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23.12.2011 Official
Journal
of
the
European
Union L
343/35
DECISIONS
COUNCIL DECISION 2011/871/CFSP
of 19 December 2011
establishing a mechanism to administer the financing of the common costs of European Union
operations having military or defence implications (Athena)
THE COUNCIL OF THE EUROPEAN UNION,
(6) On
23
February
2004,
the
Council
adopted
Decision
2004/197/CFSP establishing a mechanism to administer
the financing of the common costs of European Union
operations having military or defence implications ( 1 ).
Having regard to the Treaty on European Union, and in
The Decision has subsequently been amended and
particular Articles 26(2) and 41(2) thereof,
replaced several times, most recently by Decision
2008/975/CFSP ( 2 ).
Whereas:
(7) The
European
Union
is
capable
of
conducting
military
rapid response operations in accordance with the concept
defined by the EU Military Committee. The European
(1) The
European
Council,
meeting
in
Helsinki
on
10
and
Union is capable of deploying Battle Groups in
11 December 1999, agreed in particular that, ‘coop
accordance with the concept defined by the EU Military
erating voluntarily in EU-led operations, Member States
Committee.
must be able, by 2003, to deploy within 60 days and
sustain for at least one year, military forces of up to
50 000 to 60 000 persons capable of the full range of
Petersberg tasks’.
(8) The
scheme
for
early
financing
is
intended
first
and
foremost for rapid response operations.
(2) On
17
June
2002,
the
Council
approved
the
arrangements for the financing of EU-led crisis-
management operations having military or defence impli
(9) Exercises
at
the
political
and
military
strategic
level
of
the
cations.
command and control structures and procedures for EU
military operations through EU headquarters exercises, as
approved by the Political and Security Committee (PSC),
contribute to enhancing the Union’s overall operational
(3) The
Council,
in
its
conclusions
of
14
May
2003,
readiness.
confirmed the need for a rapid reaction capability, in
particular for humanitarian and rescue tasks.
(10) The
Council
decides
on
a
case-by-case
basis
whether
an
operation has military or defence implications, within the
(4) The
European
Council,
meeting
in
Thessaloniki
on
19
meaning of Article 41(2) of the Treaty on European
and 20 June 2003, welcomed the conclusions of the
Union (TEU).
Council meeting on 19 May 2003, which in particular

confirmed the need for a European Union military rapid
reaction capability.
(11) The
second
subparagraph
of
Article
41(2)
of
the
TEU
provides that Member States whose representatives in
(5) On
22
September
2003,
the
Council
decided
that
the
the Council have made a formal declaration pursuant
European Union should acquire the capacity to flexibly
to the second subparagraph of Article 31(1) thereof,
manage the financing of common costs of military
shall not be obliged to contribute to the financing of
operations of any scale, complexity or urgency, in
the operation having military or defence implications
particular by setting up, by 1 March 2004 at the latest,
concerned.
a permanent financing mechanism to assume charge of
the financing of common costs of any future EU military
( 1 ) OJ L 63, 28.2.2004, p. 68.
operation.
( 2 ) OJ L 345, 23.12.2008, p. 96.

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L 343/36
EN
Official Journal of the European Union
23.12.2011
(12) In
accordance
with
Article
5
of
the
Protocol
(No
22)
on
Article 3
the position of Denmark annexed to the Treaty on the
European Union and to the Treaty on the Functioning of
Legal capacity
the European Union, Denmark does not participate in
With a view to the administrative management of the financing
the elaboration and implementation of decisions and
of EU operations with military or defence implications, Athena
actions of the Union which have defence implications.
shall have the necessary legal capacity, in particular, to hold
Denmark does not participate in this decision and
bank accounts, acquire, hold or dispose of property, enter
therefore does not participate in the financing of the
into contracts and administrative arrangements and be a party
mechanism.
to legal proceedings. Athena shall be non-profit-making.
(13) Pursuant
to
Article
44
of
Decision
2008/975/CFSP,
the
Council has reviewed that Decision and agreed to amend
Article 4
it.
Coordination with third parties
To the extent necessary to achieve its tasks, and in conformity
(14) For
the
sake
of
clarity,
Decision
2008/975/CFSP
should
with the objectives and policies of the European Union, Athena
be repealed and replaced by a new Decision,
shall coordinate its activities with the Member States, Union
institutions and bodies, and international organisations.
HAS ADOPTED THIS DECISION:
CHAPTER 2
Article 1
ORGANISATIONAL STRUCTURE
Definitions
Article 5
For the purpose of this Decision:
Management bodies and staff
(a) ‘participating Member States’ shall mean the Member States
1. Athena
shall
be
managed,
under
the
authority
of
the
of the European Union, except Denmark;
Special Committee, by:
(b) ‘contributing States’ shall mean the Member States
(a) the administrator;
contributing to the financing of the military operation in
question in accordance with Article 41(2) of the TEU and
the third States contributing to the financing of the
common costs of this operation pursuant to agreements
(b) the commander of each operation, in relation to the
between them and the European Union;
operation which he commands (‘operation commander’);
(c) ‘operations’ shall mean the EU operations having military or
(c) the accounting officer.
defence implications;
(d) ‘military supporting actions’ shall mean the EU operations,
2. Athena
shall
use
existing
administrative
structures
of
the
or parts thereof, decided by the Council in support of a
Union to the greatest possible extent. Athena shall resort to
third State or a third organisation, which have military or
staff made available as necessary by the Union institutions or
defence implications, but which are not under the authority
seconded by Member States.
of European Union Headquarters.
CHAPTER 1
3. The
Secretary-General
of
the
Council
may
provide
the
administrator and the accounting officer with the staff needed
MECHANISM
for them to carry out their functions, which may be on the
Article 2
basis of a proposal by a participating Member State.
Establishment of the mechanism
1. A mechanism to administer the financing of the common
4. Athena’s
bodies
and
staff
shall
be
mobilised
on
the
basis
costs of operations is hereby established.
of operational needs.
2. The
mechanism
shall
be
called
Athena.
Article 6
Special Committee
3. Athena
shall
act
on
behalf
of
the
participating
Member
States or, regarding the specific operations, the contributing
1. A
Special
Committee
composed
of
one
representative
of
States.
each participating Member State is established.

