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ATHENA EU-LMOs operating manual : Fiche 0-0/EN
ATHENA
EU MILITARY STAFF
FOREWORD
Based on lessons identified and learnt from past and current EU-led military operations and
actions with military implications, ATHENA and the European Union Military Staff have
jointly compiled this ATHENA "Operating Manual".
This tool, covering financial, budgetary, contractual and accounting aspects, has been
designed "by users for users", during a nine-month working cycle from June 2008 to March
2009. For this purpose, representatives of all EU HQs, subordinate designated units and other
pertinent actors gathered in Brussels.
Aiming to facilitate the implementation of the ATHENA decision and financial rules in EU
real life operations and exercises, the objective of this manual is to ensure :
-
1) a common understanding for all phases of an EU-led military operation or any other
action with military implications where the ATHENA rules and regulations may apply
(see the list of the proposed fiches), as well as,
-
2) common practical procedures, easy to implement and understand (through the
attached standard operating procedures and other documents templates).
The ATHENA "Operating Manual" is a living, non legally binding document. It is a
complementary tool which does not replace but provides clear references to the existing
official documents. Its release shortly after the review of both the ATHENA Decision and
Financial Rules aims at keeping abreast of the new regulations.
Depending on your own operational experience in the field of EU led military operations or
exercises, the update of this manual lies also within your responsibility. Thus, you are
welcome to participate in its development process, by sending any comments for
improvement to ATHENA.mechanism@consilium.europa.eu.
Signed at Brussels, 12.03.2009
José-Antonio MARIGUESA
ATHENA Administrator
Lt Gen David LEAKEY
EUMS Director General
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ATHENA EU-LMOs operating manual : Fiche 0-1/EN
ATHENA OPERATING MANUAL
SYNOPSIS
0-0 Foreword
0-1 Synopsis
0-2 User's guide
0-3 Points of contacts
Page 3
Page 4
Page 6
Page 7
1) Overview :
1-1 General overview
1-2 Athena support
1-3 Workflow - Timelines
Page 11
Page 12
Page 13
2) Eligibility :
2-1 Common costs financed by Athena
2-2 Common costs during the preparatory phase
2-3 Common costs during the active phase
2-4 Common costs during the winding up phase
2-5 Nation Borne Costs and third parties expenses
Page 15
Page 17
Page 19
Page 21
Page 22
3) Financial chain :
3-1 Organisation of the financial chain
3-2 Administrative & financial actor's role
3-3 J8 Cell tasks
3-4 Bank and cash
3-5 Internal Control and audit
Page 24
Page 25
Page 27
Page 29
Page 31
4) Procurement & contracting :
4-1 Contracting general characteristics : Framework
4-2 Contracting : choice based on financial thresholds
4-3 Contracting : Time-limits during a procedure
4-4 Contracting : Publication, communication & language
4-5 Contracting : Deviation
4-6 Use of National framework contracts
4-7 ATHENA arrangement with potential operators
Page 33
Page 38
Page 40
Page 45
Page 49
Page 52
Page 53
5) Before the mission :
5-1 Joint action & preparation of the Reference Amount
5-2 Expenditure under Reference Amount period
5-3 Organising the preparatory missions
5-4 Advance parties
Page 55
Page 57
Page 59
Page 62
6) During the mission :
- a) Budget management :
6-1 Budget implementation
6-2 Budgetary chart
6-3 Payment
6-4 Imprest accounts
6-5 Exemption of taxes
Page 64
Page 67
Page 73
Page 75
Page 77
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- b) Personnel :
6-6 Employment of civilian personnel
6-7 Remuneration & mission expenses in EU operation
Page 78
Page 80
- c) Running costs :
6-8 Representation expenses covered by ATHENA
6-9 Transport covered by ATHENA
6-10 Disputes and liabilities
Page 82
Page 83
Page 84
- d) Equipment and investment :
6-11 Inventories and related software
6-12 Write off of equipment
6-13 Infrastructure financed through ATHENA
6-14 Inventories of fixture of land and buildings
6-15 Handover of equipment and infrastructure
Page 86
Page 88
Page 90
Page 92
Page 94
7) End of the mission :
7-1 Anticipating the winding up phase
7-2 Final destination of equipment and infrastructure
Page 96
Page 97
8) Accounting :
8-1 Accounting
8-2 Administrative and accountancy documents
8-3 Accounting software
Page 99
Page 101
Page 103
9) Reporting :
9-1 Budgetary reports
9-2 Closure of the accounts
9-3 Final report
9-4 Lessons process
Page 104
Page 106
Page 112
Page 113
10) Annexes :
-
1) C J8 SOPs Model : Organization, Mission and Tasks
2) C J8 SOPs Model : Budget
3) Model of cash flow management SOP
4) Model of accounting SOP
5) Model of inventories of fixture of land and buildings
6) Model of non-debt certificate
7) Delegation of Authority template
8) Stand down order template
9) Employment of civilian personnel templates
o Employment of civilian personnel in EU territory (Indefinite term)
o Employment of civilian personnel in EU territory (Fixed term)
o Employment of international civilian personnel (Indefinite term)
o Employment of international civilian personnel (Fixed term)
o Employment of local civilian personnel (Indefinite term)
o Employment of local civilian personnel (Fixed term)
Personal notes :
Page 115
Page 145
Page 158
Page 163
Page 167
Page 172
Page 173
Page 174
Page 176
Page 181
Page 187
Page 194
Page 201
Page 207
Page 213
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ATHENA EU-LMOs operating manual : Fiche 0-2/EN updated on 18/02/2009 by ATHENA (LP)
This header recalls the number of the fiche within the synopsis of the operating
manual, the date of its update by the responsible entity, and identifies the person
in charge by their initials.
ATHENA : USER'S GUIDE
Title of the fiche, such as it appears within the synopsis of the operating manual.
Operational timelines:
Preparatory phase
Active phase
Winding up phase
Shading of the subject within the operational phases. This visualization was
required by the EU staffs in order to better target the appropriate time at which
the subject covered should apply.
1) Key words : The key words related to the study of the subject are recalled within this
paragraph, to give to the user a first general impression of the topics which the subject
embraces.
2 ) Governing idea : In complement with the key words, the governing idea details the main
thrust or the strong ideas which guide the subject and should correctly
orientate the user.
3) Texts of reference :
-
This paragraph gathers the texts to which the subject refers and in particular the specific
articles and paragraphs that detail the methods within the two key documents which are :
o Council decision 2008/975/CFSP of 18 December 2008 (ATHENA decision)
o ATHENA financial rules n°1203/08 of 23 December 2008
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These references can be supplemented by mention of the specific fiches which cover the
subject, as well as within the memorandum as within the ATHENA contracting guide.
NB : On the CD Rom accompanying the operating manual, the references are supported
with hyper links which point directly on the documents mentioned.
4) Elements to be checked (or to know) :
-
This paragraph generally aims at gathering all the parameters and elements necessary to
know or check before taking adequate implementing measures.
5) Measures to be taken :
-
This paragraph proposes a list of common sense implementing measures or implementing
measures inspired by former operations, aimed at facilitating the understanding of the
subject and its implementation.
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Page's number.
ATHENA EU-LMOs operating manual : Fiche 0-3/EN updated on 20/01/2009 by ATHENA / EUMS (LP /JS)
POINTS OF CONTACT :
Operational timelines :
Preparatory phase
Active phase
Winding up phase
NB : This information enables you to contact directly certain authorities. It is to be used
with understanding.
1) ATHENA :
Mail :
ATHENA.mechanism@consilium.europa.eu
Fax 1 :
+ 32 2 281.5359
+ 32 2 281.5188
Fax 2 :
Address :
Fonction :
Administrateur
Head of unit
Deputy
Contracting off.
Budget off.
Accountant off.
Nation borne costs
Assistant
Assistant
Secretariat
2) EUMS :
Nom :
MARIGUESA José
VRIES Jacob
BOUCHER Thierry
BULON Alain
PACCAUD Laurent
WATZKE Frank
CLANCY Bernard
ARNAUTS Anne
BODINI Evelina
Sonia HAVAUX
Mail :
Fax :
Address :
Fonction :
LOG Director
LOG/ADMIN
Action officer
(OpCentre ACOS J8)
EUMS J8
Action officer
EUMS J8
ATHENA / CGS / EU, DGA IV
Rue de la loi, 175
BE- 1048 BRUXELLES
BELGIQUE
Téléphone :
+ 32 2 281.6058
+ 32 2 281.5619
+ 32 2 281.6569
+ 32 2 281.6973
+ 32 2 281.2017
+ 32 2 281.2014
+ 32 2 281.9391
+ 32 2 281.5901
+ 32 2 281.2588
+ 32 2 281.7189
E-mail :
jose-antonio.mariguesa@consilium.europa.eu
jacob.vries@consilium.europa.eu
thierry.boucher@consilium.europa.eu
alain.bulon@consilium.europa.eu
laurent.paccaud@consilium.europa.eu
frank.watzke@consilium.europa.eu
bernard.clancy@consilium.europa.eu
anne.arnauts@consilium.europa.eu
evelina.bodini@consilium.europa.eu
sonia.havaux@consilium.europa.eu
eums.info@consilium.europa.eu
+ 32 2 281 59 57
EUMS / LOG DIR / J8
Avenue du Cortenberg,
BE- 1040 BRUXELLES
BELGIQUE
Nom :
Assistant
LtCol STIRBA Jiri
Téléphone :
+ 32 2 281 5729
+ 32 2 281 5625
jiri.stirba@consilium.europa.eu
LtCdr GODINEZ Ramón
+ 32 2 281 5785
ramon.godinez@consilium.europa.eu
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E-mail :
3) EU OHQ DE :
ULM :
POTSDAM :
Mail:
Tel :
Fax :
Address :
kdoopfueekj8@bundeswehr.org
+ 49 731 1690 3802
+ 49 731 1690 3805
Mail :
EinsFueKdoBwJ8@ bundeswehr.org
+ 49 3327 50 4580 // 2800 // 2801
+ 49 3327 50 2809
Tel :
Fax :
Address :
4) EU OHQ IT :
Mail :
Tel / Fax:
Address :
RFOC Response Forces Operation Command
KdoOpFüEingrKr / J8
Stuttgarter Str. 199
89081 ULM
GERMANY
BwOpsCmd - Bundeswehr Operations Command
EinsFüKdoBw / J8
PO BOX 600955
14409 POSTDAM
GERMANY
j8@coi.difesa.it
+39 6 4691 9022
COMANDO OPERATIVO DI VERTICE INTERFORZE
Aeroporto Roma Centocelle,
Via di Centocelle, 301
00175 ROMA
ITALIA
5) EU OHQ FR :
MONT VALERIEN : Mail :
Tel :
Fax
Address :
PARIS :
Mail :
Tel :
Fax :
Address :
ohq.fr.j8@gmail.com
+ 33 1 58 47 34 95
+ 33 1 58 47 30 42
Etat Major français d'opération de l'Union européenne
Forteresse du Mont Valérien
Rue du Colonel Destrée
FR-92151 SURESNES
FRANCE
eric.remy-neris@defense.gouv.fr
+ 33 1 42 19 80 65
+ 33 1 42 19 81 36
Centre de Planification et de Conduite des Opérations
231, Boulevard Saint-Germain
00456 Armées
FRANCE
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6) EU OHQ GR :
Mail :
Tel :
Fax :
Address :
7) EU OHQ UK :
el-ohq@otenet.gr
+30 24 10 99 47 41 // +30 24 10 99 47 95
+30 24 10 53 40 18
HFA/EL EU OHQ
Iroon Politechniou and Karathanou
Larisa 41222D
GREECE
Mail :
Tel:
Fax :
Address :
+ 44 19 23 83 32 02
+ 44
UK MNHQ
Northwood HQ
Sandy Lane
Northwood
Middlesex HA6 3HP
UNITED KINGDOM
8) EU STAFF GROUP (SHAPE) :
Mail :
Tel:
Fax :
Address :
Gerard.hubin@shape.nato.int
+ 32 6 544 67 21
+ 32 6 544 64 88
EU STAFF GROUP / J8
Building 101, room A 341
B-7010 SHAPE
BELGIUM
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9) VARIOUS ORGANISATIONS :
Based on Council Decision on ATHENA following "Administrative Arrangements with
International organization" were completed:
A) MOVEMENT COORDINATION CENTRE EUROPE (MCCE) :
Administrative arrangement between ATHENA and MCCE was signed on 26 OCT 07.
Arrangement opens the possibility for ATHENA to request the MCCE to help identify and
optimize solutions for air., sea-, inland surface transport and air-to-air refueling necessary to
the EU-led military operation, including military Rapid Response.
Mail :
Tel :
Fax :
Address :
gborch@mcce-mil.com
+ 31 40 206 60 01
+ 31 8 47 59 85 05
MOVEMENT COORDINATION CENTRE EUROPE (MCCE)
EINDHOVEN Airbase
P.O. box 90102
5600 RA EINDHOVEN
NEDERLDAND
B) ATHENS MN SEALIFT COORDINATION CENTRE (AMSCC) :
Framework agreement between ATHENA and AMSCC was signed on 29 OCT 07.
Arrangement opens the possibility for ATHENA to request the AMSCC to provide movement
and transportation services to the EU-led military operation, including military Rapid
Response.
Mail :
amscc.ops@otenet.gr
Tel :
Address :
+ 30 21 06 57 17 42
ATHENS MN SEALIFT COORDINATION CENTRE
15569 Holargos
ATHENES
GREECE
C) Economat des Armées (EdA) (FR):
Administrative arrangement between ATHENA and EdA was signed on 10 MAR 08.
Arrangement opens the possibility for ATHENA to request EdA to provide real life support
dedicated services to the EU-led military operation and exercises.
Mail :
Tel :
Fax :
Address :
economat-armees@sga.defense.gouv.fr
+ 33 1 49 42 43 20
+ 33 1 48 43 67 11
Direction générale de l’économat de l’armée (DGEA)
BP 50
00300 ARMÉES
FRANCE
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ATHENA EU-LMOs operating manual : Fiche 1-1/EN updated on 20/01/2009 by ATHENA (LP)
ATHENA : GENERAL OVERVIEW
Operational timelines:
Preparatory phase
Active phase
Winding up phase
1) Key words : EU operations, organization, common costs, nation borne costs
2) Governing idea : ATHENA is the mechanism endowed with legal capacity that
administers the financing of common costs of EU operations or exercises having military or
defence implications. ATHENA can also pre-finance the « Nation Borne Costs » of such
operations, managed in common, but billed to States or other parties based on their
consumption.
3) Texts of reference :
- Treaty on European Union : Articles 17.2 & 28.3
- Council Decision 2008/975/CFSP of 18 December 2008 (ATHENA Decision)
- ATHENA Financial Rules n°1203/08 of 23 December 2008 (including Part II to be
reviewed)
4) Elements to know :
-
-
-
-
ATHENA was set up by the Council of the European Union on 1 March 2004 to
administer the financing of common costs of EU operations having military or defence
implications. The Council Decision establishing ATHENA was amended in late
2004/early 2005, early 2007 and late 2008. Its review is foreseen if necessary after every
operation and at least every 3 years.
ATHENA deals with :
o EU military operations in the classical sense. In this course of action, costs
financed in common are listed at Annexes appended to the Council Decision
establishing ATHENA; additional costs may be decided on a case-by-case basis.
o EU military supporting actions, decided by the Council in support of a third state
or a third organisation. In the second instance, costs eligible for common funding
will be determined by the Council on a case-by-case basis.
ATHENA is managed under the authority of a Special Committee, acting as a budget
committee, composed of representatives of the Member States contributing to the
financing of each operation. Together with the Commission which attends the Special
Committee's meetings, Third States contributing to the financing of an operation may take
part in its meeting, although not in its votes.
ATHENA's management bodies include the Special Committee, the Administrator, the
Operation Commander(s), the accountant, and a College of external auditors.
In accordance with the Treaty on European Union, Member States' contributions to
ATHENA are based on the GNI scale.
ATHENA Special Committee has set out specific financial rules applicable to all
expenditure financed through its mechanism.
5) Measures to be taken :
-
For any questions related to EU operations financial questions and training, just contact :
athena.mechanism@consilium.europa.eu
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ATHENA EU-LMOs operating manual : Fiche 1-2/EN updated on 22/01/2009 by ATHENA (LP)
ATHENA SUPPORT
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Organization, EU military operations, exercises, preparatory phase, winding
-up phase
2) Governing idea : ATHENA mechanism is here to support EU military operations and
exercises through manpower/expertise (training, specific detached officers) as well as CIS
deployment kits. This has to be directly requested from the administrator's team
(athena.mechanism@consilium.europa.eu)
3) Texts of reference :
-
ATHENA decision : Articles 16, 31 & 32.1, 35, Annexes II, III-B & III-C
4) Elements to be controlled :
-
The future OHQ of a forthcoming EU operation, the EU Military Staff (EUMS) and
ATHENA administrator's team should undertake together fact-finding missions, notably to
help estimate the Reference Amount (global estimate of the common costs of the future
operation) and to identify those items which should be financed in common for this
particular operation.
-
Moreover, ATHENA avails itself of :
o 3 officers who can be deployed to an EU operation OHQ or FHQ to lend support
notably in the preparatory/early phase and in the Winding-up phase;
o CIS deployment kits (portable computers, satellite phones and satellite antennas,
GSM phones). These were purchased in common and may be borrowed from
ATHENA, notably for an advanced party to be deployed to theatre.
-
Funds are available as soon as the Crisis Management Concept has been approved by the
Council of the European Union (480.000 € in 2007 & 2008 budgets). They can be
delegated by the administrator to a pre-designated OHQ & FHQ,
-
Short training sessions to ATHENA rules and procedures will be organised as necessary
for officers bound to deploy.
5) Measures to be taken :
-
Identify and formalize your needs (training, advice, equipment, funds).
Get in touch as soon as possible with ATHENA :
athena.mechanism@consilium.europa.eu
NB : The earliest ATHENA is involved, the more support it can provide to the operation !
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ATHENA EU-LMOs operating manual : Fiche 1-3/EN updated on 21/01/2009 by ATHENA (LP)
WORKFLOW - TIMELINES
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, Nation borne costs, budget reporting, inventories
2) Governing idea : The Operation Commander must provide the administrator, every
month until a budget for the operation is adopted, and then on a quarterly basis with
implementation reports on expenditure financed through or pre-financed by ATHENA.
3) Texts of reference :
-
ATHENA Decision : Articles 14, 31-32.1 & 2, 35, Annexes I, II, III-a, b, c, IV
ATHENA Financial Rules : Part 1 / Chapter 2
Fiche 5.1 - Joint Action & Reference Amount
Fiche 6.1 - Budget implementation
4) Elements to be controlled :
-
The preparatory phase starts when a Crisis Management Concept has been approved by
the Council of the European Union. It ends when the Operation Commander is
appointed, (usually through the Joint Action adopted by the Council of the European
Union), unless ATHENA’s Special Committee has modified the period.
-
The Joint Action is a EU legal text creating the legal basis of a new operation. It includes
a Reference Amount (estimate of the common costs for the duration of the operation) and
authorises the Operation Commander to spend up to a given percentage of the reference
amount. The Joint Action is the starting point of the active phase of the operation,
notably for its accounting and inventories, which should be done through the ATHENA’s
software.
-
Contributions/funds are called from Member States immediately to cover the needs for
funds between adoption of the Joint Action and 30 days after the foreseen adoption of the
budget for the operation.
-
The Operation Commander must provide ATHENA's administrator with implementation
reports using the same breakdown as the budget (budgetary commitments, legal
commitments, payments, cash flow table) :
o Every month to the Special Committee through administrator until a budget for the
operation has been adopted.
o Then, quarterly within one month after end of each quarter :
- by end April (period up to end March),
- by end July (period up to end June),
- by end October (period up to end September),
- by end January (period up to end December).
o Finally, each year with annual accounts by 31 March of the following year,
including Budget implementation n, n-1 (Legal commitments not yet paid at end of
year, payments made in year n in advance on year n+1, Appropriations not used to
cover legal commitments in year n, which would be useful in year n+1) + accrual
basis + balance sheet + cash flow table + bank statements + changes in capital.
-
These reports must include expenditure during the previous three months and since the
beginning of the year and must be completed by commentaries to justify spending.
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-
The end of the operation is usually split into 2 parts :
o The end of the active phase, where there is still an OpCdr, who is the authorising
officer :
• Settle the bills and claims in theatre,
• Propose and apply Special Committee’s decision regarding the final destination of
equipment and infrastructure (Sell, repatriate and store or give) bought with
ATHENA’s funds,
• Leave the premises in theatre,
• Draw the FHQ accounts, send remaining funds back and close bank accounts.
o The Winding-up phase, when the Joint Action on the operation has been repealed and
where the OpCdr has left office. The Administrator is the authorising officer again. He
may delegate, e.g. to the former J8s to :
• Settle the bills and claims (the necessary carryovers, budget, etc. must have been
obtained in advance),
• Apply Special Committee’s decision regarding the final destination of equipment
and infrastructure bought with ATHENA’s funds,
• Draw the accounts for the entire operation (annual accounts + quarterly
reporting), send remaining funds back and close bank account.
5) Measures to be taken :
-
Ensure that accounts for the preparatory phase must be kept separately from accounts for
the active phase, as these concern two different Titles in ATHENA's annual budget.
Ensure that the FHQ reports to the OHQ in due time, both on common costs and Nation
Borne Costs,
Consolidate OHQ and FHQ reports. Add comments,
Send in due time the consolidated reports to ATHENA's administrator,
Prepare (staffing and inventories) in due time the end of the operation (End of active
phase + Winding-up phase.)
5) ATHENA Operational timelines summary :
Preparation
E
N
D
Active phase
Raise into power
Joint action
CMC
Oct
Nov
De
c
Preparation
phase :
Annex 2 :
- Incremental
costs,
transport,
accommodation
- MEDEVAC
- Administrator
= authorising
officer
Jan
Feb
End of active
OP launching
Mar
Apr
IOC
May
Jun
FOC
July
Aug
Sep
Oct
Nov
Active phase : Annex 3 :
- List of common costs,
- OpCdr is the authorising officer
De
c
Jan
H
A
N
D
O
V
E
R
Winding up phase : Annex 1 & 4 :
- the OpCdr has left office
- J8 section should be reinforced
- Administrator = authorising officer
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ATHENA EU-LMOs operating manual : Fiche 2-1/EN updated on 21/01/2009 by ATHENA (LP)
COMMON COSTS FINANCED BY ATHENA
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words: Operational phases, Finance, common costs, budget,
2) Governing idea: The common costs of a European Union military operation are
incremental costs financed through ATHENA by Member States based on the GNI key
limited by a budget and to a selected list of common costs.
3) Texts of reference:
- ATHENA Decision : Articles 15, 31 & 32.1 & 2 and 35, Annexes I, II, III-a, b, c, IV,
- ATHENA Financial Rules : Part 1 / Chapters 1 & 2
- Fiche 2-2 : Common costs during the preparatory phase
- Fiche 2-3 : Common costs during the active phase
- Fiche 2-4 : Common costs during the winding-up phase
- Fiche 10-2 : CJ8 SOPs Model : Budget
4) Elements to be controlled: To check the costs' eligibility, taking into account the timelines of the operation :
1) Preparatory phase: ( from the Crisis Management Concept to the Joint Action) :
Costs listed at Annex II of ATHENA Council decision :
« Incremental costs necessary for exploratory missions and preparations (in particular factfinding missions and reconnaissance) 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. interpreters and
drivers. »
2) During the active phase (from the launching Joint Action to the closing act) :
Costs listed at Annex III of ATHENA decision :
• Annex III-A : Operational common costs relative to the active phase of operations always
borne by ATHENA :
- Incremental costs for fixed and deployable headquarters (OHQ + FHQ + component HQ(s) :
air, sea, army, special forces) :
o Transport to / from / within theatre
o Administration,
o Locally hired personnel,
o Communication & information systems (CIS),
o HQ facilities/ lodging in theatre (NB: not for OHQ),
o Information campaign by OHQ & FHQ,
o Representation and hospitality.
- Incremental costs incurred for providing support to the force as a whole :
o Works for deployment & infrastructure used in common (limited to a list of items)
and engineering support,(NB: Annex III-C),
o Identification and markings (including ESDP medals),
o MEDEVAC & medical services (NB: Annex III-C).
- 15 -
• Annex III-B : Operational common costs borne by ATHENA when the Council so decides :
o Transport of the forces : to/from theatre
o Multinational task-force HQs in FHQ structure.
• Annex III-C: Common costs borne by ATHENA when requested by the Operation
Commander and approved by the Special Committee :
o Barracks & logistics for the forces.
o Essential additional equipment : purchase or lease in the course of operation of
specific equipment not envisaged and essential for the execution of the operation,
insofar as the purchased equipment is not repatriated at the end of the mission.
o Medical services : roles, 2 in theatre.
o Acquisition of information : satellite images. theatre level intelligence,
reconnaissance and surveillance (ISR), including Air to Ground Surveillance
(AGSR), human intelligence.
o Other critical theatre level capacities : demining in theatre insofar as necessary
to the operation; chemical, biological, radiological and nuclear protection,
(CBRN); storage and destruction of arms and ammunitions collected in within the
area of operations.
3) During the winding-up phase (when the operation commander has left office):
Costs listed at annexes I and IV of ATHENA Council decision :
• Annex IV : Incremental costs of drawing up the accounts for the operation (in accordance
with Annex III for HQs : transport, accommodation, CIS, administration, etc)
o Costs incurred for finding the final destination of the equipment and infrastructure
funded in common (sold, stored or given -> resulting costs)
o Annex I: Mission expenditure incurred by the Operation Commander and his/her
staff for submitting an operation's accounts to the Special Committee
o Costs pursuant to any decision to store material which was acquired in common
for an operation.
5) Measures to be taken :
HQs having no authority to contract in areas which are not common costs, they have :
o To check the eligibility of the common costs requested,
o To formalize the budgetary commitments to cover common costs expenditure
when eligible,
o In case of doubt, to confirm common costs' potential eligibility by higher levels
(FHQ, OHQ, ATHENA),
o To carry out the related budgetary reports (monthly during the preparatory phase,
quarterly during the active phase).
When in doubt on eligibility issues, please contact the administrator's team :
athena.mechanism@consilium.europa.eu
NB: It is advised to use the monthly and quarterly budgetary report Annexed matrices
(Fiche 10.2).
- 16 -
ATHENA EU-LMOs operating manual : Fiche 2-2/EN updated on 22/01/2009 by ATHENA (LP)
COMMON COSTS DURING THE PREPARATORY PHASE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Preparatory phase, finance, common costs, bank accounts, monthly
budgetary report
2) Governing idea: Certain common costs are paid for by ATHENA during the preparatory
phase of an operation (between adoption by the Council of the EU of the crisis management
concept and the appointment of the operation commander). A report on this expenditure must
be provided monthly.
3) Texts of references :
- ATHENA Decision: Articles 15, 31 & 32.1, Annex II,
- Fiche 2-1 : Common costs financed by ATHENA
- Fiche 5-3 : Organising the preparatory missions
4) Elements to be controlled :
-
-
-
-
-
The preparatory phase of the operation covers the period between the adoption of the
crisis management concept (CMC) and the appointment of the operation commander,
which is usually by the Joint Action (legal basis of the operation).
Common costs are listed at Annex II of the Council decision on ATHENA : «
Incremental costs necessary for exploratory missions and preparations (in particular
fact-finding missions and reconnaissance) 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. interpreters and drivers. »
Costs in line with this definition incurred during the preparatory phase are paid for in
common. Payments may be made after the end of the preparatory phase, but the
expenditure must have been incurred during that phase.
ATHENA can provide funds to cover these common costs during this period.
Accounts for the preparatory phase must be kept separately from accounts for the
active phase, as these concern two different Titles in ATHENA's annual budget.
Absent an operation commander, the administrator is the authorising officer for
common costs during the preparatory phase. He may delegate his powers, notably to
the future OHQ J8.
Member States which conduct fact-finding missions may have them paid for or
reimbursed by the future J8. They should coordinate such fact-finding missions with
the future EU OHQ or EUMS (in case the EU OHQ is not designated).
5) Measures to be taken :
The future OHQ J8 must :
-
Contact ATHENA & EUMS (support & exchange of classified documents via secure
links) in Brussels as soon as possible :
(athena.mechanism@consilium.europa.eu),
-
Check with ATHENA in Brussels whether the crisis management concept has been
approved,
- 17 -
-
Obtain a delegation from the administrator to act as authorizing officer by delegation,
-
Open a bank account dedicated to the funds provided by ATHENA and to take the
necessary measures for the safety of these funds (preference given to bank having its
headquarter in the European Union, sight or short term deposits in euros only),
-
Sensitize the future chief of staff and the future head of sections of the HQ concerned
to the nature of these common costs,
-
Sensitize the Member States to the possibility to get their fact-finding missions paid for
or reimbursed and to the necessity to have such fact-finding missions coordinated by
the future EU OHQ,
-
Establish as necessary a cell for the management of the common costs (responsibility
and burden-sharing, possibly delegations (in writing), reporting, advances of funds
and replacement procedures, travel office),
-
Check the eligibility of costs; when in doubt, collect the necessary information and
advice (ATHENA Brussels, planning authority, etc.),
-
Apply the budgetary procedure (budget commitment first, then contract or purchase
order, last payment) and ATHENA's procurement rules,
-
Enter common costs into the accounts as they are incurred,
-
Provide the Special Committee through the administrator with monthly expenditure
reports, showing budget commitments, legal commitments (contracts signed and
purchase orders issued) and payments made.
NB: It is recommended to use the budget model SOP and the budgetary report annexed
matrices (fiche 10-2).
- 18 -
ATHENA EU-LMOs operating manual : Fiche 2-3/EN updated on 22/01/2009 by ATHENA (LP/TB)
COMMON COSTS DURING THE ACTIVE PHASE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Active phase, finance, common costs, budgetary report
2) Governing idea : Certain costs are funded in common through ATHENA during the active
phase of an operation (i.e. during the Operation Commander's time-in-office). Some items are
funded in common in all EU military operations (Annex III-A to the Council Decision on
ATHENA). The Council or the Special Committee may decide that additional items are funded
in common for a particular operation.
3) Texts of reference :
- ATHENA Decision : Articles 15, 32.1 & 2 and 35, Annexes II-a, b, c,
- ATHENA Financial Rules : Part 1 / Chapter 2
- Fiche 2-1 : Common costs financed by ATHENA
- Fiche 2-4 : Common costs during the Winding-up phase
- Fiche 6-1 : Budget implementation
- Fiche 6-11 : Inventories & related software
4) Elements to be controlled :
-
-
-
The active phase of the operation covers the Operation Commander's time-in-office.
The Operation Commander is usually appointed by the Joint Action which creates the
operation and relieved from his/her office by another Joint Action. The active phase
extends between the dates when those two texts enter into force.
During the active phase, the Operation Commander is the authorizing officer for the
operation which he commands, both for common costs and Nation Borne Costs. The
J8 has a specific role under ATHENA's Financial Rules (notably Part I Article 6). He
is notably authorizing officer by delegation.
Nation Borne Costs are defined by an Act approved by the Special Committee upon a
proposal from the administrator, drawn up together with the OHQ.
Common costs are listed at ANNEX III of the Council Decision on ATHENA (which
needs to be consulted for precise definitions) :
- ANNEX III-a lists the costs which are funded in common in all EU military operations:
- For the OHQ, the FHQ and component headquarters: transport and travel from/to
theatre and within theatre; administration; civilian personnel; CIS; Barracks, lodging
and infrastructure in theatre; public information; representation and hospitality.
- NB : deployment and repatriation of OHQ personnel and lodging/infrastructure for
the OHQ are not common costs.
- For the force as a whole : infrastructure used in common ; identification and
markings ; MEDEVAC &possible role 1 & 3 ; satellite imageries ;costs for the EU of
the applications for the operation of arrangements with NATO or the UN.
- 19 -
- ANNEX III-B lists the costs which are funded in common when the Council so decides:
- Transport of the forces to and from theatre,
- Multinational headquarters below the level of the FHQ, which would then be funded
in common as an FHQ.
- ANNEX III-C lists the costs which are funded in common when requested by the
Operation Commander and approved by the Special Committee:
- Barracks and lodging for the forces,
- Essential additional equipment,
- Medical services (roles 2 in theatre),
- Acquisition of information (satellite images, ISR including AGSR, human intelligence)
- Other critical theatre-level capabilities (demining, CBRN, storage and destruction of
ammunitions collected within the area of operation).
- In addition, the Special Committee may decide that any item, except those listed at Annex
III-B, will be funded in common during an operation.
5) Measures to be taken :
- The J8 must :
o Switch from the preparatory phase common costs (ANNEX II) to the active phase
common costs when, and only when, the Joint Action enters into force,
o Prepare requests to have items funded in common as necessary to meet operational
needs,
o Prepare requests to the Council or the Special Committee to have items treated as
Nation Borne Costs,
o Check the eligibility as common costs of expenditure, and refuse any non-eligible
expenditure. When in doubt, consult ATHENA-Brussels,
o Set up the necessary procedure (budget implementation, procurement, accounting,
inventories),
o Provide the Special Committee, through ATHENA's administrator, with quarterly
budget implementation reports for both common costs and Nation Borne Costs.
- In a more practical way, J8 must ensure notably that :
o OHQ transport/travel costs are paid for in common only when they relate to transport
or travel in the area of operation + official meetings in Brussels, New York etc,
o FHQ transport/travel costs are paid for in common only when they relate to
deployment, transport in theatre, rotations and repatriation,
o mission expenses comply with the national administrative rules of the Member State
which provided the core of the OHQ (for OHQ personnel) or the FHQ (for FHQ
personnel). And that travel by air is in the economy class,
- The fact that transport for the FHQ and for MEDEVAC is financed in common, while
transport of the forces is not (unless the Council decides otherwise), implies that the J8
must ensure that :
o nations deploying personnel to the FHQ or using MEDEVAC get transport costs paid or
reimbursed through ATHENA,
o when the same means of transportation (aircraft, ship or train) is used to deploy, sustain
or repatriate personnel and equipment both for the FHQ, MEDEVAC and forces, the
costs relating to transport for the FHQ and MEDEVAC must be paid or reimbursed
through ATHENA.
NB: It is recommended to use the budget model SOP and the budgetary report annexed
matrices (fiche 10-2).
- 20 -
ATHENA EU-LMOs operating manual : Fiche 2-4/EN updated on 23/01/2009 by ATHENA (LP)
COMMON COSTS DURING THE WINDING-UP PHASE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : End of operation, Common costs, Organization, Responsibilities
2) Governing idea : The operational common costs of an operation also include the
expenditure necessary to wind it up. The Winding-up phase of the operation is a critical stage
after the active phase where :
- By definition, the winding-up phase begins when the Joint Action ending the operation is
taken (OpCdr leaves office), therefore ATHENA's administrator becomes the authorising
officer.
- J8 should remain available to draw up the accounts.
- A sufficient rear party must be foreseen and organised in advance at the FHQ and the OHQ.
3) Texts of reference :
-
ATHENA Decision : Articles 8, 33, 35, 42, Annex IV
Transfer of authority from OpCdr to ATHENA Administrator : Article 7.3 (c)
ATHENA Financial Rules : Part I / articles 32, 56
Fiche 2-1 : Common costs financed by ATHENA
Fiche 7-1 : Anticipating the winding-up phase
Fiche 6-11 : Inventories & related software
Fiche 7-2 : Final destination of equipment and infrastructure
Fiche 9-2 : Closure of the accounts
Fiche 10-7 : Delegation of Authority template
4) Elements to be controlled :
-
-
-
The operation is wound up when the equipment and infrastructure commonly funded for
the operation have found their final destination and the accounts for the operation have
been drawn up.
The administrator shall perform the duties of authorising officer for expenditure covering
the common and the nation borne costs further to the operation, even if former budget is
exceeded.
The eligible common costs are determined by Annex IV of the ATHENA decision. They
include :
o Costs incurred for finding the final destination for the equipment and
infrastructure commonly funded for the operation.
o Incremental costs for drawing up the accounts for the operation and submitting
them to the Special Committee until the OpCdr has obtained a discharge.
5) Measures to be taken :
-
-
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, J8 section
must be maintained & remain available (both in theatre - if appropriate - and in the OHQ
key nucleus) to act directly with and report to the administrator.
If necessary, delegations and sub-delegations granted by the OpCdr must be therefore
updated by the administrator, done in writing and recorded in registers (a delegation
template is given in fiche 10-7).
- 21 -
ATHENA EU-LMOs operating manual : Fiche 2-5/EN updated on 21/01/2009 by ATHENA (LP/BC)
NATION BORN COSTS (NBC) & THIRD PARTIES EXPENSES
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words: Active phase, list of NBC, pre-financing, consumption, reimbursement, third
parties
2) Governing idea :The Special Committee approves for each EU military operation a list
of "Nation Borne Costs" to be managed in common by the OHQ or FHQ. This covers
expenses inextricably linked with the operation costs but which are not eligible for common
funding.
The same rules on the management of NBC that apply to participating States also apply
where Third Parties use the Nation Borne Costs mechanism, particularly in relation to
invoicing and reimbursement procedures. Third parties may pay ATHENA centrally,
depending on the Technical Agreement entered into by EUFOR and the relevant Third Party.
Suppliers are paid with funds provided by ATHENA, which are reimbursed by Member
States and third states contributing to the troops based on their usage of goods and services.
The Special Committee may also decide that Member States and Third Parties shall be
requested to make a "deposit" to ATHENA to pre-finance NBCs during an operation or that
ATHENA's budget will provide the necessary cash flow.
NBCs differ from common costs in three respects:
- there is an ad hoc list of items for each operation,
- no budget caps expenditure,
- the financing by States is based on usage and not on the GNI key, which implies that
an accurate accounting of usage has to be kept by the chain of command.
Apart from NBCs, individual arrangements can be made with individuals, contractors,
concessionaires, organisations responsible...
3) Texts of reference :
- ATHENA Decision : Articles 28, 37
- ATHENA Financial Rules : Part I, Article 13.4 (b)
4) Elements to be managed and controlled :
- The OpCdr should provide the administrator, at an early stage, with a list of items he wishes
to have managed as NBCs. The list will be submitted to the Special Committee.
- For either the FHQ or for forces as a whole, this can include, for example :
o Accommodation / Lodging
o Messing, food, water
o Laundry
o Utilities (electricity, water)
o Garbage removal
o Welfare
o Petroleum, oil and lubricants for aircraft and vehicles
o Maps
o Medical care
o Communications for the forces
- 22 -
- The exhaustive list of expenses that are authorised to be pre-financed by the budget has to
be set up in advance by an act of the ATHENA Special Committee & reflected in clear SOPs.
Those SOPs must identify : Who is authorised ? Under what conditions? At what price ? The
modalities of invoicing and reimbursement must be agreed on by default.
- There is usually a gap between payment to suppliers and reimbursements by States.
Therefore, even if no budget for NBC is required from ATHENA, a global estimate of
anticipated expenditure has to be produced to estimate cash flow needs and the flow of funds.
- Pre-financing can be made from ATHENA's budget or from " payments on account" by
States contributing to the FHQ and forces.
- The difficulty lays in collecting the information on usage necessary for billing the States . It
requires the same accounting procedures as common costs for selecting, managing and
paying suppliers, plus statements of « who is using what? » certified in theatre by the Senior
National Representative of each State. ATHENA in Brussels receives information from the
FHQ or OHQ and bills the States from Brussels. ATHENA also provides, on demand, the
OHQ or FHQ with the necessary funds to pay suppliers of NBCs.
5) Measures to be taken :
- Procedures implemented for NBC are the same as for common costs. They have to be
formalised in comprehensive SOPs ensuring notably that :
o The J8 is playing the same role
o Procurement procedures are the same as for common costs (cf. Part II of ATHENA
Financial Rules),
o Contracts have to be set up in writing,
o Payments may be made on account or based on work in progress, but the final
payments are made when the goods or services have been accepted. Payments require
the joint signatures of an accounting officer and an authorising officer.
o FHQ sends to the OHQ and ATHENA-Brussels each month statements of expenditure
per NBC item + Statements of « who used what ».
- Depending on the NBC burden, a second accounting section may be required (Local
personnel may be hired to help, but accountants needed and associated costs of Local
Contract Hire are also of course classed as NBC).
- A NBC's quarterly report has to be provided by the OpCdr to the ATHENA administrator.
Therefore practical procedures should encompass the following :
1. The EU FHQ or OHQ (depending on agreement per operation) shall keep accurate
accounts of "who is using what" and shall have monthly statements of expenditure certified
by Senior National Representatives.
2. The EU FHQ or OHQ (depending on agreement per operation) shall send to the
administrator of ATHENA a monthly statement of NBC (broken down by participating States
and type of cost), excluding any expenditure already charged locally.
3. Each month, the administrator of ATHENA shall send each State an invoice of the
expenditure borne by it and incurred by it or by its staff during the preceding month,
excluding any expenditure already charged locally, and shall call for reimbursement of
the Nation Borne Costs (NBC) concerned.
4. For these matters, there shall be no direct link between the EU OHQ and the States
concerned, or between ATHENA’s administrator and the theatre.
5. The States concerned shall pay ATHENA the funds required each month within 30 days
following despatch of the call for funds.
6. Any State which does not fulfil its financial obligations shall be subject to interests on late
payment.
7. Bills may only be contested in theatre.
8. Each participating State shall communicate its points of contact to the administrator, the
OpCdr and the FCdr.
9. No State may withdraw unilaterally from participation to one or different systems (unless
it is stated in a framework document establishing the NBC procedures for the operation).
10. NBCs should be hold in a different bank account from the common costs.
- 23 -
ATHENA EU-LMOs operating manual : Fiche 3-1/EN updated on 20/01/2009 by ATHENA (LP)
ORGANIZATION OF THE FINANCIAL CHAIN
(J8 ENVIRONMENT)
Preparatory phase
Active phase
Winding up phase
1) Key words : Organization, common costs, authorising officer, delegations, J8 section
2) Governing idea : The Operation Commander is the authorising officer for common costs
and Nation Borne Costs in the operation which he/she commands during his/her term in
office. He/she may delegate his/her duties as authorising officer by a written decision which
must determine the staff at an appropriate level for a given delegation; the extent of the
conferred powers and the scope for beneficiaries to sub-delegate their powers.
3) Texts of reference :
- ATHENA decision : Articles 8-10, 14, 30, 32, 35, 40, 43
- ATHENA financial rules : Part I / articles 1- 6, 8-10, 53
- Fiche 10-1 : CJ8 SOP Model :Organization, Mission and Tasks
4) Elements to be controlled :
- All delegations and sub-delegations granted must be done in writing and recorded in
registers (a delegation template is given in Fiche 10-7),
- The J8 head of section is the authorising officer by delegation or sub-delegation in the
headquarter where he/she is assigned. His/her section assumes budget implementation,
contracting/purchases & accounting, and gives advice on these matters to other HQ sections
(COS, J1, J4, J6, etc),
- The duties of authorising officer and accounting officer are mutually incompatible and must
be segregated,
- Any payment requires the joint signature of an authorising officer and an accounting officer,
- The J8 head of section must oversee expenditure financed through ATHENA decided or
supervised by the headquarter where he/she is assigned.
5) Measures to be taken :
- J8 should require sufficient staffing for the amounts of expenditure foreseen, and anticipate
changes in staffing needs
- J8 head of section must adequately set up his/her section with appropriate written
delegations and Standard Operating Procedures ensuring :
o that the principle of incompatibility between authorising and accounting officers is
complied with, (one officer in the J8 section may therefore discharge several
functions, except for the accounting officer),
o that any contract with a value exceeding 137.000 € for supplies require his/her
personal assent,
o that a number of documents are established and/or kept up-to-date (e.g. inventory of
fixtures of buildings and pieces of land on arrival and departure, journal of
purchases, inventories, etc.),
o that the internal control system is organised and that ATHENA administrator is
provided with quarterly implementation reports.
- 24 -
ATHENA EU-LMOs operating manual : Fiche 3-2/EN updated on 22/01/2009 by ATHENA (LP)
ADMINISTRATIVE & FINANCIAL ACTORS' ROLE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Organization, J8 section, responsibilities, delegations,
2) Governing idea : Normally the J8 section should be staffed at least with 4 officers (1 head
of section = authorising officer, 1 budget officer, 1 procurement officer, 1 accounting
officer).
This figure, of course, has to be adapted to real operational needs, which can be more
demanding.
The accounting officer's role being incompatible with the authorising officer's one, other roles
can be cumulated by same officers if fewer than 4 officers available. NBC burden has to be
taken in account with appropriate staffing.
3) Texts of reference :
-
ATHENA Decision : Articles 8-10, 14, 30, 32, 35, 43
ATHENA Financial Rules : Part I : articles 1- 6, 8-10, 53 / Part II :article 4
Fiche 3-1 : Organisation of the financial chain
Fiche 10-1 : CJ8 SOP Model : Organisation, Mission and Tasks
Fiche 10-2 : CJ8 SOP Model : Budget
Fiche 10-7 : Delegation of Authority template
EU HQ Manning Guide
4) Elements to be controlled :
-
It is crucial to give the best level of services and minimise risk exposure to ensure that J8
staff are properly recruited, trained in ATHENA financial procedures and management,
assigned accordingly within the operation and equipped for their responsibilities,
-
J8 should require sufficient staffing for the amounts of expenditure foreseen,
-
The proposed staffing has to be validated by the administrator (Article 3 of the Financial
Rules)
-
The duties of authorising officer and accounting officer are mutually incompatible and
must be segregated,
-
Any payment requires the joint signature of an authorising officer and an accounting
officer.
-
The J8 head of section must oversee expenditure financed through ATHENA decided or
supervised by the headquarter where he/she is assigned.
-
The J8 head of section must have direct access to his/her commander. Therefore, as other
relevant close advisers, he/she should naturally stands within the Command group.
- 25 -
5) Measures to be taken :
-
J8 head of section must adequately set his/her section with appropriate written
delegations and Standard Operating Procedures ensuring :
o that the principle of incompatibility between authorising and accounting officers is
complied with, (one officer in the J8 section may therefore discharge several
functions)
o that any contract with a value exceeding the “higher threshold” (137.000 € for
supplies, 211.000 € for services and 5.278.000 € for public works) require his/her
assent.
o that a number of documents are established and/or kept up-to-date (e.g. inventory of
fixturess of buildings and pieces of land on arrival and departure, journal of
purchases, inventories, etc.)
o that the internal control system is organised and that ATHENA administrator is
provided with quarterly implementation reports.
-
Within his/her HQ, J8 head of section - in a more general way - should take care of :
o Setting out the standards expected from staff dealing with financial matters,
o Providing proper training in financial procedures and management,
o If necessary, requesting ATHENA pre-operation training,
o Promoting and encouraging a basic level of financial awareness amongst all staff.
- 26 -
ATHENA EU-LMOs operating manual : Fiche 3-3/EN updated on 22/01/2009 by ATHENA (LP)
J8 CELL TASKS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Organization, J8 section, responsibilities, delegations,
2) Governing idea : The J8 section should be staffed with at least 4 officers (1 head of
section = authorising officer, 1 budget officer, 1 contracting officer, 1 accounting officer).
The accounting officer's role is incompatible with the authorising officer's and these therefore
need to be assumed by two different persons. Other roles can be cumulated by the same
officer(s) if fewer than 4 officers are available. However, the J8 section should be
dimensioned to cater for its tasks. The size of the operation may very well call for a larger
staff.
3) Texts of reference :
-
ATHENA Decision : Articles 8-10, 14, 30, 32, 35, 43
ATHENA Financial Rules : Part I : articles 1- 6, 8-10, 53
Fiche 3-1 : Organization of the financial chain
Fiche 10-1 : CJ8 SOP Model :Organization mission and tasks
EU HQ Manning Guide
4) Elements to be controlled :
-
-
J8 should very early require sufficient staffing for the amounts of expenditure (common
costs and nation borne costs) foreseen;
The duties of authorising officer and accounting officer are mutually incompatible and
must be segregated;
Any payment requires the joint signature of an authorising officer and an accounting
officer, unless an imprest account is established (cf. fiche on that item).
The tasks of the head of any J8 section are listed in the Financial Rules, Part 1, Article 6;
-
The following job descriptions should be respected :
-
o Head of J8 section : close advisor of the commander (member of the command
group), responsible for the correct performance of the duties of J8 section, directs
and supervises the management of ATHENA funding, therefore authorizes any
budgetary and legal commitments. Also appoints the budget officer (s), the
contracting officer(s) and the accounting officer (s). May delegate his/her powers.
Must however personally give his assent to any contract above the "higher
threshold". Drafts the necessary SOPs. Presents the draft budget for the operation,
requests for deviations from procurement procedures and other proposals to the
Special Committee.
o The Budget Officer : under the authority of the J8 head of section, prepares the
draft budget(s) for the operation; records into the budget accounts budgetary
commitments, legal commitments and payments; prepares as necessary any
proposal for transfers of appropriations, carryovers of appropriations, amending
budgets; concludes any contracts and attends the duties as financial controller.
- 27 -
o The Accounting Officer : under the authority of the J8 head of section, makes
payments on common costs and nation borne costs; checks any supporting
documents relating to and subsequent to budget implementation, prepares any
administrative documents relating to payment and submits them for approval;
keeps the books on common costs and nation borne costs.
o The Contracting Officer : under the authority of the J8 head of section, conducts
procurement procedures; identifies potential suppliers, requests price estimates;
prepares any documents and acts of procedure necessary to procurement; ensures
that ATHENA rules and the SOFA are complied with; keeps the signed contracts.
-
It is crucial to give the best level of services and minimise risk exposure to ensure that
there are sufficient J8 staff who are properly recruited, trained in ATHENA financial
procedures and management and equipped for their responsibilities.
5) Measures to be taken :
-
Request for ATHENA pre-operation training if needed,
-
Ensure a permanent training (independent of concrete missions) of personnel ready to
enter the J8 section of an operation,
-
Take care that J8 cells are activated in OHQ and FHQ up from the very beginning of an
operation, and ensure proper manning for winding-up phase,
-
Establish functional coordination & communication procedures & systems between :
o Upper level to lower level (OHQ / FHQ / CCHQ),
o All HQ levels.
-
Ensure that there is no measure of financial relevance done without participation of J8
section.
-
Ensure that the J8 head of section has direct access to his/her commander. Therefore, as
other relevant close advisers, he/she should naturally stands within the Command group.
- 28 -
ATHENA EU-LMOs operating manual : Fiche 3-4/EN updated on 21/08/2008 by ATHENA (TB)
BANKS AND CASH (LIMITS & RESPONSIBILITIES)
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Funds, banks, cash, cash flow table
2) Governing idea : The security of funds must be ensured at all times. Moreover, any cash
flow must be recorded to be shown in regular reports and to corroborate the accounts.
3) Texts of reference :
-
ATHENA Decision : Article 14
ATHENA Financial Rules : Part I : articles 11, 17-19
4) Elements to be controlled :
-
Ensuring the security of funds provided by ATHENA is the first priority. Remuneration of
bank accounts and costs of banking transactions should come only second.
-
Funds provided by ATHENA must be kept on separate, dedicated bank accounts.
-
Only sight or short term deposits are allowed.
-
Any EU OHQ should have a permanent bank account for EU operations, in order to be in
a position to receive funds early in the operation, which may be a Rapid Response. Such a
bank account must be in euros, with a bank with its head office in Europe.
-
Any FHQ should wherever possible open a bank account in theatre. ATHENA's
administrator can provide certificates to ease the process.
-
In theatre :
o Wherever possible, deposits must be made with a bank with its head office in the
European Union. Where no such financial institution exist or may offer sufficient
guarantee, funds may be deposited with the European Commission or a Member State.
Failing this, funds may be deposited with a bank with its head office outside the EU. In
such a case, the local central bank may be considered; a non-EU commercial bank
with a long track-record might be a last resort solution.
o The choice of a bank may be influenced by security consideration and nonpartisanship in local conflicts.
o Wherever possible, in order to avoid exchange rate losses, deposits must be in euros.
Deposits in another currency are acceptable only where the euro is not accepted for
payments in theatre; such deposits should be avoided as much as possible where the
foreign currency is not pegged to the euro. An alternative may be to keep deposits in
euros and to change to another currency only when payments are made. In any case,
deposits in foreign currencies may not exceed 2 months of foreseeable expenditure in
theatre during two months.
- 29 -
-
Where operationally needed, funds may be kept and transported in cash or traveller's
cheques. If so, where the SOFA so allows, funds must be escorted by a sufficient number
of men in arms. Funds must be kept in a lock safe; the key or code will be known by only
one person, while the local commander will have a copy in a sealed envelope, the safe's
code must be changed every 6 months and each time a new person takes charge.
-
Cash flows from/into bank accounts, cash or traveller's cheques must be recorded and
reconciled at least once a month with the accounts.
5) Measures to be taken :
-
Identify potential banks in theatre and select one with a view to ensuring, firstly the
security of funds, secondly the best value-for-money ratio. Negotiate the remuneration of
deposits and the costs of bank transactions, notably payments.
-
Ensure that cash is kept in safes and is properly escorted. Ensure that mandatory
provisions on safes' keys and codes are observed.
-
Ensure that any cash flow is properly recorded in cash flow tables.
-
Ensure that cash flow tables are reconciled at least once a month with the accounts.
-
Provide a consolidated cash flow table with regular budget implementation reports.
- 30 -
ATHENA EU-LMOs operating manual : Fiche 3-5/EN updated on 21/01/2009 by ATHENA (LP)
INTERNAL CONTROL & INTERNAL AUDIT
Operational guidelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, budget, finance, internal control, internal audit
2) Governing idea : The Operation Commander must appoint an internal auditor for the
operation. ATHENA's administrator may at any time appoint an auditor and may notably
resort to the internal auditor of the EU Council. Auditors perform for ATHENA an internal
auditing function in compliance with the relevant international standards. They both :
- verify the proper operation of budgetary implementation systems and procedures,
- provide advice on dealing with risks, by issuing independent opinions on the quality of
management and control systems and by issuing recommendations for improving the
conditions of implementation of operations and promoting sound financial management.
3) Texts of reference :
-
ATHENA decision : Chapter 2 articles 5.2, 10.4 & 10.6 / Chapter 11 articles 39.2, 40
ATHENA financial rules : Part 1/ articles 2 (d) 3.8, 5.4, 6 (k), 7, 53-54
Fiche 3-1 : Organization of the financial chain
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-1 : Budget implementation
Fiche 9-1 : Budgetary reports
Fiche 10-1 : CJ8 SOP Model : Annex 14 : J8 Internal controller job description
EU HQ Manning Guide
4) Elements to be controlled :
-
The Operation Commander and the Force Commander, assisted by their respective J8,
must set up internal controls to ensure that expenditure is in conformity with the
principles of sound financial management (efficiency, economy, good value-for-money
ratio), property and funds are preserved and that the inventories and accounts reflect
reality.
-
The Operation Commander must appoint an internal auditor for the operation. This
internal auditor, even if he is part to the J8 cell should report to him/her directly. The
OHQ J8 should also carry out regular checks on the FHQ's expenditure.
-
ATHENA's administrator may at any time appoint an auditor of his choice. ATHENA's
Administrator, on request, can provide the OHQ J8 with audit support.
-
Internal audits aim at checking both the regularity of expenditure and their conformity to
the principles of sound financial management (efficiency, economy, good value-for-money
ratio). Audits check the accounts, the procurement procedures as documented, the
inventories, measures taken to preserve property and funds, and the organization.
-
Internal audits encompass both common costs and Nation Borne Costs.
-
Auditors must have received clearance for access to classified information up to at least
"Secret UE" level or equivalent clearance from an EU Member State or NATO.
- 31 -
-
The administrator and auditors have access without delay and without giving prior notice
to the documents and to the contents of all data supports relating to that expenditure
(hard copies and computers), and to the premises where those documents and supports
are kept. They may make copies. The persons involved in implementing ATHENA's
expenditure shall give the administrator and the auditors the necessary assistance in
performing their task.
-
Any member of staff involved in the financial management and control of transactions
who considers that a decision he is required by his superior to apply or to agree to is
irregular or contrary to the principles of sound financial management or the professional
rules he is required to observe shall inform the authorising officer by delegation and, if
the latter fails to take action, the administrator. In the event of any illegal activity, fraud
or corruption which may harm the interests of ATHENA, he shall inform the Force or the
Operation Commander, as appropriate, and the administrator (which can be by e-mail).
-
Procurement contracts must include appropriate clauses requiring contractors and
consultants to make available all records which may be required for audit purposes.
-
ATHENA's Administrator, on request, can provide the OHQ J8 with audit support.
5) Measures to be taken :
-
The Operation Commander must appoint an internal auditor for the operation.
-
Every J8 must :
o Organise the procurement procedures, inventories and accounting procedures
o Raise the awareness of the Operation Commander, the Force Commander and
other sections to the need to comply with those procedures, notably to :
-
get the J8's assents for any procurement (avoid non-authorised
procurement)
-
keep equipment and infrastructure in good condition (maintenance,
storage, responsible persons and location of equipment registered in
inventories)
o Organise the internal control / audit system in his field of responsibility :therefore
the internal controller should be assigned within the J8 cell.
o Request sufficient personnel for these tasks,
o Keep the administrator directly informed of any event or policy that may impact on
costs financed through ATHENA (common costs +NBCs),
o Ensure that auditors have access to all premises and documents at any time.
- 32 -
ATHENA EU-LMOs operating manual : Fiche 4-1/EN updated on 03/03/2009 by ATHENA (ABL)
ATHENA CONTRACTING : GENERAL FRAMEWORK
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Contracting, principles, potential deviations, geographical scope, applicable
law and competent court
2) Governing idea : Procurement must comply with ATHENA's Financial Rules and
procedures. These are based on standard procedures, similar to national procedures, with
possible deviations. The applicable law and the competent court for hearing disputes as well
as the "geographical scope" of the procedures are also set out in the Financial Rules.
Contracting issues must be linked with budgetary and accounting aspects as well as the
inventory.
3) Texts of reference :
-
-
Principles :
– Financial Rules Part II Art 1, 2, 7, 12, 14 & 27
– Financial Rules applicable to expenditure financed through ATHENA :
o without recourse to an Operation Headquarters provided by a Member
State or to NATO assets and capabilities: Part I Art 24
o in EU military operations where Headquarters are provided by EU
Member States: Part III Art 1
o in EU military operations with recourse to NATO assets and capabilities:
Part IV Art 1
Potential deviation : Financial Rules : Part II Art 6 & Part IV Art 4
Geographical scope : Financial Rules : Part II & IV : Art 3
Applicable law & competent court for hearing disputes : Financial Rules : Part II Art 28
4) Elements to be controlled :
-
Principles :
o ATHENA's Financial Rules are guided by on EC Directive 2004/18 on Public
procurement, taking into consideration operational requirements and constraints.
Standard procedures and thresholds are therefore similar to those in EU Member
States' national legislations.
o The Operation Commander, as authorising officer for the operation he/she commands,
may order procurement, within the list of common costs and Nation Borne Costs, the
budget in force for the operation and the Financial Rules, as necessary for the
operation. The OHQ J8 has a particular role, which he may delegate, notably to the
FHQ J8. Contracts of a value above 137 000 euros must be signed by the OHQ or the
FHQ chief J8.
o Where an operation makes recourse to NATO assets and capabilities, NATO financial
rules are applicable to procurement financed through ATHENA. Where the OHQ is
provided by an EU Member State or is the EU Operations Centre, Part II in
ATHENA's Financial Rules are applicable.
- 33 -
o Basic common principles are :
- Procedures shall be directed to ensuring, through fair and open competition, the
most efficient procurement meeting the operational requirements.
- All staff involved in procurement procedures shall treat economic operators
equally and non-discriminatorily, shall act in a transparent way and shall not
disclose information forwarded to them by economic operators which those have
designated as confidential
- No outsourcing of a military capability (e.g. armed guards), which could not be
obtained in the force generation process but is still requested by the Operation
Commander, may be undertaken before it has been authorized by the Special
Committee.
- A contract shall be in writing and shall consist in a commitment and
administrative + technical specifications.
-
Geographical scope:
o No difference may be made between economic operators established in the European
Union. The criteria is the place of residence of the person or company, not nationality.
o Procurement procedures are open to candidates from the Host State.
o The European Community and its Member States, within the World Trade
Organisation or through bilateral agreements, have undertaken to open their public
procurement above a threshold to competitors from a number of other countries. No
candidate from one of these countries may be refused in a procurement procedure of a
certain value (137.000 euros for goods, 211.000 euros for services and 5.278.000
euros for works) on the basis of its geographical origin. These include notably
Canada, Chile, Hong Kong, Israel, Japan, Mexico, Norway, Singapore, South Korea,
Switzerland, the USA.
o Geographical scope of procurement procedures is defined in Art 3 of the Parts II & V.
Before refusing a candidate from a non EU Member State because of its origin, check
the list.
-
Deviations
o Prior specific authorizations allow to:
- deviate from tender procedures, in favour of negotiated procedures, including
where justified with a single source
- shorten time-lines for tender procedures and negotiated procedures with
publication
- deviate from the geographical scope
- deviate from the obligation to have contracts in writing
- apply security measures and notably abstain from publicity
o Admissible justifications are limited. Extreme urgency is one of them.
o Authorizations are granted by the chief J8 up to137 000 euros, the administrator up to
1 million euros and the Special Committee above that threshold.
o Specific NATO thresholds apply in EU military operations with recourse to NATO
assets and capabilities (136 000 euros and 680 000 euros).
- 34 -
-
Applicable law and the competent court for hearing disputes:
o Before the signature of the contract: Any disputes arising from a procurement
procedure until the relevant contract is signed may be submitted, by agreement, for
conciliation to the Special Committee, which shall devise appropriate measures.
o The contract must specify the applicable law and the competent court.
o After the contract has been signed :
- Applicable law: The contract should be governed by, applied and interpreted in
accordance with, if possible, the laws where the Operation Headquarter is
located.
- Jurisdiction: All disputes concerning the interpretation and application of the
contracts once signed should, unless settled out of court by the Parties, be resolved
through the courts where the Operation Headquarter is located.
o Linking the contract, the budget, the accounting and the inventory :
- The budgetary commitment must be taken no later than the notification to the
successful tenderer; the signature of the contract is the legal commitment.
- For a same contract, the commitment and the payment appropriations shall be
foreseen in the same budget delegation.
- A clear relation must be established between the sourcing (common budget or
NBC), the commitment, the payment calendar, the invoice and the inventory.
5) Measures to be taken :
- Establishment of delegation(s):
o The list of persons who have received delegation to act as Contracting
authorities and/or Authorizing Officers must be established by the head of the
HQ budget-finance section (J8) (Financial rules - Part I - Article 1 & 2).
o Delegations to procure, notably from the OHQ to the FHQ or from the FHQ to
the FHQ-rear, must be established in writing.
o The chief J8 of the HQ concerned must sign himself contracts above 137 000
euros.
- Ensure that the Operation Commander and other branches, notably J4, J6 and J1, are made
aware of:
o Possibilities to procure with funds provided through ATHENA
o The limits (list of common costs and Nation Borne Costs, the budget)
o The time-lines and other constraints (e.g. necessity to draft clear and precise
technical specifications) due to procurement procedures
- Stages of procurement procedures - General workflow
o Ex-ante publicity (not mandatory):
 Pre-information notice
 Call for expressions of interest
- 35 -
o Preparation of the tender documents
 Tender specifications
 Title, purpose and context of the procurement
 Subject of the contract and technical specifications
 Information meeting or site visit (non mandatory)
 Variants (non mandatory)
 Eligibility to participate in the tendering procedure
 Consortia and subcontracting
 Exclusion, selection and award criteria
 Volume of the contract
 Price
 Terms of contracts, including payments
 Guarantees
 List and form of the documents to be submitted by the tenderer
 Draft contract
 Invitation to tender or to negotiate
o Contract notice
 Scope and content
 Arrangements for publication
o From the launching of the call for tenders to the deadline
 Launching of the call for tenders
 Receipt of requests to participate and selection of candidates
 Dispatch of tender documents
 Receipt of tenders
o Opening and evaluating tenders
 Arrangements for opening and evaluating tenders
 Opening of tenders
 Evaluation of tenders
 Evaluation report and ranking of tenders or requests to participate
o Award of the contract and ex-post information
 Award decision
 Notification of the award decision
 Signature of the contract
 Information for candidates and tenderers
 Publication of an award notice
 Potential request for additional information
- In the initial phase of the operation, the necessary requests for deviations (to select the
appropriate procedure or to shorten the normal time-limits) should be submitted ASAP in
order to able to acquire the necessary items or services (see Fiche 4.5 - Contracting :
deviation)
- 36 -
Request to procure
Nature of the envisaged procurement
Envisaged purchase is eligible for common
funding or considered as Nation Borne Cost
Outsourcing of military capabilities
Authorization granted by the Special Committee
Sufficient appropriations are available in the budget
Purchase may be through
ATHENA
procurement procedure
Request for derogation to the Special Committee
Valid Administrative arrangement
Contract already awarded by a MS, an EU
Institution, an International organisation or
a Central Purchasing body
- 37 -
ATHENA EU-LMOs operating manual : Fiche 4-2/EN updated on 03/03/2009 by ATHENA (AB)
PROCUREMENT PROCEDURE :
CHOICE BASED ON FINANCIAL THRESHOLDS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : procedure, thresholds, deviation
2) Governing idea : The choice of a procedure depends on the estimated value of the
intended purchase (excluding VAT) but can also be influenced by operational deadline.
In this context, potential deviations (or derogations) are foreseen.
3) Texts of reference :
-
-
Thresholds and applicability of procedures : Financial Rules Part II Art 4, 5
Procedures development :
 Open or restricted procedure:
Financial Rules Part II Art 32-41
 Negotiated procedure:
Financial Rules Part II Art 42-43
 Dynamic purchasing system:
Financial Rules Part II Art 44-45
 Competitive dialog:
Financial Rules Part II Art 48-49
Imprest account - Procurement procedure : Financial Rules Part II Art 5
EU Military operations with recourse to NATO assets and capabilities
Financial Rules Part IV Art 1
General contracting characteristics - Deviations : Fiche 4.5.
4) Elements to be controlled :
-
The estimated value of the intended purchase (excluding VAT), compared to financial
thresholds, determines the standard procurement procedures which may be used. Simpler
and faster procedures or shortened deadlines may be allowed by specific prior
authorizations (see Fiche 1.1.5. on these).
-
The Operation Commander is the authorising officer for the operation which he/she
commands. The OHQ J8 has a specific role which he may delegate, notably to the FHQ
J8. The OHQ or the FHQ J8 must personally sign contracts of a value exceeding 137 000
euros.
-
The chief J8 of the HQ responsible of the intended purchase must choose the appropriate
procedure within ATHENA's Financial Rules and, where necessary, request the necessary
deviations or shortened deadlines.
5) Measures to be taken :
-
In order to ensure transparency and audit trail, the choice must be documented.
- 38 -
Procurement procedures
Thresholds
(VAT excluded)
Standard procedures
Up to 30.000 EUR
("LOWER THRESHOLD")
A. Whenever possible,
negotiated procedure with or
without prior publication but
with the consultation of at
least 3 candidates, or
Possible procedures with a specific
prior authorization / deviation
referred to in Part II Art 6
B. Where not possible, single
source procedure without prior
publication
- Up to 137.000 EUR for services
and for supplies listed at Annex I
- Up to 211.000 EUR for supplies
other than those listed at Annex I
- Up to 5.278.000 EUR for public
works / Infrastructure
("HIGHER THRESHOLD")
A. Open or restricted tender
procedure, or
A. Single source procedure (cases
referred to in Part II Art 9)
Above the thresholds mentioned
above
A. Open or restricted tender
procedure, or
A. Negotiated procedure with prior
publication and whenever possible
with the consultation of at least 3
candidates (cases referred to in Part
II Art 8), or
B. Dynamic purchasing
system, or
B. Negotiated procedure without
prior publication and whenever
possible with the consultation of at
least 3 candidates being consulted,
B. Negotiated procedure with
or without prior publication
but with the consultation of at
least 3 candidates
but single source if necessary (cases
referred to in Part II Art 9)
C. Competitive dialogue
Whatever the threshold, if secret,
special security measures,
protection of essential interests of
the EU or its Member States
(Special cases referred to in Part II
Art 11)
Standard procedure, based on
estimated value
To be determined through prior
specific authorization
Thresholds for the imprest
accounts
Possible procedures to follow
Possible procedure with a specific
prior authorization / deviation
Up to 5.000 EUR (without VAT)
Payment against invoice
without prior acceptance of a
tender (Part II Art 5.4)
Single source procedure (Part
II Art 5.5
Payment against invoice up to an
another amount (Part III Art 19)
Procurement outside the EU
whatever the amount
Other possibilities depending on the
decision establishing the imprest
account (Part II Art 5)
In EU military operations with recourse to NATO assets and capabilities, NATO
procedures shall apply to expenditure financed in common through ATHENA.
- 39 -
ATHENA Procurement Guide
ATHENA EU-LMOs operating manual : Fiche 4-3/EN updated on 03/03/2009 by ATHENA (AB)
PROCUREMENT PROCEDURE :
TIME-LIMITS DURING A PROCEDURE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Time-limits, procedure, shortened deadlines -not in bold
2) Governing idea : Depending on the procedure chosen, the publication of a pre-information
notice, the use of electronic means and the possible acknowledgment of urgency, minimum timelimits must be complied with at the different steps in the procedure
3) Texts of reference :
-
Financial thresholds
Financial Rules Part II Art 4
-
Ex ante advertisement:
Financial Rules Part II Art 31
-
Procedures:
 Open and restricted procedures :
 Negotiated procedures :
 Dynamic purchasing systems :
 Use of electronic auctions :
 Competitive dialogue :
Financial Rules Part II Art 33, 34 & 35
Financial Rules Part II Art 42
Financial Rules Part II Art 44 & 45
Financial Rules Part II Art 47
Financial Rules Part II 48 & 49
-
Times limits for the validity of a framework contract: Financial Rules Part II Art 30
-
Publication of an award notice :
Financial Rules Part II Art 53
-
Informing candidates and tenderers :
Financial rules Part II Art 51
-
Shortening of time-limits and urgency :
Financial Rules Part II Art 6, 10 & 11
-
EU Military operations with recourse to NATO assets and capabilities
Financial Rules Part IV Art 1
-
Framework :
Fiche 4.1
-
Choice of the procedure based on Financial thresholds :
Fiche 4.2
Page 40 / 215
ATHENA Procurement Guide
4) Elements to be controlled (ex-ante advertisement, delays to be respected during the selected procedure and ex-post advertisement):
1. EX-ANTE
Advertisement
See
Financial
2. With / Without
pre-information
notice
or
With a specific prior
authorization
Time-limits are subject to the
procedure chosen and the potential use
of the electronic support
Open
Procedure &
Competitive
Dialogue
Restricted
Procedure &
Competitive
Dialogue
Tenders
Applications
A. WITHOUT
Pre-information
notice
B. WITH
Pre-information
notice
C. With a specific
prior authorization
3. EX-POST
1. Ordinary delay
2. Where notice transmitted to EU Official
Journal by electronic means
3. Where electronic access by candidates
to tender documents (Internet)
Minimum time limit
1. Ordinary delay
52 days
(II 33.3)
- 7 days
(II 10.1)
- 5 days
(II 10.2)
40 days
37 days
(II 33.4)
- 7 days
(II 10.1)
22 days
(II 33.3)
37 days
(II 33.4)
- 7 days
(II 10.1)
2. Where notice transmitted to EU Official
Journal by electronic means
3. Where electronic access by candidates
to tender documents (Internet)
Minimum time limit
22 days
30 days
30 days
rules
Part II
Tenders
Negotiated
Procedure
with prior
publication of
a contract
notice
Applications
40 days
(II 35.6)
- 5 days
(II 10.2)
35 days
22 days
(II 35.6)
- 5 days
(II 10.2)
17 days
Art 31
Negotiated
Procedure
without prior
publication of a
contract notice
Tenders
37 days
(II 42.2)
- 7 days
(II 10.1)
-
30 days
Authorizing
Officer's decision
n.a.
n.a.
n.a.
n.a.
-
n.a.
n.a.
Authorizing
Officer's decision
Minimum time limits
in case of urgency
10 days
(II 10.3)
15 days
(II 10.3)
10 days
(II 10.3)
15 days
(II 10.3)
10 days
(II 10.3)
Advertisement
See
Financial
rules
Part II
Art 53
Page 41 / 215
-
ATHENA's Financial Rules don't regulate the time-limits for a negotiated procedure without
prior publication of a contract notice. It's the Authorising Officer's responsibility to determine,
on case by case basis, contract by contract, these time-limits.
-
-
Additional secondary information:

