Powers and duties of the Authorising Officer
1. The Chief Executive shall perform the duties of Authorising Officer. The Authorising Officer shall implement the general budget in accordance with these financial rules and the principle of sound financial management, under his own responsibility and within the limits of the authorised appropriations. The Authorising Officer shall be responsible for ensuring compliance with the requirements of legality and regularity.
2. The Chief Executive may delegate the powers of budget implementation to staff of the Agency, covered by Council Decision (EU) 2016/1351 ( 4 ) (hereinafter referred to as ‘the Staff Regulations of the Agency’), in accordance with the conditions laid down in these financial rules. Those so empowered may act only within the limits of the powers expressly conferred upon them.
3. Technical expertise tasks and administrative, preparatory or ancillary tasks not involving the exercise of public authority or the use of discretionary powers of judgement may be entrusted by contract to external entities or bodies.
4. The Chief Executive, having due regard to the risks associated with the management environment and the nature of the action financed, shall propose to the Steering Board and put in place the organisational structure and the internal control systems suited to the performance of his/her duties. The establishment of such structure and systems shall be supported by a risk analysis which takes into account their cost-effectiveness.
The Steering Board shall give its assent to decisions related to the organisational structure of the Agency.
The Chief Executive may establish an expertise and advice function designed to help him or her control the risks involved in his or her activities.
5. The Authorising Officer shall conserve the supporting documents relating to operations carried out for a period of five years from the date of the decision granting discharge to the Agency in respect of implementation of the general budget for the year concerned.
6. Article 31 of Decision (CFSP) 2015/1835 shall apply to the treatment of personal data.
Ex ante controls
1. Each operation shall be subject at least to an ex ante control based on a desk review of documents and on the available results of controls already carried out relating to the operational and financial aspects of the operation.
Ex ante controls shall comprise the initiation and the verification of an operation.
Initiation and verification of an operation shall be separate functions.
2. Initiation of an operation shall be understood as all the operations which are preparatory to the adoption of the acts implementing the Agency's budget.
3. Ex ante verification of an operation shall be understood as all the ex ante checks put in place by the Authorising Officer in order to verify the operational and financial aspects. For a given transaction, the verification shall be carried out by staff other than those who initiated the operation.
4. Ex ante controls shall verify the coherence among supporting documents requested and any other information available.
The extent in terms of frequency and intensity of the ex ante controls shall be determined by the Authorising Officer taking into account risk-based and cost-effectiveness considerations. In case of doubt, the Authorising Officer responsible for validating the relevant payment shall request complementary information or perform an on-the-spot control in order to obtain reasonable assurance as part of the ex ante control.
The purpose of the ex ante controls shall be to ascertain that:
(a)
the expenditure and revenue are in order and comply with the applicable provisions;
(b)
the principle of sound financial management set out in Article 11 has been applied.
For the purpose of controls, 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 to constitute a single operation.
Ex post controls
1. The Authorising Officer may put in place ex post controls to verify operations already approved following ex ante controls. Such controls may be organised on a sample basis according to risk.
The ex post controls may be carried out on the basis of documents, and where appropriate, on the spot.
2. The ex post controls shall be carried out by staff other than that responsible for the ex ante controls. The staff responsible for the ex post controls shall not be subordinate to the members of the staff responsible for the ex ante controls.
Staff responsible for controlling the management of financial operations shall have the necessary professional skills.
Annual reporting
The Chief Executive shall report annually to the Steering Board on the performance of his or her duties. For this purpose, the Chief Executive shall submit the annual accounts of the Agency respecting the time limits set out in Article 44.
The annual accounts of the Agency shall be composed of different sections, in particular:
(a)
the activity report, which shall describe major aspects of the financial year;
(b)
the financial statements;
(c)
the budget implementation report.
The final accounts shall be accompanied by a note drawn up by the accounting officer in which he or she declares that the annual accounts were prepared in accordance with the applicable accounting principles, rules and methods.
The final accounts shall contain financial and management information, including the results of controls, declaring that, except as otherwise specified in any reservations related to defined areas of revenue and expenditure, the Chief Executive has reasonable assurance that:
(a)
the information contained in the report presents a true and fair view;
(b)
the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management;
(c)
the control procedures put in place give the necessary assurance concerning the legality and regularity of the underlying transactions. The activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems, including an overall assessment of the costs and benefits of controls.
Financial statement
1. The financial statements shall be presented in euro and shall comprise:
(a)
the balance sheet and the statement of financial performance, which represent all assets and liabilities, the financial situation and the economic result at 31 December of the preceding year; they shall be presented in accordance with the accounting rules referred to in Article 39;
(b)
the cash-flow statement showing amounts collected and disbursed during the year and the final treasury position;
(c)
the statement of changes in net assets presenting an overview of the movements during the year in reserves and accumulated results.
2. The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the Agency's activities.
Budgetary implementation report
The budgetary implementation report of the Agency shall include the general budget, and budgets associated with ad hoc activities and additional revenue; and shall be presented in euro. The structure of the budgetary implementation report shall be the same as that of the budget itself.
It shall consist of:
(a)
a report which aggregates all budgetary operations for the year in terms of revenue and expenditure;
(b)
explanatory notes, which shall supplement and comment on the information given in the report.
Protection of the financial interests of the Agency
1. If a member of staff involved in the financial management and control of transactions considers that a decision he or she is required by his or her hierarchy to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform the Chief Executive in writing who shall also reply in writing. If the Chief Executive fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the Head of the Agency.
2. In the event of any illegal activity, fraud or corruption which may harm the interest of the Agency or of its members, the member of staff shall inform the authorities and bodies designated by the applicable legislation. The College of Auditors as well as any external auditors carrying out financial audits of the Agency shall inform the Authorising Officer of any suspected illegal activity, fraud or corruption which may harm the interest of the Agency or its members.
Accounting officer
1. The Steering Board shall appoint an accounting officer covered by the Staff Regulations of the Agency, who shall be totally independent in the performance of his or her duties within the Agency and responsible to the Steering Board. The accounting officer shall be responsible in the Agency for:
(a)
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
(b)
keeping, preparing and presenting the accounts in accordance with Chapter 6 of this Title and with Articles 19, 20 and 21;
(c)
implementing, in accordance with Chapter 6 of this Title, the accounting rules and the chart of accounts;
(d)
validating systems laid down by the Authorising Officer to supply or justify accounting information; in this respect, the accounting officer shall be empowered to verify compliance with validation criteria at any time;
(e)
treasury management.
2. The accounting officer shall obtain from the Authorising Officer all the information necessary for the production of accounts which give a true and fair view of the Agency's financial situation and of budgetary implementation. The Authorising Officer shall guarantee the reliability of that information.
3. Before the adoption of the accounts by the Chief Executive, the accounting officer shall sign them off, thereby certifying that he or she has a reasonable assurance that the accounts present a true and fair view of the financial situation of the Agency.
For the purpose of the first subparagraph, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules referred to in Article 39 and that all revenue and expenditure is entered in the accounts.
The authorising officer or his/her delegates shall remain fully responsible for the proper use of the funds they manage, the legality and regularity of the expenditure under their control and the completeness and accuracy of the information forwarded to the accounting officer.
The accounting officer shall be empowered to check the information received as well as to carry out any further checks he or she deems necessary in order to sign off the accounts.
The accounting officer shall make reservations, if necessary, explaining exactly the nature and scope of such reservations.
Subject to paragraph 4, only the accounting officer shall be empowered to manage cash and cash equivalents. The accounting officer shall be responsible for their safekeeping.
4. The accounting officer may, in the performance of his or her duties, delegate certain tasks to staff members subject to the Staff Regulations of the Agency where this is indispensable for the performance of his or her duties in accordance with the financial rules of the Agency.
5. Without prejudice to any disciplinary action, the accounting officer may at any time be suspended temporarily or definitively from his or her duties by the Steering Board. In such a case, the Steering Board shall appoint an interim accounting officer.
Liability of the financial actors
1. Articles 16 to 26 are without prejudice to any liability under criminal law which the financial actors may incur as provided for in the applicable national law and in the provisions in force concerning the protection of the Agency's financial interests and the fight against corruption involving Union officials or officials of Member States.
2. Each Authorising Officer and accounting officer shall be liable to disciplinary action and payment of compensation as laid down in the Staff Regulations of the Agency. In the event of illegal activity, fraud or corruption which may harm the interest of the Agency or of its members, the matter shall be submitted to the authorities and bodies designated by the applicable legislation, in particular to European Anti-Fraud Office (OLAF).
3. Any member of the staff may be required to compensate, in whole or in part, any damage suffered by the Agency as a result of serious misconduct on his or her part in the course of or in connection with the performance of his or her duties. The appointing authority shall take a reasoned decision after completing the formalities laid down by the applicable legislation with regard to disciplinary matters.
4. As regards liability of authorising officers, Article 73(1) and (2) of Regulation (EU, Euratom) No 966/2012 shall apply.
Conflict of interests
1. Financial actors within the meaning of Chapter 2 of Title III and other persons involved in budget implementation and management, including acts preparatory thereto, audit or control, shall not take any action which may bring their own interests into conflict with those of the Agency.
Where such a risk exists, the person in question shall refrain from such actions and shall refer the matter to the Chief Executive who shall confirm in writing whether a conflict of interest exists. The person in question shall also inform his or her immediate supervisor. If the actor is the Chief Executive, he or she must refer the matter to the Head of the Agency.
Where a conflict of interest is found to exist, the person in question shall cease all activities in the matter. The Chief Executive, or the Head of the Agency in the event that the conflict of interest concerns the Chief Executive, shall take any further appropriate action.
2. For the purposes of paragraph 1, a conflict of interest exists where the impartial and objective exercise of the functions of a financial actor or other person, as referred to in paragraph 1, is compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other shared interest with a recipient.
Segregation of duties
The duties of Authorising Officer and accounting officer shall be segregated and mutually exclusive.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