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Representatives of the European External Action Service (EEAS)
11. The text of the acts approved by the Special Committee
and of the Commission shall be invited to attend the meetings
pursuant to this Decision shall at the time of their approval be
of the Special Committee without taking part in its votes.
signed by the chairman of the Special Committee and by the
administrator.
2. Athena
shall
be
managed
under
the
authority
of
the
Special Committee.
Article 7
Administrator
1. The
Secretary-General
of
the
Council,
after
informing
the
3.
When the Special Committee is discussing the financing of
Special Committee, shall appoint the administrator and at least
the common costs of a given operation:
one deputy administrator for a period of three years.
(a) the Special Committee shall be composed of one represen
2. The
administrator
shall
carry
out
his
duties
on
behalf
of
tative of each contributing Member State;
Athena.
(b) the representatives of contributing third States shall
3. The
administrator:
participate in the proceedings of the Special Committee.
They shall neither take part in nor be present at its votes;
(a) shall draw up and submit to the Special Committee any
draft budget. The ‘expenditure’ section for an operation in
any draft budget shall be drawn up on the basis of a
(c) the operation commander or his representative shall
proposal from the operation commander;
participate in the proceedings of the Special Committee,
without taking part in its votes.
(b) shall adopt the budgets after their approval by the Special
Committee;
4. The Presidency of the Council shall convene and chair the
meetings of the Special Committee. The administrator shall
provide the secretariat for the Special Committee. He shall
(c) shall be the authorising officer for the sections ‘revenue’,
draw up the minutes of the result of the Committee’s
‘common costs incurred in preparation for, or further to,
discussions. He shall not take part in its votes.
operations’ and ‘operational common costs’ incurred outside
the active phase of the operation;
5. The
accounting
officer
shall
participate
as
necessary
in
the
proceedings of the Special Committee, without taking part in its
(d) as regards revenue, shall implement the financial
votes.
arrangements made with third parties in relation to the
financing of the common costs of the EU military
operations;
6. If
a
participating
Member
State,
the
administrator
or
the
operation commander so requests, the Presidency shall convene
(e) shall open one or more bank accounts on behalf of Athena.
the Special Committee within at most 15 days.
4. The
administrator
shall
ensure
that
the
rules
established
by
7. The
administrator
shall
adequately
inform
the
Special this Decision are complied with, and that the decisions of the
Committee of any claim or dispute involving Athena.
Special Committee are implemented.
8. The
Special
Committee
shall
decide
unanimously
amongst
5. The
administrator
shall
be
authorised
to
adopt
any
its members, taking into account its composition as defined in
measures which he deems necessary to implement the expen
paragraphs 1 and 3. Its decisions shall be binding.
diture financed through Athena. He shall inform the Special
Committee thereof.
9. The
Special
Committee
approves
all
budgets,
taking
into
6. The
administrator
shall
coordinate
work
on
financial
account the relevant reference amounts, and generally exercises
questions relating to the EU military operations. He shall be
the competences pursuant to this Decision.
the contact point with national administrations and, as appro
priate, international organisations on these matters.
10. The
Special
Committee
shall
be
informed
by
the
admi
nistrator, the operation commander and the accounting officer
7. The
administrator
shall
be
accountable
to
the
Special
as provided for in this Decision.
Committee.

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L 343/38
EN
Official Journal of the European Union
23.12.2011
Article 8
(c) supporting the administrator when he submits the annual
accounts or the accounts for an operation to the Special
Operation commander
Committee for approval;
1. The operation commander shall carry out his duties on
behalf of Athena in relation to the financing of the common
costs of the operation which he commands.
(d) keeping the accounts for Athena;
2. For the operation which he commands, the operation
(e) laying down the accounting rules and methods and the
commander shall:
chart of accounts;
(a) send the administrator his proposals for the ‘expenditure —
(f) laying down and validating the accounting systems for
operational common costs’ section of the draft budgets;
revenue and, where appropriate, validating systems laid
down by the authorising officer to supply or justify
accounting information;
(b) as authorising officer, implement the appropriations relating
to the operational common costs as well as expenditure
under Article 28; he shall exercise his authority over any
(g) keeping supporting documents;
person participating in the implementation of those appro
priations, including pre-financing; he may award contracts
and enter into contracts on behalf of Athena; he shall open
(h) treasury management, jointly with the administrator.
a bank account on behalf of Athena for the operation which
he commands.
4. The
administrator
and
the
operation
commander
shall
provide the accounting officer with all the information
3. The
operation
commander
shall
be
authorised
to
adopt necessary for the production of accounts which accurately
any measures which he deems necessary to implement the
represent Athena’s financial assets and budget implementation
expenditure financed through Athena, for the operation which
administered by Athena. They shall guarantee its reliability.
he commands. He shall inform the administrator and the
Special Committee thereof.
5. The
accounting
officer
shall
be
accountable
to
the
Special
Committee.
4. Except
in
duly
warranted
circumstances
approved
by
the
Special Committee following a proposal by the administrator,
the operation commander shall use the accounting and asset
Article 10
management system provided by Athena. The administrator
General provisions applicable to the administrator, the
shall inform the Special Committee in advance when he
accounting officer and Athena’s staff
considers that such circumstances exist.
1. The
functions
of
administrator
or
deputy
administrator,
on the one hand, and accounting officer or deputy accounting
Article 9
officer, on the other, shall be mutually incompatible.
Accounting officer
1. The
Secretary-General
of
the
Council
shall
appoint
the 2. Any
deputy
administrator
shall
act
under
the
authority
of
accounting officer and at least one deputy accounting officer
the administrator. Any deputy accounting officer shall act under
for a period of three years.
the authority of the accounting officer.
2. The
accounting
officer
shall
carry
out
his
duties
on
behalf 3. A
deputy
administrator
shall
replace
the
administrator
of Athena.
when he is absent. A deputy accounting officer shall replace
the accounting officer when he is absent.
3. The
accounting
officer
shall
be
responsible
for:
4. Officials
and
other
servants
of
the
European
Union,
when
carrying out functions on behalf of Athena, shall remain subject
to the rules and regulations applicable to them.
(a) proper implementation of payments, collection of revenue
and recovery of amounts established as being receivable;
5. The
staff
made
available
to
Athena
by
the
Member
States
shall be subject to the same rules as those set out in the Council
(b) preparing the financial statements for Athena each year,
decision concerning the rules applicable to national experts on
and, after completion of each operation, the accounts for
secondment, and to the provisions agreed on by their national
that operation;
administration and the Union institution or Athena.

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6. Before
their
appointment,
the
staff
of
Athena
must
have specific EU operation, the administrator shall negotiate with
received clearance for access to classified information up to at
these third States standing or ad hoc administrative
least ‘Secret UE’ level held by the Council, or equivalent
arrangements. These arrangements shall take the form of an
clearance by a Member State.
Exchange of Letters between Athena and the competent admi
nistrative services of the third States concerned establishing the
modalities necessary to facilitate swift payment of contributions.
7. The administrator may negotiate and enter into
arrangements with the Member States or Union institutions
with a view to designating in advance those staff who could,
2. Pending the conclusion of the agreements referred to in
if need be, be made immediately available to Athena.
paragraph 1, the administrator may take the necessary measures
to facilitate payments by the contributing third States.
CHAPTER 3
3. The
administrator
shall
inform
the
Special
Committee
in
ADMINISTRATIVE ARRANGEMENTS AND FRAMEWORK
advance of the envisaged arrangements referred to in paragraph
CONTRACTS
1, before signing them on behalf of Athena.
Article 11
Administrative arrangements and framework contracts
4. When
a
military
operation
is
launched
by
the
Union,
the
1. Administrative
arrangements
may
be
negotiated
with administrator shall, for the amounts of contributions decided by
Member States, Union institutions and bodies, third States and
the Council, implement the arrangements with the third States
international organisations in order to facilitate procurement
contributing to that operation.
and/or the financial aspects of mutual support in operations
in the most cost-effective manner.
CHAPTER 4
2. Such
arrangements
shall
be:
BANK ACCOUNTS
Article 13
Opening and purpose
(a) subject to consultation of the Special Committee if they are
concluded with Member States, Union institutions or bodies;
1. Any
bank
account
shall
be
opened
at
a
first-rate
financial
institution with its head office in a Member State and shall be a
current or short-term account in euro. In duly warranted
circumstances, and after approval of the administrator,
(b) submitted for approval to the Special Committee if they are
accounts may be opened at financial institutions with head
concluded with third States or international organisations.
office outside the Member States.
3. Such
arrangements
shall
be
signed
by
the
administrator 2. In
duly
warranted
circumstances,
accounts
may
be
opened
or, where appropriate, the respective operation commander,
in currencies other than the euro.
acting on behalf of Athena, and by the competent adminis
trative authorities of the other parties referred to in paragraph 1.
3. The
contributions
from
contributing
States
shall
be
paid
into these bank accounts. They shall be used to pay for the
4. Framework contracts may be concluded in order to
costs administered by Athena and to make the necessary
facilitate procurement in the most cost-effective manner. Such
advances to the operation commander for the implementation
contracts shall be submitted for approval to the Special
of expenditure relating to the common costs of a military
Committee before being signed by the administrator and shall
operation.
be made available to Member States and operation commanders
should they wish to make use of them. This provision will
impose no obligation on any Member State to avail of or to
procure goods or services on the basis of a framework contract.
Article 14
Management of funds
Article 12
1. Any
payment
from
Athena’s
account
shall
require
the
joint signature of the administrator or a deputy administrator
Standing and ad hoc administrative arrangements on
on the one hand and the accounting officer or a deputy
modalities for the payment of third States’ contributions
accounting officer on the other.
1. In
the
framework
of
the
agreements
concluded
between
the European Union and third States indicated by the Council as
potential contributors to EU operations or as contributors to a
2. No
bank
account
may
be
overdrawn.

