HANSA - ANSP Financial Oversight V2.0

Document Title Document Context QM Book QM Section Document Identification Edition - Revision Date of Edition - Revision Authorship Document
Owner Class Status Available in
HANSA ANSPs Financial Oversight Process HANSA Process regarding ANSPs Financial Oversight
Second edition 12 April 2012 HANSA HANSA Public Released Issue Microsoft Word
Document Approval
M. Panagiotopoulos (HANSA Director)
ABSTRACT
This process is to form the basis for the financial oversight of the ANS providers . In this respect it provides objectives, requirements, processes, means and procedures for the oversight of air navigation service providers and the minimum requirements to be met by the service providers to obtain and keep certification according to SES associated regulations.
1
1 The term ANS provider means an organisation delivering air navigation services within the airspace for which Greece is responsible for service provision.
HANSA Procedure Nr.: XX / ANSP Financial Oversight File name: HANSA_ANSP Financial Oversight Process V2.0 (2)
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Ed. 2.0: Date:12/04/12 Released Issue
TABLE OF CONTENTS ABSTRACT ............................................................................................................................................. 1 1 INTRODUCTION.............................................................................................................................. 3 1.1 1.2 1.3 2 3 PURPOSE .................................................................................................................................... 3 INTENDED AUDIENCE ................................................................................................................... 3 DOCUMENT STRUCTURE .............................................................................................................. 3
SCOPE ............................................................................................................................................. 3 CONTEXT ........................................................................................................................................ 4 3.1 3.2 3.3 3.4 3.5 MISSION STATEMENT................................................................................................................... 4 OVERALL VIEW ............................................................................................................................ 4 RELATION TO OTHER PROCESSES ................................................................................................. 4 TERMINOLOGY ............................................................................................................................ 5 ROLES ...................................................................................................................................... 19
FINANCIAL OVERSIGHT PROCEDURES ................................................................................... 20 4.1 TRIGGERS ................................................................................................................................. 20 4.2 ACTIVITIES-STEPS ..................................................................................................................... 20 4.2.1 AREAS OF OVERSIGHT ............................................................................................................ 20 4.2.2 FINANCIAL AUDITING PROCEDURE .......................................................................................... 21 4.2.3 INITIAL FINANCIAL OVERSIGHT OF ANS PROVIDERS PROCEDURE ........................................... 23 4.2.4 ON-GOING FINANCIAL OVERSIGHT OF ANS PROVIDERS PROCEDURE ..................................... 23
REFERENCE DOCUMENTS ................................................................................................................ 25 ABBREVIATIONS................................................................................................................................. 27 DOCUMENT CHANGE RECORD ........................................................................................................ 28 ANNEX 1 FINANCIAL OVERSIGHT PROCEDURE ............................................................................ 29 ANNEX 2 COMPLIANCE CHECKLISTS ON ANSP FINANCIAL REQUIREMENTS.......................... 30 EC 2096/2005 COMPLIANCE CHECKLIST....................................................................... 30 EC 550/2004 COMPLIANCE CHECKLIST....................................................................... 30 NATIONAL REQUIREMENTS COMPLIANCE CHECKLIST............................................. 52 EC 1794/2006 COMPLIANCE CHECKLIST....................................................................... 56
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1 1.1
INTRODUCTION Purpose
The purpose of the document is to describe the steps of the process of the financial oversight of the ANSP of Greece.
1.2 1.3
Intended Audience Document Structure
The audience of this document is the HANSA and potentially staff of the HCAA ANSP.
This document is structured as follows: 1. Introduction; 2. Scope; 3. Context; 4. Financial oversight procedures 4.1 Triggers 4.2 Activities-Steps 4.2.1. Areas of oversight 4.2.1. Financial auditing procedure 4.2.2. Initial financial oversight of ANS providers procedure 4.2.3. On-going financial oversight of ANS providers procedure
SCOPE
The main objective of the financial oversight is to ensure that the ANSPs in Greece exhibit an ongoing compliance with the relevant regulations. This document covers the objectives, requirements, processes, means and procedures for the ANSP financial oversight activities to be carried out by the finance section of the Hellenic Air Navigation National Supervisory Authority, and sets out the minimum requirements for the ANSPs. Although financial oversight contributes to the issuance or renewal of a certificate of an ANS provider, such activities are not described in this document.
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3 3.1
CONTEXT Mission Statement

