The final accounts of the European Police Office (Europol) include the financial statements and the budgetary implementation reports. They are drawn up under the responsibility of the Executive Director in accordance with Article 83 of the Financial Regulation applicable to Europol.
The financial statements comprise of the balance sheet, economic outturn account, cash flow table and statement of changes in capital. The notes to the financial statements sup-plement and comment on the information presented in the statements.
The objective of the financial statements is to provide information about the financial position, performance and cash flows of Europol to demonstrate the accountability of the agency for the resources entrusted to it.
The financial statements have been prepared in accordance with the Financial Regulation applicable to Europol and with the EC accounting rules and methods adopted by the European Commission’s Accounting Officer following the principles of accrual-based accounting. The budgetary implementation reports are prepared on the basis of the modified cash-based accounting principle.