natgillin/translations-raw huggingface dataset:
C 311/72 DA Den Europžiske Unions Tidende 5.12.2008 INDLEDNING 1. 
C 311/72 EN Official Journal of the European Union 5.12.2008 INTRODUCTION 1.
Forvaltningsorganet for Undervisning, Audiovisuelle Medier og Kultur (herefter ČorganetÇ) blev oprettet ved Kommissionens afgżrelse 2005/56/EF af 14. januar 2005 (1). 
The Education, Audiovisual and Culture Executive Agency (hereinafter referred to as the Agency) was set up by Commission Decision 2005/56/EC of 14 January 2005 (1).
Organet blev oprettet for en periode, der begyndte den 1. januar 2005 og slutter den 31. december 2015 (2). 
The Agency was established for a period beginning on 1 January 2005 and ending on 31 December 2015 (2).
Organet forvalter programmer, som er vedtaget af Kommissionen inden for omrderne undervisning, audiovisuelle medier og kultur, herunder den detaljerede gennemfżrelse af tekniske projekter. 
The Agency manages programmes decided by the Commission in the fields of education, audiovisual and culture, including undertaking the detailed implementation of technical projects.
Tabel 1 er en oversigt over organets befżjelser og virksomhed. 
Table 1 summarises the AgencyŐs competences and activities.
De centrale data i organets regnskab for regnskabsret 2007 vises i tabel 2, 3 og 4 til orientering. 
Key data summarised from the financial statements drawn up by the Agency for the financial year 2007 are presented in Tables 2, 3 and 4for information purposes.
Retten afgiver denne revisionserklžring til Europa-Parlamentet og Rdet i overensstemmelse med artikel 14 i Rdets forordning (EF) nr. 58/2003 af 19. december 2002 (3). 
This Statement is addressed to the European Parliament and the Council in accordance with Article 14 of Council Regulation (EC) No 58/2003 of 19 December 2002 (3); it was drawn up following an examination of the AgencyŐs accounts, as required by Article 248 of the Treaty establishing the European Community.
Organets regnskab for det regnskabsr, der afsluttedes den 31. december 2007 (4), er opstillet af organets direktżr i overensstemmelse med artikel 14 i forordning (EF) nr. 58/2003 og sendt til Retten, der skal afgive en revisionserklžring om regnskabernes rigtighed og om de underliggende transaktioners lovlighed og formelle rigtighed. 
The AgencyŐs accounts for the financial year ended 31 December 2007 (4) were drawn up by its Director, pursuant to Article 14 of Regulation (EC) No 58/2003, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions.
Revisionen blev gennemfżrt i overensstemmelse med IFACŐs og ISSAIŐs (5) internationale revisionsstandarder og etiske kodekser, i det omfang de finder anvendelse p de sžrlige forhold, der gżr sig gžldende i Det Europžiske Fžllesskab. 
The Court conducted its audit in accordance with the IFAC and ISSAI (5) International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context.
Revisionen gav Retten et rimeligt grundlag for nedenstende erklžring: Regnskabernes rigtighed Organets regnskab for det regnskabsr, der afsluttedes pr. 31. december 2007, er p alle vžsentlige punkter rigtigt. 
The Court has thus obtained a reasonable basis for the Statement set out below: Reliability of the accounts The AgencyŐs accounts for the financial year ended 31 December 2007 are, in all material respects, reliable.
(1) EUT L 24 af 27.1.2005, s. 
(1) OJ L 24, 27.1.2005, p.
(2) EUT L 49 af 17.2.2007, s. 
(2) OJ L 49, 17.2.2007, p.
(3) EFT L 11 af 16.1.2003, s. 
(3) OJ L 11, 16.1.2003, p.
(4) Regnskabet er dateret den 16. juni 2008, og Retten modtog det den 8. juli 2008. 
(4) These accounts were drawn up on 16 June 2008 and received by the Court on 8 July 2008.
(5) International Federation of Accountants (IFAC) og International Standards of Supreme Audit Institutions (ISSAI). 
(5) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).
De underliggende transaktioners lovlighed og formelle rigtighed Taget under t er de transaktioner, der ligger til grund for organets rsregnskab, lovlige og formelt rigtige. 
