# L_2016333EN.01005601.xml

| 8.12.2016 | EN | Official Journal of the European Union | L 333/56 |
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8.12.2016

EN

Official Journal of the European Union

L 333/56

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RESOLUTION (EU) 2016/2155 OF THE EUROPEAN PARLIAMENT

of 27 October 2016

with observations forming an integral part of the decision on discharge in respect of the implementation of the budget for the ENIAC Joint Undertaking for the financial year 2014

THE EUROPEAN PARLIAMENT,

| — | having regard to its decision on discharge in respect of the implementation of the budget of the ENIAC Joint Undertaking for the financial year 2014, |
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having regard to its decision on discharge in respect of the implementation of the budget of the ENIAC Joint Undertaking for the financial year 2014,

| — | having regard to Rule 94 of and Annex V to its Rules of Procedure, |
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having regard to Rule 94 of and Annex V to its Rules of Procedure,

| — | having regard to the second report of the Committee on Budgetary Control (A8-0264/2016), |
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having regard to the second report of the Committee on Budgetary Control (A8-0264/2016),

| A. | whereas the ENIAC Joint Undertaking (the ‘Joint Undertaking’) was set up on 20 December 2007 for a period of 10 years to establish and implement a research agenda for the development of key competences for nanoelectronics across different application areas, |
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A.

whereas the ENIAC Joint Undertaking (the ‘Joint Undertaking’) was set up on 20 December 2007 for a period of 10 years to establish and implement a research agenda for the development of key competences for nanoelectronics across different application areas,

| B. | whereas the Joint Undertaking was granted financial autonomy in July 2010, |
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B.

whereas the Joint Undertaking was granted financial autonomy in July 2010,

| C. | whereas the founding members of the Joint Undertaking are the Union, represented by the Commission, Belgium, Germany, Estonia, Ireland, Greece, Spain, France, Italy, the Netherlands, Poland, Portugal, Sweden and the United Kingdom, and the Association for European Nanoelectronics Activities (‘Aeneas’), |
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C.

whereas the founding members of the Joint Undertaking are the Union, represented by the Commission, Belgium, Germany, Estonia, Ireland, Greece, Spain, France, Italy, the Netherlands, Poland, Portugal, Sweden and the United Kingdom, and the Association for European Nanoelectronics Activities (‘Aeneas’),

| D. | whereas the maximum contribution for the period of 10 years from the Union to the Joint Undertaking is EUR 450 000 000, to be paid from the budget of the seventh research framework programme, |
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D.

whereas the maximum contribution for the period of 10 years from the Union to the Joint Undertaking is EUR 450 000 000, to be paid from the budget of the seventh research framework programme,

| E. | whereas Aeneas is to make a maximum contribution of EUR 30 000 000 to the Joint Undertaking's running costs and the Member States are to make in-kind contributions to the running costs and to provide financial contributions of at least 1,8 times the Union contribution, |
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E.

whereas Aeneas is to make a maximum contribution of EUR 30 000 000 to the Joint Undertaking's running costs and the Member States are to make in-kind contributions to the running costs and to provide financial contributions of at least 1,8 times the Union contribution,

| F. | whereas the Joint Undertaking and the Artemis Joint Undertaking (‘Artemis’) were merged to create the Electronic Components and Systems for European leadership Joint Technology Initiative (‘ECSEL JTI’), which started its activities in June 2014 and will run for 10 years, |
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F.

whereas the Joint Undertaking and the Artemis Joint Undertaking (‘Artemis’) were merged to create the Electronic Components and Systems for European leadership Joint Technology Initiative (‘ECSEL JTI’), which started its activities in June 2014 and will run for 10 years,

Budgetary and financial management

Budgetary and financial management

| 1. | Acknowledges the fact that the Joint Undertaking's accounts for the period 1 January 2014 to 26 June 2014 present fairly, in all material respects, its financial position on 26 June 2014 and the results of its operations and cash flows for the period then ended, in accordance with the provisions of its financial rules and the accounting rules adopted by the Commission's accounting officer; |
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1.

