Article 84
1. Europol’s accounting system is the system serving to organise the budgetary and financial information in such a way that figures can be input, filed and registered. 2. The accounts shall consist of general accounts and budgetary accounts. These accounts shall be kept in euro on the basis of the calendar year. 3. The figures in the general accounts and the budgetary accounts shall be adopted at the close of the budget year so that the accounts referred to in Chapter 1 can be drawn up. 4. Notwithstanding paragraphs 2 and 3, the authorising officer may keep analytical accounts.