Horner: FIA cost cap audit a full colonoscopy

Red Bull were found guilty of violating the F1 cost cap of the 2021 season, around the same time last year, and were slapped with a hefty fine, $7-Million, along with a 10% reduction in their wind tunnel development time, which was added to the mandated reduction due to the sliding scale set by the rules whereby the higher the team finishes in the Constructors' Championship, the less wind tunnel time they are allowed.

But RED Bull have enjoyed arguably their strongest F1 season in 2023, beaten only once by Ferrari's Carlos Sainz in Singapore, with both Title already in the bag, despite their penalty.

But speaking to the media in Mexico, Horner insisted the impact of the penalty is yet to be seen, he said: "Certainly, you've not seen the full impact yet because it obviously has compromised the amount of development that we've been able to do this year and we've had to apply.

"Thankfully, we came out with a very strong car at the beginning of the year and we've been able to apply most of that development time, from quite early in the season, to next year's car. So that's been important," he claimed.

As for the cost cap process and its governance, the Briton added: "I think the process of the cost cap is evolving. It's a very complex set of regulations that have evolved and the degree of scrutiny this year was phenomenal, in terms of the rigour that the FIA went to.

"It was a full colonoscopy that we experienced during the summer," he revealed. "And I think that the FIA are learning as well from their side, and the rules have evolved.

"Of course, every company is structured in a slightly different way as well which adds to the complexity, whether you've got subsidiary accounts or what your reporting group is for example, and so that has a bearing as well, so it's a very complex set of regs.

"I think the FIA have actually done a pretty decent job from what we've seen over the last 12 months," Horner concluded.