A T H E N A 1

EEUROPEAN UROPEAN UUNION NION ATHENAATHENA

20072007

EEUROPEAN UROPEAN UUNION NION ATHENAATHENA

20072007

Council decision 2007/384/CFSP of 14 May 2007 ( OJ 13/06/2007 L152/14 )

A T H E N A 2

J8: organisation and tasksJ8: organisation and tasks

J8 section: organisationJ8 section: organisation

1)1) Head of section = authorising officerHead of section = authorising officer

A)A) Budget officer Budget officer

B)B) Procurement officerProcurement officer

C)C) Accounting officerAccounting officer

→ Normally, at least 4 officersNormally, at least 4 officers

Accounting officer: incompatible with authorising officerAccounting officer: incompatible with authorising officer

Other roles:Other roles:

can be cumulated by same officers if fewer than 4 officers availablecan be cumulated by same officers if fewer than 4 officers available

→ At least 2 officersAt least 2 officers

A T H E N A 3

J8: organisation and tasksJ8: organisation and tasks

Head of section’s tasksHead of section’s tasks

(Financial rules, Part I, Article 6)(Financial rules, Part I, Article 6)

1)1) Ensure that funds are kept safely at all timesEnsure that funds are kept safely at all times

2)2) Check the eligibility of expenditureCheck the eligibility of expenditure

3)3) Ensure that rules (on procurement, etc.) and budget Ensure that rules (on procurement, etc.) and budget are complied with, request derogationsare complied with, request derogations

4)4) Give his assent to contractsGive his assent to contracts

5)5) Ensure that inventories are kept up-to-dateEnsure that inventories are kept up-to-date

6)6) Issue SOPs to organise his sectionIssue SOPs to organise his section

7)7) Organise the internal control/audit systemOrganise the internal control/audit system

8)8) Provide implementation reportsProvide implementation reports

A T H E N A 4

J8: organisation and tasksJ8: organisation and tasks

Head of section’s tasksHead of section’s tasks

1)1) Ensure that funds are kept safely at all timesEnsure that funds are kept safely at all times

A)A) Bank account:Bank account:- OHQ: in euros in a bank with its head office in a Member State- OHQ: in euros in a bank with its head office in a Member State- in theatre: preferably the same- in theatre: preferably the same→ ask Commission delegation or Embassy for adviceask Commission delegation or Embassy for advice

B) Cash:B) Cash:

in a safe:in a safe:- one person knows the code or has the key. one person knows the code or has the key. - 22ndnd set in a sealed envelope by the HQ’s Commander set in a sealed envelope by the HQ’s Commander - code changed every 6 months or when new person code changed every 6 months or when new person

-- armed escort when SOFA allowsarmed escort when SOFA allows

A T H E N A 5

J8: organisation and tasksJ8: organisation and tasks

Head of section’s tasksHead of section’s tasks

2) Check the eligibility of expenditure2) Check the eligibility of expenditure

- - Common costs or Nation Borne Costs (NBCs)Common costs or Nation Borne Costs (NBCs)

- Temptation to have ATHENA assume all expenditureTemptation to have ATHENA assume all expenditure

- But no contracting possible by EU chain of command in areas But no contracting possible by EU chain of command in areas which are neither common costs nor NBCswhich are neither common costs nor NBCs

- J8 should ask administrator for interpretation when in doubtJ8 should ask administrator for interpretation when in doubt

- J8 may request that new items be regarded as common costs or J8 may request that new items be regarded as common costs or NBCs NBCs

→Special Committee will decideSpecial Committee will decide

A T H E N A 6

J8: organisation and tasksJ8: organisation and tasks

Head of section’s tasksHead of section’s tasks

3) Ensure that rules and budget are complied with, 3) Ensure that rules and budget are complied with, request derogationsrequest derogations

Temptation to buy fírst, present the bill ex postTemptation to buy fírst, present the bill ex post

→ Other sections (J1, J4, J6 etc.) should be made aware by J8

→ Main rules: - contracts must be in writing and signed by J8

- procurement rules: competition

→ Budget: - one allocation per HQ

- budget commitment before start any expenditure

Derogations, transfers, etc. : if needed, ask the administratorDerogations, transfers, etc. : if needed, ask the administrator

