Triples with object Discharge is the final approval of how the budget for a specific year has been implemented (following the audit and the finalisation of the annual accounts). It closes a specific budget year. The discharge is granted by the European Parliament. Before taking its decision, the Parliament examines the accounts and the balance sheet as prepared by the relevant agency, the annual report on how the budget has been spent and any relevant special reports by the European Court of Auditors. The discharge is one of the instruments of the Parliament and the Council to control the EU budget spending. The European Parliament can grant, postpone or refuse a discharge. A granted discharge means the formal closure of the institutional accounts for a given year.