natgillin/translations-raw huggingface dataset:
С􏶴􏶶􏶮􏶱􏶬􏶭􏶮 7 9 35 55 111 121 135 159 179 187 197 205 Г􏶯􏶮􏶲􏶮 1 — Г􏶯􏶮􏶲􏶮 2 — Г􏶯􏶮􏶲􏶮 3 — Г􏶯􏶮􏶲􏶮 4 — Г􏶯􏶮􏶲􏶮 5 — Г􏶯􏶮􏶲􏶮 6 — Г􏶯􏶮􏶲􏶮 7 — Г􏶯􏶮􏶲􏶮 8 — Г􏶯􏶮􏶲􏶮 9 — Г􏶯􏶮􏶲􏶮 10 — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮􏶬􏶱􏶳􏶴􏶬􏶴􏷄􏶭􏶬􏶬􏶴􏶰 ..................................................................................... 
Page 7 9 35 55 111 121 135 159 179 187 197 205 Chapter 1 — Chapter2 — Chapter 3 — Chapter4 — Chapter 5 — Chapter6 — Chapter7 — Chapter8 — Chapter9 — Chapter 10 — Institutions’Replies...............................................................................................
Д􏶰􏶵􏶯􏶮􏶶􏶮􏶭􏶬я􏶻􏶮􏶼􏶷􏶳􏶴􏶷􏶲􏶰􏶶􏶱􏶷􏶳􏶴􏶬􏶳􏶺􏶸􏶺􏶴􏶳􏶴􏶲􏶮􏷆􏶮􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я ...................................... 
Budgetaryandfinancialmanagement........................................................
П􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰􏶱􏶮􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶳􏶺􏶳􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮􏶷􏶴􏶾ю􏶼􏶽􏶰􏶴􏶮􏶱􏶮ЕС ...................................... 
GettingresultsfromtheEUbudget....................................................... ...
П􏶶􏶬􏷇􏶷􏶼􏶬 ................................................................................. 
Revenue..................................................................................
К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴􏶻􏶮􏶶􏶮􏶳􏶴􏶰􏶽􏶬􏶶􏶮􏶾􏶷􏶴􏶱􏶬􏷀􏶰􏶳􏶴􏶮 ............................................ 
Competitivenessforgrowthandjobs........................................................
С􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴􏶬􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶴􏶲􏶷 .................................................................. 
GlobalEurope.............................................................................
Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮Е􏶲􏶶􏶷􏶸􏶮 .......................................................................... 
Administration .............................................................................
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/7 BG О􏶾􏷆􏶷 􏶲􏶺􏶲􏶰􏶼􏶰􏶱􏶬􏶰 0.1. 
8.10.2019 Official Journal of the European Union C 340/7 EN General Introduction 0.1.
Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 (ЕСП) 􏶰 􏶬􏶱􏶳􏶴􏶬􏶴􏷄􏶭􏶬я (1) 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 (ЕС) 􏶬 􏶬􏶻􏶸􏶺􏶯􏶱я􏶲􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я􏶴􏶮 􏶱􏶮 􏶲􏶺􏶱􏷃􏶰􏶱 􏶷􏶼􏶬􏶴􏶷􏶶 􏶱􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶴􏶰 􏶱􏶮 ЕС (2). 
The European Court of Auditors (ECA) is an institution (1) of the European Union (EU) and the external auditor of the EU’s finances (2).
Н􏶮 􏷄􏶰􏶾􏶳􏶮􏶹􏶴􏶮 􏶱􏶮 ЕСП 􏶰 􏶸􏷄􏶾􏶯􏶬􏶵􏷄􏶲􏶮􏶱 􏶶􏶰􏷅􏶱􏶬􏶵 􏶱􏶮 􏶴􏶰􏶶􏷀􏶬􏶱􏶬􏶴􏶰 􏶳 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬я 􏶬 􏶸􏶷я􏶳􏶱􏶰􏶱􏶬я 􏶱􏶮 􏶱􏶮􏶹-􏷅􏶰􏶳􏶴􏶷 􏶳􏶶􏶰􏷆􏶮􏶱􏶮􏶴􏶮 􏶳􏶸􏶰􏶭􏶬􏶮􏶯􏶬􏶻􏶬􏶶􏶮􏶱􏶮 􏶴􏶰􏶶􏷀􏶬􏶱􏶷􏶯􏶷􏶿􏶬я (5). 
On our website, we have published a glossary with definitions and explanations of most of these specific terms (5).
(1) ЕСП 􏶰 􏶳􏶺􏶻􏶼􏶮􏶼􏶰􏶱􏶮 􏶵􏶮􏶴􏶷 􏶬􏶱􏶳􏶴􏶬􏶴􏷄􏶭􏶬я 􏶸􏶷 􏶳􏶬􏶯􏶮􏶴􏶮 􏶱􏶮 􏷅􏶯. 13 􏶷􏶴 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 􏶻􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻, 􏶬􏶻􏶲􏶰􏶳􏶴􏶰􏶱 􏶳􏶺􏷆􏶷 􏶬 􏶵􏶮􏶴􏶷 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 􏶷􏶴 М􏶮􏶮􏶳􏶴􏶶􏶬􏷇􏶴 (ОВ C 191, 29.7.1992 􏶿., 􏶳􏶴􏶶. 
(1) The ECA was established as an institution by Article 13 of the Treaty on European Union, also known as the Maastricht Treaty (OJ C 191, 29.7.1992, p.
1). Тя 􏶷􏶾􏶮􏷅􏶰 􏶸􏶺􏶶􏶲􏶷􏶱􏶮􏷅􏶮􏶯􏶱􏶷 􏶰 􏶳􏶺􏶻􏶼􏶮􏶼􏶰􏶱􏶮 􏶳 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 􏶷􏶴 Б􏶶ю􏶵􏶳􏶰􏶯 􏶷􏶴 1977?􏶿. 􏶵􏶮􏶴􏶷 􏶱􏶷􏶲 􏶷􏶶􏶿􏶮􏶱 􏶱􏶮 О􏶾􏷆􏶱􏶷􏶳􏶴􏶴􏶮, 􏶵􏶷􏶹􏶴􏶷 􏶼􏶮 􏶸􏶷􏶰􏷀􏶰 􏶫􏷄􏶱􏶵􏶭􏶬я􏶴􏶮 􏶲􏶺􏶱􏷃􏶰􏶱 􏶷􏶼􏶬􏶴 (ОВ L 359, 31.12.1977 􏶿., 􏶳􏶴􏶶. 
