natgillin/translations-raw huggingface dataset:
Т􏶷􏶻􏶬 􏶬􏶻􏶾􏶷􏶶 􏶾􏶰􏷃􏶰 􏶷􏶾􏶷􏶳􏶱􏶷􏶲􏶮􏶱 􏶷􏶴 􏶳􏶶􏶮􏶲􏶱􏶬􏶴􏶰􏶯􏶱􏶷 􏶱􏶬􏶳􏶵􏶷􏶴􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶻􏶮 􏶴􏶮􏶻􏶬 􏶷􏶾􏶯􏶮􏶳􏶴 􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮 􏶸􏶶􏶰􏶻 2018 􏶿. (􏶷􏶵􏶷􏶯􏶷 2 % 􏶷􏶴 􏶷􏶾􏷆􏶬я 􏶶􏶮􏶻􏷀􏶰􏶶 􏶻􏶮 ЕС). 
This choice was motivated by the relatively low level of payments for this policy area in 2018 (around 2 % of the EU total).
(1) П􏶶􏶮􏶲􏶱􏶬я􏶴 􏶮􏶵􏶴 􏶻􏶮 􏶳􏶺􏶻􏶼􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 ФУМИ 􏷀􏶷􏶽􏶰 􏶼􏶮 􏶾􏶺􏶼􏶰 􏶱􏶮􏷀􏶰􏶶􏶰􏶱 􏶱􏶮 􏷄􏶰􏶾􏶳􏶮􏶹􏶴􏶮 􏶱􏶮 EUR-Lex. 
(1) The legal act establishing AMIF can be found on the EUR-Lex website.
(2) Д􏶲􏶮􏶴􏶮 􏶫􏶷􏶱􏶼􏶮 􏶻􏶮􏷀􏶰􏶱я􏶴 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „SOLID“, 􏶵􏶷я􏶴􏶷 􏶳􏶰 􏶸􏶶􏶬􏶯􏶮􏶿􏶮 􏶸􏶷 􏶲􏶶􏶰􏷀􏶰 􏶱􏶮 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶬я 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶰􏶱 􏶸􏶰􏶶􏶬􏶷􏶼. (3) П􏶶􏶮􏶲􏶱􏶬􏶴􏶰 􏶮􏶵􏶴􏶷􏶲􏶰 􏶻􏶮 􏶳􏶺􏶻􏶼􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 􏶴􏶰􏶻􏶬 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴􏶬 􏷀􏶷􏶿􏶮􏶴 􏶼􏶮 􏶾􏶺􏶼􏶮􏶴 􏶱􏶮􏷀􏶰􏶶􏶰􏶱􏶬 􏶱􏶮 􏷄􏶰􏶾􏶳􏶮􏶹􏶴􏶮 􏶱􏶮 EUR-Lex: ФВС – В􏶺􏶱􏷃􏶱􏶬 􏶿􏶶􏶮􏶱􏶬􏶭􏶬 􏶬 􏶲􏶬􏶻􏶬 􏶬 ФВС – П􏶷􏶯􏶬􏶭􏶬я. 
(2) The two funds replaced the SOLID programme that ran during the previous programming period. (3) The legal acts establishing these instruments can be found on the EUR-Lex website: ISF Borders and Visa, ISF Police.
(4) З􏶼􏶶􏶮􏶲􏶰􏶷􏶸􏶮􏶻􏶲􏶮􏶱􏶰: ECDC, EFSA, EMA, ECHA — Б􏶬􏶷􏶭􏶬􏶼􏶬. 
(4) Health: ECDC, EFSA, EMA, ECHA-Biocides.
В􏶺􏶴􏶶􏶰􏷃􏶱􏶬 􏶶􏶮􏶾􏶷􏶴􏶬: Frontex, EASO, Е􏶲􏶶􏶷􏶸􏶷􏶯, CEPOL, eu-LISA, EMCDDA. 
Home affairs: Frontex, EASO, Europol, CEPOL, eu-LISA, EMCDDA.
П􏶶􏶮􏶲􏶷􏶳􏶺􏶼􏶬􏶰: Е􏶲􏶶􏶷ю􏶳􏶴, FRA, EIGE. 
Justice: Eurojust, FRA, EIGE.
(5) В Б􏶰􏶯􏶿􏶬я, Г􏶰􏶶􏷀􏶮􏶱􏶬я, Г􏶺􏶶􏶭􏶬я, И􏶳􏶸􏶮􏶱􏶬я, Л􏶬􏶴􏶲􏶮, Р􏷄􏷀􏶺􏶱􏶬я 􏶬 Ш􏶲􏶰􏶭􏶬я. 
(5) In Belgium, Germany, Greece, Spain, Lithuania, Romania and Sweden.
C 340/182 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/182 Official Journal of the European Union 8.10.2019 EN Part 1 — Regularity of transactions 8.6.
О􏶴 􏶷􏶼􏶬􏶴􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 18 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶴􏶶􏶬 (17 %) 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶰􏶼􏶱􏶮 􏶷􏶴 􏶵􏶷􏶬􏶴􏶷 􏶰 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶮 􏶬 􏶱􏶮􏶼 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 2 %. 
Of the 18 transactions we examined, three (17 %) contained errors, of which one was quantifiable and above the materiality threshold of 2 %.
Т􏶷􏶲􏶮 􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬я 􏶸􏶶􏶬 􏶳􏶸􏶷􏶼􏶰􏶯􏶰􏶱􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶲 􏶶􏶮􏷀􏶵􏶬􏶴􏶰 􏶱􏶮 ФУМИ 􏶲 И􏶳􏶸􏶮􏶱􏶬я (􏶿􏶶􏶰􏷃􏶵􏶮 􏶷􏶴 9,4 %), 􏶶􏶮􏶻-я􏶳􏶱􏶰􏶱􏶮 􏶲 􏶵􏶮􏶶􏶰 8.2. 
This was a shared management transaction under AMIF in Spain (error of 9,4 %), explained in Box 8.2.
П􏶶􏶷􏶲􏶰􏶶􏶵􏶮 􏶱􏶮 􏶬􏶻􏶾􏶶􏶮􏶱􏶬 􏶳􏶬􏶳􏶴􏶰􏷀􏶬 С􏶺􏶲􏷀􏶰􏶳􏶴􏶱􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶱􏶮 ФУМИ 􏶬 ФВС 8.8. 
