natgillin/translations-raw huggingface dataset:
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of key controls of the OfficeŐs supervisory and control systems. 
Kontrollikoja auditi lhenemisviis koosneb analtilistest auditiprotseduuridest, tehingute otsesest testimisest ning ameti jrelevalve-ja kontrollissteemide peamiste kontrollimehhanismide hindamisest.
(1) OJ L 132, 29.5.2010, p. 11. 
(1) ELT L 132, 29.5.2010, lk 11.
(2) COM(2016) 271 final (3) More information on the OfficeŐs competences and activities is available on its website: www.easo.europa.eu 2015 15,9 93 
(2) COM(2016) 271 final (3) Ameti pdevust ja tegevust tutvustav tiendav teave on leitav selle veebisaidil www.easo.europa.eu. 2015 15,9 93
C 417/80 Official Journal of the European Union 6.12.2017 EN OPINION 6. 
C 417/80 Euroopa Liidu Teataja 6.12.2017 ET ARVAMUS 6.
We have audited: (a) the accounts of the Office which comprise the financial statements (1) and the reports on the implementation of the budget (2) for the financial year ended 31 December 2016, and (b) the legality and regularity of the transactions underlying those accounts, as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU). 
Kontrollikoda auditeeris: a) ameti raamatupidamise aastaaruannet, mis koosneb finantsaruannetest (1) ja eelarve titmise aruannetest (2) 31. detsembril 2016. aastal lppenud eelarveaasta kohta, b) raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkust ja korrektsust, nagu stestatud Euroopa Liidu toimimise lepingu artiklis 287.
Reliability of the accounts Opinion on the reliability of the accounts 7. 
Raamatupidamise aastaaruande usaldusvrsus Arvamus raamatupidamise aastaaruande usaldusvrsuse kohta 7.
In our opinion, the accounts of the Office for the year ended 31 December 2016 present fairly, in all material respects, the financial position of the Office at 31 December 2016, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer. 
Kontrollikoja hinnangul annab ameti raamatupidamise aastaaruanne 31. detsembril 2016 lppenud eelarveaasta kohta kikides olulistes aspektides iglase pildi ameti finantsolukorrast 31. detsembri 2016. aasta seisuga, finantstulemustest, rahavoogudest ja netovara muutustest lppenud aastal vastavalt selle finantsmrusele ja komisjoni peaarvepidaja vastu vetud arvestuseeskirjadele.
Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts 8. 
Raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkus ja korrektsus Tulud Arvamus raamatupidamise aastaaruande aluseks olevate tulude seaduslikkuse ja korrektsuse kohta 8.
Payments Basis of qualified opinion 9. 
Maksed Alus mrkusega arvamusele 9.
The Court made material findings in relation to two out of five significant procurement procedures from 2016 for which payments were incurred during the year, as set out in paragraphs 9.1 and 9.2. 
Kontrollikoda tegi olulisi leide kahe 2016. aastaolulise hankemenetluse kohta viiest, mille alusel aasta jooksul makseid tehti (vt punktid 9.1 ja 9.2).
Two of the three tenderers participating in one audited procurement procedure for the provision of travel services under a framework service contract amounting to 4 million euro for the period 2016 to 2020 were asked to provide additional information in relation to the same selection criteria. 
9.1. hes auditeeritud hankemenetluses, mis puudutas perioodi 2016Đ2020 hlmava 4 miljoni euro suuruse teenuste raamlepingu raames reisiteenuste pakkumist, paluti kahel pakkujal kolmest samade valikukriteeriumite puhul esitada tiendavat teavet.
Although neither of them submitted the requested information (CVs of the persons to perform the task at EASOŐs premises), only one of them was excluded from the procedure for this reason. 
Kuigi kumbki neist ei esitanud nutud teavet (esitada isikute CVd, kes pidid teenuseid EASO ruumides osutama), jeti neist hankemenetlusest seetttu vlja vaid ks.
The other one was awarded the contract on the basis that the relevant CVs would be provided following the award of the contract. 
Teisega slmiti leping selle phjal, et asjakohased CVd esitatakse prast lepingu slmimist.
The procurement procedure therefore did not comply with the principle of equal treatment and the contract was awarded to a tenderer who did not fulfil all selection criteria. 
