L 245/44 Official Journal of the European Union 29.9.2003 (Acts adopted pursuant to Title VI of the Treaty on European Union) COUNCIL DECISION 2003/659/JHA of 18 June 2003 amending Decision 2002/187/JHA setting up Eurojust with a view to reinforcing the fight against serious crime THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on European Union, and in particular Articles 31 and 34(2)(c) thereof, Having regard to the initiative from the Commission (%), Having regard to the opinion of the European Parliament (3), Having regard to the opinion of the Court of Auditors (?), Whereas: (1) Eurojust is a body established under the Treaty on European Union which actually receives a subsidy charged to the general budget of the European Union. Consequently, Eurojust expenditure financed by the general budget is managed in accordance with the Community rules and procedures applicable to the general budget of the European Union in conformity with Article 41(4) of the Treaty on European Union. (2)  Under these conditions, certain provisions of Council Decision 2002/187[JHA of 28 February 2002 setting up Eurojust with a view to reinforcing the fight against serious crime (*) should be brought into line with Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (hereinafter referred to as ‘the general Financial Regulation’) (). (3)  Decision 2002/187/JHA should therefore be amended, () OJ C 331 E, 31.12.2002, p. 67. (3 Opinion delivered on 27 March 2003 (not yet published in the Official Journal). () O] C 285, 21.11.2002, p. 4. () OJ L 63, 6.3.2002, p. 1. () O] L 248, 16.9.2002, p. 1 with Corrigendum in O] L 25, 30.1.2003, p. 43. HAS DECIDED AS FOLLOWS: Article 1 Decision 2002/187[JHA is hereby amended as follows: Articles 35, 36 and 37 shall be replaced by the following: ‘Article 35 Drawing up of the budget 1. Each year the College, on the basis of a draft drawn up by the Administrative Director, shall produce an estimate of revenue and expenditure for Eurojust for the following financial year. This estimate, which shall include a draft establishment plan, shall be forwarded by the College to the Commission by 31 March at the latest. 2. On the basis of the estimate, the Commission shall propose in the preliminary draft general budget of the European Union the amount of the annual subsidy as well as the posts of a permanent or temporary nature and submit this proposal to the budgetary authority in accordance with Article 272 of the Treaty. 3. The budgetary authority shall authorise the appropriations for the subsidy to Eurojust and determine the posts of a permanent or temporary nature within the framework of the Staff Regulations of officials and other Servants of the European Communities. 4. Before the beginning of the financial year, the College of Eurojust shall adopt the budget, including the establishment plan referred to in Article 34(1), third sentence, on the basis of the annual subsidy and posts authorised by the budgetary authority in accordance with paragraph 3 of this Article, adjusting it to the various contributions granted to Eurojust and the funds from other sources. Article 36 Implementation of the budget and discharge 1. The Administrative Director shall, as authorising officer, implement the Eurojust budget. He shall report to the College on the implementation of the budget.