natgillin/translations-raw huggingface dataset:
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶶􏶮􏶻􏶿􏶯􏶰􏶼􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 50 􏶷􏶴 􏶲􏶵􏶯ю􏷅􏶰􏶱􏶬􏶴􏶰 􏶲 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶱􏶮􏷄􏷅􏶱􏶬􏶴􏶰 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬􏶴􏶰 (11). 
We assessed the Commission’s reporting on the performance of 50 of the sampled research and innovation projects (11). Twenty-one of these projects had already been completed.
5.42. 
5.42.
П􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶳􏶮 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶯􏶬 􏶷􏷅􏶮􏶵􏶲􏶮􏶱􏶬􏶴􏶰 􏶵􏶶􏶮􏶹􏶱􏶬 􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬 􏶬 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 5.43. 
Most projects achieved their expected outputs and results 5.43.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/131 ПРИЛОЖЕНИЕ 5.1 РЕЗУЛТАТИ ОТ ТЕСТОВЕТЕ НА ОПЕРАЦИИ ОТ „КОНКУРЕНТОСПОСОБНОСТ ЗА РАСТЕЖ И РАБОТНИ МЕСТА“ РАЗМЕР И СТРУКТУРА НА ИЗВАДКАТА О􏶾􏷆 􏶾􏶶􏶷􏶹 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬: И􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 Г􏶷􏶶􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (UEL) Д􏶷􏶯􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (LEL) BG 2018 􏶿. 
8.10.2019 Official Journal of the European Union C 340/131 ANNEX 5.1 RESULTS OF TRANSACTION TESTING FOR ‘COMPETITIVENESS FOR GROWTH AND JOBS’ SIZE AND STRUCTURE OF THE SAMPLE Total transactions: Estimated level of error Upper Error Limit (UEL) Lower Error Limit (LEL) EN 2018 2017 130 130 ESTIMATED IMPACT OF QUANTIFIABLE ERRORS 2,0 % 4,2 % 3,2% 0,7%
X X В 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 X X В 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 2015 C 340/132 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
X X In most respects In some respects X X 2015 C 340/132 EN Official Journal of the European Union 8.10.2019
X В 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 X X В 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 2017 8.10.2019 􏶿. BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/133 
X In most respects X X In some respects 2017 8.10.2019 EN Official Journal of the European Union C 340/133
8.10.2019 􏶿. 
C 340/136 Official Journal of the European Union 8.10.2019 EN Introduction 6.1.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/137 BG К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „И􏶵􏶷􏶱􏶷􏷀􏶬􏷅􏶰􏶳􏶵􏶷, 􏶳􏶷􏶭􏶬􏶮􏶯􏶱􏶷 􏶬 􏶴􏶰􏶶􏶬􏶴􏶷􏶶􏶬􏶮􏶯􏶱􏶷 􏶳􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ Ц􏶰􏶯􏶬 􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶱􏶬 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴􏶬 􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮􏶴􏶮 6.2. 
Source: 2018 EU consolidated accounts 8.10.2019 Official Journal of the European Union C 340/137 EN Brief description of ‘Economic, social and territorial cohesion’ Policy objectives and spending instruments 6.2.
Р􏶮􏷀􏶵􏶮 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰, 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶬 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 6.3. 
Implementation and control and assurance framework 6.3.
С􏶯􏶰􏶼 􏶵􏶮􏶴􏶷 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶮􏶼􏶰 􏶳􏶲􏶷􏶰􏶴􏶷 􏶷􏶼􏶷􏶾􏶶􏶰􏶱􏶬􏶰, 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴􏶴􏶮 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 ОП 􏶳􏶰 􏶳􏶸􏶷􏶼􏶰􏶯я 􏷀􏶰􏶽􏶼􏷄 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (2) 􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬. 
After the Commission has given approval, responsibility for implementing an OP is shared between the Commission (2) and the Member State.
6.4. 
6.4.
П􏶶􏶰􏶶􏶮􏶻􏶿􏶯􏶰􏶼􏶮􏶱􏶮􏶴􏶮 􏶶􏶮􏷀􏶵􏶮 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶬 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶻􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬я 􏶸􏶰􏶶􏶬􏶷􏶼 2014—2020 􏶿. 􏶬􏷀􏶮 􏶻􏶮 􏶭􏶰􏶯 􏶼􏶮 􏶿􏶮􏶶􏶮􏶱􏶴􏶬􏶶􏶮, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 (3) 􏶻􏶮 􏶴􏶰􏶻􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶵􏶺􏷀 􏶷􏶸􏶰􏶶􏶮􏶴􏶬􏶲􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬 􏶷􏶳􏶴􏶮􏶲􏶮 􏶸􏶷􏶼 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 2 %, 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱 􏶲 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶮 (4). 
The revised control and assurance framework in place for the 2014-2020 programming period aims to ensure that the residual error rate (3) for these reimbursements to OPs remains below the 2 % materiality threshold set in the regulation (4).
6.5. 
6.5.
(1) В􏶽. 􏷅􏶯􏶰􏶱􏶷􏶲􏶰 174—178 􏶷􏶴 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 􏶻􏶮 􏶫􏷄􏶱􏶵􏶭􏶬􏶷􏶱􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 (ДФЕС) (ОВ C 326, 26.10.2012 􏶿., 􏶳􏶴􏶶. 
See also Figure 6.1 below. (1) See Articles 174 to 178 of the Treaty on the Functioning of the European Union (OJ C 326, 26.10.2012, p.
(2) ГД „Р􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶮 􏶬 􏶳􏶰􏶯􏶬􏷆􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮“ 􏶬 ГД „Т􏶶􏷄􏶼􏶷􏶲􏶮 􏶻􏶮􏶰􏶴􏶷􏶳􏶴, 􏶳􏶷􏶭􏶬􏶮􏶯􏶱􏶬 􏶲􏶺􏶸􏶶􏶷􏶳􏶬 􏶬 􏶸􏶶􏶬􏶷􏶾􏷆􏶮􏶲􏶮􏶱􏶰“. 
(2) DG Regional and Urban Policy (DG REGIO) and DG Employment, Social Affairs and Inclusion (DG EMPL).
В 􏶱􏶮􏶳􏶴􏶷я􏷆􏶮􏶴􏶮 􏶿􏶯􏶮􏶲􏶮 􏶴􏶰 􏶳􏶮 􏶱􏶮􏶶􏶬􏷅􏶮􏶱􏶬 „􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬“. 
In this chapter, we refer to both as ‘residual error rate(s)’.
