Financial Regulation Applicable to Eurojust
Date: 2006-04-20
Institutions: European Union Agency for Criminal Justice Cooperation
Subjects: Eurojust, closing of accounts, drawing up of the budget, financial management, financial regulation, implementation of the budget

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III

(Acts adopted under the EU Treaty)

ACTS ADOPTED UNDER TITLE VI OF THE EU TREATY

FINANCIAL REGULATION APPLICABLE TO EUROJUST

THE COLLEGE OF EUROJUST,

Having regard to the Council Decision of 28 February 2002
setting up Eurojust with a view to reinforcing the fight against
serious crime, and in particular Article 37 thereof,

Having regard to the Commission Decision granting derogations
requested by Eurojust to Commission Regulation (EC, Euratom)
No 2343/2002 on the framework Financial Regulation for the
bodies referred to in Article 185 of Council Regulation (EC,
Euratom) No 1605/2002 on the Financial Regulation applicable
to the general budget of the European Communities,

Whereas:

(6)

(7)

(8)

(9)

For the same reason, Eurojust must observe the same
the Community in
requirement as the institutions of
in this
the award of public contracts and grants;
respect, a reference to the relevant provisions of
the
general Financial Regulation will suffice.

Financial Regulation must

The
specific
requirements of Eurojust as a judicial cooperation unit.
It should take full account of the sensitive operations
carried out by Eurojust, in particular in relation to inves-
tigations and prosecutions.

reflect

the

The Financial Regulation applicable to Eurojust’s budget
must be adopted unanimously by the College after the
Commission has been consulted.

The Commission has consented to this Regulation
including the departure from the framework Financial
Regulation,

Eurojust has legal personality and has the full responsi-
bility to draw up and to implement its own budget.

It is necessary to define the rules on drawing up and
implementing Eurojust’s budget, as well as the rules
governing the presentation and the auditing of
the
accounts.

HAS ADOPTED THIS REGULATION:

TITLE I

SUBJECT MATTER

Article 1

It is also necessary to define the powers and responsi-
bilities of the College of Eurojust, the Authorising Officer,
the accounting officer, the imprest administrator and the
internal auditor.

This Regulation lays clear
governing the establishment and the implementation of
budget of Eurojust.

the main principle and rules
the

Effective control systems must be established to protect
the financial interest of the European Community.

Since Eurojust is financed by an annual subsidy charged
to the Community budget, the timetable for establishing
the budget, presenting the
and granting
discharge should be aligned to the equivalent provisions
of the general Financial Regulation.

accounts

For the purposes of this Regulation:

Article 2

1.

‘Eurojust Decision’
shall mean the Council Decision
(2002/187/JHA) of 28 February 2002 setting up Eurojust
with a view to reinforcing the fight against
serious
crime (1).

(1) OJ L 63, 6.3.2002, p. 1. Decision as last amended by Decision

2003/659/JHA (OJ L 245, 29.9.2003, p. 44).

(1)

(2)

(3)

(4)

(5)

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2.

‘Eurojust’ shall mean the judicial cooperation unit set up by
the Eurojust Decision establishing Eurojust as a body of the
European Union.

13.

‘Staff Regulations’
and rules
applicable to officials and other servants of the European
Communities.

shall mean regulations

3.

‘College’ shall mean the unit referred to in Article 10(1) of
the Eurojust Decision.

4.

‘Administrative Director’ shall mean the person referred to
in Articles 29 and 36(1) of the Eurojust Decision.

5.

‘Staff’ shall mean the Administrative Director as well as the
staff referred to in Article 30 of the Eurojust Decision.

6.

‘Budget’ shall mean the budget of Eurojust as referred to in
Article 34 of the Eurojust Decision.

TITLE II

BUDGETARY PRINCIPLES

Article 3

The establishment and implementation of
the budget shall
comply with the principles of unity and budget accuracy,
annuality, equilibrium, unit of account, universality, specifi-
sound financial management and transparency as
cation,
provided for in this Regulation.

CHAPTER 1

Principles of unity and of budget accuracy

Article 4

7.

‘Budgetary Authority’ shall mean the European Parliament
and the Council of the European Union.

The budget is the instrument which, for each financial year,
forecasts and authorises the revenue and expenditure considered
necessary for the implementation of the Eurojust Decision.

8.

9.

10.

‘General Financial Regulation’ shall mean the Council Regu-
lation (EC, Euratom) No 1605/2002 of 25 June 2002 on
the Financial Regulation applicable to the general budget of
the European Communities (1).

Article 5

The budget shall comprise:

Financial

shall mean

Regulation’

‘Framework
the
Commission Regulation (EC, Euratom) No 2343/2002 of
23 December 2002 on the framework Financial Regulation
for the bodies referred to in Article 185 of Council Regu-
lation (EC, Euratom) No 1605/2002 on the Financial Regu-
lation applicable to the general budget of the European
Communities (2).

‘Implementing Rules to the general Financial Regulation’
shall mean the detailed rules for the implementation of
Council Regulation (EC, Euratom) No 1605/2002 as laid
down
Euratom)
in
No 2342/2002 (3).

Commission

Regulation

(EC,

11.

‘Eurojust Financial
implementing rules to this Financial Regulation.

Implementing Rules’ shall mean the

12.

‘Eurojust Financial Rules’ shall mean the Eurojust Decision,
this Financial Regulation and the Eurojust Financial Imple-
menting Rules.

(1) OJ L 248, 16.9.2002, p. 1.
(2) OJ L 357, 31.12.2002, p. 72.
(3) OJ L 357, 31.12.2002, p. 1.

(a) own revenue consisting of all fees, charges and, without
interest which Eurojust may
prejudice to Article 51,
receive for services supplementary to the tasks entrusted
to it, and any other revenue;

(b) revenue made up of any financial contributions of the host

Member State;

(c) a subsidy granted by the European Communities;

(d) revenue assigned to specific
accordance with Article 19(1);

items of

expenditure

in

(e)

the expenditure of Eurojust, including administrative expen-
diture.

Article 6

No revenue shall be collected and no expenditure effected

1.
unless booked to a heading in the budget.

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An appropriation must not be entered in the budget if it

2.
is not for an item of expenditure considered necessary.

paid in that financial year, and to cover amounts due against
commitments from preceding financial years.

No expenditure may be committed or authorised in excess

3.
of the appropriations authorised by the budget.

Commitments shall be entered in the accounts on the
into up to

commitments

entered

legal

4.
basis of
the
31 December.

CHAPTER 2

Principle of annuality

Article 7

5.
Payments shall be entered in the accounts for a financial
year on the basis of the payments effected by the accounting
officer by 31 December of that year at the latest.

The appropriations entered in the budget shall be authorised for
one financial year, which shall
run from 1 January to
31 December.

Article 8

1.
The budget shall contain differentiated and non-differen-
tiated appropriations, which shall consist of commitment
appropriations and payment appropriations.

2.
Commitment appropriations shall cover the total cost of
the legal commitments entered into during the current financial
year.

3.
Payment appropriations shall cover payments made to
honour the legal commitments entered into in the current
financial year and/or earlier financial years.

