Present Text Amendment

(15e) Article 68 is replaced by the following:

1. The Executive Director shall implement the budget of the Agency. ‘1. The Executive Director shall implement the budget of the Agency.

2. By 1 March at the latest following each financial year, the Agency's accounting officer shall communicate 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 128 of the Financial Regulation applicable to the general budget of the European Communities(19) (hereinafter referred to as the ‘general Financial Regulation’). 2. By 1 March of the following financial year, the Agency's accounting officer shall send the provisional accounts to the Commission's Accounting Officer and to the Court of Auditors.

3. By 31 March at the latest following each financial year, the Commission's accounting officer shall submit 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 forwarded to the European Parliament and the Council. 3. By 31 March of the following financial year, the Executive Director shall send the report on the budgetary and financial management to the European Parliament, the Commission, the Council and the Court of Auditors .

4. On receipt of the Court of Auditors' observations on the Agency's provisional accounts, pursuant to Article 129 of the general Financial Regulation , the Executive Director shall draw up the Agency's final accounts under his own responsibility and submit them to the Management Board for an opinion. 4. By 31 March of the following financial year, the Commission's accounting officer shall send the Agency's provisional accounts, consolidated with the Commission's provisional accounts, to the Court of Auditors.

On receipt of the Court of Auditors' observations on the Agency's provisional accounts pursuant to Article 148 of the Financial Regulation applicable to the general budget of the Union, the accounting officer shall draw up the Agency's final accounts and the Executive Director shall submit them to the Management Board for an opinion.

5. The Management Board of the Agency shall deliver an opinion on the Agency's final accounts. 5. The Management Board shall deliver an opinion on the Agency's final accounts.

6. The Executive Director shall, by 1 July at the latest following each financial year, forward the final accounts to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board's opinion. 6. The accounting officer shall, by 1 July following each financial year, send the final accounts to the European Parliament, the Council, the accounting officer of the Commission and the Court of Auditors, together with the Management Board's opinion.

7. The final accounts shall be published. 7. The final accounts shall be published in the Official Journal of the European Union by 15 November of the following year.

8. The Agency's Executive Director shall send the Court of Auditors a reply to its observations by 30 September at the latest. He shall also send this reply to the Management Board . 8. The Executive Director shall send to the Court of Auditors a reply to its observations by 30 September.

9. The Executive Director shall submit to the European Parliament, at the latter's request, any information required for the smooth application of the discharge procedure for the financial year in question, as laid down in Article 146(3) of the general Financial Regulation. 9. The Executive Director shall submit to the European Parliament, at the latter's request, any information required for the smooth application of the discharge procedure for the financial year in question, in accordance with Article 165(3) of the Financial Regulation applicable to the general budget of the Union.

10. The European Parliament , on a recommendation from the Council acting by a qualified majority, shall, before 30 April of year N + 2, give a discharge to the Executive Director in respect of the implementation of the budget for year N. 10. On a recommendation from the Council , the European Parliament 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.