(4) Ч􏶯􏶰􏶱 28, 􏶸􏶮􏶶􏶮􏶿􏶶􏶮􏶫 11 􏶷􏶴 Д􏶰􏶯􏶰􏶿􏶬􏶶􏶮􏶱 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 No 480/2014 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶷􏶴 3 􏷀􏶮􏶶􏶴 2014 􏶿. 􏶻􏶮 􏶼􏶷􏶸􏶺􏶯􏶲􏶮􏶱􏶰 􏶱􏶮 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1303/2013 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶬 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶻􏶮 􏶷􏶸􏶶􏶰􏶼􏶰􏶯я􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬 􏶻􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶷 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰, Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶷􏶭􏶬􏶮􏶯􏶰􏶱 􏶫􏶷􏶱􏶼, К􏶷􏷇􏶰􏶻􏶬􏶷􏶱􏶱􏶬я 􏶫􏶷􏶱􏶼, Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶬 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶫􏶷􏶱􏶼 􏶻􏶮 􏷀􏶷􏶶􏶳􏶵􏶷 􏶼􏶰􏶯􏶷 􏶬 􏶶􏶬􏶾􏶮􏶶􏶳􏶴􏶲􏶷 􏶬 􏶻􏶮 􏶷􏶸􏶶􏶰􏶼􏶰􏶯я􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶬 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬 􏶻􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶷 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰, Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶷􏶭􏶬􏶮􏶯􏶰􏶱 􏶫􏶷􏶱􏶼, К􏶷􏷇􏶰􏶻􏶬􏶷􏶱􏶱􏶬я 􏶫􏶷􏶱􏶼 􏶬 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶫􏶷􏶱􏶼 􏶻􏶮 􏷀􏶷􏶶􏶳􏶵􏶷 􏶼􏶰􏶯􏶷 􏶬 􏶶􏶬􏶾􏶮􏶶􏶳􏶴􏶲􏶷 (Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬) (ОВ L 138, 13.5.2014 􏶿., 􏶳􏶴􏶶. 5). 
(4) Article 28(11) of Commission Delegated Regulation (EC) No 480/2014 of 3 March 2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund (Common Provisions Regulation) (OJ L 138, 13.5.2014, p.
(5) П􏶮􏶵􏶰􏶴􏶺􏶴 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 􏶻􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶳􏶰 􏶳􏶺􏶳􏶴􏶷􏶬 􏶷􏶴 􏶼􏶰􏶵􏶯􏶮􏶶􏶮􏶭􏶬я 􏶻􏶮 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰􏶴􏶷, 􏶿􏶷􏶼􏶬􏷃􏶱􏶷 􏶷􏶾􏶷􏶾􏷆􏶰􏶱􏶬􏶰, 􏶳􏶰􏶶􏶴􏶬􏶫􏶬􏶭􏶬􏶶􏶮􏶱􏶬 􏶿􏶷􏶼􏶬􏷃􏶱􏶬 􏶷􏶴􏷅􏶰􏶴􏶬, 􏶿􏶷􏶼􏶬􏷃􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶵􏶷􏶱􏶴􏶶􏶷􏶯􏶮 􏶬 􏶷􏶼􏶬􏶴􏶱􏶷 􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰. 
5). (5) Assurance packages are composed of a management declaration, an annual summary, the certified annual accounts, an annual control report and an audit opinion.
(6) Ч􏶯􏶰􏶱 130 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1303/2013 („Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬“) 􏶷􏶿􏶶􏶮􏶱􏶬􏷅􏶮􏶲􏶮 􏶲􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏷀􏶰􏶽􏶼􏶬􏶱􏶱􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶼􏶷 90 %. 
(6) Article 130 of Regulation (EU) No 1303/2013 (the ‘Common Provisions Regulation’) limits the reimbursement of interim payments to 90 %.
О􏶳􏶴􏶮􏶱􏶮􏶯􏶬􏶴􏶰 10 % 􏶳􏶰 􏶷􏶳􏶲􏶷􏶾􏶷􏶽􏶼􏶮􏶲􏶮􏶴 􏶳􏶯􏶰􏶼 􏶸􏶶􏶬􏶰􏷀􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰. 
The remaining 10 % is released after the acceptance of the accounts.
(7) Т􏶷􏷅􏶵􏶬 6.5 􏶼􏶷 6.15. 
(7) Paragraphs 6.5 to 6.15.
C 340/138 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/138 EN Official Journal of the European Union 8.10.2019
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/139 BG О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 6.7. 
8.10.2019 Official Journal of the European Union C 340/139 EN Audit scope and approach 6.7.
В 􏶼􏶷􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶻􏶮􏶴􏶲􏶷􏶶􏶬􏶯􏶮 􏶬􏶻􏶭я􏶯􏶷 􏶬􏶯􏶬 􏷅􏶮􏶳􏶴􏶬􏷅􏶱􏶷 (8) 217 ОП (􏶷􏶵􏶷􏶯􏶷 11,7 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷) 􏶸􏶶􏶰􏶻 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬я 􏶸􏶰􏶶􏶬􏶷􏶼 2007—2013 􏶿. 
In addition the Commission closed or partially closed (8) 217 OPs (around 11,7 billion euros) from the 2007-2013 programming period.
6.8. 
6.8.
6.10. 
6.10.
(9) 6.12. 
6.12.
Ч􏶮􏶳􏶴 1 — Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 6.13. 
Part 1 — Regularity of transactions 6.13.
(8) А􏶵􏶷 􏶷􏶳􏶴􏶮􏶱􏶮􏶴 􏶱􏶰􏶶􏶮􏶻􏶶􏶰􏷃􏶰􏶱􏶬 􏶲􏶺􏶸􏶶􏶷􏶳􏶬 􏶳􏶺􏶳 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶷􏶴􏶶􏶮􏶽􏶰􏶱􏶬􏶰, К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬􏶻􏶸􏶯􏶮􏷆􏶮 􏶳􏶮􏷀􏶷 􏶱􏶰􏶷􏶳􏶸􏶷􏶶􏶰􏶱􏶬􏶴􏶰 􏶳􏷄􏷀􏶬. 
(8) If issues having a material impact remain open, the Commission settles only the uncontested amount.
(9) Т􏶷􏷅􏶵􏶬 6.21—6.23. 
(9) Paragraphs 6.21 to 6.23.
К􏶮􏶴􏶷 􏶳􏶰 􏶲􏶻􏶰􏷀􏶮􏶴 􏶸􏶶􏶰􏶼􏶲􏶬􏶼 60-􏶴􏶰 􏶿􏶶􏶰􏷃􏶵􏶬, 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬 􏶸􏶶􏶰􏶼􏶬 􏶴􏶷􏶲􏶮 􏶷􏶴 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬, 􏶬 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶴􏶰 􏶷􏶴 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶵􏶷􏶶􏶰􏶵􏶭􏶬􏶬 (􏶱􏶮 􏶷􏶾􏷆􏶮 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴 314 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷 􏶻􏶮 􏶼􏶲􏶮􏶴􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 􏶻􏶮􏶰􏶼􏶱􏶷), 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я􏶴 􏶷􏶴 ЕСП 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 5,0 % (10). 