Administrative appropriations shall be non-differentiated.
4.
Administrative expenditure arising from contracts covering
periods
in
accordance with local practice or relating to the supply of
the financial
equipment, shall be charged to the budget of
year in which it is effected.

that extend beyond the financial year, either

Article 9

1.
The revenue of Eurojust referred to in Article 5 shall be
entered in the accounts for the financial year on the basis of the
amounts collected during the financial year.

The revenue of Eurojust shall give rise to an equivalent

2.
amount of payment appropriations.

Article 10

1.
Appropriations which have not been used at the end of
the financial year for which they were entered shall be cancelled.

However, they may, by decision of the College taken not later
than 15 February, be carried over to the next financial year
only, in accordance with paragraphs 2 to 7.

Appropriations relating to staff expenditure may not be

2.
carried over.

and

appropriations

non-differentiated

Appropriations for commitment of differentiated appro-
3.
priations
yet
committed at the close of the financial year may be carried
over in respect of amounts corresponding to commitment
appropriations for which most of the preparatory stages of
the commitment procedure,
to be defined in the Eurojust
Implementing Rules, have been completed by 31
Financial
December;
these amounts may then be committed up to
31 March of the following year.

not

Appropriations

4.
for payment of differentiated appro-
priations may be carried over in respect of amounts needed
to cover existing commitments or commitments linked to
commitment appropriations carried over, when the appro-
priations provided for the relevant headings in the budget for
the following financial year do not cover requirements. Eurojust
first use the appropriations authorised for the current
shall
financial year and shall not use the appropriations carried
over until the former are exhausted.

3.
The appropriations authorised in the budget for a given
year may be used solely to cover expenditure committed and

5.
Non-differentiated appropriations corresponding to obli-
gations duly contracted at the close of the financial year shall
be carried over automatically to the following financial year
only.

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Appropriations

carried over which have not been
6.
committed by 31 March of year n + 1 shall be automatically
cancelled.

in the chapter in question for the previous financial year, plus
one twelfth for each month which has elapsed.

Appropriations carried over in this way shall be identified in the
accounts.

Payments may be made monthly per chapter up to a maximum
of one twelfth of the appropriations authorised in the chapter in
question for the previous financial year.

7.
The appropriations available at 31 December arising from
the assigned revenue referred to in Article 19 shall be carried
over automatically.

The limit of the appropriations provided for in the statement of
estimates of revenue and expenditure may not be exceeded.

The appropriations available corresponding to assigned revenue
carried over must be used first.

Article 11

Where amounts are decommitted, as a result of total or partial
for which they were
the actions
non-implementation of
earmarked, in any financial year after that in which the appro-
priations were committed, the appropriations concerned shall
be cancelled.

Article 12

The appropriations entered in the budget may be committed
with effect from 1 January, once the budget has become defi-
nitive.

Article 13

1.
As from 15 November of each year, routine administrative
expenditure may be committed in advance against the appro-
priations provided for
the following financial year. Such
commitments may not, however, exceed one quarter of the
appropriations on the corresponding budget heading for the
current financial year. They may not apply to new expenditure
of a kind not yet approved in principle in the last budget duly
adopted.

2.
Expenditure which must be paid in advance, for example
rents, may give rise to payments from 1 December onwards to
be charged to the appropriations for the following financial
year.

Article 14

If

the budget has not been finally adopted at

1.
the
beginning of the financial year, the following rules shall apply
to commitment and payment of expenditure which it has been
possible to book to a specific heading in the budget as part of
implementation of the last budget duly adopted.

At

the request of

the Administrative Director,

3.
the
continuity of action by Eurojust and management needs so
the College may simultaneously authorise two or
require,
more
and
for
payments over and above those automatically made available
by the provisions of paragraphs 1 and 2.

commitments

provisional

twelfths

both

if

The additional twelfths shall be authorised in full and shall not
be divisible.

CHAPTER 3

Principle of equilibrium

Article 15

The budget revenue and payment appropriations must be

1.
in balance.

Commitment appropriations may not exceed the amount
2.
of the Community subsidy, plus own revenue and any other
revenue referred to in Article 5.

3.

Eurojust may not raise loans.

Funds paid to Eurojust shall constitute for its budget a
4.
balancing subsidy which shall count as prefinancing within the
meaning of Article 81(1)(b)(i) of the general Financial Regu-
lation.

Article 16

1.
If the balance of the outturn account within the meaning
of Article 81 is positive, it shall be repaid to the Commission
up to the amount of the Community subsidy paid during the
year. The part of the balance exceeding the amount of the
Community subsidy paid during the year shall be entered in
the budget for the following financial year as revenue.

Commitments may be made per

2.
chapter up to a
maximum of one quarter of the total appropriations authorised

The difference between the Community subsidy entered in the
general budget and that actually paid to the body shall be
cancelled.

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If the balance of the outturn account provided for in
it shall be entered in the budget for

2.
Article 81 is negative,
the following financial year.

The budget shall carry headings to accommodate the cate-
3.
gories of assigned revenue referred to in paragraph 1 and
wherever possible shall indicate the amount.

3.
The revenue or payment appropriations shall be entered in
the budget during the budgetary procedure using the letter of
amendment procedure or, while budget
implementation is
under way, by means of an amending budget.

Article 20

1.
The Administrative Director may accept any donation
made to Eurojust, such as foundations, subsidies, gifts and
bequests.

CHAPTER 4

Principle of unit of account

Article 17

The budget shall be drawn up and implemented in euro and the
accounts shall be presented in euro.

2.
some
Acceptance of donations which may involve
financial charge shall be subject to the prior authorisation of
the College, which shall take a decision within two months of
the date on which the request is submitted to it. If the College
fails to take a decision within that period, the donation shall be
deemed accepted.

However, for cash-flow purposes, the accounting officer and, in
the case of imprest accounts,
imprest administrators, shall be
authorised to carry out operations in national currencies as laid
down in the Eurojust Financial Implementing Rules.

1.
The Eurojust Financial Implementing Rules shall specify
the cases where certain amounts may be deducted from
requests for payment, invoices or statements, which shall then
be passed for payment of the net amount.

Article 21

CHAPTER 5

Principle of universality

Article 18

Total revenue shall cover total payment appropriations, subject
to Article 19. All revenue and expenditure shall be entered in
full without any adjustment against each other, subject
to
Article 21.

Article 19

The following items of revenue shall be used to finance

1.
specific items of expenditure:

(a) revenue earmarked for a specific purpose, such as income

from foundations, subsidies, gifts and bequests;

(b) contributions to Eurojust’s activities from Member States,
in so far
non-member countries or miscellaneous bodies,
as
concluded
between Eurojust and the Member States, non-member
countries or bodies in question.

in the agreement

is provided for

this

Discounts,
requests shall not be recorded as revenue of Eurojust.

refunds and rebates on invoices and payment

The cost of goods, other products or services provided to
for the full ex-tax

2.
Eurojust shall be charged to the budget
amount where they incorporate taxes refunded:

(a) either by the Member States pursuant to the Protocol on
Privileges and Immunities of the European Communities, by
the Host State on the basis of the Seat Agreement or on the
basis of other relevant agreements;

(b) or by a Member State or non-member country on the basis

of other relevant agreements.

