### 69. notes that the ‘advisory committee on harassment and its prevention at the workplace’ is composed of three members designated by the appointing authority (including the chair) , two staff committee members and one expert advisor from the medical service; notes that the ‘advisory committee dealing with harassment complaints concerning members’ is composed of three quaestors (including the chair) , the chair of the first committee , two apa committee members , one staff committee member (only for cases concerning a member of staff) , and two expert advisors , namely from the legal and the medical services respectively; is concerned by the lack of independent experts on harassment issues in both committees , as well as the absence of the legal service in the first case; calls for a secretary-general decision reviewing the composition of both advisory committees and stipulating mandatory training on harassment prevention and equal opportunities for all their members; ### 69. notes that the ‘advisory committee on harassment and its prevention at the workplace’ is composed of three members designated by the appointing authority (including the chair) , two staff committee members and one expert advisor from the medical service; notes that the ‘advisory committee dealing with harassment complaints concerning members’ is composed of three quaestors (including the chair) , the chair of the first committee , two apa committee members , one staff committee member (only for cases concerning a member of staff) , and two expert advisors , namely from the legal and the medical services respectively; calls for a secretary-general decision reviewing the composition of both advisory committees and stipulating mandatory training on harassment prevention and equal opportunities for all their members;


### 72. reiterates that apas are in a particularly vulnerable position in whistleblowing cases due to their particular employment situation; therefore calls on the secretary-general to modify the internal rules on whistleblowing adopted on 4 december 2015 to align them to directive (eu) 2019/1937 of the european parliament and of the council2 , as well as to provide whistleblower apas with a similar protection to that of victims of harassment , in particular with regard to provisional measures during the administrative investigation and protection measures concerning anonymity , pay until the end of the contract , transfer of post and protection from retaliation; ### 72. reiterates that apas are in a particularly vulnerable position in whistleblowing cases due to their particular employment situation; therefore calls on the secretary-general to fully adapt the internal rules on whistleblowing adopted on 4 december 2015 and contained in the staff regulations to directive (eu) 2019/1937 of the european parliament and of the council2 , including by setting up secure channels for reporting; further notes that whistleblower apas deserve proper protection similar to that of victims of harassment; requests parliament to raise awareness , where possible , among parliamentary staff on their whistleblower protections;


### 75. notes that , in may 2018 , the bureau approved an upgrade to the former info-point in brussels and that the new info hub aims to attract civil society stakeholders , multipliers , partners and specialised interest groups; notes that the info hub has had a total cost of roughly eur 8 400 000 during 2020 , 2021 and 2022 , and that it has welcomed 20 000 visitors since it opened its doors in mid-july 2022; regrets , however , that members are not aware of these facilities and calls for a better information campaign to publicise their activities and possible uses; ### 75. notes that , in may 2018 , the bureau approved an upgrade to the former info-point in brussels and that the new info hub aims to attract civil society stakeholders , multipliers , partners and specialised interest groups; notes that the info hub has had a total cost of roughly eur 8 400 000 which includes approximately eur 6.6 million for renovation works and eur 1.8 million for communication activities , and that it has welcomed 20 000 visitors since it opened its doors in mid-july 2022; regrets , however , that members are not aware of these facilities and calls for a better information campaign to publicise their activities and possible uses;


### 76. welcomes the ambitious programme ‘europe experience’ that aims to bring the union close to its citizens; welcomes the fact that the global number of visitors to europe experience centres slightly increased from 124 352 in 2020 to 135 835 in 2021 , despite the challenges arising from the covid-19 pandemic; notes likewise that travel restrictions in 2020 and 2021 provoked delays in building contract procedures (namely in dublin , prague , madrid , bucharest , lisbon , bratislava , riga and vilnius) without a negative impact on rent payments as they are triggered by the completion of the fit-out work; notes that in 2021 there were six operational decentralised visitor facilities (berlin , copenhagen , helsinki , ljubljana , tallinn and the parlamentarium simone veil in strasbourg) , as well as that parliament’s directorate for communication launched the implementation of five new large-scale exhibitions planned for 2022 (paris , rome , stockholm , prague and warsaw) , and completed the design of another three new projects (vienna , dublin and luxembourg) while conducting a series of feasibility studies in seven other capitals; regrets that the goal to establish facilities in all union capitals will not be reached before the 2024 parliament elections but understands the dependence of this project on the prospects in a rapidly changing real estate market; ### 76. welcomes the ambitious programme ‘europe experience’ that aims to bring the union close to its citizens; welcomes the fact that the global number of visitors to europe experience centres slightly increased from 124 352 in 2020 to 135 835 in 2021 , despite the challenges arising from the covid-19 pandemic; notes likewise that travel restrictions in 2020 and 2021 provoked delays in building contract procedures (namely in dublin , prague , madrid , bucharest , lisbon , bratislava , riga and vilnius) without a negative impact on rent payments as they are triggered by the completion of the fit-out work; notes that in 2021 there were six operational decentralised visitor facilities (berlin , copenhagen , helsinki , ljubljana , tallinn and the parlamentarium simone veil in strasbourg) , as well as that parliament’s directorate for communication launched the implementation of five new large-scale exhibitions planned for 2022 (paris , rome , stockholm , prague and warsaw) , and completed the design of another three new projects (vienna , dublin and luxembourg) while conducting a series of feasibility studies in seven other capitals; notes that the majority of europa experience facilities will be open to the public in 2024 , but understands the dependence of this project on the prospects in a rapidly changing real estate market;


### 77. notes that the lunchtime classical music concerts in the citizens’ garden were conceived to support classic musicians during the covid-19 crisis and to demonstrate the value that parliament places on european musical heritage; notes that 40 concerts were held in 2021 with 4 106 attendees , with a budget of eur 51 925; supports wholeheartedly this initiative during the extraordinary covid-19 pandemic in 2020 and 2021 , but questions its relevance in the future and , above all , emphasises that under no circumstances does this initiative serve as a justification for parliament to commit to renovate the citizens' garden; ### 77. notes that the lunchtime classical music concerts in the citizens’ garden were conceived to support classic musicians during the covid-19 crisis and to demonstrate the value that parliament places on european musical heritage; notes that 40 concerts were held in 2021 with 4 106 attendees , with a budget of eur 51 925; supports wholeheartedly this initiative during the extraordinary covid-19 pandemic in 2020 and 2021;


### 80. notes that eight members decided , on their own initiative , to observe elections in third countries where parliament had decided not to send an election observation delegation or had not been invited; notes that in all eight cases the members were in breach of the implementing provisions of the european parliament’s democracy support and election coordination group and that they could not and were not selected to participate in an official election observation delegation until the end of 2021; ### 80. notes that eight members decided , on their own initiative , to observe elections in third countries where parliament had decided not to send an election observation delegation or had not been invited; notes that in all eight cases the members were in breach of the implementing provisions of the european parliament’s democracy support and election coordination group and that they could not and were not selected to participate in an official election observation delegation until the end of 2021; requests that meps involved in unofficial election observation missions should be sanctioned for the duration of the mandate;


### 85. highlights parliament’s investment in strengthening its cybersecurity , which includes the creation of a dedicated directorate in dg itec and a significant increase of the related resources aiming to increase the protection of parliament’s information systems in the face of growing threats and ransomware attacks; welcomes the expansion of the range of digital services provided via the e-portal leading to an increase of 67% in the number of transactions , which is a significant increase compared to 2020 , and to the achievement of 85% use rate of the e-portal by members for their travel and subsistence expenses; ### 85. highlights parliament’s investment in strengthening its cybersecurity , which includes the creation of a dedicated directorate in dg itec and a significant increase of the related resources aiming to increase the protection of parliament’s information systems in the face of growing threats and ransomware attacks; welcomes the expansion of the range of digital services provided via the e-portal leading to an increase of 67% in the number of transactions , which is a significant increase compared to 2020 , and to the achievement of 85% use rate of the e-portal by members for their travel and subsistence expenses; praises the specific measures undertaken to facilitate administrative procedures and the intended efforts towards less bureaucracy when it comes to the services for members including the greater digitalisation of the e-portal and improved intuitive consultation function for travel and subsistence expenses;


### 86. notes that dg safe’s reorganisation has foreseen the creation of the new directorate on security technology and information aiming to ensure protection of all categories of information handled by parliament; is concerned that the specific unit responsible for security engineering has been created but that the head of unit position does not appear as such in parliament’s organisation chart; calls on the secretary-general to remedy this situation promptly in order to provide the new key directorate with the necessary resources to fulfil its responsibilities; ### 86. notes that dg safe’s reorganisation has foreseen the creation of the new directorate on security technology and information aiming to ensure protection of all categories of information handled by parliament; observes that the specific unit responsible for security engineering has been created but that the head of unit position does not appear as such in parliament’s organisation chart; calls on the secretary-general to remedy this situation promptly in order to provide the new key directorate with the necessary resources to fulfil its responsibilities;