Taking account of the 60 errors previously found by audit authorities and corrections applied by programme authorities (worth a total of 314 million euros for both programming periods taken together), we estimate the level of error to be 5,0 % (10).
О􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶳􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶯􏶬 60 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶸􏶮􏶵􏶰􏶴􏶬􏶴􏶰 􏶻􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴/􏶸􏶶􏶬􏶵􏶯ю􏷅􏶲􏶮􏶱􏶰 􏶱􏶮 220-􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶷􏶴 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я􏶴 􏶿􏶯􏶮􏶲􏶱􏶷 􏶼􏶷 􏶱􏶰􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (37) 􏶬 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 (18), 􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬 􏶷􏶴 􏶯􏶬􏶸􏶳􏶮 􏶱􏶮 􏶲􏶮􏶽􏶱􏶬 􏶸􏶶􏶬􏶼􏶶􏷄􏶽􏶮􏶲􏶮􏷆􏶬 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 (3) (11). 
Audit authorities had reported 60 quantifiable errors in the assurance/closure packages for the 220 transactions we sampled, which mainly concerned ineligible costs (37) and public procurement (18) followed by the absence of essential supporting documentation (3) (11).
6.17. 
6.17.
(11) Е􏶼􏶱􏶮􏶷􏶸􏶰􏶶􏶮􏶭􏶬я􏷀􏶷􏶽􏶰􏶼􏶮􏶾􏶺􏶼􏶮􏶴􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶮􏶷􏶴􏶸􏶷􏶲􏶰􏷅􏶰􏶷􏶴􏶰􏶼􏶬􏶱􏶲􏶬􏶼􏶿􏶶􏶰􏷃􏶵􏶬. 
(11) Asingletransactionmaybeaffectedbymorethanonetypeoferror.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/141 BG 6.18. 
8.10.2019 Official Journal of the European Union C 340/141 EN 6.18.
Н􏶰􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶬 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 6.19. 
Ineligible expenditure and projects 6.19.
6.21. 
6.21.
З􏶱􏶮􏷅􏶬􏶴􏶰􏶯􏶰􏶱 􏶬􏶻􏶴􏶷􏷅􏶱􏶬􏶵 􏶱􏶮 􏶳􏶯􏶷􏶽􏶱􏶷􏶳􏶴 􏶻􏶮 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 􏶳􏶯􏷄􏷅􏶮􏶬􏶴􏶰, 􏶵􏶷􏶿􏶮􏶴􏶷 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰 􏶬􏶻􏶬􏶳􏶵􏶲􏶮􏶱􏶬я 􏶻􏶮 􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶷􏶳􏶴 􏶱􏶮􏶼􏷇􏶲􏶺􏶶􏶯я􏶴 􏶬􏶻􏶬􏶳􏶵􏶲􏶮􏶱􏶬я􏶴􏶮 􏶲 􏶻􏶮􏶵􏶷􏶱􏶷􏶼􏶮􏶴􏶰􏶯􏶳􏶴􏶲􏶷􏶴􏶷 􏶱􏶮 ЕС (13). 
A significant source of complexity arises for beneficiaries where national eligibility requirements go beyond what is required by EU legislation (13).
(12) Б􏶺􏶶􏶻 􏶸􏶶􏶰􏶿􏶯􏶰􏶼 􏶱􏶮 􏶵􏶷􏶱􏶵􏶶􏶰􏶴􏶰􏶱 􏶵􏶮􏶻􏷄􏶳, „В􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰 􏶱􏶮 ДДС 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶳􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰􏶴􏶷 — 􏶸􏶶􏶰􏶼􏶸􏶷􏶳􏶴􏶮􏶲􏶵􏶮 􏶻􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶬 􏶱􏶰􏶷􏶸􏶴􏶬􏷀􏶮􏶯􏶱􏶷 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮 􏶱􏶮 ЕС“, 􏶱􏶷􏶰􏷀􏶲􏶶􏶬 2018 􏶿. (https://www.eca.europa.eu/Lists/ECADocuments/RCR-VAT/RCR-VAT_EN.pdf). 
We also found complex national eligibility conditions in Germany. (12) Rapid case review, VAT reimbursement in Cohesion — an error-prone and sub-optimal use of EU funds, November 2018 (https://www.eca.europa.eu/Lists/ECADocuments/RCR-VAT/RCR-VAT_EN.pdf).
(13) „О􏶸􏶶􏶷􏶳􏶴я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮􏶴􏶮 􏶱􏶮 􏶳􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰 􏶳􏶯􏶰􏶼 2020 􏶿.“, 􏷀􏶮􏶹 2018 􏶿., 􏶴􏶷􏷅􏶵􏶮 23 (https://www.eca.europa.eu/Lists/ECADocu-ments/BRP_Cohesion_simplification/Briefing_paper_Cohesion_simplification_BG.pdf). 
(13) ‘Simplification in post-2020 delivery of Cohesion Policy’, May 2018, paragraph 23 (https://www.eca.europa.eu/Lists/ECADocuments/BRP_Cohe-sion_simplification/Briefing_paper_Cohesion_simplification_EN.pdf).
C 340/142 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/142 Official Journal of the European Union 8.10.2019 EN Infringement of internal market rules 6.25.
В􏶺􏶸􏶶􏶰􏶵􏶬 􏷀􏶱􏶷􏶿􏶷􏶾􏶶􏶷􏶹􏶱􏶬􏶴􏶰 􏶵􏶷􏶶􏶰􏶵􏶭􏶬􏶬, 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 􏶳􏶺􏷆􏶰􏶳􏶴-􏶲􏶰􏶱 􏶬􏶻􏶴􏶷􏷅􏶱􏶬􏶵 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 6.26. 
Despite many corrections, public procurement remains a significant source of errors 6.26.
О􏶶􏶿􏶮􏶱􏶬􏶴􏶰 􏶳􏶬􏶳􏶴􏶰􏷀􏶮􏶴􏶬􏷅􏶱􏶷 􏶳􏶮 􏶱􏶮􏶯􏶮􏶿􏶮􏶯􏶬 􏶵􏶷􏶶􏶰􏶵􏶭􏶬􏶬 􏶳 􏶫􏶬􏶵􏶳􏶬􏶶􏶮􏶱􏶬 􏶳􏶴􏶮􏶲􏶵􏶬, 􏶲􏶮􏶶􏶬􏶶􏶮􏷆􏶬 􏶷􏶴 5 % 􏶼􏶷 100 %, 􏶵􏶮􏶵􏶴􏶷 􏶰 􏶸􏶶􏶰􏶼􏶲􏶬􏶼􏶰􏶱􏶷 􏶲 􏶱􏶮􏶳􏶷􏶵􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (14). 
