{
  "url": "https://openlegislation.uk/eu-regulation-2014-561/annex/division-22/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-561/annex/division-22/division-3.json",
  "legislation": "eur/2014/561",
  "legislation_title": "Council Regulation (EU) No 561/2014 of 6 May 2014 establishing the ECSEL Joint Undertaking (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-561",
  "path": "annex/division/22/division/3",
  "kind": "division",
  "number": "3",
  "heading": "By 1 March of the following financial year, the accounting officer of the ECSEL Joint Undertaking shall send the provisional accounts to the Commission’s accounting officer and to the Court of Auditors.",
  "text": "By 31 March of the following financial year, the ECSEL Joint Undertaking shall send the report on the budgetary and financial management to the European Parliament, to the Council and to the Court of Auditors.\nOn receipt of the Court of Auditors’ observations on the ECSEL Joint Undertaking’s provisional accounts pursuant to Article 148 of Regulation (EU, Euratom) No 966/2012, the accounting officer of the ECSEL Joint Undertaking shall draw up the ECSEL Joint Undertaking’s final accounts and the Executive Director shall submit them to the Governing Board for an opinion.\nThe Governing Board shall deliver an opinion on the ECSEL Joint Undertaking’s final accounts.\nThe Executive Director shall, by 1 July of the following financial year, send the final accounts to the European Parliament, to the Council, to the Commission and to the Court of Auditors, together with the Governing Board’s opinion.\nThe final accounts shall be published in the Official Journal of the European Union by 15 November of the following financial year.\nThe Executive Director shall provide the Court of Auditors with a reply to observations made in its annual report by 30 September. The Executive Director shall also submit that reply to the Governing Board.\nThe 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 in question, in accordance with Article 165(3) of Regulation (EU, Euratom) No 966/2012.",
  "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/eur/2014/561/annex/division/22/division/3",
    "retrieved_at": "2026-11-01T14:47:37.547275+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."
}