Single programming document
Article 249
1. Each year, the Executive Director shall draw up a draft single programming document containing in particular multiannual and annual programming in accordance with Delegated Regulation (EU) 2019/715 and with the relevant provision of the EU Customs Authority’s financial rules adopted pursuant to Article 248 of this Regulation, and taking into account any guidelines set by the Commission. Such annual and multiannual programming shall be in line with the customs policy and overall priorities of the customs union. 2. The Management Board shall transmit the draft single programming document to the European Parliament, the Council, the Commission and the Court of Auditors by 31 January of the year preceding the programming period. 3. By 30 November each year, the Management Board shall adopt the single programming document. It shall forward that single programming document to the European Parliament, the Council and the Commission, as well as any later updated version of that document. The single programming document shall become definitive after final adoption of the general budget of the Union and if necessary shall be adjusted accordingly. 4. The annual work programme of the EU Customs Authority shall set out 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. The annual work programme shall be consistent with the multiannual work programme referred to in paragraph 5. It shall clearly indicate tasks that have been added, changed or deleted in comparison with the previous financial year. The Management Board shall amend the adopted annual work programme when a new task is given to the EU Customs Authority within the scope of this Regulation. Any substantial amendment to the annual work programme shall be adopted in accordance with 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. 5. The multiannual work programme of the EU Customs Authority shall set out the overall strategic programming including objectives, expected results and performance indicators. It shall also show, for each activity, the indicative financial and human resources considered necessary to attain the objectives set. The strategic programming shall be updated where appropriate and shall demonstrate the contribution of the EU Customs Authority to the achievement of the Union’s political priorities.