SECTION 4

The revenues of the Agency shall consist of a contribution from the Union budget, contributions from third countries participating in the work of the Agency as provided for in Article 30, and voluntary contributions from Member States in money or in kind. Member States that provide voluntary contributions may not claim any specific right or service as a result thereof. The expenditure of the Agency shall include staff, administrative and technical support, infrastructure and operational expenses, and expenses resulting from contracts entered into with third parties. By 1 March each year, the Executive Director shall draw up a draft statement of estimates of the Agency’s revenue and expenditure for the following financial year, and shall forward it to the Management Board, together with a draft establishment plan. Revenue and expenditure shall be in balance. Each year, the Management Board shall, on the basis of a draft statement of estimates of revenue and expenditure drawn up by the Executive Director, produce a statement of estimates of revenue and expenditure for the Agency for the following financial year. The Management Board shall, by 31 March each year, send that statement of estimates, which shall include a draft establishment plan together with the draft work programme, to the Commission and the third countries with which the Union has concluded agreements in accordance with Article 30. The Commission shall forward that statement of estimates to the European Parliament and the Council together with the draft general budget of the Union. On the basis of that statement of estimates, the Commission shall enter in the draft budget of the 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 submit to the European Parliament and the Council in accordance with Article 314 TFEU. The European Parliament and the Council shall authorise the appropriations for the subsidy to the Agency. The European Parliament and the Council shall adopt the establishment plan for the Agency. Together with the work programme, the Management Board shall adopt the Agency’s budget. It shall become final following definitive adoption of the general budget of the Union. Where appropriate, the Management Board shall adjust the Agency’s budget and work programme in accordance with the general budget of the Union. The Management Board shall forward the budget without delay to the European Parliament, the Council and the Commission. In order to facilitate the combating of fraud, corruption and other unlawful activities under Regulation (EC) No 1073/1999 Regulation (EC) No 1073/1999 of the European Parliament and of the Council of 25 May 1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 1). , the Agency shall, within six months from the day it becomes operational, accede to the Interinstitutional Agreement of 25 May 1999 concerning internal investigations by the European Anti-fraud Office (OLAF) Interinstitutional Agreement of 25 May 1999 between the European Parliament, the Council of the European Union and the Commission of the European Communities concerning internal investigations by the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 15). and shall adopt the appropriate provisions applicable to all the employees of the Agency, using the template set out in the Annex to that Agreement. The Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds from the Agency. OLAF may carry out investigations, including on-the-spot checks and inspections, in accordance with the provisions and procedures laid down in Regulation (EC) No 1073/1999 and Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities OJ L 292, 15.11.1996, p. 2. with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant or a contract funded by the Agency. Without prejudice to paragraphs 1, 2 and 3, cooperation agreements with third countries and international organisations, contracts, grant agreements and grant decisions of the Agency shall contain provisions expressly empowering the Court of Auditors and OLAF to conduct such audits and investigations, according to their respective competences. The Executive Director shall be responsible for the implementation of the Agency’s budget. The Commission’s internal auditor shall exercise the same powers over the Agency as over Commission departments. By 1 March following each financial year (1 March of year N + 1), the Agency’s accounting officer shall send 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 147 of the Financial Regulation. By 31 March of year N + 1, the Commission’s accounting officer shall send the Agency’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 the financial year shall also be sent to the European Parliament and the Council. On receipt of the Court of Auditor’s observations on the Agency’s provisional accounts, pursuant to Article 148 of the Financial Regulation, the Executive Director shall draw up the Agency’s final accounts under his/her own responsibility and send them to the Management Board for an opinion. The Management Board shall deliver an opinion on the Agency’s final accounts. The Executive Director shall, by 1 July of year N + 1, transmit the final accounts, including the report on the budgetary and financial management for that financial year and the Court of Auditor’s observations, to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board’s opinion. The Executive Director shall publish the final accounts. The Executive Director shall send the Court of Auditors a reply to its observations by 30 September of year N + 1 and shall also send to the Management Board a copy of that reply. The Executive Director shall submit to the European Parliament, at the latter’s request, all the information necessary for the smooth application of the discharge procedure for the financial year in question, as laid down in Article 165(3) of the Financial Regulation. The European Parliament, acting on a recommendation from the Council, shall, before 15 May of year N + 2, give a discharge to the Executive Director in respect of the implementation of the budget for the year N.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.