Article 28 — Presentation of accounts and discharge

1. By 1 March of the following financial year, the Agency’s accounting officer shall send the provisional accounts to the Commission’s accounting officer and to the European Court of Auditors. 2. By 31 March of the following financial year, the Agency shall send the report on the budgetary and financial management to the European Parliament, the Council and the European Court of Auditors. 3. By 31 March of the following financial year, the Commission’s accounting officer shall send the Agency’s provisional accounts, consolidated with the Commission’s accounts, to the European Court of Auditors. 4. On receipt of the European Court of Auditors’ observations on the Agency’s provisional accounts pursuant to Article 252 of the Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council, the Executive Director shall draw up the Agency’s final accounts under his or her own responsibility and submit them to the Management Board for an opinion. 5. The Management Board shall deliver an opinion on the Agency’s final accounts. 6. The Agency’s accounting officer shall, by 1 July of the following financial year, send the final accounts to the European Parliament, the Council, the Commission and the European Court of Auditors, together with the Management Board’s opinion. 7. The final accounts shall be published in the Official Journal of the European Union by 15 November of the following financial year. 8. The Executive Director shall send the European Court of Auditors a reply to its observations by 30 September. The Executive Director shall also send that reply to the Management Board. 9. 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 in question, in accordance with Article 267(3) of Regulation (EU, Euratom) 2024/2509. 10. 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.