# Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, Article 102: Approval of the final accounts

Extent: E+W+S+N.I.

1. In accordance with Article 246 of Regulation (EU, Euratom) 2018/1046, the Court of Auditors shall, by 1 June, make its observations on the provisional accounts of the Union body.
2. The accounting officer of the Union body shall provide, by 15 June, the required accounting information to the accounting officer of the Commission, in the manner and format laid down by the Commission, with a view to drawing up the final consolidated accounts.
3. On receiving the Court of Auditors' observations on the provisional accounts of the Union body, the accounting officer shall draw up the final accounts of the Union body in accordance with Article 49 of this Regulation. The director shall send them to the management board, which shall give an opinion on these accounts.
4. The director shall send the final accounts, together with the opinion of the management board, to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council, by 1 July of the following financial year.
5. The accounting officer of the Union body shall also send to the Court of Auditors, with a copy to the accounting officer of the Commission, a representation letter covering those final accounts. The representation letter shall be established at the same date at which the final accounts of the Union body are drawn up.
The final accounts shall be accompanied by a note drawn up by the accounting officer, in which the latter declares that the final accounts were prepared in accordance with this Title and with the applicable accounting principles, rules and methods.
A link to the pages of the website where the final accounts of the Union body are disclosed shall be published in the Official Journal of the European Union by 15 November of the following year.
6. The director shall send the Court of Auditors a reply to the observations made in its annual report by 30 September of the following financial year at the latest. The replies of the director shall be sent to the Commission at the same time.

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Source: https://www.legislation.gov.uk/eur/2019/715/article/102 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-715/article-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.