No time-limits are set in negotiated procedures without publication. However, in order
to ensure that the best possible offer can be identified, a procedure with prior
publication of a contract notice, a call for expression of interest or a pre-information
notice should wherever possible be preferred. It must be borne in mind that
publication is likely to attract more candidates, increase the probability that the
required goods, services or works can be obtained and at better conditions. Publication
also improves the operation's image vis-à-vis the Special Committee, suppliers, local
authorities and auditors.

The time-limits given above constitute minimums, run from the date of dispatch of the
notice to the EU Official Journal for publication and are set in calendar days. If the last
day of a minimum time limit falls on an holiday or a week-end, the period to be taken
into account should as much as possible include the next working day.

The actual time limits must be long enough to allow interested parties a reasonable
and appropriate period to prepare and submit their tenders, taking particular account of
the complexity of the contract. Longer time limits must be allowed where there is a
requirement for a prior visit to the site or on-the-spot consultation of certain
documents. Longer deadlines mean wider competition and better-quality tenders.

During the procedure, the time limits for the two phases (processing of the
applications and the tenders) must not be aggregated. The two phases are separated by
the receipt and processing of applications, selection of the candidates and organisation
of the dispatch of the tender documentation.

The contract may be a document signed by the parties or an offer accepted by the
contracting authority. In any case, the successful candidate must be notified of the
contract after it has been signed or of acceptance of the offer. The contract takes effect
on the date of receipt of the notification by the other party, unless the contract itself
provides for another date. No time-limits are set between the selection of the
successful candidate, the signing of the contract and/or notification.
Technical data:

Office of the Official Journal, ex-ante and ex-post advertisement

When a notice must be published in the Official Journal of the European
Communities, the Office for Official Publications of the European Communities
shall ensure publication no later than twelve calendar days after their dispatch.
That period shall be reduced to five calendar days in urgent cases and if the notices
have been prepared and sent electronically. The contracting authorities must be
able to provide evidence of the date of dispatch.

In order to take advantage in open and restricted procedures and in competitive
dialogue of the reduced time-limit allowed by the publication of a pre-information
notice, this notice must be dispatched no less than 52 days and no more than 12
months before the date on which the contract notice is dispatched. This however is
- 42 -
only possible in cases when needs can be forecasted during one year for the
following year. - the same style of letters as in rest of document


A contracting authority which has awarded a contract or concluded a framework
agreement with a total value exclusive of value-added tax exceeding the "higher
threshold" shall send a notice of the results of the award procedure for publication
in the Official Journal of the European Communities within 48 days of the award
of the contract or the conclusion of the framework agreement.

Whatever the contract value, the contracting authority shall as soon as possible
inform candidates and tenderers of decisions reached concerning the conclusion of
a framework agreement, the award of the contract or admittance to a dynamic
purchasing system, including the grounds for any decision not to conclude a
framework agreement or award a contract for which there has been a call for
competition or to recommence the procedure or implement a dynamic purchasing
system; that information shall be given in writing upon request to the contracting
authority. In dynamic purchasing systems, the contracting authority shall send a
notice to candidates and tenderers of the result of the award of contracts within 48
days of the award of each contract. The contracting authority may, however, group
such notices on a quarterly basis. In that case, they shall send the grouped notices
within 48 days of the end of each quarter.

On request from the unsuccessful party concerned, the contracting authority shall
as quickly as possible reply to the request. The time taken may in no circumstances
exceed 15 days from receipt of the written request.
Electronic auctions and dynamic purchasing systems:

In open or restricted procedure or in negotiated procedures in the case referred to
in Part II Art 8(1)(b), the contracting authority may decide that the award of a
public contract shall be preceded by an electronic auction when the contract
specifications can be established with precision. Before proceeding with an
electronic auction, the contracting authority shall make a full initial evaluation of
the tenders in accordance with the award criterion/criteria set and with the
weighting fixed for them. All tenderers who have submitted admissible tenders
shall be invited simultaneously by electronic means to submit new prices and/or
new values. The electronic auction may not start sooner than 2 working (not
calendar) days after the date on which invitations are sent out.

In order to set up a dynamic purchasing system, contracting authorities shall
follow the rules of the open procedure in all its phases up to the award of the
contracts to be concluded under this system and shall use solely electronic means.
Each contract must be the subject of an invitation to tender. Before issuing the
invitation to tender, contracting authorities shall publish a simplified contract
notice inviting all interested economic operators to submit an indicative tender
within a time limit that may not be less than 15 days from the date on which the
simplified notice was sent. . - the same style of letters as in rest of document

-
For the prior specific authorizations, see Fiche 4.5 "Deviations"
-
In EU military operations with recourse to NATO assets and capabilities, NATO
procedures shall apply to expenditure financed in common through ATHENA.
- 43 -
5) Measures to be taken :
- Possible publication of a pre-information notice
- Potential request for a specific prior authorisation / deviation in order to shorten the timelimits (or for a simpler procedure) : see Fiches 4.2 and 4.5.
- In open or restricted procedures or negotiated procedures with publication, publish a
contract notice
- Sign contract and notify the successful candidate
- Inform unsuccessful candidates
- Publication of a notice of result / contract award
- 44 -
ATHENA EU-LMOs operating manual : Fiche 4-4/EN updated on 03/03/2009 by ATHENA (AB)
PROCUREMENT PROCEDURE :
PUBLICATION, COMMUNICATION AND LANGUAGE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Publication of a notice, journal, thresholds, communication means, electronic
signature and document, language - not in bold
2) Governing idea : Where to publish, how to communicate and in which language
3) Texts of reference :
-
Financial thresholds
Publication:
Communication means:
o Electronic signature and documents :
o Participations, offers and notifications :
& 51
Financial rules Part II Art 4
Financial rules Part II Art 31, 33 & 53
Financial rules Part I Art 15 &16
Financial rules Part II Art 34, 35, 36, 37
-
EU Military operations with recourse to NATO assets and capabilities :
Financial Rules Part IV Art 1
-
Choice of the procedure:
Time-limits during a procedure:
Specific prior authorisations:
Fiche 4.2
Fiche 4.3
Fiche 4.5
4) Elements to be controlled :
-
Publication
o Main ideas:

Publication shall be directed to ensuring through fair and open competition the
most efficient procurement meeting the operational requirements.

In tender procedures and in negotiated procedures with prior publication, a
contract notice shall be published and shall be followed by a notice of the results
of the award procedure.

Two notices may be published when future purchases may be forecasted long in
advance:
 A call for expressions of interest may be published in order to pre-select
candidates who may be invited to submit tenders in future restricted tender
procedures or negotiated procedures over a period of time not exceeding 3
years.
- 45 -

A prior information notice may be published at least in the Official Journal of the
European Communities. This can be done where the contracting authority can
inform of its intended purchases over the next 12 months. Where the preinformation notice was despatched for publication no less than 52 days and no
more than 12 months before the date on which the contract notice is dispatched,
this has the advantage of allowing the contracting authority to shorten the
deadlines for receiving offers to 22 days in open tender procedures. . - the same
style of letters as in rest of document


Each time, the contracting authorities must be able to provide evidence of the
publications made as well as of the date of dispatch from which start the timelimits of the different procedural stages.
o Publication with regard to thresholds:
Above the "higher threshold"
Below the "higher threshold"
Mandatory Official Journal of the European Appropriate means
Communities
Optional
Other appropriate means
Official Journal of the European
Communities

For contracts of an estimated total value, above the "higher threshold", the
publication of the different notices will be made (at least) in the Official Journal of
the European Communities.

Contracts of an estimated total value below the "higher threshold" shall be
advertised by appropriate means, chosen by the contracting authority, in order to
ensure competitive tendering, non discrimination and impartiality in the
procurement procedure. Such advertising may notably be through the local or
specialised press or through the local chambers of commerce and industry.
Publication in the Official Journal is not mandatory but is also possible.

Notwithstanding the financial thresholds, contracts may be advertised in any other
way, notably in electronic form (notably Internet Web pages) or through the
general, local or/and specialized press. Any such advertising shall refer to the
notice published in the Official Journal of the European Communities, if one has
been published, and may not precede the publication of that notice, which alone is
authentic. Such advertising may not introduce any discrimination between
candidates or tenderers nor contain details other than those contained in the
contract notice, if one has been published.

For security reasons and after having received the appropriate specific
authorisation, publication rules could be altered (see Fiche 1.1.5 "Deviations")
o Office for Official Publications / Office des Publications Officielles des Communautés
Européenne (OPCE)

Where the Financial rules provide that a notice shall be published in the Official
Journal of the European Communities, it's the Office for Official Publications
responsibility to ensure publication of it in a certain time-line (see Fiche 4.3).
- 46 -

Where the Financial rules does not provide that a notice shall be published in the
Official Journal of the European Communities as well as for the other ways of
advertisement, a specific short time-line must be agreed in order to ensure a quick
notice publication and no discrimination between candidates or tenderers.

Publication to the Official Journal of the European Union - in italics

The SIMAP (Gateway to European Public Procurement - Système
d'information pour les marchés publics européens) portal provides access to
most important information about public procurement in Europe.
Tender notice are published on TED website (Tenders Electronic Daily), the
single official source of public contracts.

Most of public procurement notices are sent for publication through an
electronic channel. E-mails are allowed but a web-based tool - eNotices simplifies and speeds up preparation of tender notices. Another possibility,
today outside the scope of this memento, is "eSenders" service that allows
qualified organisations to submit notices directly as XML files.

eNotices (formerly SIMAP on-line forms) is an on-line tool for preparing
public procurement notices and publishing them in the Supplement to the
Official Journal of the European Union and provides access to all standard
forms used in European public procurement. You need to be registered to use
this service. Registration is free and can be done by typing:
"http://simap.europa.eu/enotice/RegisterUser.do?action=display". After having
submitted the request, a transaction number is sent to the E-mail mentioned in
the request allowing you to activate directly your account.
For information, the Administrator of the Mechanism is known in the database.

