natgillin/translations-raw huggingface dataset:
(2) П􏶶􏶰􏶻 2012 􏶿. 􏶲 􏶴􏶶􏶬􏶳􏶴􏶶􏶮􏶱􏶱􏶷 􏶳􏶸􏶷􏶶􏶮􏶻􏷄􏷀􏶰􏶱􏶬􏶰 􏷀􏶰􏶽􏶼􏷄 ЕИБ, К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 (􏷅􏶯􏶰􏶱 134 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕО) No 215/2008 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 18􏶫􏶰􏶲􏶶􏷄􏶮􏶶􏶬 2008􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 Ф􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴, 􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀 􏶻􏶮 10-􏶬я Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 (ОВ L78, 19.3.2008􏶿., 􏶳􏶴􏶶.1) 􏶳􏶮 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬 􏶸􏶶􏶮􏶲􏶬􏶯􏶮􏶴􏶮 􏶻􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶰 􏶱􏶮 􏶷􏶼􏶬􏶴 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶮 􏶸􏶷􏶳􏶷􏷅􏶰􏶱􏶬􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬. 
(2) In 2012, a tripartite agreement between the EIB, the Commission and the Court (Article 134 of Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial Regulation applicable to the 10th European Development Fund (OJ L 78, 19.3.2008, p. 1)) set out the rules for the audit of these operations by the Court. The Investment Facility is not covered by the Court’s statement of assurance.
(3) С 􏶬􏶻􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶱􏶮 5 % 􏶷􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶸􏶷 ЕФР 􏶻􏶮 2018 􏶿., 􏷄􏶸􏶶􏶮􏶲􏶯я􏶲􏶮􏶱􏶬 􏶷􏶴 ГД „Х􏷄􏷀􏶮􏶱􏶬􏶴􏶮􏶶􏶱􏶮 􏶸􏶷􏷀􏶷􏷆 􏶬 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶵􏶮 􏶻􏶮􏷆􏶬􏶴􏶮“. 
(3) With the exception of the 5 % of the 2018 EDF expenditure managed by the Directorate-General for Humanitarian Aid and Civil Protection (DG ECHO).
(4) Н􏶮􏶸􏶶􏶬􏷀􏶰􏶶 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬 􏶻􏶮 􏶳􏶴􏶶􏶷􏶬􏶴􏶰􏶯􏶱􏶬 􏶶􏶮􏶾􏶷􏶴􏶬/􏶼􏶷􏶳􏶴􏶮􏶲􏶵􏶬/􏷄􏶳􏶯􏷄􏶿􏶬, 􏶾􏶰􏶻􏶲􏶺􏶻􏷀􏶰􏶻􏶼􏶱􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮 􏶸􏶷􏷀􏶷􏷆, 􏶾ю􏶼􏶽􏶰􏶴􏶱􏶮 􏶸􏶷􏶼􏶵􏶶􏶰􏶸􏶮, 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬 􏶶􏶮􏶻􏷅􏶰􏶴􏶬. 
(4) Such as works/supply/service contracts, grants, budget support, programme estimates.
(5) ОВ L 210, 6.8.2013 􏶿., 􏶳􏶴􏶶. 
(5) OJ L 210, 6.8.2013, p.
(6) М􏶰􏶽􏶼􏷄 2013 􏶿. 􏶬 2015 􏶿. 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮 􏶳􏶮 􏶶􏶮􏶻􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬 􏷅􏶶􏶰􏶻 􏶸􏶶􏶰􏷇􏶷􏶼􏶰􏶱 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴, 􏶻􏶮 􏶼􏶮 􏶳􏶰 􏶷􏶳􏶬􏶿􏷄􏶶􏶬 􏶱􏶰􏶸􏶶􏶰􏶵􏶺􏶳􏶱􏶮􏶴􏶷􏶳􏶴 􏶲 􏶷􏷅􏶮􏶵􏶲􏶮􏶱􏶰 􏶱􏶮 􏶶􏶮􏶴􏶬􏶫􏶬􏶭􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 11-􏶬я ЕФР. 
(6) Between 2013 and 2015, funds were committed via a bridging facility to ensure continuity pending ratification of the 11th EDF.
(7) В􏶵􏶯ю􏷅􏶬􏶴􏶰􏶯􏶱􏶷 1 139 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷, 􏷄􏶸􏶶􏶮􏶲􏶯я􏶲􏶮􏶱􏶬 􏶷􏶴 ЕИБ. 
(7) Including 1 139 million euros managed by the EIB.
И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮􏶴􏶮 2018 􏶿􏶷􏶼􏶬􏶱􏶮 (􏶱􏶰􏶴􏶷) (6) С􏶺􏶳􏶴􏶷я􏶱􏶬􏶰 􏶲 􏶵􏶶􏶮я 􏶱􏶮 2018 􏶿. О􏶾􏷆􏶮 􏶳􏷄􏷀􏶮 П􏶶􏶷􏶭􏶰􏶱􏶴 􏶱􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (2) О􏶳􏷀􏶬 ЕФР (3) Д􏶰􏶲􏶰􏶴􏶬 ЕФР (3) Д􏶰􏶳􏶰􏶴􏶬 ЕФР Е􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴􏶬 ЕФР (3) О􏶾􏷆􏶮 􏶳􏷄􏷀􏶮 О􏶳􏷀􏶬 ЕФР Д􏶰􏶲􏶰􏶴􏶬 ЕФР Д􏶰􏶳􏶰􏶴􏶬 ЕФР Е􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴􏶬 ЕФР О􏶾􏷆􏶮 􏶳􏷄􏷀􏶮 П􏶶􏶷􏶭􏶰􏶱􏶴 􏶱􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (2) A – РЕСУРСИ (1) 76 924 –7 –40 –65 126 14 10 378 15 390 21 423 29 747 76 938 Б– УСВО􏷁ВАНЕ 1. 