### 87. notes that ‘parliament’s buildings strategy beyond 2019’ is intended to provide a framework for future decisions and to contribute to consolidate parliament’s real estate portfolio while adapting facilities to the evolution of meeting patterns , going local and closer to citizens through europa experience facilities , enhancing security for parliament’s buildings , and achieving the interconnection of central buildings; notes that parliament’s administration is currently working on a comprehensive approach to define parliament’s long-term building policy taking account of the impact of the energy crisis , environmental obligations and new working methods introduced in parliament; calls on parliament’s administration to reflect on the need to acquire or construct new buildings in the future; notes the adoption on 8 march 2021 of an integrated facility management strategy focusing on a life cycle management of parliament’s building portfolio; ### 87. notes that ‘parliament’s buildings strategy beyond 2019’ is intended to provide a framework for future decisions and to contribute to consolidate parliament’s real estate portfolio while adapting facilities to the evolution of meeting patterns , going local and closer to citizens through europa experience facilities , enhancing security for parliament’s buildings , and achieving the interconnection of central buildings; notes that parliament’s administration is currently working on a comprehensive approach to define parliament’s long-term building policy taking account of the impact of the energy crisis , the rising raw material prices , environmental obligations and new working methods introduced in parliament; calls on parliament’s administration to reflect on the need to acquire or construct new buildings in the future; notes the adoption on 8 march 2021 of an integrated facility management strategy focusing on a life cycle management of parliament’s building portfolio;


### 88. expresses concerns about structural problems in the treves i building; underlines the urgent need for the building to be upgraded to the latest energy and environmental norms; underlines the need for urgent measures to fix the unstable heating system , the lack of air conditioning and toilets for persons with reduced mobility , the poor sound proofing , as well as the sewage problem; ### 88. underlines the need for the trèves i building to be upgraded to the latest energy and environmental norms in line with the renovation plan that dg inlo is currently developing;


### 89. notes the purchase of the treves ii building approved by the bureau on 18 october 2021 , purchased with the intention of allowing the interconnectivity of parliament’s central buildings in brussels , and notes that it will be at the disposal of parliament as from 1 january 2025; is concerned by the poor energy-performance of the building , of which the energy performance certificate indicates an annual primary energy consumption equivalent to class e , and notes that the last renovation of the building dates back to 2000; calls on parliament’s administration to make the necessary adaptations to the applicable energy efficiency regulations in order to improve the building’s energy-performance; ### 89. notes the purchase of the treves ii building approved by the bureau on 18 october 2021 , purchased with the intention of allowing the interconnectivity of parliament’s central buildings in brussels , and notes that it will be at the disposal of parliament as from 1 january 2025; notes that the energy performance certificate indicates an annual primary energy consumption equivalent to class e , and that the last renovation of the building dates back to 2000; calls on parliament’s administration to make the necessary adaptations to the applicable energy efficiency regulations in order to improve the building’s energy-performance;


### 90. notes the architectural competition on the design of the renewal of the spaak building in which the competitors handed over their proposals in january 2021 , the jury analysed the 15 entries and ranked the five laureates in february 2021 and the bureau endorsed the five laureates proposed by the jury at its meeting of 6 july 2022; believes that the current economic context calls for renovation projects to be reconsidered in order to explore money-saving opportunities to bring safe working conditions to members and parliament’s staff without unreasonable budgetary implications; ### 90. notes the architectural competition on the design of the renewal of the spaak building in which the competitors handed over their proposals in january 2021 , the jury analysed the 15 entries and ranked the five laureates in february 2021 and the bureau endorsed the five laureates proposed by the jury at its meeting of 6 july 2022; believes that the necessary steps must be taken to continue , given the deteriorating condition of the building and the end of the life-cycle of the building; recalls the former secretary-general’s explanation that spare parts to maintain the building are not available on the market anymore;


### 91. takes note of the unanimous decision of the bureau of 23 october 2019 to approve the creation of an idea lab with the aim of testing new , innovative solutions in the context of offices and facility management; notes with concern that the decision of the bureau was not based on any specific cost estimate and reminds the bureau of the obligation that each proposal for a decision has to be accompanied by a financial statement of the estimated costs , and that expenditure should be accounted for transparently; welcomes the creation of a permanent laboratory for innovation but considers that the costs need to remain reasonable and justifiable; notes that construction works needed to implement the innovative architectural concept , including the technical equipment and the installation costs , had an additional cost of 2 000 eur/m2 to the “standard” renovation works; notes that to date the constructions works needed to implement the architectural concept amount to eur 663 265 ,55 while the it equipment cost eur 108 104; ### 91. takes note of the unanimous decision of the bureau of 23 october 2019 to approve the creation of an idea lab with the aim of testing new , innovative solutions in the context of offices and facility management; welcomes the announcement of the new secretary-general that each proposal for a decision will again be accompanied by a financial statement of the estimated costs , and that expenditure should be accounted for transparently; welcomes the creation of a permanent laboratory for innovation together with the establishment of a separate budget line but considers that the costs need to remain reasonable and justifiable; notes that construction works needed to implement the innovative architectural concept , including the technical equipment and the installation costs , had an additional cost of 2 000 eur/m2 to the “standard” renovation works which will - however - benefit later renovation work in case of a larger roll-out;


### 92. points out that the idea lab is supposed to be at the disposal of members but regrets that members have never been informed in this regard; questions the rationale behind the selection of the providers and of some of the technical innovations to be tested and regrets that some of the innovations would be too expensive to scale despite their interest; is of the opinion that one of the priorities of the idea lab should be an innovative architectural solution to make better use of the space occupied by the unused showers in the members’ offices; calls on the bureau working group on buildings and parliament’s administration to ensure a greater transparency regarding the budget for the idea lab and to regularly present to the committee on budgetary control the list of innovative solutions , their cost and the feedback produced , as well as the potential saving if implemented; ### 92. points out that the idea lab is supposed to be at the disposal of members and requests that members will be informed in this regard about innovations and tested solutions that will be rolled-out in the future and those that are not pursued any further and for what reasons; questions the rationale behind the selection of the providers and of some of the technical innovations to be tested and regrets that some of the innovations would be too expensive to scale despite their interest; is of the opinion that one of the priorities of the idea lab should be an innovative architectural solution to make better use of the space occupied by the unused showers in the members’ offices; calls on the bureau working group on buildings and parliament’s administration to ensure a greater transparency regarding the budget for the idea lab and to regularly present to the committee on budgetary control the list of innovative solutions , their cost and the feedback produced , as well as the potential saving if implemented;


### 95. notes that the east wing of the adenauer building in luxembourg was completed in 2020 and the large-scale relocation of offices from the schuman building started in 2021; notes that works to build the west wing started in 2021 and draws attention to the low occupancy rate of the buildings; ### 95. notes that the east wing of the adenauer building in luxembourg was completed in 2020 and the large-scale relocation of offices from the schuman building ended in 2022; notes that works to build the west wing started in 2020 and that the office space are almost all allocated to the parliament staff;


### 97. recalls that the technical specifications of the concession contracts provide for the obligation to offer a solution to respond to food intolerances upon advance request; points out that such conditionality is completely unknown to the vast majority of clients and , in any case , clearly insufficient for the service provided in parliament , where hundreds of workers go to canteens and cafeterias at peak hours; reiterates its request that at least one fresh gluten-free meal option is available each day in parliament’s canteens and cafeterias; ### 97. recalls that the technical specifications of the concession contracts provide for the obligation to offer a solution to respond to food intolerances upon advance request; points out that such conditionality is completely unknown to the vast majority of clients and , in any case , clearly insufficient for the service provided in parliament , where hundreds of workers go to canteens and cafeterias at peak hours; calls for more communication and direct information on this issue; reiterates its request that at least one fresh gluten-free meal option is available each day in parliament’s canteens and cafeterias as well as options that take other dietary restrictions clearly into account;


### 106. acknowledges that , following the example of measures taken in many member states and in other union institutions , the proposal to turn off the heating system and let the building drift to a minimal temperature as of thursday evening to monday morning and over the holiday periods would result in significant savings estimated at over eur 2.5 million in total; however , calls on parliament to guarantee an adequate temperature in the parliament’s buildings from mondays to fridays as regular working days; understands the need to reduce energy consumption but calls for heating saving measures to be compatible with staff welfare; ### deleted


### 107. recalls that efficient lighting solutions are an essential factor for the sustainability of buildings; welcomes the fact that the replacement of existing lighting with low-energy led lights is evaluated whenever possible and feasible in parliament’s buildings; regrets that not all offices in parliament’s three places of work are equipped with motion detectors and that it appears that the motion detectors in several offices in the spinelli building do not work correctly; calls on parliament to ensure that fully functioning motion detectors are installed wherever feasible to reduce energy consumption; understands the need to reduce electricity consumption but calls for lighting saving measures to be compatible with staff welfare; ### 107. recalls that efficient lighting solutions are an essential factor for the sustainability of buildings; welcomes the fact that the replacement of existing lighting with low-energy led lights is evaluated whenever possible and feasible in parliament’s buildings; notes that in brussels , not all offices in parliament’s buildings are equipped with motion detectors and that it appears that the motion detectors in several offices in the spinelli building do not work correctly; understands that the areas not equipped are limited and concern buildings rented or awaiting decision on their future use; welcomes the fact that , in strasbourg , all offices are equipped with motion detectors , and that in luxembourg , the new adenauer building is equipped with automatic switch off based on the absence of movement; calls on parliament to ensure that fully functioning motion detectors are installed in brussels as soon as possible wherever feasible to reduce energy consumption; understands the need to reduce electricity consumption but calls for lighting saving measures to be compatible with staff welfare;