SIMAP :
Publication of Supplement to the Official Journal of the European Union
Rue Mercier, 2
L - 2985 Luxembourg
Fax: (352) 29 29 42 670
E-mail :ojs@publications.europa.eu
Info & on-line forms : http://simap.europa.eu
Helpdesk:simap@publications.europa.eu
Tel:(352) 29 29 44404
Fax :(352) 29 29 44405

TED Unit :
Office for Official Publications of the European Communities
Rue Mercier, 2
L - 2985 Luxembourg
o The contracting authority shall inform all candidates and tenderers of the result of the
award of contracts or the grounds for any decision not to conclude such agreement
- 47 -
-
Communication means
o The electronic signature and electronic documents are allowed bearing in mind that
the corresponding authentic documents must be provided in due time.
o Requests to participate, tenders and notifications may be submitted to or by the
contracting authority by all means of communication provided that the date and time
of their receipt can be acknowledged beyond doubt and that the confidentiality of
tenders is preserved. The invitations to submit a tender will be sent only by writing.
o If all documents issued by the contracting authority are freely, fully and directly
accessible by electronic means, the notice shall give the Internet address at which
those documents can be consulted.
-
Language(s)
o The contracting authority may choose the language(s) in which procurement
procedures will be conducted, taking into account the need to reach out to potential
suppliers.
o Contract notices may mention that all written communications in the procurement
procedure and contracts must be in the specific language(s) chosen by the Contracting
authority for the procurement process and that all documents and certificates in other
languages must be accompanied by a certified translation in that language. Moreover,
the selection criteria related to technical and professional capacity may also set out a
requirement for the contracting party, during the award procedure and the execution
of the contract, to work in the language selected by the contracting authority.
-
In EU military operations with recourse to NATO assets and capabilities, NATO
procedures shall apply to expenditure financed in common through ATHENA.
5) Measures to be taken :
-
Publication:
- To estimate the value of the contract
- To select the relevant newspapers and appropriate means for publication
- To publish the pre-information, contract and award notices
- During the HQ establishment, a user name for direct access to the OPOCE should be
created in order to fill in on-line the different notices.
-
Communication:
- To bring in measures in order to acknowledge beyond doubt reception of requests
-
Language:
- To decide the working language
-
Deviation:
- Where necessary, a request for deviation may be submitted (see Fiche 4.5)
- 48 -
ATHENA EU-LMOs operating manual : Fiche 4-5/EN updated on 03/03/2009 by ATHENA (AB)
PROCUREMENT PROCEDURE :
DEVIATIONS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Specific prior authorizations, possible cases, competent authorities
2) Governing idea : With specific prior authorizations foreseen in the Financial Rules,
faster procedures may be allowed in order to meet operational requirements and deadlines
3) Texts of reference :
-
Specific prior authorization :
Special Committee's decisions :
Financial Rules Part II Art 6
case by case basis
4) Elements to be controlled :
-
A specific prior authorization shall be necessary to :
1. reduce the time-limits for open or restricted tender procedures or negotiated
procedures with prior publication of a contract notice, where duly substantiated
urgency renders impracticable the standard time-limits for such procedures (Art 10)
2. resort to a simpler, faster procedure than normally foreseen at Art 5, notably to a
negotiated procedure without publication of a contract notice but 3 candidates being
consulted or even, in certain cases, a single source procedure :
o in accordance with the cases foreseen at Art 8 or 9
o or when the contract is to be implemented outside the European Union
Examples of cases where a single source procedure may be accepted:





extreme urgency
when, for technical or artistic reasons, or for reasons connected with the
protection of exclusive rights, the contract may be awarded only to a particular
economic operator (examples: public monopolies/utilities, need to buy electronic
equipment or soft wares compatible with existing ones)
additional supplies, where a change in supplier would create technical difficulties
additional works or services, not exceeding 50% of initial works
when no tenders or no suitable tenders or no applications have been submitted in
response to an open or restricted procedure
3. deviate from the Financial Rules as regards mandatory publications, where a
contract is declared to be secret, where its performance must be accompanied by
special security measures or when the protection of essential interests of the
European Union or one or more of its Member States so require (Art 11)
- 49 -
4. deviate from the rules on geographical scope (set out in Art 3), in order to allow or
prohibit participation in procurement procedures of candidates originating in
particular countries
5. deviate from the provision that contracts shall be in writing (Art 27)
6. use a national contract, awarded in conformity with EC Directives ( Note:
permanent derogation foreseen in the next version of ATHENA's Financial Rules)
-
Who may grant a specific prior authorization:
1. Depending on the estimated value of the intended purchase exclusive of value-added
tax:
(EUR)
 30 000
[ 30.000, 137.000 ]
Competent Authority
Head of the Budget-Finance
Section
Head of the Budget-Finance
Section
[ 137.000, 1.000.000 ]
Administrator
 1.000.000
Special Committee
Request signed by
No particular justification needs
to be recorded
Contracting Officer. Request
with justifications and decision
must be in writing and filed
Head of the Budget - Finance
Section of the EU OHQ
Operation Commander
through its
Head of the Budget - Finance
Section
2. In the two following cases, the Administrator may also grant an authorization:
o below 137 000 euros, where no head of the budget-finance section in the EU
Headquarters has been appointed
o whatever the estimated value of the intended purchase, when, for reasons of
extreme urgency brought about by events unforeseeable by the contracting
authorities in question, the time limits for other procedures cannot be complied
with, the Administrator may grant, insofar as is strictly necessary, the prior
authorization allowing this contracting authority to award public contracts
through a negotiated procedure with, if necessary, a single source for public
works, supply or services contracts. Of course, the circumstances invoked to justify
extreme urgency must not in any event be attributable to the contracting authority
3. In principle, the Special Committee meets once a month but could be convened within
at most 15 days if the Operation Commander or the Administrator so requests. Based
on operational constraints, the Administrator may also forward a request from the
Operation Commander to the Special Committee under the silence procedure.
- 50 -
-
Justification for the deviation's request:
1. Where a deviation is authorized, it shall be duly motivated and the necessary
justifications shall be documented in the file, notably with a view to ensuring a proper
audit trail.
2. The request's justification for a derogation shall contain, after a description of the
intended purchase, the actions already taken for this purchase (if any), the different
potential course of actions identified with their pro's and con's, the motivated way
ahead chosen and the operational impact of not having a positive answer to the
request. After the decision has been taken, the decision will be added to the file as well
as the actions taken on the basis of this decision (see proposed template).
5) Measures to be taken :
- Plan and undertake procurement as early as possible, in order to allow as much as possible
for standard procedures, which provide for wider competition . When necessary, motivated
requests for deviations should be sent ASAP to the Administrator, especially in the first stages
of the operation.
- If standards procedures do not seem compatible with operational requirements, notably with
operational urgency:
o for intended purchases up to 30 000 euros, the chief J8 concerned may decide to
renounce consulting 3 candidates and decide to go single source on his own
authority.
o for intended purchases between 30 0000 and 137 000 euros, the chief J8
concerned may also decide to renounce consulting 3 candidates and decide to go
single source. The request from the contracting authority and the chief J8's
decision must however be in writing and filed.
o
for intended purchases above 137 000 euros, the chief J8 should send a duly
motivated request to the administrator. A scanned letter from the Operation
Commander or from the OHQ J8 is sufficient.
 If the intended purchase remains below 1 million euros, the administrator will
take the decision himself.
 If the intended purchase exceeds 1 million euros, the administrator will submit
the request to the Special Committee. The OHQ J8 may have to come to justify
his request to the Special Committee.
 The decision, duly signed, will be scanned and e-mailed back to the OHQ.
- 51 -
ATHENA EU-LMOs operating manual : Fiche 4-6/EN updated on 02/02/2009 by ATHENA / PDM (AB / FC)
USE OF NATIONAL FRAMEWORK CONTRACTS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Procurement, Framework contracts
2) Governing idea : Framework contracts between Members States and a third party for
goods and services on demand. (“framework contracts”) may be used when :
- No objection is raised by the contracting parties to the framework contract,
- The national framework contract is the result of a national bidding process conducted no
more than four years previously.
- There is no certain indication that an ATHENA bidding procedure would lead to a
significantly more satisfactory result at the time.
Otherwise, the sense of Part II Article 30 of the ATHENA financial rules shall apply.
3) Texts of reference :
-
ATHENA Decision : Article 8
ATHENA Financial Rules : Part II : article 30
4) Elements to be controlled :
-
-
-
Wherever goods and/or services could be plurally needed during a given period, the
essential terms governing the series of specific contracts to be awarded may be laid down
in a framework contract.
Existing framework contracts between Members States and third parties (suppliers) could
be used after having received the adequate derogation. In this context, this national
framework contract to be used must be the result of a national bidding process in
accordance with national law.
The ATHENA framework contract must not be older than four years.
If there is any certain indication that an ATHENA bidding procedure could especially
lead to a more reasonable result, the national framework must not be used.
5) Measures to be taken :
-
-
In order to be able to activate a national framework contract, the contracting authority
must receive a specific prior derogation. Indeed, the use of national contract is not
regulated by the current ATHENA Financial rules. The authority to grant such deviation
depends on the value of the contract and is designated in Part II Art 6 Part 3.
The parties of the original framework shall be informed that the HQ intends to use the
contract if they do not object within a certain period of time.
When no objection, the HQ will send a purchase order to the suppliers(s) of the original
contract.
For any additionally needed negotiations, Part II Article 30 of the ATHENA financial
rules shall apply.
- 52 -
ATHENA EU-LMOs operating manual : Fiche 4-6/EN updated on 21/01/2009 by ATHENA (ABR)
ATHENA ARRANGEMENTS
WITH POTENTIAL OPERATORS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Procurement, Preparatory, Active and Winding-up Phases, Budget
2) Governing idea :
- Lessons learned from military operations showed that the force generation process may
leave gaps difficult for the OHQ or FHQ to fill through ordinary procurement procedures.
Difficulties were encountered notably as regards manpower support in theatre, POL
products, strategic transport.
- Intense time-pressure during operations preparatory and deployment phases, and lack of
information on reliable potential suppliers in the various fields, actually capable of delivering
and meeting operational needs by set deadlines, call for solutions to be prepared ahead of
future operations, with a view to making the necessary procurement in operations easier,
faster, safer and more economical.
- Based on operational needs identified in past operations, the following fields are targeted:
- manpower support;
- fuel in theatre;
- communications;
- medical services;
- transportation, notably strategic air- and sealift.
- The administrative arrangements (AA) are stand by mechanisms which will give an EU
chain of command easier and faster access either to a public entity which can provide
support itself, or to framework contracts which certain Member States have with private
suppliers.
- Administrative arrangements will set out, on the one hand, ATHENA's limited role in
financing common costs and pre-financing nation borne costs, on the other hand the goods or
services which the operator can in principle provide to a military operation. Since such
arrangements must be concluded ahead of future EU military operations, in accordance with
the Council Decision establishing ATHENA, they are negotiated by the administrator. The
Special Committee is then consulted or requested to give its assent before arrangements can
be signed.
- 53 -
3) Texts of reference :
-
ATHENA Decision : Articles 3 & 11.
Existing administrative arrangements :
o Administrative arrangement between ATHENA and the MOVEMENT
COORDINATION CENTRE EUROPE (MCCE)
o Administrative arrangement between ATHENA and the Ministry of National Hellenic
Republic concerning movement and transportation services offered by the ATHENS
MULTINATIONAL SEALIFT COORDINATION CENTRE (AMSCC)
o Administrative arrangement between ATHENA and the French “Economat des
Armées” (EdA)
4) Elements to be controlled :
-
The operational needs covered by the AA must be considered as common costs or prefinanced nation borne costs (list to be approved by the Special Committee),
-
The activation of an AA doesn’t require a bidding process, but a prior specific deviation,
-
No obligation to contract from both parties (EU commander and Provider).
5) Measures to be taken :
-
Request existing AAs from the administrator,
-
Identify precisely, analyse and formalize the operational needs covered by the existing
AA,
-
Study the existing AA,
-
Activation of the AA is but one possibility, the other one will require the launch of a new
procurement procedure,
-
Identify, quantify and/update the required appropriations in the budget,
-
Justify your choice during a “Special Committee's session”.
- 54 -
ATHENA EU-LMOs operating manual : Fiche 5-1/EN updated on 22/01/2009 by ATHENA (LP)
EU JOINT ACTION
& PREPARATION OF THE REFERENCE AMOUNT
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Preparatory phase, common costs, Joint Action, reference amount
2) Governing idea : A Joint Action is a legal text adopted by the Council of the European
Union where operational action by the EU is deemed necessary. This forms the legal basis
creating a new operation. A Joint Action includes a Reference Amount (estimate of the
common costs for the duration of the operation). The Joint Action usually appoints the
Operation Commander, which triggers a change from the preparatory phase to the active
phase of an operation. The Joint Action authorises the Operation Commander to spend up to
a given percentage of the reference amount. Contributions/funds are called from Member
States immediately for the same percentage of the reference amount.
3) Texts of reference :
- ATHENA Decision : Articles 14, 17, 31-32.1 & 2, 35, Annexes II, III-A, B, C
- ATHENA Financial Rules : Part 1 : Chapter 2
- Fiche 2-1 : Common costs financed by ATHENA
- Fiche 6-1 : Budget implementation
- Fiche 5-3 : Organising the preparatory missions
4) Elements to be controlled :
-
The reference amount needs to be prepared early enough. Items of common costs need to
be costed, justifications must be gathered to support the proposal vis-à-vis Member States.
The following questions need to be answered:
o What will be the major needs for the new operation?
o How will those needs be met (national offer through force generation process or
procurement )?
o If procurement is necessary, how will it be done? What will be the costs?
o Which costs should be financed in common - which items should be nation borne
costs?
o What will be the need for funds between adoption of the Joint Action and 30 days
after adoption of the budget for the operation?(This will give the percentage of the
reference amount which will be the basis for calling contributions immediately- the
next contributions will be called only when the budget is adopted, they will be
payable within 30 days and the operation must function until then)
5) Measures to be taken :
-
As early as possible, the future OHQ's J8 must collect as much information as possible on
plans and ideas to form a complete picture of the needs of the future operation. Therefore,
following actions must be implemented :
-
Contact ATHENA Brussels as soon as possible :
athena.mechanism@consilium.europa.eu
- 55 -
-
Ensure that ATHENA, the future OHQ's and future FHQ's J8s are part of fact finding or
other preparatory missions, together with probably the future J4s and other specialists.
-
The J8 sections must be sufficiently staffed in view of prospective common costs and
nation borne costs. This needs to be factored in the activation of the HQs and in the force
generation process.
-
The future Operation Commander and the future COS should be made aware very early of
these needs.
-
ATHENA, the future OHQ's and future FHQ's J8s together must collect information on
prospective items of expenditure and prices; produce a global estimate of common costs
for the duration of the operation (this will be the proposed reference amount); produce a
global estimate of needs for funds between adoption of the Joint Action and 30 days after
the foreseen adoption of the budget for the operation (this will give the percentage of the
reference amount to be proposed to the Council),
-
Procurement should be prepared :
o ATHENA’s framework agreements with EU Member States,
o ATHENA’s framework agreements with Coordination Centres for support,
o Direct procurement,
o Possibly requests for deviations from procurement procedures.
-
Relations with the advanced party in theatre should be organised quasi-simultaneously,
-
Hand over of pertinent information (including the report gathering all relevant data for
the development of the reference amount) should be organised between reconnaissance
team and advanced parties.
- 56 -
ATHENA EU-LMOs operating manual : Fiche 5-2/EN updated on 23/01/2009 by ATHENA (LP)
EXPENDITURE UNDER REFERENCE AMOUNT PERIOD
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Active phase (early beginning), common costs, budget
2) Governing idea : Once a reference amount has been approved, the spending procedure
before there is a budget (early beginning of the active phase) obeys the same rules as if a
budget was already set up. The only difference is that the spending limit is global and covers
common costs as a whole.
3) Texts of reference :
-
ATHENA Decision : Articles 7.3 (c), 13, 15.2, 17-32.3, 35, Annexes II, III-A, B, C.
ATHENA Financial Rules : Part 1 : Chapter 1 : Article 12
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-1 : Budget implementation
Fiche 6-2 : Budgetary chart
Fiche 9-1 : Budgetary reports
Fiche 10-2 : C J8 SOPs Model : Budget
4) Elements to be controlled :
-
The Council of the European Union, when adopting the Joint Action which creates a new
operation, approves a reference amount (=global estimate of the common costs for the
operation) and authorises spending up to 30% of this reference amount.
-
This entails three consequences:
1. the list of common costs changes from ANNEX II to elements of ANNEX III to the
Council Decision on ATHENA,
2. the Operation Commander may start spending on these common costs from the
day the Joint Action is approved by the Council, up to x% of the reference amount,
3. the administrator calls contributions from contributing Member States at the level
of x% of the reference amount. These are payable within 30 days from despatch of
the calls, save in case of a Rapid Reaction.
-
The spending limit is expressed globally as x% of the reference amount. However,
expenditure based on the reference amount will have to be charged to the budget when it
is approved. Therefore, this expenditure must be recorded and booked iaw the same
breakdown as the future budget. It will be included in budget implementation reports and
accounts. Unlike expenditure incurred before the Joint Action was approved (= during the
preparatory phase), which must be recorded and booked separately, expenditure based on
the reference amount does not need to be identified separately from expenditure incurred
after the budget has been approved. It is simply charged to the budget when it has been
approved.
-
The Operation Commander or the OHQ J8 may wish to set limits on spending per item of
common costs. This matter is purely internal to the chain of command and these limits
may be changed freely by the Operation Commander or the OHQ J8.
- 57 -
-
A draft budget for the common costs of the operation must be prepared to be submitted to
the Special Committee as soon as possible.
-
Funds may be called from the administrator.
-
Until a budget is approved, reports on expenditure must be provided to the Special
Committee monthly.
5) Measures to be taken :
-
During this period, the OHQ J8 section must be organised in order to :
o authorise requested, eligible expenditure,
o give proper delegations (nature and amount of expenditure) in writing,
o in any case, avoid expenditure by non-authorised personnel,
-
J8 must ensure that budgetary monthly reports provided to ATHENA show :
o budget commitments, legal commitments (amounts of contracts / orders / invoices) and
payments made; all for each article in the future budget, iaw ATHENA's standard
budget nomenclature
o a cash flow table showing the cash in hand and the funds on bank accounts at the
beginning and at the end of the reporting period as well as flows in between those
dates.
NB: It is recommended to use the budget model SOP and the budgetary report annexed
matrices (fiche 10-2).
- 58 -
ATHENA EU-LMOs operating manual : Fiche 5-3/EN updated on 22/01/2009 by ATHENA / EUMS (LP / JS)
ORGANISING THE PREPARATORY MISSIONS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Organization, preparatory phase, Amount of Reference.
2) Governing idea : Preparatory missions must include finance specialists (future J8,
member of ATHENA administrator's team). They should collect all relevant information
necessary to estimate the reference amount and the budget of the future operation. They
should identify and define the nature and the amount of the common costs necessary to
support the operation during its active phase. Taking into account the local legal
environment as well as the common laws and habits, they should also collect the practical
information which will be necessary to the operation (availability in theatre of banks,
suppliers, means of transportation and communications, etc.).
3) Texts of reference :
-
ATHENA Decision : Articles 31 & 32.1, Annex II, Annex III-B & C
Fiche 2-2 : Common costs during the preparatory phase
Fiche 5-1: Joint Action and Reference Amount
4) Elements to be controlled :
-
-
-
Check whether the Council has approved the Crisis Management Concept (CMC). If yes,
common costs (Annex II of ATHENA decision) include transport, accommodation, use
of CIS, hired local personnel (drivers, interpreters) necessary for exploratory missions
and preparations (in particular fact-finding missions and reconnaissance) by military
forces with a view to a specific EU military operation.
Before leaving, it's crucial to identify:
o the main and most expensive needs for the operation (Infrastructure,transport,
travel, CIS, logistics, intelligence, air monitoring, medical care…). Therefore,
contacts have to be made as much as possible with future J5, J4, J6, chief of staff
and commanders of force and operation.
o How these needs will be satisfied (force generation process, preexistent
arrangements between ATHENA and Member States or support coordination
centers national offers, open-market purchase, direct local purchase, other
possibilities…) ?
o What will be expected from ATHENA (in view of operational needs, which items of
expenditure should be funded in common, which should be Nation Borne Costs)?
Fact-finding missions from adoption of the CMC until approval of the Joint Action may
include representatives of Member States, or can be conducted by Member States entirely.
Member States may ask for reimbursement of expenditure eligible as common costs.
NB: In order to improve the collection of information, avoid an adverse impact on the
operation's image vis-à-vis local authorities and out of economy concerns, it is necessary to
coordinate as much as possible national fact-finding missions. Multinational missions led
by the future OHQ should be preferred.
- 59 -
Summary table of useful information to be collected for common costing
FIELD
Finance
 Banking environment
Subject
Infrastructure,
barracks & lodging
 Establishment of the HQ
(FHQ, CCHQ, MNHQ)
 Establishment of the forces
 Ports & lines of
communication used by the
whole of the force
Transport / Mission
expenses
 Personnel of the HQ
Support
/Administration
 Companies
 Resources of the host nation
CIS
 Resources of the host nation
Civilian personnel
 Local labour
Information
Others
 Information campaign
 International organizations
 Equipment
 Gaps
 Aerial or satellite surveillance
 Existing / necessary medical
means
 Mine clearance
 Storage facilities
- 60 -
Remarks
Local currency, taxes, specific rules
Resources (Banks EU?)
Safety and cost/remuneration
General needs for the sites preparation (works,
real life support and storage) and nature of
lodging (hard buildings, tents, shelters)
 Possibilities and conditions of occupation
 Water and electricity, heating, airconditioning, waste removal
 Same elements
 APOD, SPOD, railways & road
 Estimate of deployment, support and
redeployment necessary works
 Storage (POL., transit) and maintenance,
associated costs
 Taxes
 Transport and handling costs (air, rail, road,
sea, customs),
 Hiring of vehicles and conditions of
maintenance
 Cost of fuel
 Handling and lifting equipment
 Chamber of commerce and local associations
of trade and industry
 Local press for commercial ads
 International and local companies (references
and reliability)
 Water supply (potable, sanitary) and food
products
 Offers for services and contracts, associated
costs (maintenance, laundry…)
 Environmental policy
 Networks and suppliers (local, international)
 Nature and costs of the services (hiring,
maintenance)
 Availability of the local (drivers, interpreters,
technicians…) and international resource
(consultants and experts)
 Social security and labour law used
 Statistics (average wages)
 Media and networks available (+ costs)
 co-operation (and conflict of interest)
 Influences on the market costs, different
implications, etc
 Specific needs
 For infrastructure works (cement)
 For deployment & sup (electricity generators,
water pumps, food, drinkable water, etc.