Box 2 Use of EDF resources at 31 December 2018 (million euro) Situation at end of 2017 Budgetary implementation during the 2018 financial year (net) (6) Situation at end of 2018 Total amount Implement. rate (2) 8th EDF (3) 9th EDF (3) 10th EDF 11th EDF (3) Total amount 8th EDF 9th EDF 10th EDF 11th EDF Total amount Implement. rate (2) A-RESOURCES(1) 76 924 –7 –40 –65 126 14 10 378 15 390 21 423 29 747 76 938 B-USE 1.
Г􏶯􏶷􏶾􏶮􏶯􏶱􏶬 􏶸􏶷􏶰􏶴􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я (4) 2. И􏶱􏶼􏶬􏶲􏶬􏶼􏷄􏶮􏶯􏶱􏶬 􏶸􏶷􏶰􏶴􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я (5) 3. П􏶯􏶮􏷆􏶮􏶱􏶬я 65 852 8,6 % –4 –33 – 147 4 332 4 148 10 378 15 358 20 905 23 359 70 000 9,1 % 59 243 49 498 7,7 % 0 16 23 236 1 076 4 687 2 970 4 939 4 069 10 376 10 375 15 305 15 187 20 361 18 829 18 140 9 176 64 182 53 567 8,3 % 7,0 % 6,4 % 0 В– Н􏶰􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я (Б1 – Б3) 16 354 2,1 % 3 171 2076 14 183 16 433 2,1 % Г – Н􏶮􏶯􏶬􏷅􏶱􏶷 􏶳􏶮􏶯􏶼􏶷 (A – Б1) 11 072 1,4 % 0 32 518 6 388 6 938 0,9 % (1) В􏶵􏶯ю􏷅􏶲􏶮 􏶸􏶺􏶶􏶲􏶷􏶱􏶮􏷅􏶮􏶯􏶱􏶷 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲􏶰􏶱􏶬􏶴􏶰 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 􏶸􏶷 О􏶳􏷀􏶬я, Д􏶰􏶲􏶰􏶴􏶬я, Д􏶰􏶳􏶰􏶴􏶬я 􏶬 Е􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴􏶬я ЕФР, 􏶳􏶺􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰, 􏶯􏶬􏷇􏶲􏶬, 􏶼􏶶􏷄􏶿􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 􏶬 􏶴􏶶􏶮􏶱􏶳􏶫􏶰􏶶􏶬 􏶷􏶴 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶬 ЕФР. 
Global commitments (4) 65 852 8,6 % –4 –33 – 147 4332 4 148 10 378 15 358 20 905 23 359 70 000 9,1 % 2. Individual commitments (5) 59 243 7,7 % 0 16 236 4687 4 939 10 376 15 305 20 361 18 140 64 182 8,3 % 3. Payments 49 498 6,4 % 0 23 1 076 2970 4 069 10 375 15 187 18 829 9 176 53 567 7,0 % C - Outstanding commitments (B1-B3) 16 354 2,1 % 3 171 2 076 14 183 16 433 2,1 % D-Availablebalance(A-B1) 11 072 1,4 % 0 32 518 6 388 6 938 0,9 % (1) Include initial allocations to the 8th, 9th, 10th and 11th EDFs, co-financing, interest, sundry resources and transfers from previous EDFs.
(2) К􏶮􏶴􏶷 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶷􏶴 􏶶􏶰􏶳􏷄􏶶􏶳􏶬􏶴􏶰. 
(2) As a percentage of resources.
(3) О􏶴􏶶􏶬􏶭􏶮􏶴􏶰􏶯􏶱􏶬􏶴􏶰 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶬 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 􏶷􏶳􏶲􏶷􏶾􏶷􏶼􏶰􏶱􏶬 􏶾ю􏶼􏶽􏶰􏶴􏶱􏶬 􏶵􏶶􏶰􏶼􏶬􏶴􏶬. (4) Г􏶯􏶷􏶾􏶮􏶯􏶱􏶬􏶴􏶰 􏶸􏶷􏶰􏶴􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я 􏶳􏶮 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶶􏶰􏷃􏶰􏶱􏶬я􏶴􏶮 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰 (5) И􏶱􏶼􏶬􏶲􏶬􏶼􏷄􏶮􏶯􏶱􏶬􏶴􏶰 􏶸􏶷􏶰􏶴􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я 􏶳􏶮 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏶼􏶰􏶯􏶱􏶬 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬. 
(3) Negative amounts correspond to decommitments. (4) Global commitments relate to financing decisions. (5) Individual commitments relate to individual contracts.
C 340/276 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/276 EN Official Journal of the European Union 8.10.2019
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/277 9. 
8.10.2019 Official Journal of the European Union C 340/277 9.
ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶰 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶬􏶯􏶮 􏶼􏶮 􏶸􏶷􏶯􏶮􏶿􏶮 􏷄􏶳􏶬􏶯􏶬я 􏶼􏶮 􏶱􏶮􏷀􏶮􏶯􏶬 􏶳􏶴􏶮􏶶􏶬􏶴􏶰 􏶮􏶲􏶮􏶱􏶳􏶷􏶲􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶬 􏶱􏶰􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶬 􏶵􏶶􏶰􏶼􏶬􏶴􏶬 􏶻􏶮 􏶸􏶷􏶰􏷀􏶮􏶱􏶰 􏶱􏶮 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я, 􏶵􏶮􏶴􏶷 􏶳􏶬 􏶰 􏶸􏶷􏶳􏶴􏶮􏶲􏶬􏶯􏶮 􏶭􏶰􏶯 􏶴􏶷􏶲􏶮 􏶱􏶮􏷀􏶮􏶯􏶰􏶱􏶬􏶰 􏶼􏶮 􏶰 25 % (8) (􏶲􏶽. 􏶵􏶮􏶶􏶰 3). 
