1. By 30 November of each year, the Executive Board shall adopt a single programming document containing a multiannual work programme and an annual work programme, based on a draft put forward by the Executive Director, taking into account the opinion of the Commission and - regarding the multiannual work programme - after consulting the European Parliament. If the Executive Board decides not to take into account any elements of the opinion of the
Commission, it shall provide a thorough justification for that decision. The obligation to provide a thorough justification shall also apply to any elements raised by the European Parliament when it is consulted. The Executive Board shall forward the single programming document to the European Parliament, the Council and the Commission.
The single programming document shall become final after the final adoption of the general budget and shall, if necessary, be adjusted accordingly.
2. The annual work programme shall comprise detailed objectiv
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