The authorities systematically imposed flat-rate corrections ranging from 5 % to 100 %, as provided for in the Commission guidelines (14).
П􏶷-􏶿􏶷􏶯я􏷀􏶮􏶴􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶷􏶴􏶵􏶶􏶬􏶴􏶬􏶴􏶰 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я􏶴 􏶼􏶷 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬􏶴􏶰 􏶱􏶮 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴 􏶱􏶮􏶼 􏶸􏶶􏶮􏶿􏶷􏶲􏶰􏶴􏶰 􏶱􏶮 ЕС (15). 
Most of the errors we detected related to contracts with a value above the EU thresholds (15).
Ч􏶰􏶴􏶬􏶶􏶬 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 􏶳􏶮 􏶱􏶰􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶬 􏶸􏶷􏶶􏶮􏶼􏶬 􏶱􏶮􏶶􏷄􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶸􏶶􏶮􏶲􏶬􏶯􏶮􏶴􏶮 􏶻􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶱􏶮 􏶸􏶷􏷀􏶷􏷆 6.29. 
Four projects were ineligible because of an infringement of state aid rules 6.29.
С􏶺􏷆􏶰􏶳􏶴􏶲􏷄􏶲􏶮􏶴 􏶷􏶾􏶮􏷅􏶰 􏶱я􏶵􏶷􏶬 􏶬􏶻􏶵􏶯ю􏷅􏶰􏶱􏶬я 􏶷􏶴 􏶴􏶷􏶲􏶮 􏶸􏶶􏶮􏶲􏶬􏶯􏶷, 􏶷􏶳􏶷􏶾􏶰􏶱􏶷 􏶮􏶵􏶷 􏶸􏶶􏶷􏶰􏶵􏶴􏶺􏶴 􏶰 􏶷􏶾􏷇􏶲􏶮􏶱􏶮􏶴 􏶷􏶴 О􏶾􏷆􏶬я 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 􏶿􏶶􏷄􏶸􏶷􏶲􏶷 􏶷􏶳􏶲􏶷􏶾􏶷􏶽􏶼􏶮􏶲􏶮􏶱􏶰 (ОРГО) (16). 
There are, however, exceptions to this rule, in particular if the project is covered by the General Block Exemption Regulation (GBER) (16).
4 􏶷􏶴 Д􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮 2014/24/ЕС 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶬 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 26 􏶫􏶰􏶲􏶶􏷄􏶮􏶶􏶬 2014 􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 􏶬 􏶻􏶮 􏶷􏶴􏷀я􏶱􏶮 􏶱􏶮 Д􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮 2004/18/ЕО (ОВ L 94, 28.3.2014 􏶿., 􏶳􏶴􏶶. 
(15) As defined by Article 4 of Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p.
107 􏶬 108 􏶷􏶴 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 (ОВ L 187, 26.6.2014 􏶿., 􏶳􏶴􏶶. 
(16) CommissionRegulation(EU)No651/2014of17June2014declaringcertaincategoriesofaidcompatiblewiththeinternalmarketinapplication of Articles 107 and 108 of the Treaty (OJ L 187, 26.6.2014, p.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/143 BG 6.31. 
8.10.2019 Official Journal of the European Union C 340/143 EN 6.31.
Т􏶷􏶻􏶬 „􏶳􏶴􏶬􏷀􏷄􏶯􏶬􏶶􏶮􏷆 􏶰􏶫􏶰􏶵􏶴“ 􏶮􏶲􏶴􏶷􏷀􏶮􏶴􏶬􏷅􏶱􏶷 􏶳􏶰 􏶸􏶶􏶬􏶰􏷀􏶮 􏶻􏶮 􏶳􏷇􏶰􏷀􏶬 􏶸􏶷 ОРГО, 􏶮􏶵􏶷 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶬􏶴􏶰 􏶻􏶮􏶸􏶷􏷅􏶲􏶮􏶴 􏶳􏶯􏶰􏶼 􏶼􏶮􏶴􏶮􏶴􏶮 􏶱􏶮 􏶻􏶮я􏶲􏶯􏶰􏶱􏶬􏶰􏶴􏶷 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰 (17). 
This ‘incentive effect’ is automatically assumed for schemes under the GBER if works start after the date of the application for funding (17).
6.33. Д􏶷 􏶵􏶶􏶮я 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017 2,9 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 􏶳􏶮 􏶬􏶻􏶸􏶯􏶮􏶴􏶰􏶱􏶬 􏶮􏶲􏶮􏶱􏶳􏶷􏶲􏶷 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴􏶬, 􏶷􏶴 􏶵􏶷􏶬􏶴􏶷 2,3 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 􏶳􏶮 􏶼􏶰􏶵􏶯􏶮􏶶􏶬􏶶􏶮􏶱􏶬 􏶲 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 􏷀􏶰􏶽􏶼􏷄 1 ю􏶯􏶬 2016 􏶿. 􏶬 30 ю􏶱􏶬 2017 􏶿. 
Up to the end of the 2016/2017 accounting year, 2,9 billion euros was paid in advances to financial instruments, out of which 2,3 billion euros was declared between 1 July 2016 and 30 June 2017 (17 % of the total amount paid in EU co-financing).
П􏶶􏶰􏶻 􏶷􏶴􏷅􏶰􏶴􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017 􏶱􏶮 􏶵􏶶􏶮􏶹􏶱􏶬􏶴􏶰 􏶸􏶷􏶯􏷄􏷅􏶮􏶴􏶰􏶯􏶬 􏶳􏶮 􏶾􏶬􏶯􏶬 􏶬􏶻􏶸􏶯􏶮􏶴􏶰􏶱􏶬 1,3 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 (43 %). 
During the 2016/2017 accounting year, 1,3 billion euros (43 %) was disbursed to final recipients.
(19) 6.35. 
6.35.
(17) Ч􏶯􏶰􏶱6􏶷􏶴ОРГО. 
(17) Article 6 of the GBER.
(18) С􏶺􏶿􏶯􏶮􏶳􏶱􏶷􏷅􏶯􏶰􏶱137,􏶴􏶷􏷅􏶵􏶮2􏶷􏶴Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶮􏶻􏶮􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬􏶴􏶰􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬. 
(18) InlinewithArticle137(2)oftheCommonProvisionsRegulation.
C 340/144 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/144 Official Journal of the European Union 8.10.2019 EN 6.38.