### 108. understands that the core business of the service cars is the transport of members , including the journey between brussels and strasbourg; points out , however , the waste of resources resulting from the fact that on average 15% of the seats available in the service fleet were been occupied for that journey in 2021; reiterates its call on parliament’s administration to widen the user group while making sure that members’ seats are secured , i.e. establishing a reserve list and coherent deadlines to confirm the journey; ### 108. understands that the core business of the service cars is the transport of members , including the journey between brussels and strasbourg; points out , however , the waste of resources resulting from the fact that on average 15% of the seats available in the service fleet were been occupied for that journey in 2021;


### 108. understands that the core business of the service cars is the transport of members , including the journey between brussels and strasbourg; points out , however , the waste of resources resulting from the fact that on average 15% of the seats available in the service fleet were been occupied for that journey in 2021; reiterates its call on parliament’s administration to widen the user group while making sure that members’ seats are secured , i.e. establishing a reserve list and coherent deadlines to confirm the journey; ### 108. understands that the core business of the service cars is the transport of members , including the journey between brussels and strasbourg; welcomes the fact that on average 85% of the seats available in the service fleet were occupied for that journey in 2021; reiterates its call on parliament’s administration to widen the user group while making sure that members’ seats are secured , i.e. establishing a reserve list , and coherent deadlines to confirm the journey , giving regular updates on the numbers of seats available;


### 109. welcomes the fact that the brussels site has 138 parking spaces reserved for electric vehicles , each with a charging station , plus 12 units for parliament’s delivery vans; notes that following the latest environmental permit , issued by the local authorities in april 2021 for the spinelli building , a sprinkler system is necessary for this large underground car park equipped with charging stations and it will be installed in 2022 , which will allow for the installation of 20 additional charging stations; ### 109. welcomes the fact that the brussels site has 138 parking spaces reserved for electric vehicles , each with a charging station , plus 12 units for parliament’s delivery vans; notes that following the latest environmental permit , issued by the local authorities in april 2021 for the spinelli building , a sprinkler system is necessary for this large underground car park equipped with charging stations and it will be installed in 2022 , which will allow for the installation of 20 additional charging stations; calls on dg inlo to design and implement a schedule for charging stations to prevent single vehicles from blocking individual spots for long periods of time;


### 113. suggests the creation of a bureau ad-hoc working group to carry out a thorough overhaul of the implementing measures for the statute for members of the european parliament (imms) while striking a balance between the freedom of the exercise of the mandate , the reputational risks to parliament and managerial ethics; strongly recommends that a comprehensive consultation of members is carried out before the end of the current mandate to provide this working group with first-hand information from experienced members on the practical application of the rules governing parliament and the ability to identify inconsistencies such as the fact that the members’ attendance on fridays is not registered in brussels during plenary weeks or even if a parliament’s committee official mission is carried out on thursdays; ### 113. welcomes the creation of a bureau ad-hoc working group to carry out a thorough overhaul of the implementing measures for the statute for members of the european parliament (imms) while striking a balance between the freedom of the exercise of the mandate , the reputational risks to parliament and managerial ethics , following the announcement by the president on 21 november 2022; highlights , that the wg would be tasked to evaluate and review the imms in order to adapt the provisions to the recent legislative developments , new practices of members and the recommendations from the internal auditor while ensuring consistency and legal certainty; highlights , that in its deliberations , the ad-hoc working group shall take duly into account transparency , accountability , simplification and sound financial management of funds made available to members as well as the principle of the independence of the parliamentary mandate; and that any proposed changes to the current rules should avoid creating unnecessary administrative burden for members , their offices and parliament’s services; acknowledges that a consultation of members is carried out to provide this working group with first-hand information from experienced members on the practical application of the rules governing parliament and the ability to identify inconsistencies;


### 114. recalls that in previous discharge resolutions parliament requested a reform of the general expenditure allowance (gea) to make the expenditure of this lump sum more transparent and accountable; notes the announcement at the bureau meeting of 7 march 2022 of the setting up of a bureau ad-hoc working group on the gea , which is tasked with evaluating the operation of the bureau decision of 2 july 2018; observes that the bureau , at is meeting of 17 october 2022 , adopted a set of amendments to the imms clarifying the rules applicable to the entitlement and use of the gea and measures aimed at increasing transparency but believes that this reform does not meet the demands expressed in parliament’s resolution of 26 march 2019 on the 2017 discharge and in subsequent resolutions; ### 114. recalls that in previous discharge resolutions parliament requested a reform of the general expenditure allowance (gea) to make the expenditure of this lump sum more transparent and accountable; welcomes , that following the announcement by the president on 4 april 2022 , the bureau ad-hoc working group on the general expenditure allowance (gea) was established and tasked with carrying out an evaluation of the bureau decision of 2 july 2018 on the gea on the basis of the experience gained during the ninth parliamentary term; highlights , that he ad-hoc working group was asked to take duly into account aspects of transparency , accountability and sound financial management of funds made available to members , bearing in mind the principle of freedom and independence of the parliamentary mandate and the objective to avoid creating unnecessary administrative burdens for members , their offices and parliament’s services; welcomes that on the basis of proposals submitted by the ad-hoc working group , the bureau , at its meeting of 17 october 2022 , adopted a set of amendments to the imms clarifying the rules applicable to the entitlement and use of the gea and measures aimed at increasing transparency;


### 116. is concerned that the actuarial deficit of the voluntary pension fund (vpf) on 31 december 2021 amounted to eur 379 million (compared to eur 371.3 million on 31 december 2020); is concerned that the complete exhaustion is expected by the end of 2024 or 2025 at the latest and that in the meantime the vpf continues to sell assets in order to meet its pension obligations , which probably means that the remaining capital is being reduced; notes that in its judgment of 15 september 2021 in cases t-720/19 to t-725/19 , ashworth and others v parliament3 , the court of justice of the european union (cjeu) concluded that already acquired rights were not impacted by the contested bureau decision of 10 december 2018 and confirmed the bureau's competence to adopt decisions aiming at improving the sustainability of the fund provided that they respect the principle of proportionality; notes that an appeal was lodged before the cjeu against its judgment of the 15 september 2021 and that parliament’s bureau will examine the implications for future proposals for options to improve the sustainability of the fund while reducing parliament`s liability; ### 116. is concerned that the actuarial deficit of the voluntary pension fund (vpf) on 31 december 2021 amounted to eur 379 million (compared to eur 371.3 million on 31 december 2020); is concerned that the complete exhaustion is expected by the end of 2024 or 2025 at the latest and that in the meantime the vpf continues to sell assets in order to meet its pension obligations , which probably means that the remaining capital is being reduced; notes that in its judgment of 15 september 2021 in cases t-720/19 to t-725/19 , ashworth and others v parliament3 , the court of justice of the european union (cjeu) concluded that already acquired rights were not impacted by the contested bureau decision of 10 december 2018 and confirmed the bureau's competence to adopt decisions aiming at improving the sustainability of the fund provided that they respect the principle of proportionality; notes that an appeal was lodged before the cjeu against its judgment of the 15 september 2021 and that parliament’s bureau will examine the implications for future proposals for options to improve the sustainability of the fund while reducing parliament`s liability; calls on the bureau to actively follow-up on finding a feasible , legal and fair solution given the urgency of the matter; calls on the bureau to help clarify the entitlements of members and former members , who receive several pensions due to positions in the eu institutions; highlights the case of former commissioners and requests information if the voluntary pension fund payments can be disbursed in addition to entitlements stemming from their commissioner pension rights and if candidates for commissioner were obliged to disclose this information; asks parliament to clarify if the mutual and partial deduction of pensions is possible;


### 3. notes with concern , from the court’s report , that the agency carried over eur 6 ,6 million (29.9 %) of 2021 commitment appropriations to 2022 , that of that amount , eur 4 ,0 million , or 54 % of operational expenditure , was related to core operational activities under the regulation on wholesale energy market integrity and transparency (remit) , and that high rates of carry-overs contradict the budgetary principle of annuality and suggest structural issues in the implementation of the budget; notes from the agency reply that 2021 was the first year in which the agency collected fees with no prior experience in this domain , that the agency was cautious in contracting its resources and delayed the start of several operational projects planned to be covered by fees until the settlement of the first fees instalment , and that it resulted in a high level of carry-overs from the commitments open balances at year-end; ### 3. notes with concern , from the court’s report , that the agency carried over eur 6 ,6 million (29.9 %) of 2021 commitment appropriations to 2022 , that of that amount , eur 4 ,0 million , or 54 % of operational expenditure , was related to core operational activities under the regulation on wholesale energy market integrity and transparency (remit) , and that high rates of carry-overs contradict the budgetary principle of annuality and suggest structural issues in the implementation of the budget; notes from the agency reply that 2021 was the first year in which the agency collected fees with no prior experience in this domain , that the agency was cautious in contracting its resources and delayed the start of several operational projects planned to be covered by fees until the settlement of the first fees instalment , and that it resulted in a high level of carry-overs from the commitments open balances at year-end; further notes that the court has also reported about high rate of carry-overs in 2020 and 2019 and that the discharge authority asked the agency to resolve the issue with further improving its budget planning and its implementation cycles;


