Article 26
1. The budget shall be drawn up and implemented and the accounts presented in compliance with the principle of transparency. 2. A summary of the budget and amending budgets, as finally adopted, shall be published in the Official Journal of the European Union within three months of their adoption. The summary shall show the five main revenue budget lines, the main expenditure budget lines for the administrative and operational budget, the establishment plan and an estimate of the number of contract staff expressed in full-time equivalents for which appropriations are budgeted, and seconded national experts. It shall also indicate the figures for the previous year. 3. The budget including the establishment plan and amending budgets, as finally adopted, as well as an indication of the number of contract staff expressed in full-time equivalents for which appropriations are budgeted, and seconded national experts, shall be transmitted for information to the budgetary authority, the Court of Auditors and the Commission, and shall be published on Europol’s Internet site within four weeks of their adoption. 4. Europol shall make available, on its Internet site, information on the beneficiaries of funds deriving from its budget, including experts contracted pursuant to Article 74b. The published information shall be easily accessible, transparent and comprehensive. This information shall be made available with due observance of the requirements of confidentiality and security, in particular the protection of personal data laid down in Regulation (EC) No 45/2001 of the European Parliament and of the Council ( 5 ) . Where information is published only in anonymous form, Europol shall, upon request, provide information on the beneficiaries concerned to the European Parliament in an appropriate manner.