Examination of selected systems AMIF and ISF shared management 8.8.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/183 BG К􏶮􏶶􏶰 8.4 П􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮 􏶻􏶮 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬 􏶸􏶷 ФУМИ 􏶬 ФВС 􏶳􏶮 􏶱􏶮􏶶􏶮􏶳􏶱􏶮􏶯􏶬, 􏶱􏶷 􏶱􏶮􏶯􏶬􏷅􏶱􏶬я􏶴 􏶾ю􏶼􏶽􏶰􏶴 􏶳􏶺􏷆􏶷 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶮􏶲􏶮 􏶼􏶮 􏶶􏶮􏶳􏶴􏶰 (*) Р􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 ФУМИ/ФВС 􏶱􏶮 􏶱􏶬􏶲􏶷 􏶼􏶺􏶶􏶽􏶮􏶲􏶮 􏷅􏶯􏶰􏶱􏶵􏶮 􏶳􏶰 􏶼􏶰􏶵􏶯􏶮􏶶􏶬􏶶􏶮􏶴 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬 􏶳􏶰 􏶷􏶼􏶷􏶾􏶶я􏶲􏶮􏶴 􏶷􏶴 􏶱􏶰я 􏶸􏶶􏶰􏶻 􏶳􏶯􏶰􏶼􏶲􏶮􏷆􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮. 
8.10.2019 Official Journal of the European Union C 340/183 EN Box 8.4 Payments for AMIF and ISF national programmes have picked up the pace, but the available budget also keeps rising (*) AMIF/ISF expenditure incurred at Member State level is declared to and approved by the Commission in the following year.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶬 􏶷􏶼􏶬􏶴 􏶱􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶬􏶴􏶰 􏶻􏶮 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶬 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶱􏶮 􏶳􏶰􏶼􏶰􏷀 􏶷􏶶􏶿􏶮􏶱􏶮, 􏶷􏶴􏶿􏶷􏶲􏶮􏶶я􏷆􏶬 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬 􏶸􏶷 ФУМИ/ФВС 􏶲 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 (6). 
We audited the management and control systems of seven authorities responsible for implementing AMIF/ISF national programmes in the Member States (6).
(6) Б􏶰􏶯􏶿􏶬я, Г􏶰􏶶􏷀􏶮􏶱􏶬я, И􏶳􏶸􏶮􏶱􏶬я, Г􏶺􏶶􏶭􏶬я 􏶬 Ш􏶲􏶰􏶭􏶬я 􏶻􏶮 ФУМИ; Л􏶬􏶴􏶲􏶮 􏶬 Р􏷄􏷀􏶺􏶱􏶬я 􏶻􏶮 ФВС. 
(6) Belgium, Germany, Spain, Greece and Sweden for AMIF; Lithuania and Romania for the ISF.
(7) О􏶳􏶱􏶷􏶲􏶱􏶬 􏶬􏶻􏶬􏶳􏶵􏶲􏶮􏶱􏶬я 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶻􏶮 􏶵􏶷􏷀􏶸􏶰􏶴􏶰􏶱􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶲 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 — 􏶲􏶽. 
(7) Key control requirements for the responsible authorities in the Member States — see Commission Implementing Regulation (EU) 2017/646.
C 340/184 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/184 Official Journal of the European Union 8.10.2019 8.10.
8.10. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/185 BG 8.12. 
8.10.2019 Official Journal of the European Union C 340/185 EN 8.12.
8.15. 
8.15.
О􏶼􏶷􏶾􏶶􏶰􏶱􏶬􏶴􏶰 􏶾ю􏶼􏶽􏶰􏶴􏶬 􏶱􏶰 􏶷􏶴􏶶􏶮􏶻я􏶲􏶮􏶴 􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶴􏶰􏶯􏶱􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶾) П􏶶􏶬 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶻􏶮􏶼􏶺􏶯􏶾􏶷􏷅􏶰􏶱􏶬 􏶸􏶶􏶰􏶼􏶲􏶮􏶶􏶬􏶴􏶰􏶯􏶱􏶬 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 􏶱􏶮 􏶻􏶮я􏶲􏶵􏶬􏶴􏶰 􏶻􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶰 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶰 􏶰 􏶸􏶶􏶷􏷄􏷅􏶬􏶯􏶮 􏶲 􏶻􏶮􏶼􏶷􏶲􏶷􏶯􏶬􏶴􏶰􏶯􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 􏶸􏶷􏶼􏶵􏶶􏶰􏶸я􏷆􏶮􏶴􏶮 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶮􏶭􏶬я 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬, 􏶬􏶻􏶬􏶳􏶵􏶮􏶱􏶮 􏶷􏶴 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰 Н􏶰􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴 􏶻􏶮 􏶷􏶴􏶵􏶶􏶬􏶲􏶮􏶱􏶰 􏶱􏶮 􏶱􏶰􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶬 􏶱􏶮 􏶱􏶰􏶶􏶰􏶼􏶱􏶷􏶳􏶴􏶬􏶴􏶰 􏶸􏶶􏶬 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 (8) Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 652/2014 􏷀􏶷􏶽􏶰 􏶼􏶮 􏶾􏶺􏶼􏶰 􏶱􏶮􏷀􏶰􏶶􏶰􏶱 􏶱􏶮 􏷄􏶰􏶾􏶳􏶮􏶹􏶴􏶮 􏶱􏶮 EUR-Lex. 
The grants awarded in 2017 and 2018 were therefore based on old data. Approved budgets do not reflect real costs (b) Whenmakingin-depthex-anteadministrativechecksofpaymentclaimstheCommission did not properly examine the supporting documentation it beneficiaries to provide on procurement Failure to detect ineligible expenditure and procurement irregularities (8) Regulation (EU) No 652/2014 can be found on the EUR-Lex website.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 8.18. 
Conclusion and recommendations 8.18.
Ч􏶮􏶳􏶴 2: И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 8.19. 
Part 2 — Performance 8.19.
8.10.2019 􏶿. 
C 340/188 Official Journal of the European Union 8.10.2019 EN Introduction 9.1.
К􏶮􏶶􏶰 9.1 Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶻􏶮 2018 􏶿. 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я􏶴􏶮 􏶷􏶴 МФР „Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“ (1) В 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶷􏶴􏶷 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬􏶰 􏶻􏶮 „􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰“ (􏶻􏶮 􏶸􏶷􏶼􏶶􏶷􏶾􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1, 􏶴􏶷􏷅􏶵􏶮 13). 
Box 9.1 gives an overview of the main activities and spending under this heading in 2018. Box 9.1 MFF heading ‘Global Europe’ – 2018 breakdown (1) In line with the harmonised definition of underlying transactions (for details see Annex 1.1, paragraph 13).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/189 9.2. 
8.10.2019 Official Journal of the European Union C 340/189 EN 9.2.
К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“ 9.3. 
