Financial Regulation applicable to Europol

16.10.2010	EN	Official Journal of the European Union	C 281/1

TABLE OF CONTENT

Recitals	3
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TITLE I:	SUBJECT MATTER
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TITLE II:	BUDGETARY PRINCIPLES
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CHAPTER 1:	Principles of unity and of budget accuracy
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CHAPTER 2:	Principle of annuality
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CHAPTER 3:	Principle of equilibrium
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CHAPTER 4:	Principle of unit of account
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CHAPTER 5:	Principle of universality
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CHAPTER 6:	Principle of specification
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CHAPTER 7:	Principle of sound financial management
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CHAPTER 8:	Principle of transparency
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TITLE III:	ESTABLISHMENT AND STRUCTURE OF THE BUDGET
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CHAPTER 1:	Establishment of the budget
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CHAPTER 2:	Structure and presentation of the budget
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TITLE IV:	IMPLEMENTATION OF THE BUDGET
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CHAPTER 1:	General provisions
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CHAPTER 2:	Financial actors
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Section 1:	Principe of segregation of duties
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Section 2:	Authorising officer
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Section 3:	Accounting officer
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Section 4:	Imprest administrator
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CHAPTER 3:	Liability of the financial actors
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Section 1:	General rules
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Section 2:	Rules applicable to authorising officer and authorising officer by delegation or by subdelegation
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Section 3:	Rules applicable to the accounting officer and imprest administrator
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CHAPTER 4:	Revenue operations
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Section 1:	General provisions
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Section 2:	Estimate of amounts receivable
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Section 3:	Establishment of amounts receivable
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Section 4:	Authorisation of recovery
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Section 5:	Recovery
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Section 6:	Specific provisions applicable to fees and charges
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CHAPTER 5:	Expenditure operations
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Section 1:	Commitment of expenditures
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Section 2:	Validation of expenditure
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Section 3:	Authorisation of expenditure
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Section 4:	Payment of expenditure
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Section 5:	Time limits for expenditure operations
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CHAPTER 6:	IT systems
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CHAPTER 7:	Internal auditor
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TITLE V:	PROCUREMENT
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TITLE VA:	PROJECTS WITH SIGNIFICANT BUDGET IMPLICATIONS
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TITLE VB:	EXPERTS
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TITLE VI:	GRANTS AWARDED BY EUROPOL
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TITLE VII:	PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
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CHAPTER 1:	Presentation of the accounts
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CHAPTER 2:	Accounting
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Section 1:	Common provisions
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Section 2:	General accounts
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Section 3:	Budget accounts
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CHAPTER 3:	Property inventories
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TITLE VIII:	EXTERNAL AUDIT AND DISCHARGE
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CHAPTER 1:	External audit
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CHAPTER 2:	Discharge
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TITLE IX:	TRANSITIONAL AND FINAL PROVISIONS

THE MANAGEMENT BOARD,

Having regard to the Council Decision 2009/371/JHA of 6 April 2009 establishing the European Police Office (Europol) with a view to reinforcing the fight against serious crime (8706/3/08) [^ntr1-C_2010281EN.01000101-E0001], in particular Articles 37(3)(9)(e) and Article 44 thereof,

Having regard to the Commission Regulation (EC, Euratom) No. 2343/2002 [^ntr2-C_2010281EN.01000101-E0002] of 23 December 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of the Council Regulation (EC, Euratom) No 1605/2002 [^ntr3-C_2010281EN.01000101-E0003] on the Financial Regulation applicable to the general budget of the European Communities, as amended by the Commission Regulation (EC, Euratom) No. 652/2008 [^ntr4-C_2010281EN.01000101-E0004],

Whereas:

• (1) Following the amendment of the framework Financial Regulation by the Commission Regulation (EC, Euratom) No 652/2008 of 9 July 2008, it is necessary to adapt Europol’s financial rules in order to align its provisions with the amended framework Financial Regulation.

• (2) Europol has legal personality and has full responsibility to draw up and to implement its own budget.

• (3) For the purpose of establishing and implementing the budget of Europol, the four fundamental principles of budgetary law (unity, universality, specification, annuality) and the principles of budgetary accuracy, equilibrium, unit of account, sound financial management and transparency must be reasserted.