In 2018 DG DEVCO continued its efforts to reduce old prefinancing and unspent commitments, with a target of 25 % (8) (see Box 3).
BG К􏶮􏶶􏶰 3 К􏶯ю􏷅􏶷􏶲􏶬 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯􏶬 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (КПИ) 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶱􏶮􏷀􏶮􏶯я􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶳􏶴􏶮􏶶􏶬 􏶮􏶲􏶮􏶱􏶳􏶷􏶲􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я, 􏶱􏶰􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶬 􏶵􏶶􏶰􏶼􏶬􏶴􏶬 􏶻􏶮 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я 􏶬 􏶬􏶻􏶴􏶰􏶵􏶯􏶬 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬 ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶰 􏶸􏶶􏶰􏶲􏶬􏷃􏶬􏶯􏶮 􏶭􏶰􏶯􏶴􏶮 􏶳􏶬, 􏶵􏶮􏶴􏶷 􏶰 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶯􏶮 􏶱􏶮􏷀􏶮􏶯я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶴􏶮􏶶􏶬􏶴􏶰 􏶮􏶲􏶮􏶱􏶳􏶷􏶲􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶳 43,79 % 􏶲 􏶭я􏶯􏶮􏶴􏶮 􏶳􏶬 􏶷􏶾􏶯􏶮􏶳􏶴 􏶱􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 (40,33 % 􏶻􏶮 ЕФР), 􏶮 􏶱􏶮 􏶳􏶴􏶮􏶶􏶬􏶴􏶰 􏶱􏶰􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶬 􏶵􏶶􏶰􏶼􏶬􏶴􏶬 􏶻􏶮 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я — 􏶳 39,71 % (37,10 % 􏶻􏶮 ЕФР). 
EN Box3 KPIs on reducing old prefinancing, unspent commitments and expired contracts DG DEVCO exceeded its target, reducing old prefinancing by 43,79 % across its entire area of responsibility (40,33 % for the EDF) and old unspent commitments by 39,71 % (37,10 % for the EDF). DG DEVCO also met its KPI target (target value below 15 %) on the share of old expired contracts, reaching 13,88 % overall.
В􏶳􏶯􏶰􏶼􏶳􏶴􏶲􏶬􏶰 􏶱􏶮 􏶱􏶷􏶲􏶮􏶴􏶮 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶮, 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶮 􏶸􏶶􏶰􏶻 􏶳􏶰􏶸􏶴􏶰􏷀􏶲􏶶􏶬 2017 􏶿., ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶰 􏷄􏶳􏶸я􏶯􏶮 􏶼􏶮 􏶱􏶮􏷀􏶮􏶯􏶬 􏶼􏶰􏶯􏶮 􏶱􏶮 􏶴􏶰􏶻􏶬 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬 􏶷􏶴 18,75 % 􏶸􏶶􏶰􏶻 2017 􏶿. 􏶱􏶮 17,27 % 􏶸􏶶􏶰􏶻 2018 􏶿. (8) Т􏶷􏶲􏶮 􏶰 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶷 􏶵􏶮􏶴􏶷 􏶷􏶾􏷆􏶮 􏶭􏶰􏶯 􏶻􏶮 􏶭я􏶯􏶮􏶴􏶮 􏶷􏶾􏶯􏶮􏶳􏶴 􏶱􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 􏶱􏶮 ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶬 􏶵􏶮􏶴􏶷 􏶵􏶷􏶱􏶵􏶶􏶰􏶴􏶱􏶮 􏶭􏶰􏶯 􏶻􏶮 ЕФР. 
Following the new procedure established in September 2017, DG DEVCO managed to bring down the percentage from 18,75 % in 2017 to 17,27 % in 2018. (8) This was set as both an overall target for DG DEVCO’s entire area of responsibility and as a specific target for the EDFs.
О􏶴􏶶􏶬􏶭􏶮􏶴􏶰􏶯􏶱􏶷 􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶻􏶮􏶵􏶷􏶱􏶷􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 IV. 
Adverse opinion on the legality and regularity of expenditure IV.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/279 BG О􏶳􏶱􏶷􏶲􏶮􏶱􏶬􏶰 􏶻􏶮 􏶬􏶻􏶶􏶮􏶻я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶷􏶴􏶶􏶬􏶭􏶮􏶴􏶰􏶯􏶱􏶷 􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶻􏶮􏶵􏶷􏶱􏶷􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 VI. 
8.10.2019 Official Journal of the European Union C 340/279 EN Basis for adverse opinion on the legality and regularity of expenditure VI.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶸􏶶􏶰􏶼􏶰􏶯я 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰, 􏶱􏶮 5,2 %. 
Our estimated level of error for expenditure accepted in the accounts is 5,2 %.
О􏶳􏶱􏶷􏶲􏶱􏶬 􏶷􏶼􏶬􏶴􏶱􏶬 􏶲􏶺􏶸􏶶􏶷􏶳􏶬 VII. 
Key audit matters VII.
Н􏶮􏷅􏶬􏶳􏶯􏶰􏶱􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 VIII. 
Accrued charges VIII.
2.8), 􏶵􏶷􏶬􏶴􏶷 􏶲 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 􏶳􏶮 􏶸􏶶􏶰􏶼􏷀􏶰􏶴 􏶱􏶮 􏶸􏶶􏶬􏶾􏶯􏶬􏶻􏶬􏶴􏶰􏶯􏶱􏶷 􏶷􏶭􏶰􏶱я􏶲􏶮􏶱􏶰. В 􏶵􏶶􏶮я 􏶱􏶮 2018 􏶿. 􏶸􏶷 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶬, 􏶱􏶷 􏶷􏷆􏶰 􏶱􏶰 􏶳􏶮 􏶷􏶴􏷅􏶰􏶴􏶰􏶱􏶬 􏶷􏶴 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰, 􏶲􏶺􏶻􏶯􏶬􏶻􏶮􏶴 􏶱􏶮 5 133 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 (􏶲 􏶵􏶶􏶮я 􏶱􏶮 2017 􏶿. — 4 653 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷). 