Legality and regularity of the underlying transactions The transactions underlying the AgencyŐs annual accounts, taken as a whole, are legal and regular.
Organets endelige driftsbudget for 2007 var p 36,0 millioner euro mod 27,7 millioner euro det foregende r. 
The AgencyŐs final administrative budget for 2007 amounted to 36,0 million euro as compared with 27,7 million euro for the previous year.
Denne stigning skyldes primžrt, at organets mandat blev udvidet til ogs at omfatte gennemfżrelsen af den nye generation af EU-programmer for perioden 2007-2013. 
This increase is mainly explained by the extension of the Agencys mandate to cover implementation of the new generation of EU programmes for the period 2007-2013.
6,8 millioner euro af budgetbevillingerne blev fremfżrt til 2008. 
Of the budget appropriations, 6,8 million euro have been carried over to 2008.
En stor del af disse fremfżrsler vedrżrte eksterne ydelser, som der var indget aftale om i 2007, men som i stor udstržkning vil blive udfżrt i 2008 (it-udvikling, eksperter mv.). 
A significant part of these carry-overs concerned external services contracted in 2007 which will to a large extent be implemented in 2008 (IT development, experts, etc.).
Princippet om etrighed blev sledes ikke overholdt fuldt ud. 
Thus the budgetary principle of annuality was not strictly observed.
1,1 million euro af de bevillinger, der blev fremfżrt fra 2006, bortfaldt i 2007, primžrt fordi udgifterne til eksperter var ansat for hżjt, og revisionskontrakterne blev implementeret med forsinkelse. 
1,1 million euro of the appropriations carried over from 2006 were cancelled in 2007 mainly due to the overstatement of expert-related expenditure and delays in the implementation of audit contracts.
Et stort antal revisioner (6), som der var indget kontrakt om inden udgangen af 2006, var stadig ikke afsluttet ved udgangen af 2007. 
A high number of audits (6) contracted before the end of 2006 were still not closed at the end of 2007.
De tilhżrende bevillinger er bortfaldet, og organet vil derfor vžre nżdt til at anvende 2008-bevillinger til at betale omkostningerne forbundet med disse revisioner. 
The corresponding appropriations had to be cancelled and the Agency will need to use 2008 appropriations to pay the costs related to these audits.
Der er en risiko for, at denne situation vil opst igen i 2008 (7). 
There is a risk this situation will repeat itself in 2008 (7).
De ovenfor beskrevne forhold viser, at det stadig er muligt at forbedre programmeringen og budgetteringen af organets aktiviteter. 
The above described situations show that there is still room for improvement in the programming and the budgeting of the AgencyŐs activities.
I forbindelse med en kontrakt (8) afholdt organet den mellemliggende betaling af gebyrer, selv om kontrahenten ikke havde forelagt al den nżdvendige dokumentation. 
For one contract (8), the intermediate payment was made by the Agency for fees despite the fact that all the required supporting documentation was not provided by the contractor.
(6) Ca. 34 kontrakter til en samlet vžrdi af 139 103,74 euro. 
(6) About 34 contracts for a total value of 139 103,74 euro.
(7) Mere end 1,1 million euro i bevillinger til ČRevisionsudgifterÇ (Artikel 264 p budgettet) blev fremfżrt fra 2007 til 2008. 
(7) More than 1,1 million euro appropriations pertaining to ÔAudit feesŐ (Article 264 of the budget) have been carried over from 2007 to 2008.
(8) Kontrakt om tilrettelžggelse af Erasmus Mundus-konsortiets rlige konference (kontraktens vžrdi: 283 953,50 euro). 
(8) Contract for the organisation of the annual Erasmus Mundus Consortia conference (Value of the contract: 283 953,50 euro).
5.12.2008 DA Den Europžiske Unions Tidende 10. 
5.12.2008 EN Official Journal of the European Union C 311/73 10.
Sdanne retningslinjer vil bedre kunne ningslinjer for ansžttelse af midlertidigt ansatte og kontraktan-procedurerne er transparente og ikke-diskriminerende. 
The Agency has yet to adopt a formal recruitment prac-better ensure transparent and non-discriminatory procedures. tical guidelines for temporary and contractual staff.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 18. september 2008. 
