2002D0176 — EN — 01.01.2003 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B DECISION OFTHE REPRESENTATIVES OFTHE GOVERNMENTS OFTHE MEMBER
STATES MEETING WITHIN THE COUNCIL
of 21 February 2002
setting up a Fund for the financing of the Convention on the future of the European Union and
laying down the financial rules for its management
(2002/176/EU)
(OJ L 60, 1.3.2002, p. 56)
Amended by:
Official Journal
No page date
►M1Decision 2002/997/EU of the Representatives of the Governments of the
Member States, meeting within the Council of 20 December 2002L 349 34 24.12.2002
▼B
DECISION OFTHE REPRESENTATIVES OFTHE GOVERN-
MENTS OFTHE MEMBER STATES MEETING WITHIN THE
COUNCIL
of 21 February 2002
setting up a Fund for the financing of the Convention on the future
of the European Union and laying down the financial rules for its
management
(2002/176/EU)
THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER
STATES MEETING WITHIN THE COUNCIL,
Having regard to Point III of the Laeken Declaration on the future of
the European Union set out in the Annex to the conclusions of thePresidency of the European Council meeting in Laeken on 14 and 15December 2001 on the decision to convene a Convention on the future
of the European Union (hereinafter referred to as ‘the Convention’),
Having regard to the Decision of the Chairman of the Convention to
appoint a Secretary-General of that Convention,
Whereas:
(1)Pursuant to the Laeken Declaration on the future of the
European Union, the Convention has a Praesidium assisted by a
Secretariat provided by the General Secretariat of the Council.
(2)A Fund should be set up to finance the Convention.
(3)Financial rules should also be laid down to specify in particular
the detailed arrangements for implementing the budget intendedto cover the expenditure arising out of the holding of theConvention other than that relating to the infrastructure needed
for its operation, and the procedure for presenting and auditing
the accounts.
(4)On 28 February 2002 the European Parliament, the Council andthe European Commission concluded an Interinstitutional Agree-ment concerning the financing of the Convention on the futureof the European Union,
HAVE DECIDED AS FOLLOWS:
CHAPTER I
Creation of the Fund
Article 1
1. A Fund is hereby set up for the financing of the Convention
(hereinafter referred to as ‘the Fund’).
2. In each Member State, the Fund shall have the most extensive
legal capacity accorded to legal persons under its national laws. Itmay receive gifts, conclude contracts and be a party to legal proceed-ings. To that end, it shall be represented by the Secretary-General ofthe Convention.
3. The Governments of the Member States shall, with reference to
Article 3 of the Protocol on the Privileges and Immunities of theEuropean Communities of 8 April 1965, whenever possible take the
appropriate measures to remit or refund the amount of indirect taxes
or sales taxes included in the price of movable property or charges forthe provision of services, where the Fund makes, for its official use,substantial purchases the price of which includes taxes of this kind.These provisions shall not be applied, however, so as to have the effectof distorting competition within the Communities.2002D0176 — EN — 01.01.2003 — 001.001 — 2
▼B
Article 2
The role of the Fund shall be to collect the revenue and manage the
expenditure of the Convention other than that relating to the infrastruc-ture needed for its operation.
Article 3
1. For the purposes of applying this Decision, the budget of the
Fund (hereinafter referred to as ‘the budget’) shall be the act adoptedby the Representatives of the Governments of the Member States,
meeting within the Council, which sets out forecasts of, and authorises
in advance, for each financial year, the revenue and expenditure of theFund.
2. The budget shall be adopted on the proposal of the Secretary-
General of the Convention and with the agreement of the European
Parliament, the Council and the Commission.
Article 4
A special bank account shall be opened in the name of the Fund. The
Secretary-General of the Convention shall be authorised to use thisbank account in accordance withArticle 16 in order to meet h is obliga-tions under this Decision.
Article 5
The revenue and expenditure shown in the budget shall be in balance.
CHAPTER II
Financial rules
Article 6
This Chapter lays down the detailed rules for establishing and imple-
menting the budget.
Article 7
1. The budget shall be subdivided into Titles and Chapters.
2. Appropriations entered in the budget may not be used for
purposes other than those specified therein.
Article 8
Budget appropriations shall be used in accordance with the principles
of sound financial management, in particular those of economy andcost-effectiveness.
Article 9
1. No revenue shall be collected and no expenditure effected unless
credited to, or charged against, an Article in the budget.
2. No expenditure may be committed or authorised in excess of the
authorised appropriations.
Article 10
1. All revenue and expenditure shall be entered in full in the budget
and in the accounts without any adjustment against each other. Total
revenue shall cover total expenditure.
2. The first financial year shall run from the day of entry into force
of this Decision until 31 December 2002. The second financial yearshall run from 1 January 2003 until the Convention's proceedings end.
3. The expenditure of a financial year shall be entered in the
accounts for that year on the basis of expenditure for which the finan-cial controller received authorisation no later than 31 December and for2002D0176 — EN — 01.01.2003 — 001.001 — 3
▼B
which the corresponding payments were made by the accounting
officer before the following 15 January.