Seetttu ei olnud hankemenetlus vrdse kohtlemise phimttega koosklas ja leping slmiti pakkujaga, kes valikukriteeriume ei titnud.
The framework contract and associated 2016 payments, amounting to 920 561 euro, are therefore irregular. 
Knealune raamleping ja sellega seotud 2016. aasta maksed (kokku 920 561 eurot) on seega igusnormide vastased.
In February 2016 the Office directly awarded a framework contract (FWC) for interim services to support it in its response to the migration crisis for a period of 12 months amounting to 3,6 million euro. 
2016. aasta veebruaris slmis amet ilma hankemenetluseta heks aastaks raamlepingu rndekriisiga tegelemise toetamiseks vajalike ajutiste teenuste osutamiseks summas 3,6 miljonit eurot.
The FWC was awarded to a single preselected economic operator without applying any of the procurement procedures laid down in the EU Financial Regulation (3). 
Raamleping slmiti he eelnevalt valitud ettevtjaga ilma hegi ELi finantsmrusega ette nhtud hankemenetluse kohaldamiseta (3).
The award was therefore not in compliance with the relevant EU rules and associated 2016 payments, amounting to 592 273 euro, are irregular. 
Raamlepingu slmimine ei olnud seetttu asjaomaste ELi eeskirjadega koosklas ja lepinguga seotud 2016. aasta maksed (kokku 592 273 eurot) on seega igusnormide vastased.
(1) (2) (3) The financial statements comprise the balance sheet, the statement of financial performance, the cashflow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes. 
(1) (2) (3) Finantsaruanded sisaldavad bilanssi, tulemiaruannet, rahavoogude aruannet, netovara muutuste aruannet, thtsamate arvestusphimtete kokkuvtet ja muud selgitavat teavet.
The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes. 
Eelarve titmise aruanded sisaldavad kiki eelarvetoiminguid koondavaid aruandeid ja selgitavaid lisasid.
Article 104 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1), provides that procedures for awarding concession contracts or public contracts, including framework contracts shall take one of the forms listed in that article. 
Euroopa Parlamendi ja nukogu mruse (EL) nr 966/2012 (ELT L 298, 26.10.2012, lk 1) artiklis 104 stestatakse, et avaliku hanke lepinguid, sealhulgas raamlepinguid, vib slmida ainult selles artiklis loetletud hankemenetluste kaudu.
EN 6.12.2017 Official Journal of the European Union C 417/81 Qualified opinion on the legality and regularity of payments underlying the accounts 11. 
ET 6.12.2017 Euroopa Liidu Teataja C 417/81 Mrkusega arvamus raamatupidamise aastaaruande aluseks olevate maksete seaduslikkuse ja korrektsuse kohta 11.
In our opinion, except for the effects of the matters described in the Basis of qualified opinion paragraph 9, the payments underlying the accounts for the year ended 31 December 2016 are legal and regular in all material respects. 
Vlja arvatud mrkusega arvamuse esitamise aluses (vt punkt 9) kirjeldatud asjaolude vimalik mju, on kontrollikoja hinnangul 2016. aasta 31. detsembril lppenud aasta raamatupidamise aastaaruande aluseks olevad maksed kigis olulistes aspektides seaduslikud ja korrektsed.
Responsibilities of management and those charged with governance 12. 
Juhtkonna ja majandusksuse valitsemise eest vastutavate isikute kohustused 12.
In accordance with Articles 310 to 325 of the TFEU and the OfficeŐs Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them. 
Vastavalt Euroopa Liidu toimimise lepingu artiklitele 310Đ325 ja ameti finantsmrusele vastutab juhtkond rahvusvaheliselt tunnustatud avaliku sektori raamatupidamisstandardite kohase raamatupidamise aastaaruande koostamise ja esitamise ning raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest.
The OfficeŐs management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts. 
Ameti juhtkonnal on lplik vastutus raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest.
Auditor's responsibilities for the audit of the accounts and underlying transactions 15. 
Audiitori kohustused raamatupidamise aastaaruande ja selle aluseks olevate tehingute auditeerimisel 15.
