel Cells and Hydrogen 2 Joint Undertaking (FCH 2), as well as the Court of Auditors' report on the annual accounts of the Joint Undertaking for the financial year 2017, accompanied by the 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 Joint Undertaking in respect of the implementation of the budget for the financial year 2017. No further comments were made as regards the accounts. type: Supplementary non-legislative basic document body: CSL
events
  • date: 2018-06-28T00:00:00 type: Non-legislative basic document published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0521/COM_COM(2018)0521_EN.pdf title: COM(2018)0521 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2018&nu_doc=0521 title: EUR-Lex summary: PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2017, as part of the 2017 discharge procedure. Analysis of the accounts of the Fuel Cells and Hydrogen 2 Joint Undertaking - FCH 2 . CONTENT: the organisational governance of the EU consists of institutions, agencies and other EU bodies whose expenditure is included in the general budget of the Union. This Commission document concerns the EU's consolidated accounts for the year 2017 and details how spending by the EU institutions and bodies was carried out. The consolidated annual accounts of the EU provide financial information on the activities of the institutions, agencies and other bodies of the EU from an accrual accounting and budgetary perspective. It is the responsibility of the Commission's Accounting Officer to prepare the EU's consolidated annual accounts and ensure that they present fairly, in all material aspects, the financial position, the result of the operations and the cash flows of the EU institutions and bodies with a view to granting discharge. Discharge procedure : the final step of a budget lifecycle is the discharge . It is the decision by which the European Parliament ‘ releases ’ the Commission from its responsibility for management of a given budget by marking the end of that budget's existence. It is granted by the European Parliament on the recommendation of the Council. The decision is based in particular on the European Court of Auditors reports, in particular its annual report, in which the Court provides a Statement of Assurance (DAS) on the legality and regularity of transactions (payments and commitments). The procedure results in the granting, postponement or refusal of discharge. The final discharge report including specific recommendations to the Commission for action is adopted in plenary by the European Parliament and are subject to an annual follow up report in which the Commission outlines the concrete actions it has taken to implement the recommendations made. All EU institutions and other agencies, bodies and joint undertakings are subject to their own discharge procedures. The FCH 2 JU : the FCH 2 JU, located in Brussels (BE), was set up by Council Regulation (EU) No 559/2014 until 31 December 2024. It replaces and succeeds the FCH Joint Undertaking. It supports research, technological development and demonstration (RTD) activities in fuel cell and hydrogen energy technologies in Europe. Its aim is to accelerate the market introduction of these technologies, realising their potential as an instrument in achieving a carbon-lean energy system. As regards the JU’s accounts , these are presented in detail in the document published by the Joint Undertaking (please refer to the final accounts of the FCH 2 ).
  • date: 2018-09-11T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2019-02-20T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2019-02-27T00:00:00 type: Committee report tabled for plenary, single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2019-0105&language=EN title: A8-0105/2019 summary: The Committee on Budgetary Control adopted the report by Martina DLABAJOVÁ (ALDE, CZ) on discharge in respect of the implementation of the budget of the Fuel Cells and Hydrogen (FCH 2) Joint Undertaking for the financial year 2017. The committee called on the European Parliament to grant the joint undertaking’s Executive Director discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2017. Noting that the Court of Auditors issued a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions for the financial year 2017, Members called on Parliament to approve the closure of the joint undertaking’s accounts. They made, however, a number of recommendations that need to be taken into account when the discharge is granted. They may be summarised as follows: Budget and financial management FCH2´s final budget for the financial year 2017 included commitment appropriations of EUR 127 800 000 and payment appropriations of EUR 198 600 000. Payment appropriations increased by 71.95 %, and were mainly used for pre-financing the 2016 and 2017 calls for proposals. The overall 2017 budget execution of commitment and payment appropriations reached 96 % and 89 % respectively. Other observations The report also contained a series of observations on performance, internal control systems and audits. It noted in particular: - that all calls for proposals were published and closed according to the respective work plans and that the results regarding ‘time-to-grant’ and ‘time-to-pay’ remained well below the defined targets; - in 2017, the FCH2 finalised implementation of all action plans addressing recommendations on internal audit service (IAS) audits on the performance management undertaken by the IAS in 2016, with an exception of one action; - that the FCH2 adopted rules on prevention and management of conflict of interest covering its staff and bodies; - on 31 December 2017, the total number of posts filled in the FCH2 was 26, representing 11 different Member States; - a number of communication activities were organised in 2017 which further contributed to increased visibility of the FCH2.
