Single programming document
1. By 15 December of each year, the Management Board shall adopt a draft single programming document containing multiannual and annual programming and the documents listed in Article 32 of Commission Delegated Regulation (EU) 2019/715 ( 30 ) , based on a draft put forward by the Executive Director, after consulting the Scientific Committee, taking into account the opinion of the Commission, and, in relation to multiannual programming, after consulting the European Parliament. Where the Management Board decides not to follow elements of the opinion of the Commission or elements arising following the consultation of the European Parliament or of the Scientific Committee, it shall provide a justification. The Management Board shall forward the single programming document to the European Parliament, the Council and the Commission by 31 January of the following year.
The Single Programming Document shall become final once the general budget of the Union has been definitively adopted and shall, if necessary, be adjusted accordingly.
2. The annual work programme 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. The annual work programme shall be coherent with the multiannual work programme referred to in paragraph 4. It shall clearly indicate tasks that have been added, changed or deleted in comparison with the previous financial year.
Multiannual or annual programming shall include information about the implementation of the international cooperation framework referred to in Article 20(1), point (a), and the actions linked to that framework. It shall also include the Agency’s planned research and innovation activities referred to in Article 21.
3. The Management Board shall amend the adopted annual work programme when a new task is given to the Agency.
Any substantial amendment to the annual work programme shall be adopted by the same procedure as the initial annual work programme. The Management Board may delegate the power to make non-substantial amendments to the annual work programme to the Executive Director.
4. The multiannual work programme shall set out overall strategic programming including objectives, expected results and performance indicators. It shall also set out resource programming, including the multiannual 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 51.
5. The multiannual and annual work programmes shall be prepared in compliance with Article 32 of Delegated Regulation (EU) 2019/715.
Budget
1. Estimates of all revenue and expenditure for 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)
any voluntary financial contribution from the Member States;
(c)
the fees paid for services rendered in accordance with Article 38;
(d)
any financial contributions from the organisations and bodies and third countries referred to in Articles 53 and 54, respectively; and
(e)
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.
4. The amount and origin of any revenue as referred to in paragraph 3, points (b) to (e), shall be included in the annual accounts of the Agency and clearly detailed in the annual report on the Agency’s budgetary and financial management referred to in Article 41(3).
5. The expenditure of the Agency shall include staff remuneration, administrative and infrastructure expenses, and operating costs. The operating costs may include expenditure in support of the national focal points, as referred to in Article 33(5).
Fees
1. The Agency may deliver upon request the following additional services:
(a)
customised training;
(b)
certain support activities for Member States that have not been identified as a priority but could be beneficially conducted if supported by national resources;
(c)
capacity-building programmes for third countries which are not covered by separate dedicated Union funding;
(d)
assessment of national bodies set up in third countries, in particular candidate countries, pursuant to Article 20(3);
(e)
other customised services rendered at the request of a participating country which require the investment of additional resources in the support of national activities.
The Agency shall charge fees for the delivery of services as referred to in the first subparagraph.
2. At the proposal of the Executive Director and after having consulted the Commission, the Management Board shall set, in a transparent manner, the method for calculating the fees and the way in which they are paid.
3. Fees shall be proportionate to the costs of the service delivered as provided in a cost-effective way and shall be sufficient to cover those costs. Fees shall be set at such a level as to ensure that they are non-discriminatory and that they avoid placing an undue financial or administrative burden on stakeholders.
4. Fees shall be set at such a level as to avoid a deficit or a significant accumulation of surplus in the Agency’s budget. If a significant positive balance in the budget, resulting from the provision of the services covered by fees, becomes recurrent, or if a significant negative balance results from the provision of the services covered by fees, the Management Board shall revise the method for calculating the fees in accordance with the procedure set out in paragraph 2.
5. Where applicable, the Agency shall include a report on the fees levied and their impact on the Agency’s budget as part of the procedure for the presentation of accounts laid down in Article 41.
Establishment of the budget
1. Each year, the Executive Director shall draw up a 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, based on the draft referred to in paragraph 1, adopt a provisional draft statement of estimates of the Agency’s revenue and expenditure for the following financial year.
3. The provisional draft statement of estimates of the Agency’s revenue and expenditure shall be sent to the Commission by 31 January each year. The Management Board shall send the final draft statement of estimates to the Commission by 31 March.
4. The Commission shall send the statement of estimates of the Agency’s revenue and expenditure to the budgetary authority together with the draft general budget of the Union.
5. On the basis of the statement of estimates of the Agency’s revenue and expenditure, 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 subsidy 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).
6. The budgetary authority shall authorise the appropriations for the contribution to the Agency.
7. The budgetary authority shall adopt the Agency’s establishment plan.
8. The Management Board shall adopt the Agency’s budget by a majority of two-thirds of members with the right to vote. The budget shall become final once the general budget of the Union has been definitively adopted. Where necessary, the budget shall be adjusted accordingly.
9. Delegated Regulation (EU) 2019/715 applies to any building project likely to have significant implications for the budget of the Agency.
Implementation of the budget
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 for the evaluation procedures set out in Article 51.
Presentation of accounts and discharge
1. By 1 March of the following financial year, the Agency’s accounting officer shall send the provisional accounts to the Commission’s accounting officer and the Court of Auditors.
2. By 31 March of the following financial year, the Commission’s accounting officer shall send the Agency’s provisional accounts, consolidated with the Commission’s accounts, to the Court of Auditors.
3. By 31 March of the following financial year, the Agency shall send the report on budgetary and financial management to the European Parliament, the Council and the Court of Auditors.
4. 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 ( 31 ) , the Executive Director shall draw up the Agency’s final accounts under her or his own responsibility and submit them to the Management Board for an opinion.
5. The Executive Director shall send the Court of Auditors a reply to its observations by 30 September. The Executive Director shall also send that reply to the Management Board.
6. The Management Board shall deliver an opinion on the Agency’s final accounts.
7. The accounting officer shall, by 1 July following each financial year, send the final accounts, together with the Management Board’s opinion, to the European Parliament, the Council, the Commission and the Court of Auditors.
8. The final accounts shall be published in the Official Journal of the European Union by 15 November of the following year.
9. The Executive Director shall submit to the European Parliament, at the European Parliament’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.
10. 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 Executive Director in respect of the implementation of the budget for year N.
Financial rules
The Management Board shall adopt the financial rules applicable to the Agency after consulting the Commission. The financial rules shall not depart from Delegated Regulation (EU) 2019/715 unless such a departure is specifically required for the Agency’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.
