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The Director shall perform the duties of authorising officer. He/she shall implement the revenue and expenditure of the budget in accordance with the Europol Financial Rules, on his/her own responsibility and within the limits of the appropriations authorised. Without prejudice to the responsibilities of the authorising officer as regards prevention and detection of fraud and irregularities, Europol shall participate in fraud prevention activities of the European Anti-fraud Office.
1. The Director may delegate his/her powers of budget implementation to staff of Europol covered by the ‘Staff Regulations’, in accordance with the conditions laid down by the Europol Financial Rules adopted by the Management Board. Those so empowered may act only within the limits of the powers expressly conferred upon them. 2. The delegatee may subdelegate the powers received as provided for in the Europol Financial Implementing Rules referred to in Article 99. Each act of subdelegation shall require the explicit agreement of the Director.
1. All financial actors within the meaning of Chapter 2 of this Title and any other person involved in budget implementation, management, audit or control shall be prohibited from taking any measures which may bring their own interests into conflict with those of Europol. Should such a case arise, the person in question must refrain from such measures and refer the matter to the competent authority. 2. There is a conflict of interests where the impartial and objective exercise of the functions of a person referred to in paragraph 1 is compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other shared interest with the beneficiary. 3. The competent authority referred to in paragraph 1 shall be the immediate superior of the member of staff concerned. If the member of staff is the Director, the competent authority shall be the Management Board.
1. The budget shall be implemented by the Director in the departments placed under his/her authority. 2. Technical expertise tasks and administrative, preparatory or ancillary tasks involving neither the exercise of public authority nor the use of discretionary powers of judgement may be entrusted by contract to external private-sector entities or bodies, where this proves to be indispensable.
The duties of authorising officer and accounting officer shall be segregated and mutually incompatible.
1. The authorising officer shall be responsible for implementing revenue and expenditure in accordance with the principles of sound financial management and for ensuring that the requirements of legality and regularity are complied with. 2. To implement expenditure, the authorising officer shall make budget commitments and legal commitments, shall validate expenditure and authorise payments and shall undertake the preliminaries for the implementation of appropriations. 3. Implementation of revenue shall comprise drawing up estimates of amounts receivable, establishing entitlements to be recovered and issuing recovery orders. It shall involve waiving established entitlements where appropriate. 4. The authorising officer shall put in place, in compliance with the minimum standards adopted by the Management Board on the basis of the standards laid down by the Commission for its own department and having due regard to the risks associated with the management environment and the nature of the action financed, the organisational structure and the internal management and control systems and procedures suited to the performance of his/her duties, including where appropriate ex post verifications. The authorising officer shall establish within his/her departments an expertise and advice function designed to help him/her control the risks involved in his/her activities. 5. Before an operation is authorised, the operational and financial aspects shall be verified by members of staff other than the one who initiated the operation. Initiation and the ex ante and ex post verification of an operation shall be separate functions. 6. The authorising officer shall conserve the supporting documents relating to operations carried out for a period of five years from the date of the decision granting discharge in respect of implementation of the budget. Personal data contained in supporting documents shall be deleted where possible when those data are not necessary for budgetary discharge, control and audit purposes. In any event, as concerns the conservation of traffic data, the provisions of Article 37(2) of Regulation (EC) 45/2001 shall be observed.
1. Initiation of an operation as referred to in Article 38(5) shall be understood to mean all the operations which are preparatory to the adoption of the acts implementing the budget by the authorising officers responsible referred to in Articles 33 and 34. 2. Ex ante verification of an operation as referred to in Article 38(5) shall be understood to mean all the ex ante checks put in place by the authorising officer responsible in order to verify the operational and financial aspects. 3. Each operation shall be the subject of at least one ex ante verification. The purpose of this verification shall be to ascertain that: (a) the expenditure is in order and conforms to the relevant provisions; (b) the principle of sound financial management referred to in Article 25 has been applied. For the purpose of ex ante verification, a series of similar individual transactions relating to routine expenditure on salaries, pensions, reimbursement of mission expenses and medical expenses may be considered by the authorising officer responsible to constitute a single operation. In the case referred to in the second subparagraph, the authorising officer responsible shall, depending on his risk assessment, carry out an appropriate ex post verification, in accordance with paragraph 4. 4. The purpose of ex post verifications of documents and, where appropriate, on-the-spot verifications shall be to verify that operations financed by the budget have been correctly implemented and in particular that the criteria referred to in paragraph 3 have been complied with. These verifications may be organised on a sample basis using risk analysis. 5. The officials or other staff responsible for the verifications referred to in paragraphs 2 and 4 shall be different from those performing the tasks referred to in paragraph 1 and shall not be their subordinates. 6. All staff responsible for scrutinising the management of financial operations must have the necessary professional skills. They shall respect a specific code of professional standards adopted by Europol and based on standards laid down by the Commission for its own departments.
