Explanatory Memorandum to COM(2010)795 - Amendment of Regulation (EC) No 215/2008 on the Financial Regulation applicable to the 10th European Development Fund, as regards the European external action service - Main contents
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| dossier | COM(2010)795 - Amendment of Regulation (EC) No 215/2008 on the Financial Regulation applicable to the 10th European Development Fund, as ... |
|---|---|
| source | COM(2010)795  |
| date | 20-12-2010 |
The present Commission proposal aims at amending the Financial Regulation applicable to the 10th European Development Fund to take into account the creation of the European External Action Service (hereinafter EEAS) as foreseen in the Lisbon Treaty.
The changes proposed are in line with the modifications brought to the Financial Regulation applicable to the general budget for the same purpose, by Regulation No 1081/2010 of the European Parliament and of the Council of 24 November 2010 amending Financial Regulation applicable to the general budget, as regards the European External Action Service. As the current proposal could not be presented before the final adoption of the Regulation No. 1081/2010 on 24 November 2010, the Commission considers that it is urgent to amend the 10th EDF FR as soon as possible, in order to provide a stable legal framework for the implementation of the EDF and to prevent discrepancies in implementation of the budget and the EDF resources.
As provided for in Article 10 i of the Internal Agreement, the present Commission's proposal should be adopted by Council, after having received the opinions of the European Investment Bank and the Court of Auditors.
Main changes relating to the creation of the EEAS:
The modifications introduced aim at integrating the EEAS within the financial governance framework of the Commission whenever it participates in the implementation of EDF resources.
Main changes proposed to the 10th EDF FR in order to align it with the proposed amendments of the Financial Regulation , as regards the European external action service:
- Heads of Union Delegations are to be given sub-delegated implementation powers by the responsible Commission Directors Generals (DG) and become authorising officers by sub-delegation (AOSDs). When they implement EDF resources Heads of Union Delegations should apply the Commission rules and are submitted to the same duties and obligations as any other authorising officer by sub-delegation. To this effect the Commission may give them instructions where necessary and appropriate;
- The Commission remains responsible for the implementation of EDF resources, including for EDF resources implemented by Heads of Delegations who are authorising officers by sub-delegation;
- In order to facilitate the implementation by the Union Delegations of the support expenditure foreseen in Article 6 of the Internal Agreement, detailed arrangements may be agreed between the Commission and the EEAS;
- In order to allow the Commission to fulfil its responsibilities, the Heads of Union Delegations should provide the necessary information and provide an assurance, together with a report including information on the efficiency and effectiveness of internal management and control systems in their delegation, as well as the management of operations sub-delegated to them;
- In the context of discharge, the EEAS should be fully subject to the procedures provided for in Articles 142 to 144 of the 10th EDF FR and should fully cooperate with institutions involved;
- The panel of irregularities of the Commission should also be the panel of irregularities for the EEAS in cases where the Commission sub-delegates implementation powers to Heads of Union Delegations;
- The Accounting Officer and the Internal Auditor of the Commission remain responsible for the entire implementation of EDF resources, including for EDF resources sub-delegated to the Heads of Union Delegations.
- New provisions are also proposed to ensure that the High Representative plays a central role for the proper coordination and exchange of information between the EEAS and the Commission.