Regulation (EU) 2015/2219 of the European Parliament and of the CouncilDangos y teitl llawn

CHAPTER IV U.K. FINANCIAL PROVISIONS

Article 17 U.K. Budget

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

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

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

4. CEPOL 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 21 and with the provisions of the relevant instruments supporting the policies of the Union. Without prejudice to the principle of prohibition of double financing laid down in Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council(1) (‘Financial Regulation’), CEPOL may manage dedicated Union funds to perform specific activities within the scope of its objectives and tasks.

5. CEPOL'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 18 U.K. Establishment of the budget

1. Each year, the Executive Director shall draw up a draft statement of estimates of CEPOL'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 CEPOL'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 CEPOL's revenue and expenditure to the Commission by 31 March each year.

4. The Commission shall send the statement of estimates to the European Parliament and to 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 subsidy 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 CEPOL.

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

8. CEPOL'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 project likely to have significant implications for CEPOL's budget, Commission Delegated Regulation (EU) No 1271/2013(2) shall apply.

Article 19 U.K. Implementation of the budget

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

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

Article 20 U.K. Presentation of accounts and discharge

1. CEPOL'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. CEPOL 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 CEPOL'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 CEPOL's provisional accounts for year N pursuant to Article 148 of Financial Regulation, CEPOL's accounting officer shall draw up CEPOL'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 CEPOL's final accounts for year N.

6. CEPOL'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 and the Court of Auditors, 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 a reply to its observations by 30 September of year N + 1. The Executive Director shall also send this 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, in accordance with Article 165(3) of the Financial Regulation.

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 21 U.K. Financial rules

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

2. In duly justified cases and with the prior approval of the Management Board, CEPOL may award grants without an open call for proposals to Member States for providing training relating to the tasks referred to in Article 4(2) and (4).

(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).

(2)

Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 328, 7.12.2013, p. 42).