Brief description of ‘Global Europe’ 9.3.
9.5. 
9.5.
П􏶶􏶰􏶻 2018 􏶿. 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮 􏶸􏶷 􏶫􏷄􏶱􏶵􏶭􏶬я „Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“ 􏶲􏶺􏶻􏶯􏶬􏶻􏶮􏶴 􏶱􏶮 9,5 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 (1) 􏶬 􏶳􏶰 􏶶􏶮􏶻􏶸􏶶􏶰􏶼􏶰􏶯я􏶴 􏶳 􏶸􏶷􏷀􏶷􏷆􏶴􏶮 􏶱􏶮 􏶱я􏶵􏶷􏶯􏶵􏶷 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴􏶮 (􏶲􏶽. 􏶵􏶮􏶶􏶰 9.1) 􏶬 􏶶􏶮􏶻􏶯􏶬􏷅􏶱􏶬 􏷀􏶰􏶴􏶷􏶼􏶬 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (2) 􏶲 􏶸􏶷􏶲􏶰􏷅􏶰 􏶷􏶴 150 􏶳􏶴􏶶􏶮􏶱􏶬 (􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 9.1). 
In 2018, payments for ‘Global Europe’ amounted to 9,5 billion euros (1) and were disbursed using several instruments (see Box 9.1) and delivery methods (2), in more than 150 countries (see Annex 9.1).
О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 9.6. 
Audit scope and approach 9.6.
Б􏶶􏶷я􏶴 􏶱􏶮 􏶷􏶼􏶬􏶴􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶱􏶰 􏶰 􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶰􏶱, 􏶻􏶮 􏶼􏶮 􏶳􏶰 􏶱􏶮􏶸􏶶􏶮􏶲􏶬 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶱􏶬􏶲􏶷􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (5). 
The number of transactions audited was not sufficient to estimate the level of error (5).
9.7. 
9.7.
(1) О􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮, 􏶲􏶵􏶯ю􏷅􏶬􏶴􏶰􏶯􏶱􏶷 􏶭􏶰􏶯􏶰􏶲􏶬 􏶸􏶶􏶬􏷇􏶷􏶼􏶬. 
(1) Final implementation of payments, including assigned revenue.
(5) ЕСП 􏶳􏶺􏶳􏶴􏶮􏶲􏶬 􏶬􏶻􏶲􏶮􏶼􏶵􏶮 􏶷􏶴 19 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶱􏶮 ГД „П􏶷􏶯􏶬􏶴􏶬􏶵􏶮 􏶻􏶮 􏶳􏶺􏶳􏶰􏶼􏶳􏶴􏶲􏶷 􏶬 􏶸􏶶􏶰􏶿􏶷􏶲􏶷􏶶􏶬 􏶻􏶮 􏶶􏶮􏶻􏷃􏶬􏶶я􏶲􏶮􏶱􏶰“, 18 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶱􏶮 ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“, 10 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶱􏶮 ГД „Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶵􏶮 􏶻􏶮􏷆􏶬􏶴􏶮 􏶬 􏶰􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶻􏶮 􏷇􏷄􏷀􏶮􏶱􏶬􏶴􏶮􏶶􏶱􏶮 􏶸􏶷􏷀􏶷􏷆“ 􏶬 11 􏶼􏶶􏷄􏶿􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬. 
(5) We sampled 19 DG NEAR, 18 DG DEVCO, 10 DG ECHO and 11 other transactions. For the part of our population covered by DG NEAR’s and DG DEVCO’s 2018 RER studies (9 %), we included the results of these studies in our calculation.
(7) А􏶯􏶽􏶬􏶶, У􏶵􏶶􏶮􏶹􏶱􏶮, Б􏶷􏶳􏶱􏶮 􏶬 Х􏶰􏶶􏶭􏶰􏶿􏶷􏶲􏶬􏶱􏶮 􏶬 Л􏶮􏶷􏶳. 
(7) Algeria, Ukraine, Bosnia and Herzegovina, and Laos.
C 340/190 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG Ч􏶮􏶳􏶴 1 — Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 9.8. 
C 340/190 Official Journal of the European Union 8.10.2019 EN Part 1 — Regularity of transactions 9.8.
О􏶴 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶬􏶴􏶰 58 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 11 (19 %) 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
Of the 58 transactions examined, 11 (19 %) were affected by errors.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏶶􏶮􏶻я􏶲􏶮 􏶬 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶱􏶰􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (􏶲􏶽. 􏶵􏶮􏶶􏶰 9.3) 􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶱􏶰􏶳􏶸􏶮􏶻􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬􏶴􏶰 􏶻􏶮 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 (􏶲􏶽. 􏶵􏶮􏶶􏶰 9.4). 
We also present a finding on ineligible expenditure (see Box 9.3) and another regarding non-compliance with contract award procedures (see Box 9.4).
Р􏶮􏶻􏷀􏶰􏶶􏶺􏶴 􏶱􏶮 􏶾􏶰􏶻􏶲􏶺􏶻􏷀􏶰􏶻􏶼􏶱􏶮􏶴􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮 􏶸􏶷􏷀􏶷􏷆 􏶷􏶴 ЕС 􏶰 200 000 􏶰􏶲􏶶􏶷. 
The amount of the EU grant was 200 000 euros.
9.9. 
9.9.
9.10. 
9.10.
9.11. 
9.11.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/191 BG 9.12. 
8.10.2019 Official Journal of the European Union C 340/191 EN 9.12.
9.13. 
9.13.
Д􏶷􏶿􏶷􏶲􏶷􏶶􏶺􏶴 􏶻􏶮 􏶫􏷄􏶱􏶵􏶭􏶬􏶷􏶱􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 ЕС (9) 􏷄􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮 􏶸􏶶􏶮􏶲􏶷􏶴􏶷 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶼􏶮 􏶸􏶷􏶯􏷄􏷅􏶮􏶲􏶮 􏶲􏶳􏶬􏷅􏶵􏶬 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 􏶬􏶯􏶬 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я, 􏶱􏶰􏶷􏶾􏷇􏶷􏶼􏶬􏷀􏶬 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶱􏶰􏶹􏶱􏶮􏶴􏶮 􏶻􏶮􏶼􏶮􏷅􏶮. 
The Treaty on the Functioning of the EU (9) establishes the ECA’s right to be forwarded any document or information necessary to carry out its task.
9.15. 
9.15.
C 340/192 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/192 Official Journal of the European Union 8.10.2019 EN 9.16.