Our objectives are to obtain reasonable assurance about whether the accounts of the Office are free from material misstatement and the transactions underlying them are legal and regular and to provide, on the basis of our audit, the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
Kontrollikoja eesmrk on saada piisav kindlus selle kohta, et ameti raamatupidamise aastaaruanne ei sisalda olulisi vrkajastamisi ning selle aluseks olevad tehingud on seaduslikud ja korrektsed, ning esitada oma auditi phjal Euroopa Parlamendile ja nukogule vi muudele asjaomastele eelarve titmisele heakskiidu andmise eest vastutavatele institutsioonidele kinnitav avaldus, mis kinnitab raamatupidamise aastaaruande usaldusvrsust ning selle aluseks olevate tehingute seaduslikkust ja korrektsust.
In making those risk assessments, internal controls relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions, are considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal controls. 
Asjakohaste auditiprotseduuride kavandamiseks (kuid mitte arvamuse esitamiseks sisekontrollimehhanismide tulemuslikkuse kohta) vtab audiitor riskihinnangu tegemisel arvesse aruande koostamiseks ja iglaseks esitamiseks ning selle alustehingute seaduslikkuse ja korrektsuse tagamiseks rakendatud sisekontrollimehhanisme.
For revenue, we verify the subsidy received from the Commission and assess the OfficeŐs procedures for collecting fees and other income, if any. 
Tulude puhul kontrollib kontrollikoda komisjonilt saadud toetust ning hindab ameti tasude ja muude tulude kogumise korda (kui amet on sellist tulu saanud).
In preparing this report and Statement of Assurance, we considered the audit work of the independent external auditor performed on the OfficeŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (1). 
Kesoleva aruande ja kinnitava avalduse koostamisel vttis kontrollikoda arvesse sltumatu vlisaudiitori audititd, mis hlmas ameti raamatupidamise aastaaruande kontrollimist vastavalt ELi finantsmruse artikli 208 likes 4 (1) stestatud nuetele.
(1) Regulation (EU, Euratom) No 966/2012. 
(1) Mrus (EL, Euratom) nr 966/2012.
EN C 417/82 Official Journal of the European Union 6.12.2017 20. 
ET C 417/82 Euroopa Liidu Teataja 6.12.2017 20.
COMMENTS ON THE LEGALITY AND REGULARITY OF TRANSACTIONS 21. 
KOMMENTAARID TEHINGUTE SEADUSLIKKUSE JA KORREKTSUSE KOHTA 21.
In August 2016 the Office launched an open procedure (five lots) to award a FWC to cover its needs for cultural mediators/interpreters in different countries. 
2016. aasta augustis kivitas amet avatud (viieosalise) hankemenetluse raamlepingu slmimiseks, millega katta eri riikide vajadus kultuurivahendajate/tlkide jrele.
The total amount of the FWC for the four lots signed and audited (Lots 2 to 5) was 60 million euro over four years. 
Raamlepingu nelja allkirjastatud ja auditeeritud osa (2.Đ5. osa) kogusumma oli 60 miljonit eurot, mis oli ette nhtud neljaks aastaks.
These four lots were awarded to the same tenderer as first contractor-in-cascade. This contractor met the financial requirements of the selection criteria (1 million euro annual turnover) except for one of the three prior years, for which an availment contract was signed with a non-profit organisation which committed to make its ÔturnoverŐ available to the contractor. 
See pakkuja oli eelneva kolme aasta puhul titnud valikukriteeriumide finantsnuded (aastakive 1 miljon eurot) kahel aastal ning he aasta kohta slmiti he mittetulundushinguga leping, mille alusel vis pakkuja selle hingu kibe enda omale liita.
The Financial Regulation permits reliance on financial and economic capacities of other entities. 
Finantsmruse kohaselt on pakkujal lubatud toetuda muude hingute finants-ja majanduslikule suutlikkusele.
However, in this case it is not clear how the ÔturnoverŐ of this entity can be made available, nor given the nature of its activities whether it can support the delivery of the services to be provided. 
Kesoleval juhul ei ole aga selge, kuidas nimetatud hingu kivet teise ettevtja omale liita. Samuti ei ole selle tegevuse olemust arvestades selge, kas ettevtja on suuteline tellitavate teenuste pakkumist toetama.
The Office should have rejected the offer as it did not demonstrate compliance with the tenderers economic and financial capacity requirements. 
Amet oleks pidanud selle pakkumuse tagasi lkkama, kuna see ei olnud koosklas pakkuja majandusliku ja finantssuutlikkuse nuetega.