4. Without prejudice to Article 11, the allotted appropriations may
be used solely to cover expenditure properly entered into and paidunder the financial year for which they were granted, and to cover thedebts relating to the preceding financial year for which no appropria-tion was carried forward.
Article 11
1. Appropriations not committed at the end of the first financial year
and appropriations in respect of payments still outstanding by virtue ofcommitments duly entered into before the end of the first financial yearshall be carried over automatically to the second financial year.
2. For the purpose of implementing the budget, the utilisation of
appropriations carried forward shall be shown separately, for eachbudget Article, in the accounts for the current financial year.
CHAPTER III
Implementation of the budget and accountancy
Article 12
The budget shall be implemented in accordance with the principle that
the authorising officer and the accounting officer are different indivi-duals. The duties of authorising officer, accounting officer andfinancial controller shall be mutually incompatible.
Article 13
1. The task of authorising officer for revenue and expenditure shall
be carried out by the Secretary-General of the Convention. The author-ising officer shall implement the budget within the limits of theappropriations allotted. He may delegate his powers to a member ofthe Secretariat of the Convention designated by him.
2. The authorising officer may decide to make transfers between
Chapters within each Title.
3. The authorising officer may, with the agreement of the Represen-
tatives of the Governments of the Member States meeting within the
Council, decide on transfers between Titles. He shall communicate his
intention to make such transfers to the European Parliament, theCouncil and the Commission before he does so. The institutions shalltake a position as soon as possible, and if one of them refuses the prin-ciple of a transfer within three weeks of the date of the communication,that transfer may not take place.
Article 14
Internal financial control of the Fund shall be carried out by an official
or servant of the General Secretariat of the Council appointed to thatend by decision of the Appointing Authority, which shall define thedetailed arrangements of suchcontrol.
Article 15
The receipt of revenue and the disbursement of expenditure shall be
carried out by an accounting officer from Directorate-General A at theGeneral Secretariat of the Council, subject to the explicit consent of the
Appointing Authority.
Article 16
Payments shall be effected through the bank account opened in accor-
dance withArticle 4. Bank transfer orders executed pursuant to th is2002D0176 — EN — 01.01.2003 — 001.001 — 4
▼M1
▼B
▼B
Decision shall require the joint signature of the accounting officer and
of the assistant to the Secretary-General of the Convention.
Article 17
The accounts shall be kept by the double-entry method. They shall
show all revenue and expenditure.
CHAPTER IV
Presenting and auditing the accounts
Article 18
1. The Secretary-General of the Convention shall, within two
months of the end of the budget implementation period, draw up arevenue and expenditure account and a balance sheet.
2. The revenue and expenditure account shall cover all revenue and
expenditure transactions relating to the preceding financial year. It shall
be submitted in the same form and following the same subdivisions asthe budget.
3. An appropriation transfer statement shall be attached to the
account.
4. The balance sheet shall show the budget assets and liabilities as at
the end of the preceding financial year.
Article 19
The Court of Auditors of the European Communities shall carry out the
audit in such a way as to ensure that all Fund revenue has beenreceived and all Fund expenditure incurred in a regular manner inaccordance with the financial rules laid down in Chapter II of thisDecision.
Article 20
The revenue and expenditure account, balance sheet and report by the
Court of Auditors, accompanied where appropriate by the comments of
the Secretary-General of the Convention, shall be submitted within four
months of the end of the financial year to the Representatives of theGovernments of the Member States, meeting within the Council, andforwarded to the European Parliament, the Council, the Commissionand the Praesidium of the Convention. The Representatives of the
Governments of the Member States meeting within the Council, with
the assent of the European Parliament, the Council and the Commis-sion, shall give a discharge to the Secretary-General of theConvention in respect of the implementation of the budget.
Article 21
Once the Convention's proceedings are concluded and the accounts for
the second financial year have been closed, the budget assets shall bepaid into the general budget of the European Union and shared out
between sections in proportion to eachInstitution's contribution to th e
Fund.
Article 22
The Secretary-General of the Convention shall report monthly to the
Praesidium of the Convention and to the Member States on the revenueand expenditure of the Fund. The report shall be forwarded to theEuropean Parliament, the Council and the Commission.2002D0176 — EN — 01.01.2003 — 001.001 — 5
▼B
CHAPTER V
Travel expenses of the members of the Convention
Article 23
Acting on a proposal from the Secretary-General of the Convention and
on the basis of existing practices at the Council, the Praesidium shalladopt a Decision specifying the conditions and practical arrangements
for the reimbursement of the travel expenses of the members of the
Convention, insofar as these expenses are to be charged to the budget.
CHAPTER VI
Entry into force and publication
Article 24
1. This Decision shall enter into force on the day of its adoption. It
shall apply until 31 December 2002.
2. When the Interinstitutional Agreement concerning the financing
of the Convention on the future of the European Union is extended inaccordance with paragraph 9 of that Agreement, this Decision will be
extended with effect from 1 January 2003 until the end of the Conven-
tion's proceedings by a decision of the Representatives of theGovernments of the Member States.
Article 25
This Decision shall be published in the Official Journal of the
European Communities .2002D0176 — EN — 01.01.2003 — 001.001 — 6