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16.4.2011 Official
Journal
of
the
European
Union L
102/1
II
(Non-legislative acts)
REGULATIONS
COUNCIL REGULATION (EU) No 370/2011
of 11 April 2011
amending Regulation (EC) No 215/2008 on the Financial Regulation applicable to the 10th European
Development Fund, as regards the European External Action Service
THE COUNCIL OF THE EUROPEAN UNION,
(2) The
Treaty
of
Lisbon
establishes
a
European
External
Action Service (hereinafter ‘EEAS’). In order to take into
account the establishment of the EEAS, Council Regu
Having regard to the Treaty on the Functioning of the European
lation (EC, Euratom) No 1605/2002 of 25 June 2002
Union, and in particular Article 217 thereof,
on the Financial Regulation applicable to the general
budget of the European Communities ( 6 ) (hereinafter
the ‘Financial Regulation’) has been amended by Regu
Having regard to the Partnership Agreement between the
lation (EU, Euratom) No 1081/2010 of the European
members of the African, Caribbean and Pacific Group of
Parliament and of the Council ( 7 ). In order to provide
States of the one part, and the European Community and its
for a stable legal framework for the implementation of
Member States, of the other part, signed in Cotonou on 23 June
the EDF and to take into account the establishment of
2000 ( 1 ) as last amended in Ouagadougou, Burkina Faso, on
the EEAS and amendments to the Financial Regulation, it
22 June 2010 ( 2 ),
is necessary to amend Regulation (EC) No 215/2008.
Having regard to the Internal Agreement between the Represen
tatives of the Governments of the Member States, meeting
within the Council, on the financing of Community aid under
(3) According
to
Council
Decision
2010/427/EU
of
26
July
the multiannual financial framework for the period 2008 to
2010 establishing the organisation and functioning of
2013 in accordance with the ACP-EC Partnership Agreement
the European External Action Service ( 8 ), the EEAS is a
and on the allocation of financial assistance for the Overseas
service of a sui generis nature and should be treated as an
Countries and Territories to which Part Four of the EC Treaty
institution for the purposes of the Financial Regulation.
applies ( 3 ) (‘the Internal Agreement’) and in particular
Article 10(2) thereof,
Having regard to the proposal from the European Commission,
(4)
The Treaty on the Functioning of the European Union
provides that Commission Delegations will become part
Having regard to the opinion of the Court of Auditors (
of the EEAS as Union Delegations. It is necessary to

4 ),
ensure the continuity of the functioning of Union
Delegations and in particular the continuity and effi
Having consulted the European Investment Bank,
ciency in the management of EDF resources by the
Delegations. Therefore the Commission should be auth
orised to sub-delegate its powers of implementation of
Whereas:
EDF resources to Heads of Union Delegations belonging

to EEAS as a separate institution. The authorising officers
by delegation should continue to be responsible for the
definition of internal management and control systems,
(1) Council
Regulation
(EC)
No
215/2008
( 5 ), lays down the
while the Heads of Union Delegations should be
rules for the establishment and financial implementation
of the resources of the 10th European Development
Fund (hereinafter ‘EDF’).
( 6 ) OJ L 248, 16.9.2002, p. 1.
( 7 ) Regulation (EU, Euratom) No 1081/2010 of the European
Parliament and of the Council of 24 November 2010 amending
( 1 ) OJ L 317, 15.12.2000, p. 3.
Council Regulation (EC, Euratom) No 1605/2002 on the Financial
( 2 ) OJ L 287, 4.11.2010, p. 3.
Regulation applicable to the general budget of the European
( 3 ) OJ L 247, 9.9.2006, p. 32.
Communities, as regards the European External Action Service,
( 4 ) OJ C 66, 1.3.2011, p. 1.
(OJ L 311, 26.11.2010, p. 9).
( 5 ) OJ L 78, 19.3.2008, p. 1.
( 8 ) OJ L 201, 3.8.2010, p. 30.

