{
  "url": "https://openlegislation.uk/eu-regulation-2018-1877/article-38",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1877/article-38.json",
  "legislation": "eur/2018/1877",
  "legislation_title": "Council Regulation (EU) 2018/1877 of 26 November 2018 on the financial regulation applicable to the 11th European Development Fund, and repealing Regulation (EU) 2015/323",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1877",
  "path": "article/38",
  "kind": "article",
  "number": "38",
  "heading": "11th EDF accounts",
  "text": "1. The annual accounts of the 11th EDF shall be prepared for each financial year, which shall run from 1 January to 31 December. Those accounts shall comprise:\n(a) the financial statements;\n(b) the report on financial implementation.\nThe financial statements shall be accompanied by the information supplied by the EIB in accordance with Article 51 of this Regulation.\nArticle 243 of Regulation (EU, Euratom) 2018/1046 shall apply.\n2. The accounting officer shall send, via electronic means, the provisional accounts to the Court of Auditors by 31 March of the following year.\nThe Court of Auditors shall, by 15 June of the following year, make its observations on the provisional accounts as regards the part of the 11th EDF resources for the financial management of which the Commission is responsible, so that the Commission can make the corrections deemed necessary for drawing up the final accounts\n3. The Commission shall approve the final accounts and send them, via electronic means, to the European Parliament, to the Council and to the Court of Auditors by 31 July of the following year.\nBy the same date, the accounting officer shall transmit a representation letter covering the final accounts to the Court of Auditors.\nThe second subparagraph of Article 246(3) of Regulation (EU, Euratom) 2018/1046 shall apply.\nThe final accounts shall be published in the Official Journal of the European Union together with the statement of assurance given by the Court of Auditors in accordance with Article 43 of this Regulation by 15 November of the following year.",
  "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/2018/1877/article/38",
    "retrieved_at": "2026-11-01T14:43:45.683319+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."
}