Any national taxes temporarily borne by Eurojust under the first
subparagraph shall be entered in a suspense account until they
are refunded by the State concerned.

Any negative balance shall be entered in the budget as

3.
expenditure.

2.
All items of revenue within the meaning of paragraph 1
shall cover all direct or indirect expenditure incurred by the
activity or purpose in question.

Adjustments may be made

in respect of exchange
4.
differences occurring in the implementation of
the budget.
The final gain or loss shall be included in the balance for the
year.

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CHAPTER 6

CHAPTER 7

Principle of specification

Principle of sound financial management

Article 22

Article 25

The appropriations in their entirety shall be earmarked for
specific purposes by title and chapter; the chapters shall be
further subdivided into articles and items.

1.
Budget appropriations shall be used in accordance with
the principle of sound financial management, that is to say, in
accordance with the principles of economy, efficiency and effec-
tiveness.

Article 23

The Administrative Director may make transfers from one

1.
article to another within each chapter.

The principle of economy requires that the resources used
2.
its activities shall be made
by Eurojust
available in due time, in appropriate quantity and quality and
at the best price.

for the pursuit of

He/she shall
transfers made pursuant to the first subparagraph.

inform the College as soon as possible of the

2.
The Administrative Director may make transfers from one
title to another and from one chapter to another within a total
limit of 10 % of the appropriations for the financial year. He/she
shall
inform the College as soon as possible of the transfers
made between titles and chapters. Beyond the limit of 10 % of
the appropriations, he/she may propose to the College transfers
of appropriations from one title to another or from one chapter
to another within a title. The College shall have one month in
which to oppose such transfers; after this time limit they shall
be deemed to be adopted.

3.
Proposals for transfers and transfers carried out under this
Article shall be accompanied by appropriate and detailed
supporting documents showing the implementation of appro-
priations and estimates of requirements up to the end of the
financial year, both for the headings to be credited and for
those from which the appropriations are drawn.

Article 24

Appropriations may be

transferred only to budget
1.
headings for which the budget has authorised appropriations
or carries a token entry (p.m.).

The principle of efficiency is concerned with the best rela-
tionship between resources employed and results achieved.

The principle of effectiveness is concerned with attaining the
specific objectives set and achieving the intended results.

relevant

achievable,

Specific, measurable,

3.
and timed
objectives shall be set for all sectors of activity covered by the
budget. Achievement of those objectives shall be monitored by
performance indicators for each activity and information shall
be provided to the College by the Administrative Director. This
information shall be provided annually and at the latest in the
documents accompanying the preliminary draft budget.

to improve decision-making, Eurojust

shall
4.
In order
regularly carry out
evaluations of
programmes or activities. Such evaluations shall be applied to
all programmes and activities which entail significant spending
and evaluation results shall be sent to the College.

and ex post

ex ante

The objectives and measures set out in paragraphs 3 and

5.
4 do not apply to case-related work.

CHAPTER 8

Principle of transparency

Article 26

1.
The budget shall be drawn up and implemented and the
accounts presented in compliance with the principle of trans-
parency.

2.
Appropriations corresponding to assigned revenue may be
transferred only if they are used for the purpose to which the
revenue is assigned.

2.
The budget and amending budgets, as finally adopted,
shall be published in the Official Journal of the European Union
within two months of their adoption.

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TITLE III

Article 28

ESTABLISHMENT AND STRUCTURE OF THE BUDGET

CHAPTER 1

Establishment of the budget

Article 27

The budget shall be established in accordance with the

1.
Eurojust Decision.

Each year, the Administrative Director shall draw up and
to the College for its approval a draft estimate of
following
for Eurojust

and expenditure

the

for

2.
submit
revenue
financial year.

to the budget,

Any amendment
including the establishment
plan, shall be the subject of an amending budget adopted by
the same procedure as the initial budget, in accordance with the
provisions of the Eurojust Decision and Article 27.

CHAPTER 2

Structure and presentation of the budget

Article 29

The budget shall comprise a statement of
statement of expenditure.

revenue and a

Article 30

The College shall produce an estimate of revenue and
3.
expenditure for Eurojust,
including the general guidelines
underlying that estimate, on the basis of the draft drawn up
by the Administrative Director. The College shall forward the
estimate and guidelines to the Commission by 31 March at the
latest.

In so far as it is justified by the nature of Eurojust’s activities,
the statement of expenditure must be set out on the basis of a
nomenclature with a classification by purpose. This nomen-
clature shall be determined by Eurojust and shall make a clear
distinction between administrative appropriations and operating
appropriations.

The estimate of revenue and expenditure of Eurojust shall

4.
include:

Article 31

The budget shall show:

(a) an establishment plan setting the number of permanent and
temporary posts authorised within the limits of the budget
appropriations, by grade and by category;

1.

in the statement of revenue:

(b) where there is an increase in the number of posts, a

statement justifying the request for new posts;

(c) a quarterly estimate of cash payments and receipts.

the estimate,

On the basis of

in the preliminary draft general budget of

the Commission shall
5.
the
propose
European Union the amount of the annual subsidy as well as
the posts of a permanent or temporary nature and submit this
proposal to the budgetary authority in accordance with Article
272 of the Treaty.

The budgetary authority shall adopt

6.
the establishment
plan of Eurojust and any subsequent amendment thereto in
accordance with Article 32(1).

(a)

the estimated revenue of Eurojust for the financial year
in question;

(b) the estimated revenue for the preceding financial year

and the revenue for year n – 2;

(c) appropriate remarks on each revenue line;

2.

in the statement of expenditure:

(a)

the commitment and payment appropriations for the
financial year in question;

(b) the commitment and payment appropriations for the
expenditure
year,
preceding
committed and the expenditure paid in year n – 2;

financial

and

the

7.
Before the beginning of the budget year, the College shall
adopt the budget, including the establishment plan as defined in
Article 34(1) third sentence of the Eurojust Decision, on the
basis of
the annual subsidy and posts authorised by the
budgetary authority in accordance with paragraph 6, adjusting
it to the various contributions granted to Eurojust and the funds
from other sources.

(c) a summary statement of the schedule of payments due in
subsequent financial years to meet budget commitments
entered into in earlier financial years;

(d) appropriate remarks on each subdivision.

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Article 32

The establishment plan referred to in Article 27 shall
1.
show, next
the
financial year, the number authorised for the preceding year
and the number of posts actually filled.

to the number of posts authorised for

implementation which may bring their own interests into
conflict with those of Eurojust. Should such a case arise, the
actor in question must refrain from such measures and refer the
matter to the competent authority.

shall

an absolute

Eurojust; no
It
constitute
set.
limit
appointment may be made
However, save in the case of grades A*16, A*15, A*14 and
A*13, the College may modify the establishment plan by up
to 10 % of posts authorised, subject to two conditions:

limit
for
in excess of

the

(a)

that the volume of staff appropriations corresponding to a
full financial year is not affected;

(b) that the limit of the total number of posts authorised by the

establishment plan is not exceeded.

2.
By way of derogation from the second subparagraph of
paragraph 1, the effects of part-time work authorised by the
appointing authority in accordance with the Staff Regulations
may be offset by other appointments.

