in force 2020-01-01 MODIFIED+1,374 −880§
Amended by Regulation (EU) 2019/2175 32019R2175
applies from: unchanged
Sources disagree — the text comparison and the EU's own amendment metadata found this change; the amending act's instructions do not mention it. All are shown; none is overruled.
The provision now restructures the budget-implementation and reporting steps into eleven numbered paragraphs instead of nine, adding a new obligation for the Authority's accounting officer to send a reporting package to the Commission's accounting officer and adding a final paragraph requiring the Authority to provide a reasoned opinion on the European Parliament's position and observations in the discharge procedure.
Several internal references and actors are updated, including citing Article 246 and Article 261(3) of the Financial Regulation in place of the earlier Articles 129 and 146(3), and shifting the task of drawing up final accounts and delivering an opinion from the Executive Director and Management Board to the Authority's accounting officer and the Board of Supervisors.
The text also adds new deadlines and specifications, such as publication of the final accounts in the Official Journal of the European Union by 15 November of the following year and a statement that Article 70 does not preclude the Authority from providing requested information to the Court of Auditors.
Cited: Art. 64, v1 · Art. 64, v2
text before / after
02010R1094-20140523 → 02010R1094-20200101
Article 64
Implementation and control of the budget
1. The Executive Director shall act as authorising officer and shall implement the Authority’s annual budget.
2. By 1 March following the completion of each financial year, the The Authority’s accounting officer shall forward send the provisional accounts to the Commission’s accounting officer and to the Court of Auditors by 1 March of the provisional accounts, accompanied following year. Article 70 shall not preclude the Authority from providing to the Court of Auditors any information requested by the report on budgetary Court of Auditors that is within its competence.
3. The Authority’s accounting officer shall send, by 1 March of the following year, the required accounting information for consolidation purposes to the accounting officer of the Commission, in the manner and financial management during the financial year. format laid down by that accounting officer.
4. The Authority’s accounting officer shall also send send, by 31 March of the following year, the report on budgetary and financial management to the members of the Board of Supervisors, to the European Parliament and Parliament, to the Council by 31 March and to the Court of the following year.
The Commission’s accounting officer shall then consolidate the provisional accounts of the institutions and decentralised bodies in accordance with Article 128 of the Financial Regulation.
3. Auditors.
5. After receiving the observations of the Court of Auditors on the provisional accounts of the Authority in accordance with Article 129 246 of the Financial Regulation, the Executive Director, acting on his own responsibility, Authority’s accounting officer shall draw up the Authority’s final accounts of the Authority and transmit them, for opinion, accounts. The Executive Director shall send them to the Management Board.
4. The Management Board of Supervisors, which shall deliver an opinion on the final accounts those accounts.
6. The Authority’s accounting officer shall, by 1 July of the Authority.
5. The Executive Director shall transmit those following year, send the final accounts, accompanied by the opinion of the Management Board, by 1 July following the completion of the financial year, to the Members of the Board of Supervisors, to the accounting officer of the Commission, the European Parliament, the Council, the Commission Council and the Court of Auditors.
6. The Authority’s accounting officer shall also send, by 15 June each year, a reporting package to the Commission’s accounting officer, in a standardised format as laid down by the Commission’s accounting officer for consolidation purposes.
7. The final accounts shall be published.
7. published in the Official Journal of the European Union by 15 November of the following year.
8. The Executive Director shall send the Court of Auditors a reply to the latter’s observations by 30 September. He September and shall also send a copy of that reply to the Management Board and to the Commission.
8. 9. The Executive Director shall submit to the European Parliament, at the latter’s request and as provided for in Article 146(3) 261(3) of the Financial Regulation, any information necessary for the smooth application of the discharge procedure for the financial year in question.
9. 10. The European Parliament, following a recommendation from the Council acting by qualified majority, shall, before 15 May of the year N + 2, grant a discharge to the Authority for the implementation of the budget comprising revenue from the General Budget of the European Union and competent authorities for the financial year N.11. The Authority shall provide a reasoned opinion on the position of the European Parliament and on any other observations made by the European Parliament provided in the discharge procedure.