1. ATHENA EU MILITARY OPERATIONS : ACTIVE PHASE / J8 TASKS CCL L. PACCAUD

2. ATHENA OPERATIONAL COMMON COSTS : Preparation OctNovDecJanFebMarAprMayJunJulyAugSepOctNovDecJan Active phase IOCFOC ENDEND CMC COUNCIL DECISION Raise into power End of phase HAND-OVERHAND-OVER Preparatory phase : Annexe 2 : - transport, lodging, civilian hires incremental costs. - MEDEVAC => Administrateur = authorising officer Winding up phase : Annexes 1 & 4 : - End of OpCdr’s direct responsibilities - J8 section to be enhanced - Administrator = authorising officer Active phase : Annexe 3 : - Common costs list, - OPCDR = authorising officer OP LAUNCHING OPLAN

3. ATHENA WHEN? - When the Operation Commander is officially in office - Usually from adoption until repeal by Council of EU of the Council’s decision of the operation CHANGES FROM PREPARATORY PHASE ? - List of common costs : ATHENA ANNEX III - Operation Commander is authorising officer Active phase :

4. ATHENA Active phase : 1)Budget : estimates and adoption 2)Budget implementation 3)Budget management : amending budgets, transfers, carryovers 4)Imprest accounts 5)Inventories 6)Land, buildings, infrastructure 7)Reports and accounting 8)Organisation and tasks of the J8s

5. ATHENA ATHENA has annual budgets : -Operation = new Title -in annual draft budget in October -or as a supplementary budget during the year - Operation budget may be adopted at any time (not only during the active phase) ESTIMATES : - TBD by M/OHQ and FHQ J8s (& other Js), Athena & EUMS - Early funding : Contributions payable within 30 days ! ADOPTION : - Presentation by M/OHQ J8, Administrator, FHQ J8 - Adoption by the Special Committee acting unanimously 1) Budget : estimates & adoption

6. ATHENA 1.Organisation between various HQs J8s : Decentralisation of implementation - FHQ and subordinate HQs should have a share of the budget delegated to them Centralisation through reporting - The OHQ should be informed regularly and have an overview - The OHQ may then reallocate the budget, request transfers etc... For OHQ J8 to organise with subordinate J8s 2.Between branches and supporting departments : - Ensure that J8 of the relevant HQ - authorises expenditure - or gives proper delegation in writing Avoid expenditure by non-authorised personnel 3) Budget implementation

7. ATHENA 1) Budgetary commitment : aim : reserve appropriations for intended expenditure before spending starts (or budget may be exceeded) 2) Legal commitment : contract or purchase order only by relevant HQ’s J8 or on the J8’s delegation (< the « higher threshold ») 3) Payment : joint signature of 2 officers payment on account before work starts or when progress made allowed final balance : when delivery certified in conformity with contract / order + invoice 2) Budget implementation : 3 phases

8. ATHENA Budget: -1 Title per operation, divided into chapters and articles -Chain of command free to sub-divide further -budget is authorised for one year (until 31 st December) Structure: Title N Operation X -Chapter 1 : General Support - Article : Employment of Personnel - Article : Administration and office-accommodation support, etc. -Chapter 2 : Mission Support - Article : Transport and travel - Article : CIS, etc -Chapter 84 : Provisional appropriations - Article : Provisional appropriations – Common costs - Article : Pre-financing of NBCs 3) Amending budgets, transfers & carryovers

9. ATHENA Amending budget : - If change of total of appropriations, same procedure as initial budget, at all times - Requires Special Committee's unanimous approval Transfer of appropriations : - When total appropriations remains unchanged : redeployment of appropriations During 3 months following official launch of operation : -by Operation Commander Thereafter : -between subdivisions below the level of article: -by chain of command, at all times Between articles or chapters : -by administrator (himself or with Special Committee’s authorisation) 3) Amending budgets, transfers & carryovers

10. ATHENA For budget implementation in 2 cases : 1.when impossible to have an authorising officer together with an accounting officer (isolation) 2.when repeated payments below 5000 euros each for same type of expenditure. Then, payment against invoices (no contract) possible Decision by authorising officer & accounting officer together : -justifications and purpose, -limits to spending (global and per item) -reporting 4) Imprest accounts

11. ATHENA 4) Imprest accounts Imprest administrators: commissioned officers or NCOs A budgetary commitment must be made for the imprest Funds may be provided to the imprest administrator Impress must provide regularly justifications (invoices, bank statement or cash balance) Replenishment of funds when expenditure justified Accounting and authorising officer responsible for checking

12. ATHENA

13. 5) Inventories : J8 must ensure that inventories are kept up-to-date Procedure must be locally organised - ensure that each item is entered on inventory when purchased  see with other branches, depot, warehouse, etc.  reconcile with invoices (accounting software) All equipments with a normal duration of more than 1 year - No limit based on value, only on normal duration Content:  Description of items and number  Location / Person or unit responsible  Purchase value  Date of acceptance (for amortisation) Each item should wear a label showing its number in inventory.