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Official Journal of the European Union
23.12.2011
CHAPTER 5
6. No
expenditure
incurred
with
a
view
to
covering
costs
which would in any case have been borne by one or more
COMMON COSTS
contributing States, a Union institution or an international
Article 15
organisation, independently of the organisation of an operation,
may be eligible as a common cost.
Definition of common costs and periods for eligibility
1. The
common
costs
listed
in
Annex
I
shall
be
at
the
expense of Athena whenever they are incurred. When entered
7. The
Special
Committee
may
decide
on
a
case-by-case
basis
in an article of the budget showing the operation to which they
that, in view of particular circumstances, certain incremental
are most related, they shall be regarded as operational costs of
costs other than those listed in Part B of Annex III shall be
that operation. Otherwise, they shall be regarded as common
regarded as common costs for one given operation during its
costs incurred in preparation for, or following, operations.
active phase.
8. If
unanimity
cannot
be
achieved
in
the
Special
Committee,
2. Furthermore,
Athena
shall
bear
the
operational
common the latter may, at the initiative of the Presidency, refer the
costs listed in Annex II during the period from the approval of
question to the Council.
the crisis management concept for the operation until the
appointment of the operation commander. In particular circum
stances, after the PSC has been consulted, the Special
Article 16
Committee may modify the period during which these costs
shall be borne by Athena.
Exercises
1. The
common
costs
of
the
European
Union’s
exercises
shall
be financed through Athena following rules and procedures
similar to those for operations to which all participating
3. During
the
active
phase
of
an
operation,
which
runs
from Member States contribute.
the date on which the operation commander is appointed to the
day on which the operation headquarters ceases its activity,
Athena shall bear as operational common costs:
2. These
exercise
common
costs
shall
be
composed
of,
firstly, incremental costs for deployable or fixed headquarters
and, secondly, incremental costs incurred by EU recourse to
NATO common assets and capabilities when made available
(a) the common costs listed in Part A of Annex III;
for an exercise.
(b) the common costs listed in Part B of Annex III, when the
3. Exercise common costs shall not include costs related to:
Council so decides;
(a) capital acquisitions, including those related to buildings,
infrastructure and equipment;
(c) the common costs listed in Part C of Annex III, when the
operation commander so requests and if the Special
Committee approves it.
(b) the planning and preparatory phase of exercises, unless
approved by the Special Committee;
4. During the active phase of a military supporting action, as
(c) transport, barracks and lodging for forces.
determined by the Council, Athena shall bear as operational
common costs the common costs defined by the Council on
a case-by-case basis by reference to Annex III.
Article 17
Reference amount
Any Council decision by which the Council decides to establish
5. The
operational
common
costs
of
an
operation
also or extend an EU military operation shall contain a reference
include the expenditure necessary to wind it up, as listed in
amount for the common costs of that operation. The adminis
Annex IV.
trator shall, with the support in particular of the Union military
staff and, if he is in office, the operation commander, evaluate
the amount judged necessary to cover the common costs of the
operation for the planned period. The administrator shall
The operation is wound up when the equipment and infra
propose this amount through the Presidency to the Council
structure commonly funded for the operation have found
body responsible for examining the draft decision. The
their final destination and the accounts for the operation have
members of the Special Committee shall be invited to the
been approved.
discussions of this body concerning the reference amount.

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CHAPTER 6
budget and shall include the common costs incurred in prep
aration for, or further to, operations.
BUDGET
Article 18
Budgetary principles
4. Each
title
may
include
a
chapter
entitled
‘provisional
1. The
budget,
drawn
up
in
euro,
is
the
act
which
for
each appropriations’. These appropriations shall be entered where
financial year lays down and authorises all the revenue and
there is uncertainty, based on serious grounds, about the
expenditure relating to common costs administered by Athena.
amount of appropriations needed or the scope for imple
menting the appropriations entered.
2. All
expenditure
shall
be
linked
to
a
specific
operation,
except where appropriate for the costs listed in Annex I.
5. Revenue
shall
consist
of:
3. The
appropriations
entered
in
the
budget
are
authorised
for the duration of a financial year which begins on 1 January
(a) contributions payable by the participating and contributing
and ends on 31 December of the same year.
Member States and, where appropriate, by contributing
third States;
4. Budget
revenue
and
expenditure
shall
be
in
balance.
(b) miscellaneous revenue, subdivided by title, which includes
interest received, revenue from sales and the budget outturn
5. No revenue or expenditure relating to common costs may
from the previous financial year, after it has been
be implemented other than by allocation to a heading in the
determined by the Special Committee.
budget and within the limit of the appropriations entered there,
except pursuant to Article 32(5).
6. The
administrator
shall
propose
the
draft
budget
to
the
Article 19
Special Committee by 31 October at the latest. The Special
Committee shall approve the draft budget by 31 December.
Annual budget
The administrator shall adopt the approved budget and notify
1. Each
year
the
administrator
shall
draw
up
a
draft
budget the participating Member States and contributing third States.
for the following financial year, with the assistance of each
operation commander for his operation.
Article 20
2. The
draft
shall
include:
Amending budgets
1. In
the
case
of
unavoidable,
exceptional
or
unforeseen
circumstances, including when an operation is launched
(a) the appropriations deemed necessary to cover the common
during the course of the financial year, the administrator shall
costs incurred in preparation for, or further to, operations;
propose a draft amending budget. The draft amending budget
shall be drawn up, proposed, approved and adopted and notifi
cation given in accordance with the same procedure as the
(b) the appropriations deemed necessary to cover the oper
annual budget. The Special Committee shall discuss it taking
ational common costs for ongoing or planned operations,
account of its urgency.
including, where appropriate, to reimburse common costs
which have been pre-financed by a State or third party;
2. When
this
draft
amending
budget
results
from
the
(c) the provisional appropriations as referred to in Article 26;
launching of a new operation or changes in the budget of an
ongoing operation, the administrator will inform the Special
Committee of the total costs foreseen for this operation. If
these costs substantially exceed the relevant reference amount,
(d) a forecast of the revenue needed to cover expenditure.
the Special Committee may request the Council to approve it.
3. The
commitment
and
payment
appropriations
shall
be
classified in titles and chapters grouping expenditure together
3. The
draft
amending
budget
resulting
from
the
launching
by type or purpose, subdivided as necessary into articles.
of a new operation shall be submitted to the Special Committee
Detailed comments by chapter or article shall be included in
within a period of four months after the approval of the
the draft budget. One specific title shall be dedicated to each
reference amount, unless the Special Committee decides on a
operation. One specific title shall be the general part of the
longer deadline.

