Commission Regulation (EC) No 651/2008 of 9 July 2008 amending Regulation (EC) No 1653/2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes
Date: 2008-07-09
Institutions: European Commission
Subjects: EU office or agency, EU programme, budget, financial regulation, legal status, management

10.7.2008

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 651/2008

of 9 July 2008

amending Regulation (EC) No 1653/2004 on a standard financial regulation for the executive
agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive
agencies to be entrusted with certain tasks in the management of Community programmes

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(3)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 58/2003 of
19 December 2002 laying down the statute for executive
agencies to be entrusted with certain tasks in the management
of Community programmes (1), and in particular Article 15
thereof,

Having regard to the opinion of the European Parliament,

Having regard to the opinion of the Council of the European
Union,

Having regard to the opinion of the Court of Auditors (2),

Whereas:

(1)

Following the adoption of Council Regulation (EC,
Euratom) No 1995/2006 of 13 December 2006
amending Regulation (EC, Euratom) No 1605/2002 on
the Financial Regulation applicable to the general budget
of the European Communities (3), it is necessary to adapt
Commission Regulation (EC) No 1653/2004 (4) in order
to align it with Council Regulation (EC, Euratom) No
1605/2002 of 25 June 2002 on the Financial Regulation
the European
applicable
Communities
Financial Regu-
lation) (5).

to the general budget of

(hereinafter:

general

(2)

Other amendments became necessary in the light of
experience gathered by the existing agencies.

(1) OJ L 11, 16.1.2003, p. 1.
(2) OJ C 216, 14.9.2007, p. 1.
(3) OJ L 390, 30.12.2006, p. 1.
(4) OJ L 297, 22.9.2004, p. 6. Regulation as amended by Regulation

(EC) No 1821/2005 (OJ L 293, 9.11.2005, p. 10).

(5) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regu-

lation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

It should be clarified that sound financial management
requires effective and efficient internal control. The main
features and objectives of internal control systems should
be defined.

The publication of the administrative budget of agencies
should be simplified while preserving the prerogatives of
the budgetary authority and of the Court of Auditors.

The procedure regarding transfers to be adopted by the
directors of agencies has proved to be unclear and time
consuming in practice. It should therefore be streamlined
and accelerated.

Clarification regarding conflict of interest situations, new
provisions regarding ex ante verification of similar indi-
vidual transactions relating to certain routine expenditure
items, provisions on the liability of authorising officers
and the use of a direct debit system should also be
introduced into the standard financial regulation.

be

ensured

Accrued transparency vis-à-vis the budgetary authority
should
new information
requirements incumbent on the agencies in the budget
procedure in particular as regards the number of contract
staff and waivers to recovery of established amounts
receivable.

through

In order to ensure the transparency of the use of funds
is necessary to make
deriving from the budget,
available
these
funds within certain limits necessary to protect legitimate
public and private interests.

it
information on the beneficiaries of

In order to strengthen the protection of the financial
interest of the Communities, agencies should participate
in fraud prevention activities of the European Anti-fraud
Office.

(4)

(5)

(6)

(7)

(8)

(9)

(10)

In order to ensure that personal data is kept for no
longer than is necessary for the purposes for which the
data were collected or
for which they are further
processed, specific requirement should be laid down as
regards supporting documents.

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(11)

(12)

In order to strengthen the protection of the financial
interests of the Communities, agencies should establish
a list of amounts receivable, stating the names of the
debtors and the amount of the debt where the debtor
has been ordered to pay by a Court decision that has the
judicata and where no or no significant
force of
its
payment has been made
for one
pronouncement. This list should be published,
taking
into account the legislation applicable to data protection.

after

year

res

the financial

The accounting officers’ responsibility for certifying the
information
accounts on the basis of
supplied to them by the authorising officers should be
clarified. To this end, the accounting officer should be
empowered to check the information received by the
authorising officer by delegation and to enter reser-
vations, if necessary.

