Council Decision 2008/975/CFSP of 18 December 2008 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena)
Date: 2008-12-18
Institutions: Council of the European Union
Subjects: EU expenditure, EU financing, Member States' contribution, codification of EU law, common security and defence policy, management, military intervention

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COUNCIL DECISION 2008/975/CFSP

of 18 December 2008

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,

particular by setting up, by 1 March 2004 at the latest, a
permanent financing mechanism to assume charge of the
financing of common costs of any future Union military
operation.

Having regard to the Treaty on European Union, and in
particular Articles 13(3) and 28(3) thereof,

Whereas:

The European Council, meeting in Helsinki on 10 and
‘coop­
11 December 1999, agreed in particular that,
erating voluntarily in EU-led operations, Member States
must be able, by 2003, to deploy within 60 days and
sustain for at least 1 year, military forces of up to 50 000
to 60 000 persons capable of the full range of Petersberg
tasks’.

On 17 June 2002,
the
crisis-
the
arrangements
management operations having military or defence impli­
cations.

the Council
financing of

approved
EU-led

for

The Council,
confirmed the need for a rapid reaction capability,
particular for humanitarian and rescue tasks.

in its conclusions of 14 May 2003,
in

The European Council, meeting in Thessaloniki on 19
and 20 June 2003, welcomed the conclusions of the
Council meeting on 19 May 2003, which in particular
confirmed the need for a European Union military rapid
reaction capability.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

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)
(ATHENA).
been
amended several times. The Council therefore codified
the Decision by adopting Decision 2007/384/CFSP (2)
on 14 May 2007.

The Decision

subsequently

has

The EU Military Committee defined in detail the concept
of EU Military Rapid Response in its Report of 3 March
2004. It further defined the EU Battle Groups concept on
14 June 2004.

The European Council on 17 June 2004 endorsed a
Report on European Security
and Defence Policy
(ESDP) which underlined that work on EU Rapid
Response capacities should be taken forward with a
view to an initial operational capability by early 2005.

the pre-financing of

In that context,
the European
Union's military operations should be improved. The
scheme for early financing is therefore intended first
and foremost for Rapid Response operations.

On 22 September 2003, the Council decided that the
European Union should acquire the capacity to flexibly
manage the financing of common costs of military
in
operations of any scale, complexity or urgency,

(10)

The Council decides on a case-by-case basis whether an
operation has military or defence implications, within the
meaning of Article 28(3) of the Treaty.

(1) OJ L 63, 28.2.2004, p. 68.
(2) OJ L 152, 13.6.2007, p. 14.

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(11)

(12)

The second subparagraph of Article 28(3) of the Treaty
provides that Member States whose representatives in the
Council have made a formal declaration pursuant
to
Article 23(1),
shall not be
second subparagraph,
obliged to contribute to the financing of the operation
having military or defence implications concerned.

In conformity with Article 6 of the Protocol on the
position of Denmark annexed to the Treaty on
European Union and the Treaty
the
European Community, Denmark does not participate in
the elaboration and implementation of decisions and
actions of the European Union which have defence impli­
cations, and Denmark does not participate in the
financing of the mechanism.

establishing

CHAPTER 1

MECHANISM

Article 2

Establishment of the mechanism

A mechanism to administer the financing of the common

1.
costs of operations is hereby established.

2.

The mechanism shall be called ATHENA.

ATHENA shall act on behalf of the participating Member
the contributing

3.
States or, regarding the specific operations,
States as defined in Article 1.

(13)

Pursuant to Article 43 of Decision 2007/384/CFSP, the
Council has reviewed that Decision and agreed to amend
it.

Article 3

Legal capacity

(14)

For the sake of clarity, Decision 2007/384/CFSP should
be repealed and replaced by a new Decision,

HAS DECIDED AS FOLLOWS:

Article 1

Definitions

For the purpose of this Decision:

(a)

‘Participating Member States’ shall mean the Member States
of the European Union, except Denmark;

(b) ‘contributing States’ shall mean the Member States contri­
buting to the financing of the military operation in question
in accordance with Article 28(3) of the Treaty on European
Union and the third States contributing to the financing of
the common costs of this operation pursuant to agreements
between themselves and the European Union;

With a view to the administrative management of the financing
of European Union operations with military or defence impli­
cations, ATHENA shall have the necessary legal capacity,
in
particular, to hold a bank account, acquire, hold or dispose of
property, enter into contracts and administrative arrangements
and be a party to legal proceedings. ATHENA shall be non-
profit-making.

Article 4

Coordination with third parties

To the extent necessary to achieve its tasks, and in conformity
with the objectives and policies of
the European Union,
ATHENA shall coordinate its activities with the Member
States, Community institutions and international organisations.

CHAPTER 2

ORGANISATIONAL STRUCTURE

Article 5

Management bodies and staff

ATHENA shall be managed, under the authority of the

1.
Special Committee, by:

(c)

‘operations’ shall mean the European Union operations
having military or defence implications;

(a)

the administrator;

(d) ‘military supporting actions’ shall mean the EU operations,
or parts thereof, decided by the Council
in support of a
third State or a third organisation, which have military or
defence implications, but which are not under the authority
of European Union Headquarters.

(b) the commander of each operation,

in relation to the
operation which he/she commands (hereinafter referred to
as the ‘operation commander’);

(c)

the accounting officer.

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ATHENA shall use existing administrative structures of the
2.
European Union to the greatest possible extent. ATHENA shall
resort to staff made available as necessary by the EU institutions
or seconded by Member States.

If a participating Member State, the administrator or the
6.
operation commander so requests, the Presidency shall convene
the Special Committee within at most 15 days.

3.
The Secretary-General of the Council may provide the
administrator or the accounting officer with the staff needed
for them to carry out their functions, which may be on the
basis of a proposal by a participating Member State.

ATHENA's bodies and staff shall be mobilised on the basis

4.
of operational needs.

Article 6

The Special Committee

The

7.
shall
Committee of any claim or dispute addressed to ATHENA.

suitably inform the Special

administrator

8.
The Special Committee shall decide unanimously amongst
its members, taking into account its composition as defined in
paragraphs 1 and 3. Its decisions shall be binding.

9.
The Special Committee approves all budgets, taking into
account the relevant reference amounts, and generally exercises
the competences foreseen by Articles 19, 20, 21, 22, 25, 26,
28, 30, 32, 33, 37, 38, 39, 40, 41 and 42.

1.
A Special Committee composed of one representative of
each participating Member State is established (hereinafter the
‘Special Committee’). The Commission shall attend the meetings
of the Special Committee without taking part in its votes.

