{
  "url": "https://openlegislation.uk/eu-decision-2004-658/annex/article-88",
  "json_url": "https://openlegislation.uk/eu-decision-2004-658/annex/article-88.json",
  "legislation": "eudn/2004/658",
  "legislation_title": "Council Decision 2004/658/CFSP of 13 September 2004 on the financial provisions applicable to the general budget of the European Defence Agency",
  "legislation_url": "https://openlegislation.uk/eu-decision-2004-658",
  "path": "annex/article/88",
  "kind": "article",
  "number": "88",
  "heading": null,
  "text": "1. By 31 March following the end of the financial year, the Chief Executive, with the assistance of the accounting officer, shall draw up and submit to the College of Auditors, for examination and opinion, the draft annual management accounts, the draft annual balance sheet and a draft activity report.\n2. The annual management accounts shall show for each budget administered by the Agency appropriations, expenditure committed and paid, as well as miscellaneous revenue and revenue from Member States and other parties. The balance sheet shall show as assets all the assets belonging to the Agency, taking account of their depreciation and any losses or decommissioning, and shall show its reserves as liabilities.\n3. The College of auditors shall give its opinion and observations on the documents referred to in paragraph 2 by 15 June following the end of the financial year.\n4. By 31 July following the end of the financial year, the Chief Executive shall submit the documents referred to in paragraph 2, with the College of Auditors' opinion and observations accompanied by his replies, to the Steering Board.\n5. The Steering Board shall approve the annual management accounts and the balance sheets. It shall grant a discharge to the Chief Executive and the accounting officer for the financial year in question.\n6. The annual management accounts and the annual balance sheet, when approved, shall be published in the Official Journal of the European Union.\n7. All accounts and inventories shall be retained by the accounting officer for a period of five years from the date on which the corresponding discharge was granted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2004/658/annex/article/88",
    "retrieved_at": "2026-11-01T15:18:07.999539+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}