1). However, it was first established by the Treaty of Brussels in 1977, as the new Community body responsible for the external audit function (OJ L 359, 31.12.1977, p.
1). (2) В􏶽. 􏷅􏶯􏶰􏶱􏶷􏶲􏶰 285 􏶼􏶷 287 􏶷􏶴 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 􏶻􏶮 􏶫􏷄􏶱􏶵􏶭􏶬􏶷􏶱􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 (ДФЕС) (ОВ C 326, 26.10.2012 􏶿., 􏶳􏶴􏶶. 
1). (2) Articles 285 to 287 of the Treaty on the Functioning of the European Union (TFEU) (OJ C 326, 26.10.2012, p.
47). 
47).
(3) П􏷄􏶾􏶯􏶬􏶵􏷄􏶲􏶮􏶱􏶬 􏶱􏶮 􏷄􏶰􏶾􏶳􏶮􏶹􏶴􏶮 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮: www.eca.europa.eu (4) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶰 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮 􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶮 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶸􏶷 􏶫􏷄􏶱􏶵􏶭􏶬я 6 („К􏶷􏷀􏶸􏶰􏶱􏶳􏶮􏶭􏶬􏶬“) 􏶬 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶬􏶻􏶲􏶺􏶱 МФР. 
(3) Available on our website: www.eca.europa.eu (4) We do not provide a specific assessment for spending under heading 6 (‘Compensations’) or for expenditure outside the MFF.
И􏶻􏶿􏶷􏶴􏶲􏶰􏶱􏶬я􏶴 􏶷􏶴 􏶱􏶰я 􏶮􏶱􏶮􏶯􏶬􏶻 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я 3 („С􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴 􏶬 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶴􏶲􏶷“) 􏶬 􏶫􏷄􏶱􏶵􏶭􏶬я 4 („Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“), 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶷 􏶲 􏶿􏶯􏶮􏶲􏶬 8 􏶬 9, 􏶱􏶰 􏶲􏶵􏶯ю􏷅􏶲􏶮 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
Our analysis of heading 3 (‘Security and citizenship’) and heading 4 (‘Global Europe’), in chapters 8 and 9 respectively, does not include an estimated level of error.
(5) https://www.eca.europa.eu/Lists/ECADocuments/GLOSSARY_AR_2018/GLOSSARY_AR_2018_BG.pdf 
(5) https://www.eca.europa.eu/Lists/ECADocuments/GLOSSARY_AR_2018/GLOSSARY_AR_2018_EN.pdf
С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶱􏶮􏶼􏶰􏶽􏶼􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 II. 
Opinion on the reliability of the accounts II.
С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶻􏶮􏶵􏶷􏶱􏶷􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶸􏶶􏶬􏷇􏶷􏶼􏶬􏶴􏶰 III. 
Opinion on the legality and regularity of revenue III.
С􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶳 􏶶􏶰􏶻􏶰􏶶􏶲􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶻􏶮􏶵􏶷􏶱􏶷􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 IV. 
Qualified opinion on the legality and regularity of expenditure IV.
V. С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶬 􏶳􏶲􏶷я 􏶷􏶼􏶬􏶴 􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷀􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶬􏶴􏶰 􏶷􏶼􏶬􏶴􏶱􏶬 􏶳􏶴􏶮􏶱􏶼􏶮􏶶􏶴􏶬 􏶬 􏶰􏶴􏶬􏷅􏶱􏶬􏶴􏶰 􏶵􏶷􏶼􏶰􏶵􏶳􏶬 􏶱􏶮 М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶮􏶴􏶮 􏶫􏶰􏶼􏶰􏶶􏶮􏶭􏶬я 􏶱􏶮 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶬􏶴􏶰􏶯􏶬􏶴􏶰 (IFAC) 􏶬 􏷀􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶬􏶴􏶰 􏶳􏶴􏶮􏶱􏶼􏶮􏶶􏶴􏶬 􏶱􏶮 ИНТОСАЙ (МСВОИ). 
V. We have conducted our audit in accordance with the IFAC International Standards on Auditing (ISAs) and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions (ISSAIs).
(1) К􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬 􏶷􏶴􏷅􏶰􏶴􏶬 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶰􏶱 􏶾􏶮􏶯􏶮􏶱􏶳, 􏶷􏶴􏷅􏶰􏶴 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴, 􏶷􏶴􏷅􏶰􏶴 􏶻􏶮 􏶸􏶮􏶶􏶬􏷅􏶱􏶬􏶴􏶰 􏶸􏶷􏶴􏶷􏶭􏶬, 􏶷􏶴􏷅􏶰􏶴 􏶻􏶮 􏶸􏶶􏶷􏷀􏶰􏶱􏶬􏶴􏶰 􏶲 􏶱􏶰􏶴􏶱􏶬􏶴􏶰 􏶮􏶵􏶴􏶬􏶲􏶬, 􏶷􏶾􏶷􏶾􏷆􏶰􏶱􏶬􏶰 􏶱􏶮 􏶷􏶳􏶱􏶷􏶲􏶱􏶬􏶴􏶰 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶱􏶬 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶬 􏶬 􏶼􏶶􏷄􏶿􏶬 􏶷􏶾я􏶳􏶱􏶬􏶴􏶰􏶯􏶱􏶬 􏶾􏶰􏶯􏶰􏶽􏶵􏶬 (􏶲􏶵􏶯ю􏷅􏶬􏶴􏶰􏶯􏶱􏶷 􏶷􏶴􏷅􏶬􏶴􏶮􏶱􏶰 􏶸􏶷 􏶳􏶰􏶵􏶴􏶷􏶶􏶬). (2) О􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶳􏶺􏷆􏶷 􏶬 􏶶􏶮􏶻я􏶳􏶱􏶬􏶴􏶰􏶯􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я. 
(1) The consolidated financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets, and a summary of significant accounting policies and other explanatory notes (including segment reporting). (2) The budgetary implementation reports also comprise explanatory notes.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/11 BG О􏶳􏶱􏶷􏶲􏶮􏶱􏶬􏶰 􏶻􏶮 􏶬􏶻􏶶􏶮􏶻я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶳 􏶶􏶰􏶻􏶰􏶶􏶲􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶻􏶮􏶵􏶷􏶱􏶷􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 VI. 