О􏶳􏶲􏶰􏶱 􏶴􏶷􏶲􏶮 􏶾􏶰􏷃􏶰 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶷, 􏷅􏶰 􏶾􏶶􏶷я􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰, 􏶸􏶶􏶬 􏶵􏶷􏶬􏶴􏶷 􏶱􏶰 􏶳􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶬 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 􏶸􏶷􏶶􏶮􏶼􏶬 􏶸􏶺􏶯􏶱􏶷 􏶼􏶷􏶲􏶰􏶶я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶰􏶼􏶬􏷃􏶱􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯􏶱􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴, 􏶳􏶰 􏶰 􏷄􏶼􏶲􏶷􏶬􏶯 (11). 
In addition, we saw double the number of transactions where no substantive testing had been performed due to full reliance being placed on previous control work (11).
П􏶷􏶶􏶮􏶼􏶬 􏶫􏶮􏶵􏶴􏶮, 􏷅􏶰 􏶳􏶰 􏶶􏶮􏶻􏷅􏶬􏶴􏶮 􏶬􏶻􏶭я􏶯􏶷 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶷􏶴 􏶸􏶶􏶰􏶼􏶬􏷃􏶱􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 􏶻􏶮 23,6 % (12) 􏶷􏶴 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 􏶷􏶴 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮, 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶱􏶰 􏶷􏶴􏶶􏶮􏶻я􏶲􏶮 􏶴􏶰􏶻􏶬 􏶿􏶶􏶰􏷃􏶵􏶬. 
Since it relies fully on the results of previous controls for 23,6 % (12) of the sampled transactions, the RER does not measure these errors.
9.19. 
9.19.
О􏶳􏶲􏶰􏶱 􏶴􏶷􏶲􏶮 􏶳􏶮􏷀􏶷 􏷀􏶮􏶯􏶵􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶱􏶮􏷃􏶬􏶴􏶰 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 (17 %) 􏶳􏶮 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶸􏶷􏶼 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 ГД „Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶵􏶮 􏶻􏶮􏷆􏶬􏶴􏶮 􏶬 􏶰􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶻􏶮 􏷇􏷄􏷀􏶮􏶱􏶬􏶴􏶮􏶶􏶱􏶮 􏶸􏶷􏷀􏶷􏷆“. 
In addition, only a minor part of our checks (17 %) relates to transactions under the responsibility of DG ECHO.
9.20. 
9.20.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬я 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 9.22. 
Conclusions and recommendations 9.22.
П􏶷􏶶􏶮􏶼􏶬 􏶴􏶷􏶲􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶰 􏶬􏶻􏷅􏶬􏶳􏶯􏶬 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶴􏶮􏶻􏶬 􏶫􏷄􏶱􏶵􏶭􏶬я 􏶷􏶴 МФР (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 9.6). 
Therefore, we have not calculated an error rate for this MFF heading (see paragraph 9.6).
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 9.23. 
Recommendations 9.23.
9.24. 
9.24.
(11) П􏶶􏶰􏶻 2018 􏶿. 􏶬􏶻􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯я􏶴 􏶰 􏶶􏶮􏶻􏷅􏶬􏶴􏶮􏶯 􏶬􏶻􏶭я􏶯􏶷 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶷􏶴 􏶸􏶶􏶰􏶼􏶬􏷃􏶰􏶱 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶱􏶮 118 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶸􏶷 ИПП 􏶬 ЕИС (23,6 %), 􏶲 􏶳􏶶􏶮􏶲􏶱􏶰􏶱􏶬􏶰 􏶳 57 (12,2 %) 􏶸􏶶􏶰􏶻 2017 􏶿. 􏶬 55 (13,0 %) 􏶸􏶶􏶰􏶻 2016 􏶿. 
Based on our findings for 2018, we recommend that the Commission: Recommendation 9.1 By 2020, take steps to reinforce the obligation on international organisations to forward the ECA, at its request, any document or information necessary to carry out its task as foreseen in the TFEU; (11) In 2018, the contractor placed full reliance on 118 IPA and ENI transactions (23,6 %), compared with 57 (12,2 %) in 2017 and 55 (13,0 %) in 2016.
(12) 118􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬,􏶸􏶶􏶬􏶵􏶷􏶬􏶴􏶷􏶳􏶰􏶶􏶮􏶻􏷅􏶬􏶴􏶮􏶬􏶻􏶭я􏶯􏶷􏶱􏶮􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶮􏶸􏶶􏶰􏶼􏶬􏶴􏶷􏶲􏶮􏶵􏶷􏶱􏶴􏶶􏶷􏶯􏶱􏶮􏶼􏶰􏶹􏶱􏶷􏶳􏶴,􏶷􏶴􏶷􏶾􏷆􏶷501􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬(ЕИС+ИПП+􏶱􏶰􏶸􏶶я􏶵􏶷􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶳 􏶼􏶺􏶶􏶽􏶮􏶲􏶮􏶴􏶮 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴). 
(12) 118fullreliancetransactionsfromthetotalof501transactions(ENI+IPA+IMBC). (13) Wechoseour2015reportforthisyear’sfollow-upexerciseasenoughtimehaselapsedfortheCommissiontoimplementourrecommendations.
Ч􏶮􏶳􏶴 2 — И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 9.25. 
Part 2 — Performance 9.25.
9.26. 
9.26.
9.27. 
9.27.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶾􏶮􏷅􏶰 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶸􏶶􏶷􏶾􏶯􏶰􏷀, 􏶵􏶷􏶹􏶴􏶷 􏶰 􏶲􏶺􏶻􏶸􏶶􏶰􏶸я􏶴􏶳􏶴􏶲􏶮􏶯 􏶸􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶸􏶶􏶬 􏶰􏶼􏶬􏶱 􏶷􏶴 􏶸􏶶􏶷􏶰􏶵􏶴􏶬􏶴􏶰 (􏶲􏶽. 􏶵􏶮􏶶􏶰 9.6). 
However, we found an issue detracting from performance in one of the projects (see Box 9.6).
У􏷅􏶮􏶳􏶴􏶬􏶰􏶴􏶷 􏶲 􏶴я􏷇 􏶰 􏶾􏶬􏶯􏶷 􏶻􏶱􏶮􏷅􏶬􏶴􏶰􏶯􏶱􏶷 􏶸􏶷-􏶱􏶬􏶳􏶵􏶷 􏶷􏶴 􏶸􏶯􏶮􏶱􏶬􏶶􏶮􏶱􏶷􏶴􏶷 (􏶸􏶷􏶼 50 %). 
Attendance was significantly lower than planned (below 50 %).