10.
The Special Committee shall be informed by the admin­
istrator, the operation commander and the accounting officer as
provided for in thisDecision.

ATHENA shall be managed under the authority of the

2.
Special Committee.

3. When the Special Committee is discussing the financing of
the common costs of a given operation:

The text of the acts approved by the Special Committee
11.
pursuant to Articles 19, 20, 21, 22, 23, 25, 28, 30, 32, 33, 39,
40, 41 and 42 shall be signed by the chairman of the Special
Committee at the time of their approval and by the adminis­
trator.

Article 7

The administrator

(a)

the Special Committee shall be composed of one represen­
tative of each contributing Member State;

1.
The Secretary-General of the Council, after informing the
Special Committee, shall appoint the administrator and at least
one deputy administrator for a period of three years.

(b) the representatives of contributing third States shall parti­
cipate in the proceedings of the Special Committee. They
shall neither take part in nor be present at its votes;

The administrator shall discharge his/her duties on behalf

2.
of ATHENA.

(c)

the operation commander or his/her representative shall
participate in the proceedings of the Special Committee,
without taking part in its votes.

and chair

The Presidency of the Council of the European Union
4.
Special
convene
shall
Committee. The administrator shall provide the secretariat for
the Special Committee. He/she shall draw up the minutes of the
result of the Committee's discussions. He/she shall not take part
in its votes.

the meetings of

the

3.

The administrator:

(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
proposal from the operation commander;

(b) shall adopt the budgets after their approval by the Special

Committee;

5.
The accounting officer shall participate as necessary in the
proceedings of the Special Committee, without taking part in its
votes.

(c) shall be the authorising officer for the sections ‘ revenue’,
‘common costs incurred in preparation for, or further to,
operations’ and ‘operational common costs’ incurred outside
the active phase of the operation;

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(d) as

regards

revenue,

financial
arrangements made with third parties in relation to the
financing of
the Union's military
operations.

the common costs of

implement

shall

the

which he/she commands. He/she shall inform the administrator
and the Special Committee thereof.

Article 9

The accounting officer

4.
The administrator shall ensure that the rules established by
this Decision are complied with, and that the decisions of the
Special Committee are applied.

1.
The Secretary-General of the Council shall appoint the
accounting officer and at least one deputy accounting officer
for a period of two years.

The administrator

5.
measures which he/she deems necessary to implement
expenditure financed through ATHENA. He/she shall
the Special Committee thereof.

shall be authorised to adopt any
the
inform

The accounting officer shall discharge his/her duties on

2.
behalf of ATHENA.

3.

The accounting officer shall be responsible for:

The administrator

6.
shall coordinate work on financial
questions relating to the Union's military operations. He/she
shall be the contact point with national administrations and,
as appropriate, international organisations on these matters.

(a) proper implementation of payments, collection of revenue
and recovery of amounts established as being receivable;

The administrator shall be accountable before the Special

7.
Committee.

(b) preparing the accounts for ATHENA each year, and, after
that

the accounts

for

completion of each operation,
operation;

Article 8

The operation commander

(c) supporting the administrator when he/she submits

the
annual accounts or the accounts for an operation to the
Special Committee for approval;

The operation commander shall discharge his/her duties
the

1.
on behalf of ATHENA in relation to the financing of
common costs of the operation which he/she commands.

(d) keeping the accounts for ATHENA;

For the operation which he/she commands, the operation

2.
commander shall:

(a) send the administrator his/her proposals for the ‘expenditure
— operational common costs’ section of the draft budgets;

(b) as authorising officer, implement the appropriations relating
to the operational common costs; he/she shall exercise
his/her authority over any person participating in the im­
plementation of
including pre-
into
financing; he/she may award contracts and enter
contracts on behalf of ATHENA; he/she shall open a bank
account on behalf of ATHENA for the operation which
he/she commands.

appropriations,

those

(e)

laying down the accounting rules and methods and the
chart of accounts;

(f)

laying down and validating the accounting systems for
revenue and, where appropriate, validating systems laid
down by the authorising officer
justify
accounting information;

to supply or

(g) keeping supporting documents;

(h) treasury management, jointly with the administrator.

the

accounting officer with all

The administrator and the operation commander shall
4.
provide
information
necessary for the production of accounts which accurately
represent ATHENA's financial assets and budget implementation
administered by ATHENA. They shall guarantee its reliability.

the

3.
The operation commander shall be authorised to adopt
any measures which he/she deems necessary to implement the
the operation
expenditure financed through ATHENA,

for

The accounting officer shall be accountable before the

5.
Special Committee.

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Article 10

General provisions applicable to the administrator, the
accounting officer and ATHENA's staff

The functions of administrator or deputy administrator,
1.
on the one hand, and accounting officer or deputy accounting
officer, on the other, shall be mutually incompatible.

2.
Any deputy administrator shall act under the authority of
the administrator. Any deputy accounting officer shall act under
the authority of the accounting officer.

3.
A deputy administrator shall stand in for the administrator
when he/she is absent or prevented from attending. A deputy
accounting officer shall stand in for the accounting officer when
he/she is absent or prevented from attending.

Officials and other servants of the European Communities,
4.
functions on behalf of ATHENA, shall
when carrying out
remain subject to the rules and regulations applicable to them.

The staff made available to ATHENA by the Member
5.
States shall be subject to the same rules as those set out in
the Council decision concerning the rules applicable to national
experts on secondment, and to the provisions agreed on by
their national administration and the Community institution
or ATHENA.

6.
Before their appointment, the staff of ATHENA must have
received clearance for access to classified information up to at
least
level held by the Council, or equivalent
clearance by a Member State.

‘Secret UE’

The

administrator may

7.
into
arrangements with the Member States or Community insti­
tutions with a view to designating in advance those staff who
could, if need be, be made immediately available to ATHENA.

negotiate

enter

and

CHAPTER 3

ADMINISTRATIVE ARRANGEMENTS WITH MEMBER STATES,
EUROPEAN UNION INSTITUTIONS, THIRD STATES AND
INTERNATIONAL ORGANISATIONS

Article 11

Administrative arrangements

Administrative arrangements may be negotiated with
1.
Member States, European Union institutions,
third States or
international organisations in order to facilitate procurement
and/or the financial aspects of mutual support in operations
in the most cost-effective manner.

(a) subject to consultation with the Special Committee if they
are concluded with Member States or European Union insti­
tutions;

(b) submitted for approval to the Special Committee if they are
concluded with third States or international organisations.