the

reports

are part of

to Article 86(3) and (4) of

(13) Given that agencies are authorising officers by delegation
of the Commission, internal control issues regarding the
the operational appropriations by
implementation of
established
their directors
the general
pursuant
In order to streamline reporting
Financial Regulation.
mechanisms and avoid diffuse information flows,
the
report of the internal auditor regarding the administrative
appropriations of executive agencies should become part
of the internal auditor’s report pursuant to Article 86(3)
of the general Financial Regulation. For the same reason,
the Commission should include the reports established
by
fourth
paragraph of Article 49 of Regulation (EC) No
1653/2004 in its report pursuant to Article 86(4) of
the general Financial Regulation which it forwards to
the discharge authority.

in accordance with the

agencies

the

(14)

and

offices,

conditions

for
services

the use, by the

agencies, of
The
interinstitutional
Commission
European offices and the Translation Centre for bodies
of the European Union established by Council Regulation
(EC) No 2965/94 setting up a Translation Centre for
bodies of the European Union (1) should be clarified. A
provision for the selection of experts, corresponding to
the one introduced in the general Financial Regulation,
should be inserted.

concluded with third parties enabling them to exercise
certain rights, including the suspension and termination
of contracts and tender procedures and the establishment
of a limitation period.

(16)

reasons of

For
the budgetary
transparency vis-à-vis
authority, an information procedure for projects with
significant impact on the administrative budget of the
agency should be introduced.

(17) Article 14(3) of Regulation (EC) No 58/2003 provides
for discharge no later than 29 April of year N+2 while
the discharge shall be granted
explicitly stating that
together with that relating to implementation of
the
general budget of the European Union. Following the
the general Financial Regulation, which
revision of
provides for discharge for the implementation of
the
general budget of the European Union before 15 May
of year N+2, the content of Article 14(3) of Regulation
(EC) No 58/2003 became inconsistent. The discharge
date for the operating budget of the executive agencies
should therefore be harmonised with the one for the
general budget.

(18)

Regulation (EC) No 1653/2004 should therefore be
amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 1653/2004 is amended as follows:

1. Article 3 is replaced by the following:

‘Article 3

The budget
shall be established and implemented in
compliance with the principles of unity and budget
account,
equilibrium,
accuracy,
universality,
sound financial management
which requires effective and efficient internal control, and
transparency as set out in this Regulation.’;

specification,

annuality,

unit

of

(15)

In order to strengthen the protection of the financial
interests of the Communities and given that agencies
cannot exercise certain prerogatives exclusively assigned
to the Community institutions, they should be required
to insert specific contractual clauses in their contracts

(1) OJ L 314, 7.12.1994, p. 1. Regulation as last amended by Regu-

lation (EC) No 1645/2003 (OJ L 245, 29.9.2003, p. 13).

2. In the fourth paragraph of Article 9, the following sentence

is added:

‘By 1 June of the year N+1 at the latest, the agency shall
inform the Commission of
the
assigned revenues carried over.’;

the implementation of

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3. In Article 10, the second paragraph is replaced by the

6. Article 20 is amended as follows:

following:

the appropriations provided for

‘However, as from 15 November of each year, routine
administrative expenditure may be committed in advance
against
the following
financial year. Such commitments may not exceed one
quarter of the appropriations decided by the management
board on the corresponding budget line for the current
financial year. They may not relate to new expenditure
whose principle has not yet been acknowledged in the
last budget duly adopted.’;

4. In Article 18,
following:

the first paragraph is replaced by the

‘The director shall take decisions on transfers of appro-
priations within the operating budget. He shall
inform
the management board beforehand, which may oppose
such transfers. After approval by the management board
or in the absence of a reply within three weeks from the
information being provided, the director may proceed with
the planned transfers.’;

5. In Title II, Chapter 7, the following Article 19a is inserted:

‘Article 19a

The budget shall be implemented in compliance with

1.
effective and efficient internal control.

