Article 83
1. In accordance with Article 129(1) of the general Financial Regulation, the Court of Auditors shall, by 15 June of the following year at the latest, make its observations on the provisional accounts of Europol. 2. On receiving the Court of Auditors’ observations on the provisional accounts of Europol, the Director shall draw up the final accounts of Europol in accordance with Article 43, under his own responsibility, and send them to the Management Board, which shall give an opinion on these accounts. 3. The Director shall send the final accounts, together with the opinion of the Management Board, to the Commission's accounting officer, the Court of Auditors, the European Parliament and the Council, by 1 July of the following year at the latest. 4. The final accounts of Europol, consolidated with those of the Commission, shall be published in the Official Journal of the European Union by 15 November of the following year. 5. The Director shall send the Court of Auditors a reply to the observations made in its annual report by 30 September of the following year at the latest. The replies of Europol shall be sent to the Commission at the same time.