These arrangements shall be signed by the operation
3
commander or,
in his/her absence, by the administrator,
acting as representatives of ATHENA, and by the competent
the abovementioned States or
administrative authorities of
organisations.

Article 12

Standing and ad hoc administrative arrangements on
modalities for the payment of third States' contributions

third

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
specific EU operation, the administrator shall negotiate with
these
administrative
arrangements. These arrangements shall take the form of an
exchange of
letters between ATHENA and the competent
administrative services of the third States concerned establishing
the modalities necessary to facilitate swift payment of contri­
butions to any future EU military operation.

standing

States

hoc

ad

or

2.
Pending the conclusion of the agreements referred to in
paragraph 1, the administrator may take the necessary measures
to facilitate payments by the contributing third States.

3.
The administrator shall inform the Special Committee in
advance of the envisaged arrangements, before signing them on
behalf of ATHENA.

4. When a military operation is launched by the Union, the
administrator shall, for the amounts of contributions decided by
the Council, implement the arrangements with the third States
contributing to that operation.

CHAPTER 4

BANK ACCOUNTS

Article 13

Opening and purpose

The administrator shall open one or more bank accounts

1.
on behalf of ATHENA.

2.

Such arrangements shall be:

Any bank account shall be opened at a first-rate financial

2.
institution with its head office in a Member State.

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The contributions from contributing States shall be paid
3.
into these accounts. They shall be used to pay for the costs
administered by ATHENA and to make the necessary advances
to the operation commander for the implementation of expen­
diture relating to the common costs of a military operation. No
bank account may be overdrawn.

Article 14

Management of funds

(c)

the common costs listed in Annex III-C, when the operation
commander
the Special Committee
approves it.

so requests and if

4.
During the active phase of a military supporting action, as
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.

1.
Any payment from ATHENA's account shall require the
joint signature of the administrator or a deputy administrator
on the one hand and the accounting officer or a deputy
accounting officer on the other.

5.
The operational common costs of an operation also
include the expenditure necessary to wind it up, as listed in
Annex IV.

Funds

administered

2.
those
entrusted to an operation commander, may not be deposited
other than with a first-rate financial
institution in euro in a
current or short-term account.

by ATHENA,

including

CHAPTER 5

COMMON COSTS

Article 15

Definition of common costs and periods for eligibility

The common costs listed in Annex I shall be at

the
1.
expense of ATHENA whenever
they are incurred. When
entered in an article of the budget showing the operation to
which they are most related, they shall be regarded as opera­
tional costs of this operation. Otherwise, they shall be regarded
as common costs incurred in preparation for, or following,
operations.

2.
Furthermore, ATHENA shall bear the operational common
costs listed in Annex II during the period from the approval of
the Crisis Management Concept
the
appointment of the operation commander. In particular circum­
stances, after the Political and Security Committee has been
consulted,
the Special Committee may modify the period
during which these costs shall be borne by ATHENA.

for the operation until

The operation is wound up when the equipment and infra­
the operation have found
structure commonly funded for
their final destination and the accounts for the operation have
been drawn up.

6.
No expenditure incurred with a view to covering costs
which would in any case have been borne by one or more
contributing States, a Community institution or an international
organisation, independently of the organisation of an operation,
may be eligible as a common cost.

The Special Committee may decide on a case-by-case basis
7.
in view of particular circumstances, certain incremental
that,
costs other than those listed in Annex IIIB shall be regarded
as common costs for one given operation during its active
phase.

8.
If unanimity cannot be achieved in the Special Committee,
the latter may, at the initiative of the Presidency, refer the
question to the Council.

Article 16

Exercises

1.
The common costs of the European Union's exercises shall
be financed through ATHENA following rules and procedures
similar
to which all participating
Member States contribute.

to those for operations

3.
During the active phase of an operation, which runs from
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:

These exercise common costs shall be composed of,
2.
incremental costs for deployable or fixed headquarters
firstly,
incremental costs incurred by EU recourse to
and, secondly,
NATO common assets and capabilities when made available
for an exercise.

(a)

the common costs listed in Annex III-A;

3.

Exercise common costs shall not include costs related to:

(b) the common costs listed in Annex III-B, when the Council

(a) capital acquisitions,

including those related to buildings,

so decides;

infrastructure and equipment;

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(b) the planning and preparatory phase of exercises;

2.

The draft shall include:

(c)

transport, barracks and lodging for forces.

(a)

the appropriations deemed necessary to cover the common
costs incurred in preparation for, or further to, operations;

Article 17

Reference amount

this operation. The administrator

Any joint action by which the Council decides that the Union
will conduct a military operation and any joint action or
decision by which the Council decides to extend a Union
operation shall contain a reference amount for the common
costs of
shall, with the
support in particular of the Union military staff and, if he/she
is in post,
the operation commander, evaluate the amount
judged necessary to cover the common costs of the operation
for the planned period. The administrator shall propose this
amount
to the Council bodies
responsible for examining the draft joint action or decision.
The Special Committee shall at
the same time be kept
informed by the administrator of the proposal made.

through the Presidency

CHAPTER 6

BUDGET

Article 18

Budgetary principles

The budget, drawn up in euro, is the act which for each
1.
financial year lays down and authorises all the revenue and
expenditure
administered by
ATHENA.

to common costs

relating

(b) the appropriations deemed necessary to cover the operation­
for ongoing or planned operations,
al common costs
including, where appropriate, to reimburse common costs
which have been prefinanced by a State or third party;

(c) a forecast of the revenue needed to cover expenditure.

3.
The commitment and payment appropriations shall be
classified in titles and chapters grouping expenditure together
by type or purpose, subdivided as necessary into articles.
Detailed comments by chapter or article shall be included in
the draft budget. One specific title shall be dedicated to each
operation. One specific title shall be the general part of the
budget and shall
incurred in
preparation for, or further to, operations.

include the common costs

Each title may include a chapter entitled ‘provisional
4.
appropriations’. These appropriations shall be entered where
there is uncertainty, based on serious grounds, about
the
amount of appropriations needed or the scope for implemen­
ting the appropriations entered.

5.

Revenue shall consist of:

All expenditure shall be linked to a specific operation,

2.
except where appropriate for the costs listed in Annex I.

(a) contributions payable by the participating and contributing
Member States and, where appropriate, by contributing
third States;

3.
The appropriations entered in the budget are authorised
for the duration of a financial year which begins on 1 January
and ends on 31 December of the same year.

4.

Budget revenue and expenditure must balance.