The mission of the process in respect of oversight is to verify the financial strength and transparency of the Air Navigation Services provider. This is achieved, by monitoring the accounts of air navigation services, and verifying requirements like transparency of accounts, compliance with the charging scheme and financial strength in line with the 550/2004 & 1070/2009, EC regulation 1191/2011, 691/2011,1035/2011 regulations.
2
3.2
Overall View
The objectives, rules, procedures and requirements contained in this document take into consideration the national legislation of Greece, the provisions of the ICAO Convention and the relevant Annexes to the Convention, the EU Single European Sky (SES) regulations and other relevant EU legislation, and EUROCONTROL Requirements and associated advisory and/or guidance material. The Financial oversight is part of the supervision of SES/SES II requirements applicable to the supervision of ANS. The Hellenic Air Navigation National Supervisory Authority (HANSA) is responsible for supervising the implementation of requirements applicable to the provision of ATM/ANS . The Human Resources & Financial Section of the HANSA reports to the Head of HANSA and is responsible for the financial oversight of the ANSPs, according to the respective and appropriate national law and regulations, following this process. At present, the Air Navigation Service Providers in Greece are: The Air Navigation General Directorate, comprising the Hellenic Air Navigation Service Provider (HANSP), according to national law 3913/2011 The Hellenic National Meteorological Service (HNMS) for ANS MET services The Civil Aviation Training Centre for Air Navigation Training
While the ANSPs are responsible for the Sustainability of their services and are obliged to have effective finances in place, and the HANSA Human Resources & Financial Section is responsible for the financial oversight of the ANSPs, cooperation between the service providers and the HANSA is a prerequisite for an effective oversight. This procedure is applicable to HANSA.
3.3
Relation to other processes
There is no sticto sensu relationship with other oversight processes applied by NSAs (e.g. Safety) but the calendar of oversights, audits or inspections shall be aligned.
Cf article 6, Common requirements, of the EC regulation 550/2004 on the provision of air navigation in the Single European Sky.
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3.4
AIP
Terminology
Aeronautical Information Publication. means any public or private entity providing air navigation services for general air traffic; means air traffic services; communication, navigation and surveillance services; meteorological services for air navigation; and aeronautical information services means a function established with the objective of contributing to a safe, orderly and expeditious flow of air traffic by ensuring that ATC capacity is utilised to the maximum extent possible, and that the traffic volume is compatible with the capacities declared by the appropriate air traffic service providers means the various flight information services, alerting services, air traffic advisory services and ATC services (area, approach and aerodrome control services) Is an airspace of defined dimensions, in space and time, within which ATM/ANS are provided. means an airspace of defined dimensions, in space and time, within which air navigation services are provided means a planning function with the primary objective of maximising the utilisation of available airspace by dynamic time-sharing and, at times, the segregation of airspace among various categories of airspace users on the basis of short-term needs means all aircraft operated as general air traffic; any legal person or entity representing the interests of one or several categories of users of air navigation services; in respect of the Financial Processes shall cover the following provisions on the level and quality of service such as the expected level of capacity, safety and delays to flights incurred as well as on financial arrangements: a. information on the implementation of new infrastructure or other developments and a statement how they will contribute to improving the level and quality of services; b. indicators of performance against which the level and quality of service may be reasonably assessed; c. the service providers expected short-term financial position as well as any changes to or impacts on the business plan. The ANSP shall be able to provide an annual report or any other similar document of its activities to the relevant national supervisory authority. The report shall cover its financial results without prejudice to Article 12 of Regulation (EC) No 550/2004, as well as its operational performance and any other significant activities and developments. The annual report shall include as a minimum: an assessment of the level and quality of service generated and of the level of safety provided, the performance of the air navigation service provider compared to the performance objectives established in the business plan or any other similar document, reconciling actual performance against the annual plan by using the indicators of performance established in the annual plan, developments in operations and infrastructure, the financial results, as long as they are not separately published in accordance with Article 12(1) of Regulation (EC) No 550/2004, information about the formal consultation process with the users of its services,
air navigation service providers air navigation services air traffic flow management
air traffic services airspace block
airspace management
airspace user airspace users representative annual plan, or any other similar equivalent document
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information about the human resources policy, taking into account the national legislation about public employees.
ANS ANSP
Air Navigation Services air navigation service provider shall be understood to include an organisation having applied for a certificate to provide such services The requirements for the provision of ATM services, applicable to the specific situation under consideration, and established through the existing rulemaking framework, concerning, inter alia (a) Technical and operational competence and suitability to provide ATM services; (b) Systems and processes for financial management; (c) Technical systems, their constituents and associated procedures. An evaluation based on engineering, operational judgement and/or analysis methods. assets included in the calculation of the cost of capital where Member States shall ensure that the costs of these assets are not recovered twice.
applicable financial regulatory requirements
assessment assets do not belong to the air navigation service provider ATC service
Air Traffic Control service (a) means a service provided for the purpose of: preventing collisions: between aircraft, and in the manoeuvring area between aircraft and obstructions (b) expediting and maintaining an orderly flow of air traffic; and Air Traffic Flow Management. Air Traffic Management, means the aggregation of the airborne and ground-based functions (air traffic services (ATS), airspace management (ASM) and air traffic flow management (ATFM)) required to ensure the safe and efficient movement of aircraft during all phases of operations; means the plan endorsed by Council Decision 2009/320/EC, in accordance with Article 1(2) of Council Regulation (EC) No 219/2007 of 27 February 2007 on the establishment of a Joint Undertaking to develop the new generation European air traffic management system (SESAR) a service for the purpose of ATM. an organisation designated to provide ATM service(s). the part of the ANS system composed of a ground based ATM component and an airborne ATM component. The ATM system includes human, technical systems and procedures, and assumes the existence of a supporting CNS system. Air Traffic Services. A generic term meaning variously, flight information service, air traffic advisory service, air traffic control service (area control service, approach control service or aerodrome control service). The business plan shall: a) set out the overall aims and goals of the air navigation service provider and its strategy towards achieving them in consistency with any overall longer term plan of the provider and with relevant Community requirements relevant for the development of infrastructure or other technology; b) contain appropriate performance objectives in terms of quality and level of service, safety and cost-effectiveness. A business plan should cover a minimum period of five years.
ATFM ATM
ATM Master Plan
ATM service ATM service provider ATM system
ATS
Business Plan
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Certificate
means a document issued by a Member State in any form complying with national law, which confirms that an air navigation service provider meets the requirements for providing a specific service Member States shall ensure that airspace users representatives are consulted on the charging policy on a regular basis. To this end, they shall provide them with the necessary information on their charging mechanism as set out in Annex VI (EC) No 1794/2006, or where a Member State has taken the decision referred to in Article 1(6) (EC) No 1794/2006, with the necessary information as set out in Annex III, part 2,(EC) No 1794/2006 and shall organise an effective and transparent consultation hearing to present this information as well as the information referred to in Article 8 (EC) No 1794/2006, in the presence of the air navigation service providers involved. Without prejudice to Article 18(EC) No 1794/2006 of the service provision Regulation, the relevant documentation shall be put at the disposal of airspace users representatives, the Commission, Eurocontrol and national supervisory authorities three weeks before the consultation hearing. Member States shall ensure that airspace users representatives are consulted on the charging policy on a regular basis. To this end, they shall provide them with the necessary information on their charging mechanism as set out in Annex VI (EC) No 1794/2006, or where a Member State has taken the decision referred to in Article 1(6) (EC) No 1794/2006, with the necessary information as set out in Annex III, part 2,(EC) No 1794/2006 and shall organise an effective and transparent consultation hearing to present this information as well as the information referred to in Article 8 (EC) No 1794/2006, in the presence of the air navigation service providers involved. Without prejudice to Article 18(EC) No 1794/2006 of the service provision Regulation, the relevant documentation shall be put at the disposal of airspace users representatives, the Commission, Eurocontrol and national supervisory authorities three weeks before the consultation hearing. The Charging Scheme is developed to contribute to the achievement of greater transparency with respect to the determination, imposition and enforcement of charges to airspace users, consultation on the cost bases and on the allocation of the costs among different services. This scheme shall also be consistent with Article 15 of the 1944 Chicago Convention on International Civil Aviation and with Eurocontrol charging system for en route charges. When establishing charges for air navigation services the Commission and Member States should endeavour to use common forecasts. Some flexibility should be permitted in those cases where traffic diverges significantly from forecasts, in particular by using appropriate alert mechanisms. Is scheme that reflects the costs incurred either directly or indirectly in the provision of air navigation services. When establishing charges for air navigation services the Commission and Member States should endeavour to use common forecasts. Some flexibility should be permitted in those cases where traffic diverges significantly from forecasts, in particular by using appropriate alert mechanisms.
charges, collection of
Charging mechanism, transparency of the
Charging Scheme
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Charging Scheme, review of charges
1. The Commission shall provide for the ongoing review of compliance with the principles and rules referred to in Articles 14 and 15 (EC) 550/2004, acting in cooperation with the Member States. The Commission shall endeavour to establish the necessary mechanisms for making use of Eurocontrol expertise. 2. At the request of one or more Member States which consider that the abovementioned principles and rules have not been properly applied, or on its own initiative, the Commission shall carry out an investigation on any allegation of non-compliance or non-application of the principles and/ or rules concerned. Within two months of receipt of a request, after having heard the Member State concerned and after consulting the Single Sky Committee in accordance with the procedure referred to in Article 5(2) of the framework Regulation, the Commission shall take a decision on the application of Articles 14 and 15 (EC) 550/2004 and as to whether the practice concerned may continue. 3. The Commission shall address its decision to the Member States and inform the service provider thereof, in so far as it is legally concerned. Any Member State may refer the Commissions decision to the Council within one month. The Council, acting by a qualified majority, may take a different decision within a period of one month.
Charging Scheme, principles
When establishing charges for air navigation services the Commission and Member States should endeavour to use common forecasts. Some flexibility should be permitted in those cases where traffic diverges significantly from forecasts, in particular by using appropriate alert mechanisms (EC 1191/2010, 691/2010): 1. Shall be based on the account of costs for air navigation services incurred by service providers for the benefit of airspace users. The scheme shall allocate these costs among categories of users. 2. The following principles shall be applied when establishing the cost-base for charges: (a) the cost to be shared among airspace users shall be the full cost of providing air navigation services, including appropriate amounts for interest on capital investment and depreciation of assets, as well as the costs of maintenance, operation, management and administration; (b) the costs to be taken into account in this context shall be those assessed in relation to the facilities and services provided for and implemented under the ICAO Regional Air Navigation Plan, European Region. They may also include costs incurred by national supervisory authorities and/or recognised organisations, as well as other costs incurred by the relevant Member State and service provider in relation to the provision of air navigation services; (c) the cost of different air navigation services shall be identified separately, as provided for in Article 12(3); (d) cross-subsidy between different air navigation services shall be allowed only when justified for objective reasons, and subject to clear identification; (e) transparency of the cost-base for charges shall be guaranteed. Implementing rules for the provision of information by the service providers shall be adopted in order to permit reviews of the providers forecasts, actual costs and revenues. Information shall be regularly exchanged between the national supervisory authorities, service providers, airspace users, the Commission and Eurocontrol. 3. Without prejudice to Eurocontrol charging system for en route charges,
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Member States shall comply with the following principles when setting charges in accordance with paragraph 2: (a) charges shall be set for the availability of air navigation services under non-discriminatory conditions. When imposing charges on different airspace users for the use of the same service, no distinction shall be made in relation to the nationality or category of the user; (b) exemption of certain users, especially light aircraft and State aircraft, may be permitted, provided that the cost of such exemption is not passed on to other users; (c) air navigation services may produce sufficient revenues to exceed all direct and indirect operating costs and to provide for a reasonable return on assets to contribute towards necessary capital improvements; (d) charges shall reflect the cost of air navigation services and facilities made available to airspace users, taking into account the relative productive capacities of the different aircraft types concerned; (e) charges shall encourage the safe, efficient and effective provision of air navigation services with a view to a high level of safety and to cost efficiency and shall stimulate integrated service provision. To that effect, such charges may be used to provide: mechanisms, including incentives consisting of financial advantages and disadvantages, to encourage air navigation service providers and/or airspace users to support improvements in air traffic flow management such as increased capacity and reduction of delays, while maintaining an optimum safety level. The decision as to whether to apply such mechanisms remains the sole responsibility of each Member State,
Charging zones Charging zones extend across the airspace Charging zones, establishment of Charging zones, setting of unit rates for
revenues to benefit projects designed to assist specific categories of airspace users and/or air navigation service providers in order to improve collective air navigation infrastructures, the provision of air navigation services and the use of airspace. 4. The implementing rules in the fields covered by paragraphs 1, 2 and 3 shall be established in accordance with the procedure referred to in Article 8 of the framework Regulation. zones that shall be defined in a manner consistent with air traffic control operations and services, after consultation of airspace users representatives zones that extend across the airspace of more than one Member State where the Member States concerned shall make the appropriate arrangements to ensure consistency and uniformity in the application of this Regulation to the airspace concerned. They shall notify the Commission and Eurocontrol thereof. Member States shall establish charging zones in the airspace falling under their responsibility where air navigation services are provided to airspace users.
Commercial air transport
Member States shall ensure that unit rates are set for each charging zone on an annual basis. They may also ensure that unit rates are set in advance for each year of a period not exceeding five years. In case of unexpected major changes of traffic or costs, unit rates may be amended during the course of the year. Member States shall inform the Commission and Eurocontrol, where appropriate, of the unit rates set for each charging zone (EC 1191/2010 art. 11a). shall mean any aircraft operation involving the transport of passengers, cargo or mail for remuneration or hire
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Common projects
Competence and capability, technical and operational Compliance, financial, demonstration of
In order to complete the creation of the single European sky, it is necessary a concept of common projects, aimed at assisting airspace users and/or air navigation service providers to improve collective air navigation infrastructure, the provision of air navigation services and the use of airspace, in particular those that may be required for the implementation of the ATM Master Plan, should not prejudice pre-existing projects decided by one or several Member States with similar objectives. National supervisory authorities have a key role to play in the implementation of the single European sky and the Commission should therefore facilitate cooperation among them in order to enable the exchange of best practices and to develop a common approach, including through enhanced cooperation at regional level. This cooperation should take place on a regular basis. In particular where common projects are deployed, care should be taken, inter alia, through the application of comprehensive and transparent accounting, to ensure that airspace users are not double-charged. Common projects should be deployed to the benefit of all stakeholders and should ensure equal treatment thereof. An air navigation service provider shall be able to provide services in a safe, efficient, continuous and sustainable manner consistent with any reasonable level of overall demand for a given airspace. To this end, it shall maintain adequate technical and operational capacity and expertise. The air navigation service provider shall provide all the relevant evidence to demonstrate financial compliance with the applicable common requirements and may make full use of existing data. The ANSP shall notify the national supervisory authority of planned changes to its provision of services If certified air navigation service provider does not comply any longer with the applicable common financial requirements than the competent national supervisory authority shall take a decision within a time period not exceeding one month. By this decision, the national supervisory authority shall require the air navigation service provider to take corrective action. The HANSA shall, on the basis of the evidence at its disposal, monitor annually the ongoing financial compliance of the air navigation service providers taking into account the national economic situation and the national legislation established for the financing of the public sector (Nation Law 4025/2011). To this end, the HANSA shall establish and update annually an indicative inspection programme covering all the providers it has certified and based on an assessment of the risks associated with the different operations constituting the services provided. It shall consult the air navigation service providers concerned as well as any other national supervisory authority concerned, if appropriate, before establishing such a programme The programme shall indicate the envisaged interval of the inspections of the different sites. a document issued by a Member State in any form complying with national law, which confirms that an ATM service provider meets the requirements for providing a specific service. shall be equal to the product of: (a) the sum of the average net book value of fixed assets used by the air navigation service provider in operation or under construction and of the average value of the net current assets that are required for the provision of air navigation services; and (b) the weighted average of the interest rate on debts and of the return on equity.
Compliance, financial, ongoing
constituents
cost of capital
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costs
we consider manly the costs of the AIR NAVIGATION SERVICE PROVISION where costs incurred in the provision of air navigation services in relation to the facilities and services provided for and implemented under the ICAO Regional Air Navigation Plan, European Region, in the charging zones under their responsibility. The costs shall include administrative overheads, training, studies, tests trials as well as research and
Costs, allocation of
development allocated to these services. Member States may establish the following costs: (a) the costs incurred by the relevant national authorities; (b) the costs incurred by the recognised organisations, as referred to in Article 3 (EC) No 1794/2006 of the service provision Regulation; (c) the costs stemming from international agreements. The costs of eligible services, facilities and activities within the meaning of Article 5 shall be established in such a manner as to be consistent with the accounts referred to in Article 12 of the service provision Regulation for the period from 1 January to 31 December. The costs shall be broken down into staff costs, other operating costs, depreciation costs, cost of capital and exceptional items including non-recoverable taxes and custom duties paid, and all other related costs. The costs of eligible services, facilities and activities within the meaning of Financial Processes shall be allocated in a transparent way to the charging zones in respect of which they are actually incurred. Where costs are incurred across different charging zones, they shall be allocated in a proportional way on the basis of a transparent methodology as required in Article 8 (EC) No 1794/2006. The costs determined by the Member States at national level or at the level of a functional airspace block which are intended to be shared among airspace users should take account of performance targets. The costs of eligible services, facilities and activities within the meaning of Financial Processes shall be allocated in a transparent way to the charging zones in respect of which they are actually incurred. Where costs are incurred across different charging zones, they shall be allocated in a proportional way on the basis of a transparent methodology as required in Article 8 (EC) No 1794/2006. A document issued or adopted by a National Supervisory Authority which mandates actions to be performed on a system to restore a tolerable level of financial processes, when evidence shows that aviation financial may otherwise be compromised. financial processes to ensure economical strength
Directive
Economical assurance
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economical strength
En route charging zone