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L 102/2
EN
Official Journal of the European Union
16.4.2011
responsible for the adequate setting up and functioning
competencies of the Commission sub-delegated to the
of internal management and control systems and for the
Heads of Union Delegations. In such a case the High
management of the funds and the operations carried out
Representative should take the appropriate action in
within their Delegations. They should report twice a year
accordance with the Staff Regulations.
to that effect. It is appropriate to provide for withdrawal
of such delegation in accordance with the rules applicable
to the Commission.
(9) In
order
to
ensure
effective
and
efficient
internal
control
Heads of Union Delegations should be subject to the
verifying powers of the internal auditor of the
(5) In
order
to
comply
with
the
principle
of
sound
financial
Commission for the financial management sub-
management, Heads of Union Delegations, when acting
delegated to them.
as authorising officers by sub-delegation, should apply
the Commission rules and should be subject to the
same duties, obligations and accountability as any other
(10) In
order
to
ensure
democratic
scrutiny
of
the
implemen
authorising officers by sub-delegation. For those
tation of the EDF resources, Heads of Union Delegations
purposes, they should also refer to the Commission as
should provide an assurance, together with a report
their institution.
including information on the efficiency and effectiveness
of internal management and control systems in their
delegation, as well as on the management of operations
sub-delegated to them. The Heads of Union Delegations’
(6)
In the context of discharge, given that the EEAS should
reports should be annexed to the annual activity report
be treated as an institution for the purposes of the
of the responsible authorising officer by delegation and
Financial Regulation, the EEAS should be fully subject
made available to the European Parliament and the
to the procedures provided for in Articles 142, 143
Council.
and 144 of Regulation (EC) No 215/2008. The EEAS

should fully cooperate with institutions involved in the
discharge procedure and provide, as appropriate, any
additional necessary information, including through
(11) Regulation (EC) No 215/2008 should therefore be
attendance at meetings of the relevant bodies. The
amended accordingly,
Commission should remain responsible, in accordance
with Article 2 of Regulation (EC) No 215/2008, for
the implementation of EDF resources, including for
HAS ADOPTED THIS REGULATION:
EDF resources implemented by Heads of Union
Delegations who are authorising officers by sub-
delegation. In order to allow the Commission to fulfil
Article 1
its responsibilities, the Heads of Union Delegations
Regulation (EC) No 215/2008 is amended as follows:
should provide the necessary information. The High
Representative of the Union for Foreign Affairs and
Security Policy (hereinafter the ‘High Representative’)
(1) in Article 14(3), the first subparagraph is replaced by the
should be informed at the same time and should facilitate
following:
the cooperation between Union Delegations and
Commission departments. Given the novelty of this
structure, high standard provisions on transparency and
financial accountability need to be applied.
‘3. The
Commission
shall
make
available,
in
an
appro

priate manner, information on the beneficiaries of funds
deriving from the EDF held by it when EDF resources are
implemented on a centralised basis and directly by its
(7) The
accounting
officer
of
the
Commission
should
remain
departments or by Union Delegations in accordance with
responsible for the entire implementation of EDF
the second paragraph of Article 17, and information on
resources, including accounting operations relating to
the beneficiaries of funds as provided by the entities to
EDF resources sub-delegated to Heads of Union
which financial implementation tasks are delegated under
Delegations.
other modes of management.’;
(8) In
order
to
ensure
coherence
and
equality
of
treatment
(2) in Article 17, the following paragraphs are added:
between authorising officers by sub-delegation who are
EEAS staff and those who are Commission staff, and to
ensure that the Commission is properly informed, the
‘However, the Commission may delegate its powers to
special financial irregularities panel of the Commission
implement EDF resources to the Heads of Union
should also be responsible for handling irregularities
Delegations. It shall, at the same time, inform the High
within the EEAS where the Commission has sub-
Representative of the Union for Foreign Affairs and
delegated implementation powers to Heads of Union
Security Policy (High Representative) thereof. When
Delegations. Nevertheless, in order to maintain the link
Heads of Union Delegations act as authorising officers
between financial management responsibility and disci
by sub-delegation, they shall apply the Commission rules
plinary action, the Commission should be entitled to
for the implementation of EDF resources and shall be
request the High Representative to initiate proceedings
submitted to the same duties, obligations and account
if the panel finds irregularities concerning those
ability as any other authorising officer by sub-delegation.

