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

Published on | 8 months 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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EITHOS - European Identity Theft Observatory System

The EITHOS project, funded under Horizon Europe Cluster 3 call “Online identity theft is countered”, aims to develop a “European Identity Theft Observatory System” (EITHOS). The system will provide easy access to information and intelligence about previous and current identity theft related trends to empower EU citizens, Law Enforcements Agencies (LEAs), and policy makers to further contribute to the prevention, detection, and investigation of crimes related to online identity theft. The Cyber and Data Security Lab (CDSL), part of the Law, Science, Technology and Society (LSTS) Research Group at Vrije Universiteit Brussel (VUB), is one of the 12 partners in the EITHOS consortium, contributing its vast expertise on legal aspects of data protection, cybersecurity and information security law and policy.