1. The authorising officer shall report to the Management Board on the performance of his/her duties in the form of an annual activity report, together with financial and management information confirming that the information contained in the report presents a true and fair view except as otherwise specified in any reservations related to defined areas of revenue and expenditure. The annual activity report shall indicate the results of his/her operations by reference to the objectives set, the risks associated with these operations, the use made of the resources provided and the efficiency and effectiveness of the internal control system. The Europol internal audit function and the Commission’s internal auditor within the meaning of Article 71 shall take note of the annual activity report and any other pieces of information identified. 2. By no later than 15 June each year, the Management Board shall send the budgetary authority and the Court of Auditors an analysis and an assessment of the authorising officer’s report on the previous financial year. This analysis and assessment shall be included in the annual report of Europol, in accordance with the provisions of the constituent instruments. Where reporting under this Article concerns ‘Europol operational, strategic and classified information’, the authorising officer may provide for such information to be reported on separately to the Management Board, which shall be entitled to take the final decision regarding whether or not such information should be included in any published document.
Any member of staff involved in the financial management and control of transactions who considers that a decision he/she is required by his/her superior to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules he/she is required to observe shall inform the Director in writing and, if the latter fails to take action within a reasonable period, the panel referred to in Article 47(4) and the Management Board. In the event of any illegal activity, fraud or corruption which may harm the interests of the Community, he/she shall inform the authorities and bodies designated by the applicable legislation.
Where powers of budget implementation are delegated or sub-delegated in accordance with Article 34, Article 38(1), (2) and (3) shall apply mutatis mutandis to the authorising officers by delegation or subdelegation.
1. The Management Board shall appoint an accounting officer, covered by the Staff Regulations, who shall be functionally independent in the performance of his/her duties. He/she shall be responsible in Europol for: (a) proper implementation of payments, collection of revenue and recovery of amounts established as being receivable; (b) preparing and presenting the accounts in accordance with Title VII; (c) keeping the accounts in accordance with Title VII; (d) implementing, in accordance with Title VII, the accounting rules and methods and the chart of accounts in accordance with the provisions adopted by the Commission's accounting officer; (e) laying down and validating the accounting systems, and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; the accounting officer shall be empowered to verify the respect of validation criteria; (f) treasury management. 2. The accounting officer shall obtain from the authorising officer, who shall guarantee its reliability, all the information necessary for the production of accounts which give a true image of Europol's assets and of budget implementation. 2a. Before the adoption of the accounts by the Director, the accounting officer shall sign them off, thereby certifying that he/she has a reasonable assurance that the accounts present a true and fair view of the financial situation of Europol. For that purpose the accounting officer shall satisfy himself/herself that the accounts have been prepared in accordance with the accounting rules, methods and accounting systems established, and that all revenue and expenditure is entered in the accounts. The authorising officer shall forward all information that the accounting officer needs in order to fulfil his/her duties. The authorising officer shall remain fully responsible for the proper use of the funds he/she manages as well as the legality and regularity of the expenditure under his/her control. 2b. The accounting officer shall be empowered to check the information received as well as to carry out any further checks he/she deems necessary in order to sign off the accounts. The accounting officer shall make reservations, if necessary, explaining exactly the nature and scope of such reservations. 2c. The accounting officer of Europol shall sign off its annual accounts and send them to the Commission's accounting officer. 3. Subject to paragraph 4 of this Article and Article 44, only the accounting officer shall be empowered to manage cash and cash equivalents. He/she shall be responsible for their safekeeping. 4. The accounting officer may, in the performance of his/her duties, delegate certain tasks to subordinate staff subject to the Staff Regulations, where this is indispensable for the performance of his/her duties. 5. The instrument of delegation shall lay down the tasks entrusted to the delegatees and their rights and obligations.
