CONTRIBUTION AGREEMENT BETWEEN THE EUROPEAN UNION, REPRESENTED BY THE EUROPEAN COMMISSION, AND THE EUROPEAN BORDER AND COAST GUARD AGENCY ON THE IMPLEMENTATION OF THE BORDER SURVEILLANCE COMPONENT OF THE COPERNICUS SECURITY SERVICE ANNEX  V ANNUAL IMPLEMENTATION REPORTING GUIDELINES

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Annual Implementation Reporting Guidelines In line with Article 1 5 5 . 6 of the EU Financial Regulation and with Article 1 8 of the Agreement, Frontex shall submit to the Commission Annual Implementation Reports (AIR), which provide a technical and financial report on the implementation of the previous year N. The AIR shall in general cover one calendar year and shall be submitted for each year during the duration of the Agreement defined            in  Article 3 . 2 .  It shall be delivered  in  two  parts as described in the following sections: A.     Part one shall include: A technical summary report that shall include the following: a) A summary description of the implementation of the Entrusted Tasks and the use of the funds allocated to it, covering technical, schedule and financial aspects of the full year N.   This should     include   in  particular a summary dashboard of all          Key Performance Indicators identified in Annex VIII, a table listing the status of all major programme milestones as outlined in the Annual Implementation Plan, and their status as well as conclusions and lessons learned as appropriate; b) the technical summary report with details for the last semester of year N as requested for the SIR (as per Annex IV). A Financial Report that shall include the following: a)  The overall information on commitments, costs and payments according to section                      1 a), b), and c) of the financial report described in Annex IV (SIR reports). b)  Preliminary accounting information: •    An estimate of the costs incurred in the year N: total amount of the costs incurred in the year N for the following categories: costs incurred in relation to (grants and) procurement       contracts,   costs   incurred    directly     by  Frontex  and/or    Frontex's remuneration/internal        costs,  whatever   is      applicable,  with  a  clear   distinction between: 1.  costs accepted by Frontex during the year N on the basis of invoices (or costs statements); ii.  costs  accrued by Frontex for the ongoing contracts (based on                 their stage of completion) at the end of year N corrected for costs accrued in the year (N - 1 ) ; iii.  remuneration/internal/indirect costs as identified in Article 5. •    An update of the forecasted costs expected in the year N+ 1 ; •    Update of the positive, negative interests and bank charges in year N; •    EC pre-financing: the cumulative amount of the contribution/pre-financing received from the Commission; the cumulative amount of the costs incurred by Frontex and accepted by the Commission. •    List ofIPRs and assets: a list of all Intellectual property rights and assets including the assets under construction with status as of 3 1            December N which have been acquired by the Union according to Article 37 and Article 38 of the Agreement since entry into force of this Agreement, with their individual values in EUR, dates of acquisition, contract references, and their physical location. 3

A template for account reporting related to point b is provided for information in electronic form. c)   Statistics   on  the    implementation    of the  entrusted  tasks  which   shall  include:  list and number of contracts, grants or prizes signed during the reporting period; budget information; names of primes and main sub-contractors; country participation; profile participation     (i.e.   Industry, Small   and  Medium    Enterprises,   Academia,    Research organisations, Public Sector and Other); A country statistics template is provided in electronic form. Security information: a)   Security status: information on the technical and organisational security activities and measures put in place by Frontex during the year. This information should include, but not limited to, information security policies, measures related to asset management, access     control,    human    resource   security, physical   and   environmental    security, operations and communications security. This should include as well information on possible security incidents and identified weaknesses, their impact and the remedial measures adopted. Any other measure undertaken during the year to assess or enhance security and risk management must also be reported. b)  Report by Frontex          on the main findings of its verification of the effectiveness of its technical and organisational security measures through the means of audit, assessment, testing and/or evaluation (according to Article 44.4 of the Agreement). B.     Part two shall include: A technical summary report that shall include the following: a)  The summary description of the Part one. b)  An updated table of Outputs achieved in the implementation of the Entrusted Tasks, agreed baselines and targets, and relevant data sources; c)  Risk reporting as per the requirements described in Annex IX - Risk Management: i.    a risk register of ranked risks in the form of a structured matrix/table; ii.    an executive high level summary ofrisks that shall contain a reduced set of high level risks; A risk register template related to point c is provided for information in electronic form. d)  a summary of controls related to the Copernicus industrial procured contractors carried out and available final audit reports. Where errors and weaknesses in systems were identified,    analysis of their nature    and extent,  as well  as  information   on corrective measures taken or planned shall also be provided; A Financial Report that shall include the following: A consolidated and final version of: a)  The overall information on commitments, costs and payments according to section                  1 a), b ) , and c) of the financial report described in Annex IV. 4

