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 CHAPTER 1 — External audit
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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’.
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