‘3.   In cases where a Member State has abstained in a vote and made a formal declaration in accordance with the second subparagraph of Article 31(1) TEU regarding an assistance measure which allows for the supply of military equipment, or platforms, designed to deliver lethal force, that Member State shall not contribute to the costs of that assistance measure. Instead, that Member State shall make an additional contribution to other assistance measures that do not involve the supply of such equipment or platforms. In such a case, the reference amount of the assistance measure from which the Member State has abstained shall remain unchanged as a result of such abstention.’

‘1.   The financing of any operation or assistance measure under the Facility shall require the prior adoption of a basic legal act in the form of a decision by the Council establishing the operation under Articles 42(4) and 43(2) TEU or the assistance measure under Article 28 TEU. By way of exception, a basic legal act shall not be required for the financing of common costs during the preparatory phase of an operation, of expenditure necessary to wind up an operation or of the common costs of exercises, as referred to in Article 44(1), Article 44(3) and Article 45, respectively, of this Decision. Additionally, a basic legal act shall not be required when the Council has authorised the funding of preparatory measures for an assistance measure or when the PSC has approved urgent activities pending a decision on an assistance measure, in accordance with Article 57(2) and Article 58, respectively, of this Decision.’

‘2.   In the framework of the strategic priorities referred to in paragraph 1 of this Article, the PSC shall provide strategic orientation for operations and assistance measures to be funded under the Facility with a view to preserving peace, preventing conflicts and strengthening international security, on the basis of prior discussions in other relevant Council preparatory bodies, including in formats with relevant experts, unless the PSC decides otherwise. To this end, the PSC shall hold a debate twice a year, on the basis of an indicative strategic orientation proposed by the High Representative, with the strategic orientation for year n + 1 to be provided by 31 May of year n. The indicative strategic orientation, informed by views expressed by Member States, shall include a brief justification of the reference amount envisaged for each assistance measure in view of its intended objectives, and an indicative timeline of the expected discussions within the Council. It shall be submitted to the PSC 30 days before the meeting in which the PSC is called to provide the strategic orientation. As regards assistance measures, the PSC shall align with the objectives and principles set out in Article 56 and shall take due account of the reports provided by the High Representative in accordance with Article 63.

3.   A risk and safeguards methodology for assistance measures to be funded under the Facility shall be established by the Council and reviewed regularly by the PSC. The European External Action Service (EEAS) shall monitor and evaluate the implementation of the arrangements made by the High Representative with the beneficiary in accordance with Article 62.’

‘Article 10

Management of the Facility

‘3.   Each operation commander shall be authorised to adopt any measures, in compliance with this Decision and the rules established by the Committee pursuant to Article 11(6), which he or she deems necessary to implement the expenditure financed under the Facility, for the operation which he or she commands and for any assistance measure or part thereof that the operation may implement. He or she shall inform the administrator for operations and the Committee thereof. The Director of the Military Planning and Conduct Capability, in his or her capacity of Mission Commander, may centralise certain financial management tasks of the subordinated operations at the level of the Military Planning and Conduct Capability, acting as Mission Headquarters.’

‘2.   However, and subject to Article 51(5), the prior approval of the Committee shall be required where the planned transfer between chapters exceeds 20 % in titles related to operations and assistance measures, of the appropriations entered in the chapter from which the appropriations are being drawn, as appearing in the adopted budget for the financial year on the date when the proposal for the transfer in question is made. This requirement shall not apply for transfers within a title for an assistance measure taking the form of a general programme.’

‘2.   The Committee may decide by 31 March every year, on proposals by each respective administrator, to carry over commitment appropriations which have not been committed by the end of the preceding financial year, and if necessary corresponding payment appropriations, in which case they may be committed and paid up to 31 December. If not committed or paid by this date, the Committee may decide to carry over those appropriations up until the end of the following year in duly justified cases and on an exceptional basis.’

‘Article 21a

Reuse of appropriations

Subject to approval by the Committee, commitment appropriations corresponding to the amount of decommitments made as a result of total or partial non-implementation of an operation or assistance measure may be made available again to the benefit of budget titles for operations or assistance measures respectively.’