an air navigation service provider shall be able to meet its financial obligations, such as fixed and variable costs of operation or capital investment costs. It shall use an appropriate cost accounting system according to the national accounting system. It shall demonstrate its ability through the annual plan as well as through balance sheets and accounts as practicable under its legal statute. In accordance with article 12(2) of Regulation (EC) No 550/2004, an air navigation service provider shall demonstrate that it is undergoing an independent audit on a regular basis. means a volume of airspace for which a single cost base and a single unit rate are established; shall extend from the ground up to, and including, upper airspace without prejudice to the possibility for a Member State to establish a specific zone for a complex terminal area after consultation with airspace users representatives is the cost that shall be financed by means of en route charges imposed on the users of air navigation services ESARR Implementation Monitoring and Support Programme Functional Airspace Block; an airspace block based on operational requirements and established regardless of State boundaries, where the provision of air navigation services and related functions are performance-driven and optimised with a view to introducing, in each functional airspace block, enhanced cooperation among air navigation service providers or, where appropriate, an integrated provider; The FABs are key enablers for enhancing cooperation between air navigation service providers in order to improve performance and create synergies. Member States should establish functional airspace blocks within a reasonable time-frame. For that purpose and in order to optimise the interface of functional airspace blocks in the single European sky, the Member States concerned should cooperate with each other and where appropriate they should also cooperate with third countries. In view of the creation of functional airspace blocks and the setting up of the performance scheme, the Commission should determine and take into account the necessary conditions for the Community to create a Single European Flight Information Region (SEFIR), to be requested by the Member States from the ICAO in accordance with both the established procedures of that organisation and the rights, obligations and responsibilities of Member States under the Convention on International Civil Aviation, signed in Chicago on 7 December 1944 (the Chicago Convention). By encompassing the airspace under the responsibility of the Member States, the SEFIR should facilitate common planning and integrated operations in order to overcome regional bottlenecks. Such a SEFIR should include the necessary flexibility to reflect specific needs such as traffic density and the level of complexity required. Air navigation service providers shall facilitate inspections and surveys by the national supervisory authority or by a recognised organisation acting on the latters behalf, including site visits. The persons authorised by those bodies shall be empowered: (a) to examine the relevant accounting documents, asset books, inventories and any other material relevant to the establishment of air navigation charges; (b) to take copies of or extracts from such documents; (c) to ask for oral explanations on site; (d) to enter relevant premises, lands or means of transport. Such inspections and surveys shall be carried out in compliance with the procedures in force in the Member State in which they are to be undertaken. Member States shall ensure that decisions taken pursuant to this Financial process are properly reasoned and are subject to an effective review and/or
En route services, costs of ESIMS FAB
Facilitation of compliance monitoring
Final provisions
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appeal procedure. Financial performance plans shall: (i) be based on the NATIONAL PERFORMANCE PLANS according to EC Regulation 691/2010 (ii) include binding performance targets consistent with the Community-wide performance targets; In accordance with article 12(2) of Regulation (EC) No 550/2004, an air navigation service provider shall demonstrate that it is undergoing an independent audit on a regular basis according to the national legislation. a financial action to eliminate the cause of a detected non-conformity and or financial instability or other financial undesirable situation. through the application of comprehensive and transparent accounting, it is necessary to ensure that airspace users are not double-charged. Common projects should be deployed to the benefit of all stakeholders and should ensure equal treatment thereof. collection, validation, examination, evaluation and dissemination of relevant data related
Financial audit
Financial corrective action Financial oversight on common project charges Financial performance scheme, procedures Financial processes, common rules
shall include the following: technical and operational competence and suitability, systems and processes for safety and quality management, reporting systems, quality of services, financial strength, liability and insurance cover where applicable by national law, ownership and organisational structure, including the prevention of conflicts of interest, human resources, including adequate staffing plans taking into account the national legislation and national directives for the public sector.
Financial regulatory audit
security. A systematic and independent examination conducted by, or on behalf of, a National Supervisory Authority to determine whether complete financial-related arrangements or elements thereof, to processes and their results, products or services, comply with required financial related arrangements and whether they are implemented effectively and are suitable to achieve expected results. The function undertaken by a designated authority to verify that financial regulatory objectives and requirements are effectively met. The formal stipulation by the regulator of a financial.-related specification which, if complied with, will lead to acknowledgement of financial competence in that respect. A specific objective or measure, identified consistently with financial regulatory requirements, whose implementation is necessary
Financial regulatory oversight is: Financial regulatory requirement Financial related condition
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Financing common projects
Functional system GAT
The concept of common projects, aimed at assisting airspace users and/or air navigation service providers to improve collective air navigation infrastructure, the provision of air navigation services and the use of airspace, in particular those that may be required for the implementation of the ATM Master Plan, should not prejudice pre-existing projects decided by one or several Member States with similar objectives. The provisions on financing of the deployment of common projects should not prejudge the manner in which these common projects are set up. The Commission may propose that funding, such as Trans-European Network or European Investment Bank funding, may be used in support of common projects, in particular to speed up the deployment of the SESAR programme, within the multi annual financial framework. Without prejudice to access to that funding, Member States should be free to decide how revenues generated by the auctioning of aviation sector allowances under the Emissions Trading Scheme are to be used and to consider in this context whether a share of such revenues might be used to finance common projects at the level of functional airspace blocks.(EC) 1070/2009 shall mean a combination of systems, procedures and human resources organised to perform a function within the context of ATM; General Air Traffic, All movements of civil aircraft, as well as all movements of State aircraft (including military, customs and police aircraft) when those movements are carried out in conformity with the International Civil Aviation Organisation (ICAO). Shall mean any civil aircraft operation other than commercial air transport or aerial work Instrument flight rules It shall set in advance the conditions for determining the maximum level of the unit rate or of the revenue for each year over a period not exceeding five years. These conditions shall be set with reference to the projected level of costs (including the cost of capital) over the period and may also stipulate financial modulations (either above or below the expected costs) based on particular aspects of the air navigation service providers performance which may include efficiency, quality of service, the performance of particular projects, milestones or competencies or a level of cooperation with other air navigation service providers in view of taking into account network effects. in respect of users of air navigation services, it shall, following the consultation referred to in Article 15 (EC) No 1794/2006 , modulate charges incurred by them in order to reflect efforts made by these users to optimise the use of air navigation services, to reduce the overall costs of these services and to increase their efficiency, in particular by decreasing charges according to airborne equipment that increases capacity or to offsetting the inconvenience of choosing less congested routings. Member States may establish or approve incentive schemes consisting of financial advantages or disadvantages applied on a non-discriminatory and transparent basis to support improvements in the provision of air navigation services resulting in a different calculation of charges .These incentives may apply to air navigation service providers and/or airspace users. The incentive scheme shall be limited in time, scope and amount. The estimated savings generated by the operational efficiency improvements shall at least offset the cost of the incentives within a reasonable time frame. The scheme shall be subject to regular review involving airspace users representatives. Member States which have established or approved incentive schemes shall monitor the proper implementation by air navigation service providers of these incentive schemes. Shall be equal to the average interest rate on debts of the air navigation service provider.
General aviation IFR Incentive scheme, apply on air navigation service providers
Incentive scheme, applying including night-time modulations Incentive schemes
Interest rate on debts
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liability and insurance cover
NSA
An air navigation service provider shall have in place arrangements to cover its liabilities arising from applicable law. The method employed to provide the cover shall be appropriate to the potential loss and damage in question, taking into account the legal status of the air navigation service provider and the level of commercial insurance cover available. An air navigation service provider which avails itself of services of another air navigation service provider shall ensure that the agreements cover the allocation of liability between them. 1. Member States shall, jointly or individually, either nominate or establish a body or bodies as their national supervisory authority in order to assume the tasks assigned to such authority under this Regulation and under the measures referred to in Article 3. (EC) 1070/2009 2. The national supervisory authorities shall be independent of air navigation service providers. This independence shall be achieved through adequate separation, at the functional level at least, between the national supervisory authorities and such providers. 3. National supervisory authorities shall exercise their powers impartially, independently and transparently. This shall be achieved by applying appropriate management and control mechanisms, including within the administration ofa Member State. However, this shall not prevent the national supervisory authorities from exercising their tasks within the rules of organisation of national civil aviation authorities or any other public bodies. 4. Member States shall ensure that national supervisory authorities have the necessary resources and capabilities to carry out the tasks assigned to them under this Regulation in an efficient and timely manner. 5. Member States shall notify the Commission of the names and addresses of the national supervisory authorities, as well as changes thereto, and of the measures taken to ensure compliance with paragraphs 2, 3 and 4. The HANSA shall organise proper inspections and surveys to verify compliance with the requirements of this Regulation. In respect of functional airspace blocks that extend across the airspace falling under the responsibility of more than one Member State, the Member States concerned shall conclude an agreement on the supervision provided for in this Article 2 EC 550/2004 with regard to the air navigation service providers providing services relating to those blocks. Member States may conclude an agreement on the supervision provided for in this Article with regard to the air navigation service provider providing services in a Member State other than that in which the provider has its principal place of operation. National supervisory authorities shall make appropriate arrangements for close cooperation with each other to ensure adequate supervision of air navigation service providers holding a valid certificate from one Member State that also provide services relating to the airspace falling under the responsibility of another Member State. Such cooperation shall include arrangements for the handling of cases involving non-compliance with the applicable common requirements set out in Article 6 (EC) 550/2004 or conditions set out in Annex II. (EC) 550/2004. They shall ensure the appropriate supervision of the application of this Regulation, ANSPs which provide services relating to the airspace falling under the responsibility of the Member State which nominated or established the relevant authority. The HANSA shall organise proper inspections and surveys to verify compliance with the requirements of this Regulation. The air navigation service provider concerned shall facilitate such work. National supervisory authorities have a key role to play in the implementation of the single European sky and the Commission should therefore facilitate cooperation among them in order to enable the exchange of best practices and to develop a common approach, including through enhanced cooperation at regional level. This cooperation should take place on a regular basis.
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National supervisory authorities should have the flexibility to reflect specific national or regional circumstances when formulating their national and regional plans. When approving or adopting national plans, Member States should be entitled to make appropriate modifications. The national supervisory authorities should take appropriate measures to ensure a high level of safety including the possibility of issuing an individual certificate for each type of air navigation service, while respecting the need for cost-efficiency and consistency and avoiding duplication.
Open and transparent provision of services
Operating organisation Organisational management
An air navigation service provider shall provide its services in an open and transparent manner. It shall publish the conditions of access to its services and establish a formal consultation process with the users of its services on a regular basis, either individually or collectively, and at least once a year. An air navigation service provider shall not discriminate on grounds of nationality or identity of the user or the class of users in accordance with applicable Community law. In addition to the provision of Annex I, part 8.1 and where a Member State decides to organise the provision of specific ATS services in a competitive environment, a Member State may take all appropriate measures to ensure that providers of these specific air traffic services shall neither engage in conduct that would have as its object or effect the prevention, restriction or distortion of competition, nor shall they engage in conduct that amounts to an abuse of a dominant position in accordance with applicable national and Community law. shall mean an organisation responsible for the provision of engineering and technical services supporting air traffic, communication, navigation or surveillance services An air navigation service provider shall produce a business plan or any other similar and official document referred in national legislation covering a minimum period of five years. The business plan shall: (a) set out the overall aims and goals of the air navigation service provider and its strategy towards achieving them in consistency with any overall longer term plan of the provider and with relevant Community requirements relevant for the development of infrastructure or other technology; (b) contain appropriate performance objectives in terms of quality and level of service, safety and cost-effectiveness. An air navigation service provider shall produce an annual plan covering the forthcoming year which shall specify further the features of the business plan and describe any changes to it. The annual plan shall cover the following provisions on the level and quality of service such as the expected level of capacity, safety and delays to flights incurred as well as on financial arrangements: (a) information on the implementation of new infrastructure or other developments and a statement how they will contribute to improving the level and quality of services; (b) indicators of performance against which the level and quality of service may be reasonably assessed; (c) the service providers expected short-term financial position as well as any changes to or impacts on the business plan.
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Organisational structure
An air navigation service provider shall set up and manage its organisation according to a structure that supports the safe, efficient and continuous provision of services. The organisational structure shall define: (a) the authority, duties and responsibilities of the nominated post holders, in particular of the management personnel in charge of safety, quality, security, finance and human resources related functions; (b) the relationship and reporting lines between different parts and processes of the organisation. A provider of air traffic services shall make explicit to the national supervisory authority referred to in Article 7(2) of Regulation (EC) No 550/2004: its legal status, its ownership structure and any arrangements having a significant impact on the control over its assets,
ownership
any links with organisations not involved in the provision of air navigation services, including commercial activities in which it is engaged either directly or through related undertakings, which account for more than 1 % of its expected revenue. Furthermore, it shall notify any change of any single shareholding which represents 10 % or more of its total shareholding. A provider of air traffic services shall take all necessary measures to prevent any situation of conflict of interests that could compromise the impartial and objective provision of its services. A set of interrelated or interacting activities which transforms inputs into outputs. The adoption, enactment and implementation of rules for the achievement of stated objectives by those to whom the regulatory process applies. An air navigation service provider shall be able to provide an annual report of its activities to the relevant national supervisory authority. This report shall cover its financial results without prejudice to Article 12 of Regulation (EC) No 550/2004, as well as its operational performance and any other significant activities and developments in particular in the area of safety. The annual report shall include as a minimum: an assessment of the level and quality of service generated and of the level of safety provided, the performance of the air navigation service provider compared to the performance objectives established in the business plan, reconciling actual performance against the annual plan by using the indicators of performance established in the annual plan, developments in operations and infrastructure, the financial results, as long as they are not separately published in accordance with Article 12(1) of Regulation (EC) No 550/2004, information about the formal consultation process with the users of its services, information about the human resources policy.
process regulation reporting requirements
return on equity
The air navigation service provider shall make the content of the annual report available to the public under conditions set by the national supervisory authority in accordance with national law. Shall take into account the financial risk of the air navigation service provider taking the national bond rate as a guide. When the air navigation service provider is subject to an incentive scheme as referred to in Article 12(2) (EC) No 1794/2006, an additional premium may be added to ensure adequate consideration of the specific financial risk assumed by this provider. shall mean either an air navigation service or a bundle of air navigation services
services
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terminal charges, calculation
1.
terminal charging zone terminal services, cost of
Without prejudice to the possibility under Article 3 (EC) No 1794/2006 of financing terminal air navigation services through other sources of funding, the terminal charge for a specific flight in a specific terminal charging zone shall be equal to the product of the unit rate established for this terminal charging zone and the terminal service units for this flight. 2. Without prejudice to the implementation by a Member State of an incentive scheme with regard to air navigation service providers in accordance with Article 12(2) (EC) No 1794/2006, the unit rate in the terminal charging zone shall be calculated by dividing the forecast number of chargeable terminal service units for the relevant year into the forecast costs for air navigation services. The forecast costs shall include the balance resulting from over or under recovery of previous years. 3. The terminal service units shall be calculated in accordance with Annex V (EC) No 1794/2006. means an airport or a group of airports for which a single cost base and a single unit rate are established;
terminal services, costs of TLS
shall relate to the following services: (a) aerodrome control services, aerodrome flight information services including air traffic advisory services, and alerting services; (b) air traffic services related to the approach and departure of aircraft within a certain distance of an airport on the basis of operational requirements; (c) an appropriate allocation of all other air navigation services components, reflecting a proportionate attribution between en route and terminal services. If exemptions are granted to VFR flights in accordance with Article 9 (EC) No 1794/2006, the air navigation service provider shall identify the costs of air navigation services provided to VFR flights separately from the costs provided to IFR flights. These costs may be established through a marginal cost methodology taking into account the benefits to IFR flights stemming from the services granted to VFR flights. shall be financed by means of terminal charges imposed on the users of air navigation services and/or other revenues, including cross-subsidies in accordance with Community law Tolerable Level of Financial ; either a quantified target, qualitative target or standard identified in relation to the safe provision of ATM services within airspace blocks, and established through the existing regulatory framework consistently with applicable financial regulatory requirements. 1. ANSPs whatever their system of ownership or legal form, shall draw up, submit to audit and publish their financial accounts. These accounts shall comply with the international accounting standards adopted by the Community. Where full compliance with the international accounting standards is not possible, the provider shall endeavour to achieve such compliance to the maximum possible extent. In all cases, ANSPs shall publish an annual report and regularly undergo an independent audit. When providing a bundle of services, ANSPs shall, in their internal accounting, identify the relevant costs and income for air navigation services, broken down in accordance with Eurocontrol principles for establishing the cost-base for route facility charges and the calculation of unit rates and, where appropriate, shall keep consolidated accounts for other, non-airnavigation services, as they would be required to do if the services in question were provided by separate undertakings. Member States shall designate the competent authorities that shall have a right of access to the accounts of service providers that provide services within the airspace under their responsibility.
transparency of accounts
2. 3.
4.
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5.
transparency of the charging mechanism
Member States may apply the transitional provisions of Article 9 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1) to air navigation service providers that fall within the scope of that regulation. Member States shall ensure that airspace users representatives are consulted on the charging policy on a regular basis. To this end, they shall provide them with the necessary information on their charging mechanism as set out in Annex VI (EC) No 1794/2006, or where a Member State has taken the decision referred to in Article 1(6) (EC) No 1794/2006, with the necessary information as set out in Annex III, part 2,(EC) No 1794/2006 and shall organise an effective and transparent consultation hearing to present this information as well as the information referred to in Article 8 (EC) No 1794/2006, in the presence of the air navigation service providers involved. Without prejudice to Article 18(EC) No 1794/2006 of the service provision Regulation, the relevant documentation shall be put at the disposal of airspace users representatives, the Commission, Eurocontrol and national supervisory authorities three weeks before the consultation hearing. Without prejudice to Article 18 (EC) No 1794/2006 of the service provision Regulation, Member States and/or air navigation service providers shall organise an exchange of information on cost bases, planned investments and expected traffic with airspace users representatives if the latter so request. Subsequently, they shall make their respective costs established in accordance with Article 5 (EC) No 1794/2006 available in a transparent manner to airspace users representatives, the Commission and, where applicable Eurocontrol at least on an annual basis. This information shall be based on the reporting tables and detailed rules set out in Annex II of (EC) No 1794/2006 or, where a Member State has taken the decision referred to in Article 1(6) (EC) No 1794/2006, or has indicated to the Commission that it is considering taking such a decision, in Annex III part 1 of (EC) No 1794/2006. mean the operator of the aircraft at the time when the flight was performed or, if the identity of the operator is not known, the owner of the aircraft, unless he proves that another person was the operator at that time Confirmation through the provision of objective evidence that specified requirements have been fulfilled. Visual Flight Rules
transparency of the cost base
user of air navigation services verification VFR
3.5
Roles
Description of the Role Financial oversight of the ANSP Guiding the Financial Oversight Participate in the financial oversight, provides all requested evidences including documentation. Allocated Staff Finance Section Staff Head of the Financial Section Respective staff of the ANSP
Parties involved HANSA and auditing team Financial Auditor Auditee
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4 4.1
FINANCIAL OVERSIGHT PROCEDURES Triggers