5.
No revenue or expenditure relating to common costs may
be implemented other than by allocation to a heading in the
budget and within the limit of the appropriations entered there.

Article 19

Establishment and adoption of the annual budget

1.
Each year the administrator shall draw up a draft budget
for the following financial year, with the assistance of each
the ‘operational common costs’
operation commander
section. The administrator shall propose the draft budget to
the Special Committee by 31 October at the latest.

for

(b) miscellaneous revenue, subdivided by title, which includes
interest received, revenue from sales and the budget outturn
it has been
financial year,
from the previous
determined by the Special Committee.

after

The Special Committee shall approve the draft budget by
the approved

6.
31 December. The administrator shall adopt
budget and notify the participating and contributing States.

Article 20

Amending budgets

In the case of unavoidable, exceptional or unforeseen
1.
in particular when an operation arises during
circumstances,
shall
the course of
the financial year,
the draft amending
propose a draft amending budget.
budget substantially exceeds the reference amount
the
operation concerned, the Special Committee may request the
Council to approve it.

the administrator
If

for

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The draft amending budget shall be drawn up, proposed,
2.
approved and adopted and notification given in accordance
with the same procedure as the annual budget. However,
is linked to the launch of a
when the amending budget
shall be accompanied by a
it
Union military operation,
detailed financial statement on the common costs anticipated
for the whole of the operation. The Special Committee shall
discuss it taking account of its urgency.

The administrator shall submit proposals for the carrying
3.
over of appropriations from the preceding financial year to the
Special Committee by 15 February. These proposals shall be
deemed approved unless
the Special Committee decides
otherwise by 15 March.

Article 23

Anticipated implementation

Article 21

Transfers

Once the annual budget has been approved, appropriations may
be used to cover commitments and payments insofar as oper­
ationally necessary.

The administrator, where appropriate on the basis of a
1.
proposal by the operation commander, may make transfers of
appropriations. The administrator
inform the Special
Committee of his/her intention, insofar as the urgency of the
situation permits, at least one week in advance. However, the
prior approval of the Special Committee shall be required when:

shall

(a)

the planned transfer will amend the total of the appro­
priations provided for an operation;

or

(b) the planned transfers between chapters during the financial
the appropriations entered in the
year exceed 10 % of
chapter from which the appropriations are being drawn,
as appearing in the adopted budget for the financial year
on the date when the proposal for the transfer in question is
made.

2. When he/she deems this to be necessary for the proper
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,
in the ‘operational
between articles and between chapters
common costs’ section of the budget. He/she shall inform the
administrator and the Special Committee thereof.

Article 22

Carryover of appropriations

In principle,

the appropriations intended to cover the
1.
common costs incurred in preparation for, or
to,
operations, which have not been committed are cancelled at
the end of the financial year.

further

2.
Appropriations intended to cover the cost of storing
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
operational common costs may be carried over if
they are
necessary for an operation which has not been fully wound up.

CHAPTER 7

CONTRIBUTIONS AND REIMBURSEMENTS

Article 24

Determination of contributions

Payment appropriations

the common costs
1.
incurred in preparation for, or further to, operations which
are not covered by miscellaneous revenue shall be financed by
contributions from the participating Member States.

to cover

2.
Payment appropriations to cover the operational common
costs of an operation shall be covered by contributions from
the Member States and third States contributing to the
operation.

3.
The contributions payable by the contributing Member
States for an operation shall be equal to the amount of the
payment appropriations entered in the budget and intended
to cover the operational common costs of
that operation,
minus the amounts of the contributions payable for the same
operation by contributing third States pursuant to Article 12.

from whom a

The breakdown of contributions between the Member
4.
States
required shall be
contribution is
determined in accordance with the gross national product
scale as specified in Article 28(3) of the Treaty on European
Union and
in accordance with the Council Decision
2000/597/EC, Euratom of 29 September 2000 on the system
of the European Communities' own resources (1), or any other
Council decision which may replace it.

5.
The data for the calculation of contributions shall be those
set out in the ‘GNI own resources’ column in the ‘Summary of
financing of the general budget by type of own resource and by
Member State’ table appended to the latest budget adopted by
the European Communities. The contribution of each Member
State from whom a contribution is due shall be proportional to
the share of Gross National Income (GNI) of that Member State
in the total GNI aggregate of the Member States from whom a
contribution is due.

(1) OJ L 253, 7.10.2000, p. 42.

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Article 25

(a) either pay contributions to ATHENA in anticipation;

Schedule for payment of contributions

1. When the Council has adopted a reference amount for a
Union military operation, the contributing Member States, shall
pay their contributions at the level of 30 % of the reference
amount, unless the Council decides on a higher percentage.

The Special Committee, on the basis of a proposal by the
2.
administrator, may decide that additional contributions will be
called before the adoption of an amending budget
for the
operation. The Special Committee may decide to refer the
matter to the competent preparatory bodies at the Council.

3. When the appropriations intended to cover the operation­
al common costs of the operation have been entered in the
budget, the Member States shall pay the balance of the contri­
butions which they owe for that operation in application of
Article 24 after deduction of the contributions already called
from them for the same operation in the same financial year.
However, when the operation is planned to last more than six
months, the balance of contributions shall be paid in half-yearly
instalments. In such a case, the first instalment shall be paid
within two months of
the
second instalment shall be paid by a deadline to be set by
the Special Committee acting on a proposal from the adminis­
trator,
taking into account operational needs. The Special
Committee may depart from these provisions.

the launching of

the operation;

4. When a reference amount or a budget has been adopted,
the administrator shall send the corresponding calls for contri­
butions by letter to the national administrations whose details
have been communicated to him/her.

5. Without prejudice to the other provisions in this Decision,
the contributions shall be paid within 30 days following
despatch of the relevant call for contributions.

Each contributing State shall pay the bank charges relating

6.
to the payment of its own contribution.

The administrator shall acknowledge receipt of contri­

7.
butions.

(b) or, when the Council decides to conduct an EU Military
Rapid Response operation to the financing of which they
contribute, pay their contributions to the common costs of
that operation within five days following despatch of the
call at the level of the reference amount, unless the Council
decides otherwise.

chosen to pay contributions

For the purpose referred to above, the Special Committee,
3.
composed of one representative of each of the Member States
which have
in anticipation
(hereafter anticipating Member States), shall establish provisional
appropriations in a specific title in the budget. These provisional
appropriations shall be covered by contributions payable by the
anticipating Member States within 90 days following despatch
of the call for these contributions.

