Article 91
The Court of Auditors shall scrutinise the accounts of Europol in accordance with Article 248 of the EC Treaty.
Financial Regulation applicable to Europol TITLE VIII — EXTERNAL AUDIT AND DISCHARGE
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CHAPTER 1 — External audit
Article 92
1. Europol shall send the Court of Auditors the budget, as finally adopted. It shall inform the Court of Auditors, as soon as possible, of all decisions and acts adopted pursuant to Articles 10, 14, 19 and 23. 2. Europol shall send the Court of Auditors the internal financial rules it has adopted. 3. The Court of Auditors shall be informed of the appointment of authorising officers, accounting officers and imprest administrators and of delegation decisions under Article 34, Article 43(1) and (4) and Article 44.
Article 93
The scrutiny carried out by the Court of Auditors shall be governed by Articles 139 to 144 of the general Financial Regulation. This scrutiny shall be exercised in a way which safeguards the protection of ‘Europol operational, strategic and classified information’.
CHAPTER 2 — Discharge
Article 94
1. The European Parliament, upon a recommendation from the Council, shall, before 30 April of year n+2 , give a discharge to the Director in respect of the implementation of the budget for year n . The Director shall inform the Management Board of the observations of the European Parliament contained in the resolution accompanying the discharge decision. 2. If the date provided for in paragraph 1 cannot be met, the European Parliament or the Council shall inform the Director of the reasons for the postponement. 3. If the European Parliament postpones the decision giving a discharge, the Director, in cooperation with the Management Board, shall make every effort to take measures, as soon as possible, to remove or facilitate removal of the obstacles to that decision.
Article 95
1. The discharge decision shall cover the accounts of all the revenue and expenditure of Europol, the resulting balance and the assets and liabilities of Europol shown in the financial statement. 2. With a view to granting the discharge, the European Parliament shall, after the Council has done so, examine the accounts and financial statements of Europol. It shall also examine the annual report made by the Court of Auditors, together with the replies of the Director, any relevant special reports by the Court of Auditors in respect of the financial year in question and the Court of Auditors’ statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions. 3. The Director shall submit to the European Parliament, at the latter’s request, in the same manner as provided for in Article 146(3) of the general Financial Regulation, any information required for the smooth application of the discharge procedure for the year in question.
Article 96
1. The Director shall take all appropriate steps to act on the observations accompanying the European Parliament’s discharge decision and on the comments accompanying the recommendation for discharge adopted by the Council. 2. At the request of the European Parliament or the Council, the Director shall report on the measures taken in the light of these observations and comments. He/she shall send a copy thereof to the Commission and the Court of Auditors.
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