1.In addition to the statements and reports provided for in Articles 145 and 146, the Commission's accounting officer shall send once a month to the European Parliament and to the Council figures, aggregated at chapter level at least, on the implementation of the budget, both for revenue and for expenditure against all appropriations.
Those figures shall also provide details of the utilisation of appropriations carried over.
The figures shall be sent within 10 working days of the end of each month.
2.Three times a year, within 30 working days of 31 May, 31 August and 31 December, the Commission's accounting officer shall send to the European Parliament and to the Council a report on the implementation of the budget, covering both revenue and expenditure broken down by chapter, article and item.
Those reports shall also provide details of the utilisation of appropriations carried over from preceding financial years.
3.The figures and the report on implementation of the budget shall at the same time be sent to the Court of Auditors and published on the Commission's website.
4.By 15 September of each year, the accounting officer shall send to the European Parliament and to the Council a report containing information on current risks noted, general trends observed, new accounting issues encountered, progress on accounting matters, including those raised by the Court of Auditors, and information on recoveries.