A T H E N A 7

J8: organisation and tasksJ8: organisation and tasks

4)4) Give his assent to contractsGive his assent to contracts

- J8 may delegate the power to sign contracts

(for instance: to supporting department)

but this is NOT encouraged

- imprest accounts may be established

- J8 of HQ concerned must personally give his assent above « higher threshold »

(137 keuros for supplies, 211 keuros for services,

5.278 millions for works)

A T H E N A 8

J8: organisation and tasksJ8: organisation and tasks

5)5) Ensure that inventories are kept up-to-dateEnsure that inventories are kept up-to-date

- Inventory of equipments:- J8 must ensure that it is kept up-to-date- J8 must check physically on handover + each year

- Inventory of fixtures of land and buildings: - with local authorities, who should sign - photos, maps- on arrival and departure

→Avoid unfounded claims on departure

- Other records: - journal of purchases (accounting software)- appointments, delegations granted, contracts, bank

accounts, derogations from rules

A T H E N A 9

J8: organisation and tasksJ8: organisation and tasks

6) Issue SOPs to organise his section6) Issue SOPs to organise his section

- OHQ’s J8 for the whole operation

- OHQ’s J8 must check that J8s in subordinate HQs fulfil their tasks

- local J8 for each HQ

- 3 SOPs:

- organisation of the chain regarding the budget

- procurement

- organisation of the chain on call for funds, payments and accounting

A T H E N A 10

J8: organisation and tasksJ8: organisation and tasks

77) Organise the internal control/audit system) Organise the internal control/audit system

- J8s must organise control/audit system

- the Operation Commander must appoint an Internal Auditor for the operation

- Every J8 must keep the administrator directly informed of any event or policy that may impact on costs financed through ATHENA (common costs +NBCs)

→ Administrator can provide J8 with support

- Auditors appointed by Special Committee or Administrator have access to all premises and documents at any time

A T H E N A 11

J8: organisation and tasksJ8: organisation and tasks

8) Provide implementation reports

- Before a budget is adopted:

- Spending on the basis of the reference amount- But spending recorded with same breakdown as future budget- MONTHLY reports to Special Committee through administrator - Same structure as the budget

- When a budget has been adopted:

- QUATERLY reports, within one month after end of each quarter- Budget n, n-1 etc. + justifications + cash flow table

- Annual accounts:

- by 31 March of the following year- Budget implementation + accrual basis + balance sheet + cash flow

+ changes in capital

A T H E N A 12

J8: organisation and tasksJ8: organisation and tasks

Concepts for implementation and reportingConcepts for implementation and reporting

Budget commitment: Budget commitment:

→→reserve appropriations for an intended expenditure reserve appropriations for an intended expenditure →→avoid that expenditure exceeds budgetavoid that expenditure exceeds budget

Legal commitment: contract or purchase orderLegal commitment: contract or purchase order

Payment: payment actually made to third personPayment: payment actually made to third person

→→not payment order, but actual disbursementnot payment order, but actual disbursement

A T H E N A 13

J8: organisation and tasksJ8: organisation and tasks

End of yearEnd of year

ATHENA has an annual budget + annual accounts until 31 Dec.ATHENA has an annual budget + annual accounts until 31 Dec.

→→at end of year:at end of year:– Budget commitments, legal commitments and payments made during yearBudget commitments, legal commitments and payments made during year

– Legal commitments not yet paid at end of yearLegal commitments not yet paid at end of year→→the administrator will carry appropriations over to the following yearthe administrator will carry appropriations over to the following year

– Payments made in year n in advance on year n+1Payments made in year n in advance on year n+1

– Bank statements from the bank to the College of auditorsBank statements from the bank to the College of auditors

– Appropriations not used to cover legal commitements in year n, which Appropriations not used to cover legal commitements in year n, which would be useful in year n+1would be useful in year n+1→ → submit to Special Committee for carryover to year n+1submit to Special Committee for carryover to year n+1

EEUROPEAN UROPEAN UUNIONNION

ATHENAATHENA

EEUROPEAN UROPEAN UUNIONNION

ATHENAATHENA

QUESTIONS ?