8.10.2019 Official Journal of the European Union C 340/11 EN Basis for qualified opinion on the legality and regularity of expenditure VI.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬, 􏷅􏶰 􏶲􏶬􏶳􏶷􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶱􏶮 􏶾􏶮􏶻􏶮􏶴􏶮 􏶱􏶮 􏶲􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶰 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶴 􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏶳􏶯􏶷􏶽􏶱􏶬 􏶸􏶶􏶮􏶲􏶬􏶯􏶮) (3), 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬. 
In 2018 we found that high-risk expenditure (mainly spending on a reimbursement basis, which is subject to complex rules) (3) is materially affected by error.
Н􏶬􏶳􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶰 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶴 􏶿􏶯􏶮􏶲􏶱􏶷 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶸􏶶􏶮􏶲􏶮 􏶻􏶮 􏶸􏶷􏶯􏷄􏷅􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶰 􏶬 􏶳􏶰 􏶸􏶷􏶼􏷅􏶬􏶱я􏶲􏶮􏶴 􏶱􏶮 􏶷􏶸􏶶􏶷􏶳􏶴􏶰􏶱􏶬/􏶸􏶷-􏷀􏶮􏶯􏶵􏶷 􏶳􏶯􏶷􏶽􏶱􏶬 􏶸􏶶􏶮􏶲􏶬􏶯􏶮, 􏶱􏶰 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (4). 
Low-risk expenditure, which is mainly made on an entitlement basis and subject to simplified/less complex rules is not affected by a material level of error (4).
VIII. 
VIII.
IX. 
IX.
XI. 
XI.
XIII. 
XIII.
(3) Т􏶰􏶻􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶲􏶺􏶻􏶯􏶬􏶻􏶮􏶴 􏶱􏶮 61,0 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷. 
(3) This amounted to 61,0 billion euros.
(5) EUCO XT 20013/19 – Р􏶰􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺􏶲􏶰􏶴, 􏶲􏶻􏶰􏶴􏶷 􏶲 􏶳􏶺􏶿􏶯􏶮􏶳􏶬􏶰 􏶳 О􏶾􏶰􏶼􏶬􏶱􏶰􏶱􏶷􏶴􏶷 􏶵􏶶􏶮􏶯􏶳􏶴􏶲􏶷 􏶻􏶮 􏷄􏶼􏶺􏶯􏶽􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶶􏶷􏶵􏶮 􏶻􏶮 􏶷􏶴􏶴􏶰􏶿􏶯я􏶱􏶰, 􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏷅􏶯. 50, 􏶴􏶷􏷅􏶵􏶮 3 􏶷􏶴 Д􏶷􏶿􏶷􏶲􏶷􏶶􏶮 􏶻􏶮 ЕС. (6) В􏶽. 
(5) EUCO XT 20013/19 – European Council Decision taken in agreement with the United Kingdom extending the period under Article 50(3)TEU. (6) See International Public Sector Accounting Standard (IPSAS) 14 Events after the Reporting Date.
(7) В􏶽. 
(7) See IPSAS 39 — Employee benefits.
C 340/12 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/12 Official Journal of the European Union 8.10.2019 EN XIV.
XV. 
XV.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶬 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶻􏶱􏶮􏷅􏶬􏷀􏶬􏶴􏶰 􏶵􏶶􏶮􏶹􏶱􏶷􏶿􏶷􏶼􏶬􏷃􏶱􏶬 􏶶􏶮􏶻􏷅􏶰􏶴􏶬, 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱􏶬 􏶲 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 XVI. 
We assessed significant year-end estimates presented in the accounts XVI.
Т􏶰􏶻􏶬 􏶳􏷄􏷀􏶬 􏶳􏶮 􏶷􏶴􏶶􏶮􏶻􏶰􏶱􏶬 􏶵􏶮􏶴􏶷 􏶱􏶮􏷅􏶬􏶳􏶯􏶰􏶱􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (8). 
These amounts were recorded as accrued expenses (8).
XVIII. 
XVIII.
Д􏶶􏷄􏶿􏶬 􏶲􏶺􏶸􏶶􏶷􏶳􏶬 О􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 􏶱􏶮 􏶶􏶺􏶵􏶷􏶲􏶷􏶼􏶳􏶴􏶲􏶷􏶴􏶷 XX. 
Other matters Responsibilities of management XX.
XXI. 
XXI.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶷􏶳􏶬 􏶵􏶶􏶮􏶹􏶱􏶮􏶴􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶻􏶮􏶵􏶷􏶱􏶷􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶱􏶮 ЕС (􏷅􏶯􏶰􏶱 317 􏶷􏶴 ДФЕС). (8) Т􏶰 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶱􏶮􏷅􏶬􏶳􏶯􏶰􏶱􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 62,9 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 􏶲 􏶸􏶮􏶳􏶬􏶲􏶬􏶴􏶰 􏶱􏶮 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶱􏶬я 􏶾􏶮􏶯􏶮􏶱􏶳 􏶬 36,9 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 􏶲 􏶮􏶵􏶴􏶬􏶲􏶬􏶴􏶰 􏶱􏶮 􏶾􏶮􏶯􏶮􏶱􏶳􏶮, 􏶵􏶷􏶬􏶴􏶷 􏶱􏶮􏷀􏶮􏶯я􏶲􏶮􏶴 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶮􏶲􏶮􏶱􏶳􏶷􏶲􏶷􏶴􏶷 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰. 
The Commission is ultimately responsible for the legality and regularity of the transactions underlying the EU’s accounts (Article 317 of the TFEU). (8) These comprise accrued charges of 62,9 billion euros on the liabilities side of the balance sheet and, on the assets side, 36,9 billion euros reducing the value of pre-financing.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/13 BG XXII. 
8.10.2019 Official Journal of the European Union C 340/13 EN XXII.
XXIII. 
XXIII.
XXIV. 
XXIV.
XXVI. 
XXVI.
XXVII. 
XXVII.
XXVIII. 
XXVIII.
XXIX. 
XXIX.
XXX. 
XXX.
Klaus-Heiner LEHNE П􏶶􏶰􏶼􏶳􏶰􏶼􏶮􏶴􏶰􏶯 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 12, rue Alcide De Gasperi, Luxembourg, Л􏷂КСЕМБУРГ 
18 July 2019 Klaus-Heiner LEHNE President European Court of Auditors 12, rue Alcide De Gasperi, Luxembourg, LUXEMBOURG
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/15 BG В􏶺􏶲􏶰􏶼􏶰􏶱􏶬􏶰 Р􏶷􏶯я 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 1.1. 
8.10.2019 Official Journal of the European Union C 340/15 EN Introduction The role of the European Court of Auditors 1.1.