In consequence the framework contract and all related payments are irregular (no payments made in 2016). 
Selle tagajrjel on raamleping ja kik asjaomased maksed igusnormide vastased (2016. aastal makseid ei tehtud).
COMMENTS ON INTERNAL CONTROLS 22. 
KOMMENTAARID SISEKONTROLLIMEHHANISMIDE KOHTA 22.
The special meeting of the European Council on 23 April 2015 and the 10 point plan on migration adopted by the Foreign and Interior Affairs Ministers on 20 April 2015 called upon Member States to ensure fingerprinting of all migrants. 
Euroopa lemkogu erikohtumisel 23. aprillil 2015 ning vlis-ja siseministrite 20. aprilli 2015. aasta kohtumisel vastu vetud 10 punkti kavas kutsuti liikmesriike les kindlustama kikidelt rndajatelt srmejlgede vtmine.
To meet this requirement there was an urgent need to increase the fingerprinting capacity of the Greek authorities. 
Nude titmiseks tuli Kreeka ametiasutustes srmejlgede vtmise suutlikkust kiiresti suurendada.
The Commission assigned this task to the Office. 
Komisjon mras selle lesande ametile.
It necessitated the purchase and subsequent donation to the Greek State of 90 fingerprint-scanning machines and 90 compatible computers (equipment) for an amount of 1,1 million euro under a grant agreement between the Commission and the Office . 
Sel eesmrgil soetati ja seejrel annetati Kreeka riigile komisjoni ja ameti vahel slmitud toetuslepingu alusel 90 srmejlgede skaneerimismasinat ja 90 nendega hendatavat arvutit (edaspidi ăseadmedŇ) summas 1,1 miljonit eurot.
The grant agreement required delivery of the equipment to the IT Division of the police in Athens and from there distribution to the hotspots located on the Greek Islands. 
Toetuslepingu kohaselt tuli seadmed tarnida Ateena politsei IT-osakonnale ja sealt edasi jaotada Kreeka saartel asuvatele esmase vastuvtu keskustele.
The description of the action required Office staff to be on the spot to ensure a proper delivery, installation and subsequent ownership transfer to the Greek police. 
Meetme kirjelduse kohaselt pidid ameti ttajad olema kohapeal, et tagada seadmete nuetekohane kohaletoimetamine, paigaldamine ja omandi leandmine Kreeka politseile.
However, Office staff were not on the spot to meet this requirement and confirmation from the relevant Greek authorities that the equipment had been delivered to the hotspots in February and early March 2016 and is being used for its intended purpose was only received in July 2017. 
Ameti ttajad ei olnud aga selle nude titmiseks kohapeal ning asjaomastelt Kreeka ametiasutustelt saadi alles 2017. aasta juulis kinnitus selle kohta, et seadmed olid 2016. aasta veebruaris ja mrtsi alguses esmase vastuvtu keskustesse toimetatud ning et neid kasutatakse eesmrgipraselt.
Contracting authorities shall request in writing details of the constituent elements of the price or cost, if these appear to be abnormally low, and shall give the tenderer the opportunity to present its observations (1). 
Kui pakkumuses esitatud hind vi kulud tunduvad olevat phjendamatult madalad, nuab hankija kirjalikult nende kohta tpsustusi ja annab pakkujale vimaluse esitada mrkusi (1).
For two of the lots (Lots 3 and 5) procuring cultural mediators/interpreters in different countries (see also paragraph 21), the Office received financial offers which were 50 % and 31 % respectively lower than the next lowest offers. 
Eri riikides kultuurivahendajate/tlkide hankemenetluse kahe osa (3. ja 5. osa) (vt ka punkt 21) kohta oli amet saanud finantspakkumusi, mis olid vastavalt 50 % ja 31 % jrgmistest pakkumustest odavamad.
Whilst this is indicative of the offers being abnormally low, the Office did not consider it necessary to request any further explanation from the tenderer in this regard. 
Kuigi see nitab, et pakkumuste hinnad on phjendamatult madalad, ei pidanud amet vajalikuks ksida pakkujalt selle kohta tiendavaid selgitusi.
In its audit report dated October 2016, the CommissionŐs Internal Audit Service (IAS) highlighted that there is no adequate planning for procurement procedures for administrative expenditure and that the monitoring of procedures and specific contracts concluded under framework contracts is weak. 
