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Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSP

Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSP

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to Council Decision (CFSP) 2015/1835 of 12 October 2015 defining the statute, seat and operational rules of the European Defence Agency(1), and in particular Article 18 thereof,

Whereas:

  1. On 18 September 2007, the Council adopted Decision 2007/643/CFSP(2) on the financial rules of the European Defence Agency and on the procurement rules and rules on financial contributions from the operational budget of the European Defence Agency.

  2. Following the adoption of Decision (CFSP) 2015/1835, it is necessary to repeal Decision 2007/643/CFSP and establish new financial rules for the European Defence Agency,

HAS ADOPTED THIS DECISION:

TITLE I SUBJECT MATTER AND DEFINITIONS

Article 1 Subject matter

This decision lays down the essential financial rules of the European Defence Agency (hereinafter referred to as ‘the Agency’).

Article 2 Definitions

For the purposes of this Decision, the following definitions apply:

  1. ‘participating Member State’ means a Member State which participates in the Agency;

  2. ‘contributing Member States’ means the participating Member States which contribute to a particular project or programme of the Agency;

  3. ‘general budget’ means the general budget established in accordance with Article 13 of Decision (CFSP) 2015/1835;

  4. ‘additional revenue’ refers to additional revenue, the content of which is established in Article 15 of Decision (CFSP) 2015/1835;

  5. ‘Authorising Officer’ is the Agency's Chief Executive who exercises the powers defined in Article 10(5) of Decision (CFSP) 2015/1835;

  6. ‘budget’ means the instrument which, for each financial year, forecasts and authorises all revenue and expenditure considered necessary for the Agency;

  7. ‘control’ means any measure taken to provide reasonable assurance regarding the effectiveness, efficiency and economy of operations, the reliability of reporting, the safeguarding of assets and information, the prevention, detection and correction of fraud and irregularities and their follow-up, and the adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned. Controls may involve various checks, as well as the implementation of any policies and procedures to achieve the objectives described in the first sentence;

  8. ‘check’ means the verification of a specific aspect of a revenue or expenditure operation.

TITLE II AGENCY'S BUDGET

Article 3 Agency's budget

CHAPTER 1 Budgetary principles

Article 4 Respect for budgetary principles

Article 5 Principles of unity and of budgetary accuracy

Article 6 Principle of annuality

Article 7 Principle of equilibrium

Article 8 Principle of unit of account

Article 9 Principle of universality

Article 10 Principle of specification

Article 11 Principle of sound financial management

Article 12 Internal control of budget implementation

Article 13 Principle of transparency

TITLE III PROVISIONS APPLICABLE TO THE GENERAL BUDGET

CHAPTER 1 Financial planning

Article 14 The general budget

Article 15 Amending budget

CHAPTER 2 Financial actors and budget implementation in accordance with the principle of sound financial management

Article 16 Powers and duties of the Authorising Officer

Article 17 Ex ante controls

Article 18 Ex post controls

Article 19 Annual reporting

Article 20 Financial statement

Article 21 Budgetary implementation report

Article 22 Protection of the financial interests of the Agency

Article 23 Accounting officer

Article 24 Liability of the financial actors

Article 25 Conflict of interests

Article 26 Segregation of duties

CHAPTER 3 Internal audit

Article 27 Appointment, powers and duties of the internal auditor

Article 28 Independence of the internal auditor

CHAPTER 4 Revenue and expenditure operations

Article 29 Implementation of revenue

Article 30 Member States' contribution to the Agency's general budget

Article 31 Implementation of expenditure

Article 32 Time limits

CHAPTER 5 Implementation of the budget

Article 33 Procurement

Article 34 Joint procurement

Article 35 Experts

Article 36 Grants

Article 37 Prizes

Article 38 Indication of means of redress

CHAPTER 6 Accounting

Article 39 Rules governing the accounts

Article 40 Accounting principles

Article 41 Accounting system

Article 42 Inventories

CHAPTER 7 External audit and combating fraud

Article 43 External audit

Article 44 Annual audit and discharge of the Agency budget

Article 45 OLAF

TITLE IV SPECIFIC PROVISIONS APPLICABLE TO ADDITIONAL REVENUE

Article 46 Additional revenue

TITLE V SPECIFIC PROVISIONS APPLICABLE TO THE BUDGETS ASSOCIATED WITH AD HOC ACTIVITIES

Article 47 Management by the Agency of budgets associated with ad hoc activities

TITLE VI FINAL PROVISIONS

Article 48 Amendments

Article 49 Repeal of Decision 2007/643/CFSP

Article 50 Entry into force