This would This Report was adopted by the Court of Auditors in Luxembourg at its meeting of 18 September 2008.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand C 311/73 sikre, at 
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President
C 311/74 DA Den Europžiske Unions Tidende 5.12.2008 Fžllesskabets kompetenceomrder i henhold til traktaten Organets befżjelser som fastlagt i Kommissionens afgżrelse 2005/56/EF af 14. januar 2005 og i Kommissionens afgżrelse 2007/114/EF af 8. februar 2007 Ledelse 1. Styrelseskomiteen Organets disponible ressourcer i 2007 Aktiviteter og output i 2007 (Produkter og ydelser leveret i 2007) Fžllesskabet bidrager til udviklingen af et hżjt uddannelsesniveau. 
C 311/74 EN Official Journal of the European Union 5.12.2008 Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Commission Decision 2005/56/EC of 14 January 2005 and in Commission Decision 2007/114/EC of 8 February 2007 Governance Resources made available to the Agency in 2007 Activities and outputs in 2007 (Products and services supplied in 2007) The Community shall contribute to the development of quality education. Objectives Tasks 1.
406 (310,2) millioner euro til forvaltning af EF-programmer og -projekter, som uddelegeres til Forvaltningsorganet og gennemfżres af organet p Kommissionens ansvar. I overensstemmelse med udvidelsen af dets mandat og under iagttagelse af princippet om forsvarlig żkonomisk forvaltning har Forvaltningsorganet varetaget forvaltningen af visse dele af den nye generation af programmer (2007-2013) p omrderne undervisning, audiovisuelle medier og kultur, herunder undersżgelser, forhold vedrżrende nationale organer og supplerende indkaldelser af forslag. 
Steering Committee Final 2007 budget (a) Activities and outputs in 2007 Ń In accordance with the extension of its man-(Article 149(1) of the Treaty) 406 (310,2) million euro for the management of Community programmes and projects delegated to the Executive Agency and implemented by the Agency on the CommissionŐs responsibility. date and in compliance with the principle of sound financial management, the Executive Agency has achieved the management of certain strands of the new generation of programmes (2007-2013) in the fields of education, audiovisual and culture, including studies, national organisms and additional calls for proposals.
Forvaltningsorganet har ogs gennemfżrt de aktioner p omrdet eksternt samarbejde inden for hżjere uddannelse og erhvervsuddannelse, som er delegeret til det fra 2007. 
The Executive Agency has also implemented the actions delegated from 2007 in the area of external cooperation in higher education and training.
Fžllesskabet ivžrksžtter en erhvervsuddannelsespolitik. 
The Community shall implement a vocational training policy.
Den vedtager organets rlige arbejdsprogram, nr Kommissionen har godkendt det. 
It adopts the AgencyŐs annual work programme after approval by the European Commission.
Vedtager desuden organets administrative budget og dets rlige aktivitetsrapport. 
In addition, it adopts the administrative budget of the Agency and its annual activity report.
(Traktatens artikel 150, stk. 1) borgerskab i Den Europžiske Ń At vedtage budgetgennemfż-Union. 
(Article 150(1) of the Treaty) ship in the European Union.
Disse foranstaltninger har relsesakter for indtžgter og 2) Driftsbudget: Fžllesskabet bidrager til, at medlemsstaternes kulturer kan udfolde sig. som hovedforml at styrke den udgifter og, p grundlag af sociale samhżrighed og bidrage Kommissionens uddelegering, 36 (29,2) millioner euro til at drive organet som et uafhžngigt organ (Traktatens artikel 151, stk. 1) skabe en stadig snžvrere union EF-programmernes gennem-2. 
The Ń main objectives of these measures are to reinforce social cohesion and to contribute to competitive-To adopt the instruments of budget implementation for revenue and expenditure and to carry out, where the Commission has empowered it to do so, the operations necessary for the management of the Community programmes and, in particular, those linked to the award of grants and contracts. The Community shall contribute to the flowering of the cultures of the Member States. 2.
Disse foranstaltninger omfatter en kontrakter og tilskud ržkke forskellige EF-programmer. 
These measures include a variety of Community programmes. 2.
Kommissionen. 
Commission.
