E UROPEAN U NION ATHENA 2007

1. EUROPEAN UNION ATHENA 2007 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 tasks J8 section: organisation • Head of section = authorising officer • Budget officer • Procurement officer • Accounting officer • Normally, at least 4 officers Accounting officer: incompatible with authorising officer Other roles: can be cumulated by same officers if fewer than 4 officers available • At least 2 officers A T H E N A

3. J8: organisation and tasks Head of section’s tasks (Financial rules, Part I, Article 6) • Ensure that funds are kept safely at all times • Check the eligibility of expenditure • Ensure that rules (on procurement, etc.) and budget are complied with, request derogations • Give his assent to contracts • Ensure that inventories are kept up-to-date • Issue SOPs to organise his section • Organise the internal control/audit system • Provide implementation reports A T H E N A

4. J8: organisation and tasks Head of section’s tasks • Ensure that funds are kept safely at all times • Bank account: - OHQ: in euros in a bank with its head office in a Member State - in theatre: preferably the same • ask Commission delegation or Embassy for advice B) Cash: in a safe: • one person knows the code or has the key. • 2nd set in a sealed envelope by the HQ’s Commander • code changed every 6 months or when new person - armed escort when SOFA allows A T H E N A

5. J8: organisation and tasks Head of section’s tasks 2) Check the eligibility of expenditure - Common costs or Nation Borne Costs (NBCs) • Temptation to have ATHENA assume all expenditure • But no contracting possible by EU chain of command in areas which are neither common costs nor NBCs • J8 should ask administrator for interpretation when in doubt • J8 may request that new items be regarded as common costs or NBCs • Special Committee will decide A T H E N A

6. J8: organisation and tasks Head of section’s tasks 3) Ensure that rules and budget are complied with, request derogations Temptation 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 administrator A T H E N A

7. J8: organisation and tasks 4)Give 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 tasks 5)Ensure 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 tasks 6) 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 tasks 7) 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 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 tasks Concepts for implementation and reporting Budget commitment: →reserve appropriations for an intended expenditure →avoid that expenditure exceeds budget Legal commitment: contract or purchase order Payment: payment actually made to third person →not payment order, but actual disbursement A T H E N A

13. J8: organisation and tasks End of year ATHENA has an annual budget + annual accounts until 31 Dec. →at end of year: • Budget commitments, legal commitments and payments made during year • Legal commitments not yet paid at end of year →the administrator will carry appropriations over to the following year • Payments made in year n in advance on year n+1 • Bank statements from the bank to the College of auditors • Appropriations not used to cover legal commitements in year n, which would be useful in year n+1 → submit to Special Committee for carryover to year n+1 A T H E N A

14. EUROPEAN UNION ATHENA QUESTIONS ?