C 340/194 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. ПРИЛОЖЕНИЕ 9.1 ОПЕРАТИВНИ РАЗХОДИ ПО ДЕЛЕГАЦИИ ПРЕЗ 2018 􏶿. И􏶻􏶴􏶷􏷅􏶱􏶬􏶭􏶬: Ф􏶷􏶱 􏶱􏶮 􏶵􏶮􏶶􏶴􏶮 ©OpenStreetMap contributors, 􏶳 􏶶􏶮􏶻􏶶􏶰􏷃􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 Creative Commons Attribution-ShareAlike 2.0 (CC BY-SA), 􏶬 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮, 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶵􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶿􏶷􏶼􏶬􏷃􏶱􏶬 􏶷􏶴􏷅􏶰􏶴􏶬 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 􏶻􏶮 2018 􏶿. 
C 340/194 Official Journal of the European Union 8.10.2019 ANNEX 9.1 OPERATIONAL EXPENDITURE BY DELEGATION IN 2018 Sources: Map background ©OpenStreetMap contributors licensed under the Creative Commons Attribution-ShareAlike 2.0 licence (CC BY-SA) and European Court of Auditors, based on the 2018 consolidated annual accounts of the European Union.
BG X 8.10.2019 􏶿. 
EN 8.
8.10.2019 􏶿. 
EN 8. 1.
К􏶮􏶶􏶰 10.1 Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶻􏶮 2018 􏶿. 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я 5 􏶷􏶴 МФР „А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶭􏶬я“ Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶱􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮: П􏶯􏶮􏷆􏶮􏶱􏶬я 􏶬 􏶷􏶼􏶬􏶴􏶱􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я: (1) В 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶷􏶴􏶷 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬􏶰 􏶻􏶮 „􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰“ (􏶻􏶮 􏶸􏶷􏶼􏶶􏶷􏶾􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1, 􏶴􏶷􏷅􏶵􏶮 13). 
Box 10.1 gives an overview of the spending of each institution and body under this heading in 2018. Box 10.1 MFF heading 5 ‘Administration’ — 2018 breakdown Payments breakdown: Payments and audit population: (1) In line with the harmonised definition of underlying transactions (for details see Annex 1.1, paragraph 13).
(1) Т􏶮􏶻􏶬 􏶫􏷄􏶱􏶵􏶭􏶬я 􏶲􏶵􏶯ю􏷅􏶲􏶮 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶱􏶮 􏶲􏶳􏶬􏷅􏶵􏶬 􏶬􏶱􏶳􏶴􏶬􏶴􏷄􏶭􏶬􏶬 􏶬 􏶷􏶶􏶿􏶮􏶱􏶬 􏶱􏶮 ЕС, 􏶸􏶰􏶱􏶳􏶬􏶬􏶴􏶰 􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я􏶴􏶮 􏶻􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬􏶴􏶰 􏷄􏷅􏶬􏶯􏶬􏷆􏶮. 
(1) This includes the administrative expenditure of all the EU institutions and bodies, pensions and payments to the European Schools.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/199 BG 10.2. 
8.10.2019 Official Journal of the European Union C 340/199 EN 10.2.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏶿􏶷􏶴􏶲я 􏶷􏶴􏶼􏶰􏶯􏶱􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶮􏶿􏶰􏶱􏶭􏶬􏶬􏶴􏶰 􏶬 􏶼􏶶􏷄􏶿􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶱􏶮 ЕС (2), 􏶵􏶮􏶵􏶴􏶷 􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬􏶴􏶰 􏷄􏷅􏶬-􏶯􏶬􏷆􏶮 (3). 
We report separately on the EU agencies and other bodies (2) and on the European Schools (3).
К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶭􏶬я“ 􏶷􏶴 МФР 10.3. 
Brief description of the MFF heading 10.3.
О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 10.4. 
Audit scope and approach 10.4.
И􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 􏶰 􏶫􏶷􏶶􏷀􏶬􏶶􏶮􏶱􏶮 􏶴􏶮􏶵􏶮, 􏷅􏶰 􏶼􏶮 􏶾􏶺􏶼􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶬􏶴􏶰􏶯􏶱􏶮 􏶻􏶮 􏶱􏶮􏶾􏶷􏶶􏶮 􏶷􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶸􏶷 􏶴􏶮􏶻􏶬 􏶫􏷄􏶱􏶵􏶭􏶬я 􏶷􏶴 МФР (􏶲􏶽. 􏶵􏶮􏶶􏶰 10.1 􏶬 􏶴􏶷􏷅􏶵􏶮 10.3). 
The sample was designed to be representative of the range of spending under this MFF heading (see Box 10.1 and paragraph 10.3).
10.5. 
10.5.
Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 10.6. 
Regularity of transactions 10.6.
О􏶴 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶬􏶴􏶰 45 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 13 (28,9 %) 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
Of the 45 transactions examined, 13 (28,9 %) contained errors.
К􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶷􏶳􏶱􏶷􏶲􏶱􏶮􏶴􏶮 􏶬􏶻􏶲􏶮􏶼􏶵􏶮 􏶷􏶴 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 10.7. 
Observations on the main sample of transactions 10.7.
(5) ГД „Ч􏶷􏶲􏶰􏷃􏶵􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 􏶬 􏶳􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴“, С􏶯􏷄􏶽􏶾􏶮 􏶻􏶮 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶰 􏶸􏶷 􏶬􏶱􏶼􏶬􏶲􏶬􏶼􏷄􏶮􏶯􏶱􏶬 􏶸􏶶􏶮􏶲􏶮 (PMO), С􏶯􏷄􏶽􏶾􏶬 􏶻􏶮 􏶬􏶱􏶫􏶶􏶮􏶳􏶴􏶶􏷄􏶵􏶴􏷄􏶶􏶮 􏶬 􏶯􏶷􏶿􏶬􏶳􏶴􏶬􏶵􏶮 􏶲 Б􏶶ю􏶵􏶳􏶰􏶯 􏶬 Лю􏶵􏶳􏶰􏷀􏶾􏷄􏶶􏶿 􏶬 ГД „И􏶱􏶫􏶷􏶶􏷀􏶮􏶴􏶬􏶵􏶮“. 
We selected these procedures on a judgemental basis. (5) DG Human Resources and Security (HR), Office for the Administration and Payment of Individual Entitlements (PMO), Offices for Infrastructure and Logistics in Brussels (OIB) and in Luxembourg (OIL), and DG Informatics (DIGIT).
(6) PricewaterhouseCoopers, Société à responsabilité limitée, Réviseur d’Entreprises. 
(6) PricewaterhouseCoopers, Société à responsabilité limitée, Réviseur d'Entreprises.
C 340/200 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/200 Official Journal of the European Union 8.10.2019 EN Commission 10.8.
10.10. 
10.10.
10.11. 
10.11.
П􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴􏶺􏶴 􏶰 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶯 􏶴􏶷􏶻􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶸􏶶􏶬 􏶼􏶲􏶰 􏶷􏶴 􏷅􏶰􏶴􏶬􏶶􏶬􏶴􏶰 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶬 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬, 􏶵􏶷􏶰􏶴􏶷 􏷀􏶷􏶽􏶰 􏶼􏶮 􏶷􏶻􏶱􏶮􏷅􏶮􏶲􏶮, 􏷅􏶰 􏶻􏶮 􏶳􏶴􏶶􏶷􏶬􏶴􏶰􏶯􏶱􏶬􏶴􏶰 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶬 􏶱􏶰 􏶰 􏶾􏶬􏶯􏶮 􏶷􏶳􏶬􏶿􏷄􏶶􏶰􏶱􏶮 􏶱􏶮􏶹-􏶱􏶬􏶳􏶵􏶮 􏶭􏶰􏶱􏶮 (10). 
The Parliament used this approach in two of the four procedures we examined, which may mean that the works were not procured at the lowest price (10).
10.12. 
10.12.
10.13. 
10.13.
Г􏶷􏶼􏶬􏷃􏶱􏶬 􏶷􏶴􏷅􏶰􏶴􏶬 􏶻􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶼􏶶􏷄􏶿􏶬 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶳􏶵􏶬 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 10.14. 
Annual activity reports and other governance arrangements 10.14.
(8) В􏶽. Г􏶷􏶼􏶬􏷃􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2017 􏶿., 􏶴􏶷􏷅􏶵􏶮 10.12 􏶬 Г􏶷􏶼􏶬􏷃􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2015 􏶿., 􏶴􏶷􏷅􏶵􏶮 9.12. 
(8) See the 2017 annual report, paragraph 10.12, and the 2015 annual report, paragraph 9.12.
(9) С􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏷅􏶯􏶰􏶱 67, 􏶸􏶮􏶶􏶮􏶿􏶶􏶮􏶫 2 􏶷􏶴 П􏶶􏶮􏶲􏶬􏶯􏶱􏶬􏶵􏶮 􏶻􏶮 􏶼􏶯􏶺􏶽􏶱􏶷􏶳􏶴􏶱􏶬􏶴􏶰 􏶯􏶬􏶭􏶮 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻. (10) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮􏶸􏶮􏶯􏶮􏶴􏶮􏶬􏶻􏶶􏶮􏶻􏶬􏶳􏶺􏷆􏶮􏶴􏶮􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬я􏶲􏶴􏶷􏷅􏶵􏶮10.9􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶻􏶮2017􏶿. 
(9) Under Article 67(2) of the Staff Regulations of EU Officials. (10) Wereportedthesametypeoffindinginparagraph10.9ofourannualreportfor2017.
(11) Е􏶼􏶬􏶱􏶱􏶮􏶱􏶬􏶳􏶵􏶮􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴,􏶴􏶶􏶬􏶱􏶮􏶳􏶶􏶰􏶼􏶱􏶮􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶬􏶰􏶼􏶬􏶱􏶱􏶮􏶼􏶸􏶶􏶮􏶿􏶮,􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶲Д􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮􏶴􏶮􏶻􏶮􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰􏶸􏶷􏶶􏶺􏷅􏶵􏶬. 
(11) Onelow-value,threemiddle-valueandoneabovethethresholdofthePublicProcurementDirective.
(12) Ч􏶯􏶰􏶱136􏶮􏶷􏶴Ф􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶷􏶴2016􏶿.(􏷀􏶰􏶽􏶼􏷄60001􏶰􏶲􏶶􏶷􏶬135000􏶰􏶲􏶶􏶷). 
(12) Article 136a of the 2016 Financial Regulation (between 60 001 euros and 135 000 euros).
(13) Ч􏶯􏶰􏶱 134, 􏶸􏶮􏶶􏶮􏶿􏶶􏶮􏶫 1, 􏶾􏷄􏶵􏶲􏶮 􏶲) 􏶷􏶴 Ф􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶷􏶴 2016 􏶿. 
(13) Article134(1)(c)ofthe2016FinancialRegulation.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/201 BG З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 10.15. 
8.10.2019 Official Journal of the European Union C 340/201 EN Conclusion and recommendations Conclusion 10.15.
К􏶮􏶴􏶷 􏶭я􏶯􏶷 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶼􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶳􏶴􏶲􏶮 􏶸􏶷􏶵􏶮􏶻􏶲􏶮􏶴, 􏷅􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶸􏶷 􏶫􏷄􏶱􏶵􏶭􏶬я „А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶭􏶬я“ 􏶱􏶰 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 10.1). 
The overall audit evidence indicates that the level of error in spending on ‘Administration’ was not material (see Annex 10.1).
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 10.16. 
Recommendations 10.16.
И􏶱􏶳􏶴􏶬􏶴􏷄􏶭􏶬я􏶴􏶮, 􏶵􏶺􏷀 􏶵􏶷я􏶴􏶷 􏶰 􏶱􏶮􏶳􏶷􏷅􏶰􏶱􏶮 􏶼􏶶􏷄􏶿􏶮􏶴􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮, 􏶲􏶰􏷅􏶰 я 􏶰 􏶬􏶻􏶸􏶺􏶯􏶱􏶬􏶯􏶮 􏶲 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 (􏶲􏶽. 􏶳􏶺􏷆􏶷 􏶴􏶷􏷅􏶵􏶮 10.8). 
The institution concerned by the other recommendation has now implemented it in some respects (see also paragraph 10.8).
10.17. 
10.17.
C 340/202 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. ПРИЛОЖЕНИЕ 10.1 РЕЗУЛТАТИ ОТ ТЕСТОВЕТЕ НА ОПЕРАЦИИТЕ, СВЪРЗАНИ С ФУНКЦИ􏷁 „АДМИНИСТРАЦИ􏷁“ РАЗМЕР И СТРУКТУРА НА ИЗВАДКАТА О􏶾􏷆 􏶾􏶶􏶷􏶹 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬: ОЦЕНКА НА ОТРАЖЕНИЕТО НА КОЛИЧЕСТВЕНО ИЗМЕРИМИТЕ ГРЕШКИ И􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 BG 2018 􏶿. 