• (4) The principle of sound financial management should be defined by reference to the principles of economy, efficiency and effectiveness, and compliance with those principles checked by means performance indicators established per activity and measurable in such a way that results can be assessed.

• (5) For the sake of compliance with the principles of transparency and sound financial management, Europol should have transparent procurement procedures, effective internal controls; a system of presentation of the accounts which is separate from its other activities and external audit.

• (6) Effective control systems must be established to protect the financial interest of the European Community.

• (7) Like the Institutions of the Community, Europol is not allowed to raise loans, in accordance with Article 14 of the general Financial Regulation.

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

• (9) It is also necessary to define the powers and responsibilities of the Management Board of Europol, the Authorising Officers, the Accounting Officer, the Imprest Administrator, the Commission and Europol Internal Auditors. The Authorising Officers, including the Authorising Officer, the Authorising Officers by delegation and by sub-delegation are fully responsible for all the revenue and expenditure operations executed under their authority and must be held accountable for their action, including where necessary through disciplinary proceedings.

• (10) The timetable establishing Europol’s budget, presenting the accounts and granting discharge should be aligned to the equivalent provisions of the general Financial Regulation.

• (11) Since Europol is financed by an annual subsidy charged to the Community budget, Europol must strictly observe the same requirements as the Institutions of the Community in the award of public contracts and grants, insofar as such contracts and grants are authorized by the instruments setting it up; in this respect a reference to the relevant provisions of the general Regulation is sufficient.

• (12) The Financial Regulation must reflect the specific requirements of Europol as a police cooperation body. It should take full account of the sensitive operations carried out by Europol, in particular operational, strategic and classified information.

• (13) The European Commission has consented to this Regulation including the departure from the framework Financial Regulation,

HAS ADOPTED THIS REGULATION:

TITLE I SUBJECT MATTER

Article 1

This Regulation lays down the main principles and rules governing the establishment and implementation of the budget of the European Police Office.

Article 2

For the purposes of this Regulation:

• 1. ‘Europol Decision’ shall mean the Council Decision 2009/371/JHA of 6 April 2009 … establishing a European Police Office;

• 1. ‘Europol’ shall mean the European Police Office as set up by the Europol Decision establishing Europol as a body of the European Union;

• 1. ‘Management Board’ shall mean the organ as referred to in Article 36 and Article 37 of the Europol Decision;

• 1. ‘Director’ shall mean the person referred to in Article 36 and Article 38 of the Europol Decision;

• 1. ‘Staff’ shall mean the Director as well as the staff referred to in Article 39 of the Europol Decision;

• 1. ‘Budget’ shall mean the budget of Europol as referred to in Article 42 of the Europol Decision;

• 1. ‘Budgetary authority’ shall mean the European Parliament and the Council of the European Union;

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

• 1. ‘Framework Financial Regulation’ shall mean the Commission Regulation (EC, Eurotom) No 2343/2002 of the 23 December 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, as revised by Commission Regulation N 652/2008;

• 1. ‘Implementing rules to the general Financial Regulation’ shall mean the detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities as laid down in Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002;

• 1. ‘Europol Financial Implementing Rules’ shall mean the implementing rules to this Financial Regulation;

• 1. ‘Europol Financial Rules’ shall mean this Financial Regulation and the Europol Financial Implementing Rules;

• 1. ‘Staff Regulations’ shall mean regulations and rules applicable to officials and other servants of the European Communities;

• 1. ‘Europol operational, strategic and classified information’ shall be interpreted as follows:

• — Operational information shall mean any information in any form related to the direct fulfilment of Europol's tasks as outlined in Article 5 of the Europol Decision, including but not limited to data collected, stored, processed in and/or exchanged from Europol's Information Processing Systems as defined in Article 10 of the Europol Decision and the Index Function as defined in Article 15 of the Europol Decision;

• — Strategic information shall mean any information in any form related to the direct fulfilment of Europol's tasks as outlined in Article 5 of the Europol Decision and which does not contain personal data and which is linked to either crime or intelligence;

• — Classified information shall mean any information and material in any form, an unauthorised disclosure of which could cause varying degrees of prejudice to the essential interests of Europol or of one or more Member States, and that requires the application of appropriate security measures as defined in Article 7(2)(b) of the Rules on the Confidentiality of Europol information.