Ansatte pr. 31. december 2007 (Traktatens artikel 157, stk. 1) Ń At indsamle, analysere og Organet er ansvarligt for forvalt-fremsende alle de oplysninger ningen af visse dele af disse pro-til Kommissionen, der er nżd-grammer (f.eks. 
Staff at 31 December 2007 Ń In parallel, the Agency has pursued the management of the ongoing Erasmus Mundus programme (2004-2008) and the tasks aiming at the completion of the previous generation of programmes expiring end 2006. To implement, at Community level, the network of information on education in Europe (Eurydice) for the collection, analysis and dissemination of information and the production of studies and publications.
ČLivslang LžringÇ, vendige for at mlrette gen-ČKulturÇ, ČAktive UngeÇ, ČBorger-nemfżrelsen af 3. 
Table 1 Education, Audiovisual and Culture Executive Agency (EACEA), Brussels 3.
Ń Der blev offentliggjort 39 indkaldelser af forslag vedrżrende den nye generation af programmer for perioden 2007-2013; de dertilhżrende udvžlgelsesprocedurer blev afholdt inden for de fastsatte frister. 
Ń Ń Ń Total staff: 301 (278) Jobs allocation: Ń 39 calls for proposals have been published for the new generation of programmes 2007-2013; the relevant selection processes have been organised on schedule.
Mere end 4 000 projekter blev udvalgt som tilskudsbe-rettigede, og ved udgangen af 2007 var der indget en kontrakt for praktisk taget alle disse projekter. skżn, nr politiske beslutninger kationer skal fżres ud i livet. plan informationsnettet om 4. 
More than 4 000 projects were selected for grant award, virtually all of which resulted in a contract by the end of 2007.
5.12.2008 DA Den Europžiske Unions Tidende C 311/75 Fžllesskabets kompetenceomrder i henhold til traktaten Organets befżjelser som fastlagt i Kommissionens afgżrelse 2005/56/EF af 14. januar 2005 og i Kommissionens afgżrelse 2007/114/EF af 8. februar 2007 Ledelse Organets disponible ressourcer i 2007 Aktiviteter og output i 2007 (Produkter og ydelser leveret i 2007) Kilde: Organet. 
5.12.2008 EN Official Journal of the European Union C 311/75 Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Commission Decision 2005/56/EC of 14 January 2005 and in Commission Decision 2007/114/EC of 8 February 2007 Governance Resources made available to the Agency in 2007 Activities and outputs in 2007 (Products and services supplied in 2007) Source: Information supplied by the Agency.
(Data for 2006) Ń Endvidere blev der analyseret 650 endelige rapporter udarbejdet under programmet ČBorger-nes EuropaÇ og de dertilhżrende endelige betalinger blev afholdt. 
(Data for 2006) Ń In addition, 650 final reports under the new ŐEurope for citizensŐ programme have been analysed and the relevant final payments executed.
Ń 99 % af forpligtelsesbevillingerne og 95 % af betalingsbevillingerne p aktionsbudgettet blev udnyttet. 
Ń The budget execution rates have reached 99 % for commitments appropriations and 95 % for payments appropriations (operational budget).
Ń Der blev indfżrt en ržkke forenklingsforanstaltninger med henblik p at forbedre forvaltningsprocesserne og -procedurerne over for stżttemodtagerne og harmonisere og accelerere de interne arbejdsprocedurer. 
Ń A range of simplification measures has been implemented to improve management processes and procedures towards beneficiaries and to harmonize and accelerate internal working procedures.
Ń I 2007 blev de nżdvendige ansžttelsesprocedurer ivžrksat med henblik p at overtage forvaltningen af Det Europžiske Eurydice-kontor fra 2008. 
Ń The necessary recruitment measures have been initiated in 2007 to take over the management of the European Eurydice unit from 2008.
Desuden blev der gennemfżrt en ržkke projekter, kick off-mżder og tre Infodage i 2007. 
Moreover, a range of projectsŐ, kick off meetings and three InfoDays have taken place in 2007.
Ved udgangen af 2007 var der p organets websted registreret 7 000 page views om dagen og 40 000 unikke besżgende hver mned. 
By the end of 2007, the Agency website registered around 7 000 page views a day and 40 000 unique visitors a month.
