7.6.2014 Official Journal of the European Union L 168/29 COUNCIL REGULATION (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular the fourth paragraph of Article 311 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof, Having regard to Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the Euro- pean Union ('), and in particular Article 9 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the consent of the European Parliament, Acting in accordance with a special legislative procedure, Whereas: (1)  The transparency of the Union’s own resources system should be ensured by the supply of adequate information to the budgetary authority. Therefore, the Member States should keep at the disposal of the Commission, and where necessary forward to it, the documents and information needed to allow it to exercise the power conferred upon it as regards the Union’s own resources. (2)  The arrangements whereby the Member States responsible for collecting own resources report to the Commis- sion, should make it possible for the Commission to monitor their action to recover own resources, in particular in cases of fraud and irregularities. (3)  In order to ensure a balanced budget, any surplus of the Union’s revenue over total actual expenditure during a financial year should be carried over to the following financial year. Therefore, the balance to be carried over should be defined. (4)  Member States should conduct checks and enquiries relating to establishing and making available the Union’s own resources. In order to facilitate application of the financial rules relating to own resources, it is necessary to ensure collaboration between Member States and the Commission. (5)  For the sake of consistency and clarity, provisions should be laid down covering the powers and obligations of agents authorised by the Commission to carry out inspections in relation to the Union’s own resources, taking into account the specific nature of each own resource. The conditions under which authorised agents carry out their tasks should be set out, and in particular the rules which all Union officials, other servants and seconded national experts have to observe with regard to professional confidentiality and the protection of personal data should be laid down. It is necessary to establish the status of seconded national experts and the possibility for the Member State concerned to object to the presence, at an inspection, of officials of other Member States. (6)  For reasons of coherence, certain provisions of Council Regulation (EC, Euratom) No 1150/2000 (3 should be included in this Regulation. Those provisions concern the calculation and budgeting of the balance, control and supervision of own resources and relevant reporting requirements, as well as the Advisory Committee on Own Resources. () See page 105 of this Official Journal. (%) Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007436/EC, Euratom on the system of the European Communities own resources (O] L 130, 31.5.2000, p. 1).