http://www.legislation.gov.uk/eur/2013/526/article/21/2013-05-21Regulation (EU) No 526/2013 of the European Parliament and of the Council of 21 May 2013 concerning the European Union Agency for Network and Information Security (ENISA) and repealing Regulation (EC) No 460/2004 (Text with EEA relevance) (repealed)Regulation (EU) No 526/2013 of the European Parliament and of the Council (repealed)Regulation (EU) No 526/2013 of the European Parliament and of the Council of 21 May 2013 concerning the European Union Agency for Network and Information Security (ENISA) and repealing Regulation (EC) No 460/2004 (Text with EEA relevance) (repealed)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013R0526texttext/xmlen2013-05-21 SECTION 4 <Strong>FINANCIAL PROVISIONS</Strong> Implementation of the budget Article 21 1 The Executive Director shall be responsible for the implementation of the Agency’s budget. 2 The Commission’s internal auditor shall exercise the same powers over the Agency as over Commission departments. 3 By 1 March following each financial year (1 March of year N + 1), the Agency’s accounting officer shall send the provisional accounts to the Commission’s accounting officer together with a report on the budgetary and financial management for that financial year. The Commission’s accounting officer shall consolidate the provisional accounts of the institutions and decentralised bodies in accordance with Article 147 of the Financial Regulation. 4 By 31 March of year N + 1, the Commission’s accounting officer shall send the Agency’s provisional accounts to the Court of Auditors, together with a report on the budgetary and financial management for that financial year. The report on the budgetary and financial management for the financial year shall also be sent to the European Parliament and the Council. 5 On receipt of the Court of Auditor’s observations on the Agency’s provisional accounts, pursuant to Article 148 of the Financial Regulation, the Executive Director shall draw up the Agency’s final accounts under his/her own responsibility and send them to the Management Board for an opinion. 6 The Management Board shall deliver an opinion on the Agency’s final accounts. 7 The Executive Director shall, by 1 July of year N + 1, transmit the final accounts, including the report on the budgetary and financial management for that financial year and the Court of Auditor’s observations, to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board’s opinion. 8 The Executive Director shall publish the final accounts. 9 The Executive Director shall send the Court of Auditors a reply to its observations by 30 September of year N + 1 and shall also send to the Management Board a copy of that reply. 10 The Executive Director shall submit to the European Parliament, at the latter’s request, all the information necessary for the smooth application of the discharge procedure for the financial year in question, as laid down in Article 165(3) of the Financial Regulation. 11 The European Parliament, acting on a recommendation from the Council, shall, before 15 May of year N + 2, give a discharge to the Executive Director in respect of the implementation of the budget for the year N.