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Article 21
4. The committed appropriations from the preceding
financial year shall be carried over and the Special Committee
Transfers
shall be informed thereof by the administrator by 15 February.
1. The
administrator,
where
appropriate
on
the
basis
of
a
proposal by the operation commander, may make transfers of
appropriations. The administrator shall inform the Special
Committee of his intention, in so far as the urgency of the
Article 23
situation permits, at least one week in advance. However, the
Anticipated implementation
prior approval of the Special Committee shall be required when:
Once the annual budget has been approved, appropriations may
be used to cover commitments and payments in so far as
operationally necessary.
(a) the planned transfer will amend the total of the appro
priations provided for an operation;
CHAPTER 7
or
CONTRIBUTIONS AND REIMBURSEMENTS
Article 24
Determination of contributions
(b) the planned transfers between chapters during the financial
1. Payment
appropriations
to
cover
the
common
costs
year exceed 10 % of the appropriations entered in the
incurred in preparation for, or further to, operations which
chapter from which the appropriations are being drawn,
are not covered by miscellaneous revenue shall be financed by
as appearing in the adopted budget for the financial year
contributions from the participating Member States.
on the date when the proposal for the transfer in question is
made.
2. Payment
appropriations
to
cover
the
operational
common
costs of an operation shall be covered by contributions from
2. When
he
deems
this
to
be
necessary
for
the
proper the contributing States.
conduct of an operation, in the three months following the
date of launching of the operation, the operation commander
may make transfers of appropriations allocated for the
operation, between articles and between chapters in the ‘oper
3. The contributions payable by the contributing Member
ational common costs’ section of the budget. He shall inform
States for an operation shall be equal to the amount of the
the administrator and the Special Committee thereof.
payment appropriations entered in the budget and intended
to cover the operational common costs of that operation,
after deduction of the amounts of the contributions payable
for the same operation by contributing third States pursuant
Article 22
to Article 12.
Carryover of appropriations
1. In
principle,
the
appropriations
intended
to
cover
the
common costs incurred in preparation for, or further to,
4. The breakdown of contributions between the Member
operations, which have not been committed are cancelled at
States from whom a contribution is required shall be
the end of the financial year, if not otherwise provided for in
determined in accordance with the gross national product
paragraph 2.
scale as specified in Article 41(2) of the TEU and in accordance
with the Council Decision 2007/436/EC, Euratom of 7 June
2007 on the system of the European Communities’ own
resources ( 1 ), or any other Council decision which may replace
2. Appropriations
intended
to
cover
the
cost
of
storing it.
material and equipment administered by Athena may be
carried over once to the following financial year, when a
commitment to that effect was made before 31 December of
the current financial year. Appropriations intended to cover
5. The
data
for
the
calculation
of
contributions
shall
be
those
operational common costs may be carried over if they are
set out in the ‘GNI own resources’ column in the ‘Summary of
necessary for an operation which has not been fully wound up.
financing of the general budget by type of own resource and by
Member State’ table appended to the latest general budget
adopted by the Union. The contribution of each Member
State from whom a contribution is due shall be proportional
3. The
administrator
shall
submit
proposals
for
the
carrying to the share of gross national income (GNI) of that Member
over of non-committed appropriations from the preceding
State in the total GNI aggregate of the Member States from
financial year to the Special Committee by 15 February. These
whom a contribution is due.
proposals shall be deemed approved unless the Special
Committee decides otherwise by 15 March.
( 1 ) OJ L 163, 23.6.2007, p. 17.

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Article 25
6. Each
contributing
State
shall
pay
the
bank
charges
relating
to the payment of its own contribution.
Schedule for payment of contributions
1. When the Council has adopted a reference amount for an
EU military operation, the contributing Member States shall pay
their contributions at the level of 30 % of the reference amount,
7. The administrator shall acknowledge receipt of
unless the Council decides on a different percentage. The admi
contributions.
nistrator shall call for contributions according to operational
needs for the operation up to the agreed level.
Article 26
2. The
Special
Committee,
on
the
basis
of
a
proposal
by
the
administrator, may decide that additional contributions will be
Early financing
called before the adoption of an amending budget for the
1. In
the
case
of
an
EU
military
rapid
response
operation,
operation. The Special Committee may decide to refer the
contributions shall be due by contributing Member States at the
matter to the competent preparatory bodies at the Council.
level of the reference amount. Without prejudice to
Article 25(3), payments shall be made as defined below.
3. When an amending budget has been adopted for a
specific operation, the Member States shall pay the balance of
the contributions which they owe for that operation in appli
2. For
the
purpose
of
the
early
financing
of
EU
military
rapid
cation of Article 24. However, when the operation is planned to
response operations, the participating Member States shall
last more than six months within a financial year, the balance of
either:
contributions shall be paid in two instalments. In such a case,
the first instalment shall be paid within 60 days of the
launching of the operation; the second instalment shall be
paid by a deadline to be set by the Special Committee acting
(a) pay contributions to Athena in advance; or
on a proposal from the administrator, taking into account oper
ational needs. The Special Committee may depart from the
provisions of this paragraph.
(b) when the Council decides to conduct an EU military rapid
response operation to the financing of which they
4. The
administrator
shall
send
the
corresponding
calls
for
contribute, pay their contributions to the common costs
contributions by letter to the national administrations whose
of that operation within five days following despatch of
details have been communicated to him when:
the call at the level of the reference amount, unless the
Council decides otherwise.
(a) a draft budget for a financial year is approved by the Special
Committee provided for in Article 19. The first call for
contributions covers the operational needs for eight
3. For the purpose referred to above, the Special Committee,
months. The second call for contributions covers the
composed of one representative of each of the Member States
remaining balance of contributions, taking into account
contributing in advance, shall establish provisional appro
the balance of the previous year budget outturn if the
priations in a specific title in the budget. These provisional
Special Committee decided to enter this balance in the
appropriations shall be covered by contributions payable by
current budget after the audit opinion has been received;
the Member States contributing in advance within 90 days
following despatch of the call for these contributions.
(b) a reference amount has been adopted as provided for in
Article 25(1); or
4. Any
provisional
appropriations
referred
to
in
paragraph
3
which are used for an operation shall be replenished within 90
days following despatch of the call.
(c) an amending budget is approved as provided for in
Article 20.
5. Without
prejudice
to
paragraph
1,
any
Member
State
5. Without
prejudice
to
the
other
provisions
in
this
Decision, contributing in advance may in specific circumstances
the contributions shall be paid within 30 days following
authorise the administrator to use its contribution paid in
despatch of the relevant call for contributions, with the
advance to cover its contribution to an operation in which it
exception of the first call for contributions for a new
participates, other than a rapid response operation. The
financial year’s budget, where the deadline for payment shall
contribution paid in advance shall be replenished by the
be 40 days following dispatch of the relevant call for
Member State concerned within 90 days following despatch
contributions.
of the call.

