council regul ec june amend regul eec creation european foundat improv live work condit repeal regul eec council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor provis council regul eec creation european foundat improv live work condit brought line council regul ec euratom june financi regul applic gener budget european commun hereinaft refer gener financi regul articl thereof pursuant articl european foundat improv live work condit adopt financi rule conform commiss regul ec euratom decemb framework financi regul bodi refer articl council regul ec euratom financi regul applic gener budget european commun council regul eec june financi provis appli european foundat improv live work condit repeal effect entri forc financi rule adopt administr board foundat gener principl limit govern access document provid articl treati laid regul ec european parliament council public access european parliament council commiss document regul ec adopt institut agre joint declar agenc similar bodi implement rule conform regul provis includ regul ec make regul ec applic european foundat improv live work condit provis appeal refus access document regul eec amend adopt regul articl regul eec amend articl replac quot articl administr board adopt annual report foundat activ prospect forward june latest european parliament council commiss european econom social committe court auditor foundat forward annual budgetari author inform relev outcom evalu procedur articl estim revenu expenditur foundat prepar financi year calendar year shown budget foundat includ establish plan revenu expenditur shown budget foundat balanc articl year administr board basi draft drawn director produc estim revenu expenditur foundat financi year estim includ draft establish plan forward administr board commiss march latest estim forward commiss european parliament council hereinaft refer budgetari author preliminari draft gener budget european union basi estim commiss enter preliminari draft gener budget european union estim deem establish plan amount subsidi charg gener budget place budgetari author accord articl treati budgetari author authoris appropri subsidi foundat budgetari author adopt establish plan foundat budget foundat adopt administr board final final adopt gener budget european union adjust administr board notifi budgetari author intent implement project signific financi implic fund budget project relat properti rental purchas build inform commiss thereof branch budgetari author notifi intent deliv opinion forward opinion administr board period week date notif project articl financi rule applic foundat adopt administr board commiss consult depart commiss framework financi regul ec euratom novemb framework financi regul bodi refer articl council regul ec euratom financi regul applic gener budget european commun specif requir foundat oper commiss prior consent director implement budget foundat march latest financi year foundat account offic commun provision account commiss account offic report budgetari financi manag financi year commiss account offic consolid provision account institut decentralis bodi accord articl gener financi regul march latest financi year commiss account offic forward foundat provision account court auditor report budgetari financi manag financi year report budgetari financi manag financi year forward european parliament council receipt court auditor observ foundat provision account pursuant articl gener financi regul director draw foundat final account respons submit administr board opinion administr board deliv opinion foundat final account director juli latest financi year forward final account european parliament council commiss court auditor administr board opinion final account publish director send court auditor repli observ septemb latest send repli administr board director submit european parliament request inform requir smooth applic discharg procedur financi year question laid articl gener financi regul european parliament recommend council act qualifi major april year give discharg director foundat respect implement budget year quot articl insert quot articl regul ec european parliament council public access european parliament council commiss document appli document held foundat administr board adopt practic arrang implement regul ec month entri forc council regul ec june amend regul eec creation european foundat improv live work condit repeal regul eec decis foundat articl regul ec form subject complaint ombudsman action court justic european commun condit laid articl treati quot articl regul eec repeal effect date entri forc financi rule adopt administr board pursuant articl regul eec articl regul enter forc dai month public offici journal european union regul bind entireti directli applic member state luxembourg june council presid dry oj opinion deliv march publish offici journal oj oj regul amend act access oj corrigendum oj oj corrigendum oj oj regul amend regul ec oj oj oj corrigendum oj oj oj