TITLE IV

IMPLEMENTATION OF THE BUDGET

CHAPTER 1

General provisions

Article 33

shall perform the duties of
The Administrative Director
implement the revenue and
authorising officer. He/she shall
expenditure of
in accordance with the Eurojust
Financial Rules, on his/her own responsibility and within the
limits of the appropriations authorised.

the budget

2.
There is a conflict of interests where the impartial and
objective exercise of the functions of an actor in the implemen-
tation of the budget or an internal auditor is compromised for
reasons involving family, emotional
life, political or national
affinity, economic interest or any other shared interest with
the beneficiary.

3.
The competent authority referred to in paragraph 1 shall
be the immediate superior of the member of staff concerned. If
the member of
the
staff
competent authority shall be the College.

the Administrative Director,

is

Article 36

The budget shall be implemented by the Administrative

1.
Director in the departments placed under his/her authority.

Technical expertise tasks and administrative, preparatory
the exercise of public
judgement
to external private-sector

2.
or ancillary tasks involving neither
authority nor the use of discretionary powers of
may be
entities or bodies, where this proves to be indispensable.

entrusted by contract

CHAPTER 2

Financial actors

S e c t i o n 1 — P r i n c i p l e o f s e g r e g a t i o n o f
d u t i e s

Article 37

Article 34

The duties of authorising officer and accounting officer shall be
segregated and mutually incompatible.

1.
The Administrative Director may delegate his/her powers
of budget implementation to staff of Eurojust covered by the
‘Staff Regulations’, in accordance with the conditions laid down
by the Eurojust Financial Rules. Those so empowered may act
only within the limits of the powers expressly conferred upon
them.

The delegatee may subdelegate the powers received as
2.
provided for in the Eurojust Financial
Implementing Rules.
Each act of subdelegation shall require the explicit agreement
of the Administrative Director.

Article 35

1.
All financial actors within the meaning of Chapter 2 of
this title shall be prohibited from taking any measures of budget

S e c t i o n 2 — A u t h o r i s i n g o f f i c e r

Article 38

1.
The authorising officer shall be responsible for imple-
menting revenue and expenditure in accordance with the prin-
ciples of sound financial management and for ensuring that the
requirements of legality and regularity are complied with.

To implement expenditure, the authorising officer shall
2.
shall
make budget commitments and legal commitments,
validate
shall
and
undertake the preliminaries for the implementation of appro-
priations.

authorise payments

expenditure

and

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Implementation of revenue shall comprise drawing up
3.
estimates of amounts receivable, establishing entitlements to
be recovered and issuing recovery orders.
involve
waiving established entitlements where appropriate.

It shall

The purpose of ex post verifications of documents and,
4.
where appropriate, on-the-spot verifications shall be to verify
that operations financed by the budget have been correctly
implemented and in particular that the criteria referred to in
paragraph 3 have been complied with. These verifications may
be organised on a sample basis using risk analysis.

shall put

The authorising officer

in place minimum
4.
standards as set out in the Eurojust Financial
Implementing
Rules. These minimum standards shall be drawn up on the
basis of the standards laid down by the Commission for its
own department and having due regard to the risks associated
with the management environment and the nature of the action
financed,
internal
management and control systems and procedures suited to
the performance of his/her duties, including where appropriate
ex post verifications.

organisational

structure

and

the

the

authorising

The
his/her
shall
departments an expertise and advice function designed to help
him/her control the risks involved in his/her activities.

establish within

officer

Before an operation is authorised,

5.
the operational and
financial aspects shall be verified by members of staff other
than the one who initiated the operation. Initiation and the ex
ante and ex post verification of an operation shall be separate
functions.

The authorising officer shall conserve the supporting
6.
documents relating to operations carried out for a period of
five years from the date of the decision granting discharge in
respect of implementation of the budget.

Article 39

1.
Initiation of an operation as referred to in Article 38(5)
shall be understood to mean all
the operations which are
the acts implementing the
preparatory to the adoption of
budget by the authorising officers responsible referred to in
Articles 33 and 34.

Ex ante verification of an operation as referred to in
2.
Article 38(5) shall be understood to mean all
the ex ante
checks put in place by the authorising officer responsible in
order to verify the operational and financial aspects.

3.
Each operation shall be the subject of at least one ex ante
verification. The purpose of this verification shall be to ascertain
that:

(a)

the expenditure is in order and conforms to the relevant
provisions;

(b) the principle of sound financial management referred to in

Article 25 has been applied.

5.
The officials or other staff responsible for the verifications
referred to in paragraphs 2 and 4 shall be different from those
performing the tasks referred to in paragraph 1 and shall not be
their subordinates.

6.
All staff responsible for scrutinising the management of
financial operations must have the necessary professional skills.
They shall respect a specific code of professional standards
adopted by Eurojust and based on standards laid down by the
Commission for its own departments.

Article 40

information. This

1.
The authorising officer shall report to the College on the
performance of his/her duties in the form of an annual activity
report (hereinafter ‘authorising officer’s report’), together with
financial and management
shall
indicate the results of his/her operations by reference to the
objectives set for non-case-related operations, the risks asso-
ciated with these operations, the use made of the resources
provided and the way the internal control system functions.
The internal auditor within the meaning of Article 71 shall
take note of the annual activity report and any other pieces
of information identified.

report

2.
By no later than 15 June each year, the College shall send
the budgetary authority and the Court of Auditors an analysis
and an assessment of the authorising officer’s report on the
previous financial year. This analysis and assessment shall be
included in the annual report of Eurojust, in accordance with
the provisions of the constituent instruments.

Article 41

Any member of staff involved in the financial management and
control of transactions who considers that a decision he/she is
required by his/her superior to apply or to agree to is irregular
or contrary to the principles of sound financial management or
the professional rules he/she is required to observe shall inform
the Administrative Director in writing and, if the latter fails to
take action within a reasonable period, the panel referred to in
Article 47(4) and the College. In the event of any illegal activity,
fraud or corruption which may harm the interests of
the
Community, he/she shall
inform the authorities and bodies
designated by the applicable legislation.

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Article 42

Where powers of budget implementation are delegated or sub-
delegated in accordance with Article 34, Article 38(1), (2) and
(3) shall apply mutatis mutandis to the authorising officers by
delegation or subdelegation.

S e c t i o n 3 — A c c o u n t i n g o f f i c e r

officer shall notify the authorising officer beforehand where this
is the intended course of action.

The instrument of delegation shall

5.
entrusted to the delegatees and their rights and obligations.

lay down the tasks

Article 43

S e c t i o n 4 — I m p r e s t a d m i n i s t r a t o r

1.
The College shall appoint an accounting officer, covered
by the Staff Regulations, who shall be responsible in Eurojust
for:

(a) proper implementation of payments, collection of revenue
and recovery of amounts established as being receivable;

Article 44

Where it proves indispensable for the payment of small sums
and for the collection of other revenue referred to in Article 5,
imprest accounts may be set up which shall be endowed by the
accounting officer and shall be placed under the responsibility
of imprest administrators designated by him/her.

(b) preparing and presenting the accounts in accordance with

Title VII;

(c) keeping the accounts in accordance with Title VII;

The maximum amount of each item of expenditure or revenue
that can be paid by the imprest administrator to third parties
may not exceed a certain amount to be specified in the Eurojust
Financial Implementing Rules for each item of expenditure or
revenue.

