means an actor that, in the context of indirect management, is entrusted with the implementation of an assistance measure or parts thereof and that concludes a contract with the Facility for that purpose;’
(a)paragraph 6 is replaced by the following:‘6.The Committee shall adopt, on a joint proposal from the administrators, the following rules for the implementation of revenue and expenditure financed under the Facility, which supplement the rules set out in this Decision:
(a)the implementing rules as regards military operations, which shall be similar in terms of flexibility to the financial rules which applied to the mechanism to administer the common costs of European Union operations having military or defence implications established by Decision (CFSP) 2015/528 (the “Athena mechanism”);
(b)the implementing rules as regards assistance measures, which shall be consistent with and guarantee the same level of sound financial management, transparency and non-discrimination as those set out in Regulation (EU, Euratom) 2024/2509note of the European Parliament and of the Council. Those rules shall explicitly justify the cases where it is necessary to diverge from the rules of Regulation (EU, Euratom) 2024/2509 in order to allow for targeted flexibility, and shall ensure that the accounting rules adopted by the accounting officer pursuant to point (d) of Article 13(4) comply with internationally accepted accounting standards for the public sector.
The Committee shall examine the proposed implementing rules referred to in points (a) and (b) in close cooperation with the administrators, in particular with a view to ensuring that the implementing rules will comply with the principles of sound financial management and non-discrimination and respect for fundamental rights.The implementing rules as agreed for assistance measures, including for those referred to in Article 60, shall fully respect the principles established in Article 56(2), and in particular the security and defence policy of certain Member States, ensuring the transparency and traceability of the support provided by the Facility, and taking into account the security and defence interests of all Member States.