Roles 2 and 3: available, usable, prices


Fuel / Ammunition depots / Food
5) Measures to be taken :
-
Contact ATHENA as soon as possible (athena.mechanism@consilium.europa.eu), as
well as J8 representative of military planning authority (EUMS),
-
Collect as much information as possible on the views of the future Operation Commander,
Force Commander, chief of staff, J5, J4, J6 regarding the future operations, its probable
outlines and needs.
-
Organise the preparatory mission (adequate number of participants, major fields of
expertise represented, trained and qualified personnel),
-
Specify practical modalities in an organization note : participants' particulars and
responsibilities, points of contact, financing (Annex II of ATHENA decision), equipment
(dress-code, luggage, CIS), vaccinations, visas, booking (flights, hotel),
-
Draft a program and plan contacts to be taken (potential sites, European Union
Presidency, Commission and Member States' local representatives, civilian and military
local authorities, potential suppliers + IOs, GOs, NGOs),
-
On the spot, collect all useful information (cf. attached summary table) to carry out the J8
expected estimates as to the amount and the budgetary breakdown of common costs :
o
Possible sites for HQs and forces, locally offered possibilities of support (Consult
the local delegation of the EU local representatives, local authorities, other IO
represented)
o
Potential Suppliers or operators (Banking environment, chambers and local
associations of trade and industry)
o
Local labour (Recruitment possibilities, applicable labour law, security concerns
…)
- At the end of the mission, produce a report gathering all relevant data for the development
of the reference amount.
- 61 -
ATHENA EU-LMOs operating manual : Fiche 5-4/EN updated on 22/01/2009 by ATHENA (LP)
ADVANCE PARTIES
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Preparatory phase, beginning of active phase, finance, common costs, bank
accounts, monthly then quarterly budgetary report
2) Governing idea : Advance parties should be deployed sufficiently early, in order to
facilitate the launching of the operation and the contracting process. Their manning should
be sufficient and should include - within one single multinational team or HQ on each site « spending sections » (J4, J6, J1) together with J8. Division of labour should be in line with
concepts approved by the Military Committee and ATHENA’s Financial Rules.
3) Texts of reference :
-
ATHENA Decision : Articles 31 & 32.1, Annexes II, III-B & C
Fiche 1-2 : ATHENA support
Fiche 2-2: Common costs during the preparatory phase
Fiche 5-1 : Joint Action and Reference Amount
4) Elements to be controlled :
-
Advance parties should be deployed as soon as possible to theatre to facilitate the
launching of the operation : To be common funded, they can be sent to theatre after Crisis
Management Concept's approval (Annex II) or after Joint Action has been approved
(Annex III).
-
Their composition and duration should be adequate to the developing operation (adapted
participants' number to ensure sufficient manpower and proper division of labour, trained
and qualified personnel, appropriate language skills…).
-
Funds and specific CIS deployment kits can directly be obtained from ATHENA.
-
Proper reporting and links to the OHQ should be established. This requires arrangements
in the advance party and in the OHQ to ensure swift communications. The advance party
should receive from the OHQ guidance and answers to its questions.
-
Planning in advance suitable places where advanced parties could be established (strike a
good balance between force protection, good operation visibility and sound management)
is recommended.
- 62 -
5) Measures to be taken :
-
To contact ATHENA (athena.mechanism@consilium.europa.eu) as soon as possible to
organise modalities for specific training and borrowing of funds and CIS equipment,
-
To release an internal order detailing the composition and duration of the advanced
parties, particulars and responsibilities, points of contact, financing, equipment (dresscode, luggage, CIS), vaccinations, visas, booking (flights, hotel)…,
-
To organise the programme and contacts priorities on site :
o to be known as official points of contacts (potential helpers : European Union
Presidency, Commission and forces local representatives, civilian and military local
authorities, envisaged suppliers + IOs, GOs, NGOs),
o to immediately start contracting procedures if needed,
-
To familiarise as fast as possible with
o local market (potential suppliers or operators, banking environment, chambers and
local associations of trade and industry)
o Local labour (Recruitment possibilities, applicable labour law …),
-
To open bank accounts dedicated to the common funds and to take necessary safety funds
measures (Bank having its headquarters in the European Union, euros preferred to limit
the risks due to the exchange),
-
Establish from the start accounting/reporting procedures and inventories for common
costs, as well as Nation Borne Costs (to be handed out to national responsibility when
necessary),
NB: It is recommended to use the budget model SOP and the budgetary report annexed
matrices (fiche 10-2).
- 63 -
ATHENA EU-LMOs operating manual : Fiche 6-1/EN updated on 21/01/2009 by ATHENA (LP)
BUDGET IMPLEMENTATION
Operational timelines:
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, budget, active phase
2) Governing idea : A budget for an operation is a new title in ATHENA's budget, divided
into chapters and articles. It may be adopted at any time by the Special Committee acting
unanimously on the basis of estimates and presentation made by OHQ and FHQ J8s with
help from the administrator's team. The Special Committee's authorisation is given at the
level of articles and any further sub-division remains the HQs' internal affair. The
authorisation is granted for one year (1 January-31 December). There are however
possibilities to start implementation earlier ("anticipated implementation" from the date of
budget adoption) and to extend beyond 31 December the period during which appropriations
may be used (carryovers of appropriations).
3) Texts of reference :
-
ATHENA Decision : Chapters 6-8 (Articles 18-32),28, 37
ATHENA Financial Rules : Part 1 : articles 5- 8, 12-13, 20-23
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-2 : Budgetary chart
Fiche 2-2 : Common costs during preparatory phase
Fiche 2-3 : Common costs during active phase
Fiche 9-1 : Budgetary reports
Fiche 10-2 : C J8 SOPs Model : Budget
4) Elements to be controlled :
- Any spending financed through ATHENA must follow this order of procedure :
o 1) Commitment of appropriations in the budget (budgetary commitment): this must be
the first operation, as soon a there is a firm intent to buy or rent. Its purpose is to
reserve the appropriations necessary to cover subsequent legal commitments and
payments and to ensure that the budget shall never be exceeded. The J8 section must
be already informed of the intended purchase at this stage.
o 2) The contract or purchase order can then be issued by the authorising officer (HQ
J8). They form the legal commitment vis-à-vis third parties. The budgetary
commitment and the purchase order or the contract must be adopted by the same
authorising officer (HQ J8). A commitment of appropriations in the budget must cover
any legal commitment.
o The validation and authorisation of expenditure are done by issuing a payment order.
(e.g. payment of an invoice). A payment must always be linked to and covered by a
budgetary commitment.
- No payment may be made if there are no sufficient appropriations (on the budgetary
commitment made to cover that payment).
- 64 -
- When a payment concerns several commitments, each part must be clearly identified,
possibly with a justification document / explanatory comments.
- If appropriations are insufficient on a given article in the budget, a transfer of
appropriations may be made :
o The total of appropriations for the operation remains unchanged, but their breakdown
between articles is amended.
o Within the three months following the launching of the operation, the Operation
Commander may make any transfer of appropriations within the Title of ATHENA’s
budget relating to his operation; he must report on such transfers during the second
and the fourth month following the launching of the operation.
o When the three months following the launching of the operation have expired, the
Operation Commander may propose transfers of appropriations to the administrator.
The Special Committee must be informed of such transfers three weeks in advance,
except in cases of emergency; the Special Committee’s assent is necessary where the
planned transfer exceed 10% of the chapter from which the appropriations are to be
drawn.
- If the total of appropriations for the operation should be changed, an amending budget may
be proposed at any time. It would follow the same procedure as the initial budget and would
notably require the Special Committee's unanimous approval. It is unlikely that a
supplementary budget may be approved easily and the OHQ should as much as possible
undertake to keep expenditure within the limits of the initial budget for the operation.
- Carryovers may be made to extend appropriations beyond 31 December to the next year.
The carryover of the same appropriations may be repeated over several years; however, this
should be avoided and, where necessary, new appropriation for a new year should be
requested in the course of the annual budget procedure. The procedure differs depending on
whether a legal commitment (contract or purchase order) exists or not :
o If a legal commitment exists, a debt must be paid. The OHQ J8 has to establish the
amounts under each article of the budget for the year n which have to be paid during
the next year n+1 and propose carryovers to the Administrator. No payment may be
made from the budget for a year n 31 December of n until such carryovers have been
authorised by the administrator. Carryovers should therefore be proposed by the
OHQ as early as possible at the beginning of the year n+1 to avoid a discontinuity in
payments.
o If no legal commitment exists, appropriations may be carried over to the next year
(n+1). The, OHQ J8 has to estimate needs by 15 February of the year n+1 and make a
proposal which ATHENA's Administrator will submit to the Special Committee, which
should make a decision by 15 March of the year n+1.
- 65 -
5) Measures to be taken :
- The necessary organisation has to be set up both at OHQ and FHQ levels and between
branches and supporting departments. Related SOPs should therefore focus on
decentralisation of implementation and centralisation through reporting between various
HQs J8s.
- OHQ J8 has to organise and formalize with subordinate J8s :
o sharing of the budget delegated to FHQ and subordinate HQs,
o information report to OHQ (regularly and on an overview basis),
o adequate and requested procedures (reallocation of the budget by OHQ, transfers
requests, etc...)
- Within his / her own HQ, the J8 head of section must ensure that the J8 of the relevant HQ :
o authorises expenditure…
o …or gives a proper delegation in writing
o in any case, avoids expenditure by non-authorised personnel.
NB: the chief J8 of the OHQ responsible for the purchase must give his/her personal assent
to any contract above 137 000 euros. He / she may delegate his / her power for contracts
below to 137 000 euros.
- Basically, the J8 must make sure also that the 3 budgetary phases are well distinguished and
implemented :
o Budgetary commitment : appropriations must be reserved before spending starts in
order not to exceed the budget.
o Legal commitment : contract or purchase order has to be signed by a properly
empowered officer.
o Payment : any payment requests the joint signature of an authorising officer and an
accounting officer. Payments on account before work starts or when progress is made
are allowed. The final balance would be issued only when delivery certified in
conformity with contract / purchase order + related invoice.
NB: It is recommended to use the budget model SOP and the budgetary report annexed
matrices (fiche 10-2).
- 66 -
ATHENA EU-LMOs operating manual : Fiche 6-2/EN updated on 26/01/2009 by ATHENA (LP)
BUDGETARY CHART
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, Nation Borne Costs, quarterly basis, budget, cash flow table
2) Governing idea : The Operation Commander must budgetary report to the administrator,
every month until a budget for the operation is adopted, and then on a quarterly basis. These
implementation reports on expenditure financed through or pre-financed (NBCs) by
ATHENA must detail budget commitments, legal commitments, payments made as well as
updated cash flow tables. They have to be provided no later than one month after the end of
the period.
3) Texts of reference :
- ATHENA Decision : Articles 28, 35, 37
- ATHENA Financial Regulation : Part I : articles 12 & 13
- Fiche 2-1 - Common costs
- Fiche 2-5 - Nation borne costs and third parties expenses
- Fiche 6-1 - Budget implementation
- Fiche 10-2 - Model of budget SOP
4) Elements to be controlled :
-
The Operation Commander must provide ATHENA's administrator no later than one
month after the end of the period with implementation reports:
o Every month until a budget for the operation has been adopted
o Then, quarterly:
The first report will show all expenditure
- by end April (period up to end March),
to the end of the relevant quarter. Each
- by end July (period up to end June),
subsequent report will show expenditure
for the previous quarter as well as
- by end October (period up to end September),
cumulative expenditure for the year.
- by end January (period up to end December).
-
For common costs and Nation Borne Costs, these reports must detail :
o budgetary appropriations, budgetary commitments, legal commitments, payments
made, interest received, proceeds for sales and the miscellaneous revenues.
For common costs, following information must be added :
o Interim balance sheet of the operation showing position vis a vis third parties and net
treasury position,
o Interim outturn account of the operation.
o associated cash flow table,
These reports should include a comment of expenditure incurred and foreseen. The
comment must be sufficiently substantial for members of the Special Committee - who
have little familiarity with the operation - to understand where the funds provided have
been spent.
-
-
5) Measures to be taken :
It is recommended to use the here-under budgetary charts and the cash flow templates
proposed in the annexed budget model SOP (fiche 10-2).
- 67 -
COMMON COSTS BUDGETARY CHART
XX QUATERLY REPORT (TEMPLATE)
NB : The budgetary template is valid for the year in force. Another one (Y-1) is requested for the execution of the carry overs.
EUFOR XX/XX
QUARTER X / 200X
COMMON COSTS
BUDGETARY CHART
Title, chapter, article
Appropriations
Commitments
Payments
Budget
commitments
(1)
(2)
(3)
(4)
(1)
Limit for contracts
and purchase orders
that may be signed
during the year
Limit for funds
which may be paid
during the year
(2) > or = (4)
TITLE XX — YOUR OPERATION
Expenditure
Chapter 01 — General Support
(In euros : €)
DD/MM/YYYY
Implementation
Legal commitments
Commitments
Payments
made
which remains to
be paid
(2) > or = (4)
(6)
(7)
(5) : linked to contracting
(6) < or = (3)
(7 ) = (5) - (6)
(contracts or
purchase orders signed)
(5)
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Article 0110 - Personnel
Article 0120 - Administration & Office accommodation support
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Article 0130 - Medical evacuations and support
0,00
0,00
0,00
0,00
0,00
Article 0140 - Public relations
0,00
0,00
0,00
0,00
0,00
Chapter 02 – Mission Support
0,00
0,00
0,00
0,00
0,00
Article 0210 - Transportation & travel
0,00
0,00
0,00
0,00
0,00
Article 0220 - CIS
0,00
0,00
0,00
0,00
0,00
Article 0230 - Acquisition of information
0,00
0,00
0,00
0,00
0,00
Article 0240 - Equipment & machinery
0,00
0,00
0,00
0,00
0,00
Article 0260 - Infrastructure works
0,00
0,00
0,00
0,00
0,00
Article 0270 - Land Barracks Facilities
Chapter 84 – Provisional appropriation
Article 8410 - Provisional appropriation
- 68 -
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
EUFOR XX/XX
QUARTER X / 200X
COMMON COSTS
BUDGETARY CHART TEMPLATE
Title, chapter, article
Appropriations
Commitments
Payments
Budget
commitments
(1)
(2)
(3)
(4)
(1)
Limit for contracts
and purchase orders
that may be signed
during the year
Limit for funds
which may be paid
during the year
(2) > or = (4)
Revenue
Chapter 99 – Revenue
0,00
0,00
(In euros : €)
DD/MM/YYYY
Implementation
Legal commitments
Commitments
Payments
made
which remains to
be paid
(2) > or = (4)
(6)
(7)
(5) : linked to contracting
(6) < or = (3)
(7 ) = (5) - (6)
(contracts or
purchase orders signed)
(5)
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
— First instalment Ref. Amount
0,00
0,00
0,00
0,00
Article 9920 - Financial revenue
0,00
0,00
0,00
0,00
Article 9970 - Budget surplus
Article 9980 - Revenue from Third Parties
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
- 69 -
0,00
0,00
0,00
0,00
0,00
0,00
NATION BORNE COSTS CHART
QUATERLY REPORT (TEMPLATE)
EUFOR XX/XX
QUARTER X / 200X
NATION BORNE COSTS CHART
as of DD/MM/YYYY
(In euros : €)
Legal commitments
Forecasts
(1)
Items
(contracts or
purchase orders signed)
(2)
NBC's Expenditure
Payments
made
(3)
Commitments
which remains to
be paid
(4) = (2) - (3)
0,00
0,00
0,00
0,00
Messing
0,00
0,00
0,00
0,00
Drinking water
0,00
0,00
0,00
0,00
Lodging
0,00
0,00
0,00
0,00
Laundry
0,00
0,00
0,00
0,00
Utilities
0,00
0,00
0,00
0,00
Waste removal
0,00
0,00
0,00
0,00
Welfare
0,00
0,00
0,00
0,00
Petrol Oil Lubricants
0,00
0,00
0,00
0,00
Conveyance of stores in theatre
0,00
0,00
0,00
0,00
Airport & seaport charges
0,00
0,00
0,00
0,00
Miscellaneous field camp services
0,00
0,00
0,00
0,00
Other charges
0,00
0,00
0,00
0,00
NBC's Revenue
0,00
0,00
0,00
0,00
Late payments interests
0,00
0,00
0,00
0,00
Miscellaneous
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
TOTAL
- 70 -
CASH FLOW TABLE
XX QUARTERLY REPORT
(TEMPLATE)
One such table is to be provided for common costs, and one for nation borne costs, if
necessary
NB : (4) = (1) + (2) - (3)
(1) Position at the beginning of the quarter :
Funds in bank accounts :
Cash on hand (including imprest accounts) :
00,00
0,00
0,00
(2) Revenues :
Working funds received (from BRU or OHQ) :
Interests earned :
Other revenues (Sales proceeds) :
00,00
0,00
0,00
0,00
(3) Payments made (1) :
00,00
(4) Position at the end of the quarter : :
Funds in bank accounts :
Cash on hand (including imprest accounts) :
00,00
0,00
0,00
Checking dated XX/XX/200X : situation in agreement. "Read and approved".
Rank & name & of authority
Signature
________________
(1) Payments made : This amount is the sum of the payments made which appears in the column (6) of the budgetary chart template.
- 71 -
BALANCE SHEET OF XX/XX/200X
XX QUARTERLY REPORT
(TEMPLATE)
ITEMS :
YEAR
YEAR + 1
Assets (Actif) :
Fixed assets :
Interests earned not yet received :
Sales proceeds not yet cashed in :
Funds in bank accounts :
Cash on hand (including imprest accounts) :
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Liabilities (Passif) :
Invoices to be paid
Liability to title 1
0,00
0,00
0,00
0,00
0,00
0,00
BALANCE :
0,00
0,00
Checking dated XX/XX/200X : situation in agreement. "Read and approved".
Rank & name & of authority
Signature
________________
- 72 -
ATHENA EU-LMOs operating manual : Fiche 6-3/EN updated on XX/02/2009 by ATHENA (FW)
PAYMENTS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Payments, rules of procedure,treasury management
2) Governing idea : Payments can be made on production of proof that the relevant action is
in accordance with the provisions of the contract and after the relevant action has been
performed. The accounting officer is responsible for the proper implementation of payments.
3) Texts of reference :
-
ATHENA Decision : Article 9
ATHENA Financial Regulation : Part I /articles 10,13,14/ chapter V, section 3
Fiche 8-2 : Administrative and accountancy documents
Fiche 8-1 : Accounting
Fiche 9-2 : Closure of the accounts
Fiche 10-3 : Model of cash flow management SOP
4) Elements to be controlled :
-
A payment for goods, services or works requires the :
o request or the references of a relevant contract for goods, services or works ;
o invoice to be paid related to a relevant legal commitment ;
o certification that the goods were delivered, the service rendered or the work
completed - signed by the officer responsible for verifying the delivery.
-
No payment shall be made that is not covered by :
o An existing commitment,
o An invoice linked to that commitment,
o authentic supporting documents.
-
The payment is not admissible if at least one requirement is not met.
-
The payment requires the joint (electronic)signature of the authorising and the accounting
officer.
-
The payment shall be made by the accounting officer within the limit(s) of the funds
available, performed as required either as a cash payment or a transfer from that specific
bank account, opened and used solely for that purpose.
-
The payment shall be made within no more than 30 days from the date of registering an
admissible payment.
- 73 -
5) Measures to be taken :
-
Workflow for payments involving all steps and proofs as well actors (e.g. authorising
officer, initiator, property accounting officer) involved for the performance of payment.
-
The Accounting Officers shall ensure :
o entries of payments into the accounts,
o archive of the payment documents and their relevant authentic supporting documents.
6) Workflow (Model) :
Workflow
Payments
PROPERTY
ACCOUNTING
OFFICER
INITIATOR
Checking and introduction of the invoice and supporting
documents, linking with the existing commmitment
“RETOUR”
Outcome: Proposal for Payment
Order
Back for
Corrections
AUTHORIZSING OFFICER
Refuse
Check of invoices and supporting documents, validation
of entries,
Outcome: Validation of and
Signature on Payment Order
ACCOUNTANT
Final validation of book entries
“RETOUR”
Back for
corrections
Joint signature of authorising
and
accounting officer
Bank or
Cash Box
Transfer or
payment form
Outcome:
Start of the cash
payment execution
End of Budget execution
Workflow
ATHENA
- 74 -
ATHENA EU-LMOs operating manual : Fiche 6-4/EN updated on 21/01/2009 by ATHENA (LP)
IMPREST ACCOUNTS
Preparatory phase
Active phase
Winding up phase
1) Key words : Active phase, list of NBC, finances, reimbursement, responsibility
2) Governing idea : Imprest accounts can be implemented in 2 cases :
- 1) when it is impossible to have on the same spot an authorising officer together with an
accounting officer (isolation),
- 2) when repeated payments occur below 5000 euros each for same type of expenditure.
Then, payment against invoices (without contract) becomes possible, if limits to spending
(global and per item) are set, justifications and purpose of the expenditure are recorded, and
reporting is organised.
3) Texts of reference :
-
ATHENA Decision : articles 34-37
ATHENA Financial Rules : Part 1 / Chapter 7 / articles 37-41
4) Elements to be controlled :
-
Imprest administrators can be either commissioned officers or NCOs,
-
A budgetary commitment must be made for the imprest,
-
A decision jointly signed by the accounting officer and the authorising officer must set out
limits to the items that may be purchased and to the amounts which may be spent from the
imprest, as well as reporting procedures,
-
Funds may be provided to the imprest administrator, and replenishment of funds has to be
done when justified by expenditure,
-
Imprest must provide the authorising officer and the accounting officer regularly with
justifications (invoices, bank statement or cash balance),
-
Accounting and authorising officers are responsible for checking the related imprest
account,
-
Items above 5000 euros each should be purchased in accordance with ATHENA's
procurement rules,
-
This limit can be set at a lower value in agreement with the J8 section.
- 75 -
5) Measures to be taken :
-
Officers operating an imprest account must :
o Obtain and retain invoices to support each payment from the imprest account,
o Make adequate arrangements in their office for the safe custody of the account,
o Produce, upon demand of J8 section, cash and all invoices to the total value of the
imprest account,
o Record transactions properly on a journal of expenditure,
o Reconcile and balance the account at least monthly (reconciliation sheets to be signed
and retained by the imprest holder),
o Provide the J8 Section with a certificate provided by the bank of the amount held on
account at 31 December, each year, by end of March,
o Ensure that the imprest is never used to cash personal cheques or to make personal
loans and that payments into the account are solely the reimbursement of the of the
imprest for purchases made from it.
-
On ceasing to hold an imprest, the imprest holder shall account to the related J8 section
for the amount advanced to him/her.
-
All non-computerised records relating to imprest accounts shall be maintained in written
form.
- 76 -
ATHENA EU-LMOs operating manual : Fiche 6-5/EN updated on 21/08/2008 by ATHENA (TB)
EXEMPTIONS FROM TAXES,
CUSTOMS DUTIES AND PROCEDURES
1) Key words : Taxes, VAT, customs duties, customs procedures
2) Governing idea : Goods, services and works purchased in the EU and in theatre or
imported to theatre for an EU operation having military or defence implications should in
principle be exempt from taxes, customs duties and customs procedures. Only taxes which
are merely charges for public utilities or services rendered have to be paid.
3) Texts of reference :
- Decision on Privileges and Immunities granted to ATHENA (EU OJ L 261 dated 6 August
2004)
- Status Of Force Agreement with Host Nation
4) Elements to be controlled :
-
For purchases within the EU, a Decision of the Representatives of the Member States on
Privileges and Immunities granted to ATHENA has been approved in 2004. However, it
needs to be ratified by the 15 States which were then members of the EU before it enters
into force. As of 2008, two ratifications are still missing. The OHQ should check with the
administrator whether this Decision has been ratified, notably in the EU Member State
where the OHQ is located.
-
With respect to purchases in theatre or imports to theatre, the EU usually obtains from the
Host Nation a full exemption from taxes, the VAT, customs duties and customs procedures
and accepts to pay only those taxes which are the price of services rendered. These
exemptions are obtained firstly through an exchange of letters between the Host Nation's
authorities and the Council General Secretary/High Representative, at a later stage
through the SOFA. The exact scope of exemptions has to be checked in those texts.
5) Measures to be taken :
-
Within the EU, the OHQ should contact the tax and customs authorities of the EU
Member State where it is located and enquire about procedures to have tax and duties
exemptions granted to ATHENA applied in practice. Until ratification is completed, it will
be necessary to request national authorities, if they have already ratified the Decision, to
accept to apply it unilaterally.
-
In theatre, the advanced party and later the FHQ, notably their LEGAD and J8, will need
to insist with local authorities that exemptions are acknowledged and applied. This is
likely to require negotiations with local customs, fiscal authorities and port or airport
authorities. It may be necessary to involve the Force Commander or the Operation
Commander in order to have the Host Nation's highest authorities issue the necessary
instructions to their subordinate authorities. It may be necessary to negotiate MoUs with
some local authorities to mutually agree which taxes represent the price of services
requested and rendered (which could be paid by EUFOR).
- 77 -
ATHENA EU-LMOs operating manual : Fiche 6-6/EN updated on 20/06/2008 by ATHENA / EU CGS (LP / EB)
EMPLOYMENT OF CIVILIAN PERSONNEL
Operational timelines:
Preparatory phase
Active phase
Winding up phase
1) Key words: Direct employment by ATHENA, common costs, contracting, recruitment
2) Governing idea: civilian personnel can be directly recruited and employed by ATHENA
when force generation process did not provide adequate manpower or when it proves to be
economic to directly employ staff. The here under practical guidance should be followed,
pending official approval by ATHENA Special Committee.
3) Text(s) of reference :
-
ATHENA Financial Rules : Part I : Article 2
ATHENA civilian personnel policy
Fiche 10-9: 9 Ia, 9 Ib, 9IIa, 9 IIb, 9 IIIa, 9 IIIb: Employment of civilian personnel
templates.
4) Elements to be controlled :
-
Before starting recruitment :
o Screen categories of personnel needed :
- 1. Civilian personnel working in EU territory (selected from nationals of EU Member
States and citizens of third States participating in the operation; nationals from
other States may be recruited only after authorisation from Special Committee; laws
of the EU Member State of employment apply to employment);
- 2. International civilians (working outside EU territory, nationals of EU Member
States and/or of a third country participating in the operation, not permanent
residents in the Host State(s)=> Thorough rules provided for in policy);
- 3. Local civilian hires (nationals of or permanently residents in the Host State(s), to
whose employment the labour laws of the state of employment apply – in as much as
there are such laws actually in force and they do not contradict EU principles).
o Collect information (from specialised lawyer/expert, local authorities, embassies of EU
Member States, Member States already deployed in the area or other) on salaries paid in
the domestic labour market for similar jobs and on labour legislation – if applied - of the
state of employment (incl. relevant collective agreements), notably:
- provisions concerning social security,
- indemnities/allowances to be paid in case of terminating employment (indefinite vs.
fixed term contract),
- minimum wage,
- working conditions/security at work.
o Remuneration has to be carefully studied :
- Salaries should be negotiable, and for local civilian hires (determined by OpCdr)
not exceeding average salaries in the domestic market for similar jobs by more than
15%. NB: the basis should be salaries in the domestic economy, not those paid by
embassies or foreign, multinational companies
- Currency and form must be clearly expressed, as well as obligatory allowances and,
where applicable, severance grant (=10% of basic monthly remuneration for each
month spent in consecutive employment)
- 78 -
-
-
Social security/insurance (difference by categories to be noticed), calculation of
contribution for local civilian hires by local authority, if available.
Recruitment/contracting :
o Publication of vacancy (EU territory : publishing vacancy notice / Other :
advertisement by all appropriate means), and spontaneous “applications” from locals
(possible advisory board)
o Decision on type of contract (fixed vs. indefinite term) by comparing legal
possibilities/constraints, costs, difficulties and cost of contract termination.
NB: in cases where the duration of the operation or the duration of employment
cannot be predicted accurately, it is usually cheaper and more flexible to conclude
indefinite term contracts, and terminate them when the employees are no longer
needed. In any case, the choice between fixed and indefinite terms must be based on a
cost/benefit analysis of both formulas.
o In selecting personnel, security requirements must be considered. This applies both to
medical risks and to loyalty in crisis situations.
o Contracts must always be in writing, in the language required by applicable
legislation, as well as in language understood by parties, including at least minimum
elements and thoroughly understood by/explained to employee.
- In case of doubt on the laws to be applied, advice to be obtained from ATHENA
administrator,- Contracts to be signed by employer's representative: OpCdr, or the
holder of a delegation (J1), or a sub-delegation to recruit civilian personnel.
5) Measures to be taken :
-
Evaluate needs and define where, for which tasks and which category of personnel need to
be employed,
-
Check that these personnel cannot be employed via Force Generation process,
-
Gather information on salaries in the given labour market and on laws of the state(s) of
employment,
-
Publish vacancy notices/get the information out through all appropriate means,
-
Decide on type of contract (fixed vs. indefinite term),
-
Select civilians to be employed (consider: meet criteria set out in notice, medical
requirements, medical check-up before recruitment, vaccinations, security concerns &
clearance, linked responsibilities, financial limit, remuneration of the person to be
chosen),
-
Draft and conclude contract(s) with the selected applicant(s),
-
Draft an establishment plan showing tasks to be performed (administrative, accounting,
translation, interpreting, ancillary and manual tasks), remuneration paid or envisaged to
be paid, motivating choice of fixed-term or indefinite duration contract. The establishment
plan has to be submitted to ATHENA Special Committee within 3 months following the
launching of the operation,
*Administrative obligations related to employment :
o keep employee’s registrar,
o issuing pay slips,
o providing work certificate(s).
- 79 -
ATHENA EU-LMOs operating manual : Fiche 6-7/EN updated on 22/01/2008 by ATHENA (LP / TB)
REMUNERATIONS & MISSION EXPENSES IN EU OPERATIONS
Operational timelines:
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, travelling,
2) Governing idea : While remunerations remain a national responsibility, missions
expenses incurred for travelling for the OHQ and for deploying and travelling for the FHQ
are common funded. The rules on mission expenditure are those of the Member State which
provided the core of the HQ concerned. As a matter of principle, travel by air should be in the
economy class.
3) Texts of reference :
- ATHENA Decision : Articles 15, 30.4, 32.1 & 2 and 35, Annexes III-A, B, C,
- ATHENA Financial Rules : Part 1 / Chapter 2,
- Fiche 2-1 : Common costs financed by ATHENA
- Fiche 2-2 : Common costs during preparatory phase of the operation
- Fiche 2-3 : Common costs during the active phase of the operation
- Fiche 2-4 : Common costs during the winding-up phase of the operation
4) Elements to be controlled :
-
Remunerations remain a national responsibility.
-
Transport of forces and their mission expenditure remain a national responsibility, unless
the Council has taken a decision otherwise for the operation.
-
Regarding the OHQ: deployment to/repatriation from the OHQ have to be paid by the
sending State. Missions while working for the OHQ are funded in common. These include
travelling on behalf of the EU operation within the area of operations and for official
meetings in Brussels, New York, etc.
-
Regarding the FHQ and component Headquarters: deployment to/repatriation from the
FHQ or component headquarter and missions while working for the HQ are funded in
common. These include travelling on behalf of the EU operation within the area of
operations and for official meetings in Brussels, New York, etc.
-
Rules governing mission expenditure by OHQ officers are those of the Member State
which provided the core of the OHQ. Rules governing mission expenditure by FHQ
officers are those of the Member State which provided the core of the FHQ.
-
Daily allowances which do not cover actual costs but represent an additional
remuneration are a national responsibility.
-
As a matter of principle, travelling by air should be in the economy class.
-
MEDEVAC is funded in common.
- 80 -
5) Measures to be taken :
- The J8:
o must establish SOPs to ensure that HQ personnel are aware of the rules and
procedures regarding travelling. These SOPs should notably specify procedures for
obtaining travel tickets and reservations, indicate that the economy class is mandatory
when travelling by air with possibly exceptions, and lay out rules on rotations and
leaves paid for in common.
o should establish a small "travel office" in it section for booking tickets. This should
both provide practical support to HQs and ensure that rules are complied with.
o has to Establish rules and procedures to ensure that :
– nations deploying personnel to the FHQ or using MEDEVAC get transport cost
paid or reimbursed through ATHENA,
– when the same aircraft or ship is used to deploy, sustain or repatriate personnel
and equipment both for the FHQ, MEDEVAC and forces, the costs relating to
transport for the FHQ and MEDEVAC are paid or reimbursed through ATHENA.
- 81 -
ATHENA EU-LMOs operating manual : Fiche 6-8/EN updated on 28/08/2008 by ATHENA (LP)
REPRESENTATION EXPENSES COVERED BY ATHENA
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, representation, sundry items, hospitality, responsibility
2) Governing idea : Some reasonable official reception & representation expenses (linked
with sundry items and hospitality for FHQ & OHQ activities) can be financed in common by
ATHENA when directly beneficial for official purpose to the operation.
3) Texts of reference :
-
ATHENA Decision : Articles 15, 32 (subparagraphs 1 & 2) and 35, Annexes III-A, B, C,
ATHENA Financial Rules : Part 1 : Chapter 2,
Fiche 2-1 : Common costs financed by ATHENA
Fiche 2-2 : Common costs during the preparatory phase of the operation
Fiche 2-3 : Common costs during the active phase of the operation
Fiche 2-4 : Common costs during the winding-up phase of the operation
4) Elements to be controlled :
-
-
-
Codes of conduct and sound management must be followed at all times. The regular scope
of expenditure include food and beverages, light operation promotional sundry items and
other goods or services linked with the interest of the operation for official purposes.
If no common rules governing reception & representation expenditure on behalf of the EU
operation - including local events within the area of operations and official meetings
(Brussels, New York,…) - can be set up, then following principles must apply :
o For OHQ members, rules are those of the Member State which provided the core of
the OHQ,
o For FHQ members, rules are those of the Member State which provided the core of
the FHQ.
On the other hand, acceptability of sundry items or hospitability to be offered to OHQ and
FHQ representatives should be considered :
o Members and Officers must discuss the acceptability of sundry items or hospitality
with the HQ Chief of staff,
o Any sundry items accepted after discussion must be registered with respective
approval of Chief of staff and direct beneficiary.
5) Measures to be taken :
-
-
J8 must ensure that SOPs implementing rules and procedures regarding representation,
sundry items and hospitality have been validated, released and understood by HQ
personnel.
These SOPs should encompass that :
o Specific costs limits and registering procedures have been set up,
o All requests for receptions, representation costs or purchase of representational items
has to be officially sent to and validated by the Chief of staff,
o Monitoring of the expenditure of the funds (not exceeding the amount authorized) has
to be performed.
- 82 -
ATHENA EU-LMOs operating manual : Fiche 6-9/EN updated on 22/01/2008 by ATHENA (LP)
TRANSPORT COVERED BY ATHENA
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, transport, MEDEVAC, responsibility
2) Governing idea : FHQ Transport/missions, MEDEVAC and OHQ's mission expenses
are always financed in common by ATHENA, while transport of the forces usually is not.
Proper identification and invoicing procedures must be set up including for the case when the
same the aircraft or ship is used to deploy, sustain or repatriate personnel and equipment
both for the FHQ, MEDEVAC and forces. Invoices must be obtained, including from Member
States providing eligible transport. Mission expenses are reimbursed in accordance with the
national rules of the Member State which offered the OHQ for OHQ personnel, of the
Member State which is the parent of the FHQ for FHQ personnel.
3) Texts of reference :
-
ATHENA Decision : Articles 15, 30.4, 32.1 & 2 and 35, Annexs 3a, 3b, 3c,
ATHENA Financial Rules : Part 1 : Chapter 2
Fiche 2-1 : Common costs financed by ATHENA
4) Elements to be controlled :
-
Transport expenditures to be reimbursed by ATHENA are:
o During preparatory phase : «Incremental costs of transport necessary for exploratory
missions and preparations by military forces» (ATHENA Decision Annex II),
o During active phase : Incremental transport costs to / from / within theatre for fixed and
deployable headquarters (OHQ + FHQ + component HQ(s) : air, sea, army, special
forces), official journeys by HQs (Annex 3a).
o Transport of the forces : to/from theatre only when the Council so decides (Annex III-B)
o When the Council so decides, incremental costs for strategic airlift for short notice
deployment of battle groups.
5) Measures to be taken :
-
-
-
Issue SOPs regarding the transport to/ from / within theatre, stating clearly that :
o OHQ transport/travel is a common cost only to/within the area of operation + official
meetings in Brussels, New York etc. NB: deployment to an OHQ is not a common cost.
o FHQ-CCHQ transport/travel common funding includes its deployment, transport in
theatre, rotations and repatriation,
o mission expenses follow the national rules of the parent State to each HQ (for instance
German rules for an EU OHQ offered by Germany, French rules for an EU FHQ offered
by France).
The fact that transport notably for the FHQ and for MEDEVAC is financed in common,
while transport of the forces usually is not, implies that the J8 must ensure that :
o States deploying personnel/equipment to the FHQ or using MEDEVAC get
transport cost paid or reimbursed through ATHENA. They should submit invoices.
When the same means of transportation (aircraft or ship…) is used to deploy, sustain or
repatriate personnel ands equipment both for the FHQ, MEDEVAC and forces, the costs
relating to transport for the FHQ and MEDEVAC must be paid or reimbursed through
ATHENA. Procedures must be set up with the J4 to ensure that this separation is made
and that eligible transport is recorded, invoiced and paid.
- 83 -
ATHENA EU-LMOs operating manual : Fiche 6-10/EN updated on 22/01/2008 by ATHENA (LP)
DISPUTES & LIABILITIES COVERED BY ATHENA
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, responsibility, Damages, claims, SOFA
2) Governing idea : The SOFA usually provides for exemptions from judicial procedures in
the Host State regarding claims against personnel of an EU force or the EU force itself. It
also provides for a procedure to deal with such claims with the Host State's authorities.
Waivers of Claims usually protect an EU force and its personnel from claims by EU Member
States, Third States participating in the operation, the United Nations, etc. The OPLAN also
establishes internal EUFOR procedures to deal with claims.
Damages caused by an HQ financed in common are covered through ATHENA as common
costs. Damages caused by forces have to be borne by the Member State of origin of the
contingent concerned in accordance with its national rules, the SOFA, applicable Waivers
of Claims and the OPLAN.
To ensure the swift compensation of damages caused to the local population, it may be
advisable to propose to the Special Committee that such compensations will be treated as
Nation Borne Costs (i.e. paid by the FHQ and reimbursed by the State concerned).
ATHENA has no policy to claim back compensations from personnel of EU Member States
who cause damages.
3) Texts of reference :
-
ATHENA Decision : Article 43
Relevant Status Of Force Agreement of the operation
Relevant waivers of claims
OPLAN
4) Elements to be controlled :
-
Together with the LEGAD, check :
o
the SOFA for the exact scope of exemptions and for procedures to deal with claims
with the Host State's authorities,
o the Waiver of Claims between EU Member States, with Third States participating in
the operation, with the UN, etc.,
o the OPLAN for procedures to deal with claims.
-
Ensure that all Senior National Representatives understand that :
o
National contingents may have to pay compensations for damages they cause to the
local population and for damages caused to their personnel by other contingents
participating in the EU operation or by a United Nations mission,
- 84 -
o ATHENA will pay only for the contractual and non-contractual liabilities incurred by
HQs financed in common (OHQ, FHQ and Component Commands). SNRs should be
informed of applicable procedures and should have the necessary authority and funds
to ensure a swift compensation where necessary.
5) Measures to be taken :
-
Issue an SOP regarding the settlement of damages, stating clearly that :
o Amicable settlement has first to be sought between the claimant and the involved
EUFOR representative in accordance with the SOFA and the OPLAN,
o Damages caused by an EU HQ have to be dealt with by this EU HQ through ATHENA
as common costs,
o Troops Contributing Nations which allegedly cause damages will have to settle them
in accordance with the SOFA, the OPLAN and their national legal systems.
o Practical considerations, notably the need to safeguard the good relation of the EU
force with the local population, may call for swift compensations to be paid. Local
customs may have to be taken into account.
-
If necessary, propose to the Special Committee that compensations be treated as Nation
Borne Costs.
- 85 -
ATHENA EU-LMOs operating manual : Fiche 6-11/EN updated on 13/04/2008 by ATHENA (MP / FW)
INVENTORIES & RELATED SOFTWARE
Operational timelines
Preparatory phase
Active phase
Winding up phase
1) Key words : Inventory of property, assets, finances, closure of accounts
2) Governing idea : Non consumable goods are to be recorded within a property inventory.
Assets must be registered and clearly identified as ATHENA property as soon as they are
acquired, so as to be preserved. Assets appear in the balance sheet of the annual accounts,
at the end of each year. At the end of the operation, it is important to determine the future
destination of the assets.
3) Texts of reference :
-
ATHENA Decision : articles 9.4, 33-35, 41.4
ATHENA Financial Rules : Part 1 / articles 6 (h), 7 (c), 13.5, 48-49
Fiche 8-1 - Accounting
Fiche 9-2 - Closure of the accounts
Fiche 6-12 - Write-off of equipment
4) Elements to be controlled :
-
Definition of an asset : All items with a period of use normally greater than one year (and
which are not consumables) are to be entered in the inventory and recorded in the fixed
assets accounts. There is no exemption as regards the value of items, only their duration
is taken into account. Small electronic equipments (GSM phones, satellite phones,
computers, GPS etc.) should be recorded in inventories.
-
Property inventory : A system of property inventory for the assets shall be established.
The inventory must supply all information required for keeping the accounts and
safeguarding the property.
-
Asset information : The information on each item must include an appropriate
description, its location, the person or unit responsible for it, the date of its acceptance
(usually the delivery date) and its unit purchase or production cost. Additional
information such as category, link to budget and/or invoice should be foreseen in order to
simplify the reconciliation and the reporting.
-
A physical inventory must be organised at least once a year and certainly at the end of the
operation.
-
Recording all events : The inventory must be as close as possible to reality. Every
movement (handovers, moves, losses, breaks, thefts, etc..) must be registered without
delay. A specific procedure applies to write-offs, whatever their cause (see Fiche on writeoffs).
-
Owner of the items : The items funded in common belong to ATHENA. They are linked to
the budget of the operation from which they are bought. However, some items coming
from outside or from ATHENA's other operations could be incorporated in the inventory.
All the items taken into account by the responsible officer are to be registered in the local
inventory. There must be at least one person responsible for the inventory per site (OHQ,
FHQ, etc..).
- 86 -
-
Link to accounts: the workflow should be organised so that invoices received and
inventories are systematically compared.
-
Software : For ease of use and communication, it is recommended to use the same
software over the different places of the operation.
-
Infrastructure works: inventory of fixtures must be established and jointly signed with the
landlord upon arrival and departure. The J8 should decide, based on actual
circumstances, whether infrastructure works should also be recorded as fixed assets in
the accounts. This depends notably on the legal situation (is EUFOR the landlord or a
tenant?) and on the possibility to sell the infrastructure and recover costs at a later stage
(if not, in accordance with the principle of conservatism, it may be prudent to consider
works as expenditure).
5) Measures to be taken :
-
Officers operating the inventory must :
o register any new asset bought, together with all the information necessary to manage
the inventory, including the reference to the budget/financial management,
o register any items lent by another organisation or EU operation : these items should
be sent back to their owner at a later stage,
o check systematically that invoices for equipment or infrastructure are matched by
corresponding entries in inventories
o check regularly (at least once a month) the inventories with the accounts,
o register all the transfers of assets : location, responsible officer,
o record all the write-offs,
o organise a physical check of inventories at least once a year and certainly at the end
of the operation.
o provide a proposal for the final destination of the assets registered in the inventory to
the Special Committee, and take the appropriate actions following its decision.
-
All non-computerised records relating to inventories shall be maintained in written form.
NB : While the ATHENA official software is still under development, a first prototype
version has been developed and used by EUFOR CHAD CAR operation. This tool was
certified "ATHENA compliant" in 2008.
- 87 -
ATHENA EU-LMOs operating manual : Fiche 6-12/EN updated on 21/08/2008 by ATHENA (TB)
WRITE OFF OF EQUIPMENT
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : equipment, infrastructure, inventories, controls
2) Governing idea : During an operation, it may be necessary to write off equipment or
infrastructure which has been destroyed, damaged beyond repair or lost, or that is obsolete.
This issue is different from the "final destination of equipment and infrastructure", which
must be decided towards the end of an operation, before the recovery starts.
3) Texts of reference :
- ATHENA Financial Rules : Part II, Article 56
4) Elements to be controlled :
-
Any item purchased with funds provided by ATHENA with a period of use normally
greater than one year and which is not consumable must be recorded in inventories.
-
In any Headquarter, the common costs of which are financed through ATHENA, the
commander must establish a write-off committee.
-
This write-off committee must include the head of the J8 section, the head of the section
responsible using/keeping this equipment and the head of the section responsible for its
maintenance. The idea is to give the committee the capacity to assess the state of the
equipment, the possibility to use it further, to repair it or to sell it, taking into account
operational, technical and financial aspects.
-
Equipments with a residual value below 30 000 euros may be written off by the HQ's
commander or, where there is no Operation Commander, by ATHENA's administrator
under their own authority. Above 30 000 euros, the HQ's commander or the administrator
need the written assent of the write-off committee.
-
The best value-for-money solution should be sought. Possibilities to repair or sell the
equipment or infrastructure should notably be actively sought before a decision is made.
-
When disposing of equipment or infrastructure, a number of factors may have to be taken
into account (impact on the local security situation, on public health, on the environment,
etc.)
-
Write-offs decisions must be in writing. They must state the reasons for the write-off. They
must be recorded in the register of important acts and decisions.
-
The inventories and the accounts must be adapted to reflect write-off decisions.
-
It may be useful to submit to the Special Committee a disposal policy for the operation if
write-offs are likely to be necessary on a large scale.
-
Disciplinary procedures which may be necessary if loss or damage was due to negligence
remain a national responsibility. National authorities should be provided with the
necessary information by the EU chain of command.
- 88 -
5) Measures to be taken :
-
Ensure that the local commander sets up a write-off committee,
-
Ensure that operational, technical and financial aspects are explored before a decision to
write-off is made. Explore notably possibilities to repair or sell the equipment or
infrastructure,
-
Explore the impact on other aspects (local security, public health, environment, etc.),
-
Produce an estimate of the costs of various possible alternative solutions,
-
State the write-off decision, if any, in writing, stating the reasons. Record the decision in
the register,
-
Ensure that the equipment or infrastructure are taken out from the inventory and the
accounts.
- 89 -
ATHENA EU-LMOs operating manual : Fiche 6-13/EN updated on 21/01/2009 by ATHENA / EUMS (LP / YS)
INFRASTRUCTURE FINANCED THROUGH ATHENA
Operational timelines:
Preparatory phase
Active phase
Winding up phase
) Key words : Common costs, land, buildings, infrastructure, rental, property, real-estate
1) Key words : Common costs, infrastructure, settlement, re-deployment
2) Governing idea : Some infrastructure expenditure can be common funded according to
ATHENA rules. In view of the particular sensitivity to the Special Committee, attention
would specially be paid :
- to get a proper budget authorisation for infrastructure projects;
- to legally bind local authorities and contractors through formal written arrangements,
- to keep infrastructure investments in proportion to the duration of the operation.
3) Texts of reference :
-
ATHENA Decision : Articles 15, Annexes III-A 1.2. (f), III-A 2 (a), III-B, III-C, IV
ATHENA Financial Rules : Part 1 : articles 6.1 (d) & (h), 48
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-14 : Inventories of fixtures of land and buildings
Fiche 7-1 : Anticipating the winding-up phase of the operation
Fiche 10-5 : Model of inventories of fixtures of land and buildings
Status Of Force Agreement of the operation
4) Elements to be controlled:
-
The SOFA usually provides that the Host Nation's authorities make property available to
the EU operation free of charge. The SOFA also usually exempts the EU operation from
taxes, except where they represent the price of a service rendered by public authorities.
The SOFA should pre-determine the final destination of the infrastructure financed
through ATHENA. The J8 must check if such provisions are included in the SOFA and
must ensure that they are complied with.
-
Property may be bought or rented, notably from private landlords. In such a case,
ATHENA procurement procedures must be complied with. It is possible to request from
the Special Committee a derogation to go single source (above 30 000 euros).
-
For every location, before entering the place, an agreement with the landlord must be
established in writing in order to ascertain rights and obligations and avoid later
disputes.
-
The J8 assumes the following duties :
o Ensure that an inventory of fixtures is established before the EU operation occupies a
location, with maps and photos (presumably with the help of the J4). This inventory
should be co-signed by the landlord. This is necessary to avoid disputes on damages
when the operation leaves the premises.
- 90 -
o Ensure that works financed through ATHENA are kept to the minimum necessary to
