Changes from plenary report to adopted text

Removed(a) a contribution from the Union entered in the general budget of the European Union;

Removed(b) the fees paid by the selected and non-selected obliged entities in accordance with Article 65, for tasks mentioned in Article 5(1), points (b) and (c).

Removed(c) any voluntary financial contribution from the Member States, including from the Member State where the Authority´s seat is located;

Removed(ca) agreed charges for publications, training and for any other services provided by the Authority where they have been specifically requested by an obliged entity or non-obliged entity.

RemovedThe amount and origin of any revenue referred to in points (b), (c) and (ca) of the first subparagraph of this paragraph shall be included in the annual accounts of the Authority and clearly detailed in the annual report on the Authority’s budgetary and financial management referred to in Article 68(2).

Removed4. The expenditure of the Authority shall include staff remuneration, administrative and infrastructure expenses and operating costs.

RemovedFees levied on selected and non-selected obliged entities

Removed1. The Authority shall levy an annual supervisory fee on all selected obliged entities referred to in Article 13 and on the non-selected obliged entities that meet the criteria of Article 12(1) and do not meet the criteria in Article 13(1) by one Member State. The fees shall cover expenditure incurred by the Authority in relation to the tasks related to supervision and referred to in Sections 3 and 4 of Chapter II. Those fees shall not exceed the expenditure relating to these tasks. Where these criteria are not fully respected in any given year, the necessary adjustments shall be made when calculating the fees for the two following years.

Removed1a. The fees to be levied shall be calculated in such a way as to ensure sufficient and stable revenue for the Authority.

Removed2. The amount of the fee levied on each obliged entity referred to in paragraph 1 shall be calculated in accordance with the arrangements established in the delegated act referred to in paragraph 6.

Removed3. The fees shall be calculated at the highest level of consolidation in the Union.

Removed4. The basis for calculating the annual supervisory fee for a given calendar year shall be the expenditure relating to the direct and indirect supervision of the selected and non-selected obliged entities subject to fees in that year. The Authority may require advance payments in respect of the annual supervisory fee, which shall be based on a reasonable estimate. The Authority shall communicate with the relevant financial supervisor before deciding on the final fee level so as to ensure that supervision remains cost-effective and reasonable for all financial sector obliged entities. The Authority shall communicate to respective financial sector obliged entities the basis for the calculation of the annual supervisory fee. Member States shall ensure that the obligation to pay the fees specified in this Article is enforceable under national law, and that due fees are fully paid.

Removed5. This Article is without prejudice to the right of financial supervisors to levy fees in accordance with national law, to the extent supervisory tasks have not been conferred on the Authority, or in respect of costs of cooperating with and assisting the Authority and acting on its instructions, in accordance with relevant Union law.

Removed6. The Commission is empowered to adopt a delegated act in accordance with Article 86 to supplement this Regulation by specifying the methodology for calculating the amount of the fee levied on each selected and non-selected obliged entity subject to fees in accordance with paragraph 1, and the procedure for collecting these fees. When developing the methodology for determining the individual amount of fees the Commission shall take into account the following:

Removed(a) the total annual turnover or the corresponding type of income of the obliged entities at the highest level of consolidation in the Union in accordance with the relevant accounting standards;

Removed(b) the inherent AML/CFT risk profile classification of the obliged entities in accordance with the methodology referred to in Article 12(5);

Removed(c) the importance of the obliged entity to the stability of the financial system or economy of one or more Member States or of the Union;

Removed(d) the amount of fee to be collected from any non-selected obliged entity in proportion to its income or turnover referred to in point (a) , which shall not exceed 1/5 of the amount of fee to be collected from any selected obliged entity relative to same level of income or turnover.

RemovedThe Commission shall adopt the delegated acts referred to in the first subparagraph by 1 January 2025.

RemovedEstablishment of the budget

Removed1. Each year, the Executive Director shall draw up a draft statement of estimates of the Authority’s revenue and expenditure for the following financial year, including the establishment plan, and send it to the Executive Board.

Removed2. The Executive Board shall, on the basis of that draft, adopt a provisional draft estimate of the Authority’s revenue and expenditure for the following financial year.

Removed3. The final draft estimate of the Authority’s revenue and expenditure shall be sent to the Commission by 31 January each year.

Removed4. The Commission shall send the statement of estimates to the budgetary authority together with the draft general budget of the European Union.

Removed5. On the basis of the statement of estimates, the Commission shall enter in the draft general budget of the Union the estimates it considers necessary for the establishment plan and the amount of the subsidy to be charged to the general budget, which it shall place before the budgetary authority in accordance with Articles 313 and 314 TFEU.

Removed6. The budgetary authority shall authorise the appropriations for the contribution to the Authority.

Removed7. The budgetary authority shall adopt the Authority’s establishment plan.