П􏶶􏶬 􏷅􏶰􏶴􏶬􏶶􏶬 􏶳􏶯􏷄􏷅􏶮я 􏶲 Г􏶰􏶶􏷀􏶮􏶱􏶬я 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶺􏶴 􏶰 􏶸􏶷􏶯􏷄􏷅􏶬􏶯 􏶸􏶺􏶯􏶱􏶮􏶴􏶮 􏶳􏷄􏷀􏶮 􏶰􏶼􏶲􏶮 􏶳􏶯􏶰􏶼 􏶵􏶮􏶴􏶷 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶻􏶮 2016/2017 􏶳􏶮 􏶾􏶬􏶯􏶬 􏶬􏶻􏶸􏶶􏶮􏶴􏶰􏶱􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (􏶷􏶳􏶰􏷀 􏷀􏶰􏶳􏶰􏶭􏶮 􏶳􏶯􏶰􏶼 􏶵􏶶􏶮я 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮). 
The single beneficiary in four cases in Germany received the full amount only after the 2016/2017 accounts were sent to the Commission (eight months after the end of the accounting year).
О􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮, 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶮 􏶷􏶴 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 6.41. 
Our assessment of the work of audit authorities 6.41.
П􏶶􏶰􏶻 2018 􏶿. 􏶻􏶮 􏶸􏶺􏶶􏶲􏶬 􏶸􏶺􏶴 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶳􏶺􏶷􏶾􏷆􏶮􏶲􏶮􏶴 􏶻􏶮 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶵􏶮􏶴􏶷 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶴 􏶷􏶾􏷆􏶮 􏶴􏶬􏶸􏶷􏶯􏶷􏶿􏶬я, 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶰􏶱􏶮 􏷀􏶰􏶽􏶼􏷄 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 (22). 
In 2018, for the first time, audit authorities reported errors using a common typology agreed between the Commission and the Member States (22).
(20) Ч􏶯􏶰􏶱 272, 􏶴􏶷􏷅􏶵􏶮 14. 
(20) Article 272(14).
(21) В􏶽. 􏷅􏶯􏶰􏶱 132 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶮 􏶻􏶮 􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬. 
(21) Article 132 of the Common Provisions Regulation.
(22) В􏶽. 􏶳􏶴􏶶. 68 􏶷􏶴 ГОД 􏶻􏶮 2018 􏶿. 􏶱􏶮 ГД „Р􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶮 􏶬 􏶳􏶰􏶯􏶬􏷆􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮“ 􏶬 􏶳􏶴􏶶. 
(22) See page 68 of DG REGIO’s 2018 AAR and page 56 of DG EMPL’s 2018 AAR.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/145 BG К􏶮􏶶􏶰 6.5 Н􏶮􏶹-􏷅􏶰􏶳􏶴􏶷 􏶳􏶶􏶰􏷆􏶮􏶱􏶬􏶴􏶰 􏶲􏶬􏶼􏶷􏶲􏶰 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶷􏶴􏶵􏶶􏶬􏶲􏶮􏶱􏶬 􏶷􏶴 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: ЕСП. 
8.10.2019 Official Journal of the European Union C 340/145 EN Box 6.5 Most frequent types of errors detected by audit bodies Source: ECA.
С 􏶷􏶿􏶯􏶰􏶼 􏶼􏶮 􏶾􏶺􏶼􏶮􏶴 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶬 􏶱􏶮􏶼􏶰􏶽􏶼􏶱􏶬 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬, 􏶬􏶻􏶲􏶮􏶼􏶵􏶬􏶴􏶰 􏶴􏶶я􏶾􏶲􏶮 􏶼􏶮 􏶳􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶬􏶴􏶰􏶯􏶱􏶬 􏶻􏶮 􏶷􏶼􏶬􏶴􏶬􏶶􏶮􏶱􏶮􏶴􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я 􏶬, 􏶸􏶷 􏶸􏶶􏶬􏶱􏶭􏶬􏶸, 􏶼􏶮 􏶳􏶰 􏶷􏶳􏶱􏶷􏶲􏶮􏶲􏶮􏶴 􏶱􏶮 􏶳􏶴􏶮􏶴􏶬􏶳􏶴􏶬􏷅􏶰􏶳􏶵􏶬 􏶲􏶮􏶯􏶬􏶼􏶰􏶱 􏷀􏶰􏶴􏶷􏶼 (23). 
To produce reliable results, samples must be representative of the audited population and, as a general rule, based on a statistically valid method (23).
(23) В􏶽. 􏷅􏶯􏶰􏶱 127 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶮 􏶻􏶮 􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬. 
(23) Article 127 of the Common Provisions Regulation.
C 340/146 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG 6.45. 
C 340/146 Official Journal of the European Union 8.10.2019 EN 6.45.
П􏶶􏶬􏷀􏶰􏶶 􏶻􏶮 􏶴􏶷􏶲􏶮 􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱 􏶲 􏶵􏶮􏶶􏶰 6.6. 
We present an example in Box 6.6.
П􏶶􏶬 156 􏶷􏶴 􏶷􏶾􏷆􏶷 220-􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶷􏶴 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 (71 %) ЕСП 􏶫􏶷􏶶􏷀􏶬􏶶􏶮 􏶻􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬я􏶴􏶮 􏶳􏶬 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶳􏶲􏶷я 􏶸􏶶􏶰􏶿􏶯􏶰􏶼 􏶱􏶮 􏶶􏶮􏶾􏶷􏶴􏶮􏶴􏶮 􏶱􏶮 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬. 
For 156 out of the sample of 220 transactions (71 %), we were able to conclude on the basis of our review of audit authorities’ work.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶬􏶶􏶮 􏶱􏶰􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏶭􏶬 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶷􏶾􏷇􏶲􏶮􏶴􏶮, 􏶵􏶮􏷅􏶰􏶳􏶴􏶲􏶷􏶴􏶷 􏶬/􏶬􏶯􏶬 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶴􏶮􏶻􏶬 􏶶􏶮􏶾􏶷􏶴􏶮 􏶲 64 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 (29 %). 
We identified shortcomings with the scope, quality and/or documentation of that work in 64 transactions (29 %), which required us to re-perform the corresponding audit procedures.
П􏶶􏶬 48 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 (22 % 􏶷􏶴 􏶷􏶾􏷆􏶬я 􏶾􏶶􏶷􏶹) 􏶱􏶮􏶯􏶬􏷅􏶬􏶰􏶴􏶷 􏶱􏶮 􏶱􏶰􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏶭􏶬 􏶰 􏶾􏶬􏶯􏶷 􏶸􏶶􏶬􏷅􏶬􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶼􏶮 􏶸􏶷􏶳􏶰􏶴􏶬 􏶱􏶮 􏷀я􏶳􏶴􏶷 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰. 