meet operational needs, within the limit of common costs and the budget in force.
Reallocation of budget resources between projects covered by the approved budget
are admissible. However, new projects need to be approved by the Special Committee.
o Include infrastructure and property in ATHENA's accounts, at the appropriate value.
Keep this information up-to-date.
o To regularly check the proper use and maintenance of infrastructure, at any handover to new personnel and at the end of each financial year.
o Ensure that an agreement is reached with the landlord before the EU operation leaves
a location. Such an agreement should be based on a second inventory of fixtures, with
maps and photos (presumably with the help of the J4). This inventory should also be
co-signed by the landlord. This is necessary to avoid disputes on damages after the
operation has left the premises.
o Ensure that repairs are kept to a minimum, where the damages can in good faith be
attributed to the operation. No improvement should be brought towards the end of the
operation. However, some works may be necessary before the operation leaves
(depollution, destruction of installations such as embankments or walls which could
be used in future conflicts, etc).
o Prepare at the end of the operation the proposal for the depreciation rate and the final
destination of infrastructure financed through ATHENA (sale or transfer to the Host
Nation, to a Member State or a third party). NB : The selling price is based upon the
depreciation rate.
5) Measures to be taken:
-
The J8 must:
o Work in close contact with J4/Infrastructure Cell,
o Identify applicable legislation and SOFA provisions regarding property and
exemptions granted to the EU operation,
o Establish with the J4 inventories of fixtures before the operation enters the premises,
with maps and photos, to be co-signed by the landlord,
o Establish a contract in writing with the landlord. This contract must notably delineate
responsibilities for maintenance and repairs,
o Ensure that property and works are properly reflected in the accounts,
o Establish with the J4 inventories of fixtures before the operation leaves the premises,
with maps and photos, to be co-signed by the landlord,
o Prepare sufficiently early before the operation leaves for the possible repairs and
cleaning works, if necessary,
o Make a proposal to the Special Committee for the final destination of infrastructure,
o SOPs detailing duties of the officer endowed with property responsibilities.
NB: It is recommended to use the annexed model of inventories of fixtures of land and
buildings (fiche 10-5).
- 91 -
ATHENA EU-LMOs operating manual : Fiche 6-14/EN updated on 10/02/2009 by ATHENA / EUMS (LP / YS)
INVENTORIES OF FIXTURES
OF LAND AND BUILDINGS
Operational timelines:
Preparatory phase
Active phase
Winding up phase
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, equipment, infrastructure, recording, management, handover, re-deployment
2) Governing idea : The "move in" inventory of fixtures and fittings is a document signed by
the tenant (EUFOR) and the owner (Landlord), which is used to describe state of housing at
the time of entry. By opposition, the "move out" inventory of fixtures will be carried out at the
time of EUFOR departure.
This document makes it possible to compare state of land and building occupied at the
beginning and at the end of the tenancy and to determine, in the event of necessary repairs,
those costs which fall to the owner or to the tenant.
Therefore, inventories of fixtures and fittings of land and buildings have to be :
- precise and complete,
- agreed jointly between representatives of EUFOR and the owner,
formalized in a document which describes land & housing rented by the OHQ or FHQ, lists
and describes each item included in the property, as well as any equipment supplied by the
owner; Maps and photos showing the premises are welcome.
- done in at least two copies and signed by both parties.
It is strongly recommended to associate this document to the agreement for occupation or
the leasing agreement of the selected premises.
3) Texts of reference :
-
ATHENA Decision : Article 15, Annexes III-A 1.1 (j), III-A 2 (a), III-B, III-C, IV
ATHENA Financial Rules : Part 1 : articles 6.1 (d) & (h), 48
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-11 : Inventories & related software
Fiche 6-15 : Hand over of equipment and infrastructure
Fiche 7-1 : Anticipating the winding-up phase
Fiche 10-5 : Model of inventories of fixtures of land and buildings
Existing Status Of Force Agreement (SOFA)
4) Elements to be controlled:
-
Apply the SOFA principles (Free of charge use of land infrastructure).
-
Properties may exceptionally be rented from private landlords through ATHENA during
an EU-led military operation.
-
A written agreement has to be sought with the landlord before the EU operation occupies
a location,
- 92 -
-
Then, inventory of fixtures and fittings of land and building must be jointly established
and signed by EUFOR representatives and the landlord before EUFOR enters the
premises.
-
This inventory aims at :
o depicting initial state of fixtures and fittings placed at the disposal of EUFOR
(with an accurate description of their nature and their operating condition).
o noting the defects for which the landlord is responsible, offering possible
negotiations for repair,
o identifying possible degradations which could be the responsibility of the tenant.
-
A second move-out inventory of fixtures, (presented also with maps and photos) has to be
jointly performed, recorded and signed by both landlord and EUFOR representatives
before the EU operation leaves a location. This inventory will be compared to the initial
one in determining what should and should not be considered as the EUFOR
responsibility upon move-out.
This final inventory should lead to a specific written agreement with the landlord.
-
Since EUFOR could be liable in terms of environmental protection issues, it is important
to have a particular view on related problems in order to avoid disputes, legal claims and
potential supplementary costs. Therefore, attention will be paid to environmental
protection during the initial inventory of fixtures of land, buildings and their close
surroundings, in order to assess potential health hazards and environmental concerns.
The environmental damages (if any) as a result of the deployment will be recorded and
compared to the initial assessment.
5) Measures to be taken :
-
The J8 must :
o Work in close contact with J4/Infrastructure cell for preparing & establishing
inventories of equipment & fixtures funded by ATHENA with precise maps and
detailed photos before the operation enters and before the operation leaves the
premises,
o Record all works done in order to negotiate repairs, if possible,
o take and date pictures of any defect or improvement of fixtures in order to be able to
show precisely evolution of the state of the premises,
o Prepare sufficiently early before the operation leaves for the possible repairs and
cleaning works, if necessary. Other works may be necessary before the operation
leaves (depollution, destruction of installations such as embankments or walls which
could be used in future conflicts, etc.). These should be kept to a minimum,
o Ensure that a written agreement is reached with the landlord before the EU operation
leaves a location. Such an agreement should be based on a second move out inventory
of fixtures, with maps and photos (presumably with the help of the J4).
NB: It is recommended to use the annexed model of inventories of fixtures of land and
buildings (fiche 10-5).
- 93 -
ATHENA EU-LMOs operating manual : Fiche 6-15/EN updated on 23/01/2009 by ATHENA / EUMS (LP / YS)
HANDOVER OF EQUIPMENT & INFRASTRUCTURE
Operational timelines:
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, equipment, infrastructure, hand-over, re-deployment
2) Governing idea : Infrastructure and equipment funded through ATHENA during an EU
Military Operation are of particular sensitivity to the Special Committee. Simple and
efficient measures must therefore be implemented to ease their hand over. The final
destination of equipment and infrastructure funded in common will have to be decided by the
Special Committee upon a proposal from the Operation Commander.
3) Texts of reference :
-
ATHENA Decision : Articles 9.4, 15, 33-35, 41.4, Annexes III-A 1.2. (f), III-A 2 (a), III-B,
III-C, IV
ATHENA Financial Rules : Part 1 : articles 6.1 (d) & (h), 7 (c), 13.5, 48-49
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-11 : Inventories & related software
Fiche 6-14 : Inventories of fixtures of land and buildings
Fiche 7-1 : Anticipating the winding-up phase
Fiche 10-5 : Model of inventories of fixtures of land and buildings
Fiche 10-8 : Stand down order template
Existing Status Of Force Agreement (SOFA)
4) Elements to be controlled:
-
Apply the SOFA principles (Free of charge use of land infrastructure).
-
Equipment & properties bought or rented (from private landlords) through ATHENA can
be handed over during or at the end of an operation.
-
Equipment (not consumables with a period of use normally greater than one year) are to
be entered in the inventories and kept up to date. Inventories will serve as a basis for
cross-checking during the hand over.
-
Written agreements with the landlord as well as inventory of fixtures (co-signed by the
landlord with maps and photos) established before the EU operation occupies a location,
will be useful to ascertain rights and obligations and avoid disputes on damages for the
expected hand over or when the operation leaves the premises.
-
Since EUFOR could be liable in terms of environmental protection issues, it is important
to have a particular view on related problems in order to avoid legal claims and potential
supplementary costs. Therefore, attention will be paid to environmental protection during
the inventory of fixtures of land, buildings and their close surroundings, in order to assess
potential health hazards and environmental concerns. The environmental damages (if
any) as a result of the deployment will be recorded and compared to the initial
assessment.
- 94 -
5) Measures to be taken:
-
Equipment : all equipment should be handled according to ATHENA Financial Rules.
o Inventory of all EU equipment must be kept up-to-date during the operation, from its
start, and items must be recorded upon delivery. A particular effort must be made
before the end of the operation to update inventories (date to be decided by ACOS J8).
o Responsibilities (planning, official delivery) have to be clearly defined (J8 accounting
Officer / ACOS J4).
o Result of the inventory has to be delivered to ACOS J8 to be recorded and served as
basis for the equipment hand over.
-
Infrastructure : The J8 must:
o Work in close contact with J4/Infrastructure cell for preparing & establishing
inventories of equipment & fixtures funded by ATHENA with maps and photos before
the operation leaves the premises.
o Prepare sufficiently early before the operation leaves for the possible repairs and
cleaning works, if necessary. Other works may be necessary before the operation
leaves (depollution, destruction of installations such as embankments or walls which
could be used in future conflicts, etc.). These should be kept to a minimum.
o Ensure that a written agreement is reached with the landlord before the EU operation
leaves a location. Such an agreement should be based on a second exit inventory of
fixtures, with maps and photos (presumably with the help of the J4).
NB: It is recommended to use the annexed model of inventories of fixtures of land and
buildings (fiche 10-5).
- 95 -
ATHENA EU-LMOs operating manual : Fiche 7-1/EN updated on 23/01/2009 by ATHENA (LP)
ANTICIPATING THE WINDING-UP PHASE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Organization, staffing, personnel, equipment
2) Governing idea : The end of the active phase of the operation is a critical stage where :
- there is still an OpCdr, who remains the authorising officer,
- J8 in theatre has to usually perform more work rather than during the operation.
3) Texts of reference :
-
ATHENA Decision : Articles 8, 33, 35, 42, Annex IV
Transfer of authority from OpCdr to ATHENA Administrator : Article 7.3 (c)
ATHENA Financial Rules : Part I / articles 48, 56
Fiche 2-4 : Common costs during the winding-up phase
Fiche 7-2 : Final destination of equipment and infrastructure
Fiche 9-2 : Closure of the accounts
4) Elements to be controlled :
-
J8 section should be reinforced, not weakened.
J8 personnel in theatre must be last to leave and should be reinforced towards the end.
Appropriate directives must be foreseen in Force Generation Process /Rotation plan.
5) Measures to be taken :
-
-
-
-
Ensure that J8’s SOP, primarily in theatre encompasses the following tasks:
o Settling of the bills and claims in theatre,
o Payment of all invoices in theatre before leaving,
o Getting a receipt for each payment done,
o Getting a certificate from each supplier that no debt left,
o Settling claims which are FHQ’s responsibility.
Regarding equipment and infrastructure bought with ATHENA’s funds, make proposal
early enough (before repatriation starts) to prepare the Special Committee's decision for
their final destination :
o Selling,
o Repatriation and storage,
o or gift (to local authorities …)
Following inventories, recover equipment before FHQ/Forces leave theatre : store it
provisionally or sell, give or repatriate as decided by the Special Committee.
Based on initial inventory of fixtures compared to current state, leave the premises in
theatre
o Possibly : negotiate repairs / taking into account works done
o Get landlord / local authorities to agree that no debt left
Regarding accounts :
o draw the FHQ’s account
o send remaining funds back to ATHENA and close bank accounts.
- 96 -
ATHENA EU-LMOs operating manual : Fiche 7-2/EN updated on 23/01/2009 by ATHENA (LP)
FINAL DESTINATION
OF EQUIPMENT AND INFRASTRUCTURE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : End of active phase, common costs, equipment, infrastructure, inventories,
controls
2) Governing idea : Well before the end of the operation, the Operation Commander must
make a proposal to the Special Committee regarding the final destination of equipment and
infrastructure paid for in common through ATHENA. Equipment may be sold, repatriated
and stored for another operation, or given away. Infrastructure works may be sold or given
away. This is likely to require preparations and specific measures, e.g. to store equipment or
find buyers.
3) Texts of reference :
-
ATHENA Decision : Chapters 9-10, Articles 33 & 35
ATHENA Financial Rules : Part I, Article 48
Fiche 10-5 : Model of inventories of fixtures of land and buildings
Status Of Force Agreement of the operation (SOFA)
4) Elements to be controlled :
-
Check that any item with a period of use normally greater than one year and which are
not consumable are duly recorded in inventories. Inventories must be kept up-to-date all
along the operation and show the information required by ATHENA Financial Rules
(suitable description, localization, date of acceptance, unit purchase or cost price, person
or unit responsible for the item). They are especially necessary to recoup equipment
towards the end of the operation.
-
Explore whether buyers can be found for the various equipment and infrastructure owned
by ATHENA and for what prices; if not, explore whether equipment can usefully be stored
with a view to another EU operation and under which conditions infrastructure can be
handed over; if not, explore how and to whom equipment and infrastructure can be given
away.
-
Check environmental issues (does infrastructure require de-pollution and at what cost?)
-
Check security issues (can infrastructure be left as it is or should it be destroyed lest it be
used in future conflicts? If so, at what cost?)
-
Estimate the residual value of equipment and infrastructure taking into account their
depreciation and the possibility to sell them.
-
Liabilities should be settled before handover of items and premises.
- 97 -
5) Measures to be taken :
-
Have inventories up-dated.
-
Try to find potential buyers (local companies in theatre, EU Member States, the European
Commission, a United Nations mission, companies back in the EU, etc.).
-
Identify possibilities for storage where useful.
-
Identify conditions for hand-over of infrastructure where it cannot be sold.
-
Submit to the Special Committee a proposal for the final destination of equipment and
infrastructure, indicating for each category of equipment and infrastructure whether it is
recommended to sell it (and at what price), to store it for a future EU operation or to give
it away.
-
Where necessary, submit to the Special Committee a proposal to enter appropriations in
the budget to cover final costs (transport of equipment, storage costs, de-pollution of sites,
destruction of infrastructure, etc.).
-
Organise a rear-party to implement the Special Committee's decision, which will remain
active in theatre after the recovery of the FHQ and forces.
-
Take measures to ensure that personnel hand back the equipment paid for in common
before leaving theatre, notably electronic devices (computers, phones, cameras, etc.).
-
Organise the local storage of equipment pending its sale or repatriation.
-
Ensure that inventories of fixtures of land and building are established when leaving
premises. Works for repairs before leaving theatre should be kept to the bare minimum, in
view of damages actually caused by the EU force and of improvements brought to
property. A comparison with inventories of fixtures established upon arrival is then useful.
-
Ensure that landlords/owners/buyers certify that EUFOR has no debt left vis-à-vis them
before the EU rear party leaves theatre.
-
Implement the Special Committee's decision to sell, store or give away. This is likely to
require that re-conditioning of equipment, handling, transportation, storage etc. be
organised and contracted.
NB: It is recommended to use the annexed model of inventories of fixtures of land and
buildings (fiche 10-5).
- 98 -
ATHENA EU-LMOs operating manual : Fiche 8-1/EN updated on 18/02/2009 by ATHENA (FW)
ACCOUNTING
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Principles and standards, accounting of operational common costs and those
not included in common costs, consolidated accounts, responsibilities, accounting
information system
2) Governing idea : The Operation Commander shall keep accounts of transfers and
revenues received, of expenditures committed and of payments made, as well as an
inventory of moveable property financed by ATHENA and used for the operation which
he/she commands. It is his/her CJ 8 unit that should perform this. The accounting officer is
responsible forkeeping the accounts and assisting the authorising officer in establishing a
system of property inventory. Accounting shall be based on a validated accounting
information system.
3) Texts of reference :
-
ATHENA Decision : Articles 9 & 10, Chapter 10, Article 41
ATHENA Financial Rules : Part I : chapter VIII
Fiche 6-3 : Payments
Fiche 6-11 : Inventories and related software
Fiche 8-2 : Administrative and accountancy documents
Fiche 8-3 : Accounting software
Fiche 9-2 : Closure of the accounts
Fiche 10-3 : Model of cash flow management SOP
4) Elements to be controlled :
-
-
-
The Accounting Officer is responsible for :
o the entries to be made in the accounts in accordance with the chart of accounts
(budgetary articles, analytical and general accounts)given by ATHENA,
o that all accounting records are
 specifying the origin, content and reference,
 based on dated and numbered supporting document,
 validated and prohibited for any change or deletion.
o keeping, preparing and presenting the accounts for quarterly reports, annual accounts
and the accounts for the operation,
o cash handling,
o accounting archive management and procedures.
Entries into the accounts shall be made for each single financial operation (e.g. any
budget execution, implementation of payments, collection of revenues and treasury items)
and placed into the specific account which is specified by account number, description,
debit, credit and balance.
Accounts are established and maintained for each single financial transaction and
separated for each Budget Title on Common Costs and Expenditures not included in
common costs (e.g. NBC or Third Parties Expenditures).
- 99 -
-
-
Any entries in the accounts shall be represented by an equivalence between the amount
debited and the amount credited. The budget article used and the sub-article linked shall
be in accordance with the chart of accounts given by ATHENA.
Accounting shall be based on a Accounting Information System. Such a system requires
validation by the ATHENA accounting officer.
5) Measures to be taken :
-
The accounting officer may organise that the accounts can be drawn up in accordance
with the generally accepted accounting principles, e.g.
o Reliability (Information is free from material error and bias and can be depended
on by users to represent faithfully what it purports to represent or could
reasonably be expected to represent).
o Prudence (The exercise of prudence does not allow the creation of hidden reserves
or excessive provisions, the deliberate understatement of assets or revenue, or the
deliberate overstatement of liabilities or expenses).
o Comparability (An information/record is comparable when it enables to identify
similarities and differences between that information/record and
information/records in other reports (book, ledger, journal).
o Materiality (An information is material if its omission or misstatement could
influence the decisions or assessments made).
o No netting (Balancing of debits and credits is not applicable).
-
He establishes a workflow
o ensuring the day by day input of each financial transaction, of the movement on
bank accounts and the cash box into the accounts
o separating the booking for different titles as well as for expenditures not included
in common costs
o reconciling periodically and at the annual closure the accounts, bank accounts
and cash boxes.
-
The authorising officer establishes - assisted by the accounting officer - the property
inventory supplying all the information required for keeping the accounts and
safeguarding the property. He ensures that the inventory contains at least :
o all property produced or purchased which is non consumable and with a period of
use (normally) greater than one year
o an appropriate description and location of each item
o its unit purchase or production cost
o the date of its acceptance for use
o its normal use in month and its current condition.
-
It is recommended to include also information about the write-off and a proposal for the
final destination after closing the operation.
- 100 -
ATHENA EU-LMOs operating manual : Fiche 8-2/EN updated on 16/02/2009 by ATHENA (FW)
ADMINISTRATIVE AND ACCOUNTANCY DOCUMENTS
Operational timelines:
Preparatory phase
Active phase
Winding up phase
1) Key words: documents for implementation, execution and reporting of budget; documents
to perform and to close the accounts
2) Governing idea: The Authorising Officer is to establish, perform and validate the
documents for the implementation, execution and reporting of budget. The Accounting
Officer is responsible for proper implementation of payments, collection of revenues,
entries into accounts, keeping accounts, preparing the accounts for reports and the treasury
management. He/she alone is empowered to manage monies and other assets.
3) Texts of reference:
-
ATHENA Decision : Articles 9 & 10, Chapter 4,6,8, 10 and 11
ATHENA Financial Rules : Part I, chapter II, III, IV, V and VIII
Fiche 3-4 : Bank and cash
Fiche 6-1 : Budget implementation
Fiche 6-3 : Payments
Fiche 6-11 : Inventories and related software
Fiche 9-1 : Budgetary reports
Fiche 8-1 : Accounting
Fiche 8-3 : Accounting software
Fiche 9-2 : Closure of the accounts
4) Elements to be controlled:
-
Administrative documents are such as necessary for the implementation, execution and
reporting of the budget like:
o Budget estimate
o Appropriation for commitment and their payment
o Transfer or carryover of appropriation
o Legal commitment
o Payment Order
o Quarterly report and final budgetary execution report
o Bank accounts
o Call for funds
o Inventory
- 101 -
-
Accounting documents are:
o Invoice or credit with supporting documents attached
o Journals and ledgers for booking
o Chart of accounts
o Bank statements
o Documents for the "Closure of accounts"
5) Measures to be taken:
-
Create an overview what kind of documents have to be established and checked,
-
Link this to the responsible officers and the support they need from other personne,
-
Finally, create a timetable.
- 102 -
ATHENA EU-LMOs operating manual : Fiche 8-3/EN updated on 19/02/2009 by ATHENA (LP/FW/ABL)
ACCOUNTING SOFTWARE
Operational timelines
Preparatory phase
Active phase
Winding up phase
1) Key words : Budgetary accounting, contracting, recording of assets, reporting & closure
of accounts
2) Governing idea : ATHENA official accounting software is still under development. A
simplified ATHENA compliant solution is offered while the ATHENA official software is not
officially released. This tool requires initial training and updates as well as complementary
boards for the reports concerning the closure of (annual) accounts.
3) Texts of reference :
-
ATHENA Decision : article 35
ATHENA Financial Rules : Articles 44, 47, 49 & 52
Fiche 8-1 - Accounting
Fiche 6-11 - Inventories and related software
Fiche 9-1 - Budgetary reports
Fiche 9-2 - Closure of the accounts
4) Elements to be controlled :
-
ATHENA official accounting software is still under development. The aim is to provide a
similar tool for the daily operational book-keeping and accounting through a smooth
workflow between all relevant actors (Budget officer, contracting officer, accounting
officer, officer responsible for the property inventory).
-
Pending the launching of the official accounting software, an Excel based version has
been developed for the use on site for budgetary accounting. It does not meet all the
requirements of articles 44, 47,49 and 52.
-
This tool - still in use while the ATHENA official software has not been officially released
- is useable for the daily bookkeeping and the quarterly reports but has to be
complemented by boards for the reports concerning the closure of accounts (annual as
well as final).
-
ATHENA can provide specific initial training and punctual updates for new accounting
officers being deployed.
5) Measures to be taken :
-
J8 must ensure that :
o deploying accounting officers that have been trained on the ATHENA software,
before being sent to theatre.
o additional current information given by the ATHENA accounting officer to update
accounting procedures concerning liabilities, receivables and assets are well
received, understood and implemented,
o Instructions given by ATHENA accounting officer regarding (annual) closure of
accounts are well received, understood and implemented.
- 103 -
ATHENA EU-LMOs operating manual : Fiche 9-1/EN updated on 23/01/2009 by ATHENA (LP)
BUDGETARY REPORTS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, quarterly basis, budget, cash flow table
2) Governing idea : The Operation Commander must provide the administrator, every
month until a budget for the operation is adopted, and then on a quarterly basis with
implementation reports on expenditure financed through ATHENA detailing budget
commitments, legal commitments, payments made as well as updated cash flow tables.
These reports are circulated to the Special Committee and are essential in establishing good
trust in Member States on the chain of command.
3) Texts of reference :
- ATHENA Decision : Articles 35, 37
- ATHENA Financial Rules : Part I / article 13
- Fiche 2-1 : Common costs financed by ATHENA
- Fiche 6-1 : Budget implementation
- Fiche 6-2 : Budgetary chart
- Fiche 10-2 : C J8 SOPs Model : Budget
4) Elements to be controlled :
-
Any spending financed through ATHENA must follow this order of procedure :
1. Commitment of appropriations in the budget: this must be the first operation. Its
purpose is to reserve the appropriations necessary to cover subsequent legal
commitments and payments ad to ensure that the budget shall never be exceeded.
The J8 section must be already informed of the operation at this stage.
2. Then, a contract can be signed or a purchase order can be issued by the
authorising officer. This constitutes the legal commitment. The budgetary
commitment and the purchase order or the contract must be adopted by the same
authorising officer. A commitment of appropriations in the budget must cover any
legal commitment.
o The validation and authorisation of expenditure are done by issuing a payment order
(e.g. payment of an invoice). A payment must always be linked to and covered by a
budgetary commitment.
o A payment is regarded as made when the bank account has been debited or cash has
been transferred to the creditor.
-
The Operation Commander must provide ATHENA's administrator with implementation
reports:
o Every month until a budget for the operation has been adopted.
- 104 -
o Then, quarterly:
- by end April (period up to end March),
- by end July (period up to end June),
- by end October (period up to end September),
- by end January (period up to end December).
-
These reports must show expenditure during the previous three months and since the
beginning of the year.
-
These reports must detail :
o for common costs: budgetary commitments, legal commitments, payments made and
the associated cash flow table.
o separately, for Nation Borne Costs: legal commitments, payments made and the
associated cash flow table.
-
These reports should include a comment of expenditure incurred and foreseen.
5) Measures to be taken :
-
Ensure that the FHQ reports to the OHQ in due time, both on common costs and Nation
Borne Costs,
-
Consolidate OHQ and FHQ reports. Add comments,
-
Send in due time the consolidated reports to ATHENA's administrator.
NB: It is recommended to use the budget model SOP and the budgetary report annexed
matrices (fiche 10-2).
- 105 -
ATHENA EU-LMOs operating manual : Fiche 8-3/EN updated on 20/02/2009 by ATHENA (FW)
CLOSURE OF THE (ANNUAL) ACCOUNTS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, expenditures not included in common costs, responsibilities,
write off, final discharge, presentation of the accounts
2) Governing idea : The closure of the accounts of the operation is a critical step, usually
performed as annual accounts and (if requested) when the operation is completed. The
Operation Commander shall provide the ATHENA accounting officer by 31 March following
the end of the financial year with all the information necessary for the production of accounts
for common costs and for expenditures not included in common costs - all related to the
operation he/she commands. The structure of the accounts is given by the Financial Rules.
Additional instruction will be given by the ATHENA accounting officer office, the
administrator being the authorising officer. For the Winding-up of an operation the HQ's
accounting officer(s) have to remain available until the final accounts of the operation
have been incorporated by the ATHENA accounting officer.
3) Texts of reference :
-
ATHENA Decision : Articles 9 & 10, Chapter 11
ATHENA Financial Rules : Article 10, Part I : chapter VIII
Fiche 6-3 : Payments
Fiche 7-1 : Anticipating the winding-up phase
Fiche 8-1 : Accounting
Fiche 8-2: Administrative and accountancy documents
Fiche 10-4 : Model of accounting SOP
4) Elements to be controlled :
-
Operation Commander shall provide the ATHENA accounting officer with the accounts
for the financial year or for the operation, when closed.
-
Accounts shall be presented in EURO and shall compromise the :
o Budget execution information and the performance of expenditures not included in
common costs (e.g. NBC or Third Parties Costs),
o Balance showing liabilities, receivables and assets,
o Cash flow showing cash in hands and funds on bank accounts for the period
concerned.
-
Accounts shall:
o reflect the final position of the accounting records made during the financial year,
o included the remaining legal commitments to be executed, invoices to be paid,
credit notes to be received all related to the financial year concerned,
o present all assets of the operation reflecting their purchase, use and net position.
- 106 -
5) Measures to be taken :
-
Organise a workflow managing the "period" for Closure of accounts including the staff
you need for assistance and support (e.g. budget officer, property accounting officer) as
well the steps to be done, e.g.
o Recording of all transaction done until 31 December of the fiscal year concerned
in your booking system, it is recommended to close the execution in good time to
ensure a conformity between the expenditures on budget and the bank statement
for the accounts as of 31 December (cash based information).
o Checking of all :
 commitments open for the possibility to be closed or to be included for the
carry-overs (of appropriation for commitments and payments),
 invoices already received but not paid until 31 December,
 goods or services received until 31 December but not invoiced and thus not
paid,
 bank statements as of 31 December for the rebuilding of the cash flow and
accordance with the Budgetary outturn as of 31 December (cash based).
o Requesting the inventory of non-consumables to be included into the accounts.
o Requesting all accountancy information in case a sub-delegation has been given
just to ensure their incorporation into your accounts.
o In case of being the OHQ, getting the information to be presented from the FHQ
finally to be checked and incorporated into the Closure of accounts.
-
Prepare the accounts in the structure according to the Financial Rules. Follow the
instruction letter delivered by the ATHENA accounting officer for the closure of accounts
too.
-
Check all the tables (see Annex for models) to be in accordance to each other.
-
Having regard to the Winding-up of an operation and in accordance with article 41 of the
decision all financial business between O/FHQ personnel and counterparts shall be
concluded not later than the expected date for the write off of the operation. Particular
attention will be paid to the following topics that have to be specifically elaborated :
o Cash flow : Cash flows from/into bank accounts, cash or traveller's cheques must
be recorded and reconciled at least once a month with the accounts. Final
reconciliation will allow the hand over or write off of the operation.
o Imprest accounts : On ceasing to hold an imprest, the imprest holder shall account
(reconcile and balance the account) to the related J8 section for the amount
advanced to him/her (Final reconciliation sheets to be jointly signed and by the
imprest holder & the ACOS J8).
o Bank accounts : send remaining funds back to ATHENA and close bank account.
o Payment of invoices : Settling of the bills and claims in theatre, payment of all
invoices in theatre before leaving, getting a receipt for each payment done.
o Closing of suppliers accounts : Getting a certificate from each supplier that no
debt left, before closing their accounts.
- 107 -
ANNEX 1 : BUDGETARY OUTTURN ACCOUNT (BOA) - (MODEL)
MISSION
A. Expenditure
Budgetary outturn account (year N)
Article
Appropriation for
commitments
130.000,00
0110
0140
0150
0240
0270
Total
Budgetary
commitments
Legal
commitments
130.000,00
700,00
15.000,00
5.000,00
14.300,00
95.000,00
130.000,00
129.656,70
656,70
15.000,00
5.000,00
14.000,00
95.000,00
129.656,70
Payment made
Balance of
Appropriation
on
Appropriation
Appropriation for payments
commitments
for
for payments
for carried
executed in
commitments
over
cash
for carried over
124.760,50
543,00
14.430,00
3.928,50
13.500,00
92.359,00
124.760,50
Article
0110
0140
0150
0240
0270
4.896,20
113,70
570,00
1.071,50
500,00
2.641,00
4.896,20
130.000,00
carry overs
representing
current
liability
4.396,20
113,70
570,00
1.071,50
carry overs
representing
contingent
liability
500,00
500,00
2.641,00
4.396,20
Total
500,00
B. Revenue
Recovery
orders (on
revenues)
Bank charges to be reimbursed
Interests earned in N-1 received in N
Interests earned in N received in N
Interest earned in N to be received in N+1
4.896,20
113,70
570,00
1.071,50
2.641,00
0,00
4.396,20
510,00
Interests received in 2008
e.g. selling of assets
insurance for demage
other revenue
Total revenue
Payment
received
0,00
0,00
1.000,00
0,00
1.000,00
0,00
0,00
0,00
1.000,00
Balance of
recovery
orders
0,00
C. Budgetary execution result
Revenue
Expenditure
Budgetary result
1.000,00
124.760,50
-123.760,50
Funds advanced by transfer from
BRU
Budgetary result on operational
level
130.000,00
6.239,50
- 108 -
to be imported
into balance sheet
4.896,20
ANNEX 2 : ECONOMIC OUTTURN FOR BALANCE (MODEL)
MISSION
Economic outturn forBalance
a) Revenues
b) expenditures
Year N
goes
to
BS
131.000,00
111.260,50
0270
543,00
14.430,00
3.928,50
92.359,00
0,00
c) Liabilities on costs
4.396,20
0110
0140
0150
0240
x
113,70
570,00
1.071,50
2.641,00
0110
0140
0150
0270
d) Assets bought (already paid)
105.859,00
x
13.500,00
92.359,00
0240
0270
e) Depreciation applied on assets
0240
0270
f) Receivables
Economic result (a -b-c+d-e+f)
Impact on EOA (d-e-c+f)
to be imported in BS
- 109 -
11.495,73
1.875,00
9.620,73
x
510,00
x
109.706,57
90.477,07
x
ANNEX 3 : BALANCE SHEET (BS) - MODEL
MISSION
Balance sheet
Year N
Assets (actif)
101.112,77
Purchase of Fixed assets
Depreciation of Fixed assets
Receivables
Deferral
Cash
105.859,00
11.495,73
510,00
0,00
6.239,50
Liabilities (passif)
101.112,77
Net Assets
96.716,57
Budgetary result
Impact on EOA (accruals / deferrals)
Liabilities
6.239,50
90.477,07
4.396,20
Invoices on costs to be paid
credit notes to be received
Inv/CN to be received (estimated costs)
on assets
Balance
4.396,20
0,00
0,00
0,00
0,00
- 110 -
ANNEX 4 : CASH FLOW TABLE (MODEL)
Cash flow table
1. Starting postion at the
beginning of Year 2008
0,00
2. Cash Flow during the year
a) Revenues
Bank charges to be reimbursed
Interests earned in N-1 received in N
Interests earned in N received in N
e.g. selling of assets
insurance for demage
Funds advanced by transfer from
BRU
total Revenue in cash
0,00
0,00
1.000,00
0,00
0,00
130.000,00
131.000,00
b) expenditures
1230
total expenditures in cash
124.760,50
124.760,50
Balance of Cash Flow in the
period
6.239,50
3. Final position at the
end of the year
6.239,50
4. Reconciliation (in EUR)
Bank statement as of 31 December
Bank statement as of 31 December
Bank statement as of 31 December
Bank statement as of 31 December
Cash on hand as of 31 December
Cash on hand as of 31 December
Cash on hand as of 31 December
Cash on hand as of 31 December
6.239,50 exrate
1,000
5.100,00
0,900
0,00
1,100
550,00
0,065
130,00
1,000
45,30
0,900
0,00
1,100
0,00
0,065
414,20
total Cash on hand
5. Balance in cash
6.239,50
0,00
- 111 -
EUR
5.100,00
£
$
other
currency
0,00
500,00
2.000,00
45,30
0,00
0,00
6.372,31
ATHENA EU-LMOs operating manual : Fiche 9-3/EN updated on 23/01/2009 by ATHENA / EUMS (LP / JS)
ATHENA FINAL REPORT
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : End of active phase, common costs, reporting, proposals, grant a discharge
2) Governing idea : In due time at the end of the operation, the Operation Commander must
provide the Administrator with a report on expenditure relating to the operational common
costs of the operation which he/she commands.
This report is based on the Special Committee decision, on the basis of a proposal by the
Administrator with assistance of the OpCdr and accounting officer, to submit the
management accounts and the balance sheet for the operation.
3) Texts of reference :
-
ATHENA Decision : Chapter 2 : Article 8, / Chapter 11 : Articles 37 & 42
ATHENA Financial Rules : PART I - Articles 5, 7, 42.4, 48
Fiche 9-1 : Budgetary reports
Fiche 9-2 : Closure of the accounts
Fiche 10-8 : Stand down order template
4) Elements to be controlled :
-
Start preparation of the final report at an appropriate time before the end of active phase
Systematically prepare inputs to the report based on agreed report structure
"Possible" structure of the final report:
o Status at the end of active phase of operation(incl. annexes) : a/ Budget execution
b/ Working funds
o NBC overview
o Closure of Books / Final destination of equipment / infrastructure
o Claims/Counter-claims/ Compensation of damages
o Way ahead
o Requests
o Assessment/Conclusion
5) Measures to be taken :
- To write a final report draft on expenditure which are eligible as common costs,
management accounts and balance sheet for the operation.
- To ensure the FHQ & OHQ input necessary for the final report in due time (meetings…).
- Not to dismiss the FHQ and the OHQ accounting officers before the consolidated final
report.
- To inform the Administrator about the draft report in advance and agree deadline for the
consolidated version.
- In case of the Special Committee decision/request, to be ready to present the final report
during the Special Committee.
Note: All accounts and inventories shall be retained, each at his/her level, by the
accounting officer and each operation commander for a period of five years from the date
on which the corresponding discharge was granted.
- 112 -
ATHENA EU-LMOs operating manual : Fiche 9-4/EN updated on 05/03/2009 by ATHENA / EU GE OHQ / EUMS (LP / FC / JS)
LESSONS PROCESS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Lesson Observation, Lesson, Data, Improvement Action
2) Governing idea : The Lessons Process is a process or a series of repetitive processes
whose objective is to identify, centralize the collection of, analyse, resolve and disseminate
the lessons which arise from EU military activity (operations, exercises and training). This
thorough method aims to optimise future operations.
3) Texts of reference :
-
ATHENA Decision : Articles 7.4
ATHENA Financial Rules : Part 1 / article 6
EU OHQ SOP
4) Elements to be controlled :
-
Depending on the level of action (Strategic, Operational or Tactical), the lessons process
may have influence on doctrine (Strategic Level), as well as definition, development and
employment of the military organization (Operational Level) or procedures (Tactical
Level). Therefore, it is very important to collect lessons observations from commencement
of the military activity throughout the whole period until the activity is completed.
-
The collection of Lessons Observations is made through the J8 contribution to :
o After Action Review (AAR) reports :
-
this document should focus formal AAR processes on critical areas of the
performance of ATHENA to determine issues that need to be studied and
resolved.
-
AAR can be concluded once all the major observations have been addressed.
-
outcomes should focus on “best practices” that address common problems, as
illustrated by the AAR report.
-
results are sent to the cell in charge of their usage, normally OHQ J7 Cell or
direct to the Logistics Directorate in the EU Military Staff (EUMS) for entry
into the lessons database.
o Debriefings of Key Elements that have been deployed in operations.
- 113 -
-
And through the normal collection of information which should be a continuous process
throughout the military activity, performed by all personnel involved in J7 processes.
o These personnel might be in the EU OHQ or FHQ or a separate team created on
purpose, to be sent in the field to investigate on one or more specific items
previously identified, following tasking from the Op(F)Cdr.
o Lessons observers should be Subject Matter Experts in their respective fields
whose purpose would be to identify shortcomings in current doctrine or
procedures, or in any other aspect of J7 activity which arises, that hampers the
efficient and timely flow of support to the military activity.
o In order to address issues without delay, lessons observations should be forwarded
to the Lessons Cell in the OHQ/FHQ or direct to the EUMS for entry into the
lessons database. At that point action should be started to resolve them in order
that they have an immediate effect on the ongoing military activity.
5) Measures to be taken :
-
ACOS J8 will send a written report to cover lessons observations via the chain of
command, and in parallel to ATHENA and/or the EUMS Log Directorate.
-
Observations should be evaluated and analysed where possible under the responsibility of
the cell in charge of that process to validate them and seek resolution. Observations
considered of common interest or those requiring resolution by higher authority should
be inserted in the LL database.
-
The subject matter experts in the OHQ/FHQ, in EUMS or in other relevant bodies are
responsible for resolving observations and/or monitoring the selected solutions. In
addition, J8 Cell stays responsible for applying the selected improvements in respect of
ATHENA. The lesson can be closed once all actions have been completed and in the
judgement of the subject matter expert, the lesson has been learned.
- 114 -
ATHENA EU-LMOs operating manual : Fiche 10-1/EN updated on 23/01/2009 by ATHENA / FR BE NBG (LP / PA)
C J8 STANDARD OPERATING PROCEDURES (TYPE 2)
MODEL : ORGANISATION, MISSION & TASKS
This EU type 2 SOP provides a general description of each CJ8 area. However, detailed
descriptions regarding budget, financial and contracting work performed by (O/F) HQ J8
are to be found in the internal rules of procedures.
NB : For the proper application of the ATHENA rules, CJ8 should be multinationally
staffed. Because of this raison and according to the rules of budgeting and accounting, CJ8
personnel must not perform national functions in addition to the hereunder mentioned
functions under the ATHENA rules.
1) Texts of reference :
-
Treaty on European Union
Council Decision 2008/975/CFSP dated 18 December 2008 (ATHENA Mechanism)
Act of the Special Committee dated 23 December 2008 : Financial rules applicable to
expenditure financed through ATHENA
EU HQ SOPs
EU HQ Manning Guide
2) General principles :
-
According to Art. 28.3 of the Treaty on European Union, expenditure arising from
operations having military or defence implications is not charged to the budget of the
European Communities but has to be financed by the member states unless the Council
acting unanimously decides otherwise.
-
In 2004 a mechanism to administer the financing of the common costs and the prefinancing of Nation Born Costs (NBCs) of EU operations having military or defence
implications, called “ATHENA”, was established by the Council decision of second
reference.
-
ATHENA has the legal capacity to hold a bank account, to acquire, hold or dispose
property, to enter into contracts or administrative arrangements and to be party in legal
proceedings.
-
The purpose of this document is to identify and specify the CJ8 responsibilities in relation
with agreed EU mentioned reference texts and SOPs :
o CJ8 mission, objectives, and organization.
o Tasks and responsibilities during EU-funded deployments.
o Tasks within CJ8.
- 115 -
3) Authority & responsibility :
The Operation commander as authorising officer designed by the Joint Action of the
operation is bearing the ATHENA responsibility and authority.
-
Authority : The OpCdr shall carry out his/her duties on behalf of ATHENA in relation to
the financing of the common costs and the pre-financing of the NBCs of the operation
which he/she commands. Having the authority required to issue instructions, the OpCdr
may delegate the following tasks to the eligible personnel (J8 personnel) : control receipts
and expenditures, allocate funds, undertake legal commitments, and perform all activities
related to the implementation of the budget. The OpCdr may also delegate the scope of
authority delegated and the latter’s further delegation. To ensure close contact of the
delegated personnel to operational needs, ACOS CJ 8 has to be member of the
Command group.
-
Responsibility : After delegation to the pertinent authorities, the Op/FCdr will task ACOS
CJ8 to assume the tasks and authorities in association with the common costs in line with
ATHENA. ACOS CJ8 is responsible for observing the authority delegated to him/her. To
ensure proper fulfilment of such tasks, he/she may delegate them to subordinate personnel
if these meet the required standards regarding proficiency, efficiency, integrity,
professional qualification and experience in the field of military operations.
4) Missions & Organisation :
-
Missions : The general mission of (O/F)HQ J8 is on behalf of the Op/Force Commander
to administer common costs and NBCs to be funded by ATHENA, through the authorised
budget of the operation budget, drawn up in euro, which lays down and authorises all the
revenue and expenditure administered by ATHENA. J8 will provide budget, financial and
contracting services in order to support the operation. Therefore, the specific missions
hereunder have to be managed by the O/F(HQ) of J8 :
1. CJ8 is only responsible for controlling those O/FHQ funds made available on the
basis of the ATHENA mechanism.
2. CJ8 is responsible to ensure ATHENA receipts and expenditures are controlled
pursuant to the principles of sound financial management and economic efficiency in
a lawful and proper manner.
3. J8 shall ensure the principle of segregation of the Authorising Officer and the
Accounting Officer functions. Their duties shall be mutually incompatible and
payments shall require the joint signature of an Authorising and an Accounting
Officer.
4. On behalf of the Op/FCdr, CJ8 is responsible for procurement to be funded in line
with ATHENA. This is achieved by, but not limited to, the placement of orders related
to the procurement of mobile and non-mobile goods, services, or construction services
funded consistent with ATHENA. Procurement may be through purchase, leasing,
rental, or acquisition by instalments with and without a purchase option.
5. On behalf of the Op/FCdr, CJ8 assumes auditing tasks and procedural control, and
performs all activities associated with funding audits and internal reviews.
6. CJ8 advises the Op/FCdr on all issues regarding economic and administrative/legal
questions.
- 116 -
-
Organisation : The organisational structure accommodates the following areas and is at
least manned with following positions :
o
o
o
o
o
Budget/finance chief,
Contracting and procurement,
Budget
Accounting, including disbursing and inventories,
Internal accounting audits and procedural control.
ACOS CJ8
Budgeting
Contracting
Accounting
Internal auditing
-
Depending on the mission these functions might not be exhaustive : there might also be a
travel officer, a VAT specialist, a procurement and property NCO, an Info System
Specialist, clerks etc. (Standard J8 posts are foreseen in EU HQ Manning Guide together
with Job Descriptions).
-
NB : The Operation Commander must appoint an internal auditor for the operation. If
not manned within the operation, this auditor could be provided, based on the OpCdr
request, temporary by other EU entities (EU HQs, ATHENA, ...).
5) Command & control :
-
Financial command and control is according to the flowchart below :
PSC / EUMC
ATHENA
OHQ
(F)HQ
Multinational
Support Group
Troops
Contributing
Nations
National
Support
Elements
- 117 -
-
Reporting : Reporting shall be made in accordance with ATHENA Financial rules.
Reports regarding financial issues (budget, accounting, contracting, payments etc.) that
affect the support of the forces should be reported to (O/F)HQ from subordinated
commanders and from (F)HQ to higher command (OHQ).
-
Co-ordination : (O/F)HQ is responsible for ensuring that the financial flow of
information and reports between (O/F)HQ and Multi national Support Group (MSG)- if
available - is running on both levels. NB : Multi national Support Group & National
Support Elements (NSEs) remain a national responsibility and are therefore NBC funded.
6) Tasks : NB : Specific job descriptions can be found in attached Annexs
-
J8 Overall tasks :
The list of J8 tasks outlined below as financial expert and advisor responsible for the
funds delegated by ATHENA and the Op/FCdr, is not exhaustive. It may be modified and
adapted if required by the Op/FCdr.
These tasks are based on existing EU provisions and on experience gained :
1. Prepare and manage operational budgets for expenditure financed through ATHENA
for (F)HQ and the forces as a whole during the operational planning and conduct,
2. Lead and coordinate the financial work within (O/F)HQ,
3. Ensure the observance of all provisions resulting from the ATHENA regulations,
4. For expenditure financed through ATHENA carry out the accounting, payments and
contracting for the operation,
5. Ensure the reception and safe storage of funds made available through ATHENA.
Open bank accounts, negotiating the most favourable terms in the name of ATHENA,
6. Prepare, negotiate, conclude and manage contracts to be funded by ATHENA,
7. Cooperate with the Admin Division of National Support Elements (NSE) or/and Multinational Support Group (MSG),
8. Maintain and update inventories of assets owned in line with ATHENA,
9. Submit the required implementation reports if incidents occur or procedures come up
that may impact on costs funded by ATHENA,
10. Establish an internal review scheme required to achieve the established goals,
11. Review costs eligible for ATHENA funding.
- 118 -
-
ACOS J8 tasks : Generally, as member of the Command group & by delegation of the
OpCdr or sub-delegation, this officer shall :
1. As Authorizing Officer for all costs financed through ATHENA :
o Ensure that implementation of revenue (including estimates of receivable amounts,
establishment of entitlements to be recovered and issue of recovery orders or
waivers) and expenditure are carried out in accordance with the principles of
sound financial management and ensuring, that the requirements of legality and
regularity are complied with;
o Bear the responsibility for budgetary and legal commitments, validation of
expenditure, authorization of payments and preliminaries for the implementation
of appropriations;
o Establish internal management and control procedures.
NB : The tasks of the authorizing officer can be further delegated to the budget
officer. By absence of the budget officer it can be delegated to the procurement
officer.
2. As head of budget-finance section :
o Ensure that funds provided by ATHENA are kept safe at all times,
o Check the eligibility of expenditure to ATHENA's financing,
o Ensure that the rules set out in the Council Decision are complied with,
o Ensure that an inventory of assets which are ATHENA's property is kept up-todate,
o Establish an inventory of fixtures of the buildings and the pieces of land used by
headquarters or forces and financed by common costs through ATHENA,
o Give his/her assent to any contract to be financed through ATHENA exceeding the
"higher threshold”,
o Keep an inventory of requests for deviations from rules on procurement,
o Keep an up-to-date journal of all purchases made and financed through ATHENA,
o Ensure that a check is made at least once every handover/takeover and at the end
of each calendar year that these assets are available and properly maintained,
o Issue the necessary SOPs to organise the J8 section,
o Organise the internal control system necessary to achieve the goals listed above,
o Provide the administrator with the implementation reports foreseen in the rules in
force and keep the administrator directly informed of any event or policy that may
impact on costs to be financed through ATHENA.
- 119 -
-
J8 budget officer tasks :
This officer assists the Authorizing Officer in drawing up and managing the budget
allocated to the operational level. If needed, he/she can propose additional budget and
can monitor the analytic accountancy.
Assisting the Authorizing Officer, he/she shall be responsible by delegation or subdelegation, within the scope of their tasks, for :
1. ensuring that expenditure financed through ATHENA is implemented in compliance
with the applicable legislation and rules and with the principles of sound and efficient
management,
2. preparing any necessary proposal for draft budgets, transfers and carryovers of
appropriations,
3. Checking and making technical commitment in the budget (= reserve appropriations),