Removed8. The Authority’s budget shall be adopted by the Executive Board. It shall become final following final adoption of the general budget of the Union. Where necessary, it shall be adjusted accordingly.

RemovedImplementation of the budget

Removed1. The Executive Director shall implement the Authority’s budget respecting the principles of economy, efficiency, effectiveness and sound financial management.

Removed2. Each year, the Executive Director shall send to the budgetary authority all information relevant to the findings of evaluation procedures.

RemovedPresentation of accounts and discharge

Removed1. By 1 March of the following financial year (year N+1) the Authority’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.

Removed2. By 31 March of the following financial year, the Authority shall send the report on the budgetary and financial management to the European Parliament, the Council and the Court of Auditors.

RemovedBy 31 March of the following financial year, the Commission's accounting officer shall send the Authority’s provisional accounts, consolidated with the Commission's accounts, to the Court of Auditors.

Removed3. On receipt of the Court of Auditors' observations on the Authority’s provisional accounts pursuant to Article 246 Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, the Executive Board shall deliver an opinion on the Authority’s final accounts.

Removed4. The accounting officer shall, by 1 July of year N+1, send the final accounts to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Executive Board's opinion.

Removed5. A link to the pages of the website containing the final accounts of the Authority shall be published in the Official Journal of the European Union by 15 November of year N + 1.

Removed6. The Executive Director shall send the Court of Auditors a reply to its observations by 30 September of year N+1. The Executive Director shall also send this reply to the Executive Board.

Removed7. 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 N, in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046.

Removed8. On a recommendation from the Council acting by a qualified majority, 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 year N.

RemovedFinancial rules

RemovedThe financial rules applicable to the Authority shall be adopted by the Executive Board after consulting the Commission. They shall not depart from Commission Delegated Regulation (EU) 2019/715 unless such a departure is specifically required for the Authority's operation and the Commission has given its prior consent.

RemovedAnti-fraud measures

Removed1. For the purposes of combating fraud, corruption and any other illegal activity, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council as well as Article 86 of Regulation (EU) 2019/715 shall apply to the Authority without any restriction.

Removed2. The Authority shall accede to the Interinstitutional Agreement concerning internal investigations by OLAF and shall immediately adopt appropriate provisions for all staff of the Authority.

Removed3. The funding decisions, the agreements and the implementing instruments resulting from them shall explicitly stipulate that the Court of Auditors and OLAF may, where necessary, carry out on-the-spot checks on the beneficiaries of monies disbursed by the Authority.

RemovedIT Security

Removed1. The Authority shall establish an internal IT governance at the level of the Executive Director which establishes and manages the IT budget and ensures regular reporting to the Executive Board on the compliance with applicable IT security rules and standards.

Removed2. The Authority shall ensure that at least 10% of its IT expenditure is transparently allocated to direct IT security. The contribution to the Computer Emergency Response Team of the European Institutions, Bodies and Agencies (CERT-EU) may be counted in this minimum expenditure requirement.

Removed3. An adequate IT security monitoring, detection and response service shall be established, using the services of CERT-EU. Major Incidents must be reported to CERT-EU as well as to the Commission within 24 hours of detection.

RemovedAccountability and reporting

Removed1. The Authority shall be accountable to the European Parliament and to the Council for the implementation of this Regulation. The Authority shall also be financially accountable to the European Court of Auditors.

Removed2. The Authority shall submit and publish on an annual basis to the European Parliament, to the Council, and to the Commission a report on the execution of the tasks conferred on it by this Regulation, including information on the planned evolution of the structure and amount of the supervisory fees referred to in Article 66 as well as on guidelines and recommendations it has issued in accordance with Article 43. The report shall be made public and shall include any relevant information requested by the European Parliament on an ad hoc basis. The Chair of the Authority shall present that report in public to the European Parliament.

Removed3. At the request of the European Parliament, the Chair of the Authority shall participate in a hearing on the execution of its tasks by the competent committees of the European Parliament. A hearing shall take place at least annually. At the request of the European Parliament, the Chair of the Authority shall make a statement before the relevant committees of the European Parliament and answer any questions from their members, whenever so requested.

Removed4. The Authority shall reply orally or in writing to questions put to it by the European Parliament within four weeks of their receipt.

Removed4a. Upon request, the Chair of the Authority shall hold confidential oral discussions behind closed doors with the Members of the competent committees of the European Parliament, where such discussions are required for the exercise of the European Parliament’s powers under the Treaties. All participants shall respect the requirements of professional secrecy.

Removed4b. Without prejudice to its confidentiality obligations stemming from participation in international fora, the Authority shall inform the European Parliament upon request about its contribution to a united, common, consistent and effective representation of the Union’s interests in such international fora.

RemovedGENERAL AND FINAL PROVISIONS

RemovedSTAFF