Chapter IV - Establishment and structure of ENISA’s budget (Art. 29-33)

Art. 29 CSA - Establishment of ENISA’s budget arrow_right_alt

Each year, the Executive Director shall draw up a draft statement of estimates of ENISA’s revenue and expenditure for the following financial year, and shall transmit it to the Management Board, together with a draft establishment plan. Revenue and expenditure shall be in balance.
Each year the Management Board, on the basis of the draft statement of estimates, shall produce a statement of estimates of ENISA’s revenue and expenditure for the following financial year.
The Management Board, by 31 January each year, shall send the statement of estimates, which shall be part of the draft single programming document, to the Commission and the third countries with which the Union has concluded agreements as referred to in Article 42(2).
On the basis of the statement of estimates, the Commission shall enter in the draft general budget of the Union the estimates it deems to be necessary for the establishment plan and the amount of the contribution to be charged to the general budget of the Union, which it shall submit to the European Parliament and to the Council in accordance with Article 314 TFEU.
The European Parliament and the Council shall authorise the appropriations for the contribution from the Union to ENISA.
The European Parliament and the Council shall adopt ENISA’s establishment plan.
The Management Board shall adopt ENISA’s budget together with the single programming document. ENISA’s budget shall become final following the definitive adoption of the general budget of the Union. Where necessary, the Management Board shall adjust ENISA’s budget and single programming document in accordance with the general budget of the Union.

64

Recital 64

In order to guarantee the full autonomy and independence of ENISA and to enable it to perform additional tasks, including unforeseen emergency tasks, ENISA should be granted a sufficient and autonomous budget whose revenue should primarily come from a contribution from the Union and contributions from third countries participating in ENISA’s work. An appropriate budget is paramount for ensuring that ENISA has sufficient capacity to perform all of its growing tasks and to achieve its objectives. The majority of ENISA’s staff should be directly engaged in the operational implementation of ENISA’s mandate. The host Member State, and any other Member State, should be allowed to make voluntary contributions to ENISA’s budget. The Union’s budgetary procedure should remain applicable as far as any subsidies chargeable to the general budget of the Union are concerned. Moreover, the Court of Auditors should audit ENISA’s accounts to ensure transparency and accountability.

Art. 30 CSA - Structure of ENISA’s budget arrow_right_alt

Without prejudice to other resources, ENISA’s revenue shall be composed of:
1. a contribution from the general budget of the Union;
2. revenue assigned to specific items of expenditure in accordance with its financial rules referred to in Article 32;
3. Union funding in the form of delegation agreements or ad hoc grants in accordance with its financial rules referred to in Article 32 and with the provisions of the relevant instruments supporting the policies of the Union;
4. contributions from third countries participating in the work of ENISA as referred to in Article 42;
5. any voluntary contributions from Member States in money or in kind.

Member States that provide voluntary contributions under point (e) of the first subparagraph shall not claim any specific right or service as a result thereof.

The expenditure of ENISA shall include staff, administrative and technical support, infrastructure and operational expenses, and expenses resulting from contracts with third parties.

64

Recital 64

In order to guarantee the full autonomy and independence of ENISA and to enable it to perform additional tasks, including unforeseen emergency tasks, ENISA should be granted a sufficient and autonomous budget whose revenue should primarily come from a contribution from the Union and contributions from third countries participating in ENISA’s work. An appropriate budget is paramount for ensuring that ENISA has sufficient capacity to perform all of its growing tasks and to achieve its objectives. The majority of ENISA’s staff should be directly engaged in the operational implementation of ENISA’s mandate. The host Member State, and any other Member State, should be allowed to make voluntary contributions to ENISA’s budget. The Union’s budgetary procedure should remain applicable as far as any subsidies chargeable to the general budget of the Union are concerned. Moreover, the Court of Auditors should audit ENISA’s accounts to ensure transparency and accountability.

Art. 31 CSA - Implementation of ENISA’s budget arrow_right_alt

The Executive Director shall be responsible for the implementation of ENISA’s budget.
The Commission’s internal auditor shall exercise the same powers over ENISA as over Commission departments.
ENISA’s accounting officer shall send the provisional accounts for the financial year (year N) to the Commission’s accounting officer and to the Court of Auditors by 1 March of the following financial year (year N + 1).
Upon the receipt of the Court of Auditors’ observations on ENISA’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ⁽¹⁾, ENISA’s accounting officer shall draw up ENISA’s final accounts under his or her responsibility and shall submit them to the Management Board for an opinion.
The Management Board shall deliver an opinion on ENISA’s final accounts.
By 31 March of year N + 1, the Executive Director shall transmit the report on the budgetary and financial management to the European Parliament, to the Council, to the Commission and to the Court of Auditors.
By 1 July of year N + 1, ENISA’s accounting officer shall transmit ENISA’s final accounts to the European Parliament, to the Council, to the Commission’s accounting officer and to the Court of Auditors, together with the Management Board’s opinion.
At the same date as the transmission of ENISA’s final accounts, ENISA’s accounting officer shall also send to the Court of Auditors a representation letter covering those final accounts, with a copy to the Commission’s accounting officer.
By 15 November of year N + 1, the Executive Director shall publish ENISA’s final accounts in the Official Journal of the European Union.
By 30 September of year N + 1, the Executive Director shall send the Court of Auditors a reply to its observations and shall also send a copy of that reply to the Management Board and to the Commission.
The 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 concerned in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046.
On a recommendation from the Council, the European Parliament shall, before 15 May of year N + 2, give a discharge to the Executive Director in respect of the implementation of the budget for the year N.

^{(1) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).}

Art. 32 CSA - Financial rules arrow_right_alt

Art. 33 CSA - Combating fraud arrow_right_alt

In order to facilitate the combating of fraud, corruption and other unlawful activities under Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council ⁽¹⁾, ENISA shall by 28 December 2019, accede to the Interinstitutional Agreement of 25 May 1999 between the European Parliament, the Council of the European Union and the Commission of the European Communities concerning internal investigations by the European Anti-Fraud Office (OLAF) ⁽²⁾. ENISA shall adopt appropriate provisions applicable to all employees of ENISA, using the template set out in the Annex to that Agreement.
The Court of Auditors shall have the power of audit, on the basis of documents and of on-the-spot inspections, over all grant beneficiaries, contractors and subcontractors who have received Union funds from ENISA.
OLAF may carry out investigations, including on-the-spot checks and inspections, in accordance with the provisions and procedures laid down in Regulation (EU, Euratom) No 883/2013 and Council Regulation (Euratom, EC) No 2185/96 ⁽³⁾, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant or a contract funded by ENISA.
Without prejudice to paragraphs 1, 2 and 3, cooperation agreements with third countries or international organisations, contracts, grant agreements and grant decisions of ENISA shall contain provisions expressly empowering the Court of Auditors and OLAF to conduct such audits and investigations, according to their respective competences.

^{(1) Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1).

(2) OJ L 136, 31.5.1999, p. 15.

(3) Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities (OJ L 292, 15.11.1996, p. 2).}