For 48 transactions (22 % of the total), the shortcomings meant we had to visit the beneficiary.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶴􏶵􏶶􏶬 􏶳􏶺􏷆􏶷 􏶬 􏶼􏶷􏶾􏶶􏶮 􏶸􏶶􏶮􏶵􏶴􏶬􏶵􏶮 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 (􏶲􏶽. 􏶵􏶮􏶶􏶰 6.7). 
We also observed good practice in terms of the audit authorities' documentation of their work (see Box 6.7).
6.50. 
6.50.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶮􏶵􏶴􏷄􏶮􏶯􏶬􏶻􏶬􏶶􏶮 􏶵􏶯ю􏷅􏶷􏶲􏶬я 􏶳􏶬 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯 􏶻􏶮 􏶰􏶫􏶰􏶵􏶴􏶬􏶲􏶱􏶷􏶳􏶴 (КПИ) 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017. 
In its 2018 AARs, the Commission updated its key performance indicator (KPI) on regularity and calculated a residual error rate for the 2016/2017 accounting year.
6.53. 
6.53.
З􏶮 􏶴􏶮􏶻􏶬 􏶭􏶰􏶯 􏶿􏶰􏶱􏶰􏶶􏶮􏶯􏶱􏶬􏶴􏶰 􏶼􏶬􏶶􏶰􏶵􏶭􏶬􏶬 􏶸􏶶􏶮􏶲я􏶴 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶳􏷄􏷀􏶮􏶴􏶮, 􏶬􏶻􏶯􏶷􏶽􏶰􏶱􏶮 􏶱􏶮 􏶶􏶬􏶳􏶵, 􏶵􏶮􏶴􏶷 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶴 􏶸􏶷􏶴􏶲􏶺􏶶􏶼􏶰􏶱􏶬я 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017 􏶬􏶯􏶬 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮, 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱 􏶷􏶴 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶻􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2017/2018, 􏶲􏶻􏶰􏷀􏶮􏶹􏶵􏶬 􏶸􏶷-􏶿􏶷􏶯я􏷀􏶮􏶴􏶮 􏶷􏶴 􏶼􏶲􏶰􏶴􏶰 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶬. 
For this, the DGs estimated the amount at risk using the confirmed residual error rate for the 2016/2017 accounting year or the rate reported by audit authorities for the 2017/2018 accounting year, whichever was higher.
В 􏶳􏶯􏷄􏷅􏶮􏶬􏶴􏶰, 􏶵􏶷􏶿􏶮􏶴􏶷 􏶱􏶰 􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱 􏶸􏶮􏶵􏶰􏶴 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 􏶻􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶻􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017, 􏶰 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶮 􏶬􏶯􏶬 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶴􏶮, 􏶵􏶷я􏶴􏶷 􏶰 􏶱􏶮􏶼 2 %, 􏶬􏶯􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶬я 􏶻􏶮 2017/2018 􏶿􏶷􏶼􏶬􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬. 
Where no assurance package was submitted for the 2016/2017 accounting year, the higher of 2 % or the reported 2017/2018 residual error rate was used.
С􏶸􏶷􏶶􏶰􏶼 􏶬􏶻􏶬􏶳􏶵􏶲􏶮􏶱􏶬я􏶴􏶮 􏶲􏶺􏶲 Ф􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶻􏶮 2018 􏶿. 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶷􏷆􏶰 􏶱􏶰 􏶳􏶮 􏶸􏶶􏶰􏷀􏶬􏶱􏶮􏶯􏶬 􏶸􏶶􏶰􏶻 􏶭􏶰􏶯􏶬я 􏶭􏶬􏶵􏶺􏶯 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 (26). 
As required by the Financial Regulation, the figures for 2018 include expenditure which has not yet gone through the full control cycle (26). This will only happen as from 2020.
С􏶯􏶰􏶼􏶷􏶲􏶮􏶴􏶰􏶯􏶱􏶷 􏶴я 􏶰 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶯􏶮 􏶷􏶾􏷆􏶮􏶴􏶮 􏶳􏷄􏷀􏶮 􏶱􏶮 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮, 􏶬􏶻􏶯􏶷􏶽􏶰􏶱􏶬 􏶱􏶮 􏶶􏶬􏶳􏶵 􏶸􏶶􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶰, 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶮 􏶱􏶮 􏶾􏶮􏶻􏶮􏶴􏶮 􏶱􏶮 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶻􏶮 2018 􏶿. (􏶲􏶽. 􏶳􏶺􏷆􏶷 􏶴􏶷􏷅􏶵􏶬 6.54 􏶬 6.55), 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 1,7 % (27). 
It therefore reported an overall amount at risk at payment, calculated on the relevant 2018 expenditure (see also paragraphs 6.54 and 6.55), of 1,7 % (27). In our view, this figure underestimates the level of irregularity. (24) Paragraphs6.55to6.57andrecommendation4ofthe2017annualreport.
(25) В􏶽.ГОД􏶱􏶮ГД„Р􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶮􏶬􏶳􏶰􏶯􏶬􏷆􏶱􏶮􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮“,􏶾􏶰􏶯􏶰􏶽􏶵􏶮􏶸􏶷􏶼􏶯􏶬􏶱􏶬я12,􏶬ГОД􏶱􏶮ГД„Т􏶶􏷄􏶼􏶷􏶲􏶮􏶻􏶮􏶰􏶴􏶷􏶳􏶴,􏶳􏶷􏶭􏶬􏶮􏶯􏶱􏶬􏶲􏶺􏶸􏶶􏶷􏶳􏶬􏶬􏶸􏶶􏶬􏶷􏶾􏷆􏶮􏶲􏶮􏶱􏶰“,􏶾􏶰􏶯􏶰􏶽􏶵􏶮 􏶸􏶷􏶼 􏶯􏶬􏶱􏶬я 38. 
(25) See DG REGIO’s AAR, footnote 12 and DG EMPL’s AAR, footnote 38.
(26) В􏶽.􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮4,􏶾􏷄􏶵􏶲􏶮􏶬)􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿. 
(26) SeeRecommendation4(i)ofthe2017annualreport. (27) Thisfigureiscalculatedforallmanagementmodesandincludesexpenditurefromboththe2007-2013andthe2014-2020programmingperiod.
C 340/148 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG 6.57. 
C 340/148 Official Journal of the European Union 8.10.2019 EN 6.57.
6.59. 
6.59.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶸􏶶􏶷􏶲􏶰􏶯􏶮 26 􏶷􏶼􏶬􏶴􏶮 􏶱􏶮 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰􏶴􏶷 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 202-􏶴􏶮 􏶸􏶮􏶵􏶰􏶴􏶮 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 􏶻􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶻􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017. 