### 5. notes that the agency uses key performance indicators to assess the results of its activities as regards the implementation and objectives of its work programme , and others in relation to the management of human and financial resources , among others; ### 5. notes that the agency uses key performance indicators (kpis) to assess the results of its activities as regards the implementation and objectives of its work programme , and others in relation to the management of human and financial resources , among others; appreciates the kpis fulfilled and the fact that the agency has drawn attention to measures that can improve the efficiency and effectiveness of the agency’s work; however points out to the agency to take note on the indicators that are not achieved or lagging behind;


### 7. notes that , on 31 december 2021 , the establishment plan was 95 ,77 % implemented , with 68 temporary agents appointed out of 71 temporary agents authorised under the union budget (compared to 71 authorised posts in 2020); notes that , in addition , 30 contract agents , 4 seconded national experts , and 10 interim staff worked for the agency in 2021; ### 7. notes that , on 31 december 2021 , the establishment plan was 95 ,77 % implemented , with 68 temporary agents appointed out of 71 temporary agents authorised under the union budget (compared to 71 authorised posts in 2020); notes that , in addition , 30 contract agents , 4 seconded national experts , and 10 interim staff worked for the agency in 2021; highlights that at the end of 2021 23 ,4 % of the agency’s workforce was covered through traineeship programme and interim agency workers and therefore reiterates court’s recommendations on assigning permanent and ongoing tasks to directly employed members of staff;


### 9. notes that the agency has a policy on protecting the dignity of the person and preventing psychological and sexual harassment , and that it is part of the interagency network of confidential counsellors; ### 9. notes that the agency has a policy on protecting the dignity of the person and preventing psychological and sexual harassment , and that it is part of the interagency network of confidential counsellors; notes that there were no reported cases of harassment in 2021 and encourages the agency to continue and develop the work to prevent cases in the future as well;


### 29. notes that a continuity management group (cmg) , composed by the senior management of the agency and responsible for hr , it and security , was established in march 2021 and that the agency began implementing its strategy on the new ways of working as from fall 2021; notes , moreover , that teleworking was the predominant operational mode in order to safeguard the health of staff , that the agency also strived to introduce hybrid methods of work , and that staff presence at the office was limited in line with the safety measures available; ### 29. notes that a continuity management group (cmg) , composed by the senior management of the agency and responsible for hr , it and security , was established in march 2021 and that the agency began implementing its strategy on the new ways of working as from fall 2021; notes , moreover , that teleworking was the predominant operational mode in order to safeguard the health of staff , that the agency also strived to introduce hybrid methods of work , and that staff presence at the office was limited in line with the safety measures available; encourages the agency to better recognize meetings that are most efficient to be held remotely than in-person in the future;


### digitalisation & green transition ### digitalisation & sustainability


### digitalisation and green transition ### digitalisation and sustainability


### 20. calls the agency to continue to develop its synergies (for instance human resources , building management , it services and security) , cooperation and exchange of good practices with other union agencies with a view to improving efficiency; ### 20. calls the agency to continue to develop its synergies (for instance human resources , building management , it services and security) , cooperation and exchange of good practices with other union agencies with a view to improving efficiency; urges the agency to further explore possibilities for extending its working arrangements and resources sharing of overlapping tasks with other union bodies;


### 13. underlines that under the rules of procedure of the board of supervisors , members of the board who have a conflict of interest may not take part in the board’s discussions or vote on the matter in question; notes that however , the member may remain present in the meeting if nobody objects; is concerned that this creates a risk to the board’s independence; calls on the authority to take the necessary steps to avoid any suspicion of conflict of interest , and welcomes the steps taken by the authority to strengthen the independence of members of the board of supervisors , management board and certain board committees by ensuring that members with a conflict of interest do not attend discussions or voting on agenda items on which they are conflicted; ### 13. underlines that under the rules of procedure of the board of supervisors , members of the board who have a conflict of interest may not take part in the board’s discussions or vote on the matter in question; notes that however , the member may remain present in the meeting if nobody objects; is concerned that this creates a risk to the board’s independence; insists that the authority takes the necessary steps to avoid any suspicion of conflict of interest , and welcomes the steps taken by the authority to strengthen the independence of members of the board of supervisors , management board and certain board committees by ensuring that members with a conflict of interest do not attend discussions or voting on agenda items on which they are conflicted;


### 28. notes that during covid times the authority supported teleworking through a wide range of measures (various trainings on self-management skills , mindfulness sessions , wellbeing and sense of belonging activities , respect of the right to disconnect , financial contribution in home offices , development of collaborative tools/social network so that everyone can express and keep informed , staff survey , etc.) that contributed to develop staff autonomy , to increase productivity for certain type of work , to improve technology skills , to further tailor internal communication , to save commuting time , etc.; ### 28. notes that during covid times the authority supported teleworking through a wide range of measures (various trainings on self-management skills , mindfulness sessions , wellbeing and sense of belonging activities , respect of the right to disconnect , financial contribution in home offices , development of collaborative tools/social network so that everyone can express and keep informed , staff survey , etc.) that contributed to develop staff autonomy , to increase productivity for certain type of work , to improve technology skills , to further tailor internal communication , to save commuting time , etc.; encourages the agency to make use of the lessons learned regarding remote and hybrid working methods , in order to better recognize meetings and events that are more efficient to be held remotely than in-person in the future; recalls that the agency achieved favourable results in terms of participation in hybrid events


### 3. notes that the court mentions that their work over many years indicates that overall this spending is low-risk; ### 3. notes that the court mentions that their work over many years indicates that overall this spending is low-risk; however , invites the court to include in the next annual reports more comprehensive data regarding the completion of all requierements necessary for a consistent discharge procedure.


### 4. deplores the remaining lack of diversity , gender and geographical imbalances within the eeas staff; reiterates the importance of ensuring an intersectional distribution , greater diversity , and gender equality , as well as promoting a balance of staff in terms of gender and geographical origin within different categories and grades , particularly at senior management levels; calls on the eeas to significantly improve the representation of women and marginalised groups across all levels and calls on all member states to nominate more women and candidates from marginalised groups to seconded positions in the eeas; draws attention to the remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances; encourages the eeas to create and share guidelines on best practices on the conducting of recruitment procedures in order to ensure diversity , openness , fairness and transparency; ### 4. deplores the remaining lack of diversity , gender and geographical imbalances within the eeas staff; reiterates the importance of providing opportunities for greater diversity , and gender equality , as well as promoting a balance of staff in terms of gender and geographical origin within different categories and grades , particularly at senior management levels; calls on the eeas to significantly improve the representation of women and marginalised groups across all levels and calls on all member states to consider nominating more women and candidates from marginalised groups to seconded positions in the eeas; draws attention to the remaining overrepresentation of some member states’ diplomats among the heads of delegation and calls for further efforts to address those imbalances; encourages the eeas to create and share guidelines on best practices on the conducting of recruitment procedures in order to ensure diversity , openness , fairness and transparency;


### 5. encourages eu delegations to engage with local actors , civil society organisations and social partners in third countries to stimulate social dialogue. ### 5. encourages eu delegations to engage with local actors , civil society organisations and social partners in third countries to stimulate social dialogue and calls on eu delegations to continue their coordinated efforts to increase the visibility of union-funded projects , especially in candidate countries.


### 32. notes that 2021 was marked by a very demanding annual work programme that included work deprioritised in 2020 due to covid-19 impact on the authority’s work; ### 32. notes that 2021 was marked by a very demanding annual work programme that included work deprioritised in 2020 due to covid-19 impact on the authority’s work; encourages the agency to make use of the lessons learned regarding its staff travel , in order to better recognize meetings that are more efficient to be held remotely than in-person in the future;


### 3. notes that the berec office uses key performance indicators (kpis) to assess the implementation of its objectives , including on budget management , gender balance and personal data protection; welcomes that , among the kpis , one is on access to documents processed within 15 working days; notes that kpis on ict system are in place and regrets that the signature of it consultancy contract in support to the development of “berec ict strategy 2022-2025” had to be postponed to 2022 due to the contract unavailability of such services; ### 3. notes that the berec office uses key performance indicators (kpis) to assess the implementation of its objectives , including on budget management , gender balance and personal data protection; welcomes that , among the kpis , one is on access to documents processed within 15 working days; notes that kpis on ict system are in place and regrets that the signature of it consultancy contract in support to the development of “berec ict strategy 2022-2025” had to be postponed to 2022 due to the contract unavailability of such services; appreciates the kpis fulfilled and the fact that the agency has drawn attention to measures that can improve the efficiency and effectiveness of the agency’s work; however points out to the agency to take note on the indicators that are not achieved or lagging behind;