2.
For the purpose of the implementation of the budget,
internal control
is defined as a process applicable at all
and designed to provide
levels of
reasonable assurance of achieving the following objectives:

the management

(a) effectiveness, efficiency and economy of operations;

(b) reliability of reporting;

(a)

the second paragraph is replaced by the following:

‘The budget and amending budgets, as finally adopted,
shall be transmitted for information to the budgetary
authority, the Court of Auditors and the Commission
and published on the Internet
the agency
concerned. A summary of the budgets and amending
budgets shall be published in the Official Journal of the
European Union within three months of their adoption.

site of

The summary shall show the five main revenue and the
five main expenditure budget lines, the establishment
plan and an estimate of the number of contract staff,
expressed in full-time equivalents for which appro-
priations are budgeted, and seconded national experts.
It shall also indicate the figures for the previous year.’;

(b) the following paragraphs are added:

‘The agency shall make available on its Internet site
information on the beneficiaries of
funds deriving
from its budget, including experts contracted pursuant
easily
to Article 50b. The publication shall be
accessible, transparent and comprehensive. This infor-
mation shall be made available with due observance of
the requirements of confidentiality,
in particular the
protection of personal data as laid down in Regulation
(EC) No 45/2001 of the European Parliament and of
the Council of 18 December 2001 on the protection of
individuals with regard to the processing of personal
data by the Community institutions and bodies and
the
on the free movement of such data (*) and of
requirements of security.

on

Where information is published only in anonymous
form, the agency shall, upon request, provide infor-
mation
the
European Parliament in an appropriate manner.
___________
(*) OJ L 8, 12.1.2001, p. 1.’;

beneficiaries

concerned

the

to

(c) safeguarding of assets and information;

7. Article 21 is replaced by the following:

(d) prevention and detection of fraud and irregularities;

‘Article 21

(e) adequate management of

the risks relating to the
legality and regularity of the underlying transactions,
taking into account
character of
programmes as well as the nature of the payments
concerned.’;

the multiannual

The agency shall send the Commission, by 5 March of each
year at the latest, an estimate of its revenue and expenditure
for the year N+1 drawn up by its director and adopted by
the management board and the
guidelines
general
underlying that estimate,
together with its draft work
programme.

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The agency’s estimate of revenue and expenditure shall
include:

9. In point 1 of Article 23, point

(b)

is replaced by the

following:

(a) an establishment plan setting the number of temporary
posts authorised within the limits of the budget appro-
priations, by grade and by category;

‘(b)

the revenue for the preceding financial year and the
revenue for year N-2, including assigned revenue.’;

(b) where there is a change in the number of persons in
post, a statement justifying the request for new posts;

10. In the second subparagraph of Article 24(1), the words
‘below grade A3’ are replaced by ‘below grade AD13’;

(c) a quarterly estimate of cash payments and receipts;

11. In Article 25, the following subparagraph is added:

(d) the number of contract staff and seconded national
experts working in the agency and the estimated
number for the year N+1;

(e) an estimation of assigned revenue;

‘Without prejudice to the responsibilities of the authorising
officer as regards prevention and detection of fraud and
in fraud
irregularities,
prevention activities of the European Anti-fraud Office.’;

shall participate

agencies

the

(f)

information on the achievement of all previously set
objectives of
the various activities as well as new
objectives measured by indicators;

12. In Article 27,
following:

the first paragraph is replaced by the

Evaluation results shall be consulted and referred to as
evidence for the likely merits of an increase or decrease
of the agency’s proposed operating budget in comparison
with its operating budget for year N.’;

8. Article 22 is amended as follows:

‘All financial actors within the meaning of Chapter 2 of this
Title and any other person involved in budget implemen-
tation, management, audit or control shall be prohibited
from taking any measures which may bring their own
interests into conflict with those of the agency or of the
Communities. Should such a case arise,
the person in
question must refrain from such measures and refer the
matter to his superior. The director must refer it to the
management board.’;

(a)

the first paragraph is replaced by the following:

13. Article 29 and 30 are replaced by the following:

‘The Commission, as part of the procedure for adopting
the general budget, shall send the agency’s statement of
estimates to the budgetary authority and propose the
amount of the subsidy for the agency and the number
of
the agency needs. The
Commission shall provide the draft establishment plan
the number of
of
contract
for
which appropriations are proposed.’

staff expressed in full-time equivalent

the agency and an estimate of

it considers

staff

that

(b) in the third paragraph of Article 22,

the following
‘The establishment plan shall be
sentence is added:
published in an Annex to Section III — Commission
— of the general budget.’;