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EN
16.4.2011 Official
Journal
of
the
European
Union L
102/3
The Commission may withdraw that delegation in
management of the funds and the effective protection of
accordance with its own rules.
the financial interests of the Union.
For the purposes of the second paragraph, the High Repre
sentative shall take the measures necessary to facilitate the
To this effect, they shall take the measures necessary to
cooperation between Union Delegations and Commission
prevent any situation susceptible to put at stake the
departments.
responsibility of the Commission for the implementation
of EDF resources sub-delegated to them as well as any
conflict of priorities which is likely to have an impact
Detailed arrangements may be agreed between the
on the implementation of the financial management
Commission and the European External Action Service
tasks sub-delegated to them.
(EEAS) in order to facilitate the implementation by
Union Delegations of the resources foreseen for support
expenditure linked to the EDF under Article 6 of the
Internal Agreement. Those arrangements shall not
Where a situation or conflict of the type referred to in the
contain any derogation from the provisions of this Regu
second subparagraph arises, the Heads of Union
lation.’;
Delegations shall inform the responsible Directors-
General of the Commission and of the EEAS thereof
without delay. Those Directors-General shall take appro
(3) in Article 25(1), the first subparagraph is replaced by the
priate steps to remedy the situation.
following:
‘1. Where
the
Commission
implements
EDF
resources
2. If
Heads
of
Union
Delegations
find
themselves
in
a
on a centralised basis, implementation tasks shall be
situation referred to in Article 37(4), they shall refer the
performed either directly, by its departments or by
matter to the specialised financial irregularities panel set up
Union Delegations in accordance with the second
pursuant to Article 54(3). In the event of any illegal
paragraph of Article 17, or indirectly, in accordance with
activity, fraud or corruption which may harm the
paragraphs 2, 3 and 4 of this Article and with Articles 26
interests of the Union, they shall inform the authorities
to 29.’;
and bodies designated by the applicable legislation.
(4) in Article 32, the following paragraph is added:
3. Heads
of
Union
Delegations
acting
as
authorising
officers by sub-delegation in accordance with the second
‘5. Where
Heads
of
Union
Delegations
act
as
auth
paragraph of Article 17 shall report to their authorising
orising officers by sub-delegation in accordance with the
officer by delegation so that the latter can integrate their
second paragraph of Article 17, they shall be subject to
reports in his annual activity report referred to in
the Commission as the institution responsible for the defi
Article 38. The reports of the Heads of Union Delegations
nition, exercise, control and appraisal of their duties and
shall include information on the efficiency and effec
responsibilities as authorising officers by sub-delegation.
tiveness of internal management and control systems put
The Commission shall, at the same time, inform the
in place in their Delegation, as well as on the management
High Representative thereof.’;
of operations sub-delegated to them, and provide the
assurance pursuant to Article 54(2a). These reports shall
be annexed to the annual activity report of the authorising
(5) in Article 38, second paragraph, the following sentence is
officer by delegation, and shall be made available to the
added:
European Parliament and the Council taking into account,
where appropriate, their confidentiality.
‘The annual activity reports of the authorising officers by
delegation shall also be made available to the European
Parliament and the Council.’;
The Heads of Union Delegations shall fully cooperate with
institutions involved in the discharge procedure and
provide, as appropriate, any additional necessary
(6) the following Article is inserted:
information. In this context, they may be requested to
attend meetings of the relevant bodies and assist the
responsible authorising officer by delegation.
‘Article 38a
1. Where
Heads
of
Union
Delegations
act
as
auth
orising officers by sub-delegation in accordance with the
4. Heads
of
Union
Delegations
acting
as
authorising
second paragraph of Article 17, they shall cooperate
officers by sub-delegation in accordance with the second
closely with the Commission for the proper implemen
paragraph of Article 17 shall reply to any request by the
tation of the funds, in order to ensure, in particular, the
authorising officer by delegation at its own request or, in
legality and regularity of financial transactions, the respect
the context of discharge, at the request of the European
of the principle of sound financial management in the
Parliament.