Where it proves indispensable for the payment of small sums and for the collection of other revenue referred to in Article 5, imprest accounts may be set up which shall be endowed by the accounting officer and shall be placed under the responsibility of imprest administrators designated by him/her. The maximum amount of each item of expenditure or revenue that can be paid by the imprest administrator to third parties may not exceed a certain amount to be specified by Europol for each item of expenditure or revenue. Payments from imprest accounts may be made by bank credit transfer, including the direct debit system referred to in Article 66 (1a), cheque or other means of payment, in accordance with the instructions laid down by the accounting officer.
1. Without prejudice to any disciplinary action, authorising officers by delegation and subdelegation may at any time have their delegation or subdelegation withdrawn temporarily or definitively by the authority which appointed them. The authorising officer may at any time withdraw his/her agreement to a specific subdelegation. 2. Without prejudice to any disciplinary action, the accounting officer may at any time be suspended temporarily or definitively from his/her duties by the Management Board. The Management Board shall appoint an interim accounting officer. 3. Without prejudice to any disciplinary action, imprest administrators may at any time be suspended temporarily or definitively from their duties by the accounting officer.
1. The provisions of this chapter are without prejudice to the criminal-law liability which the authorising officer and the persons referred to in Article 45 may incur as provided in the applicable national law and in the provisions in force on the protection of the Communities' financial interests and on the fight against corruption involving officials of the Communities or officials of Member States. 2. Each authorising officer, accounting officer or imprest administrator shall be liable to disciplinary action and payment of compensation as laid down in the Staff Regulations, without prejudice to Articles 47, 48 and 49. In the event of illegal activity, fraud or corruption which may harm the interests of the Community, the matter will be referred to the authorities and bodies designated by the applicable legislation.
1. The authorising officer shall be liable to payment of compensation as laid down in the Staff Regulations. 1a. The obligation to pay compensation shall apply in particular if: (a) the authorising officer, whether intentionally or through gross negligence on his/her part, determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation and its implementing rules; (b) the authorising officer, whether intentionally or through gross negligence on his/her part, omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it, or is late in issuing a payment order, thereby rendering Europol liable to civil action by third parties. 2. An authorising officer by delegation or subdelegation who considers that a decision falling under his/her responsibility is irregular or contrary to the principles of sound financial management shall inform the delegating authority in writing. If the delegating authority then gives a reasoned instruction in writing to the authorising officer by delegation or subdelegation to implement the decision in question, the latter must implement it and may not be held liable. 3. In the event of delegation, the authorising officer shall continue to be responsible for the efficiency and effectiveness of the internal management and control systems put in place and for the choice of the authorising officer by delegation. 4. The specialised financial irregularities panel set up by the Commission in accordance with Article 66(4) of the general Financial Regulation shall exercise the same powers in respect of Europol as it does in respect of Commission departments. As an alternative to the aforementioned panel established under the general Financial regulation (the ‘general panel’), the Management Board may decide on an ad hoc basis to set up a functionally independent panel to investigate particular financial irregularities or to participate in a joint panel established by several Community bodies. For cases submitted by Communities bodies, the specialised financial irregularities panel set up by the Commission shall include one staff member of a Community body. On the basis of the opinion of the panel (whether the general panel or an ad hoc panel as described above), the Director shall decide whether to initiate disciplinary proceedings or proceedings for the payment of compensation. If the panel detects systemic problems, it shall send a report with recommendations to the authorising officer and to the Commission's internal auditor. If the opinion implicates the Director, the panel shall send it to the Management Board, Europol internal audit function and the Commission's internal auditor. The Director shall refer, in anonymous form, to opinions of the panel in his annual activity report and indicate the follow-up measures taken. 5. Any member of staff may be required to compensate, in whole or in part, any damage suffered by Europol as a result of serious misconduct on his/her part in the course of or in connection with the performance of his/her duties. The appointing authority shall take a reasoned decision, after completing the formalities laid down by the Staff Regulations with regard to disciplinary matters.
An accounting officer may be liable to disciplinary action and payment of compensation, as laid down in the Staff Regulations, in particular where: (a) he/she loses or damages monies, assets and documents in his/her keeping or causes them to be lost or damaged by his/her negligence; (b) he/she alters bank accounts or postal giro accounts without notifying the authorising officer in advance; (c) he/she recovers or pays amounts which are not in conformity with the corresponding recovery or payment orders; (d) he/she fails to collect revenue due.
An imprest administrator may be liable to disciplinary action and payment of compensation, as laid down in the Staff Regulations, in particular where: (a) he/she loses or damages monies, assets and documents in his/her keeping or causes them to be lost or damaged by his/her negligence; (b) he/she cannot provide proper supporting documents for the payments he/she has made; (c) he/she makes payments to persons other than those entitled; (d) he/she fails to collect revenue due.