1. 2. 3. HANSAs Annual Plan Notifications by the ANSP regarding changes in their systems which have impact to their financial domain Ad hoc requests by the Ministry or HCAA Governor
4.2
4.2.1
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
Activities-Steps
AREAS OF OVERSIGHT
ANSPs Organisational Management (5-y Strategic Business and Annual Plans and their implementation); ANSPs Financial Strength (Economic and financial capacity, Financial audit). ANSPs Liability and Insurance Cover; ANSPs reporting Requirements (to International and National Organisations on financial matters); ANSPs Ownership; ANSPs Transparency of accounts (ANSPs transparency on day to day financial transactions, Commitments, revenues); ANSPs investment plans, budget and their execution; ANSP goods procurement; ANSPs proper use of available enablers (available software tools and databases); Laying down a common charging scheme for air navigation services (ANSPs Charging Methodology and link to the EC Regulation on Service Charging Scheme);
The ANSPs oversight process covers the following ten (10) areas:
The first 5 areas are linked to the EC Regulation No 2096/2005 of 20 December 2005 laying down common requirements for the provision of air navigation services; the 6 to EC Regulation No 550/2004 of 10 March 2004 on the provision of air navigation services in the Single European Sky; 7, 8, 9 to National Legislation and Ministerial decisions (Organisation of HANSA and their responsibilities) and 10 to the regulation No 1794/2006 of 6 December 2006 laying down a common charging scheme for air navigation services. Requirements for each of those areas are mentioned in Annex 2. This annex represents a check list of financial auditing process of an ANSP. It is subject to regular or ad hoc updates depending on new EC Regulations, National Legislation or Internal HCAA or Ministerial decisions.
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4.2.2
4.2.2.1
FINANCIAL AUDITING PROCEDURE