We assessed the accrued charges presented in the accounts (see note 2.8) which are subject to a high degree of estimation. At year-end 2018, the Commission estimated that eligible expenses incurred but not yet reported by beneficiaries amounted to 5 133 million euros (year-end 2017: 4 653 million euros).
О􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 􏶱􏶮 􏶶􏶺􏶵􏶷􏶲􏶷􏶼􏶳􏶴􏶲􏶷􏶴􏶷 XIII. 
Responsibilities of management XIII.
C 340/280 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/280 Official Journal of the European Union 8.10.2019 EN XIV.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/281 BG XIX. 
8.10.2019 Official Journal of the European Union C 340/281 EN XIX.
Klaus-Heiner LEHNE П􏶶􏶰􏶼􏶳􏶰􏶼􏶮􏶴􏶰􏶯 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 12, rue Alcide De Gasperi, Luxembourg, LUXEMBOURG 
11 July 2019 Klaus-Heiner LEHNE President European Court of Auditors 12, rue Alcide De Gasperi, Luxembourg, LUXEMBOURG
Т􏶺􏶹 􏶵􏶮􏶴􏶷 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶷􏶼􏶬􏶴􏶬􏶶􏶮􏶱􏶮􏶴􏶮 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я 􏶰 􏶸􏶶􏶰􏶼􏷀􏶰􏶴 􏶬 􏶱􏶮 􏶸􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰􏶴􏶷 (14) 􏶻􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 (RER) 􏶱􏶮 ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶻􏶮 2018 􏶿., 􏶲 􏶷􏶼􏶬􏶴􏶱􏶮􏶴􏶮 􏶬􏶻􏶲􏶮􏶼􏶵􏶮 􏶲􏶵􏶯ю􏷅􏶬􏷇􏷀􏶰 􏶷􏷆􏶰 14 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶻􏶮 􏶵􏶷􏶬􏶴􏶷, 􏶳􏶯􏶰􏶼 􏶵􏶷􏶶􏶰􏶵􏶭􏶬я, 􏶲􏶻􏶰􏷇􏷀􏶰 􏶸􏶶􏶰􏶼􏶲􏶬􏶼 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 (15) 􏶷􏶴 􏶴􏶷􏶲􏶮 􏶸􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰. 
Since part of our audited population was covered by DG DEVCO’s 2018 residual error rate (the RER) study (14), we included 14 further transactions in our sample, to which we applied, after adjustment, the results (15) of this study.
(10) В􏶽. 􏷅􏶯􏶰􏶱 39 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) 2018/1877. 
(10) See Article 39 of Regulation (EU) 2018/1877.
(11) В􏶽. 􏷅􏶯􏶰􏶱 38 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) 2018/1877. 
(11) See Article 38 of Regulation (EU) 2018/1877.
(13) ГД„М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷􏶬􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“:124􏶸􏶯􏶮􏷆􏶮􏶱􏶬я;ГД„Х􏷄􏷀􏶮􏶱􏶬􏶴􏶮􏶶􏶱􏶮􏶸􏶷􏷀􏶷􏷆􏶬􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶵􏶮􏶻􏶮􏷆􏶬􏶴􏶮“:1􏶸􏶯􏶮􏷆􏶮􏶱􏶰􏶻􏶮􏷇􏷄􏷀􏶮􏶱􏶬􏶴􏶮􏶶􏶱􏶮􏶸􏶷􏷀􏶷􏷆. 
(13) DG DEVCO: 124 payments; ECHO: 1 payment for humanitarian aid.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/283 BG Н􏶮􏶼􏶰􏶽􏶼􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 15. 
8.10.2019 Official Journal of the European Union C 340/283 EN Reliability of accounts 15.
Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 П􏶶􏶬􏷇􏶷􏶼􏶬 16. 
Regularity of transactions Revenue 16.
П􏶯􏶮􏷆􏶮􏶱􏶬я 17. 
Payments 17.
В 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 I 􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱 􏶸􏶶􏶰􏶿􏶯􏶰􏶼 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶷􏶴 􏶴􏶰􏶳􏶴􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 􏶱􏶮 125-􏶴􏶰 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶻􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я, 􏶵􏶮􏶴􏶷 51 (41 %) 􏶷􏶴 􏶴я􏷇 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏷇􏶮 􏶿􏶶􏶰􏷃􏶵􏶬. 
Annex I provides an overview of the results of transaction testing of the 125 payment transactions examined, 51 (41 %) contained errors.
В􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 39-􏶴􏶰 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶷􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶰􏶱􏶬 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮, 􏶬 􏶱􏶮 􏶵􏶷􏶶􏶬􏶿􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶷􏶴 􏶸􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰􏶴􏶷 􏶻􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶷􏶴 2018 􏶿. (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 12), 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶱􏶮 5,2 % (16). 
On the basis of the 39 errors we have quantified and the adjusted results of the 2018 RER study (see paragraph 12), we estimate the level of error to be 5,2 % (16).
О􏶴 39-􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶻􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я, 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏷆􏶬 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬, 9 (23 %) 􏶳􏶮 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶮 􏶾􏶬􏶯􏶬 􏶶􏶮􏶻􏶶􏶰􏷃􏶰􏶱􏶬 􏶳􏶯􏶰􏶼 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶰 􏶱􏶮 􏶲􏶳􏶬􏷅􏶵􏶬 􏶸􏶶􏶰􏶼􏶲􏶮􏶶􏶬􏶴􏶰􏶯􏶱􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬. 
Of the 39 payment transactions containing quantifiable errors, 9 (23 %) were final transactions authorised once all ex ante checks had been carried out.