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L 102/4
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Official Journal of the European Union
16.4.2011
5. The
Commission
shall
ensure
that
sub-delegating
financial irregularities panel set up by the Commission
powers are not detrimental to the discharge procedure,
pursuant to paragraph 3 of this Article shall be
in accordance with Articles 142, 143 and 144.’;
competent for cases referred to in that paragraph 3.
(7) in Article 39(1) the following subparagraph is added:
If the panel detects systemic problems, it shall send a
report with recommendations to the authorising
officer, the High Representative and to the authorising
officer by delegation, provided the latter is not the
‘The accounting officer of the Commission shall remain
person involved, as well as to the internal auditor.
responsible for the entire implementation of EDF
resources, including accounting operations relating to
EDF resources sub-delegated to Heads of Union
Delegations.’;
On the basis of the opinion of the panel, the
Commission may request the High Representative to
initiate, in the High Representative’s capacity as
appointing authority, proceedings entailing liability to
(8) Article 54 is amended as follows:
disciplinary action or to payment of compensation
against authorising officers by sub-delegation if irregu
larities concern the competencies of the Commission
sub-delegated to them. In such a case the High Repre
(a) the following paragraph is inserted:
sentative will take appropriate action in accordance
with the Staff Regulations in order to enforce
decisions on disciplinary action and/or the payment
‘2a. In
the
event
of
sub-delegation
to
the
Heads
of
of compensation, as recommended by the
Union Delegations, the authorising officer by
Commission.
delegation shall be responsible for the definition of
the internal management and control systems put in
place, their efficiency and effectiveness. The Heads of
The Member States shall fully support the Union in the
Union Delegations shall be responsible for the
enforcement of any liability under Article 22 of the
adequate setting up and functioning of those
Staff Regulations of temporary staff to whom
systems, in accordance with the instructions of the
Article 2, point (e), of the Conditions of Employment
authorising officer by delegation, and for the
of other servants of the Communities applies.’;
management of the funds and the operations they
carry out within the Union Delegation under their
responsibility. Before taking up their duties, they
must complete specific training courses on the tasks
(9) in Article 89, the following paragraph is added:
and responsibilities of authorising officers and the
implementation of EDF resources, in accordance with
Article 37(3).
‘For the purposes of the internal auditing of the EEAS,
Heads of Union Delegations, acting as authorising
officers by sub-delegation in accordance with the second
Heads of Union Delegations shall report on their
paragraph of Article 17 shall be subject to the verifying
responsibilities pursuant to the first subparagraph of
powers of the internal auditor of the Commission for the
this paragraph in accordance with Article 38a(3).
financial management sub-delegated to them.’;
Each year, Heads of Union Delegations provide to the
(10) the following Article is inserted:
authorising officer by delegation the assurance on the
internal management and control systems put in place
in their Delegation, as well as on the management of
operations sub-delegated to them and the results
‘Article 144a
thereof, in order to allow the authorising officer to
The EEAS shall be fully subject to the procedures provided
establish his statement of assurance, as provided for
for in Articles 142, 143 and 144. The EEAS shall fully
in Article 38.’;
cooperate with the institutions involved in the discharge
procedure and provide, as appropriate, any additional
necessary information, including through attendance at
meetings of the relevant bodies.’.
(b) the following paragraph is added:
Article 2
‘4. Where
Heads
of
Union
Delegations
act
as
auth
orising officers by sub-delegation in accordance with
This Regulation shall enter into force on the third day following
the second paragraph of Article 17, the specialised
its publication in the Official Journal of the European Union.

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EN
16.4.2011 Official
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Union L
102/5
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Luxembourg, 11 April 2011.
For the Council
The President
PINTR S.

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