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Annual report on implementation of the EU budget for the financial year 2023 by European Court of Auditors

Published on | 1 month ago

Programmes Horizon Europe HorizonEU L+F Horizon 2020

The European Court of Auditors (ECA) audits the revenue and expenditure of the EU budget and delivers its opinion on the extent to which the annual accounts are reliable, and income and spending comply with the rules and regulations. This year it includes findings from Horizon 2020 audits but also from some Horizon Europe audits.

In chapter 5 (Single market, innovation and digital) the report contains the findings of ECA regarding personnel cost in research expenditure, and elaborates a.o. issues on daily rate calculations of Horizon Europe projects.  ECA formulates already some recommendations towards daily rate, as  eg. demanding by mid 2025 measures to enhance beneficiaries' compliance with the daily rate rules, clarification of the rules and methods for calculating the daily rate. In annexes of chapter 5 ECA recommends that experts should be required to document their assessment of the personnel cost calculation by end of 2024.  The last chapter contains the replies of the European Commission, regarding Horizon 2020 and Horizon Europe from p. 441 onwards. 

While Digital Europe as a quite new programme does not yet figure in this year’s report, the findings made for Horizon Europe can also be useful for Digital Europe applicants to consider when preparing their proposal and managing their projects.

 

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Testimonial

image of SAPHIRe - Securing the Adoption of Personalised Medicin in Regions

SAPHIRe - Securing the Adoption of Personalised Medicin in Regions

The Department of Economy, Science and Innovation of the Flemish government coordinates the Horizon 2020 Coordination and Support Action SAPHIRe, which started on 1 December 2018. The aim of the project is to secure the adoption of personalised medicine in all European regions, including sparsely populated and remote regions and regions with different innovation capacities. 

The activities of SAPHIRe are complementary to the smart specialisation partnership on personalised medicine – S3P4PM, which is also coordinated by the Department of Economy, Science and Innovation.