Euroopa Komisjoni siseauditi talituse 2016. aasta oktoobrist prineva auditiaruande kohaselt ei olnud halduskulude hankemenetluste kavandamine nuetekohane ning menetluste jrelevalve ja raamlepingute raames lepingute slmimine puudulik.
The Office and the IAS agreed on a plan to take corrective action. 
Amet ja komisjoni siseauditi talitus leppisid kokku parandusmeetmete vtmise kava.
In 2016 the Office faced several challenges in its operating environment, including not only a substantial increase in its budget and expansion of its tasks, but also a significant increase in the number of transactions, a change of the accounting officer (accountant) with several interim solutions and the introduction of a paperless workflow system. 
2016. aastal seisis amet silmitsi mitme tegevuskeskkonna alase probleemiga, mis peale eelarve olulise suurendamise ja lesannete laiendamise hlmasid ka tehingute arvu olulist suurenemist, peaarvepidaja (raamatupidaja) vahetumist ja mitut ajutist lahendust ning paberivaba tvoossteemi kasutuselevttu.
This situation of considerable change and instability was neither mitigated by a re-validation of the accounting system nor by introducing a system of regular ex-post verifications of transactions (2). 
Olukorra mrkimisvrset muutmist ja ebastabiilsust ei vhendanud ka raamatupidamisssteemi uuesti kinnitamine ega tehingute regulaarse jrelkontrollissteemi kasutuselevtt (2).
In 2014, the Commission on behalf of more than 50 EU Institutions and bodies including the Office signed a framework contract with one contractor for the acquisition of software licences and the provision of maintenance and support. 
2014. aastal kirjutas komisjon enam kui 50 ELi institutsiooni ja organi (amet kaasa arvatud) nimel he tvtjaga alla raamlepingu tarkvara ja litsentside soetamiseks ning hoolduseks ja toeks.
The framework contractor acts as an intermediary between the Office and suppliers that can address the OfficeŐs needs. 
Raamlepingu slminud tvtja tegutseb vahendajana ameti ja selle vajaduste titmiseks sobivate tarnijate vahel.
In 2016, total payments to the framework contractor amounted to 534 900 euro. 
Aastal 2016 moodustasid maksed raamlepingu slminud tvtjale 534900 eurot.
The Office did not systematically check prices and uplifts charged with the suppliersŐ quotes and invoices issued to the framework contractor. 
Amet ei kontrollinud sstemaatiliselt hindu ja vahendustasusid ega vrrelnud neid tarnijate hinnapakkumiste ja tvtjale esitatud arvetega.
(1) Article 151 of Commission delegated Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1). 
(1) Komisjoni delegeeritud mruse (EL) nr 1268/2012, mis ksitleb mruse (EL, Euratom) nr 966/2012 (mis ksitleb Euroopa Liidu ldeelarve suhtes kohaldatavaid finantseeskirju) kohaldamise eeskirju (ELT L 362, 31.12.2012, lk 1), artikkel 151.
(2) Except for transactions made under delegation agreements with the Commission. 
(2) Vlja arvatud komisjoniga slmitud delegeerimislepingu alusel tehtud tehingud.
EN 6.12.2017 Official Journal of the European Union C 417/83 COMMENTS ON SOUND FINANCIAL MANAGEMENT AND ON PERFORMANCE 27. 
ET 6.12.2017 Euroopa Liidu Teataja C 417/83 KOMMENTAARID USALDUSVRSE FINANTSJUHTIMISE JA TULEMUSLIKKUSE KOHTA 27.
An external evaluation of the OfficeŐs performance in the period 2011 to 2014 was prepared on behalf of the Commission and the final report was delivered in December 2015. 
Detsembris 2015 valmis lplik versioon komisjoni tellitud vlishindamisest, milles uuriti ameti tulemuslikkust ajavahemikus 2011Đ2014.
It confirmed the relevance of the OfficeŐs mission and tasks and concluded an overall effective implementation of its key tasks and that the majority of expected results had been achieved. 
Hindamises kinnitati ameti missiooni ja lesannete asjakohasust ning leiti, et selle philesanded on ldiselt thusalt ellu viidud ja enamik kavandatud tulemustest on saavutatud.
The evaluation also referred to a need to