4. Preparing implementation reports,
5. provide a budget template for the branches to use in their budgeting work,
6. arrange a joint budget from the drafts from the different branches,
7. arrange both the budget draft for the reference amount (if J8 already manned) and the
final budget proposal for the operation,
8. and any other tasks which the Authorising Officer by delegation or sub-delegation
deems necessary.
NB :If there will be no Budget Officer in theatre, the work must be divided between the
Contracting Officer and the Accounting Officer.
-
J8 contracting officer tasks :
This officer assists the Authorizing Officer and shall be responsible, within the scope of
their tasks, for :
1. ensuring that any procurement financed through ATHENA is performed through the
most efficient procedures meeting the operational requirements, in compliance with
the applicable legislation and rules and with the principles of sound and efficient
management,
2. therefore preparing the documents and acts of procedures necessary to procurement
or to derogations, as required,
3. Following the hereunder contracting key events :
o Propose a commitment in the budget (= reserve appropriations),
o Draw up technical specifications (with responsible branch),
o Draw up administrative requirements (candidates' capacities),
- 120 -
o Advertise,
o Select successful candidate,
o Negotiate and conclude a contract,
o Check delivery,
o Record in the inventory,
o Check that payments have been made against receipt,
o Write off.
4. performing any other tasks which the authorizing officer by delegation or subdelegation deems necessary.
NB :
1) Thresholds, technical procedures to follow and derogations will be
elaborated in specific SOPs,
2) There is no authority to contract outside ATHENA’s scope, except for the
Senior National Representative (SNR) in case of Nation Borne Costs.
Outsourcing of military capabilities could be envisaged only on request by
Op/F Commander to the Special Committee.
-
J8 accounting officer tasks :
This officer assists the Authorizing Officer and shall be responsible, within the scope of
their tasks, for :
1. ensuring proper implementation of payments, collection of revenue and recovery of
amounts established as being receivable,
2. preparing and presenting the accounts,
3. keeping the accounts,
4. implementing the accounting rules and methods and the chart of accounts,
5. laying down and validating the accounting systems and where appropriate, validating
systems laid to supply or justify accounting information,
6. treasury management.
- 121 -
7) Operational Directives :
1. Reconnaissance : To allow proper budget estimates it is necessary to include CJ8
personnel in exploratory, fact-finding and reconnaissance teams as early as possible :
-
Personnel from J8 shall assist and when necessary participate in reconnaissance team
such as the OLRT or equivalent, in order to, inter alia, be able to present a budget
applicable to the specific situation, provide a general view of the monetary situation,
acquire information of local and international suppliers in the area of operation and the
possibility to use Third Party Logistic Service Support (TPLSS).
-
The tasks for J8 should be based on the needs for a specific situation and may thus vary
due to actual circumstances (has to be reviewed and made applicable to the current
situation) :
1. Assist the reconnaissance team with commercial and legal knowledge regarding
procurement and financial issues for the (F)HQ.
2. Prepare contracts and documents for invitations to tender.
3. Negotiate with contractors (together with other branches with regard to technical
specifications requested).
4. Coordinate specifications of works, goods and services between J8 and other
branches.
5. Conclude contracts (N.B. signed by authorised signatory).
6. Acquire information regarding services provided by banks and postal companies
in the area of operation.
7. Acquire information about the local regulations regarding for example taxes
(especially VAT), customs and social security system.
2. Possible battle rhythm example:
J8 internal daily battle rhythm could include the following tasks:
o
o
o
o
o
o
o
o
o
Slides to update (Morning / evening)
Morning update
COS co-ordination
Command group meeting
FHQ WG
OHQ update
SITREP
Finance daily assessment
Report to OHQ
3. Example of possible tasks of the J8 Duty Officer :
The J8 Duty officer should rotate within the J8 strength. He should perform the following
tasks during the day:
o
o
o
o
Communication & IT check / Situation report (manning) every morning,
Participates in at least one OHQ update during the day,
Responsible for receiving incoming mail and post,
Responsible for creating and sending assessment report after approval from
ACOS,
o Responsible for creating and presenting slides for the different updates after
approval from ACOS,
- 122 -
8) Annexed documents : Templates & job descriptions
Templates (examples) :
- Annex 1 : Request to procure template
- Annex 2 : Delegation template
- Annex 3 : Request for imprest account
- Annex 4 : Inventory template
Job descriptions :
- Annex 5 : ACOS J8 job description
- Annex 6 : Deputy ACOS J8 job description
- Annex 7 : J8 Budget Officer 1 job description
- Annex 8 : J8 Budget Officer 2 job description
- Annex 9 : J8 Accounting Officer 1 job description
- Annex 10 : J8 Accounting Officer 2 job description
- Annex 11 : J8 Contracting Officer 1 job description
- Annex 12 : J8 Contracting Officer 2 job description
- Annex 13 : J8 Purchasing officer job description
- Annex 14 : J8 Internal controller job description
- Annex 15 : J8 Info system specialist job description
- Annex 16 : J8 Duty travel officer job description
- Annex 17 : J8 Inventory NC officer job description
- Annex 18 : J8 Clerk job description
- Annex 19 : J8 Disbursing officer 1 job description
- Annex 20 : J8 Disbursing officer 2 description
- 123 -
ANNEX 1 : REQUEST TO PROCURE TEMPLATE
EUFOR
REQUEST TO PROCURE
J8
(For expenditure financed by ATHENA)
Operation / Force Headquarter
Date of submission
Submitted by:
Unit/branch
Name of the contact person
Delivery adress
Request to procure regards:
Goods
Services
Combination of goods and services
Public works
Overall description
Description of goods/services requested
(NB: A technical specifications shall be submitted together with this “Request to procure”)
Number/quantity
/unit etc.
Price/
piece
1
2
3
4
Price in EURO exclusive of VAT
Estimated total amount of procurement
(including options)
Technical specification:
Yes
No
Technical specifications shall be submitted
Security requirements:
Yes
No
Security requirements shall be submitted
Environmental requirements:
Yes
No
Environmental requirements shall be submitted
Other issues to consider/comments:
Telephone number/E-mail address
Technical adviser/contact person
Authorised by:
Signature of authorised head of section (ACOS)
Job title
Unit/branch
Signature of authorised personnel for ATHENA HQ J8
Job title
Unit/branch
Notes by (O/F)HQ J8:
Comments:
Budget commitment:
Yes
No
Inventory:
Yes
No
Budget chapter and article:
Date:
Signature:
Comments:
Choice of procedure/comments:
Decided by Contracting Officer
Date:
- 124 -
Signature:
ANNEX 2 : DELEGATION TEMPLATE
DELEGATION
EUFOR
J8
Date
Operation / Force Headquarter
Unit/branch:
Name
Rights
Amount
Signature
List of Rights
Definition
A
B
C
D
Clarification of signature
Comments
Notes by (O/F)HQ J8:
This delegation enters into force at the date of its signature.
Date and signature
Operation / Force Commander
- 125 -
ANNEX 3 : REQUEST FOR IMPREST ACCOUNT TEMPLATE
EUFOR
REQUEST FOR IMPREST ACCOUNT
J8
Operation / Force Headquarter
Date
Name of imprest account holder:
Unit/branch:
Purpose of imprest account:
Amount:
Proposed by:
Signature of authorised head of section (ACOS J8)
Name, rank
Co-signed and appointed by:
Signature of the accounting officer responsible
Name, rank
Nominated:
Signature of the imprest administrator nominated
Clarification of signature
Notes by (O/F) HQ J8:
- 126 -
ANNEX 4a : INVENTORY SUM UP TEMPLATE
Inventory n°
Item description
Location
Current
user
Purchase Purchase
Date of
Lifespan
Date
price (€) acceptance (Months)
Status
of the item
Remarks
NB : ATHENA Financial regulations Part 1 article 48 states that all items with a period of use normally greater than one year and which are not
consumables must be recorded in an inventory. This inventory must contain an appropriate description of each item and specify its location, the
date of its acceptance and its unit purchase or production cost (Grey shade in the table template).
- 127 -
ANNEX 4b :ASSETS INVENTORY TEMPLATE
OPERATION EUFOR XX
Inventory n°
Item description
Quantity
Purchase
Price (€)
Remarks
Location
Responsibilities :
Date
Outcoming user :
(Rank, name, dptmt,
position, signature)
Incoming user :
(Rank, name, dptmt,
position, signature)
J8 inventory NC
(Rank, name,
signature)
Remarks
NB : This asset inventory table has to be edited and updated by the J8 cell of the concerned
HQ. It has to be fixed on the door of the room it applies to, and must be jointly signed by each
incoming and out-coming user when rotated and validated by the J8 inventory NC officer.
- 128 -
ANNEX 5 : ACOS J8 JOB DESCRIPTION
(O/FHQ - CJ8 - 01)
PART 1 - ADMINISTRATIVE :
Post Title
Service
ACOS J8
Civ/Mil
Grade :
OF 5
Post No : CJ8/1
Status : KN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Head of O/FHQ CJ8 division. Responsible for all financial advice in
support of the EU operational directive and within financial levels
delegated. Authorizing officer by delegation of the Op/F Cdr
1. Gives advice in all matters concerning the financial planning & control
process.
2. Responsible to multinational policy on finance, economics,
management evaluation, contracting, internal and operational control,
quality control and internal audit.
3. Responsible for planning and executing all the activities with financial
consequences during term of operation.
4. Provides Op/FCdr and COS O/FHQ with the results of all activities
with financial consequences in EUFOR mission.
1. Responsible to develop and to implement an operational management
system for the Op/F Cdr.
2. Provides representation as tasked by the Special Committee on all
matters with financial implications.
3. Issues directives that are to be complied with ATHENA rules and
regulations.
4. Monitors the legitimate and efficient expenditure of funds on behalf of
ATHENA within whole operation; controls and advices lower echelon
CJ8s
PART 3 - QUALIFICATIONS :
Desirable :
Essential :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Head of financial and/or contracting section
University degree on Law, Economics, Financial
Management or Business Administration
 ESDP course
 ESDP Foundation Training, ATHENA seminar
Excellent knowledge of ATHENA rules and regulations
Secret
English - 3333
Working knowledge of current Microsoft office applications
Experience in a multinational military staff
Trained in multinational financing
English - 4444
PART 4 - PRODUCTS :
- OPLAN annex FF or annex R Budfin Annex,
- Force Commander's financial dashboard (situation database).
- J8 contribution to LOGASSESSREP and ASSESSREP.
PART 5 - REMARKS : Nihil
- 129 -
ANNEX 6 : DEPUTY ACOS J8 JOB DESCRIPTION
(O/FHQ - CJ8 - 02)
PART 1 - ADMINISTRATIVE :
Post Title
Service
DACOS J8
Civ/Mil
Grade :
OF 4
Post No : CJ8/2
Status : PA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Deputy ACOS J8
1. Deputies ACOS CJ8 as required.
2. Develops/outlines the multinational policy on finance, economics,
conduct of business, administrative organization, evaluation, quality
control and auditing within the legal framework.
3. Responsible for planning and development activities related to
subordinate echelons J8 personnel.
4. Supports in VAT issues of OHQ procurement in Europe / monitors and
advices FHQ in VAT matters.
1. Makes proposals to ACOS CJ8 for improvement in the areas
mentioned.
2. Coordinates implementation of ATHENA financial policy by
continuous coordination with other EU HQs and OHQ funds managers.
3. Advices the O/F HQ senior officers and their units on financial
procedures.
4. Co-ordinates financial policy matters on behalf of ACOS CJ8.
5. Provides ACOS CJ8 with all VAT knowledge necessary for contracting
in EU operation according to ATHENA rules. Advices the O/F HQ
senior officers if necessary.
PART 3 - QUALIFICATIONS :
Desirable :
Essential :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
In a multinational staff (CJ8 division)
University degree on Law, Economics, Financial
Management or Business Administration
 ESDP course
 ESDP Foundation Training, ATHENA seminar
Knowledge of ATHENA rules and regulations
Secret
English - 3332
Working knowledge of Microsoft office applications
Several years in a contract and finance environment in a an
international organization
Trained in multinational financing
PART 4 - PRODUCTS :
- OPLAN annex FF or annex R Budfin Annex,
- Force Commander's financial dashboard (situation database).
- J8 contribution to LOGASSESSREP and ASSESSREP.
PART 5 - REMARKS : Nihil
- 130 -
ANNEX 7 : J8 BUDGET OFFICER 1 JOB DESCRIPTION
(O/FHQ - CJ8 - 03)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Budget officer 1
Civ/Mil
Grade :
OF 3
Post No : CJ8/3
Status : KN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Senior budget officer CJ8
1. Responsible for all budget issues concerning operation and keeps
update on fund manager allocations.
2. Co-ordinates the budget estimation during term of operation and
additionally during preparatory phase and administers all budget
implementation report and financial plans.
3. Assesses, receives and accounts transfers of working funds from
Brussels to all HQs for common costs and National Borne Costs.
1. Responsible for safeguarding and control of funding documentation,
internal control of funds and efficient utilization of assets and resources
provided by nations.
2. Prepares the annual budget. Analyses resource requirements submitted
by lower J8 echelons, staff elements, screens requirements for eligibility
and affordability, provides advice on prioritization.
3. Assesses, receives and accounts transfers from Brussels.
4. Prepares budget documentation for presentation to ACOS CJ8.
5. Supervises budget execution and authorized fund distribution. Analyses
expenditure of internal fund managers to ensure correct allocation of
budget (articles). Executes transfer of funds between chapters and items
on order of the financial controller.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Budget officer
College degree on Economics, Financial Management or
Business Administration
 ESDP Foundation Training, ATHENA seminar
Best knowledge of ATHENA rules and regulations
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in a budget and finance environment in a an
international organization
Trained in multinational financing
PART 4 - PRODUCTS :
- OPLAN annex FF or annex R Budfin Annex,
- Periodical budgetary status,
- Periodical implementation reports of the budgets.
PART 5 - REMARKS : Nihil
- 131 -
ANNEX 8 : J8 BUDGET OFFICER 2 JOB DESCRIPTION
(O/FHQ - CJ8 - 04)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Budget officer 2
Civ/Mil
Grade :
OF 8/9
Post No : CJ8/4
Status : PA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Keep track of the budget
1. Contributes to the fiscal officer in budget matters.
2. Processes O/F HQ invoices for delivery/services.
3. Deals with general registration and office work.
1. Forwards a status of accounts weekly to all personnel involved.
2. Prepares overviews over disposed common expenditures for the
personnel involved according to instructions of the Fiscal Officer.
3. Ensures that all payments are in respect of supplies or services, for
which commitments have previously been approved, are arithmetically
correct and within the amounts committed.
4. Collects and registers documents for the costing in the area of common
expenditures and NBC.
5. Prepares credit transfer forms ready for signature.
6. Prepares documents for meetings and conferences according to
instructions.
7. Performs other duties as directed.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
 EFT, ATHENA seminar
Knowledge of ATHENA rules and regulations
Secret
English - 2221
Working knowledge of Microsoft office applications
Experienced in multinational military staff
Trained in multinational financing
PART 4 - PRODUCTS :
- Periodical budgetary status,
- Periodical implementation reports of the budgets.
PART 5 - REMARKS : Nihil
- 132 -
ANNEX 9 : J8 ACCOUNTING OFFICER 1 JOB DESCRIPTION
(O/FHQ - CJ8 - 05)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Accounting officer 1
Civ/Mil
Grade :
OF 3/4
Post No : CJ8/5
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Chief accounting officer CJ8
1.
Is responsible first and foremost for the proper implementation of payments;
occasionally for the collection of revenues and recovery of amounts established
as receivables.
2. Keeps the accounts and prepares the accounts for regular reports, the fiscal
year an the operation concerned.
3. Manages cash flow and monies.
1. Is personally responsible for one of the two signatures necessary for the
execution of payments. Ensures that payments are properly carried out (via
bank transfers, checks or cash) and that receipts and non-debt certificates are
collected from suppliers.
2. Assists in the organisation of information flows for accounting.
3. Keeps the books up-to-date and prepares accounts on a monthly, quarterly and
annual basis for reports to ATHENA's Special Committee.
4. Assists in the organisation of the information flow for assets management and
inventory up-dating.
5. Assists the authorising officer in the establishment of a system for property
inventory.
6. Analyses the status of cash funds to determine utilization, trends, forecasts
funding shortfalls and recommends actions.
7. Contributes to budgetary planning.
8. Co-signs the decisions setting up imprest accounts, if any, and designating
imprest administrators and checks that the imprest administrators comply with
ATHENA financial regulations.
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Desirable :
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
Preferably, training as an accountant or college degree in
Economics, Financial Management or Business Administration
ATHENA seminar
Best knowledge of ATHENA rules and regulations
Pre-deployment training in ATHENA accounting software
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in J8 sections of multinational headquarters or in
accounting, budget and finance in an international organization.
Experience in accounting.
Advanced training in usual software for accounting.
Language which is official or common in the Host Nation
PART 4 - PRODUCTS :
- Dash board of the Op / Force Commander (Finance part, in liaison with the budget officer).
PART 5 - REMARKS : Nihil
- 133 -
ANNEX 10 : J8 ACCOUNTING OFFICER 2 JOB DESCRIPTION
(O/FHQ - CJ8 - 06)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Accounting officer 2
Civ/Mil
Grade :
Any
Post No : CJ8/6
Status : AA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Accounting officer Nation borne costs
1. Collects, checks and gets approved all information necessary for ATHENA to
bill the participating States/Third Parties for NBCs.
2. Is responsible for the proper implementation of payments on Nation Borne
Costs; occasionally for the collection of revenues and recovery of amounts
established as receivables.
3. Keeps the accounts and prepares the accounts on NBCs for regular reports, the
fiscal year and the operation concerned.
4. Manages cash flow and monies for NBCs.
1. Assists in the organization of information flows for accounting for usage by
States and Third Parties of goods and services managed as NBCs.
2. Provides monthly reports on usage and consumption of NBCs by States and
Third Parties, provides these with the necessary information and answers,
contributes to having Senior National Representatives approve those reports.
3. Is personally responsible for one of the two signatures necessary for the
execution of payments. Ensures that payments on NBCs are properly carried
out (via bank transfers, checks or cash) and that receipts and non-debt
certificates are collected from suppliers.
4. Keeps the books up-to-date and prepares accounts on NBCs on a monthly,
quarterly and annual basis for reports to ATHENA's Special Committee.
5. Analyses the status of cash funds to determine utilization, trends, forecasts
funding shortfalls and recommends actions.
6. Contributes to the planning of expenditure on NBCs.
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Desirable :
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
Preferably, training as an accountant or college degree in
Economics, Financial Management or Business Administration
ATHENA seminar
Best knowledge of ATHENA rules and regulations
Pre-deployment training in ATHENA accounting software
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in J8 sections of multinational headquarters or in
accounting, budget and finance in an international organization.
Experience in accounting.
Trained in usual software for accounting
Language which is official or common in the Host Nation
PART 4 - PRODUCTS :
- Dash board of the Op / Force Commander (Finance part, in liaison with the budget officer).
PART 5 - REMARKS : Nihil
- 134 -
ANNEX 11 : J8 CONTRACTING OFFICER 1 JOB DESCRIPTION
(O/FHQ - CJ8 - 07)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Contracting officer 1
Civ/Mil
Grade :
OF 3/4
Post No : CJ8/7
Status : PA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Chief contracting officer CJ8
1. Head of contracting department.
2. Responsible for all contracting issues.
3. Ensures ATHENA rules on procurement are complied with.
4. Prepares contract to be signed by ACOS CJ8 or Op/F Cdr.
5. Drafts / compiles Common costs contracts.
1. Monitors all contracts (including NBCs), also in theatre.
2. Fosters ATHENA rules on procurement.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Contracting / procurement officer
University degree on Law
 ESDP Foundation Training, ATHENA seminar
Best knowledge of ATHENA rules and regulations
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in multinational military staff
PART 4 - PRODUCTS :
- Contract Annex of OPLANs, SUPLANs,
- " Contracts " dashboard of the Force Commander.
PART 5 - REMARKS :
- Gives directives to and co-ordinate, MJLC, components, NSE's contracting officers in
order to avoid competition and make the best use of theatre resources.
- Makes sure that contracting rules set for common E.U. funding are abided by.
- 135 -
ANNEX 12 : J8 CONTRACTING OFFICER 2 JOB DESCRIPTION
(O/FHQ - CJ8 - 08)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Contracting officer 2
Civ/Mil
Grade :
OF 2/3
Post No : CJ8/8
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Contracting officer NBC CJ8
1. Manages all contracts concerning NBC (complying with ATHENA
rules).
2. Supports in advising the contracting activities of the FHQ.
3. Monitors and supports FHQ in contracting.
4. Provides ACOS CJ8 and Chief (O/F)HQ contracting officer with the
results of the contracting activities and the follow up of contracts.
1. Prepares and supervises contracts according to Article 28 of ATHENA
decision.
2. Develops together with the contracting officer in conjunction with
ATHENA rules the contracting annex to OPLAN.
3. Sponsors procurement & contracting aspects of O/F HQ staff directive,
procedures and policy
4. Reports the results of this evaluation / follow up execution to ACOS
CJ8.
5. Collates, interprets and disseminates procurement & contracting
management information as directed
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Contracting officer
College degree on Law
 EFT, ATHENA seminar
Best knowledge of ATHENA rules and regulations
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in multinational military staff
In multinational contracting assets
PART 4 - PRODUCTS :
- Contract Annex of OPLANs, SUPLANs,
- " Contracts " dashboard of the Force Commander
- Procurement & contracting aspects of O/F HQ directives, procedures and policies.
PART 5 - REMARKS :
- Gives directives to and co-ordinate, MJLC, components, NSE's contracting officers in
order to avoid competition in NBCs matters and make the best use of theatre resources.
- Makes sure that contracting rules set for common E.U. funding are abided by.
- 136 -
ANNEX 13 : J8 PURCHASING OFFICER JOB DESCRIPTION
(O/FHQ - CJ8 - 09)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Purchasing officer
Civ/Mil
Grade :
OR 8/9
Post No : CJ8/9
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Contracting officer
1. Assists in preparing small contracts concerning OHQ.
2. Provides the results of the contracting activities and the follow up of
contracts.
1. Develops in conjunction with ATHENA rules the contracting annex to
OPLAN.
2. Sponsors Procurement & contracting aspects of O/F HQ staff directive,
procedure and policy.
3. Reports contractors' evaluation / follow up execution to ACOS CJ8.
4. Collates, interprets and disseminates Procurement & contracting
management information as directed.
5. Supports property accounting NCO with all information needed.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Contracting officer
 ESDP Foundation Training, ATHENA seminar
Best knowledge of ATHENA rules on procurement
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in contracting environment in EU, UN or
NATO
In multinational financial assets
PART 4 - PRODUCTS :
- Contract Annex of OPLANs, SUPLANs,
- " Contracts " dashboard of the Force Commander
- Procurement & contracting aspects of O/F HQ directives, procedures and policies.
PART 5 - REMARKS : NIHIL
- 137 -
ANNEX 14 : J8 INTERNAL CONTROLLER JOB DESCRIPTION
(O/FHQ - CJ8 - 10)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Internal controller
Civ/Mil
Grade :
OF 3/4
Post No : CJ8/10
Status : PA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
As internal controller under the authority of the ACOS CJ8, controls that all
financial administrative procedures including ex post verifications (where
appropriate), are according by Council decision on ATHENA and
ATHENA financial rules.
As internal controller :
1. Controls that all financial activities are in limits of "the management
and internal control systems and procedures" designed.
2. Prevents and identifies irregularities, errors and management risks.
3. Advises ACOS CJ8 to foster ATHENA rules.
Any other tasks which ACOS CJ8 deems necessary.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer in a multinational staff
1. College degree on Economics, financial management or
Business administration
2. Best knowledge of ATHENA rules on procurement
3. ESDP Foundation Training, ATHENA seminar
Secret
English - 3332
Working knowledge of Microsoft office applications
In controlling environment in EU, UN or NATO
In multinational financial assets
French - 3332
PART 4 - PRODUCTS :
- Contribution on internal control to be included in staff directives
PART 5 - REMARKS : NIHIL
- Detailed job profile is specify in ATHENA financial rules (Part 1, article 7)
- 138 -
ANNEX 15 : J8 INFO SYSTEM SPECIALIST JOB DESCRIPTION
(O/FHQ - CJ8 - 11)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Info system specialist
Civ/Mil
Grade :
Any
Post No : CJ8/11
Status : AA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Act as info system specialist in the EU O/F HQ : under the authority of the
ACOS CJ8, is responsible that all financial and accounting software's and
computer tools will run properly as well as for ensuring failure recovery and
restoration of all financial systems.
As info system specialist in the EU O/F HQ :
1. Prepares all servers, computers and mainly financial software according
ACOS CJ8 request. Takes care about back up systems and ensures
maintenance on regularly basis.
2. Prepares internal instructions and procedures for J8 cell members of
implementation of all systems.
3. Actively participates in communication among J8 cell as accounting
software provider.
Any other tasks which ACOS CJ8 deems necessary.
PART 3 - QUALIFICATIONS :
Desirable :
Essential :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
National staff experience in FIN/BUD field with deep
knowledge of modern IT administration
1. FIN/BUD specialist with experience in IT admin, IT
security and mail servers
2. ESDP foundation training
Secret
English - 2222
Knowledge of a financial accounting package
Operational / Exercise experience in national and / or
international level
French - 2222
PART 4 - PRODUCTS :
- TBD
PART 5 - REMARKS :
- This post may be cumulated with the CJ8/12 of duty travel officer
- 139 -
ANNEX 16 : J8 DUTY TRAVEL OFFICER JOB DESCRIPTION
(O/FHQ - CJ8 - 12)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Duty travel officer
Mil/Civ
Grade :
OF 1/2
Post No : CJ8/12
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Duty travel officer.
1. Manages business trips including fact findings for all staff in order to
meet to most efficient mode.
2. Conducts travel arrangements with O/F HQ contracting officer's
consent.
1. Negotiates with travel agencies, supporting budget officer with costs
estimates.
2. Prepares proposals for business trips.
3. Supports with contribution on travel issues to be included in staff
directives.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Working experience in a military staff
1. ESDP Foundation Training, ATHENA seminar
2. Knowledge of ATHENA rules on procurement
Secret
English – 2222
Working knowledge of current Microsoft
applications.
In multinational financial assets
English – 3333; French - 2222
PART 4 - PRODUCTS :
- Contribution on travel issues to be included in staff directives
PART 5 - REMARKS : Nihil
- 140 -
office
ANNEX 17 : J8 INVENTORY NC OFFICER JOB DESCRIPTION
(O/FHQ - CJ8 - 13)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Inventory NC officer
Mil/Civ
Grade :
OR 7/8
Post No : CJ8/13
Status : AA
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Contributes to the accounting SO in inventory matters. Administers entire
EU inventory borne by ATHENA.
1. Contributes to the accounting SO in inventory matters
2. Administers entire EU-inventory borne by ATHENA
1. Registers ATHENA inventory as a whole
2. Reports weekly a status of ATHENA inventory to all personnel
involved
3. Prepares overviews of ATHENA inventory
PART 3 - QUALIFICATIONS :
Desirable :
Essential :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
1. Schooling
degree
on
Economics,
Financial
management or Business administration;
2. ATHENA seminar, Knowledge of ATHENA rules on
procurement
Secret
English - 2222
Working knowledge of current Microsoft office
applications.
Experience in a multinational military staff
In multinational financial assets
French - 2222
PART 4 - PRODUCTS :
- Weekly status of ATHENA inventory report
PART 5 - REMARKS :
- See EU HQ Manning Guide : Part 3 : detailed job description FHQ : Post “Accountinginventory NCO”
- 141 -
ANNEX 18 : J8 CLERK JOB DESCRIPTION
(O/FHQ - CJ8 - 14)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Clerk
Mil/Civ
Grade :
OR 3/6
Post No : CJ8/14
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Clerk
1. Run the administrative office of the division
2. Supports division in all administrative issues
3. Supports in "Power Point" briefings
1. As directed by ACOS
2. Participates in the common OHQ duty clerk schedule
Essential :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Desirable :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training :
Language
In administration
Military driving license
Secret
English - 2221
Working knowledge of current Microsoft
applications
Experience in a multinational military staff
Bus & trucks driving license
PART 4 - PRODUCTS :
- TBD by ACOS J8
PART 5 - REMARKS : Nihil
- 142 -
office
ANNEX 19 : J8 DISBURSING OFFICER 1 JOB DESCRIPTION
(O/FHQ - CJ8 - 15)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Disbursing officer 1
Civ/Mil
Grade :
OR 7/8
Post No : CJ8/15
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Contributes to the accounting standard operation in budget matters
1. Contributes to the accounting standard operation in budget matters.
2. Processes O/F HQ invoices for deliveries / services.
3. Deals with general registration and office work.
1. Forwards weekly a status of accounts to all personnel involved.
2. Prepares overviews over disposed common expenditures for the
personnel involved according to instructions of the accounting officer.
3. Ensures that all payments are in respect of supplies or services, for
which commitments have previously been approved, are arithmetically
correct and with the amounts committed.
4. Collects and registers documents for the costing in the area of common
expenditures and NBCs.
5. Prepares credit transfer forms ready for signature.
6. Prepares documents for meeting and conferences according to
instructions.
7. Performs other duties as directed.
PART 3 - QUALIFICATIONS :
Desirable :
Essential :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
1. Schooling
degree
on
Economics,
Financial
management or Business administration
2. ATHENA seminar
3. ESDP foundation training
4. Knowledge of ATHENA rules and regulations
Secret
English - 2222
Working knowledge of Microsoft office applications
Experienced in a multinational military staff
Trained in multinational financial assets
Knowledge of other EU languages
PART 4 - PRODUCTS :
- Weekly status of ATHENA accounts
- Dash board of the Op/Force Commander (Finance part, in liaison with the budget
officer).
PART 5 - REMARKS :
- See EU HQ Manning Guide : Part 3 : detailed job description FHQ : Post “Disbursing
NCO 1”
- 143 -
ANNEX 20 : J8 DISBURSING OFFICER 2 JOB DESCRIPTION
(O/FHQ - CJ8 - 16)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Disbursing officer 2
Civ/Mil
Grade :
OR 7/8
Post No : CJ8/16
Status : AA
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Contributes to the accounting standard operation in budget matters
1. Contributes to the accounting standard operation in budget matters.
2. Processes O/F HQ invoices for deliveries / services.
3. Deals with general registration and office work.
1. Forwards weekly a status of accounts to all personnel involved.
2. Prepares overviews over disposed common expenditures for the
personnel involved according to instructions of the accounting officer.
3. Ensures that all payments are in respect of supplies or services, for
which commitments have previously been approved, are arithmetically
correct and with the amounts committed.
4. Collects and registers documents for the costing in the area of common
expenditures and NBCs.
5. Prepares credit transfer forms ready for signature.
6. Prepares documents for meeting and conferences according to
instructions.
7. Performs other duties as directed
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
1. Schooling
degree
on
Economics,
Financial
management or Business administration
2. ATHENA seminar
3. Knowledge of ATHENA rules and regulations
Secret
English - 2222
Working knowledge of Microsoft office applications
Experienced in a budget and finance environment in a
multinational military staff
Trained in multinational financial assets
Knowledge of other EU languages
PART 4 - PRODUCTS :
- Weekly status of ATHENA accounts (in liaison with the disbursing NC officer 1)
- Dash board of the force Commander (Finance part, in liaison with the budget officer and
the disbursing NC officer 1).
PART 5 - REMARKS :
- See EU HQ Manning Guide : Part 3 : detailed job description FHQ : Post “Disbursing
NCO 2”
- 144 -
ATHENA EU-LMOs operating manual : Fiche 10-2/EN updated on 23/01/2009 by ATHENA / FR BE NBG (LP / PA + LB)
C J8 STANDARD OPERATING PROCEDURES MODEL :
BUDGET
The purpose of this SOP is to describe the planning, execution and follow-up on the budget
process of an EU led military operation and its associated CJ8 responsibilities. It's aim is to
give guidance for generating and conducting :
- an operational budget for all common costs to be financed by ATHENA,
- costs that are not accepted as ATHENA common costs but pre-financed by ATHENA and
have to be borne as National Borne Costs (NBCs).
1) Texts of reference :
-
Council Decision 2008/975/CFSP dated 18 December 2008 (ATHENA Mechanism) :
Article 37
Act of the Special Committee dated 23 December 2008 : Financial rules applicable to
expenditure financed through ATHENA : Part I: Articles 2 & 13.4
ATHENA Operating Manual: fiche 6-1 - Budget implementation (EN)
ATHENA Operating Manual: fiche 6-2 - Budgetary chart (EN)
ATHENA Operating Manual: fiche 9-1 - Budgetary reports (EN)
2) General principles :
-
The budget of the operation has to cover mainly :
o the active phase of an operation always born by ATHENA (annex III-A of the
ATHENA decision),
o the active phase of an operation always born by ATHENA when the Council so
decides (annex III-B),
o common costs to be requested by the OpCdr for the Special Committee approval
(annex III-C),
o common costs relative for Winding-up of an operation (annex IV).
-
If budget officers are already designated at that time, they could also be committed with
the budget of the preparatory phase of an operation (annex II).
-
The budget will be worked out together with associated cells (OHQ) and subordinate J8
echelons (FHQ) and supported by officers from ATHENA mechanism and EUMS in
Brussels.
-
The budget design must mandatory include Title for the operation, divided into chapters
and articles and may be sub-divided further by J8. A template of minimum requested
budgetary structure is attached as Annex with detailed explanations and examples.
-
All costs have to be calculated in euros (€).
-
Exchange rate for all calculation has to be implemented the day the planning starts.
-
Prices for the calculations will be decided by J8.
- 145 -
3) Authority & responsibilities :
-
Authority : The OpCdr shall discharge his/her duties on behalf of ATHENA in relation to
the financing of the common costs of the operation which he/she commands. Having the
authority required to issue instructions, the OpCdr may delegate all activities related to
implement the budget to the eligible personnel. The OpCdr may also delegate the scope of
authority delegated and the latter’s further delegation.
-
Responsibilities :
o ACOS OHQ J8 is responsible to prepare, conduct and close the operation budget (on
behalf of the OpCdr.
o ACOS OHQ and FHQ J8 are responsible to conduct and close their own budget on
behalf of the whole operation budget.
o OHQ & FHQ budget officers are responsible to create, and if necessary propose
amendments at their level to the operation budget through the chain of command for
funds financed through ATHENA.
4) Organisation & work description:
-
Organisation : (O/F)HQ J8 has to be manned at least with one (1) budget officer at each
level. If military manpower is not available, the post can be outsourced to civilian experts
contracted for the duration of the operation.
-
Work description : the budget officer shall assist the Authorising Officer by delegation or
sub-delegation in :
o ensuring that expenditure financed through ATHENA is implemented in compliance
with the applicable legislation and rules and with the principles of sound and efficient
management,
o preparing any necessary proposal for draft budgets, transfers and carryovers of
appropriations,
o preparing implementation reports,
o provide a budget template for the branches to use in their budgeting work,
o arrange a joint budget from the drafts from the different branches,
o arrange final budget proposal for the operation,
o conduct the budget, linking invoices to commitments,
o and any other tasks which the Authorising Officer by delegation or sub-delegation
deems necessary.
- 146 -
5) Budget implementation :
-
Concept of budgeting :
(O/F)HQ J8 budget officers shall conduct this study in five steps :
o Step 1 : Information gathering : the aim of this phase is to start information gathering
and make clear what needs respective J has to full fill the operation.
o Step 2 : Budgeting : the aim of this phase is to fill in the templates with accurate
figures for respective account under right annex.
o Step 3 : Control : the aim of this phase is for J8 to check the figures and that all
activates are covered for in the budget.
o Step 4 : Presentation : the aim of this phase is to present the budget to the OpCdr and
prepare the OpCdr request to the Special Committee according to annex III-C.
o Step 5 : Final presentation : the aim of this phase is to present the operation budget to
the ATHENA administrator and the Special Committee in Brussels.
-
Coordination and tasking instructions :
Templates for budgeting will be provided by OHQ J8 to OHQ Js and FHQ J8. ACOS J8
will provide guidance for pricing.
Following tasks regarding the budget building can therefore be performed by following J
cells :
J1 :
Identify and check the need for local hired personnel and if salaries are reasonable
and comply with EU regulations.
J2 :
Check the need for acquisition of information / intelligence.
J3 :
TBD according to annex III (implementations).
J4 :
Check the needs for all kinds of logistic support including infrastructure, travel and
transport.
J5 :
TBD according to annex III (rotations and recovery).
J6 :
Check all costs for telecommunication and computer equipment.
J7
TBD (Lessons learned information).
J8 :
Responsible for the whole budget process.
J9 :
TBD (Military outreach measures).
J MeD : Check the needs for medical support including evacuation.
PIO :
Check in connection with J3 INFO-OPS and J9 all information costs in the JOA.
- 147 -
6) Budget management :
-
Budget rules and design : the budget must follow the ATHENA Council Decision as well
as ATHENA Financial Rules. The budget design must mandatory include Title for the
operation, divided into chapters and articles and may be sub-divided further by J8.
-
Phases to be budgeted : The budget work is divided into the five following phases :
1. Pre–preparatory phase : The budget officer (if designated - or the officer in charge shall prepare a generic draft budget by sending out the given budget templates to all
of (O/F)HQ branches in order to identify costs that could be financed through
ATHENA and thereby be in a future ATHENA budget. Each branch is responsible to
create a budget for their branch and the forces as whole regarding their area of
responsibility. Some possible costs will be pre-defined in the templates by the Budget
Officer. The Budget Officer will then gather the templates from the branches and
create a generic budget.
2. Preparatory phase : when the (O/F)HQ is activated, the budget officer (if designated)
- or the officer in charge - shall start preparing a draft budget to get a reference
amount for the operation by using the work from the generic budget and to modify the
budget to fit the operation. The budget officer shall work together with others
(especially with J8s in other HQs, J4s, J6s, J1s, J Eng) to identify new costs that have
not been identified in the generic budget or costs that are specific for the operation.
When the draft budget is completed it will be used to estimate a reference amount in
the request for funds.
3. Reference amount : A reference amount for the operation (initially designed by
ATHENA working closely with EUMS and pre-designated OHQ) will be given to the
Operation Commander in the Joint Action. The limit of the reference amount is to be
used until the adoption of the final budget. Before the budget for the operation is
adopted, the Force Commander shall make a request for funds. The request is based
on the estimates in the draft budget. The requests are to be sent to the ATHENA
administrator through the OHQ J8.
4. Completion of the budget : After the request for funds is made, the budget officer
shall continue working with the operation budget involving all (F)HQ branches in the
work in order to identify new costs based on new information on the operation. When
that work has been completed the operation budget will be sent to the OHQ and the
Operation Commander presents the budget for the administrator.
5. Special request according to annex III-C (Common costs requested by the OpCdr
and approved by the Special Committee).
6. Adoption of the budget : The budget will be proposed to the Special Committee by the
Administrator with assistance from the Operation Commander and presented by the
OpCdr (OHQ J8), the Administrator, possibly FHQ J8 and with support by
EUMC/EUMS if appropriate. The Special Committee will adopt the budget by acting
unanimously. The budget is authorised for one year (until 31st December).
- 148 -
-
Budget processing : There are three mandatory budget steps before payment :
1. Budget commitment :
o aim : reserve appropriations for future, intended expenditure
o must be done before spending starts or budget may be exceeded
2. Legal commitment :
o contract or purchase order
o may be made only by relevant HQ’s J8 or (below the « higher threshold ») on the
J8’s delegation
3. Payment :
o joint signature of 2 officers
o part payment on account before work starts or when progress made allowed
o final balance: when delivery certified in conformity with contract/order + invoice
Budget and payment chart
Steps
Status
Definition
Responsible
Explanation
0
1
2
3
4
1
2
3
-
Entered
Confirmed
Signed
-
Accounter
Initiator
Authorizer
Authorizer
Accounter
Create supplier
Preparation of a budget commitment
Budget commitment
Legal commitment
Entering the invoice of this commitment
5
6
7
4
-
Linked
-
Initiator
Authorizer
Accounter
Linking of invoice of this commitment
Validation of the linking
Payment booked
NB : The budget officer will work as initiator preparing for a budget commitment and to link
invoices to commitments.
-
Budget reports : The report shall have the same breakdown as the budget, showing
budget commitments, legal commitments and payments. The report shall also have
commentaries to justify spending.
o During the preparatory phase, reports shall be made once a month.
o During the active phase, reports once every quarter within one month following
end of each quarter.
-
Budget amending :
o If the total amount of appropriations should be changed, the same procedure as
used for initial budget work shall be applicable and requires the Special
Committee's unanimous approval.
o When the total appropriations remain unchanged, redeployment of appropriations
is possible.
 During 3 months following the official launch of operation by approval by
Operation Commander,
 thereafter between subdivisions below the level of article by approval by
chain of command,
 or between articles or chapters by approval by the Administrator (himself
or with Special Committee’s authorisation).
- 149 -
-
Carryovers :
o Purpose: extend appropriations beyond 31 December to next year.
o No limit to carryovers over several years if justified, but should not be done if it
can be avoided and a new budget should then be requested.
NB : Anticipated execution of budget is possible for operations starting at the end of
fiscal year (Case of short operations over two fiscal years).
7) Annexed documents :
-
Annex 1 : Budget report template
-
Annex 2 : Cash flow table template
-
Annex 3 : Interim balance sheet template
-
Annex 4a : J8 budget officer 1 job description
-
Annex 4b : J8 budget officer 2 job description
- 150 -
ANNEX 1a : BUDGET TEMPLATE
COMMON COSTS QUATERLY REPORT
NB : The budgetary template is valid for the year in force. Another one (Y-1) is requested for the execution of the carry overs.
EUFOR XX/XX
QUARTER X / 200X
COMMON COSTS
BUDGETARY CHART
Title, chapter, article
Appropriations
Commitments
Payments
Budget
commitments
(1)
(2)
(3)
(4)
(1)
Limit for contracts
and purchase orders
that may be signed
during the year
Limit for funds
which may be paid
during the year
(2) > or = (4)
TITLE XX — YOUR OPERATION
Expenditure
Chapter 01 — General Support
(In euros : €)
DD/MM/YYYY
Implementation
Legal commitments
Commitments
Payments
made
which remains to
be paid
(2) > or = (4)
(6)
(7)
(5) : linked to contracting
(6) < or = (3)
(7 ) = (5) - (6)
(contracts or
purchase orders signed)
(5)
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Article 0110 - Personnel
Article 0120 - Administration & Office accommodation support
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Article 0130 - Medical evacuations and support
0,00
0,00
0,00
0,00
0,00
Article 0140 - Public relations
0,00
0,00
0,00
0,00
0,00
Chapter 02 – Mission Support
0,00
0,00
0,00
0,00
0,00
Article 0210 - Transportation & travel
0,00
0,00
0,00
0,00
0,00
Article 0220 - CIS
0,00
0,00
0,00
0,00
0,00
Article 0230 - Acquisition of information
0,00
0,00
0,00
0,00
0,00
Article 0240 - Equipment & machinery
0,00
0,00
0,00
0,00
0,00
Article 0260 - Infrastructure works
0,00
0,00
0,00
0,00
0,00
Article 0270 - Land Barracks Facilities
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Chapter 84 – Provisional appropriation
Article 8410 - Provisional appropriation
- 151 -
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
EUFOR XX/XX
QUARTER X / 200X
COMMON COSTS
BUDGETARY CHART
Title, chapter, article
Appropriations
Commitments
Payments
Budget
commitments
(1)
(2)
(3)
(4)
(1)
Limit for contracts
and purchase orders
that may be signed
during the year
Limit for funds
which may be paid
during the year
(2) > or = (4)
Revenue
Chapter 99 – Revenue
0,00
0,00
(In euros : €)
DD/MM/YYYY
Implementation
Legal commitments
Commitments
Payments
made
which remains to
be paid
(2) > or = (4)
(6)
(7)
(5) : linked to contracting
(6) < or = (3)
(7 ) = (5) - (6)
(contracts or
purchase orders signed)
(5)
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
— First instalment Ref. Amount
0,00
0,00
0,00
0,00
Article 9920 - Financial revenue
0,00
0,00
0,00
0,00
Article 9970 - Budget surplus
Article 9980 - Revenue from Third Parties
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
- 152 -
0,00
0,00
0,00
0,00
0,00
0,00
ANNEX 1b : BUDGET TEMPLATE
NATION BORNE COSTS QUATERLY REPORT
EUFOR XX/XX
QUARTER X / 200X
NATION BORNE COSTS CHART
as of DD/MM/YYYY
(In euros : €)
Legal commitments
Forecasts
(1)
Items
(contracts or
purchase orders signed)
(2)
NBC's Expenditure
Payments
made
(3)
Commitments
which remains to
be paid
(4) = (3) - (2)
0,00
0,00
0,00
0,00
Messing
0,00
0,00
0,00
0,00
Drinking water
0,00
0,00
0,00
0,00
Lodging
0,00
0,00
0,00
0,00
Laundry
0,00
0,00
0,00
0,00
Utilities
0,00
0,00
0,00
0,00
Waste removal
0,00
0,00
0,00
0,00
Welfare
0,00
0,00
0,00
0,00
Petrol Oil Lubricants
0,00
0,00
0,00
0,00
Conveyance of stores in theatre
0,00
0,00
0,00
0,00
Airport & seaport charges
0,00
0,00
0,00
0,00
Miscellaneous field camp services
0,00
0,00
0,00
0,00
Other charges
0,00
0,00
0,00
0,00
NBC's Revenue
0,00
0,00
0,00
0,00
Late payments interests
0,00
0,00
0,00
0,00
Miscellaneous
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
TOTAL
- 153 -
ANNEX 2
CASH FLOW TABLE
QUARTERLY REPORT
(TEMPLATE)
One such table is to be provided for common costs, and one for nation borne costs, if necessary
NB : (4) = (1) + (2) - (3)
(1) Position at the beginning of the quarter :
Funds in bank accounts :
Cash on hand (including imprest accounts) :
00,00
0,00
0,00
(2) Revenues :
Working funds received (from BRU or OHQ) :
Interests earned :
Other revenues (Sales proceeds) :
00,00
0,00
0,00
0,00
(3) Payments made (1) :
00,00
(4) Position at the end of the quarter : :
Funds in bank accounts :
Cash on hand (including imprest accounts) :
00,00
0,00
0,00
Checking dated XX/XX/200X : situation in agreement. "Read and approved".
Rank & name & of authority
Signature
________________
(1) Payments made : This amount is the sum of the payments made which appears in the column (6) of the budgetary
chart template.
- 154 -
ANNEX 3
BALANCE SHEET OF XX/XX/200X
XX QUARTERLY REPORT
(TEMPLATE)
ITEMS :
YEAR
YEAR + 1
Assets (Actif) :
Fixed assets :
Interests earned not yet received :
Sales proceeds not yet cashed in :
Funds in bank accounts :
Cash on hand (including imprest accounts) :
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Liabilities (Passif) :
Invoices to be paid
Liability to title 1
0,00
0,00
0,00
0,00
0,00
0,00
BALANCE :
0,00
0,00
Checking dated XX/XX/200X : situation in agreement. "Read and approved".
Rank & name & of authority
Signature
________________
- 155 -
ANNEX 4a :
J8 BUDGET OFFICER 1 JOB DESCRIPTION
(O/FHQ - CJ8 - 03)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Budget officer 1
Civ/Mil
Grade :
OF 3
Post No : CJ8/3
Status : KN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Senior budget officer CJ8
5. Responsible for all budget issues concerning operation and keeps
update on fund manager allocations.
6. Co-ordinates the budget estimation during term of operation and
additionally during preparatory phase and administers all budget
implementation report and financial plans.
7. Assesses, receives and accounts transfers of working funds from
Brussels to all HQs for common costs and National Borne Costs.
5. Responsible for safeguarding and control of funding documentation,
internal control of funds and efficient utilization of assets and resources
provided by nations.
6. Prepares the annual budget. Analyses resource requirements submitted
by lower J8 echelons, staff elements, screens requirements for eligibility
and affordability, provides advice on prioritization.
7. Assesses, receives and accounts transfers from Brussels.
8. Prepares budget documentation for presentation to ACOS CJ8.
9. Supervises budget execution and authorized fund distribution. Analyses
expenditure of internal fund managers to ensure correct allocation of
budget (articles). Executes transfer of funds between chapters and items
on order of the financial controller.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Budget officer
College degree on Economics, Financial Management or
Business Administration
 ESDP Foundation Training, ATHENA seminar
Best knowledge of ATHENA rules and regulations
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in a budget and finance environment in a an
international organization
Trained in multinational financing
-
PART 4 - PRODUCTS :
- OPLAN annex FF or annex R Budfin Annex,
- Periodical budgetary status,
- Periodical implementation reports of the budgets.
PART 5 - REMARKS : Nihil
- 156 -
ANNEX 4b :
J8 BUDGET OFFICER 2 JOB DESCRIPTION
(O/FHQ - CJ8 - 04)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Budget officer 2
Civ/Mil
Grade :
OF 8/9
Post No : CJ8/4
Status : PA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Keep track of the budget
1. Contributes to the fiscal officer in budget matters.
2. Processes O/F HQ invoices for delivery/services.
3. Deals with general registration and office work.
1. Forwards a status of accounts weekly to all personnel involved.
2. Prepares overviews over disposed common expenditures for the
personnel involved according to instructions of the Fiscal Officer.
3. Ensures that all payments are in respect of supplies or services, for
which commitments have previously been approved, are arithmetically
correct and within the amounts committed.
4. Collects and registers documents for the costing in the area of common
expenditures and NBC.
5. Prepares credit transfer forms ready for signature.
6. Prepares documents for meetings and conferences according to
instructions.
7. Performs other duties as directed.
Desirable :
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
 ESDP Foundation Training, ATHENA seminar
Knowledge of ATHENA rules and regulations
Secret
English - 2221
Working knowledge of Microsoft office applications
Experienced in multinational military staff
Trained in multinational financing
PART 4 - PRODUCTS :
- Periodical budgetary status,
- Periodical implementation reports of the budgets.
PART 5 - REMARKS : Nihil
- 157 -
ATHENA UE-LMOs operating manual Fiche 10-3/EN updated on 18/02/2009 by ATHENA (FW)
C J8 STANDARD OPERATING PROCEDURES MODEL :
CASH FLOW MANAGEMENT SOP
The purpose of this SOP is to describe the cash flow management of an EU led military
operation and the associated responsibilities for the accounting officer.
1) Texts of reference :
-
Council Decision 2008/975/CFSP dated 18 December 2008 (ATHENA Mechanism)
Act of the Special Committee: Financial Rules applicable to expenditure financed through
ATHENA dated 23 December 2008 : Part I, chapter V, VII and VIII,
ATHENA Operating Manual fiche 6-3 : Payments
