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Regulation (EU) 2018/1726 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA), and amending Regulation (EC) No 1987/2006 and Council Decision 2007/533/JHA and repealing Regulation (EU) No 1077/2011 article 47 CELEX: 02018R1726-20250128 Implementation and control of the budget
1. The Executive Director shall implement the Agency’s budget. 2. Each year the Executive Director shall forward to the budgetary authority all information relevant to the findings of evaluation procedures. 3. By 1 March of a financial year N+1, the Agency’s accounting officer shall communicate the provisional accounts for financial year N to the Commission’s accounting officer and the Court of Auditors. The Commission’s accounting officer shall consolidate the provisional accounts of the institutions and decentralised bodies in accordance with Article 245 of Regulation (EU, Euratom) 2018/1046. 4. The Executive Director shall send a report on the budgetary and financial management for year N to the European Parliament, to the Council, to the Commission and to the Court of Auditors by 31 March of year N+1. 5. The Commission’s accounting officer shall send the Agency’s provisional accounts for year N, consolidated with the Commission’s accounts, to the Court of Auditors by 31 March of year N+1. |
Regulation (EU) 2018/1726 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA), and amending Regulation (EC) No 1987/2006 and Council Decision 2007/533/JHA and repealing Regulation (EU) No 1077/2011 article 47 CELEX: 02018R1726-20250128 6. On receipt of the Court of Auditors’ observations on the Agency’s provisional accounts, pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046, the Executive Director shall draw up the Agency’s final accounts under his or her own responsibility and forward them to the Management Board for an opinion. 7. The Management Board shall deliver an opinion on the Agency’s final accounts for year N. 8. By 1 July of year N+1, the Executive Director shall send the final accounts, together with the opinion of the Management Board, to the European Parliament, to the Council, to the Commission and to the Court of Auditors as well as to the countries associated with the implementation, application and development of the Schengen acquis and with Dublin- and Eurodac-related measures. 9. The final accounts for year N shall be published in the Official Journal of the European Union by 15 November of year N+1. 10. The Executive Director shall send the Court of Auditors a reply to its observations by 30 September of year N+1. The Executive Director shall also send that reply to the Management Board. |
Regulation (EU) 2018/1726 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for the Operational Management of Large-Scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA), and amending Regulation (EC) No 1987/2006 and Council Decision 2007/533/JHA and repealing Regulation (EU) No 1077/2011 article 47 CELEX: 02018R1726-20250128 11. The Executive Director shall submit to the European Parliament, at the latter’s request, any information required for the smooth application of the discharge procedure for year N, in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046. 12. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of year N+2, grant discharge to the Executive Director in respect of the implementation of the budget for year N. |