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Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (recast) article 255 CELEX: 32024R2509 Annual report on budgetary and financial management
1. Each Union institution and each body referred to in Article 247 shall prepare a report on budgetary and financial management for the financial year. They shall make the report available to the European Parliament, to the Council and to the Court of Auditors, by 31 March of the following financial year. 2. The report referred to in paragraph 1 shall provide summary information on the transfers of appropriations among the various budgetary items. |