These actions should be done in Governance account.
If this is the first time you will be using Athena you will need to complete a few setup steps before you are able to create the views needed.
To get Athena warmed up:
From the services list, choose S3
Create a new S3 bucket for Athena queries to be logged to. Keep to the same region as the S3 bucket created for your Cost & Usage Report.
From the services list, choose Athena
Select Get Started to enable Athena and start the basic configuration
At the top of this screen select Before you run your first query, you need to set up a query result location in Amazon S3.
Enter the path of the bucket created for Athena queries, it is recommended that you also select the AutoComplete option NOTE: The trailing “/” in the folder path is required!