Article 43

The Director shall implement Europol’s budget. By 28 February at the latest following each financial year, Europol’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 128 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities OJ L 248, 16.9.2002, p. 1. . By 31 March at the latest following each financial year, the Commission’s accounting officer shall forward Europol’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. On receipt of the Court of Auditors’ observations on Europol’s provisional accounts pursuant to Article 129 of Regulation (EC, Euratom) No 1605/2002, the Director shall draw up Europol’s final accounts under his own responsibility and forward them to the Management Board for an opinion. The Management Board shall deliver an opinion on Europol’s final accounts. By 1 July at the latest following each financial year, the Director shall send the final accounts, together with the opinion of the Management Board, to the European Parliament, the Council, the Commission and the Court of Auditors. The final accounts shall be published. The Director shall send the Court of Auditors a reply to its observations by 30 September at the latest. He shall also send a copy of that reply to the Management Board. 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 146(3) of Regulation (EC, Euratom) No 1605/2002. The European Parliament, taking into account a recommendation from the Council acting by 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.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.