ATHENA Operating Manual fiche 8-1 : Accounting
ATHENA Operating Manual fiche 8-2 : Administrative and accountancy documents
ATHENA Operating Manual fiche 9-1 : Budgetary reports
ATHENA Operating Manual fiche 9-2 : Closure of the accounts
ATHENA Operating Manual fiche 10-4 : Model of Accounting SOP
2) General principles :
-
Operational expenditures eligible for common funding and - referring to the Council
Decision 2008/975/CFSP, article 28 - expenditures not included in common costs shall be
paid out of the funds provided by ATHENA for those purposes.
-
The Operation Commander shall open bank account(s)on behalf of ATHENA to receive,
keep and manage the funds provided by ATHENA for the operation which he commands.
-
The funds provided by ATHENA and kept on specific bank account(s) shall be used solely
for that purpose.
-
The funds/cash shall be used for payments via bank transfers or via cash in hand, based
on orders, proper implemented by the accounting officer and entered into the accounts.
-
The move of cash is to recorded by each transaction. The accounts shall be maintained
day by day and in that way to ensure final records for the production of the cash flow
table to be performed for the annual accounts/final accounts of the operation.
-
The cash flow is to check periodically for the cash on hand and the funds on bank
accounts.
-
If necessary, cash flow procedures and management will be worked out together with
associated cells (OHQ) and subordinate J8 echelons (FHQ).
- 158 -
3) Authority & responsibilities :
-
The Accounting Officer is responsible to manage the cash flow operations. He/she shall
liaise and cooperate on financial issues with other relevant actors and counterparts.
-
With the exception of imprest administrators, the accounting officer is alone empowered
to manage monies and other assets. He/she is responsible for their safekeeping.
-
The Accounting Officers shall be responsible, within the following areas :
o cash handling,
o proper implementation of payments,
o recording of the single movements of funds,
o reconciliation between the accounts and both cash in hand and on bank accounts.
4) Cash flow circle
-
The cash flow circle ensures entity, steps and action to be taken within the performance of
a certain cash flow.
5) Imprest accounts work description:
-
Rules and regulations for Imprest accounts are given by the Financial Rules, chapter VII.
The creation of an imprest account and the appointment of an imprest administrator shall
be the subject of a joint decision of the authorising officer and of the accounting officer.
-
Imprest accounts :
In the event of a need of imprest account, complete the “Request for imprest account”
given as Annex 3 and hand over to J8 for dispatch and decision.
6) Annexed documents :
-
Annex 1 : Cash flow table
Annex 2 : Cash flow circle-model (Simplified)
Annex 3 : Request for imprest account
- 159 -
ANNEX 1 : CASH FLOW TABLE (TEMPLATE)
One such table is to be provided for each cash flow related to certain purposes
(e.g. Common Cost Title X, Common Costs Title Y,
expenditures not included in common costs like NBC or others)
As of 31/12/200X
(all figures must relate to the same date)
for the period from xx/yy/200X until 31/12/200X
(1) Working funds received on bank account :
(2) Retransfers or transfers to other boxes :
(3) Revenues :
Interest
Exchange rate benefits
Sell of assets
other incomes
(4) expenditures:
article xxyy
article xxyz
article yyxx
article yyxz
article zzxx
article zzxy
article abcd
(5) Saldo on cash :
+
+
00,00
00,00
00,00
0,00
0,00
0,00
0,00
-
00,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
Remark:
In case of use for a check of cash box please add
Checking dated XX/XX/200X : situation in agreement. "Read and approved".
Rank & name & of authority
Signature
________________
- 160 -
ANNEX 2 : CASH FLOW CIRCLE - MODEL (simplified)
O/FHQ
Bank *)
(in principle for
cash box )
Prep and
request for opening bank account
opening of
Bank account
active
phase
Call for funds
Period
ATHENA
(BRU)
Third Party
Impact
on
Cash
Flow
table
Year 1
Transfer
of funds
Keeping on
account
Bank
statement
Recording
+
Purchase of goods/service
Performance of the payment
procedure
Delivery and Invoicing
Recording
through bank
account
Bank
statement
./.
Recording
any revenue
on bank
statement
+
Payment
Closure of annual accounts
cash flow
table
Year 2
Active
and
same procedures
as
./.
above
Windingup
+
phase
request of retransfer
Recording
Closure of accounts for operation
- 161 -
retransfer
Bank
statement
cash flow
table
ANNEX 3 : REQUEST FOR IMPREST ACCOUNT TEMPLATE
EUFOR
REQUEST FOR IMPREST ACCOUNT
J8
Operation / Force Headquarter
Date
Name of imprest account holder:
Unit/branch:
Purpose of imprest account:
Amount:
Proposed by:
Signature of authorised head of section (ACOS J8)
Name, rank
Co-signed and appointed by:
Signature of the accounting officer responsible
Name, rank
Nominated:
Signature of the imprest administrator nominated
Clarification of signature
Notes by (O/F) HQ J8:
- 162 -
ATHENA UE-LMOs operating manual Fiche 10-4/EN updated on 18/02/2009 by ATHENA (FW)
C J8 STANDARD OPERATING PROCEDURES MODEL :
ACCOUNTING
The purpose of this SOP is to describe the planning, execution and follow-up on the
accounting process of an EU led military operation and the associated responsibilities for
the accounting officer.
1) Texts of reference :
-
Council Decision 2008/975/CFSP dated 18 December 2008 (ATHENA Mechanism)
Act of the Special Committee: Financial Rules applicable to expenditure financed through
ATHENA dated 23 December 2008 :
Part I, chapter VIII,
ATHENA Operating Manual fiche 6-3 :
Payments
ATHENA Operating Manual fiche 6-11 :
Inventories and related software
ATHENA Operating Manual fiche 8-2 :
Administrative and accountancy documents
ATHENA Operating Manual fiche 8-3 :
Accounting software
ATHENA Operating Manual fiche 9-2 :
Closure of the accounts
ATHENA Operating Manual fiche 10-3 :
Model of cash flow management SOP
ATHENA Operating Manual fiche 10-6 :
Model of non-debt certificate
2) General principles :
-
-
-
-
-
Accounting contains :
o Entries to be made in the accounts in accordance with the chart of accounts
(budgetary articles, analytical and general accounts)given by ATHENA;
o all accounting records which are
 specifying the origin, content and reference,
 based on dated and numbered supporting document,
 validated and prohibited for any change or deletion;
o keeping, preparing and presenting accounts for reports and annual accounts as well
as accounts for the operation;
o cash handling;
o accounting archive management and procedures.
Entries into the accounts shall be made for each single financial operation (e.g. any
budget executions, implementation of payments, collection of revenues and treasury items)
placed into the certain account which is specified by account number, description, debit,
credit and balance.
Accounts are established and maintained for each single financial transaction and
separated for each Budget Title on Common Costs and Expenditures not included in
common costs (e.g. NBC or Third Parties Expenditures).
Accounting has to be performed for operational common costs and in case of, as well for
expenditures not included in common costs. Those accounts are to be separated.
Any entries in the accounts shall be represented by an equivalence between the amount
debited and the amount credited. The budget article used and the sub-article linked shall
be in accordance with the chart of accounts given by ATHENA.
Accounting shall be based on a Accounting Information System. Such one requires its
validation by the ATHENA accounting officer.
A system of property inventory for non consumable items is to be established by the
authorising officer assisted by the accounting officer.
- 163 -
3) Authority & responsibilities :
-
The Accounting Officer is responsible for managing the accounts, payments, financial
system, claims funds and other financial function related to common costs and - in case also for expenditures not included in common costs.
-
The Accounting Officer shall liaise and cooperate on financial issues with other relevant
actors.
-
The Accounting Officer shall be responsible in the scope of accounting, within the
following areas:
o sound accounting techniques according to the ATHENA Financial Rules,
o proper implementation of payments,
o keeping, preparing and presenting the accounts in accordance with sound financial
management of funds and accounts,
o cash handling,
o economical archive management and procedures.
-
The Accounting Officer prepares and presents the:
o accounts for the quarterly report
o annual accounts
o accounts for the operation.
4) Organisation & work description:
-
The accounting officer organise that the accounts can be drawn up in accordance with the
generally accepted accounting principles.
-
He establishes a workflow
o ensuring the day by day input of each financial transaction, of the movement on
bank accounts and the cash box into the accounts,
o separating the booking for different titles as well as for expenditures not included
in common costs,
o reconciling periodically and at least at the annual closure the accounts, bank
accounts and cash boxes.
-
The authorising officer establishes with the assistance of accounting officer the inventory
of property supplying all the information required for keeping the accounts and
safeguarding the property. He ensures that the inventory contains at least:
o all property produced or purchased which is non consumable and with a period of
use (normally) greater than one year,
o an appropriate description and location of each item,
o its unit purchase or production cost,
o the date of its acceptance for use,
o its normal use in month and its current condition.
-
It shall include also information about the write-off and a proposal for the final
destination.
5) Annexed documents :
- Annex 1 : J8 Accounting Officer 1 job description
- Annex 2 : J8 Accounting Officer 2 job description
- 164 -
ANNEX 1 : J8 ACCOUNTING OFFICER 1 JOB DESCRIPTION
(O/FHQ - CJ8 - 05)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Accounting officer 1
Civ/Mil
Grade :
OF 3/4
Post No : CJ8/5
Status : PA PN
PART 2 - DUTIES :
Post description :
Principal duties :
Chief accounting officer CJ8
4.
5.
6.
Additional duties :
9.
10.
11.
12.
13.
14.
15.
16.
Is responsible first and foremost for the proper implementation of payments;
occasionally for the collection of revenues and recovery of amounts established
as receivables.
Keeps the accounts and prepares the accounts for regular reports, the fiscal
year an the operation concerned.
Manages cash flow and monies.
Is personally responsible for one of the two signatures necessary for the
execution of payments. Ensures that payments are properly carried out (via
bank transfers, checks or cash) and that receipts and non-debt certificates are
collected from suppliers.
Assists in the organisation of information flows for accounting.
Keeps the books up-to-date and prepares accounts on a monthly, quarterly and
annual basis for reports to ATHENA's Special Committee.
Assists in the organisation of the information flow for assets management and
inventory up-dating.
Assists the authorising officer in the establishment of a system for property
inventory.
Analyses the status of cash funds to determine utilization, trends, forecasts
funding shortfalls and recommends actions.
Contributes to budgetary planning.
Co-signs the decisions setting up imprest accounts, if any, and designating
imprest administrators and checks that the imprest administrators comply with
ATHENA financial regulations.
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Desirable :
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
Preferably, training as an accountant or college degree in
Economics, Financial Management or Business Administration
ATHENA seminar
Best knowledge of ATHENA rules and regulations
Pre-deployment training in ATHENA accounting software
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in J8 sections of multinational headquarters or in
accounting, budget and finance in an international organization.
Experience in accounting.
Advanced training in usual software for accounting.
Language which is official or common in the Host Nation
PART 4 - PRODUCTS :
- Dash board of the Op / Force Commander (Finance part, in liaison with the budget officer).
PART 5 - REMARKS : Nihil
- 165 -
ANNEX 2 : J8 ACCOUNTING OFFICER 2 JOB DESCRIPTION
(O/FHQ - CJ8 - 06)
PART 1 - ADMINISTRATIVE :
Post Title
Service
Accounting officer 2
Civ/Mil
Grade :
Any
Post No : CJ8/6
Status : AA MN
PART 2 - DUTIES :
Post description :
Principal duties :
Additional duties :
Accounting officer Nation borne costs
5. Collects, checks and gets approved all information necessary for ATHENA to
bill the participating States/Third Parties for NBCs.
6. Is responsible for the proper implementation of payments on Nation Borne
Costs; occasionally for the collection of revenues and recovery of amounts
established as receivables.
7. Keeps the accounts and prepares the accounts on NBCs for regular reports, the
fiscal year and the operation concerned.
8. Manages cash flow and monies for NBCs.
7. Assists in the organization of information flows for accounting for usage by
States and Third Parties of goods and services managed as NBCs.
8. Provides monthly reports on usage and consumption of NBCs by States and
Third Parties, provides these with the necessary information and answers,
contributes to having Senior National Representatives approve those reports.
9. Is personally responsible for one of the two signatures necessary for the
execution of payments. Ensures that payments on NBCs are properly carried
out (via bank transfers, checks or cash) and that receipts and non-debt
certificates are collected from suppliers.
10. Keeps the books up-to-date and prepares accounts on NBCs on a monthly,
quarterly and annual basis for reports to ATHENA's Special Committee.
11. Analyses the status of cash funds to determine utilization, trends, forecasts
funding shortfalls and recommends actions.
12. Contributes to the planning of expenditure on NBCs.
Essential :
PART 3 - QUALIFICATIONS :
Professional experience :
Education / training
Desirable :
Security clearance :
Language :
Standard ADP knowledge :
Professional experience :
Education / training :
Language
Fiscal officer
Preferably, training as an accountant or college degree in
Economics, Financial Management or Business Administration
ATHENA seminar
Best knowledge of ATHENA rules and regulations
Pre-deployment training in ATHENA accounting software
Secret
English - 3332
Working knowledge of Microsoft office applications
Experienced in J8 sections of multinational headquarters or in
accounting, budget and finance in an international organization.
Experience in accounting.
Trained in usual software for accounting
Language which is official or common in the Host Nation
PART 4 - PRODUCTS :
- Dash board of the Op / Force Commander (Finance part, in liaison with the budget officer).
PART 5 - REMARKS : Nihil
- 166 -
ATHENA EU-LMOs operating manual : Fiche 10-5/EN updated on 10/02/2009 by ATHENA (LP)
MODEL OF INVENTORIES OF FIXTURES
OF LAND AND BUILDINGS
Operational timelines :
Preparatory phase
Active phase
Winding up phase
Preparatory phase
Active phase
Winding up phase
1) Key words : Common costs, infrastructure, settlement, re-deployment
2) Governing idea : inventories made jointly and signed by both parties of fixtures of land
and buildings have to be formalized in a document which describes land & housing rented
by the O/FHQ, item by item, as well as the equipment it comprises.
It is strongly recommended to join this document to the agreement for occupation or the
leasing agreement of the selected premises.
This document makes possible to compare state of land and building occupied at the
beginning and at the end of the hiring and to determine, in the event of repairs necessary,
those which fall to the owner or to the tenant.
3) Texts of reference :
-
ATHENA Decision : Article 15, Annexes 3-a 1.1 (j), 3-a 2 (a), 3b, 3c, 4
ATHENA Financial Rules : Part 1 / articles 6.1 (d) & (h), 48
Fiche 2-1 : Common costs financed by ATHENA
Fiche 6-14 : Inventories of fixtures of land and buildings
Fiche 7-1 : Anticipating the Winding-up phase
4) Annexed documents :
- Annex 1: Joint inventory of fixtures and lands form to annex to rental agreement.
- 167 -
ANNEX 1: JOINT INVENTORY OF FIXTURES AND LANDS FORM
TO ANNEX TO THE RENTAL AGREEMENT
Purpose : This form is for the protection of both resident(EUFOR) and owner. It can be used
either for the MOVE-IN or the MOVE-OUT. The initial MOVE-IN version will be compared to
the final MOVE-OUT one in determining what should and should not be considered as the
(EUFOR) resident's responsibility upon move-out.
Instructions : Please fill accurately each space or tick appropriate box on the form. State
objectively the condition of each item and indicate number of items in parentheses. Strike
through or write "none'' where items do not exist. All items will be assumed to be in good
condition and repair unless otherwise indicated on the form.
Inventory of fixtures of entry 
Inventory of fixtures of exit 
Part 1 - Details of the location
1.
Address of rental :
Address:
2.
Description of location :
Approximate floor area in square metres :
Whole of House
Apartment
Part of House
Other premises
Flat
Number of Bed Spaces :
Number of occupants :
Number of bedrooms :
3.
Additional mapping :
- 168 -
Part 2 - Details of the parties
4.
Local Authority - Name and contact details :
First name:
Surname:
Address:
Telephone
Mobile Phone
Local authority
Signature :
5.
Date :
Owner - Name and contact details :
First name:
Surname:
Address:
Telephone
Mobile Phone
Owner Signature :
6.
Date :
Tenant - Name and contact details of the EUFOR representative:
First name:
Surname:
Address:
Telephone
Mobile Phone
EUFOR
representative
Signature :
Date :
- 169 -
Part 3 - Details of the tenancy
7.
8.
9.
10.
11.
10.
Term of lease agreement applying to this
tenancy :
Date of commencement of the
tenancy:
Date of termination of the
tenancy:
Monthly rent amount:
€
Date of termination of the
tenancy:
Monthly rent amount:
Months
Years
(dd/mm/yy)
(dd/mm/yy)
(dd/mm/yy)
€
INSTALLATION : Particular interior or external installations with the room (Domestic apparatus,
integrated pieces of furniture, curtain rods, wall arranged cupboards, garden, fences, terrace, etc)
have also to be checked. All door locks and window latches have to be tested and are working unless
otherwise indicated.
For each part and each element of equipment, specify in the corresponding box “new state”, “good
state”, state of use”, “bad condition”, or strike the box if not applicable. Also indicate any spots,
tears, holes in the walls, escapes, etc
WALLS
FLOOR
CEILING
Room 1
Room 2
Room 3
Room 4
Room 5
Kitchen
Bathroom
W.-C.
Basement
Garage
Others
- 170 -
DOORS,
WINDOWS,
SHUTTERS
OTHERS
EQUIPMENT
OBSERVATIONS
Electricity panel
Switches & socket-outlets
Valves & fittings
Sink (s)
Wash hand basin
Shower (s)
Bath tub
Locks & iron works
WC
Others
The undersigned have inspected the above mentioned lands and buildings and found them to be in
the condition stated in the column on date of move in / move-out.
This joint aforementioned inventory of fixtures was drawn up in two specimens between the
undersigned who recognize it exact and agree that it is an accurate account of the condition of said
premises.
Owner or Owner's Representative :
Date & signature
EUFOR Representative :
Date & signature
- 171 -
ATHENA EU-LMOs operating manual : Fiche 10-6/EN updated on 25/11/2008 by ATHENA / GE EU OHQ (LP / FC))
MODEL OF NON DEBT CERTIFICATE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : End of the operation, Write off
2) Governing idea : To implement uniform measures to be sure that no debt is left behind
when an EU Military Operation leaves theatre.
Letterhead of contractor (supplier)
Place, date
Non debt certificate
Authorized to provide the following assurances on the contractor’s behalf, I, the signer of this
document, hereby certify that:
-
1) Concerning the “…”contract, dated XX/XX/200X, there are no invoices left to be
settled by EUFOR;
-
2) There are also no claims for damages or other outstanding debts, no matter on which
legal basis, against EUFOR or one of its employees.
Therefore, knowing that the EUFOR XX military operation is ending now, the above
mentioned contractor states that he is unreservedly satisfied and renounces any claim against
EUFOR or any member of its personnel thereafter.
________________________
Name of the signer, signature
- 172 -
ATHENA EU-LMOs operating manual : Fiche 10-7/EN updated on 05/12/2008 by ATHENA / NBG (LP / PA)
DELEGATION OF AUTHORITY TEMPLATE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Responsibilities, power, signature, formal document
2) Governing idea : To implement uniform written document to be sure that delegation of
authority, power and / or signature is effective.
DELEGATION
EUFOR
J8
Date
Operation / Force Headquarter
Unit / branch :
Unit/branch:
Name
Rights
Amount
Signature
List of Rights :
Definition
A
B
C
D
Comments
Notes by (O/F)HQ J8 :
This delegation enters into force at the date of its signature.
Date and signature
Name of the signer, signature
________________________
- 173 -
ATHENA EU-LMOs operating manual : Fiche 10-8/EN updated on 23/01/2009 by ATHENA / NBG (LP / PA)
STAND DOWN ORDER TEMPLATE
Operational timelines :
Preparatory phase
Active phase
Winding up phase
1) Key words : Hand over, Write off, organization,
2) Governing idea : To implement simple and efficient measures to be followed in order to
ease the hand over, the re-deployment or the write off of an EU Led Military Operation.
3) Texts of reference :
-
ATHENA decision : Articles 8, 33, 35, 42, Annex IV
Transfer of authority from OpCdr to ATHENA Administrator : Article 7.3 (c)
ATHENA financial rules : Part I / articles 32, 48 & 56
Fiche 6-4 : Imprest accounts
Fiche 2-4 : Common costs during the Winding-up phase
Fiche 7-2 : Final destination of equipment and infrastructure
Fiche 9-2 : Closure of the accounts
4) Elements to be controlled :
-
Closure : All financial business between O/FHQ personnel and counterparts shall be
concluded not later than the expected date for the write off of the operation. Particular
attention will be paid to the following topics that have to be specifically elaborated :
o Cash flow : Cash flows from/into bank accounts, cash or traveller's cheques must be
recorded and reconciled at least once a month with the accounts. Final reconciliation
will allow the hand over or write off of the operation.
o Imprest accounts : On ceasing to hold an imprest, the imprest holder shall account
(reconcile and balance the account) to the related J8 section for the amount advanced
to him/her (Final reconciliation sheets to be jointly signed and by the imprest holder
& the ACOS J8).
o Bank accounts : send remaining funds back to ATHENA and close bank account.
o Payment of invoices : Settling of the bills and claims in theatre, payment of all
invoices in theatre before leaving, getting a receipt for each payment done.
o Closing of suppliers accounts : Getting a certificate from each supplier that no debt
left, before closing their accounts.
-
To be able to solve financial issues between the TCN countries after the closing of the unit
or the operation, each Senior National Representative must give to ACOS J8 name,
telephone number, email and address of financial POC in respective country.
- 174 -
-
Equipment : all equipment should be handled according to ATHENA Financial Rules.
o Inventory of all EU equipment should be concluded in due time (date to be decided by
ACOS J8). Responsibilities have to be clearly defined.
o Result of the inventory has to be delivered to ACOS J8 to be recorded.
o J8 Accounting Officer (together with ACOS J4) is responsible for planning and
executing the delivery of EU equipment back to Europe.
-
Checklist : stand down personnel checklist should be completed by all personnel before
leaving the unit.
5) Measures to be taken :
-
Check that all authorisations during the stand down are done according to adequate
regulations (ACOS J1 for personnel business, ACOS J8 for other business),
-
Respective ACOS have to be associated in the drafting of the stand down personnel
checklist. The finalised list is to be released and delivered by ACOS J1.
-
All personnel in O/FHQ has to complete the proposed following stand down personnel
checklist before leaving, making sure that all business has to be certified by ACOS from
different branches involved.
-
A complete list is the certificate that everything is handed back to right store etc. Final
authorisation will be given by ACOS J1 and J8.
STAND DOWN PERSONAL CHECKLIST
NAME____________________BRANCH________________SIGNATURE_______________
Steps
1
Where
Respective ACOS
What
Particulars &
Signature from
responsible
Remarks
Individual Evaluation
Report
Safe in O/FHQ
Office space
2
J6
Communications
cards
Back up of business
data
3
J8
Imprest accounts
4
J6
Computers
5
J4
Telephones
6
Camp owner
Keys, key cards
ACOS SIGNATURE___________________
- 175 -
NLT xx Month
ATHENA EU-LMOs operating manual : Fiche 10-9 1a/EN updated on 26/11/2009 by ATHENA / EU CGS (LP / EB)
MODEL :
CONTRACT OF EMPLOYMENT FOR INDEFINITE
DURATION FOR CIVILIANS HABITUALLY CARRYING
OUT THEIR WORK IN EU TERRITORY (IN [SPECIFY
COUNTRY])
Entered into on ___________________(date) by and between
ATHENA, the financial mechanism involved in administering the common funding for
European Union defence or military-related operations and funded from appropriations by the
EU member states.
Address
as employer represented by __________________ , Employer's representative (hereinafter
referred to as the "Employer"),
and
Mr/Mrs/ Ms
(address)
as employee (hereinafter referred to as the Employee).
1.
Definitions
The "contract” means this Contract of Employment and the attached Annexes, each of which is fully
incorporated to this contract and makes an integral part of it.
The Employee's place of residence is: _______________________, as justified by an appropriate
document at the time of recruitment [type and possibly ser. number of such document] (as provided
for in article14, paragraph 5, Title IV of Part II of the Civilian Personnel Policy -the Special
provisions applicable to civilian personnel working in EU territory).
2.
Title, duties
The Employee will be employed as a
_______________________________________________, in function group … of his/her
category for operation ______________. [name/ description of the operation]
The Employee's duties are described in the Job Description attached as Annex I to this
contract, which forms an integral part thereof. The job description may be amended provided
that such amendment does not require the Employee to possess qualifications other than those
the Employee has at present.
[A reference to the specific nature of the operation on which the employment contract is
based]
- 176 -
3.
Place of work
The Employee's primary place of work, where he habitually carries out his/her work will be at
[SHAPE, which is located in Belgium [specifying Member State].
The location of the place of work does not form an integral part of this contract and may be
transferred elsewhere by unilateral decision of the Employer, if the latter so decides for
financial or other operational reasons.
The Employee will be required to travel whenever necessary to perform the contract. In
particular, the Employee will be required to travel to ______________ [Host State or its
neighbouring states of the given mission] from time to time in order to carry out temporary
duties there as may be justified under the terms of this contract and/or by the nature of his
duties.
4.
Duration of contract - Indefinite
4.1
The present contract shall be for an indefinite period and may be terminated in
accordance with legislation or practice of the State where the Employee's place of
employment is.
4.2
Without prejudice to the above, the Employer reserves the right to terminate the
present contract in the following cases and with the following conditions:
a) Termination of the operation, in the framework of which the Employee is
employed;
b) Changes in the circumstances of the operation;
c) Professional insufficiency;
d) Gross or repetitive misconduct;
e) Due to security reasons.
In the cases described in points a) to c) a (written) notice of termination shall be
communicated to the Employee at least 30 days prior to termination. If the contract is
terminated due to security reasons, no prior notice shall be communicated.
In case of termination due to termination of the mission or to changes in the circumstances of
the mission, the Employee shall be entitled to receive 1 monthly of his basic salary.
5.
Probationary Period
The Employee will undergo a probationary period of ________________, during which time
the Employee's contract may be terminated subject to …….. days’ notice. [determined on the
basis of the laws of the Member State where the Employee's place of work is, as established in
Point 3 of the present contract]
6.
Remuneration
6.1
Salary
The Employee's net/gross monthly salary will be ___________, payable in twelve monthly
payments. The Employee shall also be entitled to reimbursement of travel, removal and
mission expenses in accordance with the provisions set out in Parts I and II Civilian Personnel
Policy.
- 177 -
[IN CASE, GROSS SALARY IS INDICATED:] Deductions will be made for social security
contributions and income tax and other contributions payable under the relevant laws and
regulations.
_______________ law [that of the Member State in the territory of which Employee's place of
work is] on remuneration and on annual holidays and holiday pay will apply.
The Employee's salary will be paid monthly no later than the ________ day of the month
following the month worked. Salary will be paid by transfer to the Employee's bank account:
n° _________________.
6.2
Allowances, entitlements
The Employee, when the employment starts, shall further receive in one lump sum a start-up
allowance equal to his/her 2 weeks basic salary.
The Employee is entitled to reimbursement of travel expenses as provided for in article 14 of
Part II of the Civilian Personnel Policy.
[Reimbursement of removal expenses, where applicable, in accordance with article 15 of Part
II of the Civilian Personnel Policy.]
[Any other allowances that may be due in accordance with art. 8 of Part II of the Civilian
Personnel Policy, i.e. allowances made compulsory by the legislation of the Member State in
the territory of which Employee's place of work is, or by labour agreements applicable to the
particular position, where such agreements are legally binding.]
7.
Hours of Work
Working hours will be from __________ hrs to ________ hrs, _____ days per week, with
_________ hour off for lunch, i.e. _________ hours per day, for a total of _____________
hours per week. [to be determined by the employer's representative on the basis of the laws of
the Member State where the Employee's place of work is]
[The provisions of the laws of the EU Member State, where the Employee's place of
employment is, on shift-work and overtime shall apply.]
In the event that for reasons of sickness or accident the Employee is unable to perform his/her
duties, he/she is to inform the employer accordingly by telephone on the same day.
Furthermore, within three working days of the said accident or sickness, the Employee is
required either to mail a doctor’s certificate justifying such absence to the Employer,
_______________________________________________, the postmark on the envelope
being taken as evidence of the date of mailing, or to hand the certificate to his/her immediate
superior. The same obligations shall apply should the Employee's absence from work for
reasons of sickness or accident be extended.
Any unjustified absence exceeding 3 working days shall be deemed to constitute a serious
breach of contract and may lead to the present contract being terminated without notice/by
giving ____________ days prior notice [to be determined on the basis of the laws of the
Member State where the Employee's place of work is].
- 178 -
8.
Leave
The Employee will be entitled to annual leave in accordance with -_________________ law
[that of the EU Member State in the territory of which Employee's place of work is] from the
end of the first month he/she has worked, i.e. ______________ days paid annual leave, in
proportion to the number of months worked.
During his/her probationary period the Employee is not entitled to take leave, except in
special, justified cases with the approval of the Employer’s representative. [if there is a
probationary period, otherwise to be deleted]
The Employer reserves the right to refuse leave request dates at its own discretion if it
considers them incompatible with operational requirements.
Any annual leave not taken by the end of the year or the end of the contract, whichever comes
first, shall be paid to the employee as normal working time. [to check if this is in conformity
with the applicable laws of the Member State where the Employee's place of employment is]
During the term of this contract the Employee will also be entitled to time off for
______________’s (Member State in the territory where the Employee's place of work is)
national holidays, which are listed at Annex IV.
9.
Sole Employment
The Employee undertakes for the duration of this contract and during any suspensions thereof
to devote all his/her work and working time to the Employer alone, and not to accept other
employment or perform any outside professional activity, whether it be paid or unpaid, similar
or dissimilar in nature, without the prior written agreement of the Employer.
On signing the present contract, the Employee is to inform the Employer of any functions or
obligations he/she may have outstanding, it being understood that the employee will not be
permitted to continue performing such functions or discharging such obligations if they are
incompatible with his new duties.
10.
Performance standards
The Employee is required to perform his/her duties in accordance with the best professional
practice.
Except as provided within this contract, the Employee may not act as the agent or
representative of the Employer or behave in any manner likely to imply that he/she is such an
agent or representative.
The Employee will be bound to observe complete confidentiality in all matters concerning
any facts or information to which he/she may become privy during or in relation to the
performance of his/her duties. The Employee may not divulge or otherwise bring to the
attention of any person not duly authorized any document or information that has not already
been released to the public. Moreover, this obligation will remain binding on the Employee
even after he/she has ceased his duties with the Employer.
The Employee shall neither publish nor cause to have published alone or in association with
others any text which concerns directly or indirectly the activity of the Employer without the
express, prior written consent of the Employer. Furthermore, the Employee shall not make
any public statement concerning the Employer's activities without express, prior written
permission from the latter.
- 179 -
Any failure to comply with the above security regulations will be regarded as a serious breach
of contract and constitute justification for terminating the Employee's contract without notice
or indemnity.
The Employee undertakes, on the expiry of this contract or otherwise when so requested, to
return to the Employer all reports, documents and correspondence, as well as all equipment
and clothing that the Employer may have placed at the Employee's disposal.
The Employee further undertakes to observe all the regulations, directives and instructions in
force within ATHENA.
The Employee may be required to make good any damage caused by him/her to the Employer
due to his gross negligence, or to violation of any regulations, directives and instructions in
force within ATHENA.
11.
Restrictions due to security reasons (if any)
[Notably whether families are allowed in the operation area]
12.
Applicable law, jurisdiction
The Employee's contract of employment is governed by ____________ law [that of the
Member State in which the Employee's place of work is]. Consequently, it is subject to the
provisions of the ___________________________ [citing concrete law(s) - e.g. Law on
Labour Contracts or Labour Code] and the related implementing decrees.
The ________________________ courts shall have sole competence to hear any dispute
arising from this contract [competent courts of the EU Member State where the Employee's
place of work is].
The present contract has been drafted and signed in the …… and …. language(s) in ….
copies.
________________
Employer
"read and approved"
___________________
Employee
"read and approved".
…………………….
…………………….
Annexes:
Annex I: Job Description
Annex II: General provision applicable to civilian personnel (Part I of Civilian Personnel
Policy)
Annex III: Special provision applicable to civilian personnel working in EU territory (Part II
of Civilian Personnel Policy)
Annex IV: National Holidays in _________________ (EU Member State, where Employee's
place of employment is)
Any other Annexes as appropriate and/or necessary due to provisions of the applicable law
- 180 -
ATHENA EU-LMOs operating manual : Fiche 10-9 1b/EN updated on 26/11/2009 by ATHENA / EU CGS (LP / EB)
MODEL :
CONTRACT OF EMPLOYMENT FOR FIXED TERM
FOR CIVILIANS HABITUALLY CARRYING OUT THEIR
WORK
IN EU TERRITORY (IN [SPECIFY COUNTRY])
Entered into on ___________________(date) by and between
ATHENA, the financial mechanism involved in administering the common funding for
European Union defence or military-related operations and funded from appropriations by the
EU member states.
Address
as employer represented by __________________ , Employer's representative (hereinafter
referred to as the "Employer"),
and
Mr/Mrs/ Ms
(address)
as employee (hereinafter referred to as the Employee).
1.
Definitions
The "contract” means this Contract of Employment and the attached Annexes, each of which is fully
incorporated to this contract and makes an integral part of it.
The Employee's place of residence is: _______________________, as justified by an appropriate
document at the time of recruitment [type and possibly ser. number of such document] (as provided
for in article14, paragraph 5, Title IV of Part II of the Civilian Personnel Policy -the Special
provisions applicable to civilian personnel working in EU territory).
2.
Title, duties
The Employee will be employed as a
_______________________________________________, in function group … of his/her
category for operation ______________. [name/ description of the operation]
The Employee's duties are described in the Job Description attached as Annex I to this
contract, which forms an integral part thereof. The job description may be amended provided
that such amendment does not require the Employee to possess qualifications other than those
the Employee has at present.
[A reference to the specific nature of the operation on which the employment contract is
based]
- 181 -
3.
Place of work
The Employee's primary place of work, where he habitually carries out his/her work will be at
[SHAPE, which is located in Belgium [specifying Member State].
The location of the place of work does not form an integral part of this contract and may be
transferred elsewhere by unilateral decision of the Employer, if the latter so decides for
financial or other operational reasons.
The Employee will be required to travel whenever necessary to perform the contract. In
particular, the Employee will be required to travel to ______________ [Host State or its
neighbouring states of the given mission] from time to time in order to carry out temporary
duties there as may be justified under the terms of this contract and/or by the nature of his
duties.
4.
Duration of contract
Since ATHENA is a financial mechanism involved in administering the common funding for
European Union defence or military-related operations and is itself funded from
appropriations by the EU member states, the present contract shall be of definitive duration,
starting on ____________________ and expiring as of right on______________.
The present contract shall not give rise to any expectations relative to renewal or conversion
to any other type of contract.
The present contract shall be terminated in the following cases:
a. Cessation on death of the Employee;
b. On the date of expiry, stated in the contract of employment;
c. Upon termination by either party during the probationary period, if any, with
immediate effect/giving …. day's notice [see point 5 below];
d. Upon termination by mutual agreement of the parties before the expiry date;
e. Upon unilateral extraordinary resignation by the Employee in cases where the
Employer is in serious breach of his main contractual obligation(s) or where the
Employer otherwise behaves in a way that renders the performance of the present
contract impossible, provided written prior notice of termination is given. [To be
checked whether termination is of immediate effect or there is a termination period in
case of extraordinary termination in accordance with the laws of the State where the
place of employment is.]
f. Upon unilateral extraordinary termination of the present contract by the Employer in
cases where the Employee is in serious breach of his main contractual obligation(s) or
where the Employee otherwise behaves in a way that renders the performance of the
present contract impossible and in particular in the following cases: [To be checked
whether termination is of immediate effect or there is a termination period in case of
extraordinary termination in accordance with the laws of the State where the place of
employment is.]
i.
ii.
Gross or repetitive misconduct;
Due to security reasons;
g. The Employer reserves the right to terminate the contract in the following cases:
i.
Termination of the operation, in the framework of which the Employee is
employed;
ii. Changes in the circumstances of the operation;
iii. Professional insufficiency;
- 182 -
If the contract is terminated due to security reasons, no prior notice shall be communicated.
In the cases described in points g. i) to iii) a (written) notice of termination shall be
communicated to the Employee at least ... days prior to termination. [To note that in the
majority of the cases the indents under point g) would not be considered as reasons for
extraordinary termination and remuneration will have to be paid for the remaining time of the
prefixed contractual period.]
[To note that the above terms may have to be changed in accordance with the applicable
legislation and the following must be checked in accordance with the laws of the place of
employment:
What are the conditions to extraordinary termination?
What is the notice period?
Is there a termination period?
Is there any indemnity further to remuneration for the remaining period to be paid in
case of extraordinary (early) termination? If so, what are the rules for such payment?]
5.
Probationary Period
The Employee will undergo a probationary period of ________________, during which time
the Employee's contract may be terminated subject to …….. days’ notice. [determined on the
basis of the laws of the Member State where the Employee's place of work is, as established in
Point 3 of the present contract]
6.
Remuneration
6.1
Salary
The Employee's net/gross monthly salary will be ___________, payable in twelve monthly
payments. The Employee shall also be entitled to reimbursement of travel, removal and
mission expenses in accordance with the provisions set out in Parts I and II Civilian Personnel
Policy.
[IN CASE, GROSS SALARY IS INDICATED:] Deductions will be made for social security
contributions and income tax and other contributions payable under the relevant laws and
regulations.
_______________ law [that of the Member State in the territory of which Employee's place of
work is] on remuneration and on annual holidays and holiday pay will apply.
The Employee's salary will be paid monthly no later than the ________ day of the month
following the month worked. Salary will be paid by transfer to the Employee's bank account:
n° _________________.
6.2
Allowances, entitlements
The Employee, when the employment starts, shall further receive in one lump sum a start-up
allowance equal to his/her 2 weeks basic salary.
The Employee is entitled to reimbursement of travel expenses as provided for in article 14 of
Part II of the Civilian Personnel Policy.
- 183 -
[Reimbursement of removal expenses, where applicable, in accordance with article 15 of Part
II of the Civilian Personnel Policy.]
[Any other allowances that may be due in accordance with art. 8 of Part II of the Civilian
Personnel Policy, i.e. allowances made compulsory by the legislation of the Member State in
the territory of which Employee's place of work is, or by labour agreements applicable to the
particular position, where such agreements are legally binding.]
7.
Hours of Work
Working hours will be from __________ hrs to ________ hrs, _____ days per week, with
_________ hour off for lunch, i.e. _________ hours per day, for a total of _____________
hours per week. [to be determined by the employer's representative on the basis of the laws of
the Member State where the Employee's place of work is]
[The provisions of the laws of the EU Member State, where the Employee's place of
employment is, on shift-work and overtime shall apply.]
In the event that for reasons of sickness or accident the Employee is unable to perform his/her
duties, he/she is to inform the employer accordingly by telephone on the same day.
Furthermore, within three working days of the said accident or sickness, the Employee is
required either to mail a doctor’s certificate justifying such absence to the Employer,
_______________________________________________, the postmark on the envelope
being taken as evidence of the date of mailing, or to hand the certificate to his/her immediate
superior. The same obligations shall apply should the Employee's absence from work for
reasons of sickness or accident be extended.
Any unjustified absence exceeding 3 working days shall be deemed to constitute a serious
breach of contract and may lead to the present contract being terminated without notice/by
giving ____________ days prior notice [to be determined on the basis of the laws of the
Member State where the Employee's place of work is].
8.
Leave
The Employee will be entitled to annual leave in accordance with -_________________ law
[that of the EU Member State in the territory of which Employee's place of work is] from the
end of the first month he/she has worked, i.e. ______________ days paid annual leave, in
proportion to the number of months worked.
During his/her probationary period the Employee is not entitled to take leave, except in
special, justified cases with the approval of the Employer’s representative. [if there is a
probationary period, otherwise to be deleted]
The Employer reserves the right to refuse leave request dates at its own discretion if it
considers them incompatible with operational requirements.
Any annual leave not taken by the end of the year or the end of the contract, whichever comes
first, shall be paid to the employee as normal working time. [to check if this is in conformity
with the applicable laws of the Member State where the Employee's place of employment is]
During the term of this contract the Employee will also be entitled to time off for
______________’s (Member State in the territory where the Employee's place of work is)
national holidays, which are listed at Annex IV.
- 184 -
9.
Sole Employment
The Employee undertakes for the duration of this contract and during any suspensions thereof
to devote all his/her work and working time to the Employer alone, and not to accept other
employment or perform any outside professional activity, whether it be paid or unpaid, similar
or dissimilar in nature, without the prior written agreement of the Employer.
On signing the present contract, the Employee is to inform the Employer of any functions or
obligations he/she may have outstanding, it being understood that the employee will not be
permitted to continue performing such functions or discharging such obligations if they are
incompatible with his new duties.
10.
Performance standards
The Employee is required to perform his/her duties in accordance with the best professional
practice.
Except as provided within this contract, the Employee may not act as the agent or
representative of the Employer or behave in any manner likely to imply that he/she is such an
agent or representative.
The Employee will be bound to observe complete confidentiality in all matters concerning
any facts or information to which he/she may become privy during or in relation to the
performance of his/her duties. The Employee may not divulge or otherwise bring to the
attention of any person not duly authorized any document or information that has not already
been released to the public. Moreover, this obligation will remain binding on the Employee
even after he/she has ceased his duties with the Employer.
The Employee shall neither publish nor cause to have published alone or in association with
others any text which concerns directly or indirectly the activity of the Employer without the
express, prior written consent of the Employer. Furthermore, the Employee shall not make
any public statement concerning the Employer's activities without express, prior written
permission from the latter.
Any failure to comply with the above security regulations will be regarded as a serious breach
of contract and constitute justification for terminating the Employee's contract without notice
or indemnity.
The Employee undertakes, on the expiry of this contract or otherwise when so requested, to
return to the Employer all reports, documents and correspondence, as well as all equipment
and clothing that the Employer may have placed at the Employee's disposal.
The Employee further undertakes to observe all the regulations, directives and instructions in
force within ATHENA.
The Employee may be required to make good any damage caused by him/her to the Employer
due to his gross negligence, or to violation of any regulations, directives and instructions in
force within ATHENA.
- 185 -
11.
Restrictions due to security reasons (if any)
[Notably whether families are allowed in the operation area]
12.
Applicable law, jurisdiction
The Employee's contract of employment is governed by ____________ law [that of the
Member State in which the Employee's place of work is]. Consequently, it is subject to the
provisions of the ___________________________ [citing concrete law(s) - e.g. Law on
Labour Contracts or Labour Code] and the related implementing decrees.
The ________________________ courts shall have sole competence to hear any dispute
arising from this contract [competent courts of the EU Member State where the Employee's
place of work is].
The present contract has been drafted and signed in the …… and …. language(s) in ….
copies.
________________
Employer
"read and approved"
___________________
Employee
"read and approved".
…………………….
…………………….
Annexes:
Annex I: Job Description
Annex II: General provision applicable to civilian personnel (Part I of Civilian Personnel
Policy)
Annex III: Special provision applicable to civilian personnel working in EU territory (Part II
of Civilian Personnel Policy)
Annex IV: National Holidays in _________________ (EU Member State, where Employee's
place of employment is)
Any other Annexes as appropriate and/or necessary due to provisions of the applicable law
- 186 -
ATHENA EU-LMOs operating manual : Fiche 10-9 2a/EN updated on 26/11/2009 by ATHENA / EU CGS (LP / EB)
MODEL :
CONTRACT OF EMPLOYMENT FOR INDEFINITE
DURATION FOR INTERNATIONAL CIVILIANS HIRES
Entered into on ___________________(date) by and between
ATHENA, the financial mechanism involved in administering the common funding for
European Union defence or military-related operations and funded from appropriations by the
EU member states.
Address
as employer represented by __________________ Employer's representative (hereinafter
referred to as the "Employer"),
and
Mr/Mrs/ Ms
(address) as employee (hereinafter referred to as the Employee).
1.
Definitions
The "contract” means this Contract of Employment and the attached Annexes, each of which is fully
incorporated to this contract and makes an integral part of it.
The Employee's place of residence is: _______________________, as justified by an appropriate
document at the time of recruitment [type and possibly ser. number of such document] [as provided
for in the Special provisions applicable to International Civilians].
2.
Title, duties
The Employee will be employed as a
_______________________________________________, in function group … of his/her
category for operation ______________. [name/ description of the operation]
The Employee's duties are described in the Job Description attached as Annex I to this
contract, which forms an integral part thereof. The job description may be amended provided
that such amendment does not require the Employee to possess qualifications other than those
the Employee has at present, at the time of signing the present contract.
[A reference to the specific nature of the operation on which the employment contract is
based]
- 187 -
3.
Place of work
The Employee's primary place of work, where he habitually carries out his work will be at
________________, which is located in __________________[specifying the place and
State].
The location of the place of work does not form an integral part of this contract and may be
transferred elsewhere by unilateral decision of the Employer, if the latter so decides for
financial or other operational reasons.
The Employee will be required to travel whenever necessary to perform the contract, in order
to carry out temporary duties in a place other than the place of work as may be justified under
the terms of this contract and/or by the nature of his duties.
4.
Duration of contract
The present contract shall be of indefinite duration and may be terminated in accordance with
the rules set out in the following point.
5.
Termination of contract
The contract shall terminate in the following cases:
a. Cessation on death;
b. Upon termination by either party during the probationary period with
immediate effect, in which case no compensation shall be paid;
c. Upon termination by mutual agreement of the parties;
d. Upon unilateral termination by the employer in the following cases:
i. Termination of the operation, in the framework of which the
International Civilian is employed;
ii. Changes in the circumstances of the operation;
iii. Professional insufficiency, i.e.: the International Civilian does not
satisfy the conditions laid down in the vacancy notice or is not carrying
out his duties in accordance with his Job description;
iv. Gross or repetitive misconduct;
v. Due to security reasons.
e. Upon unilateral termination by the International Civilian, provided that he
gives written notice of termination at least 30 days prior to the date when he
desires to terminate. The actual date of termination shall be mutually agreed
between the employer and the employee.
In case of gross misconduct or for security reasons the contract may be terminated with
immediate effect, without any prior notice or compensation.
In the cases described in paragraph 1(d) i) to iii) a written notice of termination shall be
communicated to the employee at least 30 days prior to termination.
- 188 -
Moreover, in case of termination by the employer due to termination of the operation or to
changes in the circumstances of the operation, as foreseen in paragraph 1(d) i) and ii), the
International Civilian shall be entitled to receive a compensation equal to his basic salary for
one month.
In case where the International Civilian's employment exceeds two (2) years and termination
of the contract is due to termination of the operation or to changes in the circumstances of the
operation, as foreseen in paragraph 1(d) i) and ii), he shall be entitled to an indemnity equal to
his basic salary for one month. The amount of indemnity shall be increased by one monthly
