Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Financial rules
The financial rules applicable to the Agency shall be adopted by the Management Board 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.
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 and grants from Union bodies; (b) possible contributions from any third country which participates in the work of the Agency in accordance with Article 23; (c) any charges for infrastructure, publications, training or any other services falling under the scope of this Regulation provided by the Agency; (d) any voluntary financial contribution from Member States, third countries or other entities, provided that such contribution is transparent, is clearly identified in the budget and does not compromise the independence and impartiality of the Agency. 4. The expenditure of the Agency shall include staff remuneration, administrative and infrastructure expenses and operating costs.
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, on the basis of the draft referred to in paragraph 1, adopt a provisional draft estimate of the Agency’s revenue and expenditure for the following financial year. 3. The provisional draft estimate 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 estimate to the Commission by 31 March of that year. 4. The Commission shall send the statement of estimates to the European Parliament and the Council (‘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 subsidy to be charged to the general budget of the Union, 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 to the Agency. 7. The budgetary authority shall adopt the Agency’s establishment plan. 8. The Agency’s budget shall be adopted by the Management Board. It shall become final following final adoption of the general budget of the Union. Where necessary, it shall be adjusted accordingly. 9. For any building project likely to have significant implications for the Agency’s budget, Delegated Regulation (EU) 2019/715 shall apply.
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 to the findings of evaluation procedures.
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 to the European Court of Auditors. 2. By 31 March of the following financial year, the Agency shall send the report on the budgetary and financial management to the European Parliament, the Council and the European Court of Auditors. 3. 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 European Court of Auditors. 4. On receipt of the European Court of Auditors’ observations on the Agency’s provisional accounts pursuant to Article 252 of the Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council ( 33 ) , the Executive Director shall draw up the Agency’s final accounts under his or her own responsibility and submit them to the Management Board for an opinion. 5. The Management Board shall deliver an opinion on the Agency’s final accounts. 6. The Agency’s accounting officer shall, by 1 July of the following financial year, send the final accounts to the European Parliament, the Council, the Commission and the European Court of Auditors, together with the Management Board’s opinion. 7. The final accounts shall be published in the Official Journal of the European Union by 15 November of the following financial year. 8. The Executive Director shall send the European Court of Auditors a reply to its observations by 30 September. The Executive Director shall also send that reply to the Management Board. 9. 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 267(3) of Regulation (EU, Euratom) 2024/2509. 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.
Articles on this page are reproduced verbatim from official open data. See the attribution line.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.