‘Article 29

1.
The authorising officer shall be responsible for imple-
menting revenue and expenditure in accordance with the
principles of sound financial management and for ensuring
that the requirements of legality and regularity are complied
with. He shall conserve the supporting documents relating
to operations carried out for a period of five years from the
date of the decision granting discharge in respect of imple-
the budget. Personal data contained in
mentation of
shall be deleted where possible
supporting documents
when those data
for budgetary
discharge, control and audit purposes.
In any event, as
concerns the conservation of traffic data, Article 37(2) of
Regulation (EC) No 45/2001 shall apply.

are not necessary

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The

in place,

shall put

authorising officer

in
2.
compliance with the minimum standards adopted by the
Commission for
its own departments and having due
regard to the specific risks associated with his management
environment and the nature of the action financed, the
organisational structure and the internal management and
control procedures suited to the performance of his duties,
including where appropriate ex post verifications.

Depending on the nature and scope of
the
authorising officer may establish within his departments
an expertise and advice function designed to help him
control the risks involved in his activities.

the duties,

Before an operation is authorised,
the operational and
financial aspects shall be verified by members of staff
other than the one who initiated the operation.

For the purpose of ex ante verification, a series of similar
individual transactions relating to routine expenditure on
salaries, pensions, reimbursement of mission expenses and
medical expenses may be considered by the authorising
officer responsible to constitute a single operation. In this
case the authorising officer responsible shall, depending on
his risk assessment, carry out appropriate ex post verifi-
cation.

(d) implementing the accounting rules and methods and
the chart of accounts in accordance with the provisions
adopted by the Commission's accounting officer;

(e)

laying down and validating the accounting system and,
where appropriate, validating systems laid down by the
authorising officer to supply or justify accounting infor-
mation; the accounting officer shall be empowered to
verify that validation criteria are respected;

(f)

treasury management.

the

Before

approval of

2.
the
management board, the accounting officer shall sign them
off, thereby certifying that he has a reasonable assurance
that
the
the accounts present a true and fair view of
financial situation of the agency.

accounts by

the

For that purpose, the accounting officer shall satisfy himself
that the accounts have been prepared in accordance with
the accounting rules, methods and accounting systems
is
established, and that all
entered in the accounts.

revenue and expenditure

Initiation and the ex ante and ex post verification of an
operation shall be separate functions.

information that
The authorising officer shall forward all
the accounting officer needs in order to fulfil his duties.

3.
In accordance with Article 9(7) of Regulation (EC) No
58/2003, the authorising officer shall report, by 15 March
each year, to the management board on the performance of
his duties in the form of an annual activity report together
with financial and management
information confirming
that the information contained in the report presents a
true and fair view except as otherwise specified in any
reservations related to defined areas of revenue and expen-
diture.

Article 30

1.
The management board shall appoint an accounting
officer, who shall be a seconded official or a member of the
temporary staff directly recruited by the agency and who
shall be responsible for the following:

(a) proper

implementation of payments, collection of
revenue and recovery of amounts established as being
receivable;

(b) drawing up the agency’s accounts in accordance with

Title VI;

(c) keeping the accounts in accordance with Title VI;

The authorising officer shall remain fully responsible for
the proper use of the funds he manages as well as the
legality and regularity of the expenditure under his control.

The accounting officer shall be empowered to check the
information received as well as to carry out any further
checks he deems necessary in order
the
accounts.

to sign off

The accounting officer shall make reservations, if necessary,
explaining exactly the nature and scope of such reser-
vations.

The accounting officer shall obtain from the authorising
the infor-
officer, who shall guarantee its reliability, all
mation necessary for the production of accounts which
give a true image of the agency's assets and of budget
implementation.