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6. Where
funds
are
required
for
an
operation,
other
than
a shall make payment of the amount to be reimbursed within 30
rapid response operation, before sufficient contributions to that
days, taking account of Athena’s cash flow and of what is
operation have been received:
needed to finance the common costs of the operation
concerned.
(a) contributions paid in advance by Member States which
contribute to financing that operation after approval by
5. Reimbursement
shall
be
due
in
accordance
with
this
the Member States contributing in advance, may be used
Decision even if the operation is cancelled.
up to 75 % of their amount to cover contributions due to
that operation. The contributions paid in advance shall be
replenished by the Member States contributing in advance
within 90 days following despatch of the call;
6. Reimbursement shall include interest earned on the
amount made available through pre-financing.
(b) in the case referred to in point (a) of this paragraph,
contributions due for the operation under Article 25(1)
Article 28
from Member States that had not contributed in advance
Management by Athena of expenditure not included in
shall be paid, after approval by the Member States
common costs
concerned, within five days following despatch of the call
by the administrator.
1. The
Special
Committee,
on
the
basis
of
a
proposal
by
the
administrator, with the assistance of the operation commander,
or by a Member State, may decide that the administrative
management of certain expenditure in relation to an
7. Notwithstanding
Article
32(3),
the
operation
commander operation (‘nation borne costs’), while remaining the responsi
may commit and pay the amounts made available to him.
bility of the Member State which it concerns, shall be entrusted
to Athena.
8. Any
Member
State
may
reverse
its
option
by
notifying
the
administrator at least three months in advance.
2. The
Special
Committee,
in
its
decision,
may
authorise
the
operation commander to enter into contracts on behalf of the
Member States participating in an operation and, where appro
9. Interest
earned
on
the
early
financing
will
be
apportioned priate, third parties, for the acquisition of the services and
annually to the Member States contributing in advance and
supplies to be financed as nation borne costs.
added to their provisional appropriations. The amounts will
be notified to those Member States as part of the annual
budgetary approval process.
3. The Special Committee, in its decision, shall lay down the
modalities for the pre-financing of nation borne costs.
Article 27
Reimbursement of pre-financing
4. Athena
shall
keep
accounts
of
the
nation
borne
costs
1. A
Member
State,
a
third
State
or,
as
appropriate,
an
inter
entrusted to it and incurred by each Member State and,
national organisation which has been authorised by the Council
where appropriate, third parties. Each month it shall send
to pre-finance a part of the common costs of an operation may
each Member State and, where appropriate, those third
obtain reimbursement from Athena by making a request
parties, a statement of the expenditure borne by it and
accompanied by the necessary supporting documents and
incurred by it or by its staff during the preceding month, and
addressed to the administrator at the latest two months after
shall call for the necessary funds to pay for this expenditure.
the date of completion of the operation concerned.
The Member States and, where appropriate, those third parties,
shall pay Athena the funds required within 30 days following
despatch of the call for funds.
2. No
request
for
reimbursement
may
be
honoured
if
it
has
not been approved by the operation commander, if still in
office, and by the administrator.
Article 29
Interest on late payment
1. If
a
State
does
not
fulfil
its
financial
obligations,
the
Union
3.
If a request for reimbursement presented by a contributing
rules on interest on late payment determined by Article 71 of
State is approved, it may be deducted from the next call for
Council Regulation (EC, Euratom) No 1605/2002 of 25 June
contributions addressed to that State by the administrator.
2002 on the Financial Regulation applicable to the general
budget of the European Communities ( 1 ) in relation to the
payment of contributions to the EU budget shall be applicable
4. If no call for contributions is anticipated when the request
by analogy.
is approved, or if the approved request for reimbursement
would exceed the anticipated contribution, the administrator
( 1 ) OJ L 248, 16.9.2002, p. 1.

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2. When
payment
is
late
by
no
more
than
10
days,
no
Article 31
interest shall be charged. When payment is late by more than
10 days, interests shall be charged for the entire delay.
Common costs incurred in preparation for, or further to,
operations, or not linked directly to a specific operation
The administrator shall perform the duties of authorising officer
CHAPTER 8
for expenditure covering the common costs incurred in prep
IMPLEMENTATION OF EXPENDITURE
aration for, or further to, operations, as well as common costs
which cannot be linked directly to a specific operation.
Article 30
Principles
1. Athena’s
appropriations
shall
be
used
in
accordance
with
Article 32
the principles of sound financial management, i.e. economy,
effectiveness and efficiency.
Operational common costs
1. The operation commander shall carry out the duties of
authorising officer for expenditure covering the operational
2. Authorising
officers
shall
be
responsible
for
implementing common costs of the operation he commands. However, the
Athena’s revenue and expenditure in accordance with the prin
administrator shall carry out the duties of authorising officer for
ciples of sound financial management and for ensuring that the
expenditure covering the operational common costs incurred
requirements of legality and regularity are complied with. To
during the preparatory phase of a specific operation, which
implement expenditure, the authorising officers shall make
are implemented directly by Athena, or related to the
budgetary commitments and legal commitments, shall validate
operation after the end of its active phase.
expenditure and authorise payments and shall undertake the
preliminaries for the implementation of appropriations. An
authorising officer may delegate his duties by a decision deter
mining:
2. The
sums
required
for
the
implementation
of
expenditure
on an operation shall be transferred by the administrator from
(a) staff at an appropriate level for such delegation;
Athena’s bank account to the operation commander, upon his
request, into the bank account opened on behalf of Athena, of
which the operation commander has provided the details.
(b) the extent of the conferred powers;
(c) the scope for beneficiaries to subdelegate their powers.
3. By way of derogation from Article 18(5), the adoption of
a reference amount shall activate the right of the administrator
and the operation commander, each in his area of competence,
3. The
implementation
of
appropriations
according
to
the to commit and pay expenses for the operation concerned up to
principle of the segregation of the authorising officer and the
the percentage of the reference amount approved as provided
accounting officer shall be ensured. The duties of authorising
for in Article 25(1), unless the Council decides on a higher level
officer and accounting officer shall be mutually incompatible.
for commitments.
Any payment made from funds administered by Athena shall
require the joint signature of an authorising officer and an
accounting officer.
The Special Committee, on the basis of a proposal from the
4. Without
prejudice
to
this
Decision,
when
the
implemen
administrator or the operation commander and taking into
tation of common expenditure is entrusted to a Member State, a
account the operational necessity and urgency, may decide
Union institution or, as appropriate, an international organi
that additional expenditure may be committed and, as appro
sation, that State, institution or organisation shall apply the
priate, paid. The Special Committee may decide to refer the
rules applicable to the implementation of its own expenditure.
question to the competent preparatory bodies at the Council
When the administrator implements expenditure directly, it
through the Presidency unless operational circumstances dictate
shall comply with the rules applicable to the implementation
otherwise. This derogation shall not be applied as from the date
of the ‘Council’ section of the general budget of the European
of adoption of a budget for the operation concerned.
Union.
5. However, the administrator may provide the Presidency
4.
During the period prior to the adoption of a budget for an
with elements for proposal to the Council or the Special
operation, the administrator and the operation commander or
Committee on rules for the implementation of common expen
his representative shall report to the Special Committee every
diture.
month, each reporting on the matters concerning him, as
regards the expenses which are eligible as common costs for
that operation. The Special Committee, on the basis of a
6. The
Special
Committee
may
approve
rules
for
the
imple
proposal by the administrator, the operation commander or a
mentation of common expenditure which depart from
Member State, may issue directives on the implementation of
paragraph 4.
expenditure during that period.