salary for each year worked in addition to the above set two (2) years period.
6.
Probationary Period
The Employee will undergo a probationary period of ________________, during which time
the Employee's contract may be terminated with immediate effect.
7.
Remuneration
The Employee's net monthly basic salary/gross monthly salary will be ___________, payable
in twelve monthly payments. The Employee shall also be entitled to reimbursement of travel,
removal and mission expenses in accordance with the provisions of the Civilian Personnel
Policy.
The Employee's salary will be paid monthly in arrears in the last 3 days of the month. Salary
will be paid by transfer to the Employee's bank account: n° _________________. (possibility
of cash payment if wiring proves unfeasible in the State where the place of work is)
Upon commencement of his work, the Employee shall further be entitled to a start-up
allowance equal to his/her (2) two-week basic salary.
Provided that an agreement on the status of European Union-led forces ("SOFA") in the State
of employment so provides, International Civilians shall be exempt from any form of taxation
in that State on the salary and emoluments paid to them by the employer as well as on any
income received from outside that State. However, if his national legislation or any other
legislation to which the Employee is subject obliges him to pay income tax, the Employee
shall duly inform the Employer about any such obligation.
8.
Social security benefits
OPTION 1- [Provided that an agreement on the status of European Union-led forces
("SOFA") in the State of employment so provides]
Social security contribution
The Employee shall be exempt from the social security provisions which may be in force in
that State.
Insurance
The Employer undertakes to affiliate the Employee to a private insurance scheme covering
sickness, accident, invalidity, death and medical evacuation and taken out by the Employer,
the policy of which is attached to this Contract of Employment (Annex IV).
The Employee's family members may join the insurance schemes at their own cost.
- 189 -
Severance grant
The Employee is further entitled to a severance grant equivalent to 10% of basic
remuneration after each month of consecutive employment. The grant is payable in one sum
upon expiry of the employment contract, or at the end of the year in case the International
Civilian's contract extends to the following year.
***
OPTION 2 - [In case there is no SOFA providing such exemption]
Social security contribution
Social security contribution in the State of employment shall be duly taken care of by the
parties in accordance with the applicable rules.
Social security contribution
The Employee shall be exempt from the social security provisions which may be in force in
that State.
Insurance
The Employer undertakes to affiliate the Employee to a private insurance scheme covering
sickness, accident, invalidity, death and medical evacuation and taken out by the Employer,
the policy of which is attached to this Contract of Employment (Annex IV).
The Employee's family members may join the insurance schemes at their own cost.
Severance grant
The Employee is further entitled to a severance grant equivalent to 10% of basic
remuneration after each month of consecutive employment. The grant is payable in one sum
upon expiry of the employment contract, or at the end of the year in case the Employee's
contract extends to the following year.
9.
Hours of Work
9.1
Normal working hours
Working hours will normally be from __________ hrs to ________ hrs, _____ days per week,
with _________ hour off for lunch, [to be defined by the Employer] i.e. _________ hours per
day, for a total of 40 hours per week. (
However, due to operational requirements, the employer may decide that the 40 hours be
exceeded.
For operational reasons, the Employee may be required to work outside their normal work
schedule. No monetary compensation shall be paid for any overtime work, but compensatory
time off shall be granted by the employer equal to the authorised overtime worked.
- 190 -
9.2
Sick leave
In the event that for reasons of sickness or accident the Employee is unable to perform his
duties, he is to inform the employer accordingly by telephone on the same day. Furthermore,
within three (3) working days of the said accident or sickness, the Employee is required to
present a doctor’s certificate justifying such absence to the Employer, either by mailing it to
the Employer _______________________________________________ [address the
certificate shall be sent], the postmark on the envelope being taken as evidence of the date of
mailing, or to hand the certificate to his immediate superior. The same obligations shall apply
should the Employee's absence from work for reasons of sickness or accident be extended.
Any unjustified absence exceeding three (3) working days shall be deemed to constitute a
serious breach of contract and may lead to the present contract being terminated without
notice.
10.
Leave
10.1 Annual leave
The Employee will be entitled to 24 days paid annual leave in accordance with the provision
set out in the Special provisions applicable to International Civilians from the end of the first
month he has worked, in proportion to the number of months worked.
During his probationary period the Employee is not entitled to take leave, except in special,
justified cases with the approval of the Employer’s representative.
The Employer reserves the right to refuse leave request dates at its own discretion if it
considers them incompatible with operational requirements.
Any annual leave not taken by the end of the year or the end of the contract, whichever comes
first, shall be paid to the Employee as normal working time.
10.2 Public holidays
During the term of this contract the Employee will also be entitled to time off for
____________’s [State where the Employee's place of work is] national holidays, which are
listed at Annex V.
The Employer also reserves the right to refuse leave for local public holidays based on
operational needs. In such a case, a leave shall be granted for the same number of days on
other dates determined by the Employer.
10.3 Special paid leave
The employer may, on an exceptional basis, decide to grant special paid leave to the
Employee upon request and on the basis of the relevant provisions of Part III of the Civilian
Personnel Policy.
10.4 Maternity leave (if applicable)
A paid maternity leave shall be granted on production of a medical certificate confirming
pregnancy. This leave shall begin 4 weeks before the predicted date of birth mentioned in the
medical certificate and shall end 8 weeks after the actual date of birth. The maternity leave
may be extended in case of medical complications related to the pregnancy or the delivery
duly established by a medical certificate.
- 191 -
11.
Sole Employment
The Employee undertakes for the duration of this contract and during any suspensions thereof
to devote all his/her work and working time to the Employer alone, and not to accept other
employment or perform any outside professional activity, whether it be paid or unpaid, similar
or dissimilar in nature, without the prior written agreement of the Employer.
On signing the present contract, the Employee is to inform the Employer of any functions or
obligations he may have outstanding, it being understood that the employee will not be
permitted to continue performing such functions or discharging such obligations if they are
incompatible with his new duties.
12.
Performance standards
The Employee is required to perform his duties in accordance with the best professional
practice.
Except as provided within this contract, the Employee may not act as the agent or
representative of the Employer or behave in any manner likely to imply that he is such an
agent or representative.
The Employee will be bound to observe complete confidentiality in all matters concerning
any facts or information to which he may become privy during or in relation to the
performance of his duties. The Employee may not divulge or otherwise bring to the attention
of any person not duly unauthorized any document or information that has not already been
released to the public. Moreover, this obligation will remain binding on the Employee even
after he has ceased his duties with the Employer.
The Employee shall neither publish nor cause to have published alone or in association with
others any text which concerns directly or indirectly the activity of the Employer without the
express, prior written consent of the employer. Furthermore, the Employee shall not make any
public statement concerning the Employer's activities without express, prior written
permission from the latter.
Any failure to comply with the above security regulations will be regarded as a serious breach
of contract and constitute justification for terminating the Employee's contract without notice
or indemnity.
The Employee undertakes, on the expiry of this contract or otherwise when so requested, to
return to the Employer all reports, documents and correspondence, as well as all equipment
and clothing that the Employer may have placed at the Employee's disposal.
The Employee further undertakes to observe all the regulations, directives and instructions in
force within ATHENA, provided by the Operation Commander or the Force Commander.
The Employee may be required to make good any damage caused by him to the Employer due
to his gross negligence, or to violation of any regulations, directives and instructions in force
within ATHENA.
- 192 -
13.
Applicable rules, settlement of disputes:
The Employee's contract of employment is governed by the provisions of Part III - Special
provisions applicable to International Civilians of the Civilian Personnel Policy (Annex III).
Any dispute between the Employee and the Employer regarding the contract of employment
shall in principle be resolved by negotiation between them. In case they cannot reach an
amicable solution, the dispute shall be referred to and settled by an arbitration body as set out
in Special provisions applicable for International Civilians (Annex III).
The present contract has been drafted and signed in the …… and …. language(s) in ….
copies.
________________
Employer
"read and approved"
___________________
Employee
"read and approved".
…………………….
…………………….
Annexes:
Annex I: Job Description
Annex II: General provision applicable to civilian personnel (Part I of Civilian Personnel
Policy)
Annex III: Special provision applicable to International Civilians (Part III of Civilian
Personnel Policy)
Annex IV: Insurance policy of the supplementary insurance
Annex V: National Holidays in __________ (State, where Employee's place of work is)
Any other Annexes as appropriate and/or necessary due to provisions of the applicable law
- 193 -
ATHENA EU-LMOs operating manual : Fiche 10-9 2b/EN updated on 26/11/2009 by ATHENA / EU CGS (LP / EB)
MODEL :
CONTRACT OF EMPLOYMENT FOR FIXED TERM
FOR INTERNATIONAL CIVILIANS HIRES
Entered into on ___________________(date) by and between
ATHENA, the financial mechanism involved in administering the common funding for
European Union defence or military-related operations and funded from appropriations by the
EU member states.
Address
as employer represented by __________________ Employer's representative (hereinafter
referred to as the "Employer"),
and
Mr/Mrs/ Ms
(address) as employee (hereinafter referred to as the Employee).
1.
Definitions
The "contract” means this Contract of Employment and the attached Annexes, each of which is fully
incorporated to this contract and makes an integral part of it.
The Employee's place of residence is: _______________________, as justified by an appropriate
document at the time of recruitment [type and possibly ser. number of such document] [as provided
for in the Special provisions applicable to International Civilians].
2.
Title, duties
The Employee will be employed as a
_______________________________________________, in function group … of his/her
category for operation ______________. [name/ description of the operation]
The Employee's duties are described in the Job Description attached as Annex I to this
contract, which forms an integral part thereof. The job description may be amended provided
that such amendment does not require the Employee to possess qualifications other than those
the Employee has at present, at the time of signing the present contract.
[A reference to the specific nature of the operation on which the employment contract is
based]
- 194 -
3.
Place of work
The Employee's primary place of work, where he habitually carries out his work will be at
________________, which is located in __________________[specifying the place and
State].
The location of the place of work does not form an integral part of this contract and may be
transferred elsewhere by unilateral decision of the Employer, if the latter so decides for
financial or other operational reasons.
The Employee will be required to travel whenever necessary to perform the contract, in order
to carry out temporary duties in a place other than the place of work as may be justified under
the terms of this contract and/or by the nature of his duties.
4.
Duration of contract
Since ATHENA is a financial mechanism involved in administering the common funding for
European Union defence or military-related operations and is itself funded from
appropriations by the EU member states, the present contract shall be of definitive duration,
starting on ____________________ and expiring as of right on______________. The present
contract shall not give rise to any expectations relative to renewal or conversion to any other
type of contract.
5.
Termination of contract
1. The contract shall terminate in the following cases:
a. Cessation on death;
b. On the date of expiry, stated in the contract of employment;
c. Upon termination by either party during the probationary period with
immediate effect;
d. Upon termination by mutual agreement of the parties before the expiry date;
e. Upon extraordinary termination by the Employer in cases where the
International Civilian is in serious breach of his main contractual obligation(s)
or where the International Civilian otherwise behaves in a way that renders the
performance of the present contract impossible, in particular in the following
cases:
i. Gross or repetitive misconduct;
ii. Due to security reasons.
f. Upon termination by the employer in the following cases:
i. Termination of the operation, in the framework of which the Employee
is
employed;
ii. Changes in the circumstances of the operation;
iii. Professional insufficiency;
g. Upon extraordinary termination by the International Civilian in cases where
the Employer is in serious breach of his main contractual obligation(s) or
where the Employer otherwise renders the performance of the present contract
impossible, provided prior notice of termination is given in accordance with
point 5 of this article 5.
2. During the probationary period, or due to gross or repetitive misconduct, or security
reasons the contract may be terminated with immediate effect, without any prior notice
or compensation.
- 195 -
3. In the cases described in paragraph 1(f) i) to iii) a written notice of termination shall
be communicated to the Employee at least 30 days prior to termination.
4. In case of termination by the Employer due to termination of the operation or to
changes in the circumstances of the operation, as foreseen in paragraph 1(f) i) and ii),
the Employee shall be entitled to receive his remuneration that would be due for the
remaining period of the pre-fixed contractual time.
5. In cases where the International Civilian wishes to terminate the contract by
extraordinary termination, as foreseen in paragraph 1(g), he shall give to his superior a
written notice of termination at least 7 days prior to the date when he desires to
terminate. The actual date of termination shall be mutually agreed between the
employer and the employee.
6.
Probationary Period
The Employee will undergo a probationary period of ________________, during which time
the Employee's contract may be terminated with immediate effect.
7.
Remuneration
The Employee's net monthly basic salary/gross monthly salary will be ___________, payable
in twelve monthly payments. The Employee shall also be entitled to reimbursement of travel,
removal and mission expenses in accordance with the provisions of the Civilian Personnel
Policy.
The Employee's salary will be paid monthly in arrears in the last 3 days of the month. Salary
will be paid by transfer to the Employee's bank account: n° _________________. (possibility
of cash payment if wiring proves unfeasible in the State where the place of work is)
Upon commencement of his work, the Employee shall further be entitled to a start-up
allowance equal to his/her (2) two-week basic salary.
Provided that an agreement on the status of European Union-led forces ("SOFA") in the State
of employment so provides, International Civilians shall be exempt from any form of taxation
in that State on the salary and emoluments paid to them by the employer as well as on any
income received from outside that State. However, if his national legislation or any other
legislation to which the Employee is subject obliges him to pay income tax, the Employee
shall duly inform the Employer about any such obligation.
8.
Social security benefits
OPTION 1- [Provided that an agreement on the status of European Union-led forces
("SOFA") in the State of employment so provides]
- 196 -
Social security contribution
The Employee shall be exempt from the social security provisions which may be in force in
that State.
Insurance
The Employer undertakes to affiliate the Employee to a private insurance scheme covering
sickness, accident, invalidity, death and medical evacuation and taken out by the Employer,
the policy of which is attached to this Contract of Employment (Annex IV).
The Employee's family members may join the insurance schemes at their own cost.
Severance grant
The Employee is further entitled to a severance grant equivalent to 10% of basic
remuneration after each month of consecutive employment. The grant is payable in one sum
upon expiry of the employment contract, or at the end of the year in case the International
Civilian's contract extends to the following year.
***
OPTION 2 - [In case there is no SOFA providing such exemption]
Social security contribution
Social security contribution in the State of employment shall be duly taken care of by the
parties in accordance with the applicable rules.
Social security contribution
The Employee shall be exempt from the social security provisions which may be in force in
that State.
Insurance
The Employer undertakes to affiliate the Employee to a private insurance scheme covering
sickness, accident, invalidity, death and medical evacuation and taken out by the Employer,
the policy of which is attached to this Contract of Employment (Annex IV).
The Employee's family members may join the insurance schemes at their own cost.
Severance grant
The Employee is further entitled to a severance grant equivalent to 10% of basic
remuneration after each month of consecutive employment. The grant is payable in one sum
upon expiry of the employment contract, or at the end of the year in case the Employee's
contract extends to the following year.
9.
Hours of Work
9.1
Normal working hours
Working hours will normally be from __________ hrs to ________ hrs, _____ days per week,
with _________ hour off for lunch, [to be defined by the Employer] i.e. _________ hours per
day, for a total of 40 hours per week. (
However, due to operational requirements, the employer may decide that the 40 hours be
exceeded.
For operational reasons, the Employee may be required to work outside their normal work
schedule. No monetary compensation shall be paid for any overtime work, but compensatory
time off shall be granted by the employer equal to the authorised overtime worked.
- 197 -
9.2
Sick leave
In the event that for reasons of sickness or accident the Employee is unable to perform his
duties, he is to inform the employer accordingly by telephone on the same day. Furthermore,
within three (3) working days of the said accident or sickness, the Employee is required to
present a doctor’s certificate justifying such absence to the Employer, either by mailing it to
the Employer _______________________________________________ [address the
certificate shall be sent], the postmark on the envelope being taken as evidence of the date of
mailing, or to hand the certificate to his immediate superior. The same obligations shall apply
should the Employee's absence from work for reasons of sickness or accident be extended.
Any unjustified absence exceeding three (3) working days shall be deemed to constitute a
serious breach of contract and may lead to the present contract being terminated without
notice.
10.
Leave
10.1 Annual leave
The Employee will be entitled to 24 days paid annual leave in accordance with the provision
set out in the Special provisions applicable to International Civilians from the end of the first
month he has worked, in proportion to the number of months worked.
During his probationary period the Employee is not entitled to take leave, except in special,
justified cases with the approval of the Employer’s representative.
The Employer reserves the right to refuse leave request dates at its own discretion if it
considers them incompatible with operational requirements.
Any annual leave not taken by the end of the year or the end of the contract, whichever comes
first, shall be paid to the Employee as normal working time.
10.2 Public holidays
During the term of this contract the Employee will also be entitled to time off for
____________’s [State where the Employee's place of work is] national holidays, which are
listed at Annex V.
The Employer also reserves the right to refuse leave for local public holidays based on
operational needs. In such a case, a leave shall be granted for the same number of days on
other dates determined by the Employer.
10.3 Special paid leave
The employer may, on an exceptional basis, decide to grant special paid leave to the
Employee upon request and on the basis of the relevant provisions of Part III of the Civilian
Personnel Policy.
10.4 Maternity leave (if applicable)
A paid maternity leave shall be granted on production of a medical certificate confirming
pregnancy. This leave shall begin 4 weeks before the predicted date of birth mentioned in the
medical certificate and shall end 8 weeks after the actual date of birth. The maternity leave
may be extended in case of medical complications related to the pregnancy or the delivery
duly established by a medical certificate.
- 198 -
11.
Sole Employment
The Employee undertakes for the duration of this contract and during any suspensions thereof
to devote all his/her work and working time to the Employer alone, and not to accept other
employment or perform any outside professional activity, whether it be paid or unpaid, similar
or dissimilar in nature, without the prior written agreement of the Employer.
On signing the present contract, the Employee is to inform the Employer of any functions or
obligations he may have outstanding, it being understood that the employee will not be
permitted to continue performing such functions or discharging such obligations if they are
incompatible with his new duties.
12.
Performance standards
The Employee is required to perform his duties in accordance with the best professional
practice.
Except as provided within this contract, the Employee may not act as the agent or
representative of the Employer or behave in any manner likely to imply that he is such an
agent or representative.
The Employee will be bound to observe complete confidentiality in all matters concerning
any facts or information to which he may become privy during or in relation to the
performance of his duties. The Employee may not divulge or otherwise bring to the attention
of any person not duly unauthorized any document or information that has not already been
released to the public. Moreover, this obligation will remain binding on the Employee even
after he has ceased his duties with the Employer.
The Employee shall neither publish nor cause to have published alone or in association with
others any text which concerns directly or indirectly the activity of the Employer without the
express, prior written consent of the employer. Furthermore, the Employee shall not make any
public statement concerning the Employer's activities without express, prior written
permission from the latter.
Any failure to comply with the above security regulations will be regarded as a serious breach
of contract and constitute justification for terminating the Employee's contract without notice
or indemnity.
The Employee undertakes, on the expiry of this contract or otherwise when so requested, to
return to the Employer all reports, documents and correspondence, as well as all equipment
and clothing that the Employer may have placed at the Employee's disposal.
The Employee further undertakes to observe all the regulations, directives and instructions in
force within ATHENA, provided by the Operation Commander or the Force Commander.
The Employee may be required to make good any damage caused by him to the Employer due
to his gross negligence, or to violation of any regulations, directives and instructions in force
within ATHENA.
- 199 -
13.
Applicable rules, settlement of disputes:
The Employee's contract of employment is governed by the provisions of Part III - Special
provisions applicable to International Civilians of the Civilian Personnel Policy (Annex III).
Any dispute between the Employee and the Employer regardin g the contract of employment
shall in principle be resolved by negotiation between them. In case they cannot reach an
amicable solution, the dispute shall be referred to and settled by an arbitration body as set out
in Special provisions applicable for International Civilians (Annex III).
The present contract has been drafted and signed in the …… and …. language(s) in ….
copies.
________________
Employer
"read and approved"
___________________
Employee
"read and approved".
…………………….
…………………….
Annexes:
Annex I: Job Description
Annex II: General provision applicable to civilian personnel (Part I of Civilian Personnel
Policy)
Annex III: Special provision applicable to International Civilians (Part III of Civilian
Personnel Policy)
Annex IV: Insurance policy of the supplementary insurance
Annex V: National Holidays in __________ (State, where Employee's place of work is)
Any other Annexes as appropriate and/or necessary due to provisions of the applicable law
- 200 -
ATHENA EU-LMOs operating manual : Fiche 10-9 3a/EN updated on 26/11/2009 by ATHENA / EU CGS (LP / EB)
MODEL :
CONTRACT OF EMPLOYMENT FOR INDEFINITE
DURATION FOR LOCAL CIVILIANS HIRES
[This model is to be adapted accordingly on the basis of the labour laws
of the State of employment]
Entered into on ___________________ (date) by and between
ATHENA, the financial mechanism involved in administering the common funding for
European Union defence or military-related operations and funded from appropriations by the
EU member states.
Address
as employer represented by __________________ Employer's representative (hereinafter
referred to as the "Employer"),
and
Mr/Mrs/ Ms
(address) as employee (hereinafter referred to as the Employee).
The present contract shall mean this Contract of Employment and the attached Annexes,
which are fully integrated to the present contract and make an integral part of it.
1.
Title, duties
The Employee will be employed as a
_______________________________________________.
The Employee's duties are described as follows:
[…]
2.
Place of work
The Employee's primary place of work will be at __________________ [indicating place and
State within the meaning of the Civilian Personnel Policy].
The location of the place of work does not form an integral part of this contract and may be
transferred elsewhere in __________________ [State where the place of work is, as indicated
above] by unilateral decision of the Employer, if the latter so decides for financial or other
operational reasons.
The Employee will be required to travel whenever necessary to perform the present contract.
- 201 -
3.
Duration of contract - Indefinite period
3.1
The present contract shall be for an indefinite period and may be terminated in
accordance with legislation or practice of the State of employment.
3.2
Without prejudice to the above, the Employer reserves the right to terminate the
present contract in the following cases and with the following conditions:
f) Termination of the mission/operation, in the framework of which the Employee
is employed;
g) Changes in the circumstances of the mission;
h) Professional insufficiency;
i) Gross misconduct;
j) Due to security reasons.
In the cases described in points a) to c) a (written) notice of termination shall be
communicated to the Employee at least 30 days prior to termination. If the contract is
terminated due to security reasons, no prior notice shall be communicated.
In case of termination due to termination of the mission or to changes in the circumstances of
the mission, the Employee shall be entitled to receive 1 monthly of his basic salary.
3.3
In the absence of local legislation or practice the contract terminates in the following
cases:
a. death of the Employee;
b. by mutual agreement of the parties;
c. by ordinary discharge/resignation, in which case a brief explanation of the reason(s)
for termination and notice of termination shall be given to the other party 30 days
before the intended date of termination; reasons for ordinary discharge by the
Employer shall be as follows:
i. termination of the operation, in the framework of which the Employee
is employed;
ii.
changes in the circumstances of the operation;
iii.
the Employee's professional insufficiency.
d. by extraordinary termination by one of the parties in case of intentional breach of main
contractual obligation(s) by the other party or breach of main contractual obligation(s)
with gross negligence. Reasons for extraordinary termination by the Employer shall be
as follows:
i. gross or repetitive misconduct;
ii. security reasons.
In the cases described in the above point 3.3 (c) i) and ii), i.e. where termination is due to
termination of the operation or to changes in the circumstances of the operation, a
compensatory allowance shall be paid to the Employee, the amount of which shall be the
Employee's one monthly remuneration.
- 202 -
4.
Probationary Period (if any)
The Employee will undergo a probationary period of 2months, during which the present
employment contract may be terminated by either party subject to _______days’ notice/
immediately without giving prior notice of such termination. [determined on the basis of
legislation or practice of the State of employment] [In the absence of local legislation or
practice, subject to 7 days notice.]
5.
Remuneration
The Employee's net monthly salary will be ___________, payable in twelve monthly
payments.
Remuneration shall comprise of basic salary and ______________________ [Allowances, if
any - mandatory under the legislation actually in force in the State of employment or where
exceptionally granted by the employer's representative and the Special Committee of
ATHENA]
The Employee's remuneration will be paid monthly in arrears no later than the ________ day
of the month following the month worked. Salary will be paid (i) by transfer to the
Employee's bank account: n° _________________/ (ii) in cash [Depending on the existence
of an appropriate banking in the State where the Employee's place of work is and on
operation constraints.].
The Employee shall further be entitled to:
__________________________ [benefits in kind if so required by the State of employment or
if employer's representative decides to grant such benefits.]
6.
Social security benefits
Affiliation to the local social security scheme [Where there exists a functioning mandatory
social security scheme in the State of employment and the Operation Commander cannot
reach an agreement with the competent authorities of the State to ensure that the Local
Civilian Hires shall be responsible for paying any mandatory social contribution and/or tax.
In case of such an agreement, the provisions of that agreement shall apply.]
The Employer undertakes to affiliate the Employee to the social security scheme of the State
where the Employee's place of employment is, pursuant to the relevant laws and rules of that
State.
Insurance [if the Special Committee of ATHENA so decides]
The Employer undertakes to affiliate the Employee to a supplementary, private insurance
scheme taken out by the Employer, the policy of which is attached to this Contract of
Employment (Annex IV).
Severance grant
The Employee shall be further entitled to a severance grant equal to 10% of basic
remuneration after each month of consecutive employment. The grant is payable in one sum
upon termination of the employment contract, or at the end of the calendar year, whichever
comes first.
- 203 -
7.
Hours of Work
7.1
Normal working hours
Working hours will normally be from __________ hrs to ________ hrs, _____ days per week,
with _________ hour off for lunch, i.e. _________ hours per day, for a total of
_____________ hours per week. [to be defined by the Employer on the basis of local
legislation or practice. In the absence of local legislation or practice working hours shall be
for a total of forty (40) hours per week, normal daily and weekly schedule to be established by
the Employer taking into account operational needs.]
7.2
Shift work and overtime
For operational reasons, the Employee may be required to work outside their normal work
schedule. No monetary compensation shall be paid for any overtime work, but compensatory
time off shall be granted by the employer equal to the authorised overtime actually worked.
OR
For operational reasons, the Employee may be required to work outside their normal work
schedule.
Monetary compensation may be paid only for authorised overtime work that is due to
operational requirements. However, no monetary compensation shall be paid for any other
overtime work. For authorised overtime worked for reasons other than operational needs,
compensatory time off shall be granted by the employer equal to the authorised overtime
actually worked.
7.3
Sick leave
In the event that for reasons of sickness or accident the Employee is unable to perform his
duties, he/she is to inform the employer accordingly on the same day unless he has good
reasons for failing to do so. Furthermore, within three working days of the said accident or
sickness, the Employee is required to present a doctor’s certificate justifying such absence to
the Employer. The same obligations shall apply should the Employee's absence from work for
reasons of sickness or accident be extended.
7.4
Unjustified absence
Any unjustified absence exceeding 3 working days shall be deemed to constitute a serious
breach of contract and may lead to the present contract being terminated without notice.
8.
Leave
8.1
Annual leave
The Employee will be entitled to paid annual leave in accordance with _________________
law [that of the State where the Employee's place of work is, as specified above] from the end
of the first month he/she has worked, i.e. ______________ days paid annual leave, in
proportion to the number of months worked.
During his probationary period the Employee is not entitled to take leave, except in special,
justified cases with the approval of the Employer’s representative.
The Employer reserves the right to refuse leave request dates at its own discretion if it
considers them incompatible with operational requirements.
Any annual leave not taken by the end of the year or the end of the contract, whichever comes
first, shall be paid to the Employee as normal working time.
- 204 -
8.2
Public holidays
During the term of this contract the Employee will also be entitled to time off for
____________’s [State where the Employee's place of work is] national holidays, which are
listed as follows:
[…]
The Employer also reserves the right to refuse leave for local public holidays based on
operational needs. In such a case, a leave shall be granted for the same number of days on
other dates determined by the Employer.
8.3
Special paid leave
The Employer may, on an exceptional basis, decide to grant special paid leave to the
Employee upon request and on the basis of the legislation or practice of the State of
employment.
8.4
Maternity leave (if applicable)
A paid maternity leave shall be granted on production of a medical certificate confirming
pregnancy. This leave shall begin 4 weeks before the predicted date of birth mentioned in the
medical certificate and shall end 8 weeks after the actual date of birth. The maternity leave
may be extended in case of medical complications related to the pregnancy or the delivery
duly established by a medical certificate.
9.
Sole Employment
The Employee undertakes for the duration of this contract and during any suspensions thereof
to devote all his/her work and working time to the Employer alone, and not to accept other
employment or perform any outside professional activity, whether it be paid or unpaid, similar
or dissimilar in nature, without the prior written agreement of the Employer.
On signing the present contract, the Employee is to inform the Employer of any functions or
obligations he/she may have outstanding, it being understood that the Employee will not be
permitted to continue performing such functions or discharging such obligations if they are
incompatible with his new duties.
10.
Performance standards - Confidentiality - Security
The Employee is required to perform his/her duties in accordance with the best professional
practice.
Except as provided within this contract, the Employee may not act as the agent or
representative of the Employer or behave in any manner likely to imply that he/she is such an
agent or representative.
The Employee will be bound to observe complete confidentiality in all matters concerning
any facts or information to which he/she may become privy during or in relation to the
performance of his/her duties. The Employee may not divulge or otherwise bring to the
attention of any person not duly unauthorized any document or information that has not
already been released to the public. Moreover, this obligation will remain binding on the
Employee even after he/she has ceased his duties with the Employer.
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The Employee shall neither publish nor cause to have published alone or in association with
others any text which concerns directly or indirectly the activity of the Employer without the
express, prior written consent of the employer. Furthermore, the Employee shall not make any
public statement concerning the Employer's activities without express, prior written
permission from the latter.
Any failure to comply with the above security regulations will be regarded as a serious breach
of contract and constitute justification for terminating the Employee's contract without notice
and indemnity.
The Employee undertakes, on the expiry of this contract or otherwise when so requested, to
return to the Employer all reports, documents and correspondence, as well as all equipment
and clothing that the Employer may have placed at the Employee's disposal.
The Employee further undertakes to observe all the regulations, directives and instructions in
force within ATHENA.
The Employee may be required to make good any damage caused by him/her to the Employer
due to his/her gross negligence, or to violation of any regulations, directives and instructions
in force within ATHENA.
11.
Applicable law, settlement of disputes
The Employee's contract of employment is governed by _____________ labour law [that of
the State where the Employee's place of work is].
Any dispute between the Local Civilian Hire and the employer regarding the contract of
employment shall in principle be resolved by negotiation between them. In case they cannot
reach an amicable solution, the dispute shall be referred to and settled by an arbitration body
as set out in Special provisions applicable for Local Civilian Hires (Annex III).
The present contract has been drafted and signed in the ___________language(s) in _____
copies.
________________
Employer
"read and approved"
___________________
Employee
"read and approved".
…………………….
…………………….
____________________
Witness 1(if needed)
Name:
Address:
Identity card n.:
____________________
Witness 2
Name:
Address:
Identity card n.:
Annexes:
Annex I: Insurance policy of the supplementary insurance (if any)
Any other Annexes as appropriate and/or necessary due to provisions of the applicable law or
the Civilian Personnel Policy (e.g. reimbursement of travel expenses, mission expenses)
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ATHENA EU-LMOs operating manual : Fiche 10-9 3b/EN updated on 26/11/2009 by ATHENA / EU CGS (LP / EB)
MODEL :
CONTRACT OF EMPLOYMENT FOR FIXED TERM
FOR LOCAL CIVILIANS HIRES
[This model is to be adapted accordingly on the basis of the labour laws
of the State of employment]
Entered into on ___________________ (date) by and between
ATHENA, the financial mechanism involved in administering the common funding for
European Union defence or military-related operations and funded from appropriations by the
EU member states.
Address
as employer represented by __________________ Employer's representative (hereinafter
referred to as the "Employer"),
and
Mr/Mrs/ Ms
(address) as employee (hereinafter referred to as the Employee).
The present contract shall mean this Contract of Employment and the attached Annexes,
which are fully integrated to the present contract and make an integral part of it.
1.
Title, duties
The Employee will be employed as a
_______________________________________________.
The Employee's duties are described as follows:
[…]
2.
Place of work
The Employee's primary place of work will be at __________________ [indicating place and
State within the meaning of the Civilian Personnel Policy].
The location of the place of work does not form an integral part of this contract and may be
transferred elsewhere in __________________ [State where the place of work is, as indicated
above] by unilateral decision of the Employer, if the latter so decides for financial or other
operational reasons.
The Employee will be required to travel whenever necessary to perform the present contract.
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3.
Duration of contract - Fixed term
Since ATHENA is a financial mechanism involved in administering the common funding for
European Union defence or military-related operations and is itself funded from
appropriations by the EU member states, the present contract shall be of definitive duration,
starting on ____________________ and expiring as of right on ____________.
The present contract shall not give rise to any expectations relative to renewal or conversion
to any other type of contract.
The present contract shall be terminated in the following cases:
h. Cessation on death of the Employee;
i. On the date of expiry, stated in the contract of employment;
j. Upon termination by either party during the probationary period, if any, with
immediate effect/giving 7 day's notice [see point 4 below];
k. Upon termination by mutual agreement of the parties before the expiry date;
l. Upon unilateral extraordinary resignation by the Employee in cases where the
Employer is in serious breach of his main contractual obligation(s) or where the
Employer otherwise behaves in a way that renders the performance of the present
contract impossible, provided prior notice of termination is given wherever possible in
writing, at least 30 days prior to the date when he desires to terminate. The actual date
of termination shall be mutually agreed between the employer and the employee.
[unless it is expressly prohibited by the labour laws of the State of employment to
unilaterally terminate fixed term contracts]
m. Upon unilateral extraordinary termination of the present contract by the Employer in
cases where the Employee is in serious breach of his main contractual obligation(s) or
where the Employee otherwise behaves in a way that renders the performance of the
present contract impossible and in particular in the following cases:
iii. Termination of the operation, in the framework of which the Employee is
employed;
iv. Changes in the circumstances of the operation;
v. Professional insufficiency;
vi. Gross or repetitive misconduct;
vii. Due to security reasons;
In the cases described in points (f) i) to iii) a (written) notice of termination shall be
communicated to the Employee at least 30 days prior to termination. If the contract is
terminated due to security reasons, no prior notice shall be communicated.
In cases where termination is due to gross or repetitive misconduct or to security reasons, the
Employee shall not be entitled to receive any payment.
[To note that in all other cases of early termination -except for termination during
probationary period- remuneration has to be paid for the residue of the pre-fixed contractual
time.]
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4.
Probationary period (if any)
The Employee will undergo a probationary period of ________________, during which time
the Employee's contract may be terminated by either party subject to _______days’ notice/
immediately without giving prior notice of such termination. [determined on the basis of
legislation or practice of the State of employment] [In the absence of local legislation or
practice, the probationary period shall be 2 months in the case of an employment, the initial
duration of which is at least 6 months and termination shall be subject to 7 days' notice.]
In case of termination of the contract during the probationary period, the Employee shall not
be entitled to any payment except for his/her remuneration that is due for the time actually
worked.
5.
Remuneration
The Employee's net monthly salary will be ___________, payable in twelve monthly
payments.
Remuneration shall comprise of basic salary and ______________________ [Allowances, if
any - mandatory under the legislation actually in force in the State of employment or where
exceptionally granted by the employer's representative and the Special Committee of
ATHENA]
The Employee's remuneration will be paid monthly in arrears no later than the ________ day
of the month following the month worked. Salary will be paid (i) by transfer to the
Employee's bank account: n° _________________/ (ii) in cash [Depending on the existence
of an appropriate banking in the State where the Employee's place of work is and on
operation constraints.].
The Employee shall further be entitled to:
__________________________ [benefits in kind if so required by the State of employment or
if employer's representative decides to grant such benefits.]
6.
Social security benefits
Affiliation to the local social security scheme [Where there exists a functioning mandatory
social security scheme in the State of employment and the Operation Commander cannot
reach an agreement with the competent authorities of the State to ensure that the Local
Civilian Hires shall be responsible for paying any mandatory social contribution and/or tax.
In case of such an agreement, the provisions of that agreement shall apply.]
The Employer undertakes to affiliate the Employee to the social security scheme of the State
where the Employee's place of employment is, pursuant to the relevant laws and rules of that
State.
Insurance [if the Special Committee of ATHENA so decides]
The Employer undertakes to affiliate the Employee to a supplementary, private insurance
scheme taken out by the Employer, the policy of which is attached to this Contract of
Employment (Annex IV).
Severance grant
The Employee shall be further entitled to a severance grant equal to 10% of his/her basic
remuneration after each month of consecutive employment. The grant is payable in one sum
upon expiry of the employment contract, or at the end of the calendar year, whichever comes
first.
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7.
Hours of Work
7.1
Normal working hours
Working hours will normally be from __________ hrs to ________ hrs, _____ days per week,
with _________ hour off for lunch, i.e. _________ hours per day, for a total of
_____________ hours per week. [to be defined by the Employer on the basis of local
legislation or practice. In the absence of local legislation or practice working hours shall be
for a total of forty (40) hours per week, normal daily and weekly schedule to be established by
the Employer taking into account operational needs.]
7.2
Shift work and overtime
For operational reasons, the Employee may be required to work outside their normal work
schedule. No monetary compensation shall be paid for any overtime work, but compensatory
time off shall be granted by the employer equal to the authorised overtime actually worked.
OR
For operational reasons, the Employee may be required to work outside their normal work
schedule.
Monetary compensation may be paid only for authorised overtime work that is due to
operational requirements. However, no monetary compensation shall be paid for any other
overtime work. For authorised overtime worked for reasons other than operational needs,
compensatory time off shall be granted by the employer equal to the authorised overtime
actually worked.
7.3
Sick leave
In the event that for reasons of sickness or accident the Employee is unable to perform his
duties, he/she is to inform the employer accordingly on the same day unless he has good
reasons for failing to do so. Furthermore, within three working days of the said accident or
sickness, the Employee is required to present a doctor’s certificate justifying such absence to
the Employer. The same obligations shall apply should the Employee's absence from work for
reasons of sickness or accident be extended.
7.4
Unjustified absence
Any unjustified absence exceeding 3 working days shall be deemed to constitute a serious
breach of contract and may lead to the present contract being terminated without notice.
8.
Leave
8.1
Annual leave
The Employee will be entitled to paid annual leave in accordance with _________________
law [that of the State where the Employee's place of work is, as specified above] from the end
of the first month he/she has worked, i.e. ______________ days paid annual leave, in
proportion to the number of months worked.
During his probationary period the Employee is not entitled to take leave, except in special,
justified cases with the approval of the Employer’s representative.
The Employer reserves the right to refuse leave request dates at its own discretion if it
considers them incompatible with operational requirements.
Any annual leave not taken by the end of the year or the end of the contract, whichever comes
first, shall be paid to the Employee as normal working time.
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8.2
Public holidays
During the term of this contract the Employee will also be entitled to time off for
____________’s [State where the Employee's place of work is] national holidays, which are
the following:
[…]
The Employer also reserves the right to refuse leave for local public holidays based on
operational needs. In such a case, a leave shall be granted for the same number of days on
other dates determined by the Employer.
8.3
Special paid leave
The Employer may, on an exceptional basis, decide to grant special paid leave to the
Employee upon request and on the basis of the legislation or practice of the State of
employment.
8.4
Maternity leave (if applicable)
A paid maternity leave shall be granted on production of a medical certificate confirming
pregnancy. This leave shall begin 4 weeks before the predicted date of birth mentioned in the
medical certificate and shall end 8 weeks after the actual date of birth. The maternity leave
may be extended in case of medical complications related to the pregnancy or the delivery
duly established by a medical certificate.
9.
Sole Employment
The Employee undertakes for the duration of this contract and during any suspensions thereof
to devote all his/her work and working time to the Employer alone, and not to accept other
employment or perform any outside professional activity, whether it be paid or unpaid, similar
or dissimilar in nature, without the prior written agreement of the Employer.
On signing the present contract, the Employee is to inform the Employer of any functions or
obligations he/she may have outstanding, it being understood that the Employee will not be
permitted to continue performing such functions or discharging such obligations if they are
incompatible with his new duties.
10.
Performance standards - Confidentiality - Security
The Employee is required to perform his/her duties in accordance with the best professional
practice.
Except as provided within this contract, the Employee may not act as the agent or
representative of the Employer or behave in any manner likely to imply that he/she is such an
agent or representative.
The Employee will be bound to observe complete confidentiality in all matters concerning
any facts or information to which he/she may become privy during or in relation to the
performance of his/her duties. The Employee may not divulge or otherwise bring to the
attention of any person not duly unauthorized any document or information that has not
already been released to the public. Moreover, this obligation will remain binding on the
Employee even after he/she has ceased his duties with the Employer.
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The Employee shall neither publish nor cause to have published alone or in association with
others any text which concerns directly or indirectly the activity of the Employer without the
express, prior written consent of the employer. Furthermore, the Employee shall not make any
public statement concerning the Employer's activities without express, prior written
permission from the latter.
Any failure to comply with the above security regulations will be regarded as a serious breach
of contract and constitute justification for terminating the Employee's contract without notice
and indemnity.
The Employee undertakes, on the expiry of this contract or otherwise when so requested, to
return to the Employer all reports, documents and correspondence, as well as all equipment
and clothing that the Employer may have placed at the Employee's disposal.
The Employee further undertakes to observe all the regulations, directives and instructions in
force within ATHENA.
The Employee may be required to make good any damage caused by him/her to the Employer
due to his/her gross negligence, or to violation of any regulations, directives and instructions
in force within ATHENA.
11.
Applicable law, settlement of disputes
The Employee's contract of employment is governed by _____________ labour law [that of
the State where the Employee's place of work is].
Any dispute between the Local Civilian Hire and the employer regarding the contract of
employment shall in principle be resolved by negotiation between them. In case they cannot
reach an amicable solution, the dispute shall be referred to and settled by an arbitration body
as set out in Special provisions applicable for Local Civilian Hires (Annex III).
The present contract has been drafted and signed in the ___________language(s) in _____
copies.
________________
Employer
"read and approved"
___________________
Employee
"read and approved".
…………………….
…………………….
____________________
Witness 1(if needed)
Name:
Address:
Identity card n.:
____________________
Witness 2
Name:
Address:
Identity card n.:
Annexes:
Annex I: Insurance policy of the supplementary insurance (if any)
Any other Annexes as appropriate and/or necessary due to provisions of the applicable law or
the Civilian Personnel Policy (e.g. reimbursement of travel expenses, mission expenses)
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PERSONAL NOTES (1)
- 213 -
PERSONAL NOTES (2)
- 214 -
PERSONAL NOTES (3)
- 215 -