3.
Save as otherwise provided in this Regulation, only
the accounting officer is empowered to manage cash and
cash equivalents. He shall be responsible for their safe-
keeping.’;

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14. In Title IV, Chapter 2, the following Article 30a is inserted:

‘Article 30a

in the performance of his
The accounting officer may,
duties, delegate certain tasks to his subordinates who are
temporary staff members.’;

15. Article 34 is amended as follows:

(a) paragraph 1 is replaced by the following:

recovery of

‘Where the authorising officer responsible is planning to
waive or partially waive
an established
amount receivable, he shall ensure that the waiver is in
order and complies with the principle of sound financial
report his
management and proportionality. He shall
intention to waive an established amount receivable to
the management board. Such a waiver
shall be by
decision of the authorising officer, which must be substan-
tiated. The authorising officer may delegate this decision
only for amounts receivable of less than EUR 5 000. The
waiver decision shall state what action has been taken to
secure recovery and the points of law and fact on which it
is based.’;

‘1.
The authorising officer shall be liable to payment
of compensation as laid down in the Staff Regulations.’;

19. Article 42 is replaced by the following:

(b) the following paragraph 1a is inserted:

‘1a.
in particular if:

The obligation to pay compensation shall apply

(a)

the authorising officer, whether
intentionally or
through gross negligence on his part, determines
entitlements to be recovered or issues recovery
orders, commits expenditure or signs a payment
order without complying with this Regulation;

(b) the authorising officer, whether

intentionally or
through gross negligence on his part, omits to
draw up a document establishing an amount
receivable, neglects to issue a recovery order or is
late in issuing it or is late in issuing a payment
order, thereby rendering the agency liable to civil
action by third parties.’;

16. In Article 35(1), the following paragraph is added:

‘The director shall refer, in anonymous form, to opinions of
the panel
in his annual activity report and indicate the
follow-up measures taken.’;

17. In Article 38,
following:

the third paragraph is replaced by the

‘The contracts concluded by the agency with economic
operators shall provide that any debt not repaid on the
due date laid down in the debit note shall bear interest
in accordance with Commission Regulation (EC, Euratom)
No 2342/2002 (*). The condition whereby interest on late
payment is due to the agency, including the rate for default
interest, shall be explicitly referred to in the contracts.

___________
(*) OJ L 357, 31.12.2002, p. 1.’

18. In Article 40,
following:

the first paragraph is replaced by the

‘Article 42

time

for payment may be granted by the
Further
accounting officer,
in liaison with the authorising officer
responsible, only on written request, with due indication
of the reasons, provided that the debtor undertakes to pay
interest for the entire period of time allowed, starting from
the date set in the debit note and that, in order to safeguard
the rights of the agency, he provides a financial guarantee
covering both the principal sum and the interest.’

20. In Title IV, Chapter 4, the following Articles 42a and 42b

are inserted:

‘Article 42a

The accounting officer shall keep a list of amounts due to
be recovered. Entitlements of the agency shall be grouped
in the list according to the date of issue of the recovery
order. He shall also indicate decisions to waive or partially
waive recovery of established amounts receivable. The list
shall be added to the report on budgetary and financial
management of the agency. The agency shall establish a
list of the entitlements of the agency relating to its admin-
istrative budget, stating the names of the debtors and the
amount of the debt, where the debtor has been ordered to
pay by a Court decision that has the force of res judicata and
where no or no significant payment has been made for one
list
year
shall be
published,
legislation on
data protection.

following its pronouncement. The
the relevant

taking account of

Article 42b

Entitlements of the agency in respect of third parties and
entitlements of third parties in respect of the agency shall
be subject
five years. The
limitation period shall be laid down in the contracts
concluded by the agency.’;

to a limitation period of

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21. In Article 47, the following paragraph is inserted after the

first paragraph:

‘Where periodic payments are made with regard to services
rendered or goods delivered, and subject to his risk analysis,
the authorising officer may order the application of a direct
debit system.’;

22. Article 49 is amended as follows:

(a)

in the second paragraph, the fourth sentence is replaced
by the following:

For the application of Article 101 of

the general
4.
Financial Regulation, the call for tender shall provide that
the agency may, before the contract
is signed, either
abandon the procurement or cancel the award procedure
without the candidates or tenderers being entitled to claim
any compensation.