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5. By
way
of
derogation
from
Article
18(5),
in
the
case
of 6. Sale
or
transfer
to
the
host
country
or
a
third
party
shall
imminent danger to the lives of personnel involved in an EU
be in accordance with the relevant security rules in force.
military operation, the operation commander for that operation
may implement the necessary expenditure to save the lives of
those personnel, in excess of the appropriations entered in the
budget. He shall inform the administrator and the Special
Committee as soon as possible. In such a case, the administrator
7. When
it
is
decided
that
Athena
shall
retain
equipment
shall, liaising with the operation commander, propose the
financed in common for an operation, the contributing
transfers needed to finance this unexpected expenditure. If it
Member States may ask for financial compensation from the
is not possible to ensure sufficient funding for such expenditure
other participating Member States. The Special Committee,
by means of a transfer, the administrator shall propose an
composed of the representatives of all the participating
amending budget.
Member States, shall take the appropriate decisions on the
basis of a proposal from the administrator.
CHAPTER 9
FINAL DESTINATION OF EQUIPMENT AND INFRASTRUCTURE
CHAPTER 10
FINANCED IN COMMON
Article 33
ACCOUNTING AND INVENTORY
Article 34
Equipment and infrastructure
Accounting for operational common costs
1. With
a
view
to
winding
up
the
operation
which
he
has
commanded, the operation commander shall propose a final
The operation commander shall keep accounts of transfers
destination for the equipment and infrastructure financed in
received from Athena, of expenditure he has committed and
common for that operation. He shall propose to the Special
of payments made and of revenue received, as well as an
Committee the relevant rate of depreciation as necessary.
inventory of the movable property financed by the Athena
budget and used for the operation which he commands.
2. The
administrator
shall
manage
the
equipment
and
infra
structure remaining after the end of the active phase of the
operation, with a view if necessary to finding its final desti
Article 35
nation. He shall propose to the Special Committee the
relevant rate of depreciation as necessary.
Consolidated accounts
1. The
accounting
officer
shall
keep
the
accounts
of
contributions called for and transfers made. He shall also
3. The
depreciation
rate
for
equipment,
infrastructure
and draw up the accounts for the common costs incurred in prep
other assets shall be approved by the Special Committee at
aration for, or further to, operations, and for operational expen
the earliest time possible.
diture and revenue implemented under the direct responsibility
of the administrator.
4. The
final
destination
of
equipment
and
infrastructure
financed in common shall be approved by the Special
Committee, taking into account operational needs and
2. The
accounting
officer
shall
draw
up
the
consolidated
financial criteria. The final destination may be as follows:
accounts for Athena’s revenue and expenditure. Each
operation commander shall send him the accounts for the
expenditure he has committed and the payments he has
made, and of revenue received.
(a) in the case of infrastructure, be sold or transferred through
Athena to the host country, a Member State or a third
party;
CHAPTER 11
(b) in the case of equipment, be sold through Athena to a
AUDIT AND PRESENTATION OF ACCOUNTS
Member State, the host country or a third party, or be
stored and maintained by Athena, a Member State or
Article 36
such a third party, for use in a subsequent operation.
Regular reports to the Special Committee
Every three months, the administrator shall present to the
Special Committee a report on the implementation of revenue
5. When
sold,
equipment
and
infrastructure
shall
be
sold
for and expenditure since the beginning of the financial year. To
their market value, or, where no market value can be
this end, every operation commander shall provide the adminis
determined, for a fair and reasonable price taking into
trator with a report on expenditure relating to the operational
account specific local conditions.
common costs of the operation which he commands.

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Article 37
expenses in accordance with the rules applicable to officials
of the European Union of an equivalent grade;
Conditions for the exercise of controls
1. The
persons
responsible
for
auditing
Athena’s
revenue
and
expenditure shall, before carrying out their task, have received
(b) the members shall neither request nor receive instructions
clearance for access to classified information up to at least
other than from the Special Committee; within its audit
‘Secret UE’ level held by the Council, or equivalent clearance
mandate the College of Auditors and its members shall be
from a Member State or NATO, as appropriate. Those persons
completely independent and solely responsible for the
shall ensure that they respect the confidentiality of the
conduct of the external audit;
information and protect the data of which they acquire
knowledge during their audit task, in accordance with the
rules applicable to that information and those data.
(c) the members shall only report on their task to the Special
Committee;
2. The
persons
responsible
for
auditing
Athena’s
revenue
and
expenditure shall have access without delay and without giving
(d) the members shall check during the financial year as well as
prior notice to the documents and to the contents of all data
ex post, through controls on the spot as well as on
supports relating to that revenue and expenditure, and to the
supporting documents, that expenditure financed or pre-
premises where those documents and supports are kept. They
financed through Athena is implemented in accordance
may make copies. The persons involved in implementing
with the legislation applicable and the principles of sound
Athena’s revenue and expenditure shall give the administrator
financial management, i.e. economy, effectiveness and effi
and the persons responsible for the audit of that revenue and
ciency, and that internal controls are adequate.
expenditure the necessary assistance in performing their task.
Each year, the College of Auditors shall elect its chairman from
amongst its members or extend his term of office. It shall adopt
Article 38
the rules applicable to audits carried out by its members in
External auditing of the accounts
accordance with the highest international standards. The
College of Auditors shall approve the audit reports drawn up
1. When the implementation of Athena’s expenditure has
by its members before their transmission to the administrator
been entrusted to a Member State, a Union institution or an
and to the Special Committee.
international organisation, that State, institution or organisation
shall apply the rules which apply to the auditing of its own
expenditure.
4. The
Special
Committee
may
decide
on
a
case-by-case
basis
and upon specific motivations to use other external bodies.
2. However,
the
administrator
or
persons
appointed
by
him
may at any time carry out an audit of the common costs of
5. The
cost
of
the
audits
carried
out
by
auditors
acting
on
Athena incurred in preparation for, or further to, operations, or
behalf of Athena shall be considered as a common cost to be
the operational common costs of an operation. Furthermore,
borne by Athena.
the Special Committee, on the basis of a proposal by the admi
nistrator or a Member State, may at any time appoint external
auditors, whose tasks and conditions of employment it shall
Article 39
determine.
Internal auditing of the accounts
1. On the basis of a proposal by the administrator and after
informing the Special Committee, the Secretary-General of the
3. With a view to external audits, a six-member College of
Council shall appoint an internal auditor of the Athena
Auditors shall be established. The Special Committee shall
mechanism, and at least one deputy internal auditor, for a
appoint members for a three-year period, renewable once,
period of three years, renewable once; internal auditors must
from candidates proposed by the Member States. The Special
have the necessary professional qualifications and offer sufficient
Committee may extend a member’s mandate by up to six
guarantees of security and independence. The internal auditor
months.
may not be either an authorising officer or accounting officer;
he may not take part in the preparation of financial statements.
The candidates must be members of the highest national audit
body of a Member State, or recommended by that body, and
2. The
internal
auditor
shall
report
to
the
administrator
on
offer adequate guarantees of security and independence. They
dealing with risks, by issuing independent opinions on the
must be available to carry out tasks on behalf of Athena as
quality of management and control systems and by issuing
needed. In carrying out these tasks:
recommendations for improving the internal audit in operations
and promoting sound financial management. He shall be
responsible in particular for assessing the suitability and effec
tiveness of internal management systems and the performance
(a) the members of the College shall continue to be paid by
of departments in implementing policies and reaching objectives
their audit body of origin; Athena shall bear their mission
by reference to the risks associated with them.