  • date: 2019-03-26T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20190326&type=CRE title: Debate in Parliament
  • date: 2019-03-26T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2019-0290 title: T8-0290/2019 summary: The European Parliament decided to grant the Executive Director of the Fuel Cells and Hydrogen (FCH 2) Joint Undertaking discharge in respect of the implementation of the joint undertaking’s budget for the financial year 2017 and to approve the closure of the joint undertaking’s accounts. Noting that the Court of Auditors considered that the annual accounts of the Joint Undertaking for the financial year 2017 accurately reflected the financial position of the Joint Undertaking as at 31 December 2017, as well as the results of its operations, Parliament adopted by 505 votes to 119, with 5 abstentions, a resolution containing a series of observations which form an integral part of the discharge decision. General In FCH2, the maximum Union contribution is EUR 665 000 000 from the Horizon 2020 and the members from the Industry and Research Groupings are expected to contribute resources of at least EUR 380 000 000, comprising in-kind contributions in the Horizon 2020 projects funded by the FCH2, in-kind contributions to additional activities (of at least EUR 285 000 000) and in cash-contributions to administrative costs. Budget and financial management Its final budget for the financial year 2017 included commitment appropriations of EUR 127 800 000 and payment appropriations of EUR 198 600 000. Payment appropriations increased by 71.95 %, and were mainly used for pre-financing the 2016 and 2017 calls for proposals. The overall 2017 budget execution of commitment and payment appropriations reached 96 % and 89 % respectively. Other observations The resolution also contained a series of observations on performance, internal control systems and audits. It noted in particular: - that all calls for proposals were published and closed according to the respective work plans and that the results regarding ‘time-to-grant’ and ‘time-to-pay’ remained well below the defined targets; - in 2017, the FCH2 finalised implementation of all action plans addressing recommendations on internal audit service (IAS) audits on the performance management undertaken by the IAS in 2016, with an exception of one action; - on 31 December 2017, the total number of posts filled in the FCH2 was 26, representing 11 different Member States; - a number of communication activities were organised in 2017 which further contributed to increased visibility of the FCH2.
  • date: 2019-03-26T00:00:00 type: End of procedure in Parliament body: EP
links
other
  • body: EC dg: url: http://ec.europa.eu/info/departments/budget_en title: Budget commissioner: OETTINGER Günther
procedure/Modified legal basis
Rules of Procedure EP 159
procedure/dossier_of_the_committee
Old
CONT/8/14378
New
  • CONT/8/14378
procedure/stage_reached
Old
Awaiting committee decision
New
Procedure completed, awaiting publication in Official Journal
procedure/subject
Old
  • 8.70.03.02 2017 discharge
New
8.70.03.02
2017 discharge
activities/0/commission/0
DG
Commissioner
OETTINGER Günther
activities/1
date
2018-09-11T00:00:00
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
other/0
body
EC
dg
commissioner
OETTINGER Günther
procedure/dossier_of_the_committee
CONT/8/14378
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting committee decision
committees/0/date
2018-07-25T00:00:00
committees/0/rapporteur
  • group: ALDE name: DLABAJOVÁ Martina
committees/0/shadows
  • group: EPP name: ZDECHOVSKÝ Tomáš
  • group: S&D name: POCHE Miroslav
  • group: GUE/NGL name: OMARJEE Younous
  • group: Verts/ALE name: TARAND Indrek
  • group: EFD name: VALLI Marco
  • group: ENF name: KAPPEL Barbara
activities
  • date: 2018-06-28T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0521/COM_COM(2018)0521_EN.pdf title: COM(2018)0521 type: Non-legislative basic document published celexid: CELEX:52018DC0521:EN body: EC type: Non-legislative basic document published commission:
committees
  • body: EP responsible: True committee_full: Budgetary Control committee: CONT
  • body: EP responsible: False committee_full: Industry, Research and Energy committee: ITRE
links
other
    procedure
    stage_reached
    Preparatory phase in Parliament
    subject
    8.70.03.02 2017 discharge
    type
    DEC - Discharge procedure
    reference
    2018/2216(DEC)
    title
    2017 discharge: Fuel Cells and Hydrogen 2 Joint Undertaking (FCH 2 Joint Undertaking)