Europol shall present to the Commission requests for payment of all or part of the Community subsidy pursuant to Article 15(5) under terms and at intervals agreed with the Commission.
The funds paid to Europol by the Commission by way of the subsidy shall bear interest for the benefit of the general budget.
An estimate of the amount receivable shall first be made by the authorising officer responsible in respect of any measure or situation which may give rise to or modify an amount owing to Europol.
1. Establishment of an amount receivable is the act by which the authorising officer or authorising officer by delegation: (a) verifies that the debt exists; (b) determines or verifies the reality and the amount of the debt; (c) verifies the conditions in which the debt is due. 2. Any amount receivable that is identified as being certain, of a fixed amount and due must be established by a recovery order given to the accounting officer, accompanied by a debit note sent to the debtor. Both of these documents shall be drawn up and sent by the authorising officer responsible. 3. The contracts and grant agreements concluded by Europol shall provide that any debt not repaid on the due date laid down in the debit note shall bear interest in accordance with Commission Regulation (EC, Euratom) No 2342 ( 6 ) . The condition whereby interest on late payment is due to Europol, including the rate for default interest, shall be explicitly referred to in the contracts and grant agreements. 4. In duly substantiated cases, certain routine revenue items may be established provisionally. Provisional establishment shall cover the recovery of several individual amounts which need not therefore be established individually. Before the end of the financial year, the authorising officer shall amend the amounts established provisionally to ensure that they correspond to the amounts receivable actually established.
The authorisation of recovery is the act whereby the authorising officer responsible instructs the accounting officer, by issuing a recovery order, to recover an amount receivable which he/she has established.
1. Amounts wrongly paid shall be recovered. 2. The accounting officer shall act on recovery orders for amounts receivable duly established by the authorising officer or authorising officer responsible. He/she shall exercise due diligence to ensure that Europol receives its revenue and shall see that its rights are safeguarded. 3. Where the authorising officer responsible is planning to waive or partially waive recovery of an established amount receivable, he/she shall ensure that the waiver is in order and complies with the principle of sound financial management and proportionality. Such a waiver shall be by a duly substantiated decision of the authorising officer. The authorising officer may delegate such a decision only for amounts receivable of less than EUR 5 000. The waiver decision shall state what action has been taken to secure recovery and the points of law and fact on which it is based. 4. The authorising officer responsible shall cancel an established amount receivable when the discovery of a mistake as to a point of law or fact reveals that the amount had not been correctly established. Such cancellation shall be by decision of the authorising officer responsible and shall be suitably substantiated. 5. The authorising officer responsible shall adjust the amount of an established debt upwards or downwards when the discovery of a factual error entails the alteration of the amount of the debt, provided that this correction does not involve the loss of the established entitlement of Europol. Such an adjustment shall be by decision of the authorising officer responsible and shall be suitably substantiated.
1. Upon actual recovery of the sum due, the accounting officer shall make an entry in the accounts and shall inform the authorising officer responsible. 2. A receipt shall be issued in respect of all cash payments made to the accounting officer.
1. If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the authorising officer responsible and immediately launch the procedure for effecting recovery by any means offered by the law, including, where appropriate, by offsetting and, if this is not possible, by enforced recovery. 2. The accounting officer shall recover amounts by offsetting them against equivalent claims that Europol has on any debtor who himself or herself has a claim on Europol that is certain, of a fixed amount and due, provided that offsetting is legally possible.
The accounting officer, in collaboration with the authorising officer responsible, may allow additional time for payment only at the written request of the debtor, with due indication of the reasons, provided that the following two conditions are met: (a) the debtor undertakes to pay interest at the rate specified in Article 86 of Regulation (EC, Euratom) No 2342/2002 for the entire additional period allowed, starting from the date set in the debit note; (b) in order to safeguard the rights of Europol, the debtor provides a financial guarantee covering both the principal sum and the interest.
The accounting officer shall keep a list of amounts due to be recovered, in which Europol’s entitlements are grouped according to the date of issue of the recovery order. He/she shall also indicate decisions to waive or partially waive recovery of established amounts. The list shall be added to Europol’s report on budgetary and financial management. Europol shall establish a list of Europol’s entitlements stating the names of the debtors and the amount of the debt, where the debtor has been ordered to pay by a Court decision that has the force of res judicata and where no or no significant payment has been made for one year following its pronouncement. The list shall be published, taking account of the relevant legislation on data protection.