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3. The
internal
auditor
shall
perform
his
duties
on
all 4. The
Special
Committee shall
be provided,
by
30
departments involved in the collection of Athena’s revenue or
September following the end of the financial year, with the
the implementation of expenditure financed through Athena.
audit report by the College of Auditors, and shall examine
the audit report, the audit opinion and the financial statements
with a view to granting a discharge to the administrator, the
accounting officer and each operation commander.
4. The
internal
auditor
shall
perform
one
or
more
audits
during the financial year as appropriate. He shall report to the
administrator and inform the operation commander of his
findings and recommendations. The operation commander
and the administrator shall ensure that action is taken on
5. All
accounts
and
inventories
shall
be
retained,
each
at
his
recommendations resulting from the audits.
level, by the accounting officer and each operation commander
for a period of five years from the date on which the corre
sponding discharge was granted. When an operation is
terminated, the operation commander shall ensure transmission
5. The
administrator
shall
submit
a
report
each
year
to
the of all accounts and inventories to the accounting officer.
Special Committee on the internal audit work done, indicating
the number and type of internal audits carried out, observations
made, recommendations put forward and how those recom
mendations were followed up.
6. The
Special
Committee
shall
decide
to
enter
the
balance
of
the budget outturn for a financial year for which the accounts
have been approved in the budget for the following financial
year, as revenue or expenditure depending on the circumstances,
6. Furthermore, each operation commander shall give the
by means of an amending budget. The Special Committee may,
internal auditor full access to the operation which he
however, decide to enter the balance of the abovementioned
commands. The internal auditor shall check that the financial
budget outturn after having received the audit opinion from
and budgetary systems and procedures function correctly, and
the College of Auditors.
shall ensure that robust and effective internal audit systems are
in operation.
7. The part of the balance of the budget outturn for a
7. The
proceedings
and
reports
of
the
internal
auditor
shall financial year which comes from the implementation of appro
be made available to the College of Auditors along with all
priations intended to cover common costs incurred in prep
supporting documents relating thereto.
aration for, or further to, operations, shall be entered against
the next contributions from participating Member States.
Article 40
Annual presentation and closure of accounts
8. The part of the balance of the budget outturn which
1. Each operation commander shall provide Athena’s comes from the implementation of appropriations intended to
accounting officer by 31 March following the end of the
cover the operational common costs of a given operation shall
financial year, or within four months following the end of
be entered against the next contributions from the Member
the operation which he commands, whichever is the earlier,
States which have contributed to that operation.
with the necessary information to establish the annual
accounts for common costs, the annual accounts for expen
diture pre-financed and reimbursed pursuant to Article 28
and the annual activity report.
9. If
reimbursement
cannot
be
done
by
deduction
from
the
contributions due to Athena, the balance of the budget outturn
shall be repaid to the Member States concerned according to the
GNI key of the year of reimbursement.
2. The administrator, with the assistance of the accounting
officer and each operation commander, shall establish and
provide to the Special Committee and the College of
Auditors, by 15 May following the end of the financial year,
the financial statements and the annual activity report.
10. Each
Member
State
participating
in
an
operation
may
provide information by 31 March each year to the adminis
trator, where appropriate through the operation commander,
on the incremental costs it has incurred for the operation
3. The
Special
Committee
shall
be
provided,
within
eight during the previous financial year. This information shall be
weeks of the transmission of the financial statements, by the
broken down to show the main items of expenditure. The
College of Auditors with an audit opinion and, by the adminis
administrator shall compile this information in order to
trator, assisted by the accounting officer and each operation
provide the Special Committee with an overview of the incre
commander, with Athena’s audited financial statements.
mental costs of the operation.

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EN
23.12.2011 Official
Journal
of
the
European
Union L
343/49
Article 41
3. The
contractual
liability
which
may
arise
from
contracts
concluded in the context of implementation of the budget shall
Closure of the accounts of an operation
be covered through Athena by the contributing States. It shall
1. When an operation is complete, the Special Committee
be governed by the law applicable to the contracts in question.
may decide, on the basis of a proposal by the administrator or
by a Member State, that the administrator, with the assistance of
the accounting officer and of the operation commander, shall
4. In
the
case
of
non-contractual
liability,
any
damage
caused
submit to the Special Committee the financial statements for
by the operation headquarters, force headquarters and
that operation, at least up to the date on which it was
component headquarters of the crisis structure, the composition
completed, and, if possible, up to the date on which it was
of which shall be approved by the operation commander, or by
wound up. The deadline imposed on the administrator may
their staff in the course of their duties shall be covered through
not be less than four months from the date on which the
Athena by the contributing States, in accordance with the
operation was completed.
general principles common to the laws of the Member States
and the staff regulations of the forces, applicable in the theatre
of operations.
2. If the financial statements cannot, within the given
deadline, include the revenue and expenditure connected with
the winding up of that operation, that revenue and expenditure
5. In no case may the Union or the Member States be held
shall appear in the financial statements for Athena and shall be
liable by a contributing State for contracts concluded in the
examined by the Special Committee in the context of the
framework of budget implementation or for damage caused
procedure foreseen in Article 40.
by the units and departments of the crisis structure, the
composition of which shall be approved by the operation
3. The
Special
Committee
shall,
based
on
an
opinion
of
the commander, or by their staff in the course of their duties.
College of Auditors, approve the financial statements for the
operation which have been submitted to it. It shall grant a
discharge to the administrator, the accounting officer and
Article 43
each operation commander for the operation in question.
Review and revision
All or part of the present Decision, including its Annexes, shall
4. If
reimbursement
cannot
be
done
by
deduction
from
the be reviewed, if necessary, at the request of a Member State or
contributions due to Athena, the balance of the budget outturn
following each operation. It shall be revised at least every three
shall be repaid to the Member States concerned according to the
years. In the course of review or revision, all experts relevant to
GNI key of the year of reimbursement.
the proceedings, including in Athena’s management bodies, may
be called upon.
CHAPTER 12
MISCELLANEOUS PROVISIONS
Article 44
Article 42
Final provisions
Liability
Decision 2008/975/CFSP is hereby repealed.
1. The
conditions
governing
the
disciplinary
or
criminal
liability of the operation commander, the administrator and
other staff made available in particular by the Union institutions
Article 45
or Member States, in the event of misconduct or negligence in
Entry into force
the implementation of the budget shall be governed by the staff
regulations or the arrangements applicable to them. In addition,
This Decision shall enter into force on the date of its adoption.
Athena may at its own initiative or at the request of a
contributing State bring a civil action against the abovemen
tioned staff.
Done at Brussels, 19 December 2011.
2. In
no
case
may
the
Union
or
the
Secretary-General
of
the
For the Council
Council be held liable by a contributing State as a result of the
performance of their duties by the administrator, the accounting
The President
officer or the staff assigned to them.
M. KOROLEC

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L 343/50
EN
Official Journal of the European Union
23.12.2011
ANNEX I
COMMON COSTS BORNE BY ATHENA WHENEVER THEY ARE INCURRED
In cases when the following common costs cannot be linked directly to a specific operation, the Special Committee may
decide to allocate the corresponding appropriations to the general part of the annual budget. These appropriations should,
as much as possible, be entered in the articles showing the operation to which they are most related.
1. Mission expenditure incurred by the operation commander and his staff for submitting an operation’s accounts to the
Special Committee.
2. Indemnities for damages and costs resulting from claims and legal actions to be paid through Athena.
3. Costs pursuant to any decision to store material which was acquired in common for an operation (where these costs
are attributed to the general part of the annual budget, a link to a specific operation shall be indicated).
The general part of the annual budget shall furthermore include appropriations, where necessary, to cover the following
common costs in operations to the financing of which the participating Member States contribute:
1. Banking costs.
2. Auditing costs.
3. Common costs relative to the preparatory phase of an operation as defined at Annex II.
4. Costs related to the development and maintenance of the Athena accounting and asset management system.
ANNEX II
OPERATIONAL COMMON COSTS RELATING TO THE PREPARATORY PHASE OF AN OPERATION BORNE
BY ATHENA
Incremental costs necessary for exploratory missions and preparations (in particular fact-finding missions and recon
naissance) by military and civilian personnel with a view to a specific EU military operation: transport, accommodation,
use of operational communications tools, recruitment of local civilian personnel for the execution of the mission,
e.g. interpreters and drivers.
Medical services: the cost of emergency medical evacuations (Medevac) of persons taking part in exploratory missions and
preparations by military and civilian personnel with a view to a specific EU military operation, when medical treatment
cannot be provided in theatre.

