CHAPTER 10

ACCOUNTING AND INVENTORY

Accounting for operational common costs
Article 36
The operation commander shall keep accounts of transfers received from Athena, of expenditure he or she has committed and of payments made and of revenue received, as well as an inventory of the movable property financed by the Athena budget and used for the operation which he or she commands.

Consolidated accounts
Article 37
1
The accounting officer shall keep the accounts of contributions called for and transfers made. He or she shall also draw up the accounts for the common costs incurred in preparation for, or further to, operations, and for operational expenditure and revenue implemented under the direct responsibility of the administrator.
2
The accounting officer shall draw up the consolidated accounts for Athena's revenue and expenditure. Each operation commander shall send him or her the accounts for the expenditure he or she has committed and the payments he or she has made, and of revenue received.