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1. The director shall implement the Centre’s budget.

2. By 1 March following each financial year, the Centre’s accounting officer shall communicate the provisional accounts to the Commission’s accounting officer together with a report on the budgetary and financial management for that financial year. 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.

3. By 31 March at the latest following each financial year, the Commission’s accounting officer shall forward the Centre’s provisional accounts to the Court of Auditors, together with a report on the budgetary and financial management for that financial year. The report on the budgetary and financial management for that financial year shall also be forwarded to the European Parliament and the Council.

4. On receipt of the Court of Auditors’ observations on the Centre’s provisional accounts, pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046, the director shall draw up the Centre’s final accounts under the director’s own responsibility and forward them to the Management Board for an opinion. The Centre shall inform the Commission without delay of cases of presumed fraud and other financial irregularities, of any completed or ongoing investigations by the European Public Prosecutor’s Office (EPPO) or the European anti-Fraud Office (OLAF), and of any audits or controls by the Court of Auditors or the Internal Audit Service (IAS), without endangering the confidentiality of the investigations. That obligation to inform the Commission is without prejudice to Article 24(1) of Council Regulation (EU) 2017/1939 ().

5. The Management Board shall deliver an opinion on the Centre’s final accounts.

6. The director shall, by 1 July at the latest following each financial year, forward the final accounts to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board’s opinion.

7. The final accounts shall be published.

8. The director shall send the Court of Auditors a reply to its observations by 30 September. The director shall also send a copy of that reply to the European Parliament, the Council, the Commission and the Management Board.

9. The director shall submit to the European Parliament, at the latter’s request, any information required for the smooth application of the discharge procedure for the financial year in question, as laid down in Article 261(3) of Regulation (EU, Euratom) 2018/1046.

10. The European Parliament, on a recommendation from the Council acting by a qualified majority, shall, before 30 April of year N + 2, give a discharge to the director in respect of the implementation of the budget for year N.