C 340/202 Official Journal of the European Union 8.10.2019 ANNEX 10.1 RESULTS OF TRANSACTION TESTING FOR ‘ADMINISTRATION’ SIZE AND STRUCTURE OF THE SAMPLE Total transactions: ESTIMATED IMPACT OF QUANTIFIABLE ERRORS Estimated level of error EN 2018 2017 45 55 Free from material error Free from material error
X П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3: ЕСВД 􏶳􏶯􏶰􏶼􏶲􏶮 􏶼􏶮 􏶳􏶯􏶰􏶼􏶬 􏶻􏶮 􏶱􏶮􏶼􏶯􏶰􏶽􏶱􏶷􏶴􏶷 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬􏶶􏶮􏶱􏶰 􏶱􏶮 􏶲􏶳􏶬􏷅􏶵􏶬 􏶳􏶴􏶺􏶸􏶵􏶬 􏶷􏶴 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬􏶴􏶰 􏶻􏶮 􏶸􏶷􏶼􏶾􏶷􏶶 􏶸􏶶􏶬 􏶱􏶮􏶾􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏷀􏶰􏶳􏶴􏶰􏶱 􏶸􏶰􏶶􏶳􏶷􏶱􏶮􏶯 􏶲 􏶼􏶰􏶯􏶰􏶿􏶮􏶭􏶬􏶬􏶴􏶰 (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 9.13). 
X Recommendation 3: the EEAS should ensure that all steps in procedures to select local agents recruited in delegations are properly documented (see paragraph 9.13).
X П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 4: ЕСВД 􏶳􏶯􏶰􏶼􏶲􏶮 􏶼􏶮 􏷄􏶳􏶺􏶲􏶺􏶶􏷃􏶰􏶱􏶳􏶴􏶲􏶮 􏶱􏶮􏶳􏶷􏶵􏶬􏶴􏶰 􏶳􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶶􏶮􏶻􏶶􏶮􏶾􏶷􏶴􏶲􏶮􏶱􏶰􏶴􏶷, 􏶵􏶷􏶷􏶶􏶼􏶬􏶱􏶮􏶭􏶬я􏶴􏶮 􏶬 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬􏶴􏶰 􏶻􏶮 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 􏶲 􏶼􏶰􏶯􏶰􏶿􏶮􏶭􏶬􏶬􏶴􏶰 􏶸􏶶􏶬 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬􏶴􏶰 􏶱􏶮 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴 􏶸􏶷􏶼 60 000 􏶰􏶲􏶶􏶷 (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 9.14). 
X Recommendation 4: the EEAS should improve its guidance on the design, coordination and execution of procurement procedures in delegations for contracts worth less than 60 000 euros (see paragraph 9.14).
X (*) О􏶼􏶬􏶴􏶱􏶮􏶴􏶮􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶱􏶮С􏷀􏶰􏶴􏶱􏶮􏶴􏶮􏶸􏶮􏶯􏶮􏶴􏶮􏶻􏶮2018􏶿.􏶱􏶰􏶲􏶵􏶯ю􏷅􏶲􏶮􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶮􏶱􏶮􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶷􏶴􏶴􏶷􏶻􏶬􏶲􏶬􏶼.И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷􏶱􏶮􏶴􏶰􏶻􏶬􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬􏷆􏶰􏶾􏶺􏶼􏶰􏶸􏶶􏶷􏶳􏶯􏶰􏶼􏶰􏶱􏶷􏶸􏶶􏶰􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏷆􏶬􏶴􏶰􏶿􏶷􏶼􏶬􏶱􏶬. 
X (*) Ourauditworkfor2018didnotincludeanexaminationoftransactionsofthiskind.Theserecommendationswillbefollowedupinfutureyears.
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/203 
8.10.2019 EN Official Journal of the European Union C 340/203
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/205 BG ОТГОВОРИ НА ИНСТИТУЦИИТЕ ОТНОСНО ГОДИШНИ􏷁 ДОКЛАД ЗА ИЗПЪЛНЕНИЕТО НА Б􏷂ДЖЕТА ЗА ФИНАНСОВАТА 2018 ГОДИНА 
8.10.2019 Official Journal of the European Union C 340/205 EN INSTITUTIONS’ REPLIES TO THE ANNUAL REPORT ON THE IMPLEMENTATION OF THE BUDGET CONCERNING THE FINANCIAL YEAR 2018
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/207 BG О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 1 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 2 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 3 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 4 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 5 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 6 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 7 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 8 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 9 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 􏶿􏶯􏶮􏶲􏶮 10 — СЪДЪРЖАНИE Д􏶰􏶵􏶯􏶮􏶶􏶮􏶭􏶬я 􏶻􏶮 􏶼􏶷􏶳􏶴􏶷􏶲􏶰􏶶􏶱􏶷􏶳􏶴 􏶬 􏶳􏶺􏶸􏶺􏶴􏶳􏶴􏶲􏶮􏷆􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮..................................................... 
8.10.2019 Official Journal of the European Union C 340/207 EN Replies to chapter 1 — Replies to chapter 2 — Replies to chapter 3 — Replies to chapter 4 — Replies to chapter 5 — Replies to chapter 6 — Replies to chapter 7 — Replies to chapter 8 — Replies to chapter 9 — Replies to chapter 10 — Statement of assurance and supporting information RepliesoftheCommission.................................................
П􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶳􏶺􏶳 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮 􏶷􏶴 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶱􏶮 ЕС О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮..................................................... П􏶶􏶬􏷇􏶷􏶼􏶬 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮..................................................... 
209 Budgetary and financial management RepliesoftheCommission................................................. 213 Getting results from the EU budget RepliesoftheCommission.................................................
К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴 􏶻􏶮 􏶶􏶮􏶳􏶴􏶰􏶽 􏶬 􏶶􏶮􏶾􏶷􏶴􏶱􏶬 􏷀􏶰􏶳􏶴􏶮 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮..................................................... 
265 Administration RepliesoftheEuropeanParliament.........................................
Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮..................................................... 
267 RepliesoftheCommission................................................. 268 TABLE OF CONTENTS Page
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/209 BG Г􏶯􏶮􏶲􏶮 1 — Д􏶰􏶵􏶯􏶮􏶶􏶮􏶭􏶬я 􏶻􏶮 􏶼􏶷􏶳􏶴􏶷􏶲􏶰􏶶􏶱􏶷􏶳􏶴 􏶬 􏶳􏶺􏶸􏶺􏶴􏶳􏶴􏶲􏶮􏷆􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 О􏶼􏶬􏶴􏶱􏶬 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮􏶴􏶮 2018 􏶿􏶷􏶼􏶬􏶱􏶮 Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 1.15, 􏶾􏷄􏶵􏶲􏶮 􏶾). 
8.10.2019 Official Journal of the European Union C 340/209 EN Chapter 1 — The statement of assurance and supporting information Replies of the Commission to the European Court of Auditors’ 2018 Annual Report Audit findings for the 2018 financial year Regularity of transactions 1.15 (b).
