Regulation (EU) 2016/794 of the European Parliament and of the CouncilShow full title

CHAPTER X FINANCIAL PROVISIONS

Article 57 Budget

1. Estimates of all revenue and expenditure for Europol shall be prepared each financial year, which shall correspond to the calendar year, and shall be shown in Europol's budget.

2. Europol's budget shall be balanced in terms of revenue and of expenditure.

3. Without prejudice to other resources, Europol's revenue shall comprise a contribution from the Union entered in the general budget of the Union.

4. Europol may benefit from Union funding in the form of delegation agreements or ad hoc grants in accordance with its financial rules referred to in Article 61 and with the provisions of the relevant instruments supporting the policies of the Union.

5. Europol's expenditure shall include staff remuneration, administrative and infrastructure expenses, and operating costs.

6. Budgetary commitments for actions relating to large-scale projects extending over more than one financial year may be broken down into several annual instalments.

Article 58 Establishment of the budget

1. Each year the Executive Director shall draw up a draft statement of estimates of Europol's revenue and expenditure for the following financial year, including an establishment plan, and shall send it to the Management Board.

2. The Management Board shall, on the basis of the draft statement of estimates, adopt a provisional draft estimate of Europol's revenue and expenditure for the following financial year and shall send it to the Commission by 31 January each year.

3. The Management Board shall send the final draft estimate of Europol's revenue and expenditure, which shall include a draft establishment plan, to the European Parliament, the Council and the Commission by 31 March each year.

4. The Commission shall send the statement of estimates to the European Parliament and the Council, together with the draft general budget of the Union.

5. On the basis of the statement of estimates, the Commission shall enter in the draft general budget of the Union the estimates that it considers necessary for the establishment plan and the amount of the contribution to be charged to the general budget, which it shall place before the European Parliament and the Council in accordance with Articles 313 and 314 TFEU.

6. The European Parliament and the Council shall authorise the appropriations for the contribution from the Union to Europol.

7. The European Parliament and the Council shall adopt Europol's establishment plan.

8. Europol's budget shall be adopted by the Management Board. It shall become final following the final adoption of the general budget of the Union. Where necessary, it shall be adjusted accordingly.

9. For any building projects likely to have significant implications for Europol's budget, Delegated Regulation (EU) No 1271/2013 shall apply.

Article 59 Implementation of the budget

1. The Executive Director shall implement Europol's budget.

2. Each year the Executive Director shall send to the European Parliament and the Council all information relevant to the findings of any evaluation procedures.

Article 60 Presentation of accounts and discharge

1. Europol's accounting officer shall send the provisional accounts for the financial year (year N) to the Commission's accounting officer and to the Court of Auditors by 1 March of the following financial year (year N + 1).

2. Europol shall send a report on the budgetary and financial management for year N to the European Parliament, the Council and the Court of Auditors by 31 March of year N + 1.

3. The Commission's accounting officer shall send Europol's provisional accounts for year N, consolidated with the Commission's accounts, to the Court of Auditors by 31 March of year N + 1.

4. On receipt of the Court of Auditors' observations on Europol's provisional accounts for year N pursuant to Article 148 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council(1), Europol's accounting officer shall draw up Europol's final accounts for that year. The Executive Director shall submit them to the Management Board for an opinion.

5. The Management Board shall deliver an opinion on Europol's final accounts for year N.

6. Europol's accounting officer shall, by 1 July of year N + 1, send the final accounts for year N to the European Parliament, the Council, the Commission, the Court of Auditors and national parliaments, together with the Management Board's opinion referred to in paragraph 5.

7. The final accounts for year N shall be published in the Official Journal of the European Union by 15 November of year N + 1.

8. The Executive Director shall send to the Court of Auditors, by 30 September of year N + 1, a reply to the observations made in its annual report. He or she shall also send the reply to the Management Board.

9. The Executive Director shall submit to the European Parliament, at the latter's request, any information required for the smooth application of the discharge procedure for year N, as laid down in Article 109(3) of Delegated Regulation (EU) No 1271/2013.

10. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of year N + 2, grant a discharge to the Executive Director in respect of the implementation of the budget for year N.

Article 61 Financial rules

1. The financial rules applicable to Europol shall be adopted by the Management Board after consultation with the Commission. They shall not depart from Delegated Regulation (EU) No 1271/2013 unless such a departure is specifically required for the operation of Europol and the Commission has given its prior consent.

2. Europol may award grants related to the fulfilment of tasks as referred to in Article 4.

3. Europol may award grants without a call for proposals to Member States for performance of their cross-border operations and investigations and for the provision of training relating to the tasks referred to in points (h) and (i) of Article 4(1).

4. In respect of the financial support to be given to joint investigation teams' activities, Europol and Eurojust shall jointly establish the rules and conditions upon which applications for such support are to be processed.

(1)

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).