4. Without prejudice to Article 25(3), the contributions due
by an anticipating Member State for a Rapid Response
operation, up to the level of the contribution it has paid to
the provisional appropriations referred to in paragraph 3 of this
Article, shall be payable within 90 days following despatch of
the call. A similar amount may be made available to the
operation commander from the contributions paid in antici­
pation.

Notwithstanding Article 21,

5.
appro­
priations referred to under paragraph 3 of this Article which
are used for an operation shall be replenished within 90 days
following despatch of the call.

any provisional

6. Without prejudice
to paragraph 1, any anticipating
Member State may in specific circumstances authorise the
administrator to use its contribution paid in anticipation to
cover its contribution to an operation in which it participates,
other than a Rapid Response operation. The contribution paid
in anticipation shall be replenished by the Member State
concerned within 90 days following despatch of the call.

Article 26

Early financing

7. Where funds are required for an operation, other than a
Rapid Response operation, before sufficient contributions to
that operation have been received:

1.
In the case of an EU Military Rapid Response operation,
contributions shall be due by contributing Member States at the
level
to
Article 25(3), payments shall be made as defined below.

amount. Without

prejudice

reference

the

of

For the purpose of the early financing of EU Military
the participating Member States

2.
Rapid Response operations,
shall:

(a) contributions paid in anticipation by Member States which
contribute to financing that operation after approval by the
anticipating Member States, may be used up to 75 % of
their amount to cover contributions due to that operation.
The contributions paid in anticipation shall be replenished
by the anticipating Member States within 90 days following
despatch of the call;

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(b) in the case referred to in subparagraph a), contributions due
for the operation under Article 25(1) from Member States
that had not contributed in anticipation shall be paid, after
approval by the Member States concerned, within five days
following despatch of the call by the administrator.

The Special Committee, in its decision, may authorise the
2.
operation commander to enter into contracts on behalf of the
Member States participating in an operation, for the acquisition
of the supplies described. It shall then decide that ATHENA will
collect the necessary funds from the Member States in advance
to honour the contracts entered into.

Notwithstanding Article 32(3), the operation commander

8.
may commit and pay the amounts made available to him.

Any Member State may reverse its option by notifying the

9.
administrator at least three months in advance.

Article 27

Reimbursement of prefinancing

1.
A Member State, a third State or, as appropriate, an inter­
national organisation which has been authorised by the Council
to prefinance a part of the common costs of an operation may
from ATHENA by making a request
obtain reimbursement
accompanied by the necessary supporting documents and
addressed to the administrator at the latest two months after
the date of completion of the operation concerned.

2.
No request for reimbursement may be honoured if it has
not been approved by the operation commander and by the
administrator.

If a request for reimbursement presented by a contributing
it may be deducted from the next call for

3.
State is approved,
contributions addressed to that State by the administrator.

4.
If no call for contributions is anticipated when the request
for reimbursement
the approved request
is approved, or if
would exceed the anticipated contribution, the administrator
shall make payment of the amount to be reimbursed within
30 days, taking account of ATHENA's cash flow and of what
is needed to finance the common costs of
the operation
concerned.

Reimbursement shall be due in accordance with this

5.
Decision even if the operation is cancelled.

Article 28

Management by ATHENA of expenditure not included in
common costs

1.
The Special Committee, on the basis of a proposal by the
administrator or a Member State, may decide that the adminis­
trative management of certain expenditure in relation to an
operation, particularly in the area of manpower support/­
messing and laundry, while remaining the responsibility of the
Member State which it concerns,
should be entrusted to
ATHENA.

ATHENA shall keep accounts of the expenditure borne by
3.
each Member State the management of which has been
entrusted to it. Each month it shall send each Member State a
statement of the expenditure borne by it and incurred by it or
by its staff during the preceding month, and shall call for the
necessary funds to pay for this expenditure. The Member States
shall pay ATHENA the funds required within 30 days following
despatch of the call for funds.

Article 29

Interest on late payment

fulfil

If a State does not

its financial obligations,

the
1.
Community rules on interest on late payment determined by
Article 71 of Council Regulation (EC, Euratom) No 1605/2002
of 25 June 2002 on the Financial Regulation applicable to the
general budget of the European Communities (1) in relation to
the payment of contributions to the Community budget shall be
applicable by analogy.

2. When payment is late by no more than ten days, no
interest shall be charged. When payment is late by more than
ten days, interests shall be charged for the entire delay.

CHAPTER 8

IMPLEMENTATION OF EXPENDITURE

Article 30

Principles

1.
ATHENA's appropriations shall be used in accordance
with the principles of sound financial management, that is in
accordance with the principles of economy, effectiveness and
efficiency.

sound financial management

Authorising officers shall be responsible for implementing
2.
ATHENA's revenue or expenditure in accordance with the prin­
ciples of
the
requirements of legality and regularity are complied with. The
legal
authorising
commitments, clear and authorise expenditure and carry out
actions prior to this implementation of appropriations. An
authorising officer may delegate his/her duties by a decision
determining:

to ensure that

shall make

budgetary

officers

and

(a) staff at an appropriate level for such delegation;

(1) OJ L 248, 16.9.2002, p. 1.

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(b) the extent of the conferred powers;

(c)

the scope for beneficiaries to subdelegate their powers.

The sums required for the implementation of expenditure
2.
on an operation shall be transferred by the administrator from
ATHENA's bank account to the operation commander, upon
his/her request,
into the bank account opened on behalf of
ATHENA, of which the operation commander has provided
the details.

The implementation of appropriations according to the
3.
principle of the segregation of the authorising officer and the
accounting officer shall be ensured. The duties of authorising
officer and accounting officer shall be mutually incompatible.
Any payment made on funds administered by ATHENA shall
require the joint signature of an authorising officer and an
accounting officer.

4. Without prejudice to this Decision, when the implemen­
tation of common expenditure is entrusted to a Member State, a
Community institution or, as appropriate, an international
organisation, that State, institution or organisation shall apply
the rules applicable to the implementation of its own expen­
diture. When the administrator implements expenditure directly,
it shall comply with the rules applicable to the implementation
of the ‘Council’ section of the general budget of the European
Communities.

However the administrator may provide the Presidency
5.
to the Council or the Special
with elements for proposal
Committee on rules for the implementation of common expen­
diture.

The Special Committee may approve rules for the im­
from

6.
plementation of common expenditure which depart
paragraph 4.