Ń Der blev afsluttet 110 revisioner (60 %) ud af de 185 ikke-afsluttede revisioner, organet fik overdraget fra GD EAC i 2006. 
Ń 110 audits were closed (60 %) out of the 185 unfinished audits handed over from DG EAC in 2006.
Ń For s vidt angr organets revisionsplan for 2006 (99), blev der gennemfżrt 98 revisionsbesżg, og 25 revisioner er blevet afsluttet. 
Ń Regarding the AgencyŐs audit plan for year 2006 (99), 98 audit visits have been carried out and 25 audits are closed.
Kun seks udkast til revisionsberetninger er endnu ikke fžrdige. 
Only six draft reports are still expected.
I 2007 udarbejdede organet en revisionsplan med 138 stedlige revisioner. 
The Agency drew up an audit plan in 2007 scheduling 138 on-the-spot audit visits.
Der blev afholdt 15 udbudsprocedurer for udfżrelse af undersżgelser og levering af tjene-steydelser; 6 kontrahenter blev udvalgt ved udgangen af 2007. 
15 calls for tenders/procurement procedures were launched for the execution of studies and services; six contractors were selected by end 2007.
C 311/76 DA Den Europžiske Unions Tidende 5.12.2008 Indtžgternes art Indtžgter opfżrt p regnskabsrets endelige budget Oppebrne indtžgter Udgifternes fordeling Bevillinger fremfżrt fra det foregende regnskabsr Tilskud fra Det Europžiske Fžllesskab (1) 36 027 (2) 36 136 Afsnit I Personale 21 008 15 019 20 201 14 231 19 178 8 437 1 023 5 795 807 787 1 220 5 468 927 4 629 293 839 I alt 36 027 36 136 I alt 36 027 34 432 27 615 6 818 1 594 6 688 5 556 1 132 Indtžgter Udgifter Bevillinger p det endelige budget (1) Det Europžiske Żkonomiske Samarbejdsomrde. 
C 311/76 EN Official Journal of the European Union 5.12.2008 Source of revenue Revenue entered in the final budget for the financial year Revenue collected Allocation of expenditure Appropriations carried over from the previous financial year Community Subsidies (1) 36 027 (2) 36 136 Title I Staff 21 008 15 019 20 201 14 231 19 178 8 437 1 023 5 795 807 787 1 220 5 468 927 4 629 293 839 Total 36 027 36 136 Total 36 027 34 432 27 615 6 818 1 594 6 688 5 556 1 132 Revenue Expenditure Final budget appropriations Title II Administration (1) European Economic Area.
(2) Inklusive 50 000 euro fra EUF. 
(2) Including 50 000 euros from the FED.
Kilde: Organet. 
Source: Data supplied by the Agency.
Tabellen er udarbejdet p grundlag af organets eget rsregnskab. 
This table summarises the data provided by the Agency in its annual accounts.
Afsnit II Driftsudgifter Tabel 2 Forvaltningsorganet for Undervisning, Audiovisuelle Medier og Kultur (Bruxelles) Ń Budgetgennemfżrelse i regnskabsret 2007 bevillinger forpligtelser betalinger fremfżrte bevillinger bortfaldne bevillinger disponible bevillinger betalinger bortfaldne bevillinger (1 000 euro) 
Table 2 Education, Audiovisual and Culture Executive Agency (Brussels) Ń Implementation of the budget for the financial year 2007 entered committed paid carried over cancelled available paid cancelled (1 000 euro)
5.12.2008 DA Den Europžiske Unions Tidende Tabel 3 Forvaltningsorganet for Undervisning, Audiovisuelle Medier og Kultur (Bruxelles) Ń Resultatopgżrelse for regnskabsrene 2007 og 2006 C 311/77 Driftsindtžgter Tilskud fra Det Europžiske Fžllesskab Andre indtžgter Driftsudgifter Personaleudgifter Udgifter vedrżrende anlžgsaktiver Andre administrative udgifter Udgifter vedrżrende finansielle operationer I alt (a) I alt (b) 2007 33 191 292 33 483 15 665 210 17 005 32 880 4 4 599 (1 000 euro) 2006 26 397 26 397 13 071 57 9 725 22 853 0 0 3 544 I alt (c) Żkonomisk resultat for regnskabsret (d = a Đ b Đ c) Kilde: Organet. 
