Article 31 Implementation of ENISA’s budget

The Executive Director shall be responsible for the implementation of ENISA’s budget.

The Commission’s internal auditor shall exercise the same powers over ENISA as over Commission departments.

ENISA’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).

Upon the receipt of the Court of Auditors’ observations on ENISA’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ( 6 ), ENISA’s accounting officer shall draw up ENISA’s final accounts under his or her responsibility and shall submit them to the Management Board for an opinion.

The Management Board shall deliver an opinion on ENISA’s final accounts.

By 31 March of year N + 1, the Executive Director shall transmit the report on the budgetary and financial management to the European Parliament, to the Council, to the Commission and to the Court of Auditors.

By 1 July of year N + 1, ENISA’s accounting officer shall transmit ENISA’s final accounts to the European Parliament, to the Council, to the Commission’s accounting officer and to the Court of Auditors, together with the Management Board’s opinion.

At the same date as the transmission of ENISA’s final accounts, ENISA’s accounting officer shall also send to the Court of Auditors a representation letter covering those final accounts, with a copy to the Commission’s accounting officer.

By 15 November of year N + 1, the Executive Director shall publish ENISA’s final accounts in the Official Journal of the European Union.

By 30 September of year N + 1, the Executive Director shall send the Court of Auditors a reply to its observations and shall also send a copy of that reply to the Management Board and to the Commission.

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 concerned in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046.

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 the year N.