Regulation (EU) 2019/1149 of the European Parliament and of the CouncilShow full title

SECTION 2 U.K. Presentation, implementation and control of the budget of the Authority

Article 26 U.K. Structure of the budget

1. Estimates of all revenue and expenditure of the Authority shall be prepared each financial year and shall be shown in the Authority’s budget. The financial year shall correspond to the calendar year.

2. The Authority’s budget shall be balanced in terms of revenue and of expenditure.

3. Without prejudice to other resources, the Authority’s revenue shall comprise:

(a) a contribution from the Union entered in the general budget of the Union;

(b) any voluntary financial contribution from the Member States;

(c) any contribution from third countries participating in the work of the Authority, as provided for in Article 42;

(d) possible Union funding in the form of delegation agreements or ad hoc grants in accordance with the Authority’s financial rules referred to in Article 29 and with the provisions of the relevant instruments supporting the policies of the Union;

(e) charges for publications and any service provided by the Authority.

4. The expenditure of the Authority shall include staff remuneration, administrative and infrastructure expenses and operational expenditure.

Article 27 U.K. Implementation of the budget

1. The Executive Director shall implement the Authority’s budget.

2. Each year the Executive Director shall send to the budgetary authority all information relevant to the findings of evaluation procedures.

Article 28 U.K. Presentation of accounts and discharge

1. The Authority’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. The Authority’s accounting officer shall also provide the required accounting information for consolidation purposes to the Commission’s accounting officer, in the manner and format required by the latter by 1 March of year N + 1.

3. The Authority shall send the report on the budgetary and financial management for year N to the European Parliament, the Council, the Commission and the Court of Auditors by 31 March of year N + 1.

4. On receipt of the Court of Auditor’s observations on the Authority’s provisional accounts for year N, the Authority’s accounting officer shall draw up the Authority’s final accounts under his or her own responsibility. The Executive Director shall submit them to the Management Board for an opinion.

5. The Management Board shall deliver an opinion on the Authority’s final accounts for year N.

6. The Authority’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.

7. A link to the pages of the website containing the final accounts of the Authority 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. The Executive Director shall also send this reply to the Management Board and to the Commission.

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 261(3) of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(1).

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

Article 29 U.K. Financial rules

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

(1)

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 (OJ L 193, 30.7.2018, p. 1).