Article 40
1. The authorising officer shall report to the Management Board on the performance of his/her duties in the form of an annual activity report, together with financial and management information confirming that the information contained in the report presents a true and fair view except as otherwise specified in any reservations related to defined areas of revenue and expenditure. The annual activity report shall indicate the results of his/her operations by reference to the objectives set, the risks associated with these operations, the use made of the resources provided and the efficiency and effectiveness of the internal control system. The Europol internal audit function and the Commission’s internal auditor within the meaning of Article 71 shall take note of the annual activity report and any other pieces of information identified. 2. By no later than 15 June each year, the Management Board shall send the budgetary authority and the Court of Auditors an analysis and an assessment of the authorising officer’s report on the previous financial year. This analysis and assessment shall be included in the annual report of Europol, in accordance with the provisions of the constituent instruments. Where reporting under this Article concerns ‘Europol operational, strategic and classified information’, the authorising officer may provide for such information to be reported on separately to the Management Board, which shall be entitled to take the final decision regarding whether or not such information should be included in any published document.