(d) implementing, in accordance with Title VII, the accounting
rules and methods and the chart of accounts in accordance
the Commission’s
with
adopted
the
accounting officer;

provisions

by

CHAPTER 3

Liability of the financial actors

S e c t i o n 1 — G e n e r a l

r u l e s

Article 45

(e)

laying down and validating the accounting systems and
where appropriate validating systems laid down by the
authorising officer to supply or justify accounting infor-
mation;

1. Without prejudice to any disciplinary action, authorising
officers by delegation and subdelegation may at any time have
their delegation or subdelegation withdrawn temporarily or defi-
nitively by the authority which appointed them.

(f)

treasury management.

The authorising officer may at any time withdraw his/her
agreement to a specific subdelegation.

2.
The accounting officer shall obtain from the authorising
officer, who shall guarantee its reliability, all the information
necessary for the production of accounts which give a true
image of Eurojust’s assets and of budget implementation.

2. Without prejudice
the
to any
accounting officer may at any time be suspended temporarily
or definitively from his/her duties by the College.

disciplinary

action,

3.
Subject to paragraph 4 of this Article and Article 44, the
accounting officer is alone empowered to manage monies and
other assets. He/she shall be responsible for their safekeeping.

The College shall appoint an interim accounting officer.

4.
The accounting officer may delegate certain tasks to
subordinates subject to the Staff Regulations, where this is indis-
pensable for the performance of his/her duties. The accounting

3. Without prejudice to any disciplinary action,
imprest
administrators may at any time be suspended temporarily or
definitively from their duties by the accounting officer.

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Article 46

1.
The provisions of this chapter are without prejudice to the
criminal-law liability which the authorising officer and the
persons referred to in Article 45 may incur as provided in
the applicable national law and in the provisions in force on
the protection of the Communities’ financial interests and on
the fight against corruption involving officials of the Commu-
nities or officials of Member States.

liable

shall be

Each authorising officer, accounting officer or imprest
2.
administrator
action and
payment of compensation as laid down in the Staff Regulations,
without prejudice to Articles 47, 48 and 49. In the event of
illegal activity,
fraud or corruption which may harm the
interests of the Community, the matter will be referred to the
authorities and bodies designated by the applicable legislation.

to disciplinary

S e c t i o n 2 — R u l e s a p p l i c a b l e t o
a u t h o r i s i n g o f f i c e r s b y d e l e g a t i o n a n d
s u b d e l e g a t i o n

Article 47

laid

The authorising officer shall be liable to payment of
1.
compensation as
Staff Regulations.
down in the
Accordingly, he/she may be required to make good, in whole
or in part, any damage suffered by the Communities as a result
of serious misconduct on his/her part in the course of or in
connection with the performance of his/her duties, in particular
if he/she determines entitlements to be recovered or issues
recovery orders, commits expenditure or signs a payment
order without complying with this Financial Regulation and
the Eurojust Financial Implementing Rules.

The same shall apply where, through serious misconduct, he/she
fails to draw up a document establishing an amount receivable
or if he/she fails to issue a recovery order or is, without justi-
fication, late in issuing it, or if he/she fails to issue a payment
order or is late in issuing it, thereby rendering the agency liable
to civil action by third parties.

An authorising officer by delegation or subdelegation who
2.
considers that a decision falling under his/her responsibility is
irregular or contrary to the principles of
sound financial
management shall
inform the delegating authority in writing.
If the delegating authority then gives a reasoned instruction in
writing to the authorising officer by delegation or subdelegation
to implement
latter must
the decision in question,
implement it and may not be held liable.

the

3.
In the event of delegation, the authorising officer shall
continue to be responsible for the effectiveness of the internal
management and control systems put
in place and for the
choice of the authorising officer by delegation.

set up by the Commission to determine
The panel
4.
the
irregularity has occurred and what
whether a financial
in accordance with Article
consequences,
66(4) of
the general Financial Regulation, may exercise the
same powers in respect of Eurojust as it does in respect of
Commission departments, if the College so decides.

if any, should be,

If it does not so decide, the College shall set up a functionally
independent panel that is specialised in this field.

On the basis of the opinion of this panel, the Administrative
Director shall decide whether to initiate disciplinary proceedings
or proceedings for the payment of compensation. If the panel
detects systemic problems, it shall send a report with recom-
mendations to the authorising officer and to the Commission’s
internal auditor. If the opinion implicates the Administrative
Director,
to the College and the
the panel
Commission’s internal auditor.

shall send it

5.
Any member of staff may be required to make good, in
whole or in part, any damage suffered by Eurojust as a result of
in the course of or in
serious misconduct on his/her part
connection with the performance of his/her duties
in
accordance with the Staff Regulations.

The appointing authority shall take a reasoned decision, after
completing the formalities laid down by the Staff Regulations
with regard to disciplinary matters.

S e c t i o n 3 — R u l e s a p p l i c a b l e t o
a c c o u n t i n g o f f i c e r s a n d i m p r e s t
a d m i n i s t r a t o r s

Article 48

An accounting officer may be liable to disciplinary action and
payment of compensation, as laid down in the Staff Regu-
lations, in particular where:

(a) he/she loses or damages monies, assets and documents in
his/her keeping or causes them to be lost or damaged by
his/her negligence;

(b) he/she alters bank accounts or postal giro accounts without

notifying the authorising officer in advance;

(c) he/she

recovers or pays amounts which are not

in
conformity with the corresponding recovery or payment
orders;

(d) he/she fails to collect revenue due.

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Article 49

(c) verifies the conditions in which the debt is due.

An imprest administrator may be liable to disciplinary action
and payment of compensation, as laid down in the Staff Regu-
lations, in particular where:

(a) he/she loses or damages monies, assets and documents in
his/her keeping or causes them to be lost or damaged by
his/her negligence;

(b) he/she cannot provide proper supporting documents for the

payments he/she has made;

(c) he/she makes payments to persons other than those entitled;

2.
Any amount receivable that is identified as being certain,
of a fixed amount and due must be established by a recovery
order given to the accounting officer, accompanied by a debit
note sent to the debtor. Both of these documents shall be
drawn up and sent by the authorising officer responsible.

3. Without prejudice to the provisions laid down in the
rules, contract or agreement applicable, any debt not repaid
on the due date laid down in the debit note shall bear
in accordance with the Implementing Rules to the
interest
general Financial Regulation.

(d) he/she fails to collect revenue due.

In duly substantiated cases, certain routine revenue items

4.
may be established provisionally.

CHAPTER 4

Revenue operations

Provisional establishment shall cover the recovery of several
individual amounts which need not therefore be established
individually.

S e c t i o n 1 — G e n e r a l p r o v i s i o n s

Article 50

Eurojust shall present to the Commission requests for payment
of all or part of the Community subsidy, supported by a cash-
flow forecast, under terms and at intervals agreed with the
Commission.

Article 51

The funds paid to Eurojust by the Commission by way of the
subsidy shall bear interest for the benefit of the general budget.