Article 31

Common costs incurred in preparation for, or further to,
operations

The administrator shall perform the duties of authorising officer
for
incurred in
preparation for, or further to, operations.

common costs

covering the

expenditure

Article 32

Operational common costs

1.
The operation commander shall carry out the duties of
authorising officer for expenditure covering the operational
common costs of the operation he/she commands. However,
the administrator shall carry out
the duties of authorising
officer for expenditure covering the operational common costs
incurred during the preparatory phase of a specific operation,
which are implemented directly by ATHENA, or related to the
operation after the end of its active phase.

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/her area of
competence, to commit and pay expenses for the operation
concerned up to 30 % of the reference amount, unless the
Council
Special
higher
Committee, on the basis of a proposal from the administrator,
may decide that additional expenditure may be committed and
paid. The Special Committee may decide to refer the question to
the competent preparatory bodies at the Council through the
Presidency. This derogation shall no longer apply from the date
of adoption of a budget for the operation concerned.

percentage. The

should

set

a

4.
During the period prior to the adoption of a budget for an
operation, the administrator and the operation commander or
to the Special Committee
his/her representative shall report
every month, each reporting on the matters concerning
him/her,
as
common costs for that operation. The Special Committee, on
the basis of a proposal by the administrator, the operation
commander or a Member State, may issue directives on the
implementation of expenditure during this period.

expenses which are

regards

eligible

the

as

5.
By way of derogation from Article 18(5), in the case of
imminent danger to the lives of personnel involved in a Union
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/she shall inform the administrator and the Special
Committee as soon as possible. In such a case, the administrator
shall,
liaising with the operation commander, propose the
transfers needed to finance this unexpected expenditure. If it
is not possible to ensure sufficient funding for such expenditure
by means of a transfer,
the administrator shall propose an
amending budget.

CHAPTER 9

FINAL DESTINATION OF EQUIPMENT AND INFRASTRUCTURE
FINANCED IN COMMON

Article 33

commanded,

the operation commander

1. With a view to winding up the operation which he/she
has
shall act as
necessary to find a final destination for the equipment and
infrastructure acquired in common for that operation. He/she
shall propose to the Special Committee the relevant rate of
depreciation as necessary.

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The administrator shall manage the equipment and infra­
2.
structure remaining after the end of the active phase of the
operation, with a view if necessary to finding its final desti­
nation. He/she shall propose to the Special Committee the
relevant rate of depreciation as necessary.

The depreciation rate for equipment,

3.
infrastructure and
other assets shall be approved by the Special Committee at
the earliest time possible.

4.
The final destination of equipment and infrastructure
financed in common shall be approved by the Special
Committee,
and
into account operational needs
financial criteria. The final destination may be as follows:

taking

(a)

in the case of infrastructure, be sold or transferred through
ATHENA to the host country, a Member State or a third
party;

(b) in the case of equipment, be sold through ATHENA to a
Member State, the host country or a third party, or be
stored and maintained by ATHENA, a Member State or a
third party.

Equipment and infrastructure shall be sold to a contri­
5.
buting State,
their
market value, or, where no market value can be determined,
taking account of the relevant rate of depreciation.

the host country or a third party for

6.
Sale or transfer to the host country or a third party shall
be in accordance with the security rules in force, particularly
within the Council, the contributing States or NATO, as appro­
priate.

7. When it is decided that ATHENA shall retain equipment
acquired for an operation, the contributing Member States may
ask for financial compensation from the other participating
Member States. The Special Committee, composed of the repre­
sentatives of all the participating Member States, shall take the
appropriate decisions on the basis of a proposal
from the
administrator.

Article 35

Accounting for operational common costs

The operation commander shall keep accounts of
transfers
received from ATHENA, of expenditure he/she has committed
and of payments made, as well as an inventory of the movable
property financed by the ATHENA budget and used for the
operation which he/she commands.

Article 36

Consolidated accounts

1.
The accounting officer shall keep the accounts of contri­
butions called for and transfers made. He/she shall also draw up
the accounts for the common costs incurred in preparation for,
or further to, operations, and for operational expenditure im­
plemented under the direct responsibility of the administrator.

for ATHENA's

The accounting officer shall draw up the consolidated
2.
accounts
and expenditure. Each
revenue
operation commander shall send him/her the accounts for the
expenditure he/she has committed and the payments he/she has
made, as well as for the prefinancing he/she has approved to
cover the operational common costs of the operation which
he/she commands.

CHAPTER 11

AUDIT AND PRESENTATION OF ACCOUNTS

Article 37

Regular reports to the Special Committee

the administrator shall present

Every three months,
to the
Special Committee a report on the implementation of revenue
and expenditure during the preceding three months and since
the beginning of the financial year. To this end, every operation
commander shall provide the administrator in good time with a
report on expenditure relating to the operational common costs
of the operation which he/she commands.

CHAPTER 10

ACCOUNTING AND INVENTORY

Article 34

Principles

When the implementation of common expenditure has been
entrusted to a Member State, a Community institution or, as
appropriate, an international organisation, that State, institution
or organisation shall apply the rules which are applicable to
accounting for its own expenditure and its own inventory.

Article 38

Conditions for the exercise of controls

‘Secret UE’

The persons responsible for auditing ATHENA's income
1.
and expenditure must, before carrying out
their task, have
received clearance for access to classified information up to at
level held by the Council, or equivalent
least
clearance from a Member State or NATO, as appropriate.
Those persons shall ensure that they respect the confidentiality
of the 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.

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The persons responsible for auditing ATHENA's income
2.
and expenditure shall have access without delay and without
giving prior notice to the documents and to the contents of all
data supports relating to that income and expenditure, and to
the premises where those documents and supports are kept.
They may make copies. The persons involved in implementing
ATHENA's income and expenditure shall give the administrator
and the persons responsible for the audit of that income and
expenditure the necessary assistance in performing their task.

Article 39

External auditing of the accounts

1. When the implementation of ATHENA's expenditure has
been entrusted to a Member State, a Community institution or
an international organisation, that State, institution or organis­
ation shall apply the rules which apply to the auditing of its
own expenditure.

