Annual and multi-annual programming
1. Each year, the Director shall draw up a draft programming document containing annual and multiannual programming (‘single programming document’) in line with Article 32 of Delegated Regulation (EU) No 1271/2013, taking into account guidelines set by the Commission.
By 31 January each year, the Management Board shall adopt the draft single programming document and forward it to the Commission for it to provide its opinion. The draft single programming document shall also be submitted to the European Parliament and to the Council.
The Management Board shall subsequently adopt the single programming document, taking into account the opinion of the Commission. It shall submit the single programming document, as well as any subsequent updates, to the European Parliament, the Council and the Commission.
The single programming document shall become definitive after adoption of the general budget of the Union and, if necessary, shall be adjusted accordingly.
2. The annual programming document shall comprise detailed objectives and expected results, including performance indicators. It shall also contain a description of the actions to be financed and an indication of the financial and human resources allocated to each action, in accordance with the principles of activity-based budgeting and management, as referred to in Article 31. The annual programming document shall be consistent with the BEREC’s outline of the annual work programme and the final annual work programme as referred to in Article 21 and with the multiannual programming document of the BEREC Office referred to in paragraph 4 of this Article. It shall clearly indicate tasks that have been added, changed or deleted in comparison with the previous financial year.
3. The Management Board shall, where necessary, amend the annual programming document after adoption of BEREC’s final annual work programme referred to in Article 21 and where a new task is assigned to BEREC or to the BEREC Office.
Any substantial amendment to the annual programming document shall be adopted by the same procedure as that used to adopt the initial annual programming document. The Management Board may delegate the power to make non-substantial amendments to the annual programming document to the Director.
4. The multiannual programming document shall set out overall strategic programming including objectives, expected results and performance indicators. It shall also set out resource programming including multi-annual budget and staff.
The resource programming shall be updated annually. The strategic programming shall be updated where appropriate, and in particular to address the outcome of the evaluation referred to in Article 48.
5. The single programming document of the BEREC Office shall include the implementation of BEREC’s strategy for relations with competent Union bodies, offices, agencies and advisory groups, with competent authorities of third countries and with international organisations as referred to in Article 35(3), the actions linked to that strategy and the specification of associated resources.
Establishment of the budget
1. Each year, the Director shall draw up a provisional draft estimate of the BEREC Office’s revenue and expenditure (the ‘draft estimate’) for the following financial year, including the establishment plan, and submit it to the Management Board.
The information contained in the draft estimate shall be consistent with the draft single programming document referred to in Article 23(1).
2. The Director shall submit the draft estimate to the Commission by 31 January each year.
3. The Commission shall submit the draft estimate to the budgetary authority together with the draft general budget of the Union.
4. On the basis of the draft estimate, the Commission shall enter in the draft general budget of the Union the estimates it considers necessary for the establishment plan and the amount of the contribution to be charged to the general budget, which it shall place before the budgetary authority in accordance with Articles 313 and 314 of the Treaty on the Functioning of the European Union (TFEU).
5. The budgetary authority shall authorise the appropriations for the contribution to the BEREC Office.
6. The budgetary authority shall adopt the BEREC Office’s establishment plan.
7. The Management Board shall adopt the BEREC Office’s budget. The budget shall become final following final adoption of the general budget of the Union. Where necessary, it shall be adjusted accordingly.
8. For any building project likely to have significant implications for the budget of the BEREC Office, Delegated Regulation (EU) No 1271/2013 shall apply.
Structure of the budget
1. Estimates of all revenue and expenditure for the BEREC Office shall be prepared each financial year, corresponding to the calendar year, and shall be shown in the BEREC Office’s budget.
2. The BEREC Office’s budget shall be balanced in terms of revenue and of expenditure.
3. Without prejudice to other resources, the BEREC Office’s revenue shall comprise:
(a)
a contribution from the Union;
(b)
any voluntary financial contribution from the Member States or the NRAs;
(c)
charges for publications and any other service provided by the BEREC Office;
(d)
any contribution from third countries or the regulatory authorities competent in the field of electronic communications of third countries participating in the work of the BEREC Office, as provided for in Article 35.
4. The expenditure of the BEREC Office shall include staff remuneration, administrative and infrastructure expenses and operational expenditure.
Implementation of the budget
1. The Director shall implement the BEREC Office’s budget.
2. Each year the Director shall submit to the European Parliament and the Council all information relevant to the findings of evaluation procedures.
Consolidated Annual Activity Report
The Management Board shall adopt consolidated annual activity reports in accordance with Article 47 of Delegated Regulation (EU) No 1271/2013, taking into account guidelines set by the Commission.
Presentation of accounts and discharge
1. The BEREC Office’s accounting officer shall submit the provisional accounts for the financial year to the Commission’s Accounting Officer and to the Court of Auditors by 1 March of the following financial year.
2. The BEREC Office shall submit the report on the budgetary and financial management to the European Parliament, the Council and the Court of Auditors by 31 March of the following financial year.
3. On receipt of the Court of Auditors’ observations on the BEREC Office’s provisional accounts, the BEREC Office’s accounting officer shall draw up the BEREC Office’s final accounts under his or her own responsibility. The Director shall submit the final accounts to the Management Board for an opinion.
4. The Management Board shall deliver an opinion on the BEREC Office’s final accounts.
5. The Director shall submit the final accounts to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board’s opinion by 1 July following each financial year.
6. The BEREC Office shall publish the final accounts in the Official Journal of the European Union by 15 November of the following year.
7. The Director shall submit to the Court of Auditors a reply to its observations by 30 September of the following financial year. The Director shall also submit that reply to the Management Board.
8. The Director shall submit to the European Parliament, upon the latter’s request, any information required for the smooth application of the discharge procedure for the financial year in question, in accordance with Article 165(3) of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ( 19 ) .
9. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of year N + 2, give a discharge to the Director in respect of the implementation of the budget for year N.
Financial rules
The financial rules applicable to the BEREC Office shall be adopted by the Management Board after consulting the Commission. They shall not diverge from Delegated Regulation (EU) No 1271/2013 unless such a divergence is required for the BEREC Office’s operation and the Commission has given its prior consent.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