S e c t i o n 2 — E s t i m a t e o f a m o u n t s
r e c e i v a b l e

Article 52

An estimate of the amount receivable shall first be made by the
authorising officer responsible in respect of any measure or
situation which may give rise to or modify an amount owing
to Eurojust.

S e c t i o n 3 — E s t a b l i s h m e n t o f a m o u n t s
r e c e i v a b l e

Article 53

Establishment of an amount receivable is the act by which

1.
the authorising officer or authorising officer by delegation:

(a) verifies that the debt exists;

Before the end of the financial year, the authorising officer shall
amend the amounts established provisionally to ensure that they
correspond to the amounts receivable actually established.

S e c t i o n 4 — A u t h o r i s a t i o n o f

r e c o v e r y

Article 54

The authorisation of recovery is the act whereby the authorising
officer responsible instructs the accounting officer, by issuing a
recovery order, to recover an amount receivable which he/she
has established.

S e c t i o n 5 — R e c o v e r y

Article 55

1.

Amounts wrongly paid shall be recovered.

2.
The accounting officer shall act on recovery orders for
amounts receivable duly established by the authorising officer
or authorising officer responsible. He/she shall exercise due
diligence to ensure that Eurojust receives its revenue and shall
see that its rights are safeguarded.

3. Where the authorising officer responsible is planning to
waive recovery of an established amount receivable, he/she shall
ensure that
the waiver is in order and complies with the
principle of sound financial management.

(b) determines or verifies the reality and the amount of the

debt;

Such a waiver shall be by decision of the authorising officer,
which must be substantiated. The authorising officer may not
delegate such a decision.

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The waiver decision shall state what action has been taken to
secure recovery and the points of law and fact on which it is
based.

for the entire additional period allowed, starting from the
date on which the payment was originally due;

4.
The authorising officer responsible shall cancel an estab-
lished amount receivable when the discovery of a mistake as to
a point of law or fact reveals that the amount had not been
correctly established. Such cancellation shall be by decision of
the authorising officer responsible and shall be suitably substan-
tiated.

5.
The authorising officer responsible shall adjust the amount
of an established debt upwards or downwards when the
discovery of a factual error entails
the
amount of the debt, provided that this correction does not
the established entitlement of Eurojust.
involve the loss of
Such an adjustment shall be by decision of the authorising
officer responsible and shall be suitably substantiated.

the alteration of

Article 56

Upon actual recovery of the sum due, the accounting
inform

1.
officer shall make an entry in the accounts and shall
the authorising officer responsible.

(b) in order to safeguard the rights of Eurojust, the debtor
provides a financial guarantee covering both the principal
sum and the interest.

S e c t i o n 6 — S p e c i f i c p r o v i s i o n
a p p l i c a b l e t o f e e s a n d c h a r g e s

Article 59

Where Eurojust collects fees and charges referred to in Article
5(a), an overall provisional estimate of such fees and charges
shall be made at the beginning of each financial year. Estab-
lishment of amounts receivable and recovery shall take place
according to Articles 53 to 58.

CHAPTER 5

Expenditure operations

Article 60

Every item of expenditure shall be committed, validated,

1.
authorised and paid.

A receipt shall be issued in respect of all cash payments

2.
made to the accounting officer.

Every commitment of expenditure shall be preceded by a
2.
financing decision. This shall not apply to case-related work.

Article 57

If actual recovery has not taken place by the due date
1.
the accounting officer
shall
stipulated in the debit note,
inform the authorising officer
responsible and immediately
launch the procedure for effecting recovery by any means
offered by the law, including, where appropriate, by offsetting
and, if this is not possible, by enforced recovery.

The work programme of Eurojust shall be equivalent to a
3.
financing decision for the activities it covers, provided that they
are clearly identified and the underlying criteria are spelled out
precisely.

Administrative

4.
without a prior financing decision.

appropriations may

be

implemented

2.
The accounting officer shall recover amounts by offsetting
them against equivalent claims that Eurojust has on any debtor
who himself or herself has a claim on Eurojust that is certain, of
a fixed amount and due, provided that offsetting is legally
possible.

S e c t i o n 1 — C o m m i t m e n t o f
e x p e n d i t u r e

Article 61

Article 58

in collaboration with the authorising
The accounting officer,
officer responsible, may allow additional
time for payment
only at the written request of the debtor, with due indication
of the reasons, provided that the following two conditions are
met:

(a)

the debtor undertakes to pay interest at the rate specified in
the Implementing Rules to the general Financial Regulation

The budget commitment is the operation reserving the
to

1.
appropriations necessary to cover
honour a legal commitment.

subsequent payments

2.
The legal commitment is the act whereby the authorising
officer responsible enters into or establishes an obligation which
results in a charge for the budget.

The budget commitment

3.
ficiary and the amount of the expenditure are known.

is individual when the bene-

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The budget commitment is global when at least one of the
4.
elements necessary to identify the individual commitment is still
not known.

S e c t i o n 2 — V a l i d a t i o n o f e x p e n d i t u r e

Article 64

The budget commitment is provisional when it is intended
the
routine administrative expenditure and either

5.
to cover
amount or the final beneficiaries are not definitively known.

The provisional budget commitment shall be implemented
either by the conclusion of one or more individual
legal
commitments giving rise to an entitlement
to subsequent
in exceptional cases relating to expenditure on
payments or,
staff management, directly by payments.

Validation of expenditure is the act whereby the authorising
officer responsible:

(a) verifies the existence of the creditor’s entitlement;

(b) verifies the conditions in which payment is due;

Article 62

claim.

(c) determines or verifies the reality and the amount of the

In respect of any measure which may give rise to expen-
to the budget,
authorising officer
the
first make a budget commitment before

1.
diture
chargeable
responsible must
entering into a legal obligation with third parties.

2.
Individual
provisional budget
31 December of year n.

legal commitments relating to individual or
concluded by

commitments

shall be

Article 65

any

expenditure

Validation of

shall be based on
1.
supporting documents attesting the creditor’s entitlement, on
the basis of a statement of services actually rendered, supplies
actually delivered or work actually carried out, or on the basis
of other documents justifying payment.

At the end of the periods referred to in the first subparagraph,
the unused balance of
these budget commitments shall be
decommitted by the authorising officer responsible.

2.
The validation decision shall be expressed by the signing
of a ‘passed for payment’ voucher by the authorising officer
responsible.

3.
The legal commitments entered into for actions extending
over more than one financial year and the corresponding
budget commitments shall, save in the case of staff expenditure,
have a final date for implementation set in compliance with the
principle of sound financial management.

In a non-computerised system, ‘passed for payment’ shall
3.
take the form of a stamp incorporating the signature of the
authorising officer
In a computerised system,
‘passed for payment’ shall take the form of validation using
the personal password of the authorising officer responsible.

responsible.

Any parts of such commitments which have not been executed
six months after
final date shall be decommitted in
accordance with Article 11.

that

Article 63

When adopting a budget commitment, the authorising officer
responsible shall ensure that:

(a)

the expenditure has been charged to the correct item in the
budget;

(b) the appropriations are available;

(c)

the expenditure conforms to the Eurojust Financial Rules;

(d) the principle of sound financial management is complied

with.