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, specification and sound financial management, which requires effective and efficient internal control and transparency as provided for in this Regulation.

CHAPTER 1 Principles of unity and of budget accuracy

Article 4

The budget is the instrument which, for each financial year, forecasts and authorises the revenue and expenditure considered necessary for Europol.

Article 5

The budget shall comprise:

• (a) own revenue consisting of all fees and charges which Europol is authorised to collect by virtue of 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 items of expenditure in accordance with Article 19(1);

• (e) the expenditure of Europol, including administrative expenditure.

Article 6

CHAPTER 2 Principle of annuality

Article 7

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

Article 8

Article 9

Article 10

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

By 1 June of the year n+1 at the latest, Europol shall inform the Commission about the implementation of the assigned revenue carried over.

Article 11

Where amounts are decommitted, as a result of total or partial non-implementation of the actions for which they were earmarked, in any financial year after that in which the appropriations 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 definitive.

Article 13

Article 14

CHAPTER 3 Principle of equilibrium

Article 15

Article 16

Europol shall provide, by 31 March the year n at the latest, an estimate of the operating surplus from the year n-1, which is to be returned to the Community budget later in year n, in order to complete the information already available concerning the surplus of the year n-2. This information shall be duly taken into account by the Commission when assessing the financial needs of Europol for the year n+1.

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

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. 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 Europol Financial Rules.

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

• (a) revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests;

• (b) contributions to Europol’s activities from Member States, non-member countries or miscellaneous bodies, insofar as this is provided for in the agreement concluded between Europol and the Member States, non-member countries or bodies in question;

• (c) revenue from third parties in respect of goods, services or work supplied at their request, with the exception of fees and charges referred to in Article 5(a);

• (d) proceeds from the supply of goods, services and works for Community institutions or other Community bodies;

• (e) revenue arising from the repayment of amounts wrongly paid;

• (f) proceeds from the sale of vehicles, equipment, installations, materials, and scientific and technical apparatus, which are being replaced or scrapped when the book value is fully depreciated;

• (g) insurance payments received;

• (h) revenue from payments connected with lettings;

• (i) revenue from the sale of publications and films, including those on an electronic medium.

1a.   The basic act applicable may also assign the revenue for which it provides to specific items of expenditure.

Article 20

The Director may accept any donation made to Europol, such as foundations, subsidies, gifts and bequests, subject to the prior authorisation of the Management Board, which shall take a decision within two months of the date on which the request is submitted to it. If the Management Board fails to take a decision within that period, the donation shall be deemed accepted.

Article 21

• (a) penalties imposed on parties to procurement contracts or beneficiaries of a grant;

• (b) discounts, refunds and rebates on individual invoices and payment requests;

• (c) interest generated by pre-financing payments.

• (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 Europol under the first subparagraph shall be entered in a suspense account until they are refunded by the State concerned.

CHAPTER 6 Principle of specification

Article 22

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.

Article 23

Article 24

CHAPTER 7 Principle of sound financial management

Article 25

Article 25a

• (a) effectiveness, efficiency and economy of operations;

• (b) reliability of reporting;

• (c) safeguarding of assets and information;

• (d) prevention and detection of fraud and irregularities;

• (e) adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned.

CHAPTER 8 Principle of transparency

Article 26

The summary shall show the five main revenue budget lines, the main expenditure budget lines for the administrative and operational budget, the establishment plan and an estimate of the number of contract staff expressed in full-time equivalents for which appropriations are budgeted, and seconded national experts. It shall also indicate the figures for the previous year.

Where information is published only in anonymous form, Europol shall, upon request, provide information on the beneficiaries concerned to the European Parliament in an appropriate manner.

TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET

CHAPTER 1 Establishment of the budget

Article 27

• (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;

• (b) where there is a change in the number of persons in post, a statement justifying the request for new posts;

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

• (d) information on the achievement of all previously set objectives for the various activities as well as new objectives measured by indicators.

Evaluation results shall be consulted and referred to as evidence of the likely merits of an increase or decrease of Europol’s proposed budget in comparison with its budget for year n.