Financial audits: a. b. Applied but not limited to, complete arrangements or elements thereof, to financial processes, or to cost services; Verify compliance of: Written processes and other established arrangements against required procedures and other required arrangements, and/or Actual processes and their results against written procedures and other established arrangements; c. d. Focus special attention on financial processes; May involve HANSA financial inspections when applicable.
4.2.2.2 4.2.2.3
The scope of a specific audit does not necessarily have to involve a whole organisation and can be confined to a particular facility or area of functional relevance. Auditors shall only be responsible for identifying the need for corrective action. The auditee shall be responsible for determining and initiating the corrective actions needed to correct non-compliances or to remove the cause of non-compliances. The audits shall: a. b. c. Provide the HANSA with evidences of compliance with applicable economic and financial requirements and related arrangements. Identify the need for improvement or corrective action; Be undertaken under the managerial responsibility and overall control of the HANSA independently of the internal auditing activities undertaken by ANSPs as part of their financial management arrangements; Be conducted by qualified auditors of the financial section in accordance with the associated requirements as indicated hereafter; Be used to determine the compliance or non-compliance of: i. Established arrangements against required arrangements; ii. The implemented arrangements and arrangements and their expected results; f. their results against the established
4.2.2.4
d. e.
Provide the auditee with an opportunity to correct non-compliances and improve the financial of the area under consideration.
4.2.2.5
The process of an financial audit/inspection includes: a. b. Forwarding, in reasonable time, formal notification of intention to perform the audit to the service provider involved including identification of subjects for the audit. Performing pre-audit activities including verification of the agenda, listing of information that needs to be available before commencing the audit and specification of the criteria being audited against. Developing the detailed audit plan including documentation, audit team, schedule, and purpose, planned activities and reporting. Briefing the audit team Conducting the audit. Consulting the auditee if remedial actions are required. Developing audit reports presenting the results of the audit and, if relevant, action required.
c. d. e. f. g.
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4.2.2.6
Audit/inspection observations and identified non-conformities shall be documented, supported by evidence, and identified in terms of the applicable financial requirements or related arrangements against which the audit/inspection has been conducted. An audit/inspection report, including the details of the non-compliances, shall be forwarded to the designated point of responsibility within the HANSA. Corrective actions and subsequent follow-up audits/inspections shall be completed within a time period agreed by the HANSA. The HANSA shall establish an annual programme of financial audits that addresses each and all provider organisations under the jurisdiction of the HANSA and targets all the different ANSP services. The programme shall: a. b. c. d. Cover all the areas of potential financial concern; Focus, but not exclusively, on those areas where problems have been identified as a result of monitoring financial performance; Conduct audits to address all the ANSPs and the different ATM services operating under their responsibility; Conduct sufficient audits, at least once every two years, to check the compliance of all ANSPs under their responsibility with applicable financial requirements in all the functional areas of relevance; and Follow up the implementation of corrective actions intended to address non-conformities found in previous audits.
4.2.2.7 4.2.2.8 4.2.2.9
e.
4.2.2.10 The programme shall be designed to allow for the modification of the objectives of preplanned audits and the inclusion of additional audits to those originally programmed, wherever that need is identified in the financial oversight activities of the ANSP. 4.2.2.11 The number of audits conducted will normally be related, amongst several aspects, to the size of the organisation, its complexity and number of facilities and the financial criticality of its activities. 4.2.2.12 The programme shall be reviewed and updated at least annually. 4.2.2.13 The HANSA shall keep, or maintain access to, the appropriate records related to its financial oversight processes, including the reports of all financial audits and other financial related records related to acceptance of major changes. 4.2.2.14 The Human Resources and Financial oversight section as directed by the HANSA, every two years produce, and/or update and forward to the HANSA a draft assessment of the human resources needed to perform its financial oversight functions, based on the analysis of the processes required and their sequence and interaction, and their application throughout the organisation. The assessment shall also compare the results of its financial activities with the actual staffing levels of the section. In assisting the HANSA in its responsibility for ensuring that all persons involved in financial oversight activities are competent to perform the required functions, the HANSA shall define and document the education, training, technical and/or operational knowledge, experience and qualifications relevant to the duties of its position involved in financial oversight activities within the HANSA; Ensure specific training for those involved in financial oversight activities within the HANSA; Ensure that personnel designated to conduct financial audits meet specific criteria defined by the HANSA.
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4.2.3
4.2.3.1 4.2.3.2 4.2.3.3 4.2.3.4 4.2.3.5
INITIAL FINANCIAL OVERSIGHT OF ANS PROVIDERS PROCEDURE

The objective of this procedure is to assure that the initial financial oversight is carried out in an effective and rational manner. This procedure applies to all ANSPs delivering services in the airspace for which Greece is responsible for provision of ANS. The process of initial financial oversight will in principle take form of financial audits. Appropriately coordinated with the ANS provider, the HANSA will carry out the processes of the initial financial oversight. Clear identification of the requirements to be met shall be made, and an early definition and planning of all financial oversight activities shall be coordinated with the ATM service provider in question. Any financial process initially proposed by an ANS provider shall be subjected to initial financial Oversight to assure that it is compliant with associated requirements when implemented in accordance with applicable requirements. Each financial process shall be systematically documented in a manner, which provides a clear linkage to the organisations financial policy. The ANSP shall document processes and arrangements in consistency with the financial policies and strategies set out by the organisation. The auditee shall provide sufficient documentary evidence of requirement compliance to the HANSA to enable it to conduct the oversight. The financial documented system should identify procedures to assess and introduce any proposed change and/or modification. The HANSA shall review and accept these procedures when appropriate as part of the financial documented system.
3
4.2.3.6
4.2.3.7
4.2.3.8 4.2.3.9
4.2.3.10 The oversight should be conducted in successive steps, following a top-down approach starting at the policy level, to ease a phased implementation and provide useful feedback to the provider. 4.2.3.11 The ANSPs organisation shall be subject to the review of the financial related aspects covering: All staff; All equipment and infrastructure; All procedures.
4.2.4
4.2.4.1 4.2.4.2 4.2.4.3
ON-GOING FINANCIAL OVERSIGHT OF ANS PROVIDERS PROCEDURE

The objective of this procedure is to assure that the on-going financial oversight is carried out in an effective and rational manner. This procedure applies to all ANSPs delivering services in the airspace for which Greece is responsible for provision of services. By use of the reporting mechanism, by which data concerning the services are obtained, and other information provided to the HANSA by the ANSPs and by the users of the services, or both, the on-going financial oversight includes: financial audits at regular intervals as determined by the HANSA, depending upon the maturity of the financial processes operated by the service provider; normally with one year intervals; financial audits in the event of an urgent problem.
4
4.2.4.4
Significant modifications and/or changes to the financial processes documented are also part of the subjects for on-going financial oversight.
3 4
For practical reasons the term initial ...... oversight is used as a substitute for initial ...... regulatory oversight. For practical reasons the term on-going ...... oversight is used as a substitute for on-going ...... regulatory oversight.
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4.2.4.5
When regulatory objectives and requirements are not being complied with, or where successful compliance cannot be expected, the HANSA may need to initiate further steps, which include: Placing restrictions on the service provided or, in the extreme, withdrawing the permission or approval to provide the service; Imposition of further punitive measures as dictated by the situation.
4.2.4.6
Appropriately coordinated with the ATM service provider, the financial section will carry out the processes of the on-going financial oversight. The specific contents and nature of the review will be determined by the financial section based on an evaluation of the required range and intensity of the processes. When the financial section has established that the financial processes of an ANSP does function properly and to its full intent, approval of the financial processes may substitute for the full process of overseeing all elements of the service providers organisation. Early definition and planning of all regulatory activities shall be coordinated with the ATM service provider in question. The full range of an on-going financial oversight of an financial process includes the following: The auditee shall demonstrate that the financial process is documented in a manner, which provides a clear linkage to the organisations financial policy. The ANSP shall document processes and arrangements in consistency with the financial policies and strategies set out by the organisation; The auditee shall provide sufficient documentary evidence of requirement compliance with the financial processes, and of the effectiveness of the financial processes to enable the HANSA to conduct the oversight; An essential element of an acceptable financial process is the documentation of the division of responsibilities and of the arrangements and processes of the ANSP. The documented system could normally be presented in a financial opeartions manual derived from a financial policy; The financial oversight of the ANSP should not confine itself to assessing a documented system on paper. Verification of compliance with financial requirement concerns not only the complete documented system including written policies, arrangements and processes, but also their effective implementation by the organisation.
4.2.4.7
4.2.4.8 4.2.4.9
4.2.4.10 The following elements of an ATM service providers organisation will be subjected to the ongoing financial oversight: All staff; All equipment and infrastructure; All procedures.
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REFERENCE DOCUMENTS
[1] [2] [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23] [24] [25] [26] HANSP 5-y Strategic Business plan Report on the ESARR Implementation Monitoring and Support Programme, Greece (ESIMS) HCAA Air Navigation Department Electronics Division Quality Policy & Management, developed by EUROCONTROL and E4 of HCAA Local Single European Sky Implementation (LSSIP), most recent released Issue ESARR 1 Regulation on National ATM Framework, by EUROCONTROL EAM 3/GUI 1 ESARR 3 Guidance to ATM Regulators Explanatory Material on ESARR 3 Requirements, issued by EUROCONTROL EAM 3/GUI 2 ESARR 3 Guidance to ATM Regulators ...... Regulatory Aspects of the ESARR 3 Implementation in Small Organisations, issued by EUROCONTROL EAM 3/GUI 3 ESARR 3 Guidance to ATM. Regulators ESARR 3 and Related ...... Oversight, issued by EUROCONTROL SRC Policy Doc 3, EUROCONTROL ICAO Convention ICAO Convention, Annexes 1, 11 and 14 ESARR 3 Use of Safety Management Systems by ATM Services Providers, issued by EUROCONTROL ESARR 2 Safety Regulatory Requirements: Reporting and Assessment of ...... Occurrences in ATM, issued by EUROCONTROL ESARR 4 Risk Assessment and Mitigation in ATM, issued by EUROCONTROL ESARR 5 Safety Regulatory Requirements for ATM Services Providers, issued by EUROCONTROL ESARR 6 Safety Regulatory Requirements for Software ATM, issued by EUROCONTROL EAM 3/AMC Acceptable Means of Compliance with ESARR 3, issued by EUROCONTROL EAM 3/ICAO Consistency between ESARR 3 and ICAO SARPs, issued by EUROCONTROL Common Core Content issued by EUROCONTROL. REGULATION (EC) No 549/2004, The framework Regulation, 10 March 2004 REGULATION (EC) No 550/2004, The service provision Regulation, 10 March 2004 REGULATION (EC) No 551/2004, The airspace regulation, 10 March 2004 REGULATION (EC) No 552/2004, The interoperability Regulation, 10 March 2004 REGULATION (EC) No 2096/2005, Common Requirements for the provision of air navigation services, 20 December 2005, as amended by EC 1035/2010 REGULATION (EC) No 1794/2006, Common Charging scheme for air navigation services, 6 December 2006, as amended by EC 1191/2010 REGULATION (EC) No 1070/2009, Amending Regulations (EC) 549/2004, (EC) 550/2004, (EC) 551/2004 & (EC) 552/2004 in order to improve the performance & sustainability of the European Aviation system, 21 October 2009 Commission Regulation (EC) 2042/2003 of 20 November 2003 on the continuing airworthiness of aircraft and aeronautical products, parts and appliances, and on the approval of organisations and personnel involved in those tasks (notably the drafting has considered Annex II, Part-145) EASA Organisations Certification Procedure, adopted on 3 February 2004 by means of the EASA Management Board Decision 3-2004 concerning the general principles related to certification procedures to be applied by the EASA Agency for issuing certificates for organisations. EASA Internal Working Procedure for Maintenance Organisation Approval (MOAP), Issue 1, 20/12/2004
p. 25 of 96 Ed. 2.0: Date:12/04/12 Released Issue
[27]
[28]
[29]
[30] [31] [32]
EASA Internal Working Procedure for Type Certification (TCP), issue 1, 20 December 2004 EASA Internal Working Procedure for Certification support for Validation of EASA Certificates in third countries (CSV) and test witnessing /conformity inspections, Issue 1, 23 August 2005. ISO/IEC Guide 62:1996, General requirements for bodies operating assessment and certification/registration of quality systems. First Edition, 1996 ISO/IEC Guide 66:1999, General requirements for bodies operating assessment and certification/registration of environmental management systems. First Edition, 1999 IAF Guidance on the Application of ISO/IEC Guide 66, Issue 2, December 2001 EUROCONTROL EAM 1/GUI 1, Edition 1.0 EUROCONTROL EAM 1/GUI 3, Edition 0.1 EUROCONTROL ESARR 2, Edition 2.0 EUROCONTROL EAM 2/GUI 1, Edition 1.0 EUROCONTROL EAM 2/GUI 4, Edition 1.0 EUROCONTROL EAM 2/GUI 5, Edition 1.0 EUROCONTROL EAM 2/COD 1, Edition 3.0 EUROCONTROL EAM2/COD 2, Edition 2.0 EUROCONTROL TOKAI User Manual, Edition 4 EUROCONTROL EAM 4/GUI 1, Edition 1.1 (Draft) EUROCONTROL EAM 4/GUI 2, Edition 2.0 EUROCONTROL EAM 4/GUI 4, Edition 1.0 EUROCONTROL EAM 5/GUI 1, Edition 1.0 EUROCONTROL EAM 5/GUI 3, Edition 1.0 EUROCONTROL EAM 5/GUI 4, Edition 1.0 EUROCONTROL EATMP Safety Policy, Edition 2.0 EUROCONTROL EATMP Safety Policy: Implementation Guidance Material, Edition 1.2 EUROCONTROL ESARR 6, Edition 1.0 EUROCONTROL SRC POLICY DOC 1, Edition 1.0 EUROCONTROL SRC POLICY DOC 3, Edition 1.0 EUROCONTROL SRC POLICY DOC 4, Edition 1.0 EUROCONTROL Report on the ESARR Implementation Monitoring and Support (ESIMS) Programme, Greece EU Council Directive 94/56/EC, 21 November 1994 EU Directive 2003/42/EC of the European Parliament and of the Council 13 June 2003 ICAO Convention, 8th Edition ICAO Convention, Annex 1, July 2003 ICAO Convention, Annex 11,13th Edition ICAO Convention, Annex 13, 9th Edition ICAO Convention, Annex 14, 4th Edition ICAO Doc 9734, 2nd Edition ICAO Doc 9735, 1st Edition
[33] [34] [35] [36] [37] [38] [39] [40] [41] [42] [43] [44] [45] [46] [47] [48] [49] [50] [51] [52] [53] [54] [55] [56] [57] [58] [59] [60] [61] [62] [63] [64]
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ABBREVIATIONS
AAND ACC AFIS ANS ANSP ATC ATCO ATM ATS ATSEP DG EFQM FAA GDAN HANSA HCAA HQ NSA SES SLA SMM XMS Area Air Navigation Department Area Control Centre Airport Flight Information Service Air Navigation Services Air Navigation Service Provider Air Traffic Control Air Traffic Controller Air Traffic Management Air Traffic Services Air Traffic Safety Engineering Personnel Director General European Foundation for Quality Management Federal Aviation Administration General Director of Air Navigation Hellenic Air Navigation Supervisory Authority Hellenic Civil Aviation Authority Headquarter National Supervisory Authority Single European Sky Service Level Agreement Safety Management Manual Safety Management System
p. 27 of 96
DOCUMENT CHANGE RECORD