В 􏶸􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶶􏶮􏶻􏷇􏶷􏶼􏶱􏶬 􏶷􏶾􏶯􏶮􏶳􏶴􏶬 􏶱􏶮 ЕС (10) 􏶱􏶮􏷃􏶮􏶴􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴 􏶲􏶺􏶲 􏶲􏶶􏶺􏶻􏶵􏶮 􏶳 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶶􏶮􏶻􏶿􏶯􏶰􏶽􏶼􏶮 􏶳􏶺􏷆􏶷 􏶬􏶵􏶷􏶱􏶷􏷀􏶬􏷅􏶱􏶷􏶳􏶴􏶴􏶮, 􏶰􏶫􏶬􏶵􏶮􏶳􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶰􏶫􏶰􏶵􏶴􏶬􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰. 
In most EU spending areas (10), the work we do for the annual report also addresses the economy, efficiency and effectiveness of spending.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶶􏶮􏶻􏶯􏶬􏷅􏶱􏶬 􏶮􏶳􏶸􏶰􏶵􏶴􏶬 􏶱􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮, 􏶲􏶺􏶲􏶰􏶼􏶰􏶱􏶬 􏶳 􏶭􏶰􏶯 􏶼􏶮 􏶿􏶮􏶶􏶮􏶱􏶴􏶬􏶶􏶮􏶴, 􏷅􏶰 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮 􏶱􏶮 ЕС 􏶳􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶲􏶮􏶴 􏶭􏶰􏶯􏶰􏶳􏶺􏶷􏶾􏶶􏶮􏶻􏶱􏶷 (11). 
We report on different aspects of the system put in place by the Commission to ensure that EU funds are well spent (11).
И􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶬􏶴􏶰 􏶷􏶴 ЕС 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶳􏶮 􏶲􏶮􏶽􏶰􏶱 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴 􏶻􏶮 􏶸􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰 􏶱􏶮 􏶭􏶰􏶯􏶬􏶴􏶰 􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶬􏶴􏶰 1.4. 
EU spending is a significant tool for achieving policy objectives 1.4.
П􏶶􏶰􏶻 2018 􏶿. 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 ЕС 􏶲􏶺􏶻􏶯􏶬􏶻􏶮􏶴 􏶱􏶮 156,7 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 (12), 􏶵􏶷􏶰􏶴􏶷 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶮 􏶱􏶮 2,2 % 􏶷􏶴 􏶷􏶾􏷆􏶬я 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 􏶳􏶰􏶵􏶴􏶷􏶶 „Д􏶺􏶶􏶽􏶮􏶲􏶱􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰“ 􏶱􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶱􏶮 ЕС 􏶬 1,0 % 􏶷􏶴 􏶾􏶶􏷄􏶴􏶱􏶬я 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶰􏶱 􏶼􏶷􏷇􏶷􏶼 􏶱􏶮 ЕС (􏶲􏶽. 􏶵􏶮􏶶􏶰 1.1). 
In 2018, EU spending amounted to 156,7 billion euros (12), representing 2,2 % of EU Member States’ total general government spending and 1,0 % of EU gross national income (see Box 1.1).
(9) В􏶽. 
(9) See glossary: sound financial management.
8.10.2019 􏶿. BG О􏶼􏶬􏶴􏶱􏶬 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮􏶴􏶮 2018 􏶿􏶷􏶼􏶬􏶱􏶮 Н􏶮􏶼􏶰􏶽􏶼􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 О􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶱􏶰 􏶳􏶮 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶱􏶰􏶴􏶷􏷅􏶱􏶷􏶳􏶴􏶬 1.6. К􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬􏶴􏶰 􏶬 􏶷􏶭􏶰􏶱􏶵􏶬􏶴􏶰 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я􏶴 􏶼􏶷 􏶵􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬 (14) 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 (􏶱􏶮􏶶􏶬􏷅􏶮􏶱􏶬 􏶸􏶷-􏶱􏶮􏶴􏶮􏶴􏶺􏶵 „􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰“) 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮􏶴􏶮 2018 􏶿. 
C 340/18 Official Journal of the European Union 8.10.2019 EN Audit findings for the 2018 financial year Reliability of the accounts The accounts were not affected by material misstatements 1.6. Our observations concern the European Union’s consolidated accounts (14) (the ‘accounts’) for the 2018 financial year.
О􏶴􏷅􏶰􏶴􏶬􏶴􏶰, 􏶻􏶮􏶰􏶼􏶱􏶷 􏶳 􏶸􏶬􏶳􏷀􏶰􏶱􏶷􏶴􏶷 􏶬􏶻я􏶲􏶯􏶰􏶱􏶬􏶰 􏶱􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶬я 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶬􏶴􏶰􏶯, 􏶳􏶮 􏶸􏶷􏶯􏷄􏷅􏶰􏶱􏶬 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶮 26 ю􏶱􏶬 2019 􏶿., 􏶸􏶶􏶰􏶼􏶬 􏶵􏶶􏶮􏶹􏶱􏶬я 􏶳􏶶􏶷􏶵 􏶻􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲я􏶱􏶰􏶴􏶷 􏶬􏷀, 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱 􏶲􏶺􏶲 Ф􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (15). 
We received them, together with the accounting officer’s letter of representation, on 26 June 2019, before the final date for presentation allowed under the Financial Regulation (15).
О􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶳􏶮 􏶸􏶶􏶬􏶼􏶶􏷄􏶽􏶰􏶱􏶬 􏶷􏶴 „Д􏶷􏶵􏷄􏷀􏶰􏶱􏶴 􏶻􏶮 􏶼􏶬􏶳􏶵􏷄􏶳􏶬я 􏶬 􏶮􏶱􏶮􏶯􏶬􏶻 􏶱􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬“ (16). 
The accounts are accompanied by a ‘Financial Statement Discussion and Analysis’ (16).
1.8. 
1.8.
Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 1.10. 
Regularity of transactions 1.10.
(15) Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) 2018/1046 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶬 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 18 ю􏶯􏶬 2018 􏶿􏶷􏶼􏶬􏶱􏶮 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬􏶴􏶰 􏶸􏶶􏶮􏶲􏶬􏶯􏶮, 􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀􏶬 􏶻􏶮 􏶷􏶾􏷆􏶬я 􏶾ю􏶼􏶽􏶰􏶴 􏶱􏶮 С􏶺ю􏶻􏶮, 􏶻􏶮 􏶬􏶻􏷀􏶰􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶬 (ЕС) No 1296/2013, (ЕС) No 1301/2013, (ЕС) No 1303/2013, (ЕС) No 1304/2013, (ЕС) No 1309/2013, (ЕС) No 1316/2013, (ЕС) No 223/2014 􏶬 (ЕС) No 283/2014 􏶬 􏶱􏶮 Р􏶰􏷃􏶰􏶱􏶬􏶰 No 541/2014/ЕС 􏶬 􏶻􏶮 􏶷􏶴􏷀я􏶱􏶮 􏶱􏶮 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) No 966/2012 (ОВ L 193, 30.7.2018 􏶿., 􏶳􏶴􏶶. 1). 