In 2018, for the 202 assurance packages for the 2016/2017 accounting year, the Commission carried out 26 compliance audits.
6.61. 
6.61.
В 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 􏶱􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶬􏶴􏶰 􏶻􏶮 21 (81 %) 􏶷􏶴 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶬􏶴􏶰 26 􏶷􏶼􏶬􏶴􏶮 􏶱􏶮 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰􏶴􏶷 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶬􏶻􏷅􏶬􏶳􏶯􏶬􏶯􏶮, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱 􏶲 􏶿􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶱􏶮 􏶷􏶼􏶬􏶴􏶱􏶬я 􏶷􏶶􏶿􏶮􏶱, 􏶰 􏶻􏶮􏶱􏶬􏶽􏶰􏶱. 
The Commission assessed in the draft reports on 21 (81 %) of its 26 compliance audits that the error rate reported in the audit authority's annual control report was underestimated.
Ч􏶰􏶴􏶬􏶶􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴 􏶷􏶴 􏶴􏶰􏶻􏶬 􏶷􏶼􏶬􏶴􏶬 (54 %) 􏶳􏶮 􏶬􏷀􏶮􏶯􏶬 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴 􏷄􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶷􏶴 􏶱􏶮􏶼 2 %. 
Fourteen (54 %) of these audits resulted in an error rate above 2 %.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/149 BG 6.63. 
8.10.2019 Official Journal of the European Union C 340/149 EN 6.63.
Т􏶷􏶲􏶮 􏶷􏶻􏶱􏶮􏷅􏶮􏶲􏶮, 􏷅􏶰 􏶻􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶻􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 2016/2017 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶱􏶰 􏶰 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶷. 
This implies that the Commission’s conclusion for the 2016/2017 accounting year is not yet final.
6.66. 
6.66.
П􏶶􏶷􏶿􏶶􏶮􏷀􏶰􏶱 􏶸􏶰􏶶􏶬􏶷􏶼 2014—2020 􏶿. 6.68. 
2014-2020 period 6.68.
(28) В􏶽. 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶮 􏶴􏶷􏷅􏶵􏶮 6.67 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2017 􏶿. (29) С 􏶬􏶻􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶱􏶮 Х􏶺􏶶􏶲􏶮􏶴􏶬я. 
(28) See Commission’s reply to paragraph 6.67 of the 2017 annual report. (29) ExceptCroatia.
C 340/150 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/150 Official Journal of the European Union 8.10.2019 EN Conclusion and recommendations Conclusion 6.71.
П􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶴􏶮􏶻􏶬 􏶸􏶷􏶼􏶫􏷄􏶱􏶵􏶭􏶬я 􏶷􏶴 МФР 􏶴􏶰􏶳􏶴􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 􏶷􏶴 ЕСП 􏶸􏶷􏶵􏶮􏶻􏶲􏶮, 􏷅􏶰 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я􏶴 􏶷􏶾􏷆 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 5,0 % (􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 6.1). 
For this MFF sub-heading, our testing of transactions produced an estimated overall level of error of 5,0 % (see Annex 6.1).
6.74. 
6.74.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 6.76. 
Recommendations 6.76.
С􏷅􏶬􏶴􏶮􏷀􏶰, 􏷅􏶰 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 1, 2, 4, 􏶸􏶷􏶼􏶴􏶷􏷅􏶵􏶮 ii) 􏶬 6 􏶷􏶴 􏷀􏶬􏶱􏶮􏶯􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я􏶴 􏶼􏶷 􏶱􏶰􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏶭􏶬, 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶬􏶶􏶮􏶱􏶬 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶴􏶱􏶷􏶲􏶷 􏶴􏶮􏶻􏶬 􏶿􏶷􏶼􏶬􏶱􏶮, 􏶳􏶮 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶲􏶮􏶯􏶬􏶼􏶱􏶬. 
We consider that last year’s recommendations 1, 2, 4(ii) and 6, which concern issues that we found again this year, are still valid.
Ц􏶰􏶯􏶰􏶲􏶮 􏶼􏶮􏶴􏶮 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 – 􏶮) 􏷀􏶮􏶹 2020 􏶿; 􏶬 􏶾) 􏶼􏶰􏶵􏶰􏷀􏶲􏶶􏶬 2022 􏶿. Ч􏶮􏶳􏶴 2 — О􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶷􏶴 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶸􏶶􏶷􏶰􏶵􏶴􏶬􏶴􏶰 6.78. 
Target implementation date: (a) May 2020 and (b) December 2022 Part 2 — Assessment of project performance 6.78.
(30) З􏶮я􏶲􏶯􏶰􏶱􏶬я􏶻􏶮􏶵􏶮􏶱􏶼􏶬􏶼􏶮􏶴􏶳􏶴􏶲􏶮􏶱􏶰,􏶳􏶸􏶷􏶶􏶮􏶻􏷄􏷀􏶰􏶱􏶬я􏶻􏶮􏶷􏶴􏶸􏷄􏶳􏶵􏶮􏶱􏶰􏶱􏶮􏶾􏶰􏶻􏶲􏶺􏶻􏷀􏶰􏶻􏶼􏶱􏶮􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮􏶸􏶷􏷀􏶷􏷆,􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬􏶬/􏶬􏶯􏶬􏶶􏶰􏷃􏶰􏶱􏶬я􏶻􏶮􏶳􏶺􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰. 
(30) Project applications, grant agreements, contracts and/or co-financing decisions.
C 340/152 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG 6.82. 
C 340/152 Official Journal of the European Union 8.10.2019 EN 6.82.
К􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬􏶴􏶰 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶳􏶮 􏶷􏶾􏶷􏶾􏷆􏶰􏶱􏶬 􏶲 􏶵􏶮􏶶􏶰 6.9. 
Our findings are summarised in Box 6.9.
6.86. 
6.86.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/153 BG П􏶶􏶬􏶵􏶯ю􏷅􏶰􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶱􏶰􏶲􏶬􏶱􏶮􏶿􏶬 􏶳􏶮 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶯􏶬 􏶱􏶮􏶸􏶺􏶯􏶱􏶷 􏶳􏶲􏶷􏶬􏶴􏶰 􏶭􏶰􏶯􏶬 􏶲􏶺􏶲 􏶲􏶶􏶺􏶻􏶵􏶮 􏶳 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 6.87. 
Box 6.9 Assessment of elements of performance systems Source: ECA. 8.10.2019 Official Journal of the European Union C 340/153 Completed projects have not always fully achieved their performance objectives 6.87.
Т􏶰 􏶳􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶬 􏶵􏶮􏶴􏶷 􏶬􏶻􏶭я􏶯􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬 􏶲 􏷃􏶰􏶳􏶴 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 (23 %) 􏶬 􏷅􏶮􏶳􏶴􏶬􏷅􏶱􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬 􏶲 􏶰􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 (42 %). 