‘Article 24a

Types of contribution

In addition to the contributions payable by Member States contributing to an operation or assistance measure in accordance with Article 26(5), the Facility may receive the following:

‘Article 25

Early forecasting

‘7.   Where, pursuant to Article 5(3), a Member State abstains from the adoption of an assistance measure and does not contribute to that measure, it shall contribute an additional amount to assistance measures other than those concerning the supply of military equipment, or platforms, designed to deliver lethal force. Such additional amount shall ensure that the overall contribution of that Member State to assistance measures will be in accordance with its share of GNI. An assistance measure may be financed from additional contributions for up to 50 % of its reference amount, unless the Council decides otherwise. An assistance measure shall not be financed exclusively by additional contributions. The contributions due by Member States for the measures receiving such additional contributions shall be reduced by the amount of those contributions.

8.   Contributions from Member States in any given year shall not exceed their respective share of the payment ceiling specified in Article 25(2). This limit shall not apply to advance contributions as referred to in Article 29(15).’

‘Article 28

Early financing

‘2.   An assistance measure may be implemented through direct or indirect management. When an assistance measure is implemented through direct management, Articles 35, 36 and 37, as appropriate, shall apply. When an assistance measure is implemented through indirect management, the implementing actors may be designated by the Council from one of the following categories:

‘Article 38

Regular financial reports to the Committee

‘3.   The persons responsible for auditing the Facility’s revenue and expenditure shall have full access to all relevant premises, information and data, without delay and without prior notice. This includes access to documents and to the contents of all data supports relating to that revenue and expenditure and to the premises where those documents and supports are kept. They may make copies thereof. The persons involved in implementing the Facility’s revenue and expenditure shall provide the administrators and the persons responsible for the audit of that revenue and expenditure with the necessary assistance for performing their task.’

‘Article 41

Internal auditing of the Facility

‘Article 42

External auditing of the Facility

‘4.   The College of Auditors shall provide its audit report, including the audit opinion, to the Committee by 30 September following the end of the financial year. The Committee shall examine the audit report, the audit opinion and the annual accounts with a view to granting a discharge to each administrator and each operation commander. Subject to approval by the Committee on disclosure, the audit report, audit opinion and annual accounts shall be disclosed in full or in part, in accordance with the decision of the Committee. Each administrator and each operation commander shall report annually to the Committee on the implementation of recommendations issued by the College of Auditors concerning matters within their respective responsibilities.’

‘4.   During the period prior to the adoption of a budget for an operation, the Committee, on the basis of a proposal by the administrator for operations, the operation commander or a Member State, may issue directives on the implementation of expenditure during that period.’

‘4.   The final destination of equipment and infrastructure financed in common shall be approved by the Committee, taking into account operational needs and financial criteria. The final destination may be, in particular, as follows:

‘2.   Assistance measures shall be underpinned by the following principles:

‘Article 58

Expedited process for the start of an assistance measure

‘2.   Arrangements made in accordance with paragraph 1 shall include provisions, in accordance with the terms of the assistance measure or any relevant decision by the Council or by the Committee, including on safeguards, to ensure:

‘Article 63

Reporting and follow-up

The High Representative shall provide the PSC with a report on the implementation of assistance measures twice a year or when the PSC so requests. Those reports shall cover the political, operational and financial aspects of the assistance measure. They shall include the main equipment delivered, an evaluation of its impact and the management and use of assets, as well as updates on the conflict sensitivity and context analysis and the risk and impact assessment. The EEAS and the administrators shall periodically present more detailed information on the implementation of assistance measures, including, inter alia, on the activities performed related to arrangements for monitoring and evaluation, controls and safeguards, in the Committee and relevant Council bodies. The presentations shall aim at covering developments in the implementation of the assistance measures on a yearly basis.’

‘8.   When acting as implementing actors, the administrator shall not carry out an assessment of the following entities referred to in Article 33(2):

‘11.   The Council shall decide on the Facility’s continuation in the next budgetary cycle, in accordance with Article 75(1) and in the context of broader budgetary negotiations regarding the post-2027 period.

12.   In the absence of a decision under paragraph 11 of this Article by 15 October 2027, and subject to approval by the Committee in accordance with Article 18(8), appropriations may be entered into the annual budgets and amending budgets beyond 2027 to cover:

The commitment appropriations entered into the annual budget beyond 2027 referred to in this paragraph shall not exceed the commitment appropriations approved by the Committee in the annual budget for 2027 under the corresponding titles.

Without prejudice to the first subparagraph, point (b), and with the exception of the general part of the annual budget referred to in Article 18(3), point (c), and of appropriations carried over in accordance with Article 21, the authorising officer for assistance measures may make budgetary commitments only until 31 December 2027.’