Article 47

The authorising officer shall report to the management board on the performance of his duties in a form of a consolidated annual activity report containing: information on: the implementation of the body’s annual work programme, budget and staff resources referred to in Article 38, management and internal control systems including the summary of number and type of internal audits carried out by the internal auditor, the internal audit capabilities, the recommendations made and the action taken on these recommendations and on the recommendations of previous years, as referred to in Articles 82 and 83, any observations of the Court of Auditors and the actions taken on these observations, the accounts and the report on budgetary and financial management without prejudice to Articles 92, 96 and 97; a declaration of the authorising officer stating whether he has a reasonable assurance that unless otherwise specified in any reservations related to defined areas of revenue and expenditure: the information contained in the report presents a true and fair view, the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management, the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions. The consolidated annual activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with the operations, the use made of the resources provided and the efficiency and effectiveness of the internal control systems, including an overall assessment of the costs and benefits of controls. The consolidated annual report shall be submitted to the management board for the assessment. No later than 1 July each year the consolidated annual activity report together with its assessment shall be sent by the management board to the Court of Auditors, to the Commission, to the European Parliament and the Council. Additional reporting requirements may be provided in the constituent act in duly justified cases, in particular when it is required by the nature of the field in which the body operates.

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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.