However,

2.
the administrator or persons appointed by
him/her may at any time carry out an audit of the common
costs of ATHENA incurred in preparation for, or further to,
operations, or the operational common costs of an operation.
Furthermore, the Special Committee, on the basis of a proposal
by the administrator or a Member State, may at any time
appoint external auditors, whose tasks and conditions of
employment it shall determine.

the following year
renewable once,

3. With a view to external audits, a six-member college of
auditors shall be established. Each year, the Special Committee
two
shall appoint as of 1 January of
members
from
for a three-year period,
candidates proposed by the Member States. The Special
Committee may extend a member's mandate by up to six
months. The candidates must be members of a national audit
body in a Member State and offer adequate guarantees of
security and independence. They must be available to carry
out tasks on behalf of ATHENA as needed. In carrying out
these tasks:

(a)

the members of the college shall continue to be paid by
their audit body of origin; ATHENA shall bear their mission
expenses in accordance with the rules applicable to officials
of
the European Communities of an equivalent grade.
Candidates must be members of the highest national audit
body of a Member State, or recommended by that body,
and must offer sufficient guarantees of security and inde­
pendence;

(b) they shall neither request nor receive instructions other than
from the Special Committee; within its audit mandate the
College of Auditors and its members shall be completely
independent and solely responsible for the conduct of the
external audit;

(c)

they shall only report on their
Committee;

task to the Special

that

expenditure

(d) they shall check during the financial year as well as ex post,
through controls on the spot as well as on supporting
documents,
financed or pre-financed
through ATHENA is implemented in accordance with the
legislation applicable and the principles of sound financial
in accordance with the principles of
management,
economy, effectiveness and efficiency, and that
internal
controls are adequate.

i.e.

the College of auditors shall elect

Each year,
to change or
extend its chairman from amongst its members. It shall adopt
the rules applicable to audits carried out by its members in
standards. The
accordance with the highest
College of Auditors shall approve the audit reports drawn up
by its members before their transmission to the administrator
and to the Special Committee.

international

The Special Committee may decide on a case-by-case basis

4.
and upon specific motivations to use other external bodies.

5.
The cost of the audits carried out by auditors acting on
behalf of ATHENA shall be considered as a common cost to be
borne by ATHENA.

Article 40

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
the ATHENA
Council shall appoint an internal auditor of
mechanism, and at
for a
internal auditors must
period of three years, renewable once;
have the necessary professional qualifications and offer sufficient
guarantees of security and independence.

least one deputy internal auditor,

2.
The internal auditor shall report to the administrator on
dealing with risks, by issuing independent opinions on the
quality of management and control systems and by issuing
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
of departments in implementing policies and reaching objectives
by reference to the risks associated with them.

The internal auditor

3.
shall perform his duties on all
departments involved in the collection of ATHENA's revenue
financed through
the
or
ATHENA.

implementation of

expenditure

The internal auditor shall perform one or more audits
4.
during the financial year as appropriate. He/she shall report to
the administrator and inform the operation commander of
his/her
operation
commander and the administrator shall ensure that action is
taken on recommendations resulting from audits.

recommendations.

findings

The

and

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The administrator shall submit a report each year to the
5.
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.

have been approved in the budget for the following financial
year, as revenue or expenditure depending on the circumstances,
by means of an amending budget.

Furthermore, each operation commander shall give the
6.
full access to the operation which he/she
internal auditor
commands. The internal auditor shall check that the financial
and budgetary systems and procedures function correctly, and
shall ensure that robust and effective internal audit systems are
in operation. The internal auditor may not be either an
authorising officer or accounting officer; he/she may not take
part in the preparation of financial statements.

The proceedings and reports of the internal auditor shall
7.
be made available to the College of Auditors along with all
supporting documents relating thereto.

Article 41

Annual presentation of accounts

Each operation commander

1.
shall provide ATHENA's
the
accounting officer by 31 March following the end of
financial year, or within four months following the end of
the operation which he/she commands, whichever
the
earlier, with the necessary information to establish the annual
accounts for common costs, the annual accounts for expen­
to Article 28
diture pre-financed and reimbursed pursuant
and the annual activity report.

is

The administrator, with the assistance of the accounting
2.
officer and each operation commander, shall establish and
provide to the Special Committee and the College of auditors,
by 30 April following the end of the financial year, the provi­
sional annual accounts and the annual activity report.

accounting officer

The Special Committee shall be provided by 31 July
3.
the financial year, by the College of
following the end of
Auditors with an annual audit report and by the administrator,
and each operation
assisted by
the
commander, with ATHENA's
accounts. The
Special Committee shall examine by 30 September following
the end of the financial year the annual accounts in the light
of the College's audit report, with a view to granting a discharge
to the administrator, the accounting officer and each operation
commander.

annual

final

4.
All accounts and inventories shall be retained, each at
his/her level, by the accounting officer and each operation
commander
five years from the date on
which the corresponding discharge was granted.

for a period of

5.
The Special Committee shall decide to enter the balance of
the budget outturn for a financial year for which the accounts

6.
That part of the balance of the budget outturn for a
financial year which comes from the implementation of appro­
priations
incurred in
preparation for, or further to, operations, shall be entered
against
from participating Member
States.

the next contributions

intended to cover

common costs

7.
That part of the balance of the budget outturn which
comes from the implementation of appropriations intended to
cover the operational common costs of a given operation shall
be entered against the next contributions from the Member
States which have contributed to that operation.

If reimbursement cannot be done by deduction from the
the budget

8.
contributions due to ATHENA,
outturn shall be repaid to the Member States concerned.

the balance of

9.
Each Member State participating in an operation shall
provide on a voluntary basis information by 31 March each
to the administrator where appropriate through the
year
operation commander, on the
it has
incurred for the operation during the previous financial year.
This information shall be broken down to show the main items
of expenditure. The administrator shall compile this information
in order to provide the Special Committee with an overview of
the incremental costs of the operation.

incremental

costs

Article 42

Presentation of the accounts of an operation

1. When an operation is complete, the Special Committee
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
submit to the Special Committee the management accounts and
the balance sheet for that operation, at least up to the date on
which it was completed, and,
if possible, up to the date on
which it was wound up. The deadline imposed on the admin­
istrator may not be less than four months from the date on
which the operation was completed.

2.
If the management accounts and balance sheet cannot,
within the given deadline, include the revenue and expenditure
connected with the winding up of that operation, then that
revenue
annual
appear
shall
expenditure
the
management account and balance sheet
for ATHENA and
shall be examined by the Special Committee in connection
with the annual presentation of accounts.

and

in

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The Special Committee shall approve the management
3.
account and balance sheet for the operation which have been
submitted to it. It shall grant a discharge to the administrator,
the accounting officer and each operation commander for the
operation in question.

If reimbursement cannot be done by deduction from the
the budget

4.
contributions due to ATHENA,
outturn shall be repaid to the Member States concerned.

the balance of

CHAPTER 12

LEGAL LIABILITY

Article 43

1.
The conditions governing the disciplinary or criminal
liability of the operation commander, the administrator and
other staff made available in particular by the Community insti­
tutions or Member States in the event of misconduct or
negligence in the implementation of
shall be
arrangements
governed by the Staff Regulations or
applicable to them.
its own
initiative or at the request of a contributing State bring a civil
action against the abovementioned staff.