Acknowledges the fact that the Joint Undertaking's accounts for the period 1 January 2014 to 26 June 2014 present fairly, in all material respects, its financial position on 26 June 2014 and the results of its operations and cash flows for the period then ended, in accordance with the provisions of its financial rules and the accounting rules adopted by the Commission's accounting officer;

| 2. | Is concerned that the Court of Auditors, in its report on the annual accounts of the Joint Undertaking for the period 1 January to 26 June 2014 (the ‘Court's report’) issued a qualified opinion for the fourth consecutive year regarding the regularity and legality of the underlying transactions on the grounds that the administrative agreements signed with the national funding authorities (the ‘NFAs’) regarding audit of project cost claims do not include practical arrangements for ex post audits; |
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2.

Is concerned that the Court of Auditors, in its report on the annual accounts of the Joint Undertaking for the period 1 January to 26 June 2014 (the ‘Court's report’) issued a qualified opinion for the fourth consecutive year regarding the regularity and legality of the underlying transactions on the grounds that the administrative agreements signed with the national funding authorities (the ‘NFAs’) regarding audit of project cost claims do not include practical arrangements for ex post

| 3. | Notes that, according to the Court's report, the Joint Undertaking did not assess the quality of the audit reports received from the NFAs concerning the costs related to completed projects; notes furthermore that, after an assessment of the audit strategies of three of the NFAs, it was not possible to conclude whether ex post audits are functioning effectively due to different methodologies used by the NFAs which did not allow the Joint Undertaking to calculate either a weighted error rate or a residual rate error; notes also that ECSEL JTI confirmed that its extensive assessment of the national assurance systems concluded that they can provide reasonable protection of the financial interests of the Joint Undertakings' members; |
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3.

Notes that, according to the Court's report, the Joint Undertaking did not assess the quality of the audit reports received from the NFAs concerning the costs related to completed projects; notes furthermore that, after an assessment of the audit strategies of three of the NFAs, it was not possible to conclude whether ex post

| 4. | Notes that the ECSEL JTI invited NFAs to produce evidence that the implementation of the national procedures provide a reasonable assurance of the legality and regularity of transactions and notes that, by the deadline of 30 June 2016, 76 % of the NFAs so invited, representing 96,79 % of the total spending of Artemis and the Joint Undertaking, submitted the documents required and confirmed that the implementation of the national procedures provides a reasonable assurance of the legality and regularity of transactions; |
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4.

Notes that the ECSEL JTI invited NFAs to produce evidence that the implementation of the national procedures provide a reasonable assurance of the legality and regularity of transactions and notes that, by the deadline of 30 June 2016, 76 % of the NFAs so invited, representing 96,79 % of the total spending of Artemis and the Joint Undertaking, submitted the documents required and confirmed that the implementation of the national procedures provides a reasonable assurance of the legality and regularity of transactions;

| 5. | Takes note of the fact that, according to the Court's report, the Joint Undertaking's final budget for the financial year 2014 included commitment appropriations of EUR 2 356 000 and payment appropriations of EUR 76 500 250; |
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5.

Takes note of the fact that, according to the Court's report, the Joint Undertaking's final budget for the financial year 2014 included commitment appropriations of EUR 2 356 000 and payment appropriations of EUR 76 500 250;

| 6. | Acknowledges that, according to the Joint Undertaking, national assurance procedures have been surveyed up to April 2015 for countries receiving 54,2 % of the Joint Undertaking's grants; commends the intention of the Joint Undertaking to continue that exercise by covering up to 92,7 % of the total Joint Undertaking's grants allocated; welcomes the Joint Undertaking's confirmation that the national procedures provide reasonable assurance of the legality and regularity of the underlying transactions. |
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6.

Acknowledges that, according to the Joint Undertaking, national assurance procedures have been surveyed up to April 2015 for countries receiving 54,2 % of the Joint Undertaking's grants; commends the intention of the Joint Undertaking to continue that exercise by covering up to 92,7 % of the total Joint Undertaking's grants allocated; welcomes the Joint Undertaking's confirmation that the national procedures provide reasonable assurance of the legality and regularity of the underlying transactions.

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