1. Estimates of the revenue and expenditure of the Agency shall be prepared each financial year, corresponding to the calendar year, and shall be shown in the Agency’s budget.
2. The Agency’s budget shall be balanced in terms of revenue and of expenditure.
3. Without prejudice to other resources, the Agency’s revenue shall comprise:
(a)
a contribution from the Union entered in the general budget of the Union;
(b)
Union funding under indirect management or in the form of ad hoc grants in accordance with the financial rules applicable to the Agency and with the provisions of the relevant instruments supporting the policies of the Union;
(c)
any voluntary financial contribution from Member States;
(d)
any contribution from associated countries;
(e)
charges for publications and any service provided by the Agency.
4. The expenditure of the Agency shall include staff remuneration, administrative and infrastructure expenses, and operating expenditure.
1. Each year the Executive Director shall draw up a provisional draft statement of estimates of the Agency’s revenue and expenditure for the following financial year, including the establishment plan, and send it to the Management Board.
2. The Management Board shall, on the basis of the provisional draft statement of estimates referred to in paragraph 1, adopt a draft statement of estimates of the Agency’s revenue and expenditure for the following financial year.
3. The draft statement of estimates of the Agency’s revenue and expenditure referred to in paragraph 2 shall be sent to the Commission, the European Parliament and the Council by 31 January each year.
4. The Commission shall send the statement of estimates to the budgetary authority together with the draft general budget of the Union.
5. On the basis of the statement of estimates, 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 from the Union to be charged to the general budget, which it shall place before the budgetary authority in accordance with Articles 313 and 314 TFEU.
6. The budgetary authority shall authorise the appropriations for the contribution from the Union to the Agency.
7. The budgetary authority shall adopt the Agency’s establishment plan.
8. The Management Board shall adopt the Agency’s budget. The Agency’s budget shall become final following the definitive adoption of the general budget of the Union. Where necessary, the Agency’s budget shall be adjusted accordingly.
9. For any building project likely to have significant implications for the budget of the Agency, Delegated Regulation (EU) 2019/715 shall apply.
1. The Executive Director shall implement the Agency’s budget.
2. Each year the Executive Director shall send to the budgetary authority all information relevant to the findings of evaluation procedures.
1. By 1 March of financial year N + 1, the Agency’s accounting officer shall send the provisional accounts for financial year N to the Commission’s accounting officer and to the Court of Auditors.
2. By 31 March of financial year N + 1, the Agency shall send the report on the budgetary and financial management for financial year N to the European Parliament, to the Council and to the Court of Auditors.
By 31 March of financial year N + 1, the Commission’s accounting officer shall send the Agency’s provisional accounts for financial year N, consolidated with the Commission’s accounts, to the Court of Auditors.
3. On receipt of the Court of Auditors’ observations on the Agency’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ( 26 ) , the Executive Director shall draw up the Agency’s final accounts for financial year N under his or her own responsibility and submit them to the Management Board for an opinion.
4. The Management Board shall deliver an opinion on the Agency’s final accounts for financial year N.
5. The Executive Director shall, by 1 July of financial year N + 1, send the final accounts for financial year N, together with the Management Board’s opinion, to the European Parliament, to the Council, to the Commission and to the Court of Auditors.
6. The final accounts for financial year N shall be published in the Official Journal of the European Union by 15 November of financial year N + 1.
7. The Executive Director shall send the Court of Auditors a reply to its observations by 30 September of financial year N + 1. The Executive Director shall also send that reply to the Management Board.
8. The Executive Director shall submit to the European Parliament, at 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 261(3) of Regulation (EU, Euratom) 2018/1046.
9. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of financial year N + 2, give a discharge to the Executive Director in respect of the implementation of the budget for financial year N.
1. The Management Board shall adopt the financial rules applicable to the Agency after consulting the Commission. The financial rules shall comply with Delegated Regulation (EU) 2019/715, except where a derogation from that Regulation is specifically required for the Agency’s operation and the Commission has given its prior consent.
2. The Agency may award grants related to the fulfilment of the tasks referred to in Article 2 of this Regulation and make use of framework contracts in accordance with this Regulation or by delegation of the Commission pursuant to Article 62(1), point (c)(iv), of Regulation (EU, Euratom) 2018/1046. The relevant provisions of Regulation (EU, Euratom) 2018/1046 shall apply.