S e c t i o n 3 — A u t h o r i s a t i o n o f
e x p e n d i t u r e

Article 66

1.
Authorisation of expenditure is the act whereby the
authorising officer responsible, by issuing a payment order,
instructs the accounting officer to pay an item of expenditure
which he/she validated.

The payment order shall be dated and signed by the
2.
to the accounting
authorising officer responsible,
officer. The supporting documents
shall be kept by the
authorising officer responsible in accordance with Article 38(6).

then sent

to the
3. Where appropriate,
accounting officer
shall be accompanied by a document
certifying that the goods have been entered in the inventories
referred to in Article 90(1).

the payment order

sent

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S e c t i o n 4 — P a y m e n t o f e x p e n d i t u r e

Article 67

1.
Payment shall be made on production of proof that the
relevant action has been carried out in accordance with the
provisions of the basic act within the meaning of Article 49
of the general Financial Regulation or the contract or grant
agreement, and shall cover one of the following operations:

(a) payment of the entire amount due;

(b) payment of the amount due in any of the following ways:

CHAPTER 7

Internal auditor

Article 71

Eurojust shall have an internal auditing function. The internal
auditor shall be appointed and shall exercise his/her powers in
accordance with Article 38(2) and (3) of the Eurojust Decision.

Article 72

The internal auditor shall

1.
independently advise Eurojust
on dealing with risks, by issuing opinions on the quality of
management and control systems and by issuing recommen-
dations for improving the conditions of
implementation of
operations and promoting sound financial management.

(i) prefinancing, which may be divided into a number of

payments;

He/she shall be responsible:

(ii) one or more interim payments;

(iii) payment of the balance of the amounts due.

Prefinancing shall count in full or in part against the interim
payments.

The entire prefinancing and interim payments shall count
against the payment of balances.

(a)

for assessing the suitability and effectiveness of
internal
management systems and the performance of departments
in implementing programmes and actions by reference to
the risks associated with them; and

(b) for assessing the suitability and quality of

the internal
control systems applicable to every budgetary implemen-
tation operation.

2.
The internal auditor shall perform his/her duties on all
Eurojust’s activities and departments. He/she shall enjoy full
information required to perform
and unlimited access to all
his/her duties.

2.
A distinction shall be made in the accounts between the
different types of payment referred to in paragraph 1 at the
time they are made.

3.
The internal auditor shall report to the College and the
Administrative Director on his/her findings and recommen-
dations. They shall ensure that action is taken on recommen-
dations resulting from audits.

Article 68

Payment of expenditure shall be made by the accounting officer
within the limits of the funds available.

S e c t i o n 5 — T i m e l i m i t s f o r
e x p e n d i t u r e o p e r a t i o n s

Article 69

The validation, authorisation and payment of expenditure must
be carried out within the time limits specified in, and in
accordance with the provisions of, the Implementing Rules to
the general Financial Regulation.

CHAPTER 6

IT systems

Article 70

Where revenue and expenditure operations are managed by
means of computer systems, documents may be signed by a
computerised or electronic procedure.

4.
The internal auditor shall submit to Eurojust an annual
internal audit report setting out, inter alia, the number and type
of internal audits conducted, the recommendations made and
the action taken on these recommendations. This annual report
shall also mention any systemic problems detected by the
the general
specialised panel set up under Article 66(4) of
Financial Regulation.

5.
Each year Eurojust shall send to the authority responsible
for discharge and to the Commission a report drawn up by its
Administrative Director summarising the number and type of
internal audits conducted by the internal auditor, the recom-
mendations made and the action taken on these recommen-
dations.

This article shall not apply to case-related work and

6.
documents.

Article 73

The responsibility of the internal auditor for action taken in the
shall be determined in the
performance of his/her duties
Eurojust Financial
in accordance with
Article 87 of the general Financial Regulation.

Implementing Rules

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TITLE V

PROCUREMENT

Article 74

(a) as

regards

the financial

the assets and
liabilities, charges and income, entitlements and obligations
not shown as assets or liabilities and cash flow;

statements, of

As regards procurement, the relevant provisions of the
1.
general Financial Regulation and the detailed rules for imple-
menting that Regulation shall apply.

(b) as regards reports on budgetary implementation, of revenue

and expenditure operations.

2. Without prejudice to the aforementioned provisions,
Eurojust shall be entitled to join or
from the
procurement procedures undertaken by the Host State or a
Community Body or an International Organisation, provided
they shall,
in their procurement procedures, apply standards
which offer guarantees equivalent to internationally accepted
standards, specially relating to transparency, non-discrimination
and prevention of conflict of interest.

to benefit

The Administrative Director

3.
is alone empowered to
recognise the equivalence of the guarantees with the interna-
tionally accepted standards.

Article 78

The financial statements shall be drawn up in accordance with
the generally accepted accounting principles as specified in the
Implementing Rules to the general Financial Regulation, namely:

(a) going concern basis;

(b) prudence;

(c) consistent accounting methods;

(d) comparability of information;

TITLE VI

GRANTS AWARDED BY EUROJUST

Article 75

(e) materiality;

(f) no netting;

Where Eurojust awards grants to public authorities for the
performance of tasks of Eurojust in accordance with Article 3
of the Eurojust Decision or for the performance of tasks of the
European Judicial Network in accordance with Article 26(2)(b)
of the Eurojust Decision, the relevant principles of the general
Financial Regulation shall apply.

(g) reality over appearance;

(h) accrual-based accounting.

PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

TITLE VII

CHAPTER 1

Presentation of the accounts

Article 76

The annual accounts of Eurojust shall comprise:

(a)

the financial statements of Eurojust;

(b) the reports on implementation of the budget. The accounts
of Eurojust shall be accompanied by a report on budgetary
and financial management during the year.

Article 77

The accounts must comply with the rules and be accurate and
comprehensive and present a true and fair view:

Article 79

In accordance with the principle of

accrual-based
1.
accounting,
the financial statements shall show the charges
and income for the financial year, regardless of the date of
payment or collection.

The value of assets and liabilities shall be determined in
laid down by the
the

2.
accordance with the valuation rules
accounting methods provided for
general Financial Regulation.

in Article 132 of

Article 80

The financial statements shall be presented in euro and

1.
shall comprise:

(a)

the balance sheet and the economic outturn account, which
represent the assets and liabilities and financial situation and
the economic outturn at 31 December of the previous year;
they shall be presented in accordance with the structure laid
down by the Council Directive on the annual accounts of
certain types of companies, but with account being taken of
the specific nature of Eurojust’s activities;

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(b) the

cash-flow table

collected and
disbursed during the year and the final treasury position;

amounts

showing

(c)

the statement of changes in capital presenting in detail the
increases and decreases during the year in each item of the
capital accounts.

2.
The annex to the financial statements shall supplement
and comment on the information presented in the statements
referred to in paragraph 1 and shall supply all the additional
information prescribed by internationally accepted accounting
to Eurojust’s
practice where such information is
activities.

relevant

Article 81

The budgetary implementation reports shall be presented in
euro. They shall comprise:

(a)

the budgetary outturn account, which sets out all budget
operations for the year in terms of revenue and expenditure;
the structure in which it is presented shall be the same as
that of the budget itself;

Parliament and the Council, by 1 July of the following year; the
aforementioned documents shall be sent within two weeks
when the Court of Auditors’ observations are received later
than 15 June.