For the application of Article 103 of

5.
the general
launched by the
Financial Regulation, calls for
agency shall provide that it may suspend the procedure
and may take whatever measures are necessary, including
cancellation of
the procedure under the conditions laid
down in that Article.

tender

‘The internal auditor shall indicate, in his annual report
submitted to the Commission pursuant to Article 86(3)
of the general Financial Regulation, the number and
the
type of audits carried out relating to agencies,
recommendations made
taken
pursuant to these recommendations. That information
shall also be submitted to the agency concerned.’

action

and

the

For the application of Article 103 of the general Financial
Regulation, the contracts concluded by the agency shall
stipulate that it may take the measures specified in that
Article under the conditions laid down therein.’;

24. The following Titles VA and VB are inserted:

(b) the fourth paragraph is replaced by the following:

‘TITLE VA

the director

‘Every year
shall draw up a report
summarising the number and type of internal audits
the recommen-
carried out by the internal auditor,
dations made and the follow-up given to those recom-
mendations. He shall
to the
Commission after prior information of the management
board. The Commission shall include this report in its
report pursuant to Article 86(4) of the general Financial
Regulation.’;

the report

transmit

23. Article 50 is replaced by the following:

‘Article 50

As regards procurement

1.
the
agency, the provisions of the general Financial Regulation
and Regulation (EC, Euratom) No 2342/2002 shall apply
subject to paragraphs 3 to 5 of this Article.

for the operation of

2.
Agencies may ask to be associated, as contracting
authority, with the award of Commission or interinstitu-
tional contracts.

the agencies shall

3. Where the Commission,
interinstitutional offices or
the Translation Centre are able to supply goods, provide
services or perform work,
first have
recourse to such bodies. The same shall apply where such
bodies are able to carry out these tasks via contracts with
economic operators, and deliver
significant additional
services going beyond those of a simple intermediary or
consultant. The agency shall conclude agreements with
such bodies.

PROJECTS WITH SIGNIFICANT BUDGET IMPLICATIONS

Article 50a

The management board shall, as soon as possible, inform
the budgetary authority of its intention to implement any
project which may have significant financial
implications
for the funding of its operating budget, in particular any
projects relating to property such as the rental or purchase
of buildings. It shall inform the Commission thereof.

If either branch of the budgetary authority intends to issue
an opinion, it shall within two weeks after receipt of the
information on the project notify the agency concerned of
its intention to issue such an opinion. Failing a reply, the
agency may proceed with the planned operation.

This opinion shall be forwarded to the agency concerned
and the Commission within two weeks of the notification
pursuant to the second paragraph.

TITLE VB

EXPERTS

Article 50b

Article 265a of Regulation (EC, Euratom) No 2342/2002
shall apply mutatis mutandis for the selection of experts, to
be paid on the basis of a fixed amount, for assisting the
in particular in evaluating proposals and grant
agency,
applications
for
for
providing technical assistance in the follow-up to, and
final evaluation of projects. The agencies may also use
the lists of experts drawn up by the Commission.’;

procurement,

tenders

and

or

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25. Article 51 is replaced by the following:

‘Article 51

The accounts of the agency shall comprise the financial
statements and the reports on budget
implementation.
They shall be accompanied by a report on budgetary and
financial management during the year, which shall give an
inter alia, of the rate of implementation of the
account,
together with summary information on
appropriations
the transfers of appropriations among the various budget
items.’

26. Article 57 is amended as follows:

(a) point (a) is replaced by the following:

management to the European Parliament and the
Council by the same date.’

(b) in point (c), the words ‘on 31 October’ are replaced by

‘by 15 November’;

27. In Article 66,
following:

the first paragraph is replaced by the

‘The European Parliament, upon recommendation from the
Council, which shall decide by qualified majority, shall give
a discharge to the director in respect of the implementation
of the administrative budget for year N before 15 May of
year N+2. The director shall inform the management board
of the observations of the European Parliament contained
in the resolution accompanying the discharge procedure.’;

‘(a)

the

end of

the management board shall notify, by 1 March
following the
the
financial year,
the Commission and the
accounting officer of
Court of Auditors of
the provisional accounts
accompanied by the report on the budgetary and
financial management during the year and shall
and financial
send the

report on budgetary

28. Article 68 is deleted.

Article 2

This Regulation shall enter into force on the 20th day following
the European
that of
Union.

its publication in the Official

Journal of

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 9 July 2008.

For the Commission
Dalia GRYBAUSKAITĖ
Member of the Commission