13.5.1999 Official Journal of the European Communities L 123/51 COUNCIL DECISION of 3 May 1999 on the establishment of a Financial Regulation governing the budgetary aspects of the management by the Secretary-General of the Council, of contracts concluded in his name, on behalf of certain Member States, relating to the installation and the functioning of the ‘Help Desk Server’ of the Management Unit and of the Sirene Network Phase II (1999/323/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the first sentence of the second subpara- graph of Article 2(1) of the Protocol annexed to the Treaty on European Union and to the Treaty establishing the European Community, integrating the Schengen acquis into the framework of the European Union, (1)  Whereas the Secretary General of the Council was authorised by the Council Decision 1999/322/EC of 3 May 1999 to act, in the context of the integra- tion of the Schengen acquis within the European Union, as representative of certain Member States for the purposes of concluding contracts relating to the installation and the functioning of the ‘Help Desk Server’ of the Management Unit and of the Sirene Network Phase II and to manage such contracts ('); (2) Whereas the financial obligations arising under those contracts are not borne by the budget of the European Communities; whereas, therefore, the provisions of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (¥} do not apply; (3)  Whereas it is therefore necessary to establish specific rules to define the detailed procedures for establishing and implementing the budget required to meet the obligations arising under those contracts, for recovering the contributions to be paid by the States concerned and for the presenta- tion and auditing of the accounts, HAS DECIDED AS FOLLOWS: CHAPTER 1 General principles Article 1 For the purposes of this Financial Regulation, the ‘budget’ is the instrument which sets out forecasts of, and author- ises in advance, for each financial year, the revenue and (") See page 49 of this Official Journal. () OJ L 356, 31.12.1977, p. 1. expenditure required to meet the obligations arising under the contracts referred to in the Council Decision of 3 May 1999. Article 2 This Financial Regulation lays down the detailed rules for the establishment and implementation of the budget. Article 3 1. The budget shall be subdivided into titles according to the contracts to be managed. The title concerning the contract referred to in Article 1(1) of the Council Decision of 3 May 1999 shall be subdivided into chapters covering the installation budget and the operating budget for the Sirene Network Phase II respectively. If necessary, each chapter shall be subdivided into articles. 2. Appropriations opened under each title may not be assigned to other expenditure titles. Article 4 1. All revenue and expenditure shall be entered in full in the budget and in the accounts without any adjustment against each other. Total revenue shall cover total expen- diture. 2. The financial year shall run from 1 January to 31 December. 3. Any budget contributions by the States referred to in Article 21 paid before the beginning of the financial year which they concern shall be credited to the budget for that financial year.