The final accounts of Eurojust shall be published in the
the European Union on 31 October of the

4.
Official
Journal of
following financial year.

The Administrative Director

5.
send the Court of
Auditors a reply to the observations made in its annual
report by 30 September at the latest.

shall

CHAPTER 2

Accounting

S e c t i o n 1 — C o m m o n p r o v i s i o n s

Article 84

1.
The accounting system of Eurojust is the system serving to
organise the budgetary and financial information in such a way
that figures can be input, filed and registered.

(b) the annex to the budgetary outturn account, which shall
supplement and comment on the information given in
that account.

The accounts

shall consist of general accounts and
2.
budgetary accounts. These accounts shall be kept in euro on
the basis of the calendar year.

Article 82

shall

accounting officer

its provisional accounts,

send to the Commission’s
The
accounting officer by no later than 1 March of the following
together with the report on
year
budgetary and financial management for that financial year,
so that the Commission’s accounting officer can consolidate
the accounts as provided for in Article 128 of the general
Financial Regulation.

3.
The figures in the general accounts and the budgetary
accounts shall be adopted at the close of the budget year so
that the accounts referred to in Chapter 1 can be drawn up.

Notwithstanding paragraphs 2 and 3,

4.
officer may keep analytical accounts.

the authorising

Article 83

Article 85

The Court of Auditors shall, by 15 June at the latest, make

1.
its observations on the provisional accounts of Eurojust.

On receiving the Court of Auditors’ observations on the
2.
provisional accounts of Eurojust, the Administrative Director
shall draw up the final accounts of Eurojust, under his/her
own responsibility, and send them to the College, which shall
give an opinion on these accounts.

The accounting rules and methods and the harmonised chart of
accounts to be applied by Eurojust shall be adopted by the
Commission’s accounting officer in accordance with Article
133 of the general Financial Regulation.

S e c t i o n 2 — G e n e r a l a c c o u n t s

Article 86

3.
The Administrative Director shall send the final accounts,
together with the opinion of the College, to the Commission’s
accounting officer and to the Court of Auditors, the European

The general accounts shall record, in chronological order using
the double entry method, all events and operations which affect
the economic and financial
situation and the assets and
liabilities of Eurojust.

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Article 87

1. Movements on the accounts and the balances shall be
entered in the accounting ledgers.

All accounting entries,

2.
to the
accounts, shall be based on supporting documents, to which
they shall refer.

including adjustments

The accounting system must be such as to leave a trail for

3.
all accounting entries.

Article 88

The accounting officer of Eurojust shall, after the close of the
budgetary year and up to the date of presentation of the final
involving
accounts, make any adjustments which, without
disbursement or
are
collection in respect of
necessary for a true and fair presentation of the accounts in
compliance with the rules.

that year,

S e c t i o n 3 — B u d g e t a r y a c c o u n t s

Article 89

TITLE VIII

EXTERNAL AUDIT AND DISCHARGE

CHAPTER 1

External audit

Article 91

The Court of Auditors shall scrutinise the accounts of Eurojust
in accordance with Article 248 of the EC Treaty.

Article 92

1.
Eurojust shall send the Court of Auditors the budget, as
finally adopted. It shall inform the Court of Auditors, as soon as
possible, of all decisions and acts adopted pursuant to Articles
10, 14, 19 and 23.

Eurojust shall send the Court of Auditors the internal

2.
financial rules it has adopted.

The Court of Auditors

the
3.
appointment of authorising officers, accounting officers and
imprest administrators and of delegation decisions under
Article 34, Article 43(1) and (4) and Article 44.

informed of

shall be

The budget accounts shall provide a detailed record of

1.
budgetary implementation.

Article 93

2.
For the purposes of paragraph 1, the budgetary accounts
shall record all budgetary revenue and expenditure operations
provided for in Title IV of this Regulation.

CHAPTER 3

Property inventories

Article 90

Eurojust shall keep inventories showing the quantity and
1.
value of all the tangible, intangible and financial assets consti-
tuting Eurojust property in accordance with a model drawn up
by the accounting officer of the Commission.

Eurojust shall check that entries in the inventory correspond to
the actual situation.

The scrutiny carried out by the Court of Auditors shall be
governed by Articles 139 to 144 of the general Financial Regu-
lation. This scrutiny shall be exercised in a way which safe-
guards the protection of sensitive case-related data.

CHAPTER 2

Discharge

Article 94

1.
The European Parliament, upon a recommendation from
the Council, shall, before 30 April of year n + 2, give a
discharge to the Administrative Director in respect of the imple-
mentation of the budget for year n.

If the date provided for in paragraph 1 cannot be met, the
2.
European Parliament or the Council shall inform the Adminis-
trative Director of the reasons for the postponement.

The sale of movable property shall be advertised in an

2.
appropriate manner.

3.
If the European Parliament postpones the decision giving a
discharge, the Administrative Director shall make every effort to
take measures, as soon as possible,
to remove or facilitate
removal of the obstacles to that decision.

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Article 95

1.
The discharge decision shall cover the accounts of all the
revenue and expenditure of Eurojust, the resulting balance and
the assets and liabilities of Eurojust shown in the financial
statement.

2. With a view to granting the discharge,
the European
Parliament shall, after the Council has done so, examine the
It shall also
accounts and financial statements of Eurojust.
examine the annual report made by the Court of Auditors,
together with the replies of
the Administrative Director of
Eurojust, any relevant special reports by the Court of Auditors
in respect of the financial year in question and the Court of
Auditors’ statement of assurance as to the reliability of the
accounts and the legality and regularity of the underlying trans-
actions.

The time limits referred to in Article 83 shall apply for the

2.
first time in respect of budgetary year 2005.

For earlier years these time limits shall be:

(a) 15 September for Article 83(3);

(b) 30 November for Article 83(4);

(c) 31 October for Article 83(5).

the latter’s request,

The Administrative Director shall submit to the European
3.
Parliament, at
in the same manner as
provided for in Article 146(3) of the general Financial Regu-
lation, any information required for the smooth application of
the discharge procedure for the year in question.

Article 98

The European Parliament,
the Council and the Commission
shall be empowered to obtain any necessary information or
explanations regarding budgetary matters within their fields of
competence.

Article 96

The Administrative Director shall

take all appropriate
1.
steps to act on the observations accompanying the European
Parliament’s discharge decision and on the comments accom-
panying the recommendation for discharge adopted by the
Council, taking into account the tasks of Eurojust.

Article 99

The College shall, as far as is necessary, adopt detailed rules for
implementing the Financial Regulation of Eurojust, on a
proposal from its Administrative Director.

2.
At the request of the European Parliament or the Council,
the Administrative Director shall report on the measures taken
in the light of these observations and comments. He/she shall
to the Commission and the Court of
send a copy thereof
Auditors.

Article 100

This Regulation shall enter into force on the day following its
publication in the Official Journal of the European Union.

TITLE IX

TRANSITIONAL AND FINAL PROVISIONS

Article 97

Done at The Hague, 20 April 2006.

Articles 40 and 72(5) shall apply for the first time to the

1.
budget year 2003.

The President of the College,

M. G. KENNEDY