14. ATHENA

15. 6) Land, buildings, infrastructures : Difficulty: often made available by local authorities => Temptation of diplomatic, informal arrangements Certainty on costs should be ensured Therefore, J8 must ensure: -a (purchase or rental) contract in writing -an inventory of fixture in writing -on arrival and departure -co-signed with landlord -with photos and maps Infrastructure: particular sensitivity of Special Committee => Keep in proportion to duration of operation

16. ATHENA

19. 7) Reports & accounting 1.Reports : During active phase : -once every quarter -within one month following end of each quarter -budget implementation (budget commitments, legal commitments, payments) + cash flow table (funds received, funds paid, changes in cash and bank accounts balances) 2.Accounting (accounting software) : -in theatre: at least budgetary accounting -for the whole operation: accrual basis, with balance sheet => organise work sharing between various levels

20. ATHENA

21. 8) Organisation & tasks of the J8s : Normally, at least 4 officers 1)Head of section = authorising officer 2)Budget officer 3)Procurement officer 4)Accounting officer Accounting officer : incompatible with authorising officer Other roles can be cumulated by same officers if fewer than 4 officers available Mandatory : 2 officers

22. ATHENA 8) Organisation and tasks of the J8 s

23. ATHENA J8 head of section’s tasks (1): 1.Safety of funds : Bank account : - OHQ: in € in a bank with its head office in a EU Member State - in theatre: preferably the same NB : ask Commission delegation or Embassy for advice Cash : - in a safe :  one person knows the code or has the key.  2 nd set in a sealed envelope by the HQ’s Commander  code changed every 6 months or when hand- over - armed escort when SOFA allows

24. ATHENA J8 head of section’s tasks (2): 2.Check the eligibility of the expenditure : Common costs or Nation Borne Costs (NBCs) ? Temptation to have ATHENA assume all expenditure No contract 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

25. ATHENA J8 Head of section’s tasks : 1)Ensure that funds are kept safely at all times 2)Check the eligibility of expenditure 3)Ensure that rules (on procurement, etc.) and budget are complied with, request derogations 4)Give his assent to contracts 5)Ensure that inventories are kept up-to-date 6)Issue SOPs to organise his / her section 7)Organise the internal control / audit system 8)Provide implementation reports

26. ATHENA J8 head of section’s tasks (3): 3.Rules and budget must be complied with but may request deviations : Temptation to buy first, then present the bill ex post Other dispending sections (J1, J4, J6,...) have to be made aware by J8 Main rules : 1) procurement rules: competition 2) Written contracts, signed by J8 Budget : one allocation per HQ budget commitment before start any expenditure Derogations, transfers, etc. : if needed, ask the administrator

27. ATHENA J8 head of section’s tasks (4): 4.Assent to contracts : Power to sign may be delegated But this is not encouraged Imprest accounts may be established Personal assent must be give above “higher threshold”  133K€ for supplies or services  5 M€ for infra works

28. ATHENA J8 head of section’s tasks (5): 5.Implementing & updating the inventories : Inventory of equipment : Must be implemented & kept up to date Must be checked physically on hand-over & each year Inventory of fixture of land and buildings With local authorities, who should sign in 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

29. ATHENA J8 head of section’s tasks (6): 6.Organisation SOPs : OHQ’s J8 task for the whole operation OHQ’s J8 must check that subordinate J8s HQs fulfil their tasks Local J8 for each HQ 3 sub SOPs: -1) organisation of the chain regarding the budget -2) procurement -3) organisation of the chain on call for funds, payments and accounting

30. ATHENA

31. J8 head of section’s tasks (7): 7.Internal control / audit system : must be organised by J8 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

32. ATHENA

34. J8 head of section’s tasks (8): 8.Provide implementation reports : 1)Before a budget is adopted Spending on the basis of the reference amount Recorded with same breakdown as future budget MONTHLY reports to Special Committee through administrator Same structure as the budget 2)When a budget has been adopted : Spending on the basis of the reference amount QUARTERLY reports, within one month after end of each quarter Budget n, n-1 etc. + justifications + cash flow table 3)Annual accounts: by 31 March of the following year Budget implementation + accrual basis + balance sheet + cash flow + changes in capital

35. ATHENA REFERENCES TEXTS : -Officiels texts : ATHENA decision 2008/975/CFSP (18 Dec 2008) ATHENA financial rules 1203/08 (23 Dec 2008) -ATHENA «for dummies» : ATHENA operating manual ATHENA procurement guide -ATHENA website : www.athena.europa.eu

36. ATHENA

37. ?