EditionRevision Revision Date Pages/Sections Affected Remarks
1.0 2.0
15 Jan. 2010 12 Apr. 2012
All All
First edition Second edition
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Annex 1 Financial Oversight Procedure
Figure 1: Financial Oversight Procedure
HANSA Procedure Nr.: XX / ANSP Financial Oversight File name: HANSA_ANSP Financial Oversight Process V2.0
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Annex 2
COMPLIANCE CHECKLIST ON ANSP FINANCIAL REQUIREMENTS
p. 30 of 96
Introduction
The attached tables include all financial requirements associated with the provision of ATS, MET, AIS and CNS services. The tables are related to the: 1. European Commission Regulation N 2096/2005 laying down Common requirements for the Provision of Air Navigation Services; 2. European Commission Regulation (EC) No 550/2004 of the European parliament and of the council of 10 March 2004 on the provision of air navigation services in the single European sky; 3. European Commission Regulation (EC) No 1794/2006 of 6 December 2006 laying down a common charging scheme for air navigation services; and also 4. National Legislation and associated ministerial decisions.
The follow tables provide: in column A the number of article of associated regulation requirement in column B the full text of the requirement in column C the Key Elements driving the proposed assessment in column D a list of Evidence that could be provided by the applicant in column E a proposed way to assess the compliance in column F three columns in which it should be stated if the requirement currently is complied with, on-going or not complied with at all.
in column G comments for actions needed should be included as applicable and the relevant document references should be included (e.g. where is the specific aspect of the CR covered by the existing documentation?). For the NSA this could be a reference to a specific article in the Legal Framework, an Air Navigation Order, an Air Information Circular, etc. For the ANSP this could be a reference to a manual, procedure, instruction, agreement, etc. In this compliance checklist, the possibility for the HANSA to grant exceptions (derogations) from different requirements should not be considered. Once the checklist is filled-in the answers will be discussed with the relevant parties in order for the team performing the analysis to scope the work required to fulfil the requirements.
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 2.2 2.2 Organisational management An air navigation service provider shall produce a business plan covering a minimum period of five years. The business plan shall: (a) set out the overall aims and goals of the provider and its strategy towards achieving them in consistency with any overall longer term plan of the provider and with relevant Community requirements relevant for the development of infrastructure or other technology; Organisational management Business plan which cover at least a period of five years Business plan (or any other document covering the required content) that covers at least a period of five years. Existence of a business plan Verify if a business plan that covers at least a period of five years exists. . F Compliance On going No G Actions needed
2.2
Overall aims and goals Strategy towards achieving them in consistency with any overall longer term plan of the provider and with relevant Community requirements
Verify if the business plan covers: - the ANSPs Vision, Mission and Values; - a description of the Business Context that provides information on the governing and managerial framework the ANSP operates in; - the Business strategies; - the long-term goals (5 years) and the short term goals (1-2 years); - the activities for the short term goals It will be the basis of the Annual Plan-; - the human and financial resources and investments; - the organisational issues/structure; - he development plans of infrastructure and technology (in accordance with relevant Community and EUROCONTROL requirements (e.g. European Single Sky Implementation).
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 2.2 (b) contain appropriate performance objectives in terms of quality and level of service, safety and cost-effectiveness. An air navigation service provider shall produce an annual plan covering the forthcoming year, which shall specify further the features of the business plan and describe any changes to it. The annual plan shall cover the following provisions on the level and quality of service such as the expected level of capacity, safety and delays to flights incurred as well as on financial arrangements: (a) information on the implementation of new infrastructure or other developments and a statement how they will contribute to improving the level and quality of services; Appropriate performance objectives in terms of - quality and level of service, - safety and - cost-effectiveness. Annual plan that - Covers the forthcoming year - Specifies further the business plan - Describes any changes to the business plan. The business plan contains performance indicators Verify if the business plan describes performance objectives in terms of: - quality and level of service, - safety and - cost-effectiveness. Verify if the annual plan - covers the forthcoming year - provides more detailed information that is in line with the business plan for the forthcoming year - specifies any changes to the business plan. See below F Compliance On going No G Actions needed
2.2
Annual plan
2.2
Annual plan that covers - Provisions on the level of quality of service (expected capacity, safety and delays to flights incurred) - Financial arrangements.
Annual plan
2.2
Provide information on the new infrastructure or other developments Provide a statement saying how they contribute to the quality of services.
Annual plan
Verify if the information provided in the annual plan with regard to the new infrastructure or other developments is consistent with the information provided in the business plan. Verify whether the contribution of the new infrastructure or other developments on the quality of service is described.
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 2.2 (b) indicators of performance against which the level and quality of service may be reasonably assessed; - provide performance indicators to assess quality of service reasonably Annual plan Verify that that Annual Plan covers - performance target settings and capacity plan - predicted performance in terms of safety - predicted performance in terms and delays. Verify if the performance indicators of the annual plan are consistent with the performance objectives described in the business plan. 2.2 (c) the service providers expected short-term financial position as well as any changes to or impacts on the business plan. the short- term expected financial position any changes to or impacts on the business plan The annual plan provides information on the expected shortterm financial position of the ANSP. Verify if the annual plan provides information on the - short-term expected financial position - links of implementation of new infrastructure or other developments with human and financial resources and investments. Verify if the information provided in the annual plan is consistent with information provided in the 5-year business plan. Verify if any changes to or impacts on the business plan are described in the annual plan. 3.2 (a) define the quality policy in the perspective to meet the needs by the different users as closely as possible; Define the quality policy Quality policy Verify whether the quality policy has been defined and covers the needs of the different users (clients, employees, suppliers...). F Compliance On going No G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes A I-6 6.1 6.1 FINANCIAL STRENGTH Economic and financial capacity An air navigation service provider shall be able to meet its financial obligations, such as fixed and variable costs of operation or capital investment costs. It shall use an appropriate cost accounting system. It shall demonstrate its ability through the annual plan as referred to in part 2.2. of this annex as well as through balance sheets and accounts as practicable under its legal statute. Financial audit In accordance with article 12(2) of regulation (EC) No 550/2004, an air navigation service provider shall demonstrate that it is undergoing an independent audit on a regular basis. LIABILITY AND INSURANCE COVER FINANCIAL STRENGTH Economic and financial capacity Ability to meet financial obligations Appropriate cost accounting system Demonstration by means of annual plan, balance sheets and accounts as practicable under its legal status Balance sheets and accounts Annual plan Financial audit report (as required by ANNEX I, 6.2 Financial audit) Verify whether the compliance of the balance sheets and accounts with IFRS has been confirmed by an independent auditor. If compliance is not achieved owing to the legal status of ANSP verify whether is explanation where is non-compliance and why. Verify that the process of financial audit itself demonstrates that, in the view of the auditor, the company is a going concern. If this were not the case, the auditor would be compelled to include a statement highlighting any financial difficulties. F Compliance On going No G Actions needed
6.2 6.2
Financial audit independent audit on a regular basis Audit report(s) Verify whether an audit report from the independent auditor in accordance with article 12(2) of Regulation (EC) No 550/2004 exists. In case that the assessment is not an initial oversight, verify whether audit reports exist documenting that the audit has taken place on a regular basis.
A I-7
LIABILITY AND INSURANCE COVER
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 7 An air navigation service provider shall have in place arrangements to cover its liabilities arising from applicable law. The liabilities of the ANSP are difficult to define in advance: they depend on the applicable legal regime, which may change according to the situation and status of the ANSP as well as of the potential damage. The international character of the damages resulting from the provision of air navigation services may involve the competence of foreign courts and applicability of foreign laws. The ANSP should at least comply with the requirements of its national law(s). Documentation of the arrangements to cover each ANSPs activities Insurance contract Guarantee letters/decisions by the State - Bank guarantee Fund, etc. Verify if documentation exists that provides evidence for arrangements to cover the liabilities of an ANSP. Each document should specify the activities concerned, the type of damages covered, and the amount of the coverage. Verify if the arrangements to cover the liabilities are in accordance with the applicable law. Define, where appropriate, a minimum level of insurance coverage taking into account the State's interests (since the State remains ultimately liable for the provision of air navigation services over its territory. F Compliance On going No G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 7 The method employed to provide the cover shall be appropriate to the potential loss and damage in question, taking into account the legal status of the service provider and the level of commercial insurance cover available. The level of insurance coverage will depend on: - the risks the insurance companies will accept to cover: it seems that war and terrorism risks can be included in insurance policies but for a high premium and a limited coverage (usually 50 million dollars); however the insurance market is currently questioning this possibility; - the maximum liability the insurance companies accept to cover: the maximum amounts currently insured are between 1.5 and 1.75 billion dollars, the average being around 1 billion; - the premiums the ANSPs can afford; the premiums are calculated on a number of criteria such as the type of activity (airport, ACC, en route), the loss record and the aircraft movements; considering the relatively low number of insurers involved in the coverage of air navigation services (15 to 20), their joint commitment is often necessary. This may result in the impossibility to reach the required level of coverage and/or to negotiate the premium offered. - - the requirements set by the HANSA to protect the States financial interests according to Chicago Convention with regard to additional liabilities going beyond the insurance coverage. Any documentation supporting the definition of the level of insurance coverage set in the insurance contract or guarantee letters/decisions by the state Verify if any calculation/estimation with regard to the possible loss and damage exists (e.g. risk assessment). Assess if method employed is appropriate to cover potential loss and damage, in accordance with applicable law and requirements set by the NSA, Take into account the legal status of the ANSP and the level of commercial insurance cover available. F Compliance On going No G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 7 An air navigation service provider which avails itself of services of another air navigation service provider shall ensure that the agreements cover the allocation of liability between them. Agreements must be concluded between ANSPs whether the cooperation takes place within the same State, or across two states, and whether they concern services subject to designation or not. Formal agreement concerning allocation of liability between the two ANSPs Notification to the National Supervisory Authority / ies concerned for all services Approval of the State(s) concerned in case of ATS or MET The HANSA will have to verify that: the agreement exists and has been concluded by competent representatives of the ANSPs the agreement describes in sufficient detail the services provided and the allocation of liability between the parties the HANSA has been notified and that the State (in case of ATS or MET) has approved the ATSP or METSP to which the service is delegated has been designated, Where the service is provided cross-border, the respective NSAs shall conclude cooperation arrangements to ensure adequate supervision of the ANSPs (cf art. 2,4 SPR). Where the service is provided cross-border, the States concerned may wish to conclude agreements in order to address issues such as liability, accident investigations, relations with military, etc. F Compliance On going No G Actions needed
A I-9 9 9
REPORTING REQUIREMENTS The annual report shall include as a minimum: developments in operations and infrastructure;
REPORTING REQUIREMENTS Include as a minimum: developments in operations and infrastructure; annual report Verify if the annual report covers the developments in operations and infrastructure.
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes A II-1 ANNEX II SPECIFIC REQUIREMENTS FOR THE PROVISION OF AIR TRAFFIC SERVICES OWNERSHIP A provider of air traffic services shall make explicit to the national supervisory authority referred to in Art. 7(2) of Regulation (EC) No 550/2004: its legal status, its ownership structure and any arrangements having a significant impact on the control over its assets. OWNERSHIP F Compliance On going No G Actions needed
Art. 7(2) of Regulation (EC) No 550/2004 states: Applications for certification shall be submitted to the national supervisory authority of the Member State where the applicant has its principal place of operation and, if any, its registered office. legal status ownership structure any arrangements having a significant impact on the control over its assets copy of company registration (for privatised or corporatised ANSPs) or decree having created the public or semipublic ANSP Verify if valid documentation on legal status and ownership structure is available. Verify if there are any arrangements that have a significant impact on the control over the ANSPs assets.
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HANSA Oversight check list on the financial domain Compliance Checklist No 2096/2005: Common Requirements A No. B Text of requirement C Key Elements of CR D Evidence E How to Assess the Evidence Yes 1 any links with organisations not involved in the provision of air navigation services, including commercial activities in which it is engaged either directly or through related undertakings, which account for more than 1 % of its expected revenue. Furthermore, it shall notify any change of any single shareholding which represents 10 % or more of its total shareholding. any links with organisations not involved in the provision of air navigation services a list of commercial contracts for the provision or buy-in of services which account for more than 1% of its expected revenue; of information on subsidiary companies and joint undertakings List of shareholders representing 10 % or more of the total shareholding of the ANSP. Any change of any single shareholding, which represents 10 % or more of its total shareholding (including notification of the change to the NSA). List of commercial contracts for the provision or buy-in of services not related to the provision of air navigation services, which account for more than 1% of its expected revenue. Information on subsidiary companies and joint undertakings. Verify if a list of shareholders representing 10 % or more of the total shareholding of the ANSP exists. Verify if a list of commercial contracts for the provision or buyin of services not related to the provision of air navigation services which account for more than 1% of its expected revenue exists. Verify if information on subsidiary companies and joint undertaking is available. In case that the assessment is not an initial oversight, verify whether any change of any single shareholding which represents 10 % or more of its total shareholding has taken place and whether the HANSA has been notified. F Compliance On going No G Actions needed
A provider of air traffic services shall take all necessary measures to prevent any situation of conflict of interests that could compromise the impartial and objective provision of its services.
Prevention of any situation of conflict of interests
self-explanatory
Verify if the material provided by the ANSPs indicates a potential conflict of interests that could compromise the impartial and objective provision of the ANSPs' services.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes 12 12.1 TRANSPARENCY OF ACCOUNTS Air navigation service providers, whatever their system of ownership or legal form, shall draw up, submit to audit and publish their financial accounts. These accounts shall comply with the international accounting standards adopted by the Community. Where, owing to the legal status of the service provider, full compliance with the international accounting standards is not possible, the provider shall endeavour to achieve such compliance to the maximum possible extent application of international accounting standards to air navigation service providers that fall within the scope of that regulation. In all cases, air navigation service providers shall publish an annual report and regularly undergo an independent audit. When providing a bundle of services, air navigation service providers shall, in their internal accounting, identify the relevant costs and income for air navigation services, broken down in accordance ANSPs transparency on day to day financial transactions on commitments/expenditure and revenues; Financial reporting in line with International Accounting Standards (IAS) Invoices records; accounts reports Cost and revenue statements Balance Sheets Asking for an internal audit report concerning invoices, cost and revenues statements as well as balance sheets Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
12.2
Financial Annual report
Cost and revenues statements Balance Sheets Most recent CRCO Reporting Tables; Reporting to EC on Enrout and Terminal Charges
Asking for an internal audit report concerning cost and revenues statements as well as balance sheets
12.3
Cost Base calculations; Financial reporting Tables
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes with Eurocontrols principles for establishing the cost-base for route facility charges and the calculation of unit rates and, where appropriate, shall keep consolidated accounts for other, non-air-navigation services, as they would be required to do if the services in question were provided by separate undertakings 12.4 Member States shall designate the competent authorities that shall have a right of access to the accounts of service providers that provide services within the airspace under their responsibility Member States may apply the transitional provisions of Article 9 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1) to air navigation service providers that fall within the scope of that regulation. General In accordance with the requirements of Articles 15 and 16, a charging scheme for air navigation services shall be developed that contributes Designation of Authorities to assess accounts (NSA) Formal decision of designation (National Law or Ministerial decision) Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
12.5
CHAPTER III CHARGING SCHEMES 14
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes to the achievement of greater transparency with respect to the determination, imposition and enforcement of charges to airspace users. This scheme shall also be consistent with Article 15 of the 1944 Chicago Convention on International Civil Aviation and with Eurocontrols charging system for en route charges. 15.1 Principles The charging scheme shall be based on the account of costs for air navigation services incurred by service providers for the benefit of airspace users. The scheme shall allocate these costs among categories of users. Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes 15.2 The following principles shall be applied when establishing the cost-base for charges: (a) the cost to be shared among airspace users shall be the full cost of providing air navigation services, including appropriate amounts for interest on capital investment and depreciation of assets, as well as the costs of maintenance, operation, management and administration; (b) the costs to be taken into account in this context shall be those assessed in relation to the facilities and services provided for and implemented under the ICAO Regional Air Navigation Plan, European Region. They may also include costs incurred by national supervisory authorities and/or recognised organisations, as well as other costs L 96/16 EN Official Journal of the European Union 31.3.2004 incurred by the relevant Member State and service Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes provider in relation to the provision of air navigation services; (c) the cost of different air navigation services shall be identified separately, as provided for in Article 12(3); (d) cross-subsidy between different air navigation services shall be allowed only when justified for objective reasons, and subject to clear identification; (e) transparency of the cost-base for charges shall be guaranteed. Implementing rules for the provision of information by the service providers shall be adopted in order to permit reviews of the providers forecasts, actual costs and revenues. Information shall be regularly exchanged between the national supervisory authorities, service providers, airspace users, the Commission and Eurocontrol. Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes 15.3 Without prejudice to Eurocontrols charging system for en route charges, Member States shall comply with the following principles when setting charges in accordance with paragraph 2: (a) charges shall be set for the availability of air navigation services under nondiscriminatory conditions. When imposing charges on different airspace users for the use of the same service, no distinction shall be made in relation to the nationality or category of the user; (b) exemption of certain users, especially light aircraft and State aircraft, may be permitted, provided that the cost of such exemption is not passed on to other users; (c) air navigation services may produce sufficient revenues to exceed all direct and indirect operating costs and to provide for a reasonable return on assets to contribute Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes towards necessary capital improvements; charges shall reflect the cost of air navigation services and facilities made available to airspace users, taking into account the relative productive capacities of the different aircraft types concerned; charges shall encourage the safe, efficient and effective provision of air navigation services with a view to a high level of safety and to cost efficiency and shall stimulate integrated service provision. To that effect, such charges may be used to provide: mechanisms, including incentives consisting of financial advantages and disadvantages, to encourage air navigation service providers and/or airspace users to support improvements in air traffic flow Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
(d)
(e)
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes management such as increased capacity and reduction of delays, while maintaining an optimum safety level. The decision as to whether to apply such mechanisms remains the sole responsibility of each Member State, revenues to benefit projects designed to assist specific categories of airspace users and/or air navigation service providers in order to improve collective air navigation infrastructures, the provision of air navigation services and the use of airspace. Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes 15.4 The implementing rules in the fields covered by paragraphs 1, 2 and 3 shall be established in accordance with the procedure referred to in Article 8 of the framework Regulation. The Commission shall provide for the ongoing review of compliance with the principles and rules referred to in Articles 14 and 15, acting in cooperation with the Member States. The Commission shall endeavour to establish the necessary mechanisms for making use of Eurocontrol expertise. Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
16.1 Review of charges
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 550/2004 on the provision of air navigation services in the single European sky (the service provision Regulation) A No. Yes 16.2 At the request of one or more Member States which consider that the abovementioned principles and rules have not been properly applied, or on its own initiative, the Commission shall carry out an investigation on any allegation of non-compliance or non-application of the principles and/or rules concerned. Within two months of receipt of a request, after having heard the Member State concerned and after consulting the Single Sky Committee in accordance with the procedure referred to in Article 5(2) of the framework Regulation, the Commission shall take a decision on the application of Articles 14 and 15 and as to whether the practice concerned may continue. The Commission shall address its decision to the Member States and inform the service provider thereof, in so far as it is legally concerned. Any Member State may refer the Commissions decision to the Council within one month. The Council, acting by a qualified majority, may take a different decision within a period of one month. Yes Yes B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance G Actions needed
16.2
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HANSA Oversight check list on the financial domain Compliance Checklist National Requirements A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence F Compliance
Yes Yes Yes
G Actions needed
ANSPS INVESTMENT PLANS, BUDGET AND THEIR EXECUTION 1. Budget should be developed by the ANSP in line with the National related rules. Formal ANSP decisions on Budget development Formal ANSP decisions on Budget development Ask for a formal ANSP decisions on budget development and check as appropriate if the ANSPs budget development is in line with the decision Ask for a formal ANSP decision on a budget per category or founding source and check if all budget developed are in line with this decision Ask for a documented and recently updated process on budget preparation Check if related tables of all investment plans are in line with the associated budgets developed; Check if the ANSPs investment plan is in line with the ANSPs 5-y Strategic Business Plan Check regularly if the budget execution is progressing in line with the associted investment plans
2.
A particular budget should be in place for each category of founding source
A budget per category of founding resource
Formal ANSP decisions on a Budget per category or founding source
3.
Documented process should be in place for budget preparation ANSPs investment plans should be developed on time according to the national rules
Documented process on budget preparation Investment plans should in line with the associated budget
Documented updated process on budget preparation in place Formal decisions and related tables of all investment plans; The ANSPs investment plan should in line with the ANSPs 5-y Strategic Business Plan Regular reports on budget execution and related decisions on progress of investment plans
4.
5.
Budget should be executed as forecasted and planned
Regular reports on budget execution
ANSP GOODS PROCUREMENT
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HANSA Oversight check list on the financial domain Compliance Checklist National Requirements A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence
Formal participation in the ANSPs procurement committees (FTS, CFT, DFS, FAT, SAT) of HANSA representatives
F Compliance
Yes Yes Yes
G Actions needed
The procurement of goods should be in accordance with the associated European and National rules and legislation and mostly costly beneficial.
Transparency; Stakeholder consultation process; Endorsement of decisions by the State (REG or NSA).
Formal decisions for functional and specifications development (FTS), call for tenders (CFT), detailed functional specifications (DFS), factory and site acceptance tests (FAT, SAT). Formal reports on TEV contract negotiations, FAT, SAT. Procurements steps should be followed in a transparent manner in line with documented processes in place; Procurement projects and actions should be linked to yearly and 5-y business and investment plans
Document processes on procurements should be in place
Procurement documented processes
Regularly check documented and recently updated procurement processes
Procurements should be in line with ANSP investment and business plan
Procurement decisions linked to
Regularly check associated reports and formal decisions
ANSPS PROPER USE OF AVAILABLE ENABLERS (AVAILABLE SW TOOLS AND DATABASES) The ANSP should develop related sw tools and other enables and databases for day to day work on financial transactions, commitments, revenues, invoicing, customers and suppliers databases, accounts, SW tools and associated databases properly developed SW tool user manuals; Staff training; Support processes; Testing procedures; Contingency measures. Regularly check if: - SW tool user manuals are valid and well structure; - staff training is proper for the use of such tools and properly provided on regular basis;
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HANSA Oversight check list on the financial domain Compliance Checklist National Requirements A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence
related support processes are in places and well structured; all those tools are being tested in line with written procedures in place; contingency measures are in place in case of tools problems
F Compliance
Yes Yes Yes
G Actions needed
budget preparation, bill codes.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes F Compliance Yes Yes G Actions needed
Subject matter and scope 1. This Regulation lays down the necessary measures for the development of a charging scheme for air navigation services which is consistent with the Eurocontrol Route Charges System. This Regulation shall apply to air navigation services provided by air traffic service providers designated in accordance with Article 8 of Regulation (EC) No 550/2004 and by providers of meteorological services, if designated in accordance with Article 9(1) of that Regulation, for general air traffic within the ICAO EUR and AFI regions where Member States are responsible for the provision of air navigation services. Member States may apply this Regulation to air navigation services provided in airspace under their responsibility within other ICAO regions, on condition that they inform the Commission and the other Member States thereof. National cost base model in line with the regulation Documented ANSPs charging process Check if the ANSPs charging scheme process is in line with the regulation articles below, one by one
2.
3.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes 4. Member States may apply this Regulation to providers of air navigation services which have received permission to provide air navigation services without certification, in accordance with Article 7(5) of the service provision Regulation. Member States may decide not to apply this Regulation to air navigation services provided at airports with less than 50 000 commercial air transport movements per year, regardless of the maximum take-off mass and the number of passenger seats, movements being counted as the sum of takeoffs and landings and calculated as an average over the previous three years. Member States shall inform the Commission thereof. The Commission will publish periodically an updated list of exempted airports. Without prejudice to the application of the principles referred to in Articles 14 and 15 of the service provision Regulation, Member States may decide not to calculate terminal charges as stipulated in Article 11 of F Compliance Yes Yes G Actions needed
5.