О􏶴 61-􏶴􏶰 􏶷􏶼􏶬􏶴􏶬􏶶􏶮􏶱􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶷􏶴 􏶴􏶷􏶻􏶬 􏶲􏶬􏶼 33 (54 %) 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 62,5 % 􏶷􏶴 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
Of the 61 transactions of this type examined, 33 (54 %) contained quantifiable errors, which accounted for 62,5 % of the estimated level of error.
(16) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶬􏶲􏶷􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶬􏶴􏶰􏶯􏶱􏶮 􏶬􏶻􏶲􏶮􏶼􏶵􏶮. 
(16) We base our calculation of error on a representative sample.
С 􏶱􏶬􏶲􏶷 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 95 % С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶰􏶭􏶰􏶱я􏶲􏶮, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я􏶴􏶮 􏶰 􏷀􏶰􏶽􏶼􏷄 1,2 % 􏶬 9,1 % (􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶷 􏶼􏶷􏶯􏶱􏶮 􏶬 􏶿􏶷􏶶􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰). 
We have 95 % confidence that the estimated level of error in the population lies between 1,2 % and 9,1 % (the lower and upper error limits respectively).
(17) Н􏶮􏶸􏶶􏶬􏷀􏶰􏶶􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬􏶻􏶮􏶳􏶴􏶶􏶷􏶬􏶴􏶰􏶯􏶱􏶬􏶶􏶮􏶾􏶷􏶴􏶬/􏶼􏶷􏶳􏶴􏶮􏶲􏶵􏶬/􏷄􏶳􏶯􏷄􏶿􏶬. 
(17) Suchasworks/supply/servicecontracts.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶷􏶲􏶰􏶶􏶬 10 􏶷􏶴􏶼􏶰􏶯􏶱􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶱􏶬 􏶸􏶷􏶻􏶬􏶭􏶬􏶬, 􏶲􏶵􏶯ю􏷅􏶬􏶴􏶰􏶯􏶱􏶷 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶷􏶴􏶷 􏶸􏶯􏶮􏷆􏶮􏶱􏶰 (8 768 􏶰􏶲􏶶􏶷) 􏶻􏶮 􏶸􏶷􏶳􏶴􏶶􏶷я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶮􏶱􏶬􏶴􏶮􏶶􏶱􏶬 􏶾􏶯􏶷􏶵􏶷􏶲􏶰. 
We examined 10 individual expenditure items, including the final payment (8 768 euros) for the construction of sanitary blocks.
П􏶶􏶬 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 􏶻􏶮 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶼􏶷􏶳􏶴􏶮􏶲􏶵􏶬 (193 700 􏶰􏶲􏶶􏶷) 􏶻􏶮 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 МО 􏶰 􏶳􏷅􏶰􏶯􏶮 􏶳􏶮􏷀􏶷 􏶱􏶰􏶹􏶱􏶬􏶴􏶰 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 􏶻􏶮 􏶸􏶶􏶬􏶰􏷀􏶯􏶬􏶲􏶬 􏶼􏶷􏶳􏶴􏶮􏶲􏷅􏶬􏶭􏶬. 
When procuring supplies (193 700 euros) for the project, the IO considered only its member countries as eligible suppliers.
В 􏶳􏶲􏶷􏶰􏶴􏶷 С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 No 10/2018 (19) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏷅􏶲􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶮 􏶷􏶾􏷀􏶬􏶳􏶯􏶬 􏶵􏶮􏶵 􏶼􏶮 􏶻􏶮􏶳􏶬􏶯􏶬 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏷀􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬􏶻􏶮􏶭􏶬􏶬 􏶼􏶮 ѝ 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶴 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬􏶴􏶰, 􏶱􏶰􏶷􏶾􏷇􏶷􏶼􏶬􏷀􏶬 􏶻􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶰 􏶱􏶮 􏶷􏶼􏶬􏶴􏶬􏶴􏶰. 
We recommend in our Opinion No 10/2018 (19) that the Commission consider reinforcing the obligation on international organisations to forward the ECA the necessary documents, to allow us to complete our audits.
Т􏶰􏶻􏶬 􏶳􏶯􏷄􏷅􏶮􏶬 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 1,1 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶱􏶬 􏶸􏷄􏶱􏶵􏶴􏶮 􏶷􏶴 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 (20). 
These cases contributed 1,1 percentage point to the estimated level of error (20).
О􏶳􏶲􏶰􏶱 􏶴􏶷􏶲􏶮 17 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏷆􏶬 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 (21), 􏶳􏶮 􏶸􏶶􏶰􏷀􏶬􏶱􏶮􏶯􏶬 􏶸􏶶􏶰􏶻 􏶷􏶼􏶬􏶴 􏶬􏶯􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰. 
In addition, 17 transactions containing a quantifiable error (21) were subjected to an audit or expenditure verification.
П􏶺􏶶􏶲􏶮􏶴􏶮 􏶷􏶾􏶯􏶮􏶳􏶴 􏶰 􏶾ю􏶼􏶽􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶷􏶼􏶵􏶶􏶰􏶸􏶮 (22) (􏶼􏶰􏶲􏶰􏶴 􏶷􏶼􏶬􏶴􏶬􏶶􏶮􏶱􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬). 
The first of these areas was budget support (22) (nine audited transactions).
Г􏶷􏶼􏶬􏷃􏶰􏶱 􏶷􏶴􏷅􏶰􏶴 􏶻􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶼􏶶􏷄􏶿􏶬 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶳􏶵􏶬 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 23. 
Annual activity report and other governance arrangements 23.