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EN
23.12.2011 Official
Journal
of
the
European
Union L
343/51
ANNEX III
PART A
OPERATIONAL COMMON COSTS RELATIVE TO THE ACTIVE PHASE OF OPERATIONS ALWAYS BORNE
BY ATHENA
For any EU military operation, Athena will bear as operational common costs the incremental costs required for the
operation defined below.
1. Incremental costs for (deployable or fixed) headquarters for EU-led operations
1.1. Definition of headquarters whose incremental costs are financed in common:
(a) Headquarters (HQ): the headquarters (HQ); the command and support elements approved in the operation
plan (OPLAN).
(b) Operation Headquarters (OHQ): the static, out-of-area headquarters of the operation commander, which is
responsible for building up, launching, sustaining and recovering an EU force.
The definition of common costs applicable to an OHQ for an operation shall also be applicable to the
General-Secretariat of the Council, the European External Action Service and Athena in so far as they are
acting directly for that operation.
(c) Force Headquarters (FHQ): the headquarters of an EU force deployed to the area of operations.
(d) Component Command Headquarters (CCHQ): the headquarters of an EU component commander deployed
for the operation (i.e. air, land, maritime and other special forces commanders whom it could be deemed
necessary to designate depending on the nature of the operation).
1.2. Definition of incremental costs financed in common:
(a) Transport costs: transport to and from the theatre of operations to deploy, sustain and recover FHQs and
CCHQs.
(b) Travel and accommodation: travel and accommodation costs incurred by the OHQ for official journeys
necessary to an operation; travel and accommodation costs incurred by personnel from deployed HQs
travelling on official journeys to Brussels and/or operation related meetings.
(c) Transport/travel (excluding ‘per diem’ costs) of HQs within the theatre of operations: expenditure related to
vehicle transport and other travel by other means and freight costs, including travel by national augmentees
and visitors; incremental costs of fuel over and above what normal operations would have cost; lease of
additional vehicles; third-party insurance costs imposed by some countries upon international organisations
conducting operations in their territory.
(d) Administration: additional office and accommodation equipment, contractual services and utilities, main
tenance costs of the HQ buildings.
(e) Civilian personnel recruited specifically in the eligible HQs for the requirements of the operation: civilian
personnel working in the Union, international and local personnel hired in theatre needed for the conduct of
the operation over and above the normal operational requirements (including any overtime compensation
payments).
(f) Communications between eligible HQs and between eligible HQs and directly subordinate forces: capital
expenditure for the purchase and use of additional communications and IT equipment and costs for rendered
services (lease and maintenance of modems, telephone lines, satphones, cryptofaxes, secure lines, Internet
providers, data lines, local area networks).
(g) Barracks and lodging/infrastructure: expenditure for acquisition, rental or refurbishing of required HQ
facilities in theatre (rental of buildings, shelters, tents), if required.
(h) Public information: costs related to information campaigns and to inform media at OHQ and FHQ, in
accordance with the information strategy developed by the operational HQ.
(i) Representation and hospitality: representational costs; costs at HQ level necessary for the conduct of an
operation.

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L 343/52
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Official Journal of the European Union
23.12.2011
2. Incremental costs incurred for providing support to the force as a whole
The costs defined below are those incurred as a consequence of the force deployment to its location:
(a) Works for deployment/infrastructure: expenditure absolutely needed for the force as a whole to fulfil its mission
(jointly used airport, railway, harbours, main logistical roads, including points of disembarkation and forward
assembly areas; water surveys, pumping, treatment, distribution and disposal, water and power supply, earthworks
and static force protection, storage facilities (in particular for fuel and ammunition), logistical assembly areas;
technical support for jointly financed infrastructure).
(b) Identification marking: specific identification marks, ‘European Union’ identity cards, badges, medals, flags in
European Union colours or other Force or HQ identification marking (excluding clothes, hats or uniforms).
(c) Medical services and facilities: emergency medical evacuations (Medevac). Role 2 and 3 services and facilities at
theatre operational element level, such as airports and disembarkation ports approved in the operation plan
(OPLAN).
(d) Acquisition of information: Satellite images for intelligence approved in the operation plan (OPLAN), if they
cannot be financed from the funds available in the budget of the European Union Satellite Centre (EUSC).
3. Incremental costs incurred by EU recourse to NATO common assets and capabilities made available for an EU-led
operation.
The cost for the EU of the application for one of its military operations of the arrangements between the EU and
NATO relating to release, monitoring and return or recall of NATO common assets and capabilities made available for
an EU-led operation. Reimbursements by NATO to the EU.
4. Incremental costs incurred by the Union for goods, services or works included in the list of common costs and made
available in an EU-led operation by a Member State, a Union institution, a third State or an international organisation
pursuant to an arrangement referred to in Article 11. Reimbursements by a State, a Union institution or an inter
national organisation based on such an arrangement.
PART B
OPERATIONAL COMMON COSTS RELATING TO THE ACTIVE PHASE OF A SPECIFIC OPERATION, BORNE
BY ATHENA WHEN THE COUNCIL SO DECIDES
Transport costs: transport to and from the theatre of operations to deploy, support and recover the forces necessary for
the operation.
Multinational task force headquarters: the multinational headquarters of EU task forces deployed in the area of operation.
PART C
OPERATIONAL COMMON COSTS BORNE BY ATHENA WHEN REQUESTED BY THE OPERATION
COMMANDER AND APPROVED BY THE SPECIAL COMMITTEE
(a) Barracks and lodging/infrastructure: expenditure for acquisition, rental or refurbishing of premises in theatre
(buildings, shelters, tents), as necessary for the forces deployed for the operation.
(b) Essential additional equipment: the rental or purchase in the course of the operation of unforeseen specific equipment
essential for the execution of the operation, in so far as the purchased equipment is not repatriated at the end of the
mission.
(c) Medical services and facilities: Role 2 services and facilities in theatre, other than those mentioned in Part A.
(d) Acquisition of information: acquisition of information (satellite images; theatre-level intelligence, reconnaissance and
surveillance (ISR), including air-to-ground surveillance (AGSR); human intelligence).
(e) Other critical theatre-level capabilities: demining if needed for the operation, chemical, biological, radiological and
nuclear (CBRN) protection; storage and destruction of weapons and ammunitions collected within the area of
operation.

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EN
23.12.2011 Official
Journal
of
the
European
Union L
343/53
ANNEX IV
OPERATIONAL COMMON COSTS RELATIVE TO THE WINDING-UP OF AN OPERATION, BORNE BY
ATHENA
Costs incurred for finding the final destination for the equipment and infrastructure commonly funded for the operation.
Incremental costs of drawing up the accounts for the operation. The eligible common costs shall be determined in
accordance with Annex III, keeping in view the fact that the staff needed to draw up the accounts belong to the
headquarters for that operation, even after the latter has ceased its activities.

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