6.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes this Regulation and not to set terminal unit rates as referred to in Article 13 of this Regulation in respect of air navigation services provided at aerodromes with less than 150 000 commercial air transport movements per year, regardless of the maximum take-off mass and the number of passenger seats, movements being counted as the sum of take-offs and landings and calculated as an average over the previous three years. Before taking that decision, Member States shall carry out an assessment of the extent to which the conditions laid down in Annex I including consultation with airspace users representatives are met. The final assessment as to whether the conditions are met and the decision of the Member State shall be published and communicated to the Commission, giving full reasoning for the Member State's conclusions, including the outcome of the consultation with users. Article 3 F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes Principles of the charging scheme 1. The charging scheme shall reflect the costs incurred either directly or indirectly in the provision of air navigation services. The costs of en route services shall be financed by means of en route charges imposed on the users of air navigation services. The costs of terminal services shall be financed by means of terminal charges imposed on the users of air navigation services and/or other revenues, including crosssubsidies in accordance with Community law. Paragraphs 2 and 3 shall be without prejudice to the financing of exemptions of certain users of air navigation services through other sources of funding in accordance with Article 9. The charging scheme shall provide transparency and consultation on the cost F Compliance Yes Yes G Actions needed
2.
3.
4.
5.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes bases and on the allocation of the costs among different services. 4 Article 4 Establishment of charging zones 4.1 1. Member States shall establish charging zones in the airspace falling under their responsibility where air navigation services are provided to airspace users. The charging zones shall be defined in a manner consistent with air traffic control operations and services, after consultation of airspace users representatives. An en route charging zone shall extend from the ground up to, and including, upper airspace without prejudice to the possibility for a Member State to establish a specific zone for a complex terminal area after consultation with airspace users representatives. If charging zones extend F Compliance Yes Yes G Actions needed
4.2
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4.3
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4.4
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes across the airspace of more than one Member State, the Member States concerned shall make the appropriate arrangements to ensure consistency and uniformity in the application of this Regulation to the airspace concerned. They shall notify the Commission and Eurocontrol thereof. CHAPTER II THE COSTS OF AIR NAVIGATION SERVICE PROVISION 5 Article 5 Eligible services, facilities and activities 5.1 1. Air navigation service providers referred to in Article 1(2) and (4) shall establish the costs incurred in the provision of air navigation services in relation to the facilities and services provided for and implemented under the ICAO Regional Air Navigation Plan, European Region, in the charging zones under their responsibility. Those costs shall include administrative p. 61 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes overheads, training, studies, tests and trials as well as research and development allocated to these services. 5.2 2. Member States may establish the following costs when they are incurred in relation with the provision of air navigation services: (a) the costs incurred by the relevant national authorities; (b) the costs incurred by the recognised organisations, as referred to in Article 3 of the service provision Regulation; (c) the costs stemming from international agreements. 5.3 3. Without prejudice to other sources of funding, and with a view to a high level of safety, cost efficiency and service provision, the charges may be used to provide funding for projects designed to assist specific categories of airspace users and/or air navigation service providers in order to improve collective air navigation infrastructures, p. 62 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes the provision of air navigation services and the use of airspace in accordance with Community law. 7.12.2006 EN Official Journal of the European Union L 341/5 6 Article 6 Calculation of costs 6.1 1. The costs of eligible services, facilities and activities within the meaning of Article 5 shall be established in such a manner as to be consistent with the accounts referred to in Article 12 of the service provision Regulation for the period from 1 January to 31 December. However, the non-recurring effects resulting from the introduction of International Accounting Standards may be spread over a period not exceeding 15 years. The costs referred to in paragraph 1 shall be broken down into staff costs, other operating costs, depreciation costs, cost of capital and exceptional items including nonrecoverable taxes and F Compliance Yes Yes G Actions needed
6.2
2.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes custom duties paid, and all other related costs. Staff costs shall include gross remuneration, payments for overtime, employers contributions to social security schemes as well as pension costs and other benefits. Other operating costs shall include costs incurred through the purchase of goods and services used to provide air navigation services, in particular outsourced services such as communication, external staff such as consultants, material, energy, utilities, rental of buildings, equipment and facilities, maintenance, insurance costs and travel expenses. Where an air traffic service provider purchases other air navigation services, the service provider shall include the actual expenditure for those services in its other operating costs. Depreciation costs shall relate to the total fixed assets in operation for air navigation services purposes. Fixed assets shall be depreciated, in accordance with their expected operating life, F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes using the straight-line method applied to the historic costs of the assets being depreciated. When the assets belong to an air navigation service provider which is subject to an incentive scheme as referred to in Article 12(2), current cost accounting may be applied instead of historic cost accounting for the calculation of depreciation. The method shall remain constant during the duration of the depreciation. Cost of capital shall be equal to the product of: (a) the sum of the average net book value of fixed assets used by the air navigation service provider in operation or under construction and of the average value of the net current assets that are required for the provision of air navigation services; and (b) the weighted average of the interest rate on debts and of the return on equity. Exceptional items shall be non-recurring costs in relation to the provision of air navigation services that have F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes occurred in the year. 6.3 3. For the purposes of paragraph 2, fifth subparagraph, the weight factors shall be based on the proportion of the financing through either debt or equity. The interest rate on debts shall be equal to the average interest rate on debts of the air navigation service provider. The return on equity shall take into account the financial risk of the air navigation service provider taking the national bond rate as a guide. When the air navigation service provider is subject to an incentive scheme as referred to in Article 12(2), an additional premium may be added to ensure adequate consideration of the specific financial risk assumed by this provider. When the assets do not belong to the air navigation service provider, but are included in the calculation of the cost of capital, Member States shall ensure that the costs of these assets are not recovered twice. 4. F Compliance Yes Yes G Actions needed
Article 7
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes 7 7.1 Allocation of costs 1. The costs of eligible services, facilities and activities within the meaning of Article 5 shall be allocated in a transparent way to the charging zones in respect of which they are actually incurred. Where costs are incurred across different charging zones, they shall be allocated in a proportional way on the basis of a transparent methodology as required in Article 8. The cost of terminal services shall relate to the following services: (a) aerodrome control services, aerodrome flight information services including air traffic advisory services, and alerting services; (b) air traffic services related to the approach and departure of aircraft within a certain distance of an airport on the basis of operational requirements; (c) an appropriate F Compliance Yes Yes G Actions needed
7.2
2.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes allocation of all other air navigation services components, reflecting a proportionate attribution between en route and terminal services. 7.3 3. The cost of en route services shall relate to the costs referred to in paragraph 1 to the exclusion of the costs referred to in paragraph 2. If exemptions are granted to VFR flights in accordance with Article 9, the air navigation service provider shall identify the costs of air navigation services provided to VFR flights separately from the costs provided to IFR flights. These costs may be established through a marginal cost methodology taking into account the benefits to IFR flights stemming from the services granted to VFR flights. L 341/6 EN Official Journal of the European Union 7.12.2006 F Compliance Yes Yes G Actions needed
7.4
4.
Article 8 8 8.1 Transparency of the cost base 1. Without prejudice to Article p. 68 of 96 Ed. 2.0: Date:12/04/12 Released Issue
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes 18 of the service provision Regulation, Member States and/or air navigation service providers shall organise an exchange of information on cost bases, planned investments and expected traffic with airspace users representatives if the latter so request. Subsequently, they shall make their respective costs established in accordance with Article 5 available in a transparent manner to airspace users representatives, the Commission and, where applicable Eurocontrol at least on an annual basis. 8.2 2. The information referred to in paragraph 1 shall be based on the reporting tables and detailed rules set out in Annex II or, where a Member State has taken the decision referred to in Article 1(6), or has indicated to the Commission that it is considering taking such a decision, in Annex III part 1. F Compliance Yes Yes G Actions needed
CHAPTER III THE FINANCING OF AIR NAVIGATION SERVICE PROVISION
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes THROUGH AIR NAVIGATION CHARGES Article 9 9 Exemptions from air navigation charges 1. Member States shall exempt from en route charges: (a) flights performed by aircraft of which the maximum takeoff weight authorised is less than two metric tons; (b) mixed VFR/IFR flights in the charging zones where they are performed exclusively under VFR and where a charge is not levied for VFR flights; (c) flights performed exclusively for the transport, on official mission, of the reigning Monarch and his immediate family, Heads of State, Heads of Government, and Government Ministers; in all cases, this must be substantiated by the appropriate status indicator F Compliance Yes Yes G Actions needed
9.1
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes on the flight plan; (d) search and rescue flights authorised by the appropriate competent body. 9.2 2. Member States may exempt from en route charges: (a) military flights performed by military aircraft of any country; (b) training flights performed exclusively for the purpose of obtaining a licence, or a rating in the case of cockpit flight crew, where this is substantiated by an appropriate remark on the flight plan; flights must be performed solely within the airspace of the Member State concerned; flights must not serve for the transport of passengers and/or cargo, nor for positioning or ferrying of the aircraft; (c) flights performed exclusively for the purpose of checking or testing equipment used or intended to be used as ground aids to air navigation, excluding HANSA Procedure Nr.: XX / ANSP Financial Oversight File name: HANSA_ANSP Financial Oversight Process V2.0 (2) p. 71 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes positioning flights by the aircraft concerned; (d) flights terminating at the airport from which the aircraft has taken off and during which no intermediate landing has been made; (e) VFR flights; (f) humanitarian flights authorised by the appropriate competent body; (g) customs and police flights. 9.4 3. Member States may exempt from terminal charges the flights referred to in paragraph 1 and 2. The costs incurred for exempted flights shall not be taken into account for the calculation of the unit rates. These costs shall be composed of: (a) the costs of exempted VFR flights as identified in Article7(4); and 4. F Compliance Yes Yes G Actions needed
9.5
5.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes F Compliance Yes Yes G Actions needed
(b) the costs of exempted IFR flights, which shall be calculated as the product of the costs incurred for IFR flights and the proportion of the number of exempted service units and the total number of service units; the costs incurred for IFR flights shall be equal to the total costs less the costs of VFR flights. Member States shall ensure that air navigation service providers are reimbursed for the services they provide to exempted flights. Article 10 10 Calculation of en route charges 1. The en route charge for a specific flight in a specific en route charging zone shall be equal to the product of the unit rate established for this en route charging zone and the en route service units for this flight. 7.12.2006 EN Official Journal of the European Union L 341/7
10.1
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes 10.2 2. Without prejudice to the implementation by a Member State of an incentive scheme with regard to air navigation service providers in accordance with Article 12(2), the unit rate in the en route charging zone shall be calculated by dividing the forecast number of chargeable en route service units for the relevant year into the forecast costs for air navigation services. The forecast costs shall include the balance resulting from over or under recovery of previous years. The en route service units shall be calculated in accordance with Annex IV. F Compliance Yes Yes G Actions needed
10.3
3.
Article 11 11 Calculation of terminal charges 1. Without prejudice to the possibility under Article 3 of financing terminal air navigation services through other sources of funding, the terminal charge for a specific flight in a specific terminal charging zone shall be equal to the product of p. 74 of 96 Ed. 2.0: Date:12/04/12 Released Issue
11.1
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes the unit rate established for this terminal charging zone and the terminal service units for this flight. 11.2 2. Without prejudice to the implementation by a Member State of an incentive scheme with regard to air navigation service providers in accordance with Article 12(2), the unit rate in the terminal charging zone shall be calculated by dividing the forecast number of chargeable terminal service units for the relevant year into the forecast costs for air navigation services. The forecast costs shall include the balance resulting from over or under recovery of previous years. The terminal service units shall be calculated in accordance with Annex V. F Compliance Yes Yes G Actions needed
11.3
3.
Article 12 12 12.1 Incentive schemes 1. Member States may establish or approve incentive schemes consisting of financial advantages or p. 75 of 96 Ed. 2.0: Date:12/04/12 Released Issue
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes disadvantages applied on a non-discriminatory and transparent basis to support improvements in the provision of air navigation services resulting in a different calculation of charges as set out in paragraphs 2 and 3. These incentives may apply to air navigation service providers and/or airspace users. 12.2 2. When a Member State decides to apply an incentive scheme on air navigation service providers, it shall, following the consultation referred to in Article 15, set in advance the conditions for determining the maximum level of the unit rate or of the revenue for each year over a period not exceeding five years. These conditions shall be set with reference to the projected level of costs (including the cost of capital) over the period and may also stipulate financial modulations (either above or below the expected costs) based on particular aspects of the air navigation service providers performance which may include efficiency, quality of service, the performance of F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes particular projects, milestones or competencies or a level of cooperation with other air navigation service providers in view of taking into account network effects. 12.3 3. When a Member State decides to apply an incentive scheme, including night-time modulations, in respect of users of air navigation services, it shall, following the consultation referred to in Article 15, modulate charges incurred by them in order to reflect efforts made by these users to optimise the use of air navigation services, to reduce the overall costs of these services and to increase their efficiency, in particular by decreasing charges according to airborne equipment that increases capacity or to offsetting the inconvenience of choosing less congested routings. The incentive scheme shall be limited in time, scope and amount. The estimated savings generated by the operational efficiency improvements shall at least offset the cost of the incentives within a F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes reasonable time frame. The scheme shall be subject to regular review involving airspace users representatives. 12.4 4. Member States which have established or approved incentive schemes shall monitor the proper implementation by air navigation service providers of these incentive schemes. F Compliance Yes Yes G Actions needed
Article 13 13 Setting of unit rates for charging zones 1. Member States shall ensure that unit rates are set for each charging zone on an annual basis. They may also ensure that unit rates are set in advance for each year of a period not exceeding five years. In case of unexpected major changes of traffic or costs, unit rates may be amended during the course of the year. Member States shall inform the Commission and Eurocontrol, where
13.1
13.2
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13.3
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes appropriate, of the unit rates set for each charging zone. Article 14 14 14.1 Collection of charges 1. Member States may collect charges through a single charge per flight. Users of air navigation services shall promptly and fully pay all air navigation charges. Member States shall ensure that effective enforcement measures are applied. These measures may include the denial of services, detention of aircraft or other enforcement measures in accordance with applicable law. L 341/8 EN Official Journal of the European Union 7.12.2006 F Compliance Yes Yes G Actions needed
14.2
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14.3
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Article 15 15 Transparency of the charging mechanism 1. Member States shall ensure that airspace users representatives are consulted on the charging p. 79 of 96 Ed. 2.0: Date:12/04/12 Released Issue
15.1
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes policy on a regular basis. To this end, they shall provide them with the necessary information on their charging mechanism as set out in Annex VI, or where a Member State has taken the decision referred to in Article 1(6), with the necessary information as set out in Annex III, part 2, and shall organise an effective and transparent consultation hearing to present this information as well as the information referred to in Article 8, in the presence of the air navigation service providers involved. 15.2 2. Without prejudice to Article 18 of the service provision Regulation, the relevant documentation shall be put at the disposal of airspace users representatives, the Commission, Eurocontrol and national supervisory authorities three weeks before the consultation hearing. F Compliance Yes Yes G Actions needed
CHAPTER IV FINAL PROVISIONS Article 16
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes 16 Appeal Member States shall ensure that decisions taken pursuant to this Regulation are properly reasoned and are subject to an effective review and/or appeal procedure. Article 17 17 Facilitation of compliance monitoring Air navigation service providers shall facilitate inspections and surveys by the national supervisory authority or by a recognised organisation acting on the latters behalf, including site visits. The persons authorised by those bodies shall be empowered: (a) to examine the relevant accounting documents, asset books, inventories and any other material relevant to the establishment of air navigation charges; (b) to take copies of or extracts from such documents; (c) to ask for oral explanations on site; F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes (d) to enter relevant premises, lands or means of transport. Such inspections and surveys shall be carried out in compliance with the procedures in force in the Member State in which they are to be undertaken. Article 18 18 18.1 Entry into force 1. This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union. This Regulation shall apply from 1 January 2007. F Compliance Yes Yes G Actions needed
18.2
2.
However, Member States may defer the application of Articles 9, 10, 12, 13 and 14 in respect of en route charges until 1 January 2008. Member States may defer the application of Article 9 and Articles 11 to 15 in respect of terminal charges until 1 January 2010. If Member States decide to defer application in accordance withthe second and third subparagraphs, they shall notify the Commission thereof.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes ANNEX I ASSESSMENT OF THE CONDITIONS FOR THE PROVISION OF AIR NAVIGATION SERVICES AT AIRPORTS FALLING WITHIN ARTICLE 1(6) The conditions to be assessed under Article 1(6) are the following: 1. The extent to which air navigation service providers can freely offer to provide or withdraw from the provision of air navigation services at airports: the existence or otherwise of any significant economic barriers that would prevent an air navigation service provider from offering to provide or withdrawing from the provision of air navigation services, the existence or otherwise of any significant legal barriers that would prevent an air navigation service F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes provider from offering to provide or withdrawing from the provision of air navigation services, the length of contract duration, the existence of a procedure allowing assets and staff to be transferred from one air navigation service provider to another. 2. The extent to which airports can freely determine who will provide their air navigation services, including the option to selfsupply: the ability or otherwise of airports to move towards self-supply of air navigation services, the existence or otherwise of legal, contractual or practical barriers to an airports ability to change air navigation service provider, the role of airspace users representatives in F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes the selection process of the air navigation service provider. 3. The extent to which there is a range of air navigation service providers from which airports can choose: the existence or otherwise of structural rigidity which restricts the effective choice of the air navigation services for airports, evidence of alternative air navigation service providers, including the option of self-supply that provides choice in the selection of air navigation services by airports. 4. The extent to which airports are subject to commercial cost pressures or incentivebased regulation: whether airports actively compete for airline business, the extent to which airports bear the air navigation service F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes charge, whether airports operate in a competitive environment or under economic incentives designed to cap prices or otherwise incentivise cost reductions. ANNEX II TRANSPARENCY OF THE COST BASE 1. REPORTING TABLE Member States and air navigation service providers shall fill the following reporting table for each charging zone under their responsibility. The figures shall be actual figures for year (n 3) until year (n 1) and planned figures for year (n) onwards. Actual costs shall be established on the basis of the certified accounts. Planned costs shall be established in accordance with the business plan required by the certificate referred to in Article 7 of the service provision Regulation. Costs shall be established in national currency. 2. ADDITIONAL INFORMATION F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes In addition, Member States and air navigation service providers shall provide at least the following information: description of the methodology used for allocating costs of facilities or services between different air navigation services based on the list of facilities and services listed in ICAO Regional Air Navigation Plan, European Region (Doc 7754) and a description of the methodology used for allocating those costs between different charging zones, description and explanation of the differences between planned and actual figures for year (n 1), description and explanation of the five-year planned costs based on the business plan, description of the costs incurred by Member States (Other State costs), description and explanation of the method adopted for the calculation of depreciation costs: historic costs or current costs. When current cost accounting is adopted, provision of comparable historic cost data, HANSA Procedure Nr.: XX / ANSP Financial Oversight File name: HANSA_ANSP Financial Oversight Process V2.0 (2) p. 87 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes justification for the cost of capital, including the components of the asset base, description of the cost for each airport for each terminal charging zone; for aerodromes with less than 20 000 commercial air transport movements per year being calculated as the average over the previous three years, costs may be presented in an aggregated way per aerodrome, breakdown of the meteorological costs between direct costs and MET core costs defined as the costs of supporting meteorological facilities and services that also serve meteorological requirements in general. These include general analysis and forecasting, weather radar and satellite observations, surface and upper-air observation networks, meteorological communication systems, data-processing centres and supporting core research, training and administration, description of the methodology used for allocating total MET costs and MET core costs to civil aviation and between F Compliance Yes Yes G Actions needed
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes charging zones. ANNEX III SPECIFIC TRANSPARENCY REQUIREMENTS FOR THE PROVISION OF AIR NAVIGATION SERVICES AT AIRPORTS FALLING WITHIN ARTICLE 1(6) 1. THE COSTS OF AIR NAVIGATION SERVICES 1.1. Reporting table Air navigation service providers shall fill the following reporting table for each terminal charging zone under their responsibility. The figures shall be actual figures for year (n 3) until year (n 1) and planned figures for year (n) onwards. Actual costs shall be established on the basis of the certified accounts. Planned costs shall be established in accordance with the business plan required by the certificate. Costs shall be established in National currency. 1.2. Additional information In addition, air navigation service HANSA Procedure Nr.: XX / ANSP Financial Oversight File name: HANSA_ANSP Financial Oversight Process V2.0 (2) p. 89 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes providers shall provide at least the following information: description of the methodology used for allocating costs of facilities or services between different air navigation services based on the list of facilities and services listed in ICAO Regional Air Navigation Plan, European Region (Doc 7754), description and explanation of the differences between planned and actual nonconfidential figures for year(n 1), description and explanation of non-confidential five-year planned costs and investments in relation to expected traffic, description and explanation of the method adopted for the calculation of depreciation costs: historic costs or current costs, explanation for the cost of capital. F Compliance Yes Yes G Actions needed
2. THE FINANCING OF AIR NAVIGATION SERVICES
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes Air navigation service providers shall provide the following information for each terminal charging zone: description of the way(s) by which the costs of air navigation services are financed. F Compliance Yes Yes G Actions needed
ANNEX IV CALCULATION OF THE ENROUTE SERVICE UNITS 1. The enroute service unit shall be calculated as the multiplication of the distance factor and the weight factor for the aircraft concerned. The distance factor shall be obtained by dividing by one hundred the number of kilometres flown in the great circle distance between the entry and the exit point of the charging zones, according to the latest known flight plan filed by the aircraft concerned for air traffic flow purposes. If the exit and entry point of one flight are identical in a charging zone, the distance factor shall be equal to the
2.
3.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes distance in the great circle distance between these points and the most distant point of the flight plan. 4. The distance to be taken into account shall be reduced by 20 kilometres for each take-off from and for each landing on the territory of a Member State. The weight factor, expressed as a figure taken to two decimal places, shall be the square root of the quotient obtained by dividing by fifty the number of metric tons in the maximum certificated takeoff weight of the aircraft as shown in the certificate of airworthiness or any equivalent official document provided by the aircraft operator. Where this weight is unknown, the weight of the heaviest aircraft of the same type known to exist shall be used. Where an aircraft as multiple certificated maximum takeoff weights, the maximum one shall be used. Where an aircraft operator operates two or more aircraft which are different versions of the same type, the average of the maximum take-off p. 92 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
5.
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes weights of all his aircraft of that type shall be used for each aircraft of that type. The calculation of the weight factor per aircraft type and per operator shall be effected at least once a year. ANNEX V CALCULATION OF THE TERMINAL SERVICE UNITS 1. The terminal service unit shall be equal to the weight factor for the aircraft concerned. The weight factor, expressed as a figure taken to two decimal places, shall be the quotient, obtained by dividing by fifty the number of metric tons in the highest maximum certified take-off weight of the aircraft, referred to in Annex IV, paragraph 5, to the power of 0,7. However, in a transitional period of five years following the calculation of the first terminal unit rate under this Regulation, this exponent shall be comprised between 0,5 and 0,9. F Compliance Yes Yes G Actions needed
2.
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HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes ANNEX VI CHARGING MECHANISM 1. REPORTING TABLE Member States shall fill the following reporting table for each charging zone under their responsibility. Member States shall also provide a consolidated Table 1 for each charging zone under their responsibility. When a charging zone extends across the airspace of more than one Member State, they shall fill the table jointly in accordance with the arrangements referred to in Article 4(4). The figures shall be actual figures for year (n 3) until year (n 1) and planned figures for year (n) onwards. The Total costs shall be established as the sum of all total costs presented in Table 1 which are allocated to this charging zone. 2. ADDITIONAL INFORMATION In addition, the Member States concerned shall collect and provide at least the following information: description and rationale for the establishment of the HANSA Procedure Nr.: XX / ANSP Financial Oversight File name: HANSA_ANSP Financial Oversight Process V2.0 (2) p. 94 of 96 Ed. 2.0: Date:12/04/12 Released Issue F Compliance Yes Yes G Actions needed
HANSA Oversight check list on the financial domain Compliance Checklist EC No 1794/2006 laying down a common charging scheme for air navigation services A No. B Text of requirement C Key Elements D Evidence E How to Assess the Evidence Yes different charging zones, in particular with regard to terminal charging zones and potential cross-subsidies between airports, description and explanation on the calculation of the forecast chargeable service units, description and explanation of the methodology used with respect to the recovery of the balance resulting from over or under recovery of previous years, description of the policy on exemptions and a description of the financing means to cover the related costs, description of the income from other sources when they exist, description and explanation of incentives applied on air navigation service providers and, in particular, the modalities to be maximum unit rates, description of the plans of air navigation service providers in order to meet projected demand and performance objectives, description and explanation of incentives applied on users of air navigation services. F Compliance Yes Yes G Actions needed
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HANSA - ANSP Financial Oversight V2.0