### 6. notes with concern the gender imbalance within the agency’s leadership; notes the gender distribution within the berec office’s senior and middle management members , with 3 out of 4 being men (75 %); further notes the gender distribution within the berec office’s management board , with 21 out of 28 being men (75 %); notes the gender distribution within the berec office’s overall staff , with 23 out of 46 (50 %) being men; calls on the agency to take concrete measures to increase gender balance at all levels of hierarchy as soon as possible and report back to the discharge authority; ### 6. notes with concern the gender imbalance within the agency’s leadership; notes the gender distribution within the berec office’s senior and middle management members , with 3 out of 4 being men (75 %); further notes the gender distribution within the berec office’s management board , with 21 out of 28 being men (75 %); however takes note that at the end of 2021 a good gender balance has been maintained overall within the staff , with 52 % female and 48 % male; calls on the agency to take concrete measures to increase gender balance at all levels of hierarchy as soon as possible and report back to the discharge authority;


### 25. acknowledges the berec office’s efforts to support the berec working groups , including in organising meetings and workshops; notes that in 2021 almost all meetings of the berec working groups were virtual; ### 25. acknowledges the berec office’s efforts to support the berec working groups , including in organising meetings and workshops; notes that in 2021 almost all meetings of the berec working groups were virtual; encourages the agency to make use of the lessons learned regarding remote and hybrid working methods , in order to better recognize meetings and events that are more efficient to be held remotely than in-person in the future; recalls that in total 490 virtual wg meetings took place in 2021 , gathering more than 10 000 participants;


### 3. notes that the court mentions that their work over many years indicates that overall this spending is low-risk; ### 3. notes that the court mentions that their work over many years indicates that overall this spending is low-risk; however , notes that the annual report on the implementation of the eu budget for the 2021financial year does not provide for any relevant information on european ombudsman and invites the court to include in the next annual reports comprehensive data regarding the completion of all requirements necessary for a consistent discharge procedure;


### 1. takes note of the council general approach on the proposal for a regulation of the european parliament and of the council establishing a framework of measures for strengthening europe's semiconductor ecosystem (chips act); ### 1. appreciates note of the council general approach on the proposal for a regulation of the european parliament and of the council establishing a framework of measures for strengthening europe's semiconductor ecosystem (chips act);


### 2. notes from the court of auditors report (’the court’s report‘) that the annual accounts of the joint undertaking present fairly , in all material respects , the financial position of the joint undertaking at 31 december 2021 , the results of its operations , its cash flows and the changes in net assets for the year the ended , in accordance with its financial regulation and with account rules adopted by the commission’s accounting officer; notes , furthermore , that the underlying transactions to the accounts are legal and regular in all material respects; ### 2. welcomes that the annual accounts of the joint undertaking present fairly , in all material respects , the financial position of the joint undertaking at 31 december 2021 , the results of its operations , its cash flows and the changes in net assets for the year the ended , in accordance with its financial regulation and with account rules adopted by the commission’s accounting officer and that the underlying transactions to the accounts are legal and regular in all material respects;


### 13. notes from the court’s report that with the commission’s proposal amending the single basic act2 , the key digital technologies joint undertaking will be transformed into the future chips joint undertaking , with a new remit related to the implementation of the “chips for europe initiative” under the new 2021-2027 mff; notes that , in this context , the joint undertaking will support the development of innovative next-generation semiconductor technologies that should reinforce the eu’s chip-production capability; notes that , according to this proposal , the joint undertaking will implement projects of about eur 10.9 billion under the new 2021-2027 mff and should recruit additional 19 staff members to achieve the planned 50 statutory staff by 2025; notes that , as the ju had only 29 staff members (13 temporary staff and 16 contractual staff) at the end of 2021 , it may face considerable human resources challenges in managing these new recruitments , in addition to the new administrative and operational processes yet to be established; ### 13. notes from the court’s report that with the commission’s proposal amending the single basic act2 , the key digital technologies joint undertaking will be transformed into the future chips joint undertaking , with a new remit related to the implementation of the “chips for europe initiative” under the new 2021-2027 mff; welcomes in this context that the joint undertaking will support the development of innovative next-generation semiconductor technologies that should reinforce the eu’s chip-production capability; notes that , according to this proposal , the joint undertaking will implement projects of about eur 10.9 billion under the new 2021-2027 mff and should recruit additional 19 staff members to achieve the planned 50 statutory staff by 2025; is concerned that , as the ju had only 29 staff members (13 temporary staff and 16 contractual staff) at the end of 2021 , it may face considerable human resources challenges in managing these new recruitments , in addition to the new administrative and operational processes yet to be established;


### 14. notes from the court’s report that administrative agreements concluded by the artemis and eniac joint undertakings with the national funding authorities (nfas) continue to apply following their merger to form the ecsel joint undertaking; notes that , under those agreements , the artemis and eniac joint undertakings’ ex-post audit strategies relied heavily on the nfas to audit project cost claims; notes that the significant variation in the methodologies and procedures used by the nfas does not allow the ecsel joint undertaking to calculate a single reliable weighted error rate or a residual error rate for fp7 payments; notes that as the joint undertaking’s total payments in 2021 to close the remaining fp7 projects only amounted to eur 0.6 million , or 0.4% of the total operational payments , they did not represent a risk of material errors in 2021; ### 14. notes from the court’s report that administrative agreements concluded by the artemis and eniac joint undertakings with the national funding authorities (nfas) continue to apply following their merger to form the ecsel joint undertaking; notes that , under those agreements , the artemis and eniac joint undertakings’ ex-post audit strategies relied heavily on the nfas to audit project cost claims; regrets that the significant variation in the methodologies and procedures used by the nfas does not allow the ecsel joint undertaking to calculate a single reliable weighted error rate or a residual error rate for fp7 payments and that as the joint undertaking’s total payments in 2021 to close the remaining fp7 projects only amounted to eur 0.6 million , or 0.4% of the total operational payments , they did not represent a risk of material errors in 2021;


### 15. notes , from the annual activity report , that for horizon 2020 payments , the common audit service of the commission’s dg rtd carries out the ex-post audits; notes that based on its audit results at the end of 2021 , the joint undertaking reported a representative error rate for horizon 2020 of 2.2% (2.68% in 2020) and a residual error rate of 1.2% (1.25% in 2020); ### 15. notes , from the annual activity report , that for horizon 2020 payments , the common audit service of the commission’s dg rtd carries out the ex-post audits; deplores that based on its audit results at the end of 2021 , the joint undertaking reported a representative error rate for horizon 2020 of 2.2% (2.68% in 2020) and a residual error rate of 1.2% (1.25% in 2020);


### 16. notes that , to assess the operational payment controls of the joint undertaking , the court audited randomly sampled horizon 2020 payments made in 2021 , at the level of the final beneficiaries , to corroborate the ex-post audit error rates (regarding the grant payment transactions tested at the beneficiaries , the reporting threshold for quantifiable errors is 1 % of the audited costs); notes that , in two cases , the court found and quantified errors resulting from personnel costs having been over claimed; ### 16. notes that , to assess the operational payment controls of the joint undertaking , the court audited randomly sampled horizon 2020 payments made in 2021 , at the level of the final beneficiaries , to corroborate the ex-post audit error rates (regarding the grant payment transactions tested at the beneficiaries , the reporting threshold for quantifiable errors is 1 % of the audited costs); regrets that , in two cases , the court found and quantified errors resulting from personnel costs having been over claimed;


### 18. notes that the ecsel joint undertaking has assessed the internal control system during the reporting year and has concluded that it is effective and that the components and principles are present and functioning as intended; ### 18. welcomes that the ecsel joint undertaking has assessed the internal control system during the reporting year and has concluded that it is effective and that the components and principles are present and functioning as intended;


### 1. notes that the report of the court of auditors (the ‘court’s report’) on the annual accounts of the clean hydrogen (clean h2) joint undertaking finds the 2021 annual accounts to present fairly , in all material respects , the financial position of the joint undertaking at 32 december 2021 , the results of its operations , its cash flows , and the changes in net assets for the year then ended , in accordance with its financial regulation and with and with account rules adopted by the commission’s accounting officer; notes , furthermore , from the court’s report that the underlying transactions to the accounts are legal and regular in all material respects; ### 1. welcomes that the report of the court of auditors (the ‘court’s report’) on the annual accounts of the clean hydrogen (clean h2) joint undertaking finds the 2021 annual accounts to present fairly , in all material respects , the financial position of the joint undertaking at 32 december 2021 , the results of its operations , its cash flows , and the changes in net assets for the year then ended , in accordance with its financial regulation and with and with account rules adopted by the commission’s accounting officer and that the underlying transactions to the accounts are legal and regular in all material respects;


### 3. notes that compared to 2020 , the 2021 appropriations decreased by 85% in terms of commitments and by 44% in terms of payments; notes that the decrease in the 2021 budget was due to the lack of calls launched in 2021; notes , in addition , that no pre-financing was planned for 2021; ### 3. notes that compared to 2020 , the 2021 appropriations decreased by 85% in terms of commitments and by 44% in terms of payments; notes that the decrease in the 2021 budget was due to the lack of calls launched in 2021; underlines that no pre-financing was planned for 2021;


