+Article 80 4.

Article 80 4.

On receipt of the Court of Auditors’ observations on the Authority’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ( 15 ), the Executive Board shall deliver an opinion on the Authority’s final accounts.

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

1. Vue d’ensemble

,

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes