natgillin/translations-raw huggingface dataset:
О􏶾􏷆􏶬􏶴􏶰 􏶲􏶺􏶸􏶶􏶷􏶳􏶬 􏶻􏶮 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰􏶴􏶷 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬, 􏶸􏶷􏶳􏶷􏷅􏶰􏶱􏶬 􏶲 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 V 􏶵􏶺􏷀 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (ЕС) No 808/2014 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮, 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶲􏶺􏶸􏶶􏶷􏶳 20: „Д􏶷 􏶵􏶮􏶵􏶲􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 􏶴􏶰􏷇􏶱􏶬􏷅􏶰􏶳􏶵􏶮􏶴􏶮 􏶸􏶷􏷀􏶷􏷆 􏶰 􏶼􏶷􏶸􏶶􏶬􏶱􏶰􏶳􏶯􏶮 􏶻􏶮 􏶸􏶷􏶳􏶴􏶬􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶭􏶰􏶯􏶬􏶴􏶰, 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬 􏶲 􏷅􏶯􏶰􏶱 59 􏶱􏶮 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1303/2013 􏶬 􏶲 􏷅􏶯􏶰􏶱 51, 􏶸􏶮􏶶􏶮􏶿􏶶􏶮􏶫 2 􏶱􏶮 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1305/2013?“ О􏷅􏶮􏶵􏶲􏶮 􏶳􏶰 􏶸􏶷􏶳􏶯􏶰􏶼􏶲􏶮􏷆􏶮􏶴􏶮 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬􏶴􏶰 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶼􏶮 􏶾􏶺􏶼􏶰 􏶬􏶻􏶿􏶷􏶴􏶲􏶰􏶱􏶮 􏶬 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶷 􏶼􏶰􏶵􏶰􏷀􏶲􏶶􏶬 2024 􏶿. 
Furthermore, it should be underlined that monitoring indicators only provide a part of the information needed for evaluation and that evaluation goes well beyond the data analysis of the monitoring tables. The Common evaluation questions for rural development, as laid down in Annex V of the Commission Implementing Regulation (EU) No 808/2014 include Question 20: ‘To what extent has technical assistance contributed to achieving the objectives laid down in Article 59 of Regulation (EU) No 1303/2013 and Article 51(2) of Regulation (EU) No 1305/2013?’
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/235 BG Т􏶷􏷅􏶵􏶮 93, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 4: С􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏶫􏶮􏶵􏶴􏶬􏶴􏶰 􏶱􏶮 􏶶􏶮􏶻􏶸􏶷􏶯􏶷􏶽􏶰􏶱􏶬􏶰 􏶱􏶮 􏶷􏶼􏶬􏶴􏶷􏶶􏶬􏶴􏶰 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶰 􏶰 􏶸􏶶􏶰􏶼􏶸􏶶􏶬􏶰􏶯􏶮 􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶱􏶷 􏶼􏶰􏶹􏶳􏶴􏶲􏶬я 􏶻􏶮 􏶳􏶺􏶻􏶼􏶮􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶶􏶮􏷀􏶵􏶮 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 􏶶􏶮􏶲􏶱􏶬􏷆􏶰􏶴􏶷 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮. 
The Commission considers the recommendation as fully implemented. 8.10.2019 Official Journal of the European Union C 340/235 EN Paragraph 93, recommendation 4: The Commission did not take enough actions for the establishment of the performance framework at Commission level, according to the evidence available to the auditors.
С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 07/2015: „П􏶷􏶯􏶬􏶭􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏷀􏶬􏶳􏶬я 􏶱􏶮 ЕС 􏶲 А􏶫􏶿􏶮􏶱􏶬􏶳􏶴􏶮􏶱 — 􏶳􏷀􏶰􏶳􏶰􏶱􏶬 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬“ (ЕСВД) Т􏶷􏷅􏶵􏶮 85, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2, 􏶾􏷄􏶵􏶲􏶮 􏶮): Ня􏷀􏶮 􏶼􏶮􏶱􏶱􏶬 􏶻􏶮 􏶶􏶰􏶮􏶯􏶱􏶬􏶴􏶰 􏶵􏷄􏶶􏶳􏶷􏶲􏶰 􏶱􏶮 􏶷􏶾􏷄􏷅􏶰􏶱􏶬􏶰. 
Special report 07/2015: The EU police mission in Afghanistan: mixed results (EEAS) Paragraph 85, recommendation 2 (a): No evidence of the actual training courses. No country specific elements.
О􏶴􏶿􏶷􏶲􏶷􏶶: ЕСВД 􏶰 􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶮 􏶳 􏶷􏶭􏶰􏶱􏶵􏶮􏶴􏶮 􏶱􏶮 ЕСП. Т􏶷􏷅􏶵􏶮 86, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3, 􏶾􏷄􏶵􏶲􏶮 􏶾): Н􏶮􏶯􏶬􏷅􏶱􏶬􏶴􏶰 􏶼􏶮􏶱􏶱􏶬 􏶱􏶰 􏶼􏶷􏶵􏶮􏶻􏶲􏶮􏶴 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮􏶴􏶮 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏷀􏶰􏶳􏶴􏶱􏶬􏶴􏶰 􏶷􏶾􏷄􏷅􏶬􏶴􏶰􏶯􏶬/􏶷􏶾􏷄􏷅􏶮􏶲􏶮􏷆􏶬 􏶳􏶰. 
Reply: The EEAS agrees with the ECA assessment. Paragraph 86, recommendation 3 (b): Available evidence does not demonstrate implementation of the recommendation for local trainers/trainees.
C 340/236 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG Т􏶷􏷅􏶵􏶮 86, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3, 􏶾􏷄􏶵􏶲􏶮 􏶿): Н􏶰 􏶳􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬 􏶼􏶮􏶱􏶱􏶬 􏶻􏶮 􏶼􏶷􏶳􏶬􏶰􏶴􏶮, 􏶰􏶴􏶮􏶸􏶱􏶬 􏶭􏶰􏶯􏶬 􏶬 􏶼􏶱􏶰􏶲􏶱􏶬􏶭􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶱􏶮􏶳􏶴􏶮􏶲􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷. 
C 340/236 Official Journal of the European Union 8.10.2019 EN Paragraph 86, recommendation 3 (d): Evidence for mentoring files, mentoring milestones and mentoring logbooks has not been identified.
Т􏶷􏷅􏶵􏶮 86, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3, 􏶾􏷄􏶵􏶲􏶮 􏶼): В 􏶸􏶷􏶼􏶵􏶶􏶰􏶸я􏷆􏶮􏶴􏶮 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶮􏶭􏶬я 􏶱􏶰 􏶳􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬 􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶬 􏶱􏶮􏶳􏶷􏶵􏶬 􏶻􏶮 􏶸􏶶􏶰􏶼􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 􏷀􏶰􏶱􏶴􏶷􏶶􏶬􏶴􏶰. 
Paragraph 86, recommendation 3 (e): Specific guidelines for handover for mentors have not been found in the supporting documentation.
С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 08/2015: „О􏶴􏶿􏶷􏶲􏶮􏶶я 􏶯􏶬 􏶸􏶷 􏶮􏶼􏶰􏶵􏶲􏶮􏶴􏶰􏶱 􏶱􏶮􏷅􏶬􏶱 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮􏶴􏶮 􏶸􏶷􏶼􏶵􏶶􏶰􏶸􏶮 􏶷􏶴 ЕС 􏶱􏶮 􏶸􏶷􏶴􏶶􏶰􏶾􏶱􏶷􏶳􏶴􏶬􏶴􏶰 􏶱􏶮 􏷀􏶬􏶵􏶶􏶷􏶸􏶶􏶰􏶼􏶸􏶶􏶬􏶰􏷀􏶮􏷅􏶬􏶴􏶰?“ Т􏶷􏷅􏶵􏶮 68, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 1: Т􏶺􏶹 􏶵􏶮􏶴􏶷 􏶯􏶬􏶸􏶳􏶲􏶮 􏶵􏶷􏶱􏶵􏶶􏶰􏶴􏶰􏶱 􏶸􏶷􏶵􏶮􏶻􏶮􏶴􏶰􏶯 􏶻􏶮 􏷀􏶬􏶵􏶶􏶷􏶸􏶶􏶰􏶼􏶸􏶶􏶬􏶰􏷀􏶮􏷅􏶬, 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶱я􏷀􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2014— 2020 􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶷􏶾􏶰􏷀􏶮 􏶱􏶮 􏶾􏶰􏶻􏶲􏶺􏶻􏷀􏶰􏶻􏶼􏶱􏶬􏶴􏶰 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮, 􏶷􏶴􏶸􏷄􏶳􏶵􏶮􏶱􏶬 􏶱􏶮 􏷀􏶬􏶵􏶶􏶷􏶸􏶶􏶰􏶼􏶸􏶶􏶬􏶰􏷀􏶮􏷅􏶬. 
Reply: The EEAS agrees with the ECA assessment. Special report 08/2015: Is EU financial support adequately addressing the needs of micro-entrepreneurs Paragraph 68, recommendation 1: As there is no specific indicator for micro-entrepreneurs, there is still no available information for the 2014-2020 period on how much grant funding is allocated to micro-entrepreneurs.
Д􏶷􏶳􏶰􏶿􏶮 7593 (38 %) 􏶷􏶴 19 891 􏶱􏶰􏶶􏶰􏶼􏶱􏶷􏶳􏶴􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶱􏶮􏶶􏷄􏷃􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶮􏶲􏶬􏶯􏶮􏶴􏶮 􏶻􏶮 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬, 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я, 􏶷􏶳􏶱􏶷􏶲􏶮􏶱􏶮 􏶱􏶮 􏶴􏶮􏶻􏶬 􏶱􏶷􏶲􏶮 􏶵􏶮􏶴􏶰􏶿􏶷􏶶􏶬􏶻􏶮􏶭􏶬я. 
To date, out of the 19 891 irregularities referring to infringement of public procurement rules, 7 593 (38 %) contain information based on this new categorisation.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/237 BG Т􏶷􏷅􏶵􏶮 105, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 6, 􏶾􏷄􏶵􏶲􏶮 􏶮): В􏶳􏶰 􏶷􏷆􏶰 􏶰 􏶱􏶰􏶷􏶾􏷇􏶷􏶼􏶬􏷀􏶷 􏶼􏶮 􏶾􏶺􏶼􏶮􏶴 􏶷􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷-􏶱􏶮􏶴􏶮􏶴􏶺􏷃􏶱􏶬􏶴􏶰 􏶰􏶴􏶮􏶸􏶬 􏶱􏶮 􏶰􏶯􏶰􏶵􏶴􏶶􏶷􏶱􏶱􏶬􏶴􏶰 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏶸􏶶􏶰􏶼􏶲􏶬􏶼􏶰􏶱􏶷􏶴􏶷 􏶲 Д􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮􏶴􏶮 (􏶰􏶯􏶰􏶵􏶴􏶶􏶷􏶱􏶱􏶷􏶴􏶷 􏶫􏶮􏶵􏶴􏷄􏶶􏶬􏶶􏶮􏶱􏶰 􏶼􏶷 􏶮􏶸􏶶􏶬􏶯 2019 􏶿.). 
8.10.2019 Official Journal of the European Union C 340/237 EN Paragraph 105, recommendation 6 (a): Further stages of e-procurement still need to be implemented as foreseen by the directive (e-invoicing by April 2019).
4) П􏶶􏶰􏶷􏶼􏶷􏶯я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶮􏶲􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶾􏶯􏶰􏷀􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶰􏶯􏶰􏶵􏶴􏶶􏶷􏶱􏶱􏶬􏶴􏶰 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬 (􏶼􏶺􏶶􏶽􏶮􏶲􏶱􏶮 􏶸􏶷􏷀􏶷􏷆, 􏶴􏶺􏶯􏶵􏷄􏶲􏶮􏶱􏶰 􏶱􏶮 Д􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮􏶴􏶮 􏶬 􏶼􏶶.). 
4) Handling of legal issues relative to e-procurement (State Aid, interpretation of the Directive, etc.).
Т􏶷􏷅􏶵􏶮 93, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2, 􏶾􏷄􏶵􏶲􏶮 􏶮): В 􏶳􏶰􏶿􏶮􏷃􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬 􏶻􏶮 􏶱􏶮􏶾􏶯ю􏶼􏶰􏶱􏶬􏶰 􏶱􏶮 􏶸􏶶􏶷􏶭􏶰􏶳􏶮 􏶱􏶮 􏶯􏶬􏶭􏶰􏶱􏶻􏶬􏶶􏶮􏶱􏶰 􏶷􏶾􏶮􏷅􏶰 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶬􏷀􏶮 􏶳􏶯􏶮􏶾􏶷􏶳􏶴􏶬. 
Paragraph 93, recommendation 2 (a): However, current procedures for monitoring the licensing process are still affected by weaknesses.
BG 8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/239 В 􏶴􏶷􏶲􏶮 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮􏶴􏶮 􏶱􏶮 ЕСП 􏶳􏶰 􏶳􏷅􏶬􏶴􏶮 􏶻􏶮 􏶬􏶻􏶭я􏶯􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮. 
EN 8.10.2019 Official Journal of the European Union C 340/239 In this respect, the recommendation by ECA is considered as fully implemented.
Т􏶷􏷅􏶵􏶮 98, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3, 􏶾􏷄􏶵􏶲􏶮 􏶾): Т􏶰􏷀􏶬􏶴􏶰 􏶱􏶮 􏶼􏶬􏶳􏶵􏷄􏶳􏶬􏶬􏶴􏶰 􏶱􏶮 􏷀􏶰􏶽􏶼􏷄􏶲􏶰􏶼􏶷􏷀􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶿􏶶􏷄􏶸􏶬 􏶳􏶮 􏶷􏶾􏷆􏶬 􏶬 􏶱􏶰 􏶷􏶾􏷇􏶲􏶮􏷆􏶮􏶴 􏶷􏶴􏶼􏶰􏶯􏶱􏶬 􏷀􏶰􏶶􏶵􏶬 􏶸􏶷 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬􏶴􏶰. 
Paragraph 98, recommendation 3 (b): Discussion topics of the inter-service groups are general and do not cover individual programme measures.
О􏶴􏶿􏶷􏶲􏶷􏶶: С􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏷅􏶯􏶰􏶱 51 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1303/2013 􏶿􏶷􏶼􏶬􏷃􏶱􏶬􏶴􏶰 􏶳􏶶􏶰􏷆􏶬 􏶻􏶮 􏶸􏶶􏶰􏶿􏶯􏶰􏶼 􏷀􏶰􏶽􏶼􏷄 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬 􏶲􏶳я􏶵􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶮 􏷅􏶯􏶰􏶱􏶵􏶮 􏶸􏶶􏶰􏶻 2017 􏶬 2019 􏶿. 􏶷􏶾􏷇􏶲􏶮􏷆􏶮􏶴 􏶲􏶳􏶬􏷅􏶵􏶬 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬. 
Reply: Article 51 of Regulation (EU) No 1303/2013 requires that in 2017 and 2019 the annual review meetings between the Commission and each Member State cover all programmes.
49) 􏶷􏶾я􏶳􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶻􏶮 􏶯􏶬􏶸􏶳􏶮􏶴􏶮 􏶱􏶮 􏶷􏶼􏶬􏶴􏶬 􏶸􏶶􏶰􏶼􏶬 СД No 12/2015 􏶳􏶮 􏶱􏶬􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶸􏶷 􏶲􏶶􏶰􏷀􏶰 􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬я 􏶸􏶰􏶶􏶬􏶷􏶼 2007— 2013 􏶿. 
49), the explanation for the absence of audits before SR 12/2015 is low expenditure during the 2007-2013 programme period.
C 340/240 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. BG С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 13/2015: „П􏶷􏶼􏶵􏶶􏶰􏶸􏶮 􏶷􏶴 ЕС 􏶻􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏶸􏶶􏶷􏶬􏶻􏶲􏶷􏶼􏶬􏶴􏶰􏶯􏶵􏶬 􏶱􏶮 􏶼􏶺􏶶􏶲􏶰􏶱 􏷀􏶮􏶴􏶰􏶶􏶬􏶮􏶯 􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶷 П􏶯􏶮􏶱􏶮 􏶻􏶮 􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶰 􏶱􏶮 ЕС 􏶻􏶮 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶻􏶮􏶵􏶷􏶱􏶷􏶼􏶮􏶴􏶰􏶯􏶳􏶴􏶲􏶷􏶴􏶷 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶿􏶷􏶶􏶬􏶴􏶰, 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰􏶴􏶷 􏶬 􏶴􏶺􏶶􏶿􏶷􏶲􏶬я􏶴􏶮 (FLEGT)“ Т􏶷􏷅􏶵􏶮 58, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 1: Р􏶮􏶾􏶷􏶴􏶱􏶬я􏶴 􏶸􏶯􏶮􏶱 􏶷􏶾􏷇􏶲􏶮􏷆􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2018—2022 􏶿. 􏶲􏷀􏶰􏶳􏶴􏶷 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2016—2020 􏶿. 
The Commission considers this recommendation as fully implemented. C 340/240 Official Journal of the European Union 8.10.2019 EN Special report 13/2015: EU support to timber-producing countries under the FLEGT action plan Paragraph 58, recommendation 1: The work plan is concluded for 2018-2022 instead of 2016-2020.
Т􏶷􏷅􏶵􏶮 59, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5: К􏶺􏷀 􏷀􏶷􏷀􏶰􏶱􏶴􏶮 􏶯􏶬􏶸􏶳􏶲􏶮􏶴 􏶲􏶳􏶬􏷅􏶵􏶬 􏶱􏶰􏶷􏶾􏷇􏶷􏶼􏶬􏷀􏶬 􏶷􏶼􏶷􏶾􏶶􏶰􏶱􏶬я 􏶱􏶮 􏶶􏶮􏶾􏶷􏶴􏶱􏶬я 􏶸􏶯􏶮􏶱. 
Paragraph 59, recommendation 5: The work plan lacks all the necessary approvals to date.
С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 16/2015: „П􏶷􏶼􏶷􏶾􏶶я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶰􏶱􏶰􏶶􏶿􏶬􏶹􏶱􏶬􏶴􏶰 􏶼􏶷􏶳􏶴􏶮􏶲􏶵􏶬 􏷅􏶶􏶰􏶻 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶲􏶺􏶴􏶶􏶰􏷃􏶱􏶬я 􏶰􏶱􏶰􏶶􏶿􏶬􏶰􏶱 􏶸􏶮􏶻􏶮􏶶 — 􏶱􏶰􏶷􏶾􏷇􏶷􏶼􏶬􏷀􏶬 􏶳􏶮 􏶼􏶷􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶬 􏷄􏶳􏶬􏶯􏶬я“ Т􏶷􏷅􏶵􏶮 117, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3: И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶮􏶲􏶮. 
Special report 16/2015: Improving the security of energy supply by developing the internal energy market: more efforts needed Paragraph 117, recommendation 3: Implementation is still ongoing. Market inefficiency is still to be resolved.
Т􏶷􏷅􏶵􏶮 123, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 7, 􏶾􏷄􏶵􏶲􏶮 􏶾): К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶷􏶴􏷅􏶮􏶳􏶴􏶬 􏶰 􏶸􏶶􏶬􏶰􏶯􏶮 􏶬 􏶬􏶻􏶸􏶺􏶯􏶱􏶬􏶯􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮􏶴􏶮. 
Moreover, addressing the Paragraph 123, recommendation 7 (b): The Commission partially accepted and implemented the recommendation.
Т􏶷􏷅􏶵􏶮 126, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 9: К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶰 􏶰 􏶷􏶴􏶸􏶶􏶮􏶲􏶬􏶯􏶮 􏶸􏶶􏶮􏶲􏶱􏶬 􏶸􏶶􏶰􏶼􏶯􏶷􏶽􏶰􏶱􏶬я. 
Paragraph 126, recommendation 9: Commission has not made legal proposals.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/241 BG К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷􏶼􏷅􏶰􏶶􏶴􏶮􏶲􏶮, 􏷅􏶰 􏶸􏶶􏶷􏷄􏷅􏶲􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶲􏶺􏶻􏷀􏶷􏶽􏶱􏶷􏶳􏶴􏶬 􏶻􏶮 􏶸􏶷􏶼􏶷􏶾􏶶я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮 􏶳􏶴􏶮􏶱􏶼􏶮􏶶􏶴􏶱􏶮 􏶸􏶶􏶮􏶵􏶴􏶬􏶵􏶮, 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶮 􏶸􏶷􏶱􏶮􏶳􏶴􏶷я􏷆􏶰􏷀. 
Reply: The Commission considers the recommendation is fully implemented. 8.10.2019 Official Journal of the European Union C 340/241 EN The Commission insists that the examination of opportunities to improve results, is an on-going, standard practice.
Т􏶷􏷅􏶵􏶮 84, 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2, 􏶾􏷄􏶵􏶲􏶮 􏶾): В 􏶵􏶷􏶱􏶴􏶶􏶷􏶯􏶱􏶬я 􏶳􏶸􏶬􏶳􏶺􏶵 􏶱􏶰 􏶰 􏶼􏶷􏶵􏷄􏷀􏶰􏶱􏶴􏶬􏶶􏶮􏶱 􏶮􏶱􏶮􏶯􏶬􏶻􏶺􏶴 􏶱􏶮 􏶷􏶳􏶱􏶷􏶲􏶮􏶴􏶰􏶯􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶼􏶷􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶬􏶴􏶰 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬. 
Paragraph 84, recommendation 2 (b): Checklist did not document the analysis of the reasonableness of the additional results.
О􏶴􏶿􏶷􏶲􏶷􏶶: В 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷅􏶯􏶰􏶱 75 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1305/2013 􏶶􏶮􏶻􏷃􏶬􏶶􏶰􏶱􏶬я􏶴 􏶿􏶷􏶼􏶬􏷃􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶻􏶮 2018 􏶿. 􏷆􏶰 􏶾􏶺􏶼􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱 􏶷􏶴 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶲 􏶵􏶶􏶮я 􏶱􏶮 ю􏶱􏶬 2019 􏶿. 
Reply: According to Article 75 of Regulation (EU) No 1305/2013, the enhanced Annual Implementation Report 2018 will be submitted by the Member States to the Commission end of June 2019.
BG 8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/243 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏷅􏶬􏶴􏶮 􏶴􏶮􏶻􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 􏶻􏶮 􏷅􏶮􏶳􏶴􏶬􏷅􏶱􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮, 􏶵􏶮􏶴􏶷 􏶴я 􏶳􏶰 􏶬􏶻􏶸􏶺􏶯􏶱я􏶲􏶮 􏶸􏶷􏶱􏶮􏶳􏶴􏶷я􏷆􏶰􏷀. 
A revised guidance for these Annual Implementation Reports has been published in September 2018. 8.10.2019 Official Journal of the European Union C 340/243 The Commission considers this recommendation as partly implemented, as its implementation is on-going.
О􏶴􏶿􏶷􏶲􏶷􏶶: К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶮􏶸􏶶􏶮􏶲􏶬 􏶱я􏶵􏶷􏶯􏶵􏶷 􏶸􏶶􏶰􏶻􏶰􏶱􏶴􏶮􏶭􏶬􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶱􏶷􏶲􏶬􏶴􏶰 􏶲􏶮􏶶􏶬􏶮􏶱􏶴􏶬, 􏶲􏶺􏶲􏶰􏶼􏶰􏶱􏶬 􏶳 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴􏶮 „О􏷀􏶱􏶬􏶾􏷄􏶳“ (Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) 2018/1046), 􏶲􏶺􏶲 􏶲􏶶􏶺􏶻􏶵􏶮 􏶳 􏶷􏶸􏶶􏶷􏶳􏶴􏶰􏶱􏶬􏶴􏶰 􏶲􏶮􏶶􏶬􏶮􏶱􏶴􏶬 􏶻􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰. 
Reply: The Commission has delivered several presentations on the new options introduced with the Omnibus Regulation (Regulation (EU, Euratom) 2018/1046) on simplified cost options.
О􏶴􏶿􏶷􏶲􏶷􏶶: К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶲􏶺􏶻􏶱􏶮􏷀􏶰􏶶я􏶲􏶮 􏶼􏶮 􏶷􏶭􏶰􏶱􏶬 􏶰􏶫􏶰􏶵􏶴􏶬􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶰􏶫􏶬􏶵􏶮􏶳􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮􏶴􏶮 􏶸􏶷 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬􏶴􏶰 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶳􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶶􏶮􏶹􏶷􏶱􏶬 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2014—2020 􏶿. 􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏶷􏶾􏷆􏶮􏶴􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮 􏶻􏶮 􏷀􏶷􏶱􏶬􏶴􏶷􏶶􏶬􏶱􏶿 􏶬 􏶷􏶭􏶰􏶱􏶵􏶮 (􏷅􏶯􏶰􏶱 110 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 1306/2013). 
Reply: The Commission intends to assess the efficiency and effectiveness of the funds under the Rural Development Programmes 2014-2020, in accordance with the Common Monitoring and Evaluation System (Article 110 of Regulation (EU) No 1306/2013).
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2: К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶯􏶰􏶼􏶲􏶮 􏶲 􏶸􏶷-􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 􏶼􏶮 􏶸􏶶􏶰􏶭􏶬􏶻􏶬􏶶􏶮 􏶲􏶶􏶺􏶻􏶵􏶬􏶴􏶰 􏷀􏶰􏶽􏶼􏷄 􏶳􏶴􏶶􏶮􏶴􏶰􏶿􏶬я􏶴􏶮 „Е􏶲􏶶􏶷􏶸􏶮 2020“ (2010—2020 􏶿.), 􏷀􏶱􏶷􏶿􏶷􏶿􏶷􏶼􏶬􏷃􏶱􏶮􏶴􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮 􏶶􏶮􏷀􏶵􏶮 (2014—2020 􏶿.), 􏶸􏶶􏶬􏶷􏶶􏶬􏶴􏶰􏶴􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (2015—2019 􏶿.), 􏶱􏶮􏶸􏶶􏶬􏷀􏶰􏶶 􏷅􏶶􏶰􏶻 􏶸􏶶􏶷􏶭􏶰􏶳􏶮 􏶱􏶮 􏶳􏶴􏶶􏶮􏶴􏶰􏶿􏶬􏷅􏶰􏶳􏶵􏶷 􏶸􏶯􏶮􏶱􏶬􏶶􏶮􏶱􏶰 􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶰 (2016—2020 􏶿.). 
Recommendation 2: The Commission should further clarify the links between the Europe 2020 strategy (2010-2020), the multi-annual financial framework (2014-2020), the Commission priorities (2015-2019) through, for instance, the strategic planning and reporting process (2016-2020).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/245 BG Г􏶯􏶮􏶲􏶮 4 — П􏶶􏶬􏷇􏶷􏶼􏶬 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 П􏶶􏶷􏶲􏶰􏶶􏶵􏶮 􏶱􏶮 􏶰􏶯􏶰􏷀􏶰􏶱􏶴􏶬 􏶷􏶴 􏶳􏶬􏶳􏶴􏶰􏷀􏶬􏶴􏶰 􏶻􏶮 􏶲􏶺􏶴􏶶􏶰􏷃􏶰􏶱 􏶵􏶷􏶱􏶴􏶶􏶷􏶯, 􏶿􏶷􏶼􏶬􏷃􏶱􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬 􏶻􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶬 􏶼􏶶􏷄􏶿􏶬 4.9. 
EN 4. 8.
4.16. 
4.16.
К􏶮􏶶􏶰 4.3 — Ф􏶶􏶮􏶱􏶭􏶬я 􏶮􏶵􏶴􏷄􏶮􏶯􏶬􏶻􏶬􏶶􏶮 􏶳􏶲􏶷я 􏶷􏶸􏶬􏶳 􏶱􏶮 БНД, 􏶸􏶶􏶰􏶼􏶮􏶼􏶰􏶱 􏶸􏶶􏶰􏶻 􏷀􏶮􏶶􏶴 2019 􏶿. 
Box 4.3 — France has made its updated GNI inventory available in March 2019.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬я 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 4.1 (􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶶􏶬􏶳􏶵􏶮 􏶸􏶶􏶬 􏶸􏶯􏶮􏶱􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶬􏶱􏶳􏶸􏶰􏶵􏶭􏶬􏶬􏶴􏶰 􏶱􏶮 ТСР) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 4.1. 
Conclusion and recommendations Recommendation 4.1 (risk assessment for TOR inspection planning) The Commission accepts recommendation 4.1.
В􏶽. 􏶳􏶺􏷆􏶷 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 4.13. 
See also Commission reply to paragraph 4.13.
П􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 4.3 — П􏶶􏶷􏶳􏶯􏶰􏶼я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶸􏶶􏶰􏶼􏶬􏷃􏶱􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶸􏶶􏶬􏷇􏶷􏶼􏶬􏶴􏶰 П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 1 (􏶵􏶶􏶮􏶹􏶱􏶮 􏶼􏶮􏶴􏶮 􏶻􏶮 􏷄􏶲􏶰􏶼􏶷􏷀􏶯􏶰􏶱􏶬я􏶴􏶮 􏶻􏶮 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я) А􏶵􏶷 􏶾􏶺􏶼e 􏶸􏶶􏶬􏶰􏶴􏶷, 􏶸􏶶􏶰􏶼􏶯􏶷􏶽􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶻􏶮 􏶼􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶻􏶮􏶵􏶷􏶱􏶷􏶼􏶮􏶴􏶰􏶯􏶱􏶮􏶴􏶮 􏶶􏶮􏷀􏶵􏶮 􏶱􏶮 С􏶺ю􏶻􏶮 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏷀􏶬􏶴􏶱􏶬􏷅􏶰􏶳􏶵􏶬􏶴􏶰 􏶱􏶮􏶶􏷄􏷃􏶰􏶱􏶬я 􏶬 􏶱􏶮􏶵􏶮􏶻􏶮􏶱􏶬я (COM(2013) 884 final), 􏶼􏶷 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 􏷆􏶰 􏶷􏶳􏶬􏶿􏷄􏶶􏶬 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶰 􏶱􏶮 􏶶􏶮􏶻􏶯􏶬􏷅􏶱􏶷􏶴􏶷 􏶴􏶶􏶰􏶴􏶬􏶶􏶮􏶱􏶰 􏶱􏶮 􏶬􏶵􏶷􏶱􏶷􏷀􏶬􏷅􏶰􏶳􏶵􏶬􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶴􏶷􏶶􏶬 􏶲 􏶷􏶴􏶼􏶰􏶯􏶱􏶬􏶴􏶰 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 􏶲 􏶴􏶷􏶲􏶮 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰. 
Annex 4.3 — Follow-up to previous recommendations for revenue Recommendation 1 (time-barring of debt notifications) The Commission proposal for a Directive on the Union legal framework for customs infringements and sanctions (COM(2013) 884 final) would, if adopted, provide a harmonisation, to a certain extent, of the different treatment of economic operators in different Member States in this regard.
Д􏶷􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶬 􏶸􏶶􏶮􏶲􏶱􏶬 􏶶􏶮􏶻я􏶳􏶱􏶰􏶱􏶬я 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶱􏶮􏷅􏶬􏶱􏶬􏶴􏶰 􏶻􏶮 􏶸􏶶􏶮􏶲􏶬􏶯􏶱􏶷 􏶸􏶷􏶸􏶺􏶯􏶲􏶮􏶱􏶰 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶻􏶮 􏶳􏷀􏶰􏶴􏶵􏶬 „А“ 􏶬 „Б“ 􏶳􏶰 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶲 Р􏶰􏷃􏶰􏶱􏶬􏶰 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) 2018/194 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮, 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶷 􏶷􏶴 1 􏶳􏶰􏶸􏶴􏶰􏷀􏶲􏶶􏶬 2018 􏶿. 􏶱􏶮􏶴􏶮􏶴􏶺􏶵. 
It was updated in 2018. Further legal clarification on how to correctly complete the TOR A and B account statements is provided in Commission Implementing Decision (EU, Euratom) 2018/194 as applied from 1 September 2018 onwards.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/247 BG Г􏶯􏶮􏶲􏶮 5 — К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴 􏶻􏶮 􏶶􏶮􏶳􏶴􏶰􏶽 􏶬 􏶶􏶮􏶾􏶷􏶴􏶱􏶬 􏷀􏶰􏶳􏶴􏶮 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶿􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶻􏶮 2018 􏶿. 
8.10.2019 Official Journal of the European Union C 340/247 EN Chapter 5 — Competitiveness for growth and jobs Replies of the Commission to the European Court of Auditors’ 2018 Annual Report Part 1: Regularity of transactions 5.15.
5.16. 
5.16.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 5.37. 
Conclusion and recommendations 5.37.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.1 (МСП 􏶬 􏶱􏶷􏶲􏶬 􏷄􏷅􏶮􏶳􏶴􏶱􏶬􏶭􏶬) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.1. 
Recommendation 5.1 (SMEs and new entrants) The Commission accepts recommendation 5.1.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.2 (􏶳􏶯􏶰􏶼􏶲􏶮􏷆􏶮 􏶶􏶮􏷀􏶵􏶷􏶲􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 􏶻􏶮 􏶱􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.2. 
Recommendation 5.2 (Next Research Framework Programme) The Commission accepts recommendation 5.2.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.3 (􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.3. 
Recommendation 5.3 (Horizon 2020) The commission accepts recommendation 5.3.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.4 (􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶱􏶮 С􏶯􏷄􏶽􏶾􏶮􏶴􏶮 􏶻􏶮 􏶲􏶺􏶴􏶶􏶰􏷃􏶰􏶱 􏶷􏶼􏶬􏶴 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5.4. 
Recommendation 5.4 (Findings of the Commission’s Internal Audit Service) The Commission accepts recommendation 5.4.
Ч􏶮􏶳􏶴 2: В􏶺􏶸􏶶􏶷􏶳􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я􏶴􏶮 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬􏶴􏶰 5.43. 
Part 2: Performance issues in research and innovation 5.43.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 4 (2015 􏶿. — П􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶰􏶵􏶳􏶴􏶶􏶮􏶸􏶷􏶯􏶬􏶶􏶮􏶱􏶬 􏶵􏶷􏶶􏶰􏶵􏶭􏶬􏶬) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶬 􏶼􏶮 􏶸􏶶􏶬􏶯􏶮􏶿􏶮 􏶰􏶵􏶳􏶴􏶶􏶮􏶸􏶷􏶯􏶮􏶭􏶬я􏶴􏶮 􏶱􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮􏶴􏶬􏷅􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬, 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬 􏶷􏶴 􏶷􏶼􏶬􏶴􏶷􏶶􏶬􏶴􏶰. 
Recommendation 4 (2015 — Implementation of extrapolated corrections) The Commission has continued to implement extrapolation of systematic errors identified by its auditors.
Ч􏶮􏶳􏶴 1 — Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 Р􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶷􏶴 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶬я 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶶􏶰􏶿􏶯􏶰􏶼 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 􏶬 􏶸􏶷􏶲􏶴􏶷􏶶􏶱􏶷 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶮􏶴􏶮 􏶷􏶼􏶬􏶴􏶱􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴 6.14. 􏶬 6.15. 
Part 1 — Regularity of transactions Results of the review of transactions and re-performance of audit work 6.14 and 6.15.
6.18. 
6.18.
6.20. 􏶬 6.21. 
6.20 and 6.21.
6.23. 
6.23.
В􏶽. 􏶳􏶺􏷆􏶷 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 6.14. 
See also Commission reply to paragraph 6.14.
6.27. 􏶬 6.28. 
6.27 and 6.28.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/253 6.39. 
EN 8.10.2019 Official Journal of the European Union C 340/253 6.39.
П􏶶􏶬 􏶲􏶳􏶰 􏶴􏶷􏶲􏶮 􏶲 􏶰􏶼􏶱􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶮 􏷅􏶯􏶰􏶱􏶵􏶮 (Ф􏶶􏶮􏶱􏶭􏶬я) 􏶷􏶶􏶿􏶮􏶱􏶬􏶴􏶰 􏶬􏶻􏷅􏶮􏶵􏶲􏶮􏶴 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶺􏶴 (􏶼􏶷􏶳􏶴􏶮􏶲􏷅􏶬􏶵􏶮 􏶱􏶮 􏶷􏶾􏷄􏷅􏶰􏶱􏶬􏶰) 􏶼􏶮 􏶬􏶻􏶸􏶶􏶮􏶴􏶬 􏶷􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶬я 􏶳􏶬 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰, 􏶸􏶶􏶰􏶼􏶬 􏶼􏶮 􏶬􏶻􏶸􏶯􏶮􏶴я􏶴 􏶸􏶷􏶳􏶯􏶰􏶼􏶱􏶬я 􏶴􏶶􏶮􏶱􏷃 (10 %). 
However, in one Member State (France) authorities wait for the beneficiary (training provider) to send its final implementation report before paying the final instalment (10 %).
О􏶭􏶰􏶱􏶵􏶮 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶴􏶮, 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶮 􏶷􏶴 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 6.40. 
Our assessment of the work of audit authorities 6.40.
Т􏶷􏶲􏶮 􏶸􏶶􏶰􏷇􏶲􏶺􏶶􏶯я􏶱􏶰 􏶳􏶰 􏶸􏶶􏶬􏶯􏶮􏶿􏶮 􏶳􏶮􏷀􏶷 􏶵􏶺􏷀 􏶰􏶼􏶱􏶮 􏷀я􏶶􏶵􏶮 􏶷􏶴 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶱􏶮􏶴􏶮 􏶷􏶸􏶰􏶶􏶮􏶴􏶬􏶲􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 (ОП). 
This transfer applies only to one measure of the operational programme (OP) concerned.
6.44. 􏶬 6.45. 
6.44 and 6.45.
6.46. 􏶬 6.47. 
6.46 and 6.47.
6.54. 􏶬 6.55. 
6.54 and 6.55.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶰 􏶸􏶷􏶻􏶷􏶲􏶮􏶲􏶮 􏶱􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶳􏶬 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 6.14. 
The Commission refers to its reply to paragraph 6.14.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/255 BG 6.64. 
8.10.2019 Official Journal of the European Union C 340/255 EN 6.64.
6.68.—6.70. 
6.68 to 6.70.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 6.71. 
Conclusion and recommendations 6.71.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶰 􏶸􏶷􏶻􏶷􏶲􏶮􏶲􏶮 􏶱􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶳􏶬 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 6.56. 
The Commission refers to its reply to paragraph 6.56.
В􏶽. 􏶳􏶺􏷆􏶷 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 6.3. 
See also Commission replies to Annex 6.3.
Ч􏶮􏶳􏶴 2 — О􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶷􏶴 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶱􏶮 􏶸􏶶􏶷􏶰􏶵􏶴􏶬􏶴􏶰 6.81. 
Part 2 — Assessment of project performance 6.81.
С 􏶷􏶿􏶯􏶰􏶼 􏶱􏶮 􏶱􏶰􏶷􏶴􏶼􏶮􏶲􏶱􏶮􏷃􏶱􏶷􏶴􏶷 􏶬􏶻􏷀􏶰􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 Д􏶰􏶯􏶰􏶿􏶬􏶶􏶮􏶱 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 480/2014 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷􏶱􏶮􏶳􏶴􏶷я􏷆􏶰􏷀 􏶷􏶼􏶬􏶴􏶱􏶬􏶴􏶰 􏶷􏶶􏶿􏶮􏶱􏶬 􏶳􏶮 􏶼􏶯􏶺􏶽􏶱􏶬 􏶼􏶮 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶲 􏶳􏶲􏶷􏶬􏶴􏶰 􏶷􏶼􏶬􏶴􏶬 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶬 􏶮􏶳􏶸􏶰􏶵􏶴, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱 􏶳 􏶱􏶮􏶼􏶰􏶽􏶼􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷, 􏶲 􏶼􏶷􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶵􏶺􏷀 􏶷􏶼􏶬􏶴􏶬􏶴􏶰 􏶱􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶬􏶴􏶰. 
With the recent modification of the Commission Delegated Regulation (EU) No 480/2014, audit authorities are now required to include the aspect of performance data reliability in their audits of operations, in addition to system audits.
6.87. 􏶬 6.88. 
6.87 and 6.88.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3 (2015 􏶿. — 􏷄􏶼􏶺􏶯􏶽􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 􏶱􏶮 􏶼􏶷􏶸􏷄􏶳􏶴􏶬􏷀􏶷􏶳􏶴 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬􏶴􏶰 􏶬􏶱􏶳􏶴􏶶􏷄􏷀􏶰􏶱􏶴􏶬) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶰 􏶰 􏶸􏶶􏶬􏶰􏶯􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮􏶴􏶮. 
Recommendation 3 (2015 — extension of the eligibility period for financial instruments) The Commission did not accept the recommendation.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2 (2017 􏶿. — 􏶲􏶺􏶻􏶳􏶴􏶮􏶱􏶷􏶲я􏶲􏶮􏶱􏶰 􏶱􏶮 ДДС 􏶳􏶯􏶰􏶼 2020 􏶿.) 
Recommendation 2 (2017 — reimbursement of VAT post-2020) The Commission only partially accepted the ECA recommendation related to VAT.
В􏶽. 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 6.64. 
See Commission reply to paragraph 6.64.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/259 BG Г􏶯􏶮􏶲􏶮 7 — П􏶶􏶬􏶶􏶷􏶼􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶿􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 Ч􏶮􏶳􏶴 1: Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 7.8. 
Therefore the Commission considers it has implemented this recommendation in most respects. 8.10.2019 Official Journal of the European Union C 340/259 EN Chapter 7 — Natural resources Replies of the Commission to the European Court of Auditors’ 2018 Annual Report Part 1: Regularity of transactions 7.8.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶸􏶶􏶰􏶵􏶬􏶴􏶰 􏶸􏶯􏶮􏷆􏶮􏶱􏶬я 􏶱􏶮 1,83 % (􏶲􏶽. 
The Commission estimated the level of error for direct payments at 1,83 % (see DG AGRI’s 2018 AAR).
В􏶽. 􏶳􏶺􏷆􏶷 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 7.11. 
See also Commission reply to paragraph 7.11.
В􏶽. 􏶳􏶺􏷆􏶷 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 7.17. 
See also Commission reply to paragraph 7.17.
BG C 340/260 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/260 Official Journal of the European Union 8.10.2019 7.31.
В􏶰􏶶􏶷я􏶴􏶱􏶬я􏶴 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶻􏶮 􏶷􏶾􏷆􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶻􏶮 ОСП 􏶰 􏶾􏶯􏶬􏶻􏶷 􏶼􏶷 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 (2,15 %). 
The Commission’s estimated error rate for overall CAP expenditure is close to materiality (2,15 %).
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 7.37. 
Conclusion 7.37.
В􏶽. 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶬 7.35, 7.11, 7.8. 
See Commission replies to paragraphs 7.35, 7.11, 7.8.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/261 BG 7.40. 
EN 8.10.2019 Official Journal of the European Union C 340/261 EN 7.40.
Ч􏶮􏶳􏶴 2: Р􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬 􏶷􏶴 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 7.53. 
Part 2: Performance 7.53.
7.57. 
7.57.
7.64. 
7.64.
C 340/262 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/262 Official Journal of the European Union 8.10.2019 EN Conclusion and recommendations 7.65.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/263 BG Г􏶯􏶮􏶲􏶮 8 — С􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴 􏶬 􏶿􏶶􏶮􏶽􏶼􏶮􏶱􏶳􏶴􏶲􏶷 О􏶴􏶿􏶷􏶲􏶷􏶶􏶬 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷 􏶿􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 Ч􏶮􏶳􏶴 1: Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 8.6. 
8.10.2019 Official Journal of the European Union C 340/263 EN Chapter 8 — Security and citizenship Replies of the Commission to the European Court of Auditors’ 2018 Annual Report Part 1: Regularity of transactions 8.6.
М􏶷􏶯я, 􏶲􏶽. 􏶳􏶺􏷆􏶷 􏶴􏶮􏶵􏶮 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶮 􏶸􏶷 􏶴􏶷􏷅􏶵􏶮 8.6. 
Please see also the reply to paragraph 8.6.
К􏶮􏶶􏶰 8.4 􏶸􏶷􏶵􏶮􏶻􏶲􏶮 􏶸􏶷􏶯􏶷􏶽􏶬􏶴􏶰􏶯􏶱􏶮 􏶴􏶰􏶱􏶼􏶰􏶱􏶭􏶬я 􏶲􏶺􏶲 􏶲􏶶􏶺􏶻􏶵􏶮 􏶳 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶾􏷆􏶬я 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 􏶱􏶮􏶯􏶬􏷅􏶱􏶬􏶴􏶰 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮 􏶱􏶮 􏶶􏶮􏶲􏶱􏶬􏷆􏶰􏶴􏶷 􏶱􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 (14 % 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2014—2015 􏶿., 24 % 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2014—2016 􏶿., 36 % 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2014—2017 􏶿.). 
Box 8.4 shows a positive trend in relation to the implementation of total available funds at the level of the Member States (14 % implementation for the 2014-2015 period, 24 % for the 2014-2016 period, 36 % for the 2014-2017 period).
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 8.1 (К􏶷􏶱􏶴􏶶􏶷􏶯 􏶱􏶮 􏶲􏶺􏶻􏶯􏶮􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶷􏶾􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶬 􏶸􏶷􏶶􏶺􏷅􏶵􏶬) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 8.1. 
Conclusion and recommendations Recommendation 8.1 (Controls on procurement) The Commission accepts recommendation 8.1.
Ч􏶮􏶳􏶴 2: И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 8.20. 
Part 2: Performance 8.20.
9.12. 
9.12.
9.21. 
9.21.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬я 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 9.23. 
Conclusions and recommendations 9.23.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 1 (􏷀􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶬 􏶷􏶶􏶿􏶮􏶱􏶬􏶻􏶮􏶭􏶬􏶬) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶶􏶬􏶰􏷀􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮􏶴􏶮. 
Recommendation 1 (international organisations) The Commission accepts the recommendation.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/267 BG Г􏶯􏶮􏶲􏶮 10 — А􏶼􏷀􏶬􏶱􏶬􏶳􏶴􏶶􏶮􏶭􏶬я О􏶴􏶿􏶷􏶲􏶷􏶶 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶸􏶷 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶻􏶮 2018 􏶿. 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏷀􏶰􏶴􏶱􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 10.11. 
8.10.2019 Official Journal of the European Union C 340/267 EN Chapter 10 — Administration Replies of the European Parliament to the European Court of Auditors’ 2018 Annual Report 10.11.
10.12. 􏶬 10.13. 
10.12 and 10.13.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/269 BG Г􏶷􏶼􏶬􏷃􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 ГОДИШЕН ДОКЛАД ОТНОСНО ДЕЙНОСТИТЕ, ФИНАНСИРАНИ ОТ ОСМИ􏷁, ДЕВЕТИ􏷁, ДЕСЕТИ􏷁 И ЕДИНАДЕСЕТИ􏷁 ЕВРОПЕЙСКИ ФОНД ЗА РАЗВИТИЕ (ЕФР) (2019/C 340/02) 
8.10.2019 Official Journal of the European Union C 340/269 EN Annual report ANNUAL REPORT ON THE ACTIVITIES FUNDED BY THE 8TH, 9TH, 10TH AND 11TH EUROPEAN DEVELOPMENT FUNDS (EDFs) (2019/C 340/02)
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/271 BG СЪДЪРЖАНИE ЕФР — О􏶴􏶿􏶷􏶲􏶷􏶶􏶬􏶱􏶮К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮............................ ............................................. 
273 RepliesoftheCommission.............................................................................. 295 Page
8.10.2019 􏶿. 
C 340/274 Official Journal of the European Union 8.10.2019 EN Introduction 1.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/275 BG К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬􏶴􏶰 􏶫􏶷􏶱􏶼􏶷􏶲􏶰 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 2. 
8.10.2019 Official Journal of the European Union C 340/275 EN Brief description of the European Development Funds 2.
ЕФР 􏶳􏶰 􏷄􏶸􏶶􏶮􏶲􏶯я􏶲􏶮􏶴 􏶸􏶷􏷅􏶴􏶬 􏶬􏶻􏶭я􏶯􏶷 􏶷􏶴 Г􏶰􏶱􏶰􏶶􏶮􏶯􏶱􏶮 􏶼􏶬􏶶􏶰􏶵􏶭􏶬я „М􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶴􏶶􏷄􏶼􏶱􏶬􏷅􏶰􏶳􏶴􏶲􏶷 􏶬 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰“ 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (3). 
The EDFs are managed almost entirely by the Commission’s Directorate-General for International Cooperation and Development (DG DEVCO) (3).
Р􏶮􏶻􏶿􏶯􏶰􏶼􏶮􏶱􏶬􏶴􏶰 􏶲 􏶱􏶮􏶳􏶴􏶷я􏷆􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶳􏶰 􏶬􏶻􏶲􏶺􏶶􏷃􏶲􏶮􏶴 􏶸􏶷 􏷀􏶱􏶷􏶽􏶰􏶳􏶴􏶲􏶷 􏶶􏶮􏶻􏶯􏶬􏷅􏶱􏶬 􏷀􏶰􏶴􏶷􏶼􏶬 (4) 􏶲 79 􏶼􏶺􏶶􏶽􏶮􏶲􏶬. Г􏶯􏶮􏶲􏶮 I — Ф􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶷 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶱􏶮 О􏶳􏷀􏶬я, Д􏶰􏶲􏶰􏶴􏶬я, Д􏶰􏶳􏶰􏶴􏶬я 􏶬 Е􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴􏶬я ЕФР 6. 
The expenditure covered in this report is delivered using a wide range of methods (4) implemented in 79 countries. Chapter I — Financial implementation of the 8th, 9th, 10th and 11th EDFs 6.
Бю􏶼􏶽􏶰􏶴􏶺􏶴 􏶱􏶮 О􏶳􏷀􏶬я ЕФР (1995—2000 􏶿.) 􏶲􏶺􏶻􏶯􏶬􏶻􏶮 􏶱􏶮 12 840 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷, 􏶱􏶮 Д􏶰􏶲􏶰􏶴􏶬я ЕФР (2000—2007 􏶿.) – 􏶱􏶮 13,8 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷, 􏶮 􏶱􏶮 Д􏶰􏶳􏶰􏶴􏶬я ЕФР (2008—2013 􏶿.) – 􏶱􏶮 22 682 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷. 
The budget of the 8th EDF (1995-2000) was 12 840 million euros, that of the 9th EDF (2000-2007) 13 800 million euros, and that of the 10th EDF (2008-2013) 22 682 million euros.
В􏶺􏶴􏶶􏶰􏷃􏶱􏶷􏶴􏶷 􏶳􏶸􏶷􏶶􏶮􏶻􏷄􏷀􏶰􏶱􏶬􏶰 􏶻􏶮 􏶳􏶺􏶻􏶼􏶮􏶲􏶮􏶱􏶰 􏶱􏶮 11-􏶬я ЕФР (5) (2015—2020 􏶿.) 􏶲􏶯􏶰􏶻􏶰 􏶲 􏶳􏶬􏶯􏶮 􏶱􏶮 1 􏷀􏶮􏶶􏶴 2015 􏶿. 
The Internal Agreement establishing the 11th EDF (5) (2015-2020) came into force on 1 March 2015 (6).
(6) Е􏶼􏶬􏶱􏶮􏶼􏶰􏶳􏶰􏶴􏶬я􏶴 ЕФР 􏶲􏶺􏶻􏶯􏶬􏶻􏶮 􏶷􏶾􏷆􏶷 􏶱􏶮 30 506 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 (7), 􏶵􏶮􏶴􏶷 29 089 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷 􏶷􏶴 􏶴􏶮􏶻􏶬 􏶳􏷄􏷀􏶮 􏶳􏶰 􏶷􏶴􏶸􏷄􏶳􏶵􏶮􏶴 􏶻􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏶷􏶴 АКТБ, 􏶮 364,5 􏷀􏶯􏶱. 􏶰􏶲􏶶􏶷 – 􏶻􏶮 ОСТ. 
The 11th EDF holds 30 506 million euros (7), of which 29 089 million is allocated to the ACP countries and 364,5 million to the OCTs.
(1) В􏶽. 􏷅􏶯􏶰􏶱􏶷􏶲􏶰 43, 48—50 􏶬 58 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) 2015/323 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 2 􏷀􏶮􏶶􏶴 2015 􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶬я 􏶶􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴, 􏶸􏶶􏶬􏶯􏶷􏶽􏶬􏷀 􏶻􏶮 11-􏶬я Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬 􏶫􏶷􏶱􏶼 􏶻􏶮 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 (ОВ L 58, 3.3.2015 􏶿., 􏶳􏶴􏶶. 
Box 2 shows the use of EDF resources both in 2018 and cumulatively. (1) See Articles 43, 48-50 and 58 of Council Regulation (EU) 2015/323 of 2 March 2015 on the financial regulation applicable to the 11th European Development Fund (OJ L 58, 3.3.2015, p.