5.12.2008 EN Official Journal of the European Union Table 3 Education, Audiovisual and Culture Executive Agency (Brussels) Ń Economic outturn account for the financial year 2007 and 2006 C 311/77 Operating revenue Community subsidies Other revenue Operating expenses Staff expenses Fixed asset related expenses Other administrative expenses Financial operations expenses Total (a) Total (b) Total (c) Economicresultfortheyear(d=aĐbĐc) 2007 33 191 292 33 483 15 665 210 17 005 32 880 4 4 599 (1 000 euro) 2006 26 397 26 397 13 071 57 9 725 22 853 0 0 3 544 Source: Data supplied by the Agency.
Tabellen er udarbejdet p grundlag af organets eget rsregnskab: Regnskabet er opstillet efter periodiseringsprincippet. 
This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on an accrual basis.
31. december 2007 og 2006 2007 222 338 915 9 829 11 304 476 6 684 7 160 4 144 3 544 599 4 144 Anlžgsaktiver Immaterielle anlžgsaktiver Materielle anlžgsaktiver Omsžtningsaktiver Kortfristede tilgodehavender Kontanter og likvide midler Omsžtningspassiver Hensžttelser til tab og omkostninger Kreditorer Reserve Akkumuleret overskud/underskud Żkonomisk resultat for regnskabsret Aktiver i alt Passiver i alt Nettoaktiver Nettokapital (1 000 euro) 2006 159 243 1 252 7 886 9 540 310 5 686 5 996 3 544 Ń 3 544 3 544 NB: Tallene er afrundet, og summen af tallene kan derfor afvige fra totalen. Kilde: Organet. 
Total assets Total liabilities Net assets Net capital 2007 222 338 915 9 829 11 304 476 6 684 7 160 4 144 3 544 599 4 144 (1 000 euro) 2006 159 243 1 252 7 886 9 540 310 5 686 5 996 3 544 Ń 3 544 3 544 Source: Data supplied by the Agency.
C 311/78 DA Den Europžiske Unions Tidende 5.12.2008 ORGANETS SVAR 7. 
C 311/78 EN Official Journal of the European Union 5.12.2008 THE AGENCYŐS REPLIES 7.
Forvaltningsorganet har allerede mindsket antallet af fremfżrsler med 4 % i 2007 i forhold til 2006. 
The Agency has already reduced the rate for the carryover of appropriations by 4 % compared with 2006.
Den anden forlžngelse i 2008 af visse serviceaftaler, som blev indget i slutningen af 2006, efter at forvaltningsorganet blev żkonomisk uafhžngigt, vedrżrer en kortere periode for at rette op p situationen vedrżrende fremfżrsler af bevillinger til 2009. 
Moreover, the second renewal in 2008 of a number of contracts of employment signed at the end of 2006 after the Agency became self-financing covers a shorter period in order to remedy the situation during the carryover of appropriations around 2009.
For at undg at et stort antal fremfżrte bevillinger bortfalder, indfżrte forvaltningsorgaet en procedure for afslutning i slutningen af 2007, som medfżrer, at der kun fremfżres bevillinger til N+1, som har til forml at betale de fakturarer, der ikke er modtaget pr. 31/12/N. De forelżbige forpligtelser er der ligeledes blevet fulgt bedre op p i 2007. 
In order to avoid large-scale cancellations of appropriations carried over, the Agency implemented a closing procedure at the end of 2007 aimed at carrying over to N + 1 only those approprations intended to cover the payment of invoices not received by 31/12/N. There was also greater monitoring of provisional commitments in 2007.
For s vidt angr revisioner vil bestržbelserne p at indhente forsinkelserne i 2006 forsat vžre en prioritet i 2008. 
As for audits, the continued gradual reduction of the backlog from 2006 remains a priority for 2008.
Revisionsplanen i 2008 er desuden blevet tilpasset for at kunne indhente forsinkelserne og sikre en hurtigere gennemfżrelse. 
Also, the 2008 audit plan has been adapted to allow the backlog to be absorbed and to ensure speedier implementation of the latter.