### 5. notes , from the court’s report , that , at the end of 2021 , the joint undertaking had committed eur 425.5 million (95%) of eur 450 million of the maximum eu contribution for signed fp7 grants agreements of which around eur 3.0 million (0.7%) remains to be paid in the coming years; notes that private members provided in-kind contributions at the same level; notes that the implementation rate for the joint undertaking’s 2021 payment budget available for fp7 projects was 97.8% (89% in 2020); in , in addition , that the joint undertaking had almost no 2021 operational commitment appropriations as it finished its last call for proposals by the end of 2014; ### 5. notes , from the court’s report , that , at the end of 2021 , the joint undertaking had committed eur 425.5 million (95%) of eur 450 million of the maximum eu contribution for signed fp7 grants agreements of which around eur 3.0 million (0.7%) remains to be paid in the coming years; notes that private members provided in-kind contributions at the same level; notes that the implementation rate for the joint undertaking’s 2021 payment budget available for fp7 projects was 97.8% (89% in 2020) and that in addition , that the joint undertaking had almost no 2021 operational commitment appropriations as it finished its last call for proposals by the end of 2014;


### 7. notes from the court’s report that the level of validated private members’ in-kind contributions for operational activities of eur 38.6 million , is due to the fact that the joint undertaking certifies them later in the horizon 2020 programme , when the final payment for the projects is made and the certificates of financial statement (cfs) are due; notes , in addition , that the private members contributed a total of eur 1 039.0 million in-kind to additional activities as at the end of 2021 , significantly more than the minimum eur 285.0 million set in founding regulation for the entire duration of the horizon 2020; ### 7. notes from the court’s report that the level of validated private members’ in-kind contributions for operational activities of eur 38.6 million , is due to the fact that the joint undertaking certifies them later in the horizon 2020 programme , when the final payment for the projects is made and the certificates of financial statement (cfs) are due; is pleased that the private members contributed a total of eur 1 039.0 million in-kind to additional activities as at the end of 2021 , significantly more than the minimum eur 285.0 million set in founding regulation for the entire duration of the horizon 2020;


### 10. notes , from the annual activity report , that the tender and contract management has been simplified as far as possible by following the interinstitutional procurement procedures launched by the european commission and using the resulting multiannual framework contracts; notes that the joint undertaking cooperates with other joint undertakings on tendering needs in order to minimise the administrative effort; notes that , as in previous years , most of the joint undertaking’s contracting was carried out under existing multiannual framework contracts , except mainly for operational procurement activities; ### 10. welcomes that the tender and contract management has been simplified as far as possible by following the interinstitutional procurement procedures launched by the european commission and using the resulting multiannual framework contracts; notes that the joint undertaking cooperates with other joint undertakings on tendering needs in order to minimise the administrative effort; notes that , as in previous years , most of the joint undertaking’s contracting was carried out under existing multiannual framework contracts , except mainly for operational procurement activities;


### 12. notes , in addition , that the ju join undertaking use of eu sign , a software solution provided by dg informatics , which allows a qualified electronic signature (qes) to be applied to documents; notes that the programme office (po) now applies a qes on its contracts , which facilitates business processes by significantly reducing the time and cost of signing a contract in blue ink; notes , moreover , that qess , if applied using eu sign , are legally binding , as they are compliant with regulation (eu) no 910/2014 (the eidas regulation) for electronic transactions within the eu’s internal market and provides a higher level of technical security; ### 12. appreciates that the ju join undertaking use of eu sign , a software solution provided by dg informatics , which allows a qualified electronic signature (qes) to be applied to documents; notes that the programme office (po) now applies a qes on its contracts , which facilitates business processes by significantly reducing the time and cost of signing a contract in blue ink and moreover , that qess , if applied using eu sign , are legally binding , as they are compliant with regulation (eu) no 910/2014 (the eidas regulation) for electronic transactions within the eu’s internal market and provides a higher level of technical security;


### 16. notes that , in february 2021 , the joint undertaking on boarded sysper , and that throughout the year new modules were added; notes that the use of mission processing system and the feature for the staff evaluations and promotions are expected; notes that the new recruitment tool , systal , was rolled out to the joint undertaking in november 2021 and the next recruitment will be done using this system; ### 16. notes that , in february 2021 , the joint undertaking on boarded sysper , and that throughout the year new modules were added; moreover appreciates the use of mission processing system and the feature for the staff evaluations and promotions are expected; supports the use of the new recruitment tool , systal , that was rolled out to the joint undertaking in november 2021 and the next recruitment will be done using this system and is of the opinion that such tools can help to support the necessary recruitment of highly skilled workers;


### 18. notes that , in 2021 , the internal audit service (ias) accepted an action plan developed by the joint undertaking to address two important recommendations stemming from the ias audit on h2020 grant implementation in the fuel cells and hydrogen (fch 2) joint undertaking and concluded that the action plan is adequate to mitigate the risks identified; ### 18. highlights that , in 2021 , the internal audit service (ias) accepted an action plan developed by the joint undertaking to address two important recommendations stemming from the ias audit on h2020 grant implementation in the fuel cells and hydrogen (fch 2) joint undertaking and concluded that the action plan is adequate to mitigate the risks identified;


### 20. notes , from the court’s report , that for fp7 interim and final payments , the joint undertaking performs ex-post audits at the beneficiaries , whilst for horizon 2020 payments , the common audit service of the commission’s dg rtd is responsible for the ex-post audits; notes that , based on the ex-post audit results available at the end of 2021 , the joint undertaking reported a representative error of 2.0% (1.97% in 2020) and a residual error rate of 1.0% (1 ,01% for 2020) for its fp7 projects , and a representative error rate of 2.16% (same in 2020) and a residual error rate of 1.3% (1.34% for 2020) for horizon 2020 projects (clearings and payments); ### 20. notes , from the court’s report , that for fp7 interim and final payments , the joint undertaking performs ex-post audits at the beneficiaries , whilst for horizon 2020 payments , the common audit service of the commission’s dg rtd is responsible for the ex-post audits; deplores that , based on the ex-post audit results available at the end of 2021 , the joint undertaking reported a representative error of 2.0% (1.97% in 2020) and a residual error rate of 1.0% (1 ,01% for 2020) for its fp7 projects , and a representative error rate of 2.16% (same in 2020) and a residual error rate of 1.3% (1.34% for 2020) for horizon 2020 projects (clearings and payments);


### 21. notes that , to assess the operational payment controls of the joint undertaking , the court audited randomly sampled horizon 2020 payments made in 2021 , at the level of the final beneficiaries , to corroborate the ex-post audit error rates (regarding the grant payment transactions tested at the beneficiaries , the reporting threshold for quantifiable errors is 1% of the audited costs); notes that , in one case , the court found and quantified an error resulting from personnel costs having been over claimed due to a clerical mistake , and in another case , a systemic non-quantifiable control weakness related to the absence of the beneficiary’s validation procedure for the worked hours on the project; ### 21. notes that , to assess the operational payment controls of the joint undertaking , the court audited randomly sampled horizon 2020 payments made in 2021 , at the level of the final beneficiaries , to corroborate the ex-post audit error rates (regarding the grant payment transactions tested at the beneficiaries , the reporting threshold for quantifiable errors is 1% of the audited costs); regrets that , in one case , the court found and quantified an error resulting from personnel costs having been over claimed due to a clerical mistake , and in another case , a systemic non-quantifiable control weakness related to the absence of the beneficiary’s validation procedure for the worked hours on the project;


### 24. notes that conflict of interest procedures were in place for the members of both the fch 2 joint undertaking governing board (gb) and the advisory bodies , and were renewed in december 2021 in the scope of newly adopted rules of procedures of the gb for the clean hydrogen joint undertaking; notes , in addition , that specific measures have been implemented for the prevention and management of conflicts of interest of experts in charge of the evaluation of grant applications and of the review of projects and tenders; ### 24. welcomes that conflict of interest procedures were in place for the members of both the fch 2 joint undertaking governing board (gb) and the advisory bodies , and were renewed in december 2021 in the scope of newly adopted rules of procedures of the gb for the clean hydrogen joint undertaking and that , in addition , specific measures have been implemented for the prevention and management of conflicts of interest of experts in charge of the evaluation of grant applications and of the review of projects and tenders;


### 26. notes that joint undertaking also ensures the implementation of the research community’s common anti-fraud strategy; notes that the main actions derived from the strategy include the organisation of awareness-raising sessions within the joint undertaking and cooperation with olaf (in the case of risk-based audits conducted by the common audit service or outsourced contractors). ### 26. is pleased that joint undertaking also ensures the implementation of the research community’s common anti-fraud strategy; welcomes that the main actions derived from the strategy include the organisation of awareness-raising sessions within the joint undertaking and cooperation with olaf (in the case of risk-based audits conducted by the common audit service or outsourced contractors).