(20) З􏶮 􏶸􏶷-􏷀􏶮􏶯􏶵􏶷 􏶷􏶴 0,1 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶱􏶬 􏶸􏷄􏶱􏶵􏶴􏶮 􏶷􏶴 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (1 􏶳􏶯􏷄􏷅􏶮􏶹) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶮􏷀􏶮 􏶰 􏶼􏶷􏶸􏷄􏶳􏶱􏶮􏶯􏶮 􏶿􏶶􏶰􏷃􏶵􏶮, 􏶮 􏶻􏶮 2,5 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶱􏶬 􏶸􏷄􏶱􏶵􏶴􏶮 (11 􏶳􏶯􏷄􏷅􏶮я) 􏶿􏶶􏶰􏷃􏶵􏶮􏶴􏶮 􏶰 􏶼􏶷􏶸􏷄􏶳􏶱􏶮􏶴􏶮 􏶷􏶴 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰. (21) Т􏶰􏶻􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 1,7 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶱􏶬 􏶸􏷄􏶱􏶵􏶴􏶮 􏶷􏶴 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
(20) For less than 0,1 percentage point of the error rate (1 case) the Commission committed the error itself and for 2,5 percentage points (11 cases) the error was made by the beneficiaries. (21) Contributing1,7percentagepointtotheestimatedleveloferror. (22) BudgetsupportpaymentsfinancedbytheEDFsin2018amountedto796millioneuros.
C 340/286 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/286 Official Journal of the European Union 8.10.2019 EN 26.
28. П􏶶􏶰􏶻 2018 􏶿. 
2018 RER study 28.
З􏶮 􏶴􏶶􏶰􏶴􏶮 􏶸􏶷􏶶􏶰􏶼􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 􏶸􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰􏶴􏶷 􏶰 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏶯􏶷, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 􏶸􏶷􏶼 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 2 %, 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱 􏶷􏶴 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (24). 
For the third year in a row, the study estimated the RER to be below the 2 % materiality threshold set by the Commission (24).
К􏶮􏶵􏶴􏶷 􏶬 􏶲 􏶸􏶶􏶰􏶼􏶬􏷃􏶱􏶬 􏶿􏶷􏶼􏶬􏶱􏶬, С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶷􏶿􏶶􏶮􏶱􏶬􏷅􏶰􏶱􏶬я, 􏶵􏶮􏶴􏶷 􏶱􏶮􏶸􏶶􏶬􏷀􏶰􏶶 􏶸􏶶􏶰􏶵􏶮􏶯􏶰􏶱􏶷 􏷀􏶮􏶯􏶵􏶬я􏶴 􏶾􏶶􏶷􏶹 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 􏶱􏶮 􏷀я􏶳􏶴􏶷 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 (25), 􏶱􏶰􏶸􏶺􏶯􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬􏶴􏶰 􏶻􏶮 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 􏶬 􏶸􏶷􏶵􏶮􏶱􏶬􏶴􏶰 􏶻􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏶸􏶶􏶰􏶼􏶯􏶷􏶽􏶰􏶱􏶬я (26), 􏶵􏶮􏶵􏶴􏶷 􏶬 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰 (27). 
As in previous years, we have identified limitations, such as the very few on-the-spot checks performed on transactions (25), the incomplete checks on public procurement procedures and calls for proposals (26), and the estimation of errors (27).
(23) ЕФР􏶬􏶷􏶾􏷆􏶬я􏶴􏶾ю􏶼􏶽􏶰􏶴􏶱􏶮ЕС. 
(23) EDFsandtheEUgeneralbudget.
(24) 2016 􏶿.: 1,7 %, 2017 􏶿.: 1,18 %, 􏶬 2018 􏶿.: 0,85 %. 
(24) 2016:1,7%;2017:1,18%and2018:0,85%.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/287 BG 34. 
8.10.2019 Official Journal of the European Union C 340/287 EN 34.
К􏶮􏶴􏶷 􏶳􏶰 􏶬􏷀􏶮􏶴 􏶸􏶶􏶰􏶼􏶲􏶬􏶼 􏶷􏶿􏶶􏶮􏶱􏶬􏷅􏶰􏶱􏶬я􏶴􏶮 􏶱􏶮 􏶸􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰􏶴􏶷 􏶻􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶰􏶻 2018 􏶿. (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶬 29—32) 􏶬 􏶲 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶬􏶴􏶰 􏶿􏶷􏶼􏶬􏶱􏶬 (28), 􏶱я􏷀􏶮 􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶷 􏶷􏶳􏶱􏶷􏶲􏶮􏶱􏶬я 􏶻􏶮 􏷀􏶮􏶯􏶵􏶬я􏶴 􏶷􏶾􏷇􏶲􏶮􏶴 􏶱􏶮 􏶸􏶺􏶶􏶲􏶮􏶴􏶮 􏶶􏶰􏶻􏶰􏶶􏶲􏶮. 
Considering the limitations of the RER study in 2018 (see paragraphs 29-32) and in previous years, (28) the narrow scope of the first reservation is not sufficiently justified.
35. 
35.
ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶷􏶭􏶰􏶱я􏶲􏶮 􏶷􏶾􏷆􏶬я 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮, 􏶬􏶻􏶯􏶷􏶽􏶰􏶱􏶬 􏶱􏶮 􏶶􏶬􏶳􏶵 􏶸􏶶􏶬 􏶸􏶶􏶬􏶵􏶯ю􏷅􏶲􏶮􏶱􏶰􏶴􏶷, 􏶱􏶮 49,8 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷 (29). 
DG DEVCO estimated the overall amount at risk at closure to be 49,8 million euros (29). Based on the RER study, this estimate is 29 % down on the previous year.
36. 
36.
ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶷􏶭􏶰􏶱я􏶲􏶮 􏶷􏶾􏷆􏶬я 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮, 􏶬􏶻􏶯􏶷􏶽􏶰􏶱􏶬 􏶱􏶮 􏶶􏶬􏶳􏶵 􏶸􏶶􏶬 􏶸􏶯􏶮􏷆􏶮􏶱􏶰, 􏶱􏶮 64,7 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷 (30) (1 % 􏶷􏶴 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶻􏶮 2018 􏶿.). 
DG DEVCO estimated the overall amount at risk at payment to be 64,7 million euros (30) (1 % of 2018 expenditure).