(15) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p.
(16) В􏶽. 
(16) SeeRecommendedPracticeGuideline2(RPG2)‘FinancialStatementDiscussionandAnalysis’ofInternationalPublicSectorAccountingStandards Board (IPSASB).
(17) В􏶽.􏶴􏶷􏷅􏶵􏶬1.12􏶬1.13􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿. 
(17) See paragraphs 1.12 and 1.13 of our 2017 annual report.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/19 BG 1.13. 
8.10.2019 Official Journal of the European Union C 340/19 EN 1.13.
C 340/20 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/20 Official Journal of the European Union 8.10.2019 EN 1.14.
К􏶮􏶶􏶰 1.4 􏶸􏶷􏶵􏶮􏶻􏶲􏶮, 􏷅􏶰 􏶫􏷄􏶱􏶵􏶭􏶬я „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ 􏶳􏶺􏶳􏶴􏶮􏶲􏶯я􏶲􏶮 􏶱􏶮􏶹-􏶿􏶷􏶯я􏷀􏶮􏶴􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶭я􏶯􏶷􏶳􏶴􏶱􏶮􏶴􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я 􏶱􏶮 ЕСП (48,2 %), 􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶮 􏶷􏶴 􏶫􏷄􏶱􏶵􏶭􏶬􏶬􏶴􏶰 „С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ (19,6 %) 􏶬 „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴“ (14,8 %). 
Box 1.4 shows that ‘Natural resources’makes up the largest share of our overall population (48,2%), followed by ‘Cohesion’ (19,6 %) and ‘Competitiveness’ (14,8 %).
О􏶾􏷆􏶷􏶴􏶷 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶳􏶰 􏶰 􏶸􏶷􏶲􏶬􏷃􏶬􏶯􏶷 􏷀􏶮􏶯􏶵􏶷 􏶳􏶸􏶶я􏷀􏶷 􏶴􏶷􏶲􏶮 􏶷􏶴 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 (􏶲􏶽. 􏶵􏶮􏶶􏶰 1.5). 
Our overall estimated level of error increased slightly on last year (see Box 1.5).
(18) С 􏶱􏶬􏶲􏶷 􏶱􏶮 􏷄􏶲􏶰􏶶􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 95 % С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶰􏶭􏶰􏶱я􏶲􏶮, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я􏶴􏶮 􏶰 􏷀􏶰􏶽􏶼􏷄 1,8 % 􏶬 3,4 % (􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶷 􏶼􏶷􏶯􏶱􏶮 􏶬 􏶿􏶷􏶶􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬􏶴􏶰). 
(18) We have 95 % confidence that the estimated level of error in the population lies between 1,8 % and 3,4 % (the lower and upper level error limits respectively).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/21 BG К􏶮􏶶􏶰 1.5 И􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 (2016—2018 􏶿.) 
8.10.2019 Official Journal of the European Union C 340/21 EN Box 1.5 The estimated level of error (2016 to 2018) Source: ECA.
ЕСП 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬, 􏷅􏶰 􏶱􏶬􏶳􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶸􏶶􏶮􏶲􏶮 􏶱􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶰) (19) 􏶱􏶰 􏶳􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶮 􏶸􏶶􏶬 􏶲􏶬􏶳􏶷􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶱􏶬 􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏶸􏶶􏶬􏶱􏶭􏶬􏶸􏶮 􏶱􏶮 􏶲􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰) 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶳􏶰 􏶱􏶮􏶾􏶯ю􏶼􏶮􏶲􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 (􏶵􏶮􏶶􏶰 1.6). 
In 2018, we continued to find that low-risk (mainly entitlement-based) expenditure (19) was free from material error, but that high-risk (mainly reimbursement-based) expenditure continued to be affected by material error (see Box 1.6).
(19) Р􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰,􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬􏶳􏶸􏶶􏶮􏶲􏶮􏶻􏶮􏶸􏶷􏶯􏷄􏷅􏶮􏶲􏶮􏶱􏶰􏶱􏶮􏶸􏶯􏶮􏷆􏶮􏶱􏶰,􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬􏶴􏶰􏶶􏶮􏶻􏷇􏶷􏶼􏶬. 
(19) Entitlement-based expenditure includes administrative expenditure.
Б􏶯􏶬􏶻􏶷 50 % 􏶷􏶴 􏶷􏶼􏶬􏶴􏶱􏶮􏶴􏶮 􏶸􏶷􏶸􏷄􏶯􏶮􏶭􏶬я 􏶱􏶮 ЕСП 􏶱􏶰 􏶳􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶻􏶮􏶳􏶰􏶿􏶱􏶮􏶴􏶬 􏶷􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 1.18. 
Around 50 % of our audit population is free from material error 1.18.
Р􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶳 􏶱􏶬􏶳􏶺􏶵 􏶶􏶬􏶳􏶵 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶸􏶶􏶮􏶲􏶮 􏶬 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (􏶲􏶽. 􏶵􏶮􏶶􏶰 1.7). 
Low-risk expenditure mainly comprises entitlement-based payments and administrative expenditure (see Box 1.7).
С􏶲􏶺􏶶􏶻􏶮􏶱􏶬􏶴􏶰 􏶳 􏶸􏶶􏶮􏶲􏶮 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶳􏶴􏶬􏶸􏶰􏶱􏶼􏶬􏶬 􏶻􏶮 􏶳􏶴􏷄􏶼􏶰􏶱􏶴􏶬 􏶬 􏶻􏶮 􏶬􏶻􏶳􏶯􏶰􏶼􏶷􏶲􏶮􏶴􏶰􏶯􏶳􏶵􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴 (􏶫􏷄􏶱􏶵􏶭􏶬я „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴“ — 􏶿􏶯􏶮􏶲􏶮 5), 􏶸􏶶􏶰􏶵􏶬 􏶸􏶷􏷀􏶷􏷆􏶬 􏶻􏶮 􏶻􏶰􏷀􏶰􏶼􏶰􏶯􏶳􏶵􏶬 􏶳􏶴􏶷􏶸􏶮􏶱􏶬 (􏶫􏷄􏶱􏶵􏶭􏶬я „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“— 􏶿􏶯􏶮􏶲􏶮 7) 􏶬 􏶾ю􏶼􏶽􏶰􏶴􏶱􏶮 􏶸􏶷􏶼􏶵􏶶􏶰􏶸􏶮 􏶻􏶮 􏶳􏶴􏶶􏶮􏶱􏶬 􏶬􏶻􏶲􏶺􏶱 ЕС (􏶫􏷄􏶱􏶵􏶭􏶬я „Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“ — 􏶿􏶯􏶮􏶲􏶮 9). 
