Art. 80 Presentation of accounts and discharge | Anti-money laundering authority regulation (AMLAR) | AML

This article sets out the full annual financial accountability cycle for the Authority, mapping out a precise timeline of reporting obligations that run from the close of a financial year through to the formal discharge of the Executive Director roughly 17 months later.

It governs the flow of accounts and reports between the Authority's internal bodies and the external oversight institutions — the Court of Auditors, the European Parliament, the Council, and the Commission — and connects directly to the broader Union financial rules under Regulation (EU, Euratom) 2018/1046.

Important points:

The Authority's accounting officer is required to submit provisional accounts to the Commission's accounting officer and the Court of Auditors by 1 March of the following year, with final accounts sent to the European Parliament, the Council, the Commission, and the Court of Auditors by 1 July.
The Executive Director is required to reply to the Court of Auditors' observations by 30 September of year N+1, and must supply the European Parliament with any information it requests to support the discharge procedure.
The European Parliament grants discharge to the Executive Director in respect of budget implementation before 15 May of year N+2, acting on a recommendation from the Council by qualified majority.

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 by 1 March of the following year (year N+1).
1. By 31 March of year N+1, the Authority shall send the annual report on its budgetary and financial management to the European Parliament, the Council and the Court of Auditors.
1. By 31 March of year N+1, the Commission’s accounting officer shall send the Authority’s provisional accounts, consolidated with the Commission’s accounts, to the Court of Auditors.
1. On receipt of the Court of Auditors’ observations on the Authority’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(⁴¹), the Executive Board shall deliver an opinion on the Authority’s final accounts.
2. 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.
1. The Authority’s 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.
1. 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.
1. The Executive Director shall submit to the European Parliament, at the request of the European Parliament, 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.
1. 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.