In addition, ATHENA may at

the budget
the

2.
the
In no case may the European Communities or
Secretary-General of the Council be held liable by a contributing
State as a result of the performance of their duties by the
administrator, the accounting officer or the staff assigned to
them.

3.
The contractual liability which may arise from contracts
concluded in the context of implementation of the budget shall
be covered through ATHENA by the contributing States. It shall
be governed by the law applicable to the contracts in question.

force headquarters

In the case of non-contractual liability, any damage caused
4.
by
and
the operation headquarters,
component headquarters of the crisis structure, the composition
of which shall be approved by the operation commander, or by
their staff in the course of their duties shall be covered through
ATHENA by the contributing States,
in accordance with the
general principles common to the laws of the Member States
and the Staff Regulations of the forces, applicable in the theatre
of operations.

the
In no case may the European Communities or
5.
Member States be held liable by a contributing State for
contracts concluded in the framework of budget implemen­
tation or for damage caused by the units and departments of
the crisis structure, the composition of which shall be approved
by the operation commander, or by their staff in the course of
their duties.

Article 44

Review and revision

All or part of the present Decision, including its Annexes, shall
be reviewed, if necessary, at the request of a Member State or
following each operation. It shall be revised at least every three
years. In the course of review or revision, all experts relevant to
the proceedings,
including in ATHENA's management bodies,
may be called upon.

Article 45

Final provisions

Decision 2007/384/CFSP is hereby repealed.

Article 46

Taking of effect

This Decision shall take effect on the date of its adoption.

Article 47

Publication
This Decision shall be published in the Official Journal of the
European Union.

Done at Brussels, 18 December 2008.

For the Council
The President

M. BARNIER

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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 articles showing the operation to which they are most related.

1. Mission expenditure incurred by the operation commander and his/her staff for submitting an operation's accounts to

the Special Committee.

2. Indemnities for damages and costs resulting from claims and 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.

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 forces with a view to a specific Union military operation: transport, accommodation, use of
operational communications tools, recruitment of local civilian personnel for the execution of the mission, e.g. inter­
preters and drivers.

Medical services: the cost of emergency medical evacuations (Medevac) of persons taking part in exploratory missions and
preparations by military forces with a view to a specific Union military operation, when medical treatment cannot be
provided in theatre.

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ANNEX III

III-A

OPERATIONAL COMMON COSTS RELATIVE TO THE ACTIVE PHASE OF OPERATIONS ALWAYS BORNE
BY ATHENA

For any Union 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 servicing elements
approved in the operation plan (OPLAN).

(b) Operation Headquarters (OHQ):

static,

out-of-area

the
the
commander, which is responsible for building up,
sustaining and recovering an EU force.

headquarters

of

operation
launching,

The definition of common costs applicable to an OHQ for an
operation shall also be applicable to the General Secretariat of
the Council and ATHENA insofar 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 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:

(b) Administration:

transport to and from the theatre of operations to deploy,
costs
sustain and recover
incurred by the OHQ necessary to an operation.

and CCHQs;

transport

FHQs

additional office and accommodation equipment, contractual
services and utilities, maintenance costs of the HQ buildings.

(c) Civilian personnel recruited specifically in
the eligible HQs for the requirements of
the operation:

civilian personnel working in the European Union, international
and local personnel hired in theatre needed for the conduct of
the operation over
the normal operational
requirements (including any overtime compensation payments);

and above

(d) 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);

(e) Transportation/travel (excluding ‘per diem’
costs) within the operations area of HQs:

expenditure related to vehicle transportation 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 ad­
ditional vehicles; costs of official journeys between the opera­
tional
location and Brussels and/or EU-organised meetings;
third-party insurance costs imposed by some countries upon
international organisations
in their
territory.

conducting operations

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(f) Barracks and lodging/infrastructure:

expenditure for acquisition, rental or refurbishing of required
HQ facilities in theatre (rental of buildings, shelters, tents),
if
required;

(g) 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;

(h) Representation and hospitality:

representational costs; costs at HQ level necessary for the
conduct of an operation.

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:

(b) Identification marking:

(c) Medical services:

roads,

expenditure absolutely needed for the force as a whole to fulfil
its mission (jointly used airport,
railway, harbours, main
logistical
including points of disembarkation and
forward assembly areas; water 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).

‘European Union’
identity cards,
specific identification marks,
badges, medals,
flags in European Union colours or other
Force or HQ identification marking (excluding clothes, hats or
uniforms);

emergency medical evacuations
(Medevac). Role 2 and 3
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 European Union recourse to NATO common assets and capabilities made available for
an EU-led operation.

The cost for the European Union 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 European 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, an EU institution, a third State or an international
organisation pursuant to an arrangement referred to in Article 11. Reimbursements by a State, an EU institution or
an international organisation based on such an arrangement.

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III-B

OPERATIONAL COMMON COSTS RELATING TO THE ACTIVE PHASE OF A SPECIFIC OPERATION, BORNE
BY ATHENA WHEN THE COUNCIL SO DECIDES

Transport costs:

transport
support and recover the forces necessary for the operation.

to and from the theatre of operations to deploy,

Multinational task force headquarters:

the multinational headquarters of EU task forces deployed in the
area of operation.

OPERATIONAL COMMON COSTS BORNE BY ATHENA WHEN REQUESTED BY THE OPERATION
COMMANDER AND APPROVED BY THE SPECIAL COMMITTEE

III-C

(a) Barracks and lodging/infrastructure:

(b) Essential additional equipment:

(c) Medical services:

(d) Acquisition of information:

(e) Other critical theatre-level capabilities:

expenditure for acquisition, rental or refurbishing of premises in
theatre (buildings, shelters, tents), as necessary for the forces
deployed for the operation.

the operation of
the rental or purchase in the course of
unforeseen specific equipment essential
for the execution of
the operation, insofar as the purchased equipment is not repa­
triated at the end of the mission.

Role 2 facilities in theatre, other than those mentioned in Annex
III-A.

acquisition of information (satellite images; theatre-level
intel­
ligence, reconnaissance and surveillance (ISR), including Air-to-
Ground Surveillance (AGSR); human intelligence).

demining if needed for the operation, chemical, biological, radi­
ological and nuclear (CBRN) protection; storage and destruction
of weapons and ammunitions collected within the area of
operation.

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.