Entitlement-based payments include student and research fellowships (‘Competitiveness’ – chapter 5), direct aid for farmers (‘Natural resources’ – chapter 7) and budget support for non-EU countries (‘Global Europe’ – chapter 9).
А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬􏶴􏶰 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶳􏶰 􏶳􏶺􏶳􏶴􏶷я􏶴 􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶷􏶴 􏶴􏶶􏷄􏶼􏶷􏶲􏶬 􏶲􏶺􏶻􏶱􏶮􏶿􏶶􏶮􏶽􏶼􏶰􏶱􏶬я 􏶬 􏶸􏶰􏶱􏶳􏶬􏶬 􏶻􏶮 􏶳􏶯􏷄􏶽􏶬􏶴􏶰􏶯􏶬􏶴􏶰 􏶱􏶮 ЕС (􏶫􏷄􏶱􏶵􏶭􏶬я „А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶭􏶬я“ — 􏶿􏶯􏶮􏶲􏶮 10). 
Administrative expenditure mainly comprises the salaries and pensions of EU civil servants (‘Administration’ – chapter 10).
К􏶮􏶶􏶰 1.7 Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 􏶲􏶬􏶳􏶷􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬 􏶬 􏶱􏶬􏶳􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬 􏶸􏶷 􏶫􏷄􏶱􏶵􏶭􏶬􏶬 􏶷􏶴 МФР (1) (1) П􏶷􏶶􏶮􏶼􏶬 􏶻􏶮􏶵􏶶􏶺􏶿􏶯я􏶲􏶮􏶱􏶰 􏶳􏶾􏶷􏶶􏶺􏶴 􏶱􏶮 􏶱􏶬􏶳􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶰 59,5, 􏶲􏷀􏶰􏶳􏶴􏶷 59,6. И􏶻􏶴􏶷􏷅􏶱􏶬􏶵: ЕСП. 
Box 1.7 Breakdown of high-risk and low-risk expenditure by MFF heading (1) (1) Due to rounding, low-risk expenditure adds up to 59,5 instead of 59,6. Source: ECA.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/23 BG С􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶳􏶺􏶳 􏶳􏶯􏶷􏶽􏶱􏶬 􏷄􏶳􏶯􏶷􏶲􏶬я 􏶻􏶮 􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶷􏶳􏶴 1.19. 
8.10.2019 Official Journal of the European Union C 340/23 EN Material error persists in expenditure with complex eligibility conditions 1.19.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶬􏶲􏶷􏶴􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶬 􏶴􏶰􏶻􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶱􏶮 4,5 % (2017 􏶿. — 3,7 %), 􏶵􏶷􏶰􏶴􏶷 􏶱􏶮􏶼􏷇􏶲􏶺􏶶􏶯я 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 2 % (􏶵􏶮􏶶􏶰 1.6). 
We estimate the level of error in this type of expenditure at 4,5 % (2017: 3,7 %), which exceeds the materiality threshold of 2 % (see Box 1.6).
П􏶷􏶲􏶰􏷅􏶰􏶴􏶷 􏶸􏶷􏶼􏶯􏶰􏶽􏶮􏷆􏶬 􏶱􏶮 􏶲􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮 􏶱􏶮 ЕС 􏶳􏶰 􏶬􏶻􏶶􏶮􏶻􏷇􏶷􏶼􏶲􏶮􏶴 􏶻􏶮 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶻􏶮 􏶱􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я („К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴“ — 􏶿􏶯􏶮􏶲􏶮 5), 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶻􏶮􏶰􏶴􏶷􏶳􏶴􏶴􏶮 („С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ — 􏶿􏶯􏶮􏶲􏶮 6), 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶷􏶴􏶷 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 („С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ — 􏶿􏶯􏶮􏶲􏶮 6, 􏶬 „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ — 􏶿􏶯􏶮􏶲􏶮 7), 􏶵􏶮􏶵􏶴􏶷 􏶬 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷 􏶲 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏶬􏶻􏶲􏶺􏶱 ЕС („Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“ — 􏶿􏶯􏶮􏶲􏶮 9) (􏶲􏶽. 􏶵􏶮􏶶􏶰 1.7). 
Most reimbursement-based EU funds are spent on research projects (‘Competitiveness’ – chapter 5), employment-related projects (‘Cohesion’ – chapter 6), projects in regional and rural development (‘Cohesion’ – chapter 6 and ‘Natural resources’ – chapter 7) and development projects in non-EU countries (‘Global Europe’ – chapter 9) (see Box 1.7).
Т􏶰􏶻􏶬 􏶳􏶯􏶷􏶽􏶱􏶬 􏶸􏶶􏶮􏶲􏶬􏶯􏶮 􏶲􏶷􏶼я􏶴 􏶼􏶷 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶲􏶯􏶬яя􏶴 􏶲􏶺􏶶􏷇􏷄 􏶻􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴“ (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 5.35), 􏶫􏷄􏶱􏶵􏶭􏶬я „С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 6.71) 􏶬 􏶫􏷄􏶱􏶵􏶭􏶬я „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 7.37). 
This complexity leads to errors which affect our conclusion for ‘Competitiveness’ (see paragraph 5.35), ‘Cohesion’ (see paragraph 6.71) and ‘Natural resources’ (see paragraph 7.37). We found a material level of error in spending on ‘Competitiveness’, ‘Cohesion’ and ‘Natural resources’ 1.22.
ЕСП 􏶱􏶰 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶬􏶲􏶮 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶼􏶶􏷄􏶿􏶬 􏶷􏶾􏶯􏶮􏶳􏶴􏶬 􏶱􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬, 􏶲 􏶴􏶷􏶲􏶮 􏷅􏶬􏶳􏶯􏶷 „С􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴 􏶬 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶴􏶲􏶷“ (􏶿􏶯􏶮􏶲􏶮 8) 􏶬 „Г􏶯􏶷􏶾􏶮􏶯􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶮“ (􏶿􏶯􏶮􏶲􏶮 9). 