### 1. notes that the report of the court of auditors (the ‘court’) on the joint undertaking’s annual accounts (the “court’s report”) finds the 2021 annual accounts to present fairly , in all material respects , the financial position of the joint undertaking at 31 december 2021 , the results of its operations , its cash flows , and the changes in net assets for the year then ended , in accordance with the joint undertaking’s financial regulations and with accounting rules adopted by the commission’s accounting officer; notes , furthermore , that the underlying transactions to the accounts are legal and regular in all material aspects; ### 1. welcomes that the report of the court of auditors (the ‘court’) on the joint undertaking’s annual accounts (the “court’s report”) finds the 2021 annual accounts to present fairly , in all material respects , the financial position of the joint undertaking at 31 december 2021 , the results of its operations , its cash flows , and the changes in net assets for the year then ended , in accordance with the joint undertaking’s financial regulations and with accounting rules adopted by the commission’s accounting officer and that the underlying transactions to the accounts are legal and regular in all material aspects;


### 9. notes that , regarding the risk identified by the court in 2020 to the achievement of the joint undertaking research and innovation agenda for the horizon 2020 programme , the operational achievements reported in the annual activity report 2021 confirm that , despite the reduction of in-cash contributions from both the joint undertaking’s members (european commission and bio-based industries consortium) , the joint undertaking succeeds in achieving its strategic objectives; notes , in particular , that among the operational highlights reported for 2021 , 41 projects were finalised , with all key performance indicators (kpis) linked to the project performance having been achieved; notes , moreover , that the expected results reported by ongoing projects indicate that the final key performance indicators will significantly exceed the targets set in the strategic and innovation research agenda (sira) of the bio-based and renewable industries for development and growth in europe , which identified the research , demonstration and deployment activities to be carried out by the joint undertaking in the framework of the horizon 2020 programme; ### 9. highlights that , regarding the risk identified by the court in 2020 to the achievement of the joint undertaking research and innovation agenda for the horizon 2020 programme , the operational achievements reported in the annual activity report 2021 confirm that , despite the reduction of in-cash contributions from both the joint undertaking’s members (european commission and bio-based industries consortium) , the joint undertaking succeeds in achieving its strategic objectives; welcomes , in particular , that among the operational highlights reported for 2021 , 41 projects were finalised , with all key performance indicators (kpis) linked to the project performance having been achieved; appreciates , moreover , that the expected results reported by ongoing projects indicate that the final key performance indicators will significantly exceed the targets set in the strategic and innovation research agenda (sira) of the bio-based and renewable industries for development and growth in europe , which identified the research , demonstration and deployment activities to be carried out by the joint undertaking in the framework of the horizon 2020 programme;


### 14. notes that the majority (around 90%) of the validated data reaches scores 1 or 2 (validation scores: 1 , 2 , 3) showing that the key performance indicators framework set for bio-based industries joint undertaking gives a meaningful measure of the outcomes and impacts of the programme; ### 14. points out that the majority (around 90%) of the validated data reaches scores 1 or 2 (validation scores: 1 , 2 , 3) showing that the key performance indicators framework set for bio-based industries joint undertaking gives a meaningful measure of the outcomes and impacts of the programme;


### 17. notes that , in 2021 , the joint undertaking’s efficient performance in core operations continued in respect of the main key performance indicators of horizon 2020 on which the joint undertaking is monitored , confirming the positive trends observed in previous years: time to inform (tti) applicants of call 2020 was met in january 2021 , at 137 days against a target of 153 days (100% on time); time to grant (ttg) for retained proposals of call 2020 was on average 236 days against the target of 245 days and all grant agreements were signed on time (100% on time); time to amend (tta) was 9 days against the target of 45 days (100% on time); time to pay (ttp) for pre-financing of retained proposals from call 2020 was 9.5 days on average against the target of 30 days (100% on time) and for interim and final payments was 66 days on average against the target of 90 days (100% on time); ### 17. is pleased that , in 2021 , the joint undertaking’s efficient performance in core operations continued in respect of the main key performance indicators of horizon 2020 on which the joint undertaking is monitored , confirming the positive trends observed in previous years: time to inform (tti) applicants of call 2020 was met in january 2021 , at 137 days against a target of 153 days (100% on time); time to grant (ttg) for retained proposals of call 2020 was on average 236 days against the target of 245 days and all grant agreements were signed on time (100% on time); time to amend (tta) was 9 days against the target of 45 days (100% on time); time to pay (ttp) for pre-financing of retained proposals from call 2020 was 9.5 days on average against the target of 30 days (100% on time) and for interim and final payments was 66 days on average against the target of 90 days (100% on time);


### 22. notes that , following an observation in the 2020 discharge procedure on procurement , the joint undertaking has implemented all possible measures in order to ensure the broadest competition in its procurement procedures and in compliance with the eu financial regulation; notes , moreover , that the joint undertaking uses etendering to publish its public procurement notices and has implemented all accession requirements for eprocurement solutions (such as esubmission) , planned to be fully integrated into this system by the end of 2022; ### 22. highlights that , following an observation in the 2020 discharge procedure on procurement , the joint undertaking has implemented all possible measures in order to ensure the broadest competition in its procurement procedures and in compliance with the eu financial regulation; welcomes , moreover , that the joint undertaking uses etendering to publish its public procurement notices and has implemented all accession requirements for eprocurement solutions (such as esubmission) , planned to be fully integrated into this system by the end of 2022;


### 23. notes that , following an observation in the 2020 discharge procedure on the lack of a support structure to ensure the psychological well-being of staff , the joint undertaking put in place a series of events to support staff in coping with the challenges imposed by the pandemic; notes , in addition , that best practices and golden working rules have been set up in the preparation of the “return to the office” strategy of the organisation within the framework of new ways of working; ### 23. acknowledges that , following an observation in the 2020 discharge procedure on the lack of a support structure to ensure the psychological well-being of staff , the joint undertaking put in place a series of events to support staff in coping with the challenges imposed by the pandemic and that best practices and golden working rules have been set up in the preparation of the “return to the office” strategy of the organisation within the framework of new ways of working;


### 27. notes that , as was the case last year , there is evidence that the simplifications introduced in horizon 2020 , along with the progressively increasing experience acquired by the major beneficiaries , have positively affected the number and level of errors; notes , however , that beneficiaries still make errors , usually because of a lack of understanding or non-respect of the rules; ### 27. appreciates that , as was the case last year , there is evidence that the simplifications introduced in horizon 2020 , along with the progressively increasing experience acquired by the major beneficiaries , have positively affected the number and level of errors; notes , however , that beneficiaries still make errors , usually because of a lack of understanding or non-respect of the rules;


### 30. notes that , at the end of 2021 a total of 11 risks were identified and described in the risk register with varying degrees of importance , convergence and inter-dependency; notes , moreover , that the risk assessment exercise conducted in 2021 confirmed the trend of previous years and some additional risks were absorbed or reduced by an increased effectiveness of internal controls as well as experience gained in the core activities , such as the horizon 2020 grant planning , processes and systems; ### 30. notes that , at the end of 2021 a total of 11 risks were identified and described in the risk register with varying degrees of importance , convergence and inter-dependency; points out that the risk assessment exercise conducted in 2021 confirmed the trend of previous years and some additional risks were absorbed or reduced by an increased effectiveness of internal controls as well as experience gained in the core activities , such as the horizon 2020 grant planning , processes and systems;


### 31. notes that , regarding management of potential conflicts of interest , the joint undertaking programme office has developed a comprehensive set of rules and procedures that are effectively implemented across its entire governance structure and that specific measures have been implemented for the prevention and management of conflicts of interest of experts in charge of the review of projects and tenders; ### 31. welcomes that , regarding management of potential conflicts of interest , the joint undertaking programme office has developed a comprehensive set of rules and procedures that are effectively implemented across its entire governance structure and that specific measures have been implemented for the prevention and management of conflicts of interest of experts in charge of the review of projects and tenders;


### 32. notes that , in the course of 2021 these controls systems operated effectively , and nothing needs to be reported which may influence the reasonable assurance to be provided by the authorising officer; ### 32. highlights that , in the course of 2021 these controls systems operated effectively , and nothing needs to be reported which may influence the reasonable assurance to be provided by the authorising officer;


### 1. notes that , according to the report of the court of auditors (the ‘court’s report’) , the accounts of the ihi joint undertaking for the year ended in 31 december 2021 present fairly , in all material respects , the financial position of the ihi joint undertaking at 31 december 2021 , the results of its operations , its cash flows , and the changes in its net assets for the year that ended , in accordance with financial regulation and with accounting rules adopted by the commission’s accounting officer; notes , moreover , that , according to the court’s report , the transaction underlying the accounts are legal and regular in all material respects; ### 1. welcomes that , according to the report of the court of auditors (the ‘court’s report’) , the accounts of the ihi joint undertaking for the year ended in 31 december 2021 present fairly , in all material respects , the financial position of the ihi joint undertaking at 31 december 2021 , the results of its operations , its cash flows , and the changes in its net assets for the year that ended , in accordance with financial regulation and with accounting rules adopted by the commission’s accounting officer; highlights , moreover , that , according to the court’s report , the transaction underlying the accounts are legal and regular in all material respects;


### 3. notes , from the court’s report , that the joint undertaking’s achievement of members’ contribution targets is relatively low; notes , however , that this is due to the long project duration required by the nature of the joint undertaking’s research in the area of innovative health , and the scale of global consortia implementing projects; notes that the joint undertaking still has to pay eur 84.3 million for ongoing fp7 projects in the coming years; ### 3. is concerned that the joint undertaking’s achievement of members’ contribution targets is relatively low; notes , however , that this is due to the long project duration required by the nature of the joint undertaking’s research in the area of innovative health , and the scale of global consortia implementing projects; notes that the joint undertaking still has to pay eur 84.3 million for ongoing fp7 projects in the coming years;