Entitlements of Europol in respect of third parties and entitlements of third parties in respect of Europol shall be subject to a limitation period of five years which shall be laid down in the contracts and grant agreements concluded by Europol.
Where Europol collects fees and charges referred to in Article 5(a), the overall provisional estimate of such fees and charges shall be made at the beginning of each financial year. Where fees and charges are entirely determined by legislation or decisions of the Management Board, the authorising officer may abstain from issuing recovery orders and directly draw up debit notes after having established the amount receivable. In this case all details of Europol’s entitlement shall be registered. The accounting officer shall keep a list of all debit notes and provide the number of debit notes and the global amount in Europol’s report on budgetary and financial management. Where Europol uses a separate invoicing system, the accounting officer shall regularly, and at least on a monthly basis, enter the accumulated sum of fees and charges received into the accounts. As a general rule Europol shall provide services by virtue of the tasks entrusted to it only after the corresponding fee or charge has been paid in its entirety. If by way of exception, a service has been provided without prior payment of the corresponding charge or fee, Sections 3, 4, and 5 of this Chapter shall apply.
1. Every item of expenditure shall be committed, validated, authorised and paid. 2. Every commitment of expenditure shall be preceded by a financing decision. 3. The work programme of Europol shall be equivalent to a financing decision for the activities it covers, provided that they are clearly identified and the underlying criteria are spelled out precisely. The work programme shall comprise detailed objectives and performance indicators. Such objectives and performance indicators shall not contain Europol operational, strategic and classified information. 4. Administrative appropriations may be implemented without a prior financing decision.
1. The budget commitment is the operation reserving the appropriations necessary to cover subsequent payments to honour a legal commitment. 2. The legal commitment is the act whereby the authorising officer responsible enters into or establishes an obligation which results in a charge for the budget. 3. The budget commitment is individual when the beneficiary and the amount of the expenditure are known. 4. The budget commitment is global when at least one of the elements necessary to identify the individual commitment is still not known. 5. The budget commitment is provisional when it is intended to cover routine administrative expenditure and either the amount or the final beneficiaries are not definitively known. The provisional budget commitment shall be implemented either by the conclusion of one or more individual legal commitments giving rise to an entitlement to subsequent payments or, in exceptional cases relating to expenditure on staff management, directly by payments
1. In respect of any measure which may give rise to expenditure chargeable to the budget, the authorising officer responsible must first make a budget commitment before entering into a legal obligation with third parties. 2. Global budget commitments shall cover the total cost of the corresponding individual legal commitments concluded up to 31 December of year n +1 . Individual legal commitments relating to individual or provisional budget commitments shall be concluded by 31 December of year n . At the end of the periods referred to in the first and second subparagraphs, the unused balance of these budget commitments shall be decommitted by the authorising officer responsible. 3. The legal commitments entered into for actions extending over more than one financial year and the corresponding budget commitments shall, save in the case of staff expenditure, have a final date for implementation set in compliance with the principle of sound financial management. Any parts of such commitments which have not been executed six months after that final date shall be decommitted in accordance with Article 11. The amount of a budget commitment corresponding to a legal commitment for which no payment within the meaning of Article 67 has been made in a period of three years following the signing of the legal commitment shall be decommitted.
When adopting a budget commitment, the authorising officer responsible shall ensure that: (a) the expenditure has been charged to the correct item in the budget; (b) the appropriations are available; (c) the expenditure conforms to the Europol Financial Rules; (d) the principle of sound financial management is complied with.
Validation of expenditure is the act whereby the authorising officer responsible: (a) verifies the existence of the creditor’s entitlement; (b) verifies the conditions in which payment is due; (c) determines or verifies the reality and the amount of the claim.
1. Validation of any expenditure shall be based on supporting documents attesting the creditor’s entitlement, on the basis of a statement of services actually rendered, supplies actually delivered or work actually carried out, or on the basis of other documents justifying payment. 2. The validation decision shall be expressed by the signing of a ‘passed for payment’ voucher by the authorising officer responsible. 3. In a non-computerised system, ‘passed for payment’ shall take the form of a stamp incorporating the signature of the authorising officer responsible. In a computerised system, ‘passed for payment’ shall take the form of validation using the personal password of the authorising officer responsible.