Г􏶰􏶱􏶰􏶶􏶮􏶯􏶱􏶮􏶴􏶮 􏶼􏶬􏶶􏶰􏶵􏶭􏶬я 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮, 􏷅􏶰 14,9 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷 􏶷􏶴 􏶴􏶮􏶻􏶬 􏶳􏷄􏷀􏶮 (23 %) 􏷆􏶰 􏶾􏶺􏶼􏶮􏶴 􏶵􏶷􏶶􏶬􏶿􏶬􏶶􏶮􏶱􏶬 􏶸􏶶􏶬 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶬􏶴􏶰 􏶷􏶴 􏶱􏶰я 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬 􏶸􏶶􏶰􏶻 􏶳􏶯􏶰􏶼􏶲􏶮􏷆􏶬􏶴􏶰 􏶿􏶷􏶼􏶬􏶱􏶬 (31). 
Of this amount, it estimates that 14,9 million euros (23 %) will be corrected by its checks in subsequent years (31).
(29) В􏶽.􏶿􏶷􏶼􏶬􏷃􏶱􏶬я􏶷􏶴􏷅􏶰􏶴􏶻􏶮􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮􏶱􏶮ГД„М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷􏶬􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“􏶻􏶮2018􏶿.,􏶳􏶴􏶶.69. 
(28) SeetheECA’sannualreport2017ontheEDFs,paragraphs34-38. (29) SeeDGDEVCO’s2018annualactivityreport,p.69.
(31) В􏶽.􏶿􏶷􏶼􏶬􏷃􏶱􏶬я􏶷􏶴􏷅􏶰􏶴􏶻􏶮􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮􏶱􏶮ГД„М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷􏶬􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“􏶻􏶮2018􏶿.,􏶳􏶴􏶶.69. 
(31) SeeDGDEVCO’s2018annualactivityreport,p.69.
C 340/288 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG 37. 
C 340/288 Official Journal of the European Union 8.10.2019 EN 37.
Щ􏶷 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я 􏶼􏶷 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶵􏶷􏶶􏶰􏶵􏶴􏶬􏶲􏶱􏶬я 􏶵􏶮􏶸􏶮􏶭􏶬􏶴􏶰􏶴 􏶻􏶮 2018 􏶿., С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶰 􏶷􏶴􏶵􏶶􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 (32). 
As far as the calculation of corrective capacity for 2018 is concerned, we did not identify any errors in our sample (32).
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 38. 
Conclusion and recommendations Conclusion 38.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 40. 
Recommendations 40.
(33), 􏶵􏶮􏶴􏶷 ГД „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶰 􏶬􏶻􏶸􏶺􏶯􏶱􏶬􏶯􏶮 (34) 􏶬􏶻􏶭я􏶯􏶷 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 2, 3, 4 􏶬 6, 􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5 􏶰 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶸􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬я. 
Annex III shows the findings of our follow-up review of the six recommendations we made in our 2015 annual report (33), of which DG DEVCO had implemented (34) recommendations 2, 3, 4 and 6 in full and recommendation 5 in most respects.
(32) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶴􏶰􏶳􏶴􏶲􏶮 12 􏶱􏶮􏶶􏶰􏶽􏶼􏶮􏶱􏶬я 􏶻􏶮 􏶳􏶺􏶾􏶬􏶶􏶮􏶱􏶰 􏶱􏶮 􏶲􏶻􏶰􏷀􏶮􏶱􏶬я, 􏶵􏶷􏶬􏶴􏶷 􏶲􏶺􏶻􏶯􏶬􏶻􏶮􏶴 􏶱􏶮 10,5 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷, 􏶬􏶯􏶬 58 % 􏶷􏶴 􏶭я􏶯􏶮􏶴􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я (18,2 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷). (33) Т􏶮􏶻􏶬􏶿􏶷􏶼􏶬􏶱􏶮С􏷀􏶰􏶴􏶱􏶮􏶴􏶮􏶸􏶮􏶯􏶮􏶴􏶮􏶬􏶻􏶾􏶶􏶮􏶼􏶮􏶸􏶶􏶷􏶳􏶯􏶰􏶼􏶬􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷􏶱􏶮􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬􏶴􏶰􏶷􏶴2015􏶿.,􏶴􏶺􏶹􏶵􏶮􏶴􏶷􏶸􏶷􏶸􏶶􏶮􏶲􏶬􏶯􏶷􏶾􏶬􏶳􏶯􏶰􏶼􏶲􏶮􏶯􏶷􏶼􏶮􏶰􏶬􏶻􏷀􏶬􏶱􏶮􏶯􏶷􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶷 􏶲􏶶􏶰􏷀􏶰, 􏶻􏶮 􏶼􏶮 􏷀􏶷􏶽􏶰 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶬 􏶴􏶰􏶻􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬. 
(32) Wetested12recoveryordersamountingto10,5millioneuros,thatis58%ofthetotalpopulation(18,2millioneuros). (33) We chose our 2015 report for this year’s follow-up exercise as, typically, enough time should have elapsed for the Commission to have implemented our recommendations.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/289 BG Г􏶯􏶮􏶲􏶮 III — И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 42. 
8.10.2019 Official Journal of the European Union C 340/289 EN Chapter III — Performance 42.
ПО ОСНОВНИ РЕГИОНИ П􏶯􏶮􏷆􏶮􏶱􏶬я 􏶸􏶷 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 – А􏶫􏶶􏶬􏶵􏶮 И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: Д􏶮􏶱􏶱􏶬 􏶱􏶮 􏶵􏶮􏶶􏶴􏶮􏶴􏶮 􏶷􏶴 ©OpenStreetMap 􏶳 􏶯􏶬􏶭􏶰􏶱􏶻 􏶱􏶮 Creative Commons Attribution-ShareAlike 2.0 (CC BY-SA) 􏶬 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮, 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶵􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶿􏶷􏶼􏶬􏷃􏶱􏶬 􏶷􏶴􏷅􏶰􏶴􏶬 􏶻􏶮 2018 􏶿. 􏶱􏶮 О􏶳􏷀􏶬я, Д􏶰􏶲􏶰􏶴􏶬я, Д􏶰􏶳􏶰􏶴􏶬я 􏶬 Е􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴􏶬я ЕФР. 