• (a) its draft work programme;

• (b) its updated multi-annual staff policy plan, established in line with the guidelines set by the Commission;

• (c) information on the number of officials, temporary and contract staff as defined in the Staff Regulations and the Conditions of Employment of Other Servants (hereinafter ‘the European Staff Regulations’) for the year n-1 and n as well as an estimate for the year n+1;

• (d) information on contributions in kind granted by the host Member State to Europol unless such disclosure would result in the release of ‘Europol operational, strategic and/or classified information’;

• (e) an estimate of the balance of the outturn account within the meaning of Article 81 for the year n-1.

Article 28

Any amendment to the budget, 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 Europol Decision and Article 27.

CHAPTER 2 Structure and presentation of the budget

Article 29

The budget shall comprise a statement of revenue and a statement of expenditure.

Article 30

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

Article 31

The budget shall show:

• 1. in the statement of revenue:

• (a) the estimated revenue of Europol 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;

• 1. 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 preceding financial year, and the expenditure committed and the expenditure paid in year n-2;

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

• (d) appropriate remarks on each subdivision.

Article 32

• (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.

TITLE IV IMPLEMENTATION OF THE BUDGET

CHAPTER 1 General provisions

Article 33

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

Without prejudice to the responsibilities of the authorising officer as regards prevention and detection of fraud and irregularities, Europol shall participate in fraud prevention activities of the European Anti-fraud Office.

Article 34

Article 35

Article 36

CHAPTER 2 Financial actors

Section 1 Principe of segregation of duties

Article 37

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

Section 2 Authorising officer

Article 38

Personal data contained in supporting documents shall be deleted where possible when those data are not necessary for budgetary discharge, control and audit purposes. In any event, as concerns the conservation of traffic data, the provisions of Article 37(2) of Regulation (EC) 45/2001 shall be observed.

Article 39

• (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.

For the purpose of ex ante verification, a series of similar individual transactions relating to routine expenditure on salaries, pensions, reimbursement of mission expenses and medical expenses may be considered by the authorising officer responsible to constitute a single operation.

In the case referred to in the second subparagraph, the authorising officer responsible shall, depending on his risk assessment, carry out an appropriate ex post verification, in accordance with paragraph 4.

Article 40

The annual activity report shall indicate the results of his/her operations by reference to the objectives set, the risks associated with these operations, the use made of the resources provided and the efficiency and effectiveness of the internal control system. The Europol internal audit function and the Commission’s internal auditor within the meaning of Article 71 shall take note of the annual activity report and any other pieces of information identified.

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 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 Management Board. 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.

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.

Section 3 Accounting officer

Article 43

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

• (b) preparing and presenting the accounts in accordance with Title VII;

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

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

• (e) laying down and validating the accounting systems, and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; the accounting officer shall be empowered to verify the respect of validation criteria;

• (f) treasury management.

2a.   Before the adoption of the accounts by the Director, the accounting officer shall sign them off, thereby certifying that he/she has a reasonable assurance that the accounts present a true and fair view of the financial situation of Europol.

For that purpose the accounting officer shall satisfy himself/herself that the accounts have been prepared in accordance with the accounting rules, methods and accounting systems established, and that all revenue and expenditure is entered in the accounts.

The authorising officer shall forward all information that the accounting officer needs in order to fulfil his/her duties.

The authorising officer shall remain fully responsible for the proper use of the funds he/she manages as well as the legality and regularity of the expenditure under his/her control.

2b.   The accounting officer shall be empowered to check the information received as well as to carry out any further checks he/she deems necessary in order to sign off the accounts.

The accounting officer shall make reservations, if necessary, explaining exactly the nature and scope of such reservations.

2c.   The accounting officer of Europol shall sign off its annual accounts and send them to the Commission's accounting officer.

Section 4 Imprest administrator

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.

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 by Europol for each item of expenditure or revenue.

Payments from imprest accounts may be made by bank credit transfer, including the direct debit system referred to in Article 66 (1a), cheque or other means of payment, in accordance with the instructions laid down by the accounting officer.