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Document Title Document Context QM Book QM Section Document Identification Edition - Revision Date of Edition - Revision Authorship Document

Owner Class Status Available in

M. Panagiotopoulos (HANSA Director)

Ed. 2.0: Date:12/04/12 Released Issue

Ed. 2.0: Date:12/04/12 Released Issue

Intended Audience Document Structure

Ed. 2.0: Date:12/04/12 Released Issue

CONTEXT Mission Statement

Relation to other processes

Ed. 2.0: Date:12/04/12 Released Issue

air traffic services airspace block

Ed. 2.0: Date:12/04/12 Released Issue

applicable financial regulatory requirements

ATM Master Plan

ATM service ATM service provider ATM system

Ed. 2.0: Date:12/04/12 Released Issue

Charging mechanism, transparency of the

Ed. 2.0: Date:12/04/12 Released Issue

Charging Scheme, review of charges

Charging Scheme, principles

Ed. 2.0: Date:12/04/12 Released Issue

Commercial air transport

Ed. 2.0: Date:12/04/12 Released Issue

Competence and capability, technical and operational Compliance, financial, demonstration of

Compliance, financial, ongoing

Ed. 2.0: Date:12/04/12 Released Issue

Ed. 2.0: Date:12/04/12 Released Issue

En route charging zone

En route services, costs of ESIMS FAB

Facilitation of compliance monitoring

Ed. 2.0: Date:12/04/12 Released Issue

Financial regulatory audit

Ed. 2.0: Date:12/04/12 Released Issue

Financing common projects

Functional system GAT

Incentive scheme, applying including night-time modulations Incentive schemes

Interest rate on debts

Ed. 2.0: Date:12/04/12 Released Issue

liability and insurance cover

Ed. 2.0: Date:12/04/12 Released Issue

Open and transparent provision of services

Operating organisation Organisational management

Ed. 2.0: Date:12/04/12 Released Issue

process regulation reporting requirements

Ed. 2.0: Date:12/04/12 Released Issue

terminal charges, calculation

terminal charging zone terminal services, cost of

terminal services, costs of TLS

Ed. 2.0: Date:12/04/12 Released Issue

transparency of the charging mechanism

transparency of the cost base

user of air navigation services verification VFR

Parties involved HANSA and auditing team Financial Auditor Auditee

Ed. 2.0: Date:12/04/12 Released Issue

FINANCIAL OVERSIGHT PROCEDURES Triggers

Ed. 2.0: Date:12/04/12 Released Issue

FINANCIAL AUDITING PROCEDURE

Ed. 2.0: Date:12/04/12 Released Issue

4.2.2.7 4.2.2.8 4.2.2.9

Ed. 2.0: Date:12/04/12 Released Issue

INITIAL FINANCIAL OVERSIGHT OF ANS PROVIDERS PROCEDURE

ON-GOING FINANCIAL OVERSIGHT OF ANS PROVIDERS PROCEDURE