These had been reported fully achieved in six projects (23 %) and partially achieved in eleven (42 %).
П􏶶􏶬 􏶷􏶳􏶴􏶮􏶱􏶮􏶯􏶬􏶴􏶰 􏶼􏶰􏶲􏶰􏶴 􏶸􏶶􏶷􏶰􏶵􏶴􏶮, 􏶻􏶮 􏶵􏶷􏶬􏶴􏶷 􏶰 􏶾􏶬􏶯 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱 􏶳􏶮􏷀􏶷 􏶰􏶼􏶬􏶱 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯 — 􏶬􏶯􏶬 􏶻􏶮 􏶵􏶶􏶮􏶹􏶱􏶬 􏶸􏶶􏶷􏶼􏷄􏶵􏶴􏶬, 􏶬􏶯􏶬 􏶻􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬, 􏶷􏶼􏶬􏶴􏶷􏶶􏶬􏶴􏶰 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶬􏶶􏶮􏷇􏶮, 􏷅􏶰 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬􏶴􏶰 􏶳􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶬 􏶵􏶮􏶴􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬 􏶬􏶻􏶭я􏶯􏶷 􏶲 􏷅􏶰􏶴􏶬􏶶􏶬 􏶷􏶴 􏶸􏶶􏶷􏶰􏶵􏶴􏶬􏶴􏶰 (16 %). 
Of the remaining nine projects where only either an output or a result indicator had been set, we found that these had been reported fully achieved in four (16 %).
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶰 􏶾􏶰􏷃􏶰 􏶲 􏶳􏶺􏶳􏶴􏶷я􏶱􏶬􏶰 􏶼􏶮 􏶷􏶭􏶰􏶱􏶬 􏶳􏶴􏶰􏶸􏶰􏶱􏶴􏶮 􏶱􏶮 􏶸􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰 􏶱􏶮 􏶭􏶰􏶯􏶬􏶴􏶰 􏶲􏶺􏶲 􏶲􏶶􏶺􏶻􏶵􏶮 􏶳 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶲 􏶷􏶳􏶴􏶮􏶱􏶮􏶯􏶬􏶴􏶰 􏶸􏶰􏶴 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 (19 %) 􏶸􏶷􏶶􏶮􏶼􏶬 􏶯􏶬􏶸􏶳􏶮 􏶱􏶮 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶮􏶴􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я. 
We were unable to assess the achievement of performance objectives in the remaining five projects (19 %) due to lack of relevant information. EN
BG ПРИЛОЖЕНИЕ 6.1 РЕЗУЛТАТИ ОТ ТЕСТВАНЕТО НА ОПЕРАЦИИТЕ 2018 􏶿. 2017 􏶿. РАЗМЕР И СТРУКТУРА НА ИЗВАДКАТА О􏶾􏷆􏶷 􏶾􏶶􏶷􏶹 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 И􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 Г􏶷􏶶􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰 (UEL) Д􏶷􏶯􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰 (LEL) 220 217 ОЦЕНКА НА ОТРАЖЕНИЕТО НА КОЛИЧЕСТВЕНО ИЗМЕРИМИТЕ ГРЕШКИ 5,0 % 3,0 % 7,5 % 2,5 % 
C 340/154 Official Journal of the European Union 8.10.2019 EN ANNEX 6.1 RESULTS OF TRANSACTION TESTING 2018 2017 SIZE AND STRUCTURE OF THE SAMPLE Total transactions Estimated level of error Upper Error Limit (UEL) Lower Error Limit (LEL) 220 217 ESTIMATED IMPACT OF QUANTIFIABLE ERRORS 5,0 % 3,0 % 7,5 % 2,5 %
(О􏶿􏶶􏶮􏶼􏶰􏶱􏶬􏶴􏶰 􏶳􏷄􏷀􏶬 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 􏶼􏶰􏶵􏶯􏶮􏶶􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶲 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷) И􏶻􏶴􏶷􏷅􏶱􏶬􏶭􏶬: Map background ©OpenStreetMap 􏷄􏷅􏶮􏶳􏶴􏶱􏶬􏶭􏶬 􏶳 􏶯􏶬􏶭􏶰􏶱􏶻 􏶷􏶴 Creative Commons Attribution-ShareAlike 2.0 license (CC BY-SA) 8.10.2019 􏶿. 
(Amounts in circles indicate the expenditure declared in million euros) Sources: Map background ©OpenStreetMap contributors licensed under the Creative Commons Attribution-ShareAlike 2.0 licence (CC BY-SA).
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/155 
8.10.2019 EN Official Journal of the European Union C 340/155
(2) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮􏶱􏶰􏶰􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶯􏶮􏶷􏶴􏶱􏶷􏶳􏶱􏶷􏶭􏶰􏶯􏶰􏶱􏶮􏶳􏶷􏷅􏶰􏶱􏶮􏶱􏶮􏶯􏶬􏶻􏶱􏶮􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰􏶸􏶶􏶮􏶲􏶬􏶯􏶮􏶻􏶮􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶷􏶳􏶴.Тя􏶷􏶾􏶮􏷅􏶰􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶮􏶳􏶷􏶵􏶬􏶱􏶮􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰􏷅􏶯􏶰􏶱􏶵􏶬􏶬􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶷􏶴􏶱􏶷􏶳􏶱􏶷􏶸􏶶􏶮􏶵􏶴􏶬􏶵􏶬􏶴􏶰􏶱􏶮􏶸􏶶􏶰􏶵􏶷􏷀􏶰􏶶􏶱􏶷􏶶􏶰􏶿􏷄􏶯􏶬􏶶􏶮􏶱􏶰,􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶬􏶶􏶮􏶱􏶬􏶸􏶶􏶬 􏶴􏶰􏷇􏶱􏶬􏶴􏶰 􏶷􏶼􏶬􏶴􏶬. 
(2) TheCommissionhasnotreportedonafocusedanalysisofnationaleligibilityrules.However,itdoesprovideguidancetoMemberStatesandreportsonpracticesofgoldplatingidentifiedduringtheiraudits.
(3) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮􏶱􏶰􏶰􏶸􏶶􏶬􏶰􏶯􏶮􏶴􏶮􏶻􏶬􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮. 
(3) TheCommissiondidnotacceptthisrecommendation.
(4) В􏶽.􏶴􏶷􏷅􏶵􏶬6.36—6.38. 
(4) Seeparagraphs6.36to6.38.
(6) В􏶽.􏶴􏶷􏷅􏶵􏶬6.58—6.64. 
(6) Seeparagraphs6.58to6.64.
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/157 
8.10.2019 EN Official Journal of the European Union C 340/157