We do not estimate levels of error for other areas of expenditure, including ‘Security and citizenship’ (chapter 8) and ‘Global Europe’ (chapter 9).
1.30. 
1.30.
(2018 􏶿. — 68 %, 2017 􏶿.— 93 %). 
However, their impact was less than in 2017 (2018: 68 %; 2017: 93 %).
Т􏶰􏶻􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶳􏶺􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 16 % 􏶷􏶴 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я 􏶷􏶴 􏶱􏶮􏶳 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶲􏶬􏶳􏶷􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 (2017 􏶿. — 1 %) 􏶬 􏶳􏶮 􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶲􏶺􏶲 􏶫􏷄􏶱􏶵􏶭􏶬􏶬 „С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ 􏶬 „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“. 
These errors contributed 16 % of our estimated level of error for high-risk expenditure (2017: 1 %) and were mainly in ‘Cohesion’ and ‘Natural Resources’.
В􏶺􏶲 􏶫􏷄􏶱􏶵􏶭􏶬􏶬􏶴􏶰 „С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“ 􏶬 „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ 􏶳􏶰 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶸􏶷-􏶿􏶷􏶯я􏷀􏶮􏶴􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬􏶴􏶰 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶬 􏶷􏶴 􏷀􏶰􏶽􏶼􏶬􏶱􏶱􏶬􏶴􏶰 􏶻􏶲􏶰􏶱􏶮 (20) (􏶲􏶬􏶽 􏶵􏶮􏶴􏶰􏶿􏶷􏶶􏶬я „Д􏶶􏷄􏶿􏶬“ 􏶲 􏶵􏶮􏶶􏶰 6.2 􏶬 􏶵􏶮􏶴􏶰􏶿􏶷􏶶􏶬я „А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬“ 􏶲 􏶵􏶮􏶶􏶰 7.2). 
‘Cohesion’ and ‘Natural resources’ accounted for most administrative errors by intermediary bodies (20) (see category “other” in Box 6.2 and category “administrative errors” in Box 7.2). Such errors include incorrect aid calculations. The Commission’s regularity information 1.33.
С􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏷅􏶯􏶰􏶱 317 􏶷􏶴 ДФЕС К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶷􏶳􏶬 􏶵􏶶􏶮􏶹􏶱􏶮􏶴􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶱􏶮 ЕС 􏶬 􏷄􏶸􏶶􏶮􏶲􏶯я􏶲􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 ЕС 􏶳􏶺􏶲􏷀􏶰􏶳􏶴􏶱􏶷 􏶳 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 (21). 
According to Article 317 of the TFEU, the Commission is ultimately responsible for implementing the EU budget and manages EU spending together with Member States (21).
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶰 􏶷􏶴􏷅􏶬􏶴􏶮 􏶻􏶮 􏶳􏶲􏶷􏶬􏶴􏶰 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶲 􏶴􏶶􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶮, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶮 􏶲􏶵􏶯ю􏷅􏶰􏶱􏶬 􏶲 „П􏶮􏶵􏶰􏶴 􏶻􏶮 􏶬􏶱􏶴􏶰􏶿􏶶􏶬-􏶶􏶮􏶱􏶷 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶷 􏶷􏶴􏷅􏶬􏶴􏶮􏶱􏶰“ (22): 􏶮) 􏶵􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬 􏶱􏶮 ЕС (􏶸􏶶􏶰􏶼􏶲􏶮􏶶􏶬􏶴􏶰􏶯􏶱􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬 􏶳􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲я􏶴 􏶸􏶶􏶰􏶻 􏷀􏶮􏶶􏶴, 􏶮 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶬􏶴􏶰 — 􏶸􏶶􏶰􏶻 ю􏶱􏶬); (20) П􏶶􏶬􏶶􏶰􏶽􏶬􏷀􏶮􏶱􏶮􏶳􏶸􏶷􏶼􏶰􏶯􏶰􏶱􏶷􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰􏶷􏶶􏶿􏶮􏶱􏶬􏶫􏷄􏶱􏶵􏶭􏶬􏶷􏶱􏶬􏶶􏶮􏶴􏶵􏶮􏶴􏶷􏷀􏶰􏶽􏶼􏶬􏶱􏶱􏶷􏶻􏶲􏶰􏶱􏶷. 
The Commission accounts for its actions in three reports, which are included in the ‘Integrated Financial Reporting Package’ (22): (a) EU consolidated accounts (provisional in March; final in June); (20) In shared management, intermediary bodies are national authorities.
Д􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰-􏷅􏶯􏶰􏶱􏶵􏶬 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶮􏶴 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮, 􏶻􏶮 􏶼􏶮 􏶳􏶰 􏶿􏶮􏶶􏶮􏶱􏶴􏶬􏶶􏶮 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶱􏶬􏶴􏶰 􏶵􏶶􏶰􏶼􏶬􏶴􏶬 􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏶸􏶶􏶬􏶱􏶭􏶬􏶸􏶮 􏶱􏶮 􏶼􏶷􏶾􏶶􏶷􏶴􏶷 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶷 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰.“ (22) https://ec.europa.eu/info/publications/annual-management-and-performance-report-2018-0_en 
Member States shall cooperate with the Commission to ensure that the appropriations are used in accordance with the principles of sound financial management.’ (22) https://ec.europa.eu/info/publications/annual-management-and-performance-report-2018-0_en
8.10.2019 􏶿. 􏶾) 􏶲) О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/25 Г􏶷􏶼􏶬􏷃􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰􏶴􏶷 􏶬 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶱􏶮 ЕС (ГДУИ) (􏶱􏶰 􏶳􏶰 􏶬􏶻􏶿􏶷􏶴􏶲я 􏶸􏶶􏶰􏶼􏶲􏶮􏶶􏶬􏶴􏶰􏶯􏶱􏶮 􏶲􏶰􏶶􏶳􏶬я, 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶬я􏶴 􏶼􏶷􏶵􏶯􏶮􏶼 􏶳􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲я 􏶸􏶶􏶰􏶻 ю􏶱􏶬); Д􏶷􏶵􏶯􏶮􏶼 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶸􏶷􏶳􏶯􏶰􏶼􏶲􏶮􏷆􏶬􏶴􏶰 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶸􏶷 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶮􏶴􏶮 􏶸􏶷 􏶷􏶳􏶲􏶷􏶾􏶷􏶽􏶼􏶮􏶲􏶮􏶱􏶰 􏶷􏶴 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶷􏶳􏶴 􏶻􏶮 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶮􏶴􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 (ю􏶯􏶬). 