В􏶽. 􏶳􏶺􏷆􏶷 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 1.16, 􏶸􏶺􏶶􏶲􏶷 􏶴􏶬􏶶􏶰. 
See also Commission reply to paragraph 1.16, first indent.
В 􏶷􏶾􏶯􏶮􏶳􏶴 „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴“ 􏶱􏶬􏶲􏶷􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰 􏶰 􏶱􏶮 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 2 %. 
In the field of ‘Competitiveness’ the level of error is at the materiality threshold of 2 %.
В􏶽. 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 1.21. 
See Commission reply to paragraph 1.21.
1.26. 
1.26.
В􏶽. 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶬 1.19 􏶬 1.26. 
See Commission replies to paragraphs 1.19 and 1.26.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬я 1.49. 
Conclusions 1.49.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/213 BG Г􏶯􏶮􏶲􏶮 2 — Бю􏶼􏶽􏶰􏶴􏶱􏶷 􏶬 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 Бю􏶼􏶽􏶰􏶴􏶱􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶸􏶶􏶰􏶻 2018 􏶿. 
8.10.2019 Official Journal of the European Union C 340/213 EN Chapter 2 — Budgetary and financial management Replies of the Commission to the European Court of Auditors’ 2018 Annual Report Budgetary management in 2018 2.8.
Д􏶰􏶯􏶺􏶴 􏶱􏶮 􏶬􏶻􏶾􏶶􏶮􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶻􏶮 ЕСФ/ИМЗ 􏶲 􏶵􏶶􏶮я 􏶱􏶮 2018 􏶿. 􏶼􏶷􏶳􏶴􏶬􏶿􏶱􏶮 70 %, 􏶵􏶷􏶰􏶴􏶷 􏶳􏶸􏶷􏶶􏶰􏶼 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶱􏶮 􏶱􏶬􏶲􏶷, 􏶳􏶶􏶮􏶲􏶱􏶬􏷀􏶷 􏶳 􏶴􏶷􏶲􏶮 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2007—2013 􏶿. 
The selection rate for ESF/YEI at the end of 2018 reached 70 %, which in the Commission’s view is at a comparable level to 2007-2013.
С 􏶭􏶰􏶯 􏶼􏶮 􏶳􏶰 􏶳􏶴􏶬􏷀􏷄􏶯􏶬􏶶􏶮􏶴 􏶼􏶷􏶾􏶶􏶷􏶴􏶷 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰 􏶬 􏶳􏶲􏶷􏶰􏶲􏶶􏶰􏷀􏶰􏶱􏶱􏶷􏶴􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶸􏶶􏶰􏶻 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2021—2027 􏶿. 􏶸􏶶􏶰􏶼􏶯􏶷􏶽􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶻􏶮 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 􏶷􏶸􏶶􏶰􏶼􏶰􏶯я􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶷􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬 􏶶􏶮􏶻􏶸􏶷􏶶􏶰􏶼􏶾􏶬 (COM(2018) 375) 􏶲􏶵􏶯ю􏷅􏶲􏶮 􏶸􏶶􏶮􏶲􏶬􏶯􏶷 „n+2“ 􏶻􏶮 􏶮􏶲􏶴􏶷􏷀􏶮􏶴􏶬􏷅􏶱􏶮 􏶷􏶴􏷀я􏶱􏶮 􏶱􏶮 􏶸􏶷􏶰􏶴􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я, 􏶲􏷀􏶰􏶳􏶴􏶷 􏶳􏶰􏶿􏶮􏷃􏶱􏶷􏶴􏶷 􏶸􏶶􏶮􏶲􏶬􏶯􏶷 „n+3“. 
In order to incentivise sound financial management and timely implementation 2021-2027, the Commission’s proposal for Common Provisions Regulation (COM(2018)375) includes an n+2 automatic decommitment rule instead of the current n+3 automatic decommitment rule.
Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я􏶴 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶱􏶰 􏶰 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴 􏶷􏶴 􏶴􏶷􏷅􏶵􏶬 2.9—2.11, 􏶴􏶺􏶹 􏶵􏶮􏶴􏶷 􏶸􏶶􏶰􏶼􏶲􏶮􏶶􏶬􏶴􏶰􏶯􏶱􏶷􏶴􏶷 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰 􏶳􏶰 􏶬􏶻􏶸􏶯􏶮􏷆􏶮 􏶳􏶮􏷀􏶷 􏶸􏶶􏶰􏶻 􏶸􏶺􏶶􏶲􏶬􏶴􏶰 3 􏶿􏶷􏶼􏶬􏶱􏶬 􏶱􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬􏶶􏶮􏶱􏶰, 􏶴.􏶰. 􏶷􏶴 2014 􏶿. 􏶼􏶷 2016 􏶿. (􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷅􏶯􏶰􏶱 35, 􏶸􏶮􏶶􏶮􏶿􏶶􏶮􏶫 1 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1306/2013). 
The European Agricultural Fund for Rural Development is not concerned by paragraphs 2.9 to 2.11 as the pre-financing is paid only in the first 3 years of the programming period i.e. 2014 to 2016 (in accordance with Article 35(1) of Regulation (EU) No 1306/2013).
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬я 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 2.44. 
Conclusions and recommendations 2.44.
В􏶽. 􏶳􏶺􏷆􏶷 􏶴􏶮􏶵􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶬 2.8 􏶬 2.22. 
See also Commission’s replies to paragraphs 2.8 and 2.22.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2.2 (􏶷􏶾􏷆 􏶷􏶾􏶰􏶻􏶸􏶰􏷅􏶬􏶴􏶰􏶯􏶰􏶱 􏶫􏶷􏶱􏶼) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮􏶴􏶮. 
Recommendation 2.2 (common provisioning fund) The Commission accepts the recommendation.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/217 BG Г􏶯􏶮􏶲􏶮 3 — П􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶳􏶺􏶳 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮 􏶷􏶴 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶱􏶮 ЕС О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 В􏶺􏶲􏶰􏶼􏶰􏶱􏶬􏶰 3.1. 
8.10.2019 Official Journal of the European Union C 340/217 EN Introduction Chapter 3 — Getting results from the EU budget Replies of the Commission to the European Court of Auditors’ 2018 Annual Report 3.1.
Ч􏶮􏶳􏶴 1 — К􏶮􏶵􏶲􏶷 􏶱􏶬 􏶸􏶷􏶵􏶮􏶻􏶲􏶮􏶴 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬􏶴􏶰 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶱􏶮 ЕС? 
Part 1 — What do the EU budget performance indicators tell us?
3.3. 
3.3.