1. Authorisation of expenditure is the act whereby the authorising officer responsible, by issuing a payment order, instructs the accounting officer to pay an item of expenditure which he/she validated. 1a. Where periodic payments are made with regard to services rendered, including rental services, or goods delivered, and subject to his/her risk analysis, the authorising officer may order the application of a direct debit system. 2. The payment order shall be dated and signed by the authorising officer responsible, then sent to the accounting officer. The supporting documents shall be kept by the authorising officer responsible in accordance with Article 38(6). 3. Where appropriate, the payment order sent to the accounting officer shall be accompanied by a document certifying that the goods have been entered in the inventories referred to in Article 90(1).
1. Payment shall be made on production of proof that the relevant action has been carried out in accordance with the provisions of the Europol Decision within the meaning of Article 49 of the general Financial Regulation or the contract or grant agreement, and shall cover one of the following operations: (a) payment of the entire amount due; (b) payment of the amount due in any of the following ways: (i) prefinancing, which may be divided into a number of payments; (ii) one or more interim payments; (iii) payment of the balance of the amounts due. Prefinancing shall count in full or in part against the interim payments. The entire prefinancing and interim payments shall count against the payment of balances. 2. A distinction shall be made in the accounts between the different types of payment referred to in paragraph 1 at the time they are made.
Payment of expenditure shall be made by the accounting officer within the limits of the funds available.
The validation, authorisation and payment of expenditure must be carried out within the time limits specified in, and in accordance with the provisions of the Europol Financial Implementing Rules.
Where revenue and expenditure operations are managed by means of computer systems, documents may be signed by a computerised or electronic procedure.
1. Europol shall have an internal audit function which must be performed in compliance with the relevant international standards. 2. The establishment by the Management Board of an internal audit function at Europol does not affect the rights of the Commission's internal auditor who shall exercise the same powers with respect to Europol as with respect to Commission departments with the exception that the Management Board may revise, on the basis of Article 5 of the Europol Decision, the audit plan as submitted by the Commission's internal auditor. The Director, in respect of the implementation of the audit plan, may limit the scope of an audit by denying access to strategic, operational and classified information as defined in Article 2(14) of the Financial Regulation. Should the Director elect to limit the scope of an audit on such grounds, the Commission's internal auditor shall be provided with a written justification. 3. The Europol internal audit function and the Commission’s internal auditor shall perform their functions without prejudice to Article 38(4).
1. The Europol internal audit function and the Commission’s internal auditor shall advise Europol on dealing with risks, by issuing opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management. The Europol internal audit function and the Commission’s internal auditor shall be responsible: (a) for assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing programmes and actions by reference to the risks associated with them; and (b) for assessing the efficiency and effectiveness of the internal control and audit systems applicable to every budget implementation operation. 2. The Europol internal audit function and the Commission’s internal auditor shall perform its duties on all Europol’s activities and departments. The Europol internal audit function shall enjoy full and unlimited access to all information required in the performance of these duties. Without prejudice to Article 71(2), the Commission’s internal auditor shall enjoy the same full and unlimited access to all information required in the performance of these duties. 3. The head of the Europol internal audit function and the Commission’s internal auditor shall report to the Management Board and the Director on his/her findings and recommendations. They shall ensure that action is taken on recommendations resulting from audits. 4. The head of the Europol internal audit function and the Commission’s internal auditor shall submit to the Management Board and the Director an annual internal audit report setting out, inter alia, the number and type of internal audits conducted and the recommendations made. This annual report shall also mention any systemic problems detected by the specialised panel set up under Article 66(4) of the general Financial Regulation. 4a. the Director shall submit written comments to the Management Board regarding the action taken on the recommendations made by the Europol internal audit function and the Commission’s internal auditor. 5. Each year the Management Board shall send to the authority responsible for discharge and to the Commission the report drawn up by the Europol internal audit function and the Commission’s internal auditor, including the comments of the Director referred to in paragraph 4a.
1. The responsibility of the internal audit function for action taken in the performance of the internal audit function shall be mutatis mutandis as laid down in special rules applicable to the Commission’s internal auditor. The special rules shall guarantee that the internal audit function is totally independent in the performance of his/her duties and shall establish responsibility. In addition the provisions in the rules to be established by the Management Board shall be observed in accordance with Article 37(9)(f) of the Europol Decision. 2. The responsibility of the Commission’s internal auditor shall be determined in accordance with Article 87 of the general Financial Regulation.
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