b)  An estimate of the costs incurred in the year N: total amount of the costs incurred in the year   N   for  the  following categories:  costs  incurred   in relation  to  (grants  and) procurement       contracts, costs  incurred   directly  by    Frontex    and/or   Frontex's remuneration/internal costs, whatever is applicable, with a clear distinction between: iv.     costs accepted by Frontex during the year N on the basis of invoices (or costs statements); v.     costs accrued by Frontex for the ongoing contracts (based on their stage of completion) at the end of year N corrected for costs accrued in the year (N-1 ); vi.     remuneration/internal/indirect  costs   as  identified   in  Article   5  of  the Agreement. c)  An update of the forecasted costs expected in the year N+ 1 ; d)  Update of the positive, negative interests and bank charges in year N; e)  EC pre-financing: the cumulative amount of the contribution/pre-financing received from the Commission; the cumulative amount of the costs incurred by Frontex              and accepted by the Commission; f)  recoveries related to costs already reported to the Commission in previous financial years; g)  Profit and Loss accounts: information on accruals and costs incurred per contract as per the template. A template for account reporting related to points b) to g) is provided for information in electronic form. h)  list of all exceptions and non-compliance events related to the implementation of the entrusted tasks; i)  the financial reporting shall be accompanied by a management declaration to be drawn in accordance with the template. 5

CONTRIBUTION AGREEMENT BETWEEN THE EUROPEAN UNION, REPRESENTED BY THE EUROPEAN COMMISSION, AND THE EUROPEAN BORDER AND COAST GUARD AGENCY ON THE IMPLEMENTATION OF THE BORDER SURVEILLANCE COMPONENT OF THE COPERNICUS SECURITY SERVICE ANNEX VI MANAGEMENT DECLARATION TEMPLATE

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Management Declaration Template I, the undersigned, [first-name name] in my capacity as Executive Director ofFrontex Confirm, based on my own judgment and on the information at my disposal, including, inter alia, the results of the audits and controls carried out, that: The information submitted with the second part of the Annual Implementation Report as defined under Article        1 8 of the Agreement for the financial year O 1/01 /XXXX to 3 1 / 1 2 /X X X X is properly presented, complete and accurate; The expenditure was used for its intended purpose as defined in the Agreement; The control systems put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions; The Union contribution was used and accounted for in compliance with the obligations laid down in the n Agreement and that: Frontex: sets up and ensures the functioning of an effective and efficient Internal Control System; uses an accounting system that provides accurate, complete and reliable information in a timely manner; is subject to an independent external audit, performed in accordance with internationally accepted auditing standards by a functionally independent audit service; applies appropriate rules and procedures for providing financing from Union funds in accordance with the Agreement; ensures the ex post publication of information on recipients; ensures protection of personal data in accordance with Article 42 of the Agreement. Furthermore, I confirm that I am not aware of any undisclosed matter which could harm the interests of the Union. [However, the following reservations should be noted:]'. [place], [date] (signature) [first-name name] 1 Option to be used in case of reservations. 3

CONTRIBUTION AGREEMENT BETWEEN THE EUROPEAN UNION, REPRESENTED BY THE EUROPEAN COMMISSION, AND THE EUROPEAN BORDER AND COAST GUARD AGENCY ON THE IMPLEMENTATION OF THE BORDER SURVEILLANCE COMPONENT OF THE COPERNICUS SECURITY SERVICE ANNEX VII MULTIANNUAL COST PLANNING

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