CHAPTER 3 Liability of the financial actors

Section 1 General rules

Article 45

Article 46

Section 2 Rules applicable to authorising officer and authorising officer by delegation or by subdelegation

Article 47

1a.   The obligation to pay compensation shall apply in particular if:

• (a) the authorising officer, whether intentionally or through gross negligence on his/her part, determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation and its implementing rules;

• (b) the authorising officer, whether intentionally or through gross negligence on his/her part, omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it, or is late in issuing a payment order, thereby rendering Europol liable to civil action by third parties.

On the basis of the opinion of the panel (whether the general panel or an ad hoc panel as described above), the 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 recommendations to the authorising officer and to the Commission's internal auditor. If the opinion implicates the Director, the panel shall send it to the Management Board, Europol internal audit function and the Commission's internal auditor. The Director shall refer, in anonymous form, to opinions of the panel in his annual activity report and indicate the follow-up measures taken.

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

Section 3 Rules applicable to the accounting officer and imprest administrator

Article 48

An accounting officer may be liable to disciplinary action and payment of compensation, as laid down in the Staff Regulations, 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.

Article 49

An imprest administrator may be liable to disciplinary action and payment of compensation, as laid down in the Staff Regulations, 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;

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

CHAPTER 4 Revenue operations

Section 1 General provisions

Article 50

Europol shall present to the Commission requests for payment of all or part of the Community subsidy pursuant to Article 15(5) under terms and at intervals agreed with the Commission.

Article 51

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

Section 2 Estimate of amounts receivable

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 Europol.

Section 3 Establishment of amounts receivable

Article 53

• (a) verifies that the debt exists;

• (b) determines or verifies the reality and the amount of the debt;

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

Section 4 Authorisation of recovery

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.

Section 5 Recovery

Article 55

Such a waiver shall be by a duly substantiated decision of the authorising officer. The authorising officer may delegate such a decision only for amounts receivable of less than EUR 5 000.

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.

Article 56

Article 57

Article 58

The accounting officer, in collaboration with the authorising 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 Article 86 of Regulation (EC, Euratom) No 2342/2002 for the entire additional period allowed, starting from the date set in the debit note;

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

Article 58a

The accounting officer shall keep a list of amounts due to be recovered, in which Europol’s entitlements are grouped according to the date of issue of the recovery order. He/she shall also indicate decisions to waive or partially waive recovery of established amounts. The list shall be added to Europol’s report on budgetary and financial management.

Europol shall establish a list of Europol’s entitlements stating the names of the debtors and the amount of the debt, where the debtor has been ordered to pay by a Court decision that has the force of res judicata and where no or no significant payment has been made for one year following its pronouncement. The list shall be published, taking account of the relevant legislation on data protection.

Article 58b

Entitlements of Europol in respect of third parties and entitlements of third parties in respect of Europol shall be subject to a limitation period of five years which shall be laid down in the contracts and grant agreements concluded by Europol.

Section 6 Specific provisions applicable to fees and charges

Article 59

Where Europol collects fees and charges referred to in Article 5(a), the overall provisional estimate of such fees and charges shall be made at the beginning of each financial year.

Where fees and charges are entirely determined by legislation or decisions of the Management Board, the authorising officer may abstain from issuing recovery orders and directly draw up debit notes after having established the amount receivable. In this case all details of Europol’s entitlement shall be registered. The accounting officer shall keep a list of all debit notes and provide the number of debit notes and the global amount in Europol’s report on budgetary and financial management.

Where Europol uses a separate invoicing system, the accounting officer shall regularly, and at least on a monthly basis, enter the accumulated sum of fees and charges received into the accounts.

As a general rule Europol shall provide services by virtue of the tasks entrusted to it only after the corresponding fee or charge has been paid in its entirety. If by way of exception, a service has been provided without prior payment of the corresponding charge or fee, Sections 3, 4, and 5 of this Chapter shall apply.

CHAPTER 5 Expenditure operations

Article 60

Section 1 Commitment of expenditures

Article 61

Article 62

Individual legal commitments relating to individual or provisional budget commitments shall be concluded by 31 December of year n.

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

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

The amount of a budget commitment corresponding to a legal commitment for which no payment within the meaning of Article 67 has been made in a period of three years following the signing of the legal commitment shall be decommitted.

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 Europol Financial Rules;

• (d) the principle of sound financial management is complied with.

Section 2 Validation of expenditure

Article 64

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;

• (c) determines or verifies the reality and the amount of the claim.

Article 65