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having regard to the final annual accounts of the Europe’s Rail Joint Undertaking for the financial year 2021,

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having regard to the Court of Auditors’ annual report on the EU Joint Undertakings for the financial year 2021, together with the Joint Undertakings’ replies (1),

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having regard to the statement of assurance (2) as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2021, pursuant to Article 287 of the Treaty on the Functioning of the European Union,

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having regard to the Council’s recommendation of 28 February 2023 on discharge to be given to the Joint Undertaking in respect of the implementation of the budget for the financial year 2021 (06252/2023 – C9-0115/2023),

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having regard to Article 319 of the Treaty on the Functioning of the European Union,

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having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (3), and in particular Article 71 thereof,

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having regard to Council Regulation (EU) No 642/2014 of 16 June 2014 establishing the Shift2Rail Joint Undertaking (4), and in particular Article 12 thereof,

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having regard to Council Regulation (EU) 2021/2085 of 19 November 2021 establishing the Joint Undertakings under Horizon Europe and repealing Regulations (EC) No 219/2007, (EU) No 557/2014, (EU) No 558/2014, (EU) No 559/2014, (EU) No 560/2014, (EU) No 561/2014 and (EU) No 642/2014 (5), and in particular Article 26 thereof,

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having regard to Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council (6),

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having regard to Rule 100 of and Annex V to its Rules of Procedure,

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having regard to the opinion of the Committee on Transport and Tourism,

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having regard to the report of the Committee on Budgetary Control (A9-0090/2023),