### 4. notes , therefore , that the increasing number of ongoing projects from multiple mff programmes being implemented simultaneously presents the risk that administrative resources needed for the efficient management of these funds , may not be sufficient; notes , from the follow-up on the 2020 discharge , that the joint undertaking has taken action to address this issue and will report on details of the process in the consolidated annual activity report for 2022; ### 4. draws attention to the fact that the increasing number of ongoing projects from multiple mff programmes being implemented simultaneously presents the risk that administrative resources needed for the efficient management of these funds , may not be sufficient; is pleased that the follow-up on the 2020 discharge has led to actions addressing this issue and that the joint undertaking will report on details of the process in the consolidated annual activity report for 2022;


### 7. notes , that the implementation rate for the joint undertaking’s 2021 payment budget available for horizon 2020 projects was 97%; notes , furthermore , that the joint undertaking had almost no 2021 operational commitment appropriations , given that the regulation for imi2 required that all commitments be made before the end of 2020 , and the ihi regulation only came into force at the end of the year , no calls were launched in 2021; ### 7. underlines that the implementation rate for the joint undertaking’s 2021 payment budget available for horizon 2020 projects was 97% and that the joint undertaking had almost no 2021 operational commitment appropriations , given that the regulation for imi2 required that all commitments be made before the end of 2020 , and the ihi regulation only came into force at the end of the year , no calls were launched in 2021;


### 9. notes that joint undertaking’s projects have generated 275 assets that completed a significant milestone during the project lifecycle (the target was 50); notes that those assets include , amongst others , tools , methodologies , processes , services , training materials; notes that examples of milestones are key clinical trial phases , animal models , prototypes , commercialisation , patents , publications; notes , moreover , that industry participants in many of the joint undertaking’s projects are making use of new tools and processes generated by the projects , such as animal models , standards , biomarkers , standard operating procedures (sops) , use of screening platforms , clinical trial networks; ### 9. notes with appreciation that joint undertaking’s projects have generated 275 assets that completed a significant milestone during the project lifecycle (the target was 50); notes that those assets include , amongst others , tools , methodologies , processes , services , training materials; notes that examples of milestones are key clinical trial phases , animal models , prototypes , commercialisation , patents , publications; notes , moreover , that industry participants in many of the joint undertaking’s projects are making use of new tools and processes generated by the projects , such as animal models , standards , biomarkers , standard operating procedures (sops) , use of screening platforms , clinical trial networks;


### 10. notes , as regards visibility , that the joint undertaking continued to demonstrate the eu added value through assertive communication to target audiences with emphasis on the openness , transparency , relevance , and coherence of joint undertaking’s activities; notes that it continued to disseminate the project results and success stories by boosting the diversity of their output to include over 100 written articles in different styles as well as short , accessible videos for promotion via social media; notes , in addition , that all imi project factsheets were added to the newly created ihi website , to facilitate their promotion in the future; ### 10. highlights that , as regards visibility , the joint undertaking continued to demonstrate the eu added value through assertive communication to target audiences with emphasis on the openness , transparency , relevance , and coherence of joint undertaking’s activities; notes that it continued to disseminate the project results and success stories by boosting the diversity of their output to include over 100 written articles in different styles as well as short , accessible videos for promotion via social media and that in addition all imi project factsheets were added to the newly created ihi website , to facilitate their promotion in the future; encourages to share any successful visibility strategies with other joint undertakings in order to present their added-value to citizens;


### 12. notes , from the annual activity report , that the continuous improvements in the project management workflow and the coordinated effort made by the staff overcame the difficulties linked to the covid-19 pandemic period , ensuring business continuity and resulting in a considerable 96.04 % of operational budget execution in 2021; ### 12. appreciates that the continuous improvements in the project management workflow and the coordinated effort made by the staff overcame the difficulties linked to the covid-19 pandemic period , ensuring business continuity and resulting in a considerable 96.04 % of operational budget execution in 2021;


### 15. notes that , given the multi-annual nature of both programmes and individual research projects , the residual error rate calculated on the duration of the programme provides the most meaningful indication of the financial impact of errors; notes that it takes into account the corrections made by the joint undertaking and the fact that the joint undertaking extrapolates the systematic findings of the audits , significantly increasing the cleaning effect of audits; notes , moreover , as the programmes advance , beneficiaries learn from their errors; notes that drawing from the lessons learned from the audit findings , the joint undertaking also works continuously to better inform beneficiaries of any pitfalls to help them report their costs correctly consequently preventing errors; ### 15. notes that , given the multi-annual nature of both programmes and individual research projects , the residual error rate calculated on the duration of the programme provides the most meaningful indication of the financial impact of errors and that it takes into account the corrections made by the joint undertaking and the fact that the joint undertaking extrapolates the systematic findings of the audits , significantly increasing the cleaning effect of audits; highlights , moreover , that as the programmes advance , beneficiaries learn from their errors and that drawing from the lessons learned from the audit findings , the joint undertaking also works continuously to better inform beneficiaries of any pitfalls to help them report their costs correctly consequently preventing errors;


### 19. notes , moreover , that regular information on fraud-related risks and on the procedures to be used in case of suspicion of fraud/irregularities was communicated to the whole staff and that attention was given to cross-sectional issues such as risks linked with conflict of interest , delegation of authority , and segregation of duties. ### 19. welcomes , moreover , that regular information on fraud-related risks and on the procedures to be used in case of suspicion of fraud/irregularities was communicated to the whole staff and that attention was given to cross-sectional issues such as risks linked with conflict of interest , delegation of authority , and segregation of duties.


### 3. notes that the court mentions that the work carried out over many years indicates that mff heading 7 concerns an overall low-risk spending; ### 3. notes that the court mentions that the work carried out over many years indicates that mff heading 7 concerns an overall low-risk spending; however , notes that the annual report on the implementation of the eu budget for the 2021financial year does not provide for any relevant information on cor and invites the court to include in the next annual reports comprehensive data regarding the completion of all requirements necessary for a consistent discharge procedure;


### 1. notes that the report of the court of auditors (the ‘court’) on the joint undertaking’s annual accounts for the financial year of 2021 (the ‘court’ s report’) finds the annual accounts to present fairly , in all material respects , its financial position at 31 december 2021and the results of its operations , its cash flows , and the changes in net assets for the year then ended , in accordance with its financial regulation and with the accounting rules adopted by the commission’s accounting officer; note , in addition , that the underlying transitions to the accounts for the financial year 2021 are , in all material respects , legal and regular; ### 1. welcomes that the report of the court of auditors (the ‘court’) on the joint undertaking’s annual accounts for the financial year of 2021 (the ‘court’ s report’) finds the annual accounts to present fairly , in all material respects , its financial position at 31 december 2021and the results of its operations , its cash flows , and the changes in net assets for the year then ended , in accordance with its financial regulation and with the accounting rules adopted by the commission’s accounting officer; highlights , in addition , that the underlying transitions to the accounts for the financial year 2021 are , in all material respects , legal and regular;


### 2. notes , however , that the court’s report draws attention to the fact that the joint undertaking’s annual accounts for the financial year 2021 disclose the joint undertaking estimate of the total cost for completing its delivery obligations for the iter project , assessed at €18.3 billion (in 2021 values) and to the fact that changes in key assumptions for the estimate and risk exposure could lead to significant costs increases and/or to further delays in the implementation of the iter project; ### 2. regrets , however , that the court’s report draws attention to the fact that the joint undertaking’s annual accounts for the financial year 2021 disclose the joint undertaking estimate of the total cost for completing its delivery obligations for the iter project , assessed at €18.3 billion (in 2021 values) and to the fact that changes in key assumptions for the estimate and risk exposure could lead to significant costs increases and/or to further delays in the implementation of the iter project;


### 5. points out that changes in key assumptions for the above estimate and in risk exposure may lead to further cost increases and projects delays and , for 2021 considers that , based on the court’s report , special attention should be paid to some events that may have a significant impact on the estimate at completion; ### 5. points out that changes in key assumptions for the above estimate and in risk exposure may lead to further cost increases and projects delays and , for 2021 considers that , based on the court’s report , special attention should be paid to some events that may have a significant impact on the estimate at completion; underlines that in the event of delivery problems resulting in the lack of crucial components for the continuation of the project , alternative supply streams should be explored;


### 7. notes , that the iter council , in the first quarter of 2023 , plans to adopt a new iter baseline , setting out the calendar for certain achievements , which will significantly push back the dates when it expects to accomplish key milestones and consequently impact the estimate at completion; ### 7. notes , that the iter council , in the first quarter of 2023 , plans to adopt a new iter baseline , setting out the calendar for certain achievements , which will significantly push back the dates when it expects to accomplish key milestones and consequently impact the estimate at completion; calls on the joint undertaking to report on the outcome and the expected delays as well as the consequences for the completion of the project;


### 9. notes in regard to the cost estimate for the hot cell complex that it has not been revised , and that the current maturity stage of the iter-io design requirements does not allow the joint undertaking to prepare a reliable cost estimate; ### 9. calls on the joint undertaking to revise the cost estimate for the hot cell complex , in order to allow - in line with the current maturity stage of the iter-io design requirements - the preparation of a reliable cost estimate;