8.10.2019 Official Journal of the European Union C 340/25 EN (b) Annual Management and Performance Report for the EU budget (AMPR) (no provisional version; final version in June); (c) Report on the follow-up to the discharge of the previous financial year (July).
И􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я􏶴 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 2,6 % (􏶻􏶮 2017 􏶿. — 2,4 %) 􏶸􏶶􏶬 􏶿􏶷􏶶􏶱􏶮 􏶬 􏶼􏶷􏶯􏶱􏶮 􏶿􏶶􏶮􏶱􏶬􏶭􏶮 􏶷􏶴 1,8 % 􏶬 3,4 %. 
Our estimated level of error is 2,6 % (2017: 2,4 %), in a range between 1,8 % and 3,4 %.
(23) В􏶽.С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱􏶼􏶷􏶵􏶯􏶮􏶼No27/2016„У􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰􏶴􏶷􏶲Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮􏶵􏶷􏷀􏶬􏶳􏶬я—􏶼􏶷􏶾􏶶􏶬􏶸􏶶􏶮􏶵􏶴􏶬􏶵􏶬?“,􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮2,􏶾􏷄􏶵􏶲􏶮􏶰). 
(23) Seespecialreport27/2016‘GovernanceattheEuropeanCommission—bestpractice?’,recommendation2(f).
П􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰􏶴􏶷 􏶻􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶼􏶮􏶼􏶰􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮 (􏶿􏶷􏶼􏶬􏶱􏶮 n) 􏶳􏶰 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶼􏶷􏶿􏶷􏶲􏶷􏶶􏶬, 􏶸􏶶􏶬􏶵􏶯ю􏷅􏶰􏶱􏶬 􏷀􏶰􏶽􏶼􏷄 1 􏶳􏶰􏶸􏶴􏶰􏷀􏶲􏶶􏶬 􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮􏶴􏶮 n-1 􏶬 31 􏶮􏶲􏶿􏷄􏶳􏶴 􏶱􏶮 􏶿􏶷􏶼􏶬􏶱􏶮􏶴􏶮 n. 
The Residual Error Rate study for a given year (year n) is based on contracts closed between 1 September of year n-1 to 31 August of year n.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/27 BG 1.38. 
8.10.2019 Official Journal of the European Union C 340/27 EN 1.38.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲я 􏶶􏶬􏶳􏶵􏶮 􏶻􏶮 􏶵􏶷􏶱􏶵􏶶􏶰􏶴􏶱􏶮 􏶿􏶶􏷄􏶸􏶮 􏶷􏶴 􏶷􏶾􏶯􏶮􏶳􏶴􏶬 􏶱􏶮 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶮, 􏶮 􏶱􏶰 􏶸􏶷 􏶫􏷄􏶱􏶵􏶭􏶬􏶬 􏶷􏶴 МФР (24). 
The Commission presents the risk for a specific grouping of policy areas rather than per MFF heading (24).
(4) П􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶮􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶴􏶬􏶲􏶱􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶱􏶬􏶴􏶷 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮, 􏶱􏶬􏶴􏶷 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏶯􏶬 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬. 
(4) For administrative expenditure, neither we nor the Commission found a material level of error.
(24) Д􏶷􏶵􏶮􏶴􏶷 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я 􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶬 􏶷􏶭􏶰􏶱􏶵􏶬 􏶬 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶬􏶲􏶷􏶴􏶷 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶫􏷄􏶱􏶵􏶭􏶬􏶬􏶴􏶰 􏶷􏶴 МФР 1􏶮 „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴“, 1􏶾 „С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰“, 2 „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“ 􏶬 5 „А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶭􏶬я“. (25) Н􏶮􏶸􏶶􏶬􏷀􏶰􏶶 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲я 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶱􏶮 ГД „М􏶷􏶶􏶳􏶵􏶷 􏶼􏶰􏶯􏶷 􏶬 􏶶􏶬􏶾􏶮􏶶􏶳􏶴􏶲􏶷“ 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 „С􏶾􏶯􏶬􏶽􏶮􏶲􏶮􏶱􏶰, 􏷀􏶬􏶿􏶶􏶮􏶭􏶬я 􏶬 􏶶􏶬􏶾􏶮􏶶􏶳􏶴􏶲􏶷“, 􏶼􏶷􏶵􏶮􏶴􏶷 􏶲 􏶵􏶮􏶶􏶰 1.11 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶳􏶮 􏶲􏶵􏶯ю􏷅􏶰􏶱􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴 „П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬“. 
(24) Whereas we provide specific assessments and estimate the level of error for MFF headings 1a ‘Competitiveness’, 1b ‘Cohesion’, 2 ‘Natural resources’ and 5 ‘Administration’. (25) For example, the Commission presents the figures of DG MARE under ‘Cohesion, Migration and Fisheries’ while in Box 1.11, the figures are included under ‘Natural resources’.
C 340/28 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 1.39. 
C 340/28 Official Journal of the European Union 8.10.2019 1.39.
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮 􏶱􏶮 ОЛАФ 􏶳􏶯􏷄􏷅􏶮􏶬􏶴􏶰 􏶱􏶮 􏶸􏶶􏶰􏶼􏶸􏶷􏶯􏶮􏶿􏶮􏶰􏷀􏶮 􏶬􏶻􏷀􏶮􏷀􏶮 1.42. 
We report suspected fraud to OLAF 1.42.
ЕСП 􏶳􏶬 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶬 􏶴я􏶳􏶱􏶷 􏶳 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏶯􏷄􏶽􏶾􏶮 􏶻􏶮 􏶾􏶷􏶶􏶾􏶮 􏶳 􏶬􏶻􏷀􏶮􏷀􏶬􏶴􏶰 (ОЛАФ), 􏶻􏶮 􏶼􏶮 􏶸􏶶􏶷􏶴􏶬􏶲􏶷􏶼􏶰􏶹􏶳􏶴􏶲􏶮 􏶱􏶮 􏶬􏶻􏷀􏶮􏷀􏶬􏶴􏶰, 􏶻􏶮􏶳я􏶿􏶮􏷆􏶬 􏶾ю􏶼􏶽􏶰􏶴􏶮 􏶱􏶮 ЕС. 
We cooperate closely with the European Anti-Fraud Office (OLAF) in fighting fraud against the EU budget.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/29 BG 1.45. 
8.10.2019 Official Journal of the European Union C 340/29 EN 1.45.