C 340/292 Official Journal of the European Union 8.10.2019 EN European Development Fund Payments — Caribbean and Pacific Source: 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 accounts of the 8th, 9th, 10th and 11th EDFs.
Г􏶷􏶼􏶬􏷃􏶰􏶱 􏶷􏶴􏷅􏶰􏶴 􏶻􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶼􏶶􏷄􏶿􏶬 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶳􏶵􏶬 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬 27. 
Annual Activity Report and other governance arrangements 27.
ISSN 1977-0855 (􏶰􏶯􏶰􏶵􏶴􏶶􏶷􏶱􏶱􏶷 􏶬􏶻􏶼􏶮􏶱􏶬􏶰) ISSN 1830-365X (􏶸􏶰􏷅􏶮􏶴􏶱􏶷 􏶬􏶻􏶼􏶮􏶱􏶬􏶰) Служба за публикации на Европейския съюз L-2985 Люксембург ЛЮКСЕМБУРГ BG 
ISSN 1977-091X (electronic edition) ISSN 1725-2423 (paper edition) Publications Office of the European Union L-2985 Luxembourg LUXEMBOURG EN
ГÀì ì ìÀ¬ аì* Годишен доклад относно изпълнението на бюджета за финансовата 2006 година, придружен от отговорите на институциите BG | 2006 *ììììа ìì À ììа ì 
Annual Report* Annual Report on the implementation of the budget concerning the financial year 2006, together with the institutions’ replies EN | 2006 *Provisional edition
ПРЕДГОВОР 1. 
FOREWORD 1.
Сметната палата, независимият външен одитор на Европейския съюз, всяка година публикува Годишен доклад относно изпълнението на бюджета. 
The Court of Auditors, the independent external auditor of the European Union, publishes each year an Annual Report on the implementation of the budget.
Този годишен доклад е елемент от процедурата по освобождаване от отговорност по отношение на изпълнението на бюджета, с която завършва годишната бюджетна процедура. 
This Annual Report is a component of the discharge procedure which brings the annual budgetary process to an end. 2.
2.Съгласночлен274отДоговоразаЕОКомисиятаполучавакомпетенциитеи задължението за отчетност при изпълнение на бюджета в съответствие с разпоредбите на регламентите(1) и вземайки предвид принципите на добро финансово управление. 
Article 274 of the EC Treaty assigns to the Commission the competence and accountability for implementation of the budget, in conformity with the provisions of the regulations(1) and having regard to the principles of sound financial management.
Държавите-членки сътрудничат на Комисията, за да гарантират, че бюджетните кредити се използват в съответствие с принципите на добро финансово управление. 
Member States cooperate with the Commission to ensure that appropriations are used in accordance with the principles of sound financial management.
Разходите на Общността се контролират на различни нива в рамките на Комисията и от администрациите на държавите-членки и страните бенефициенти. 
Community expenditure is subject to various levels of control within the Commission and by Member State and beneficiary State administrations.
Ролята на Палатата е да оцени финансовото управление в системата като цяло и по този начин да допринесе за подобряване на начина на управление на бюджета на Европейския съюз. 
The role of the Court is to assess financial management in the system as a whole, and in so doing to contribute to improvements in the way the European Union budget is managed.
3.ДоговорътзаЕОизискваПалататадапредоставинаЕвропейскияпарламентинаСъвета становище, гарантиращо точността и достоверността на годишните отчети на Европейските общности, изготвени от и под отговорността на Комисията, както и законността и правомерността на свързаните с тях операции. 
3. The Court is required by the EC Treaty to provide the European Parliament and the Council with a statement of assurance on the reliability of the annual accounts of the European Communities prepared by, and under the responsibility of, the Commission, and on the legality and regularity of the underlying transactions.
Това становище, основано на специфични оценки за всяка главна област от дейностите на Общността, представлява основната част от годишния доклад на Палатата относно изпълнението на бюджета. 
This statement, which is based on specific assessments for each major area of Community activity, forms the central part of the Court’s Annual Report on the implementation of the budget.
Освен годишните доклади, Палатата публикува и специални доклади на определени теми и предоставя становища относно предложения за законодателство на ЕС от финансово естество. 
In addition to the Annual Reports, the Court publishes Special Reports on specific subjects, and presents Opinions on proposals for EU legislation of a financial nature.
Тези доклади и становища се публикуват в Oфициален вестник на Европейския съюз и на интернет сайта на Палатата www.eca.europa.eu. 
These reports and opinions are published in the Official Journal of the European Union, and on the Court’s website www.eca.europa.eu.
Приложение II на този доклад съдържа списък с докладите и становищата, приети от Палатата от 2002 г. насам. 
Annex II of this report contains a list of the reports and opinions adopted by the Court since 2002.
Финансовите отчети на Палатата за годината, приключила на 31 декември 2006 г., заедно с външния одиторски доклад, се публикуват в Oфициален вестник на Европейския съюз. 
The financial statements of the Court for the year ended 31 December 2006, together with the external auditor’s report, are published in the Official Journal of the European Union.
Този доклад удостоверява дали финансовите отчети дават вярна и точна представа за финансовото състояние и резултати и информира за административните и отчетни процедури, за разумното финансово управление и за системата за вътрешен контрол. 
That report certifies whether the financial statements show a true and fair view of the financial position and results, and reports on the administrative and accounting procedures, the soundness of financial management and the internal control system.