Regulation (EU) 2018/1727 of the European Parliament and of the CouncilShow full title

CHAPTER VI U.K. FINANCIAL PROVISIONS

Article 60 U.K. Budget

1. Estimates of all the revenue and expenditure of Eurojust shall be prepared for each financial year, corresponding to the calendar year, and shall be shown in Eurojust’s budget.

2. Eurojust’s budget shall be balanced in terms of revenue and of expenditure.

3. Without prejudice to other resources, Eurojust’s revenue shall comprise:

(a) a contribution from the Union entered in the general budget of the Union;

(b) any voluntary financial contribution from the Member States;

(c) charges for publications and any service provided by Eurojust;

(d) ad hoc grants.

4. The expenditure of Eurojust shall include staff remuneration, administrative and infrastructure expenses and operating costs, including funding for joint investigation teams.

Article 61 U.K. Establishment of the budget

1. Each year the Administrative Director shall draw up a draft statement of estimates of Eurojust’s revenue and expenditure for the following financial year, including the establishment plan, and shall send it to the Executive Board. The European Judicial Network and other Union networks involved in judicial cooperation in criminal matters referred to in Article 48 shall be informed of the parts related to their activities in due time before the estimate is forwarded to the Commission.

2. The Executive Board shall, on the basis of the draft statement of estimates, review the provisional draft estimate of Eurojust’s revenue and expenditure for the following financial year, which it shall forward to the College for adoption.

3. The provisional draft estimate of Eurojust’s revenue and expenditure shall be sent to the Commission by no later than 31 January each year. Eurojust shall send the final draft estimate, which shall include a draft establishment plan, to the Commission by 31 March of the same year.

4. The Commission shall send the statement of estimates to the European Parliament and to the Council (the ‘budgetary authority’) together with the draft general budget of the Union.

5. On the basis of the statement of estimates, the Commission shall enter in the draft general budget of the Union the estimates it considers necessary for the establishment plan and the amount of the contribution to be charged to the general budget, which it shall place before the budgetary authority in accordance with Articles 313 and 314 TFEU.

6. The budgetary authority shall authorise the appropriations for the contribution from the Union to Eurojust.

7. The budgetary authority shall adopt Eurojust’s establishment plan. Eurojust’s budget shall be adopted by the College. It shall become final following the final adoption of the general budget of the Union. Where necessary, Eurojust’s budget shall be adjusted by the College accordingly.

8. Article 88 of Commission Delegated Regulation (EU) No 1271/2013(1) shall apply to any building project likely to have significant implications for Eurojust’s budget.

Article 62 U.K. Implementation of the budget

The Administrative Director shall act as the authorising officer of Eurojust and shall implement Eurojust’s budget under his or her own responsibility, within the limits authorised in the budget.

Article 63 U.K. Presentation of accounts and discharge

1. Eurojust’s accounting officer shall send the provisional accounts for the financial year (year N) to the Commission’s Accounting Officer and to the Court of Auditors by 1 March of the following financial year (year N + 1).

2. Eurojust shall send the report on the budgetary and financial management for year N to the European Parliament, the Council and the Court of Auditors by 31 March of year N + 1.

3. The Commission’s Accounting Officer shall send Eurojust’s provisional accounts for year N, consolidated with the Commission’s accounts, to the Court of Auditors by 31 March of year N + 1.

4. In accordance with Article 246(1) of Regulation (EU, Euratom) 2018/1046, the Court of Auditors shall make its observations on Eurojust’s provisional accounts by 1 June of year N + 1.

5. On receipt of the Court of Auditors’ observations on Eurojust’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046, the Administrative Director shall draw up Eurojust’s final accounts under his or her own responsibility and shall submit them to the Executive Board for an opinion.

6. The Executive Board shall deliver an opinion on Eurojust’s final accounts.

7. The Administrative Director shall, by 1 July of year N + 1, send the final accounts for year N to the European Parliament, to the Council, to the Commission and to the Court of Auditors, together with the Executive Board’s opinion.

8. The final accounts for year N shall be published in the Official Journal of the European Union by 15 November of year N + 1.

9. The Administrative Director shall send the Court of Auditors a reply to its observations by 30 September of year N + 1. The Administrative Director shall also send this reply to the Executive Board and to the Commission.

10. At the European Parliament’s request, the Administrative Director shall submit to it any information required for the smooth application of the discharge procedure for the financial year in question in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046.

11. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of year N + 2, grant a discharge to the Administrative Director in respect of the implementation of the budget for year N.

12. The discharge of Eurojust’s budget shall be granted by the European Parliament on a recommendation of the Council following a procedure comparable to that provided for in Article 319 TFEU and Articles 260, 261 and 262 of Regulation (EU, Euratom) 2018/1046, and based on the audit report of the Court of Auditors.

If the European Parliament refuses to grant the discharge by 15 May of year N + 2, the Administrative Director shall be invited to explain his or her position to the College, which shall take its final decision on the position of the Administrative Director in light of the circumstances.

Article 64 U.K. Financial rules

1. The financial rules applicable to Eurojust shall be adopted by the Executive Board in accordance with Delegated Regulation (EU) No 1271/2013 after consultation with the Commission. Those financial rules shall not depart from Delegated Regulation (EU) No 1271/2013 unless such departure is specifically required for Eurojust’s operation and the Commission has given its prior consent.

In respect of the financial support to be given to joint investigation teams’ activities, Eurojust and Europol shall jointly establish the rules and conditions upon which applications for such support are to be processed.

2. Eurojust may award grants related to the fulfilment of its tasks under Article 4(1). Grants provided for tasks relating to point (f) of Article 4(1) may be awarded to the Member States without a call for proposals.

(1)

Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 328, 7.12.2013, p. 42).