CHAPTER V

The revenue of the Agency shall consist, without prejudice to other types of income, of: a subsidy from the Union entered in the general budget of the European Union (Commission section); a contribution from the countries associated with the implementation, application and development of the Schengen acquis and Eurodac-related measures; any financial contribution from the Member States. The expenditure of the Agency shall include, inter alia, staff remuneration, administrative and infrastructure expenses, operating costs and expenditure relating to contracts or agreements concluded by the Agency. Each year the Executive Director shall draw up, taking into account the activities carried out by the Agency, a draft statement of estimates of the Agency’s revenue and expenditure for the following financial year, together with the establishment plan, and shall transmit it to the Management Board. Revenue and expenditure of the Agency shall be in balance. The Management Board, on the basis of a draft drawn up by the Executive Director, shall adopt a draft statement of estimates of the revenue and expenditure of the Agency for the following financial year. The draft statement of estimates of the Agency’s revenue and expenditure and the general guidelines underlying that estimate, shall be transmitted by the Management Board to the Commission and to the countries associated with the implementation, application and development of the Schengen acquis and Eurodac-related measures by 10 February each year and the final statement of estimates by 31 March each year. By 31 March each year, the Management Board shall submit to the Commission and to the budgetary authority: its draft annual work programme; its updated multi-annual Staff Policy Plan, established in line with the guidelines set by the Commission; information on the number of officials, temporary and contract staff as defined in the Staff Regulations for the years n-1 and n as well as an estimate for the year n+1; information on contributions in kind granted by the host Member States to the Agency; an estimate of the balance of the outturn account for the year n-1. The statement of estimates shall be forwarded by the Commission to the budgetary authority together with the draft general budget of the European Union. On the basis of the statement of estimates, the Commission shall enter in the draft general budget of the European Union the estimates it deems necessary for the establishment plan and the amount of the subsidy to be charged to the general budget, which it shall place before the budgetary authority in accordance with Article 314 TFEU. The budgetary authority shall authorise the appropriations for the subsidy to the Agency. The budgetary authority shall adopt the establishment plan for the Agency. The Agency’s budget shall be adopted by the Management Board. It shall become final following the final adoption of the general budget of the European Union. Where appropriate, it shall be adjusted accordingly. Any modification to the budget, including the establishment plan, shall follow the same procedure. The Management Board shall, as soon as possible, notify the budgetary authority of its intention to implement any project, which may have significant financial implications for the funding of its budget, in particular any projects relating to property such as the rental or purchase of buildings. It shall inform the Commission thereof as well as the countries associated with the implementation, application and development of the Schengen acquis and Eurodac-related measures. If either branch of the budgetary authority intends to issue an opinion, it shall, within 2 weeks after receipt of the information on the project, notify the Management Board of its intention to issue such an opinion. In the absence of a reply, the Agency may proceed with the planned operation. The Agency’s budget shall be implemented by its Executive Director. The Executive Director shall forward annually to the budgetary authority any information relevant to the outcome of the evaluation procedures. The Agency’s Accounting Officer shall send to the Commission’s Accounting Officer and the Court of Auditors by 1 March of the following year the Agency’s provisional accounts, together with the report on budgetary and financial management during the year. The Commission’s Accounting Officer shall consolidate the provisional accounts of the institutions and decentralised bodies in accordance with Article 128 of Regulation (EC, Euratom) No 1605/2002. The Agency’s Accounting Officer shall also send to the budgetary authority, by 31 March of the following year, the report on budgetary and financial management. On receipt of the Court of Auditors’ observations on the Agency’s provisional accounts, pursuant to Article 129 of Regulation (EC, Euratom) No 1605/2002, the Executive Director shall draw up the Agency’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 the Agency’s final accounts. By 1 July of the following year, the Executive Director shall send the final accounts, together with the opinion of the Management Board, to the budgetary authority, the Commission’s Accounting Officer, the Court of Auditors as well as the countries associated with the implementation, application and development of the Schengen acquis and Eurodac-related measures. The final accounts shall be published. The Executive Director shall send the Court of Auditors a reply to its observations by 30 September. The Executive Director shall also send that reply to the Management Board. Upon the request of the European Parliament, the Executive Director shall submit the information necessary 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, on a recommendation from the Council acting by a qualified majority, shall, before 15 May of year n + 2, give a discharge to the Executive Director in respect of the implementation of the budget for year n. The financial rules applicable to the Agency shall be adopted by the Management Board after consultation of the Commission. They shall not depart from Regulation (EC, Euratom) No 2343/2002 unless such departure is specifically required for the Agency’s operation and the Commission has given its prior consent. In order to combat fraud, corruption and other unlawful activities, Regulation (EC) No 1073/1999 shall apply. The Agency shall accede to the Interinstitutional Agreement concerning internal investigations by the European Anti-fraud Office (OLAF) and shall issue, without delay, the appropriate provisions applicable to all the employees of the Agency. The decisions concerning funding and the implementing agreements and instruments resulting from them shall explicitly stipulate that the Court of Auditors and OLAF may carry out, if necessary, on-the-spot checks among the recipients of the Agency’s funding and the agents responsible for allocating it.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.