The Commission initiates proposals for legislation. Thus, the legislative process begins when the Commission submits proposals for regulations or directives to the two decision making bodies, the Council and the Parliament. Another major responsibility of the Commission is the enforcement of Union law. If a Member State fails its obligationunder a treaty, the Commission can initiate procedures that can eventually lead to legal proceedings before the Court of Justice. The Commission also manages the EU’s annual budget. The Court of Auditors oversees this management and writes an annual report to Parliament authorizing the final budget.
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