Financial aspects
Article 11
1. The appropriations allocated to the School, the total amount of which shall be entered in a separate budget heading within the section of the budget relating to the Commission, shall be set out in detail in an Annex to that section. That Annex shall take the form of a statement of revenue and expenditure, subdivided in the same way as the sections of the budget. 2. The establishment plan of the School shall be annexed to the Commission’s establishment plan. 3. As regards the appropriations for the School entered in the Annex hereto, the Commission shall, on the basis of a proposal from the Management Board, delegate the powers of authorising officer to the Principal of the School and shall set the limits and conditions applying to that delegation of powers. At the end of the financial year the Management Board shall inform the budgetary authority of the breakdown of amounts obtained in return for extra services provided by the School, within the budget heading in the Annex hereto. 4. The School’s budget shall be drawn up and executed in accordance with Council Regulation (EC, Euratom) No 1605/2002 ( 4 ) . 5. While the School is attached to the Office, the financial provisions in paragraphs 1 to 4, and in particular the budget for the School and its staff, shall be dealt with in the context of the budget of the Office. The rules relevant to the Office’s budget shall apply. To make it easier to identify the resources allocated to the School while complying with the budget rules, the staff of the School shall be shown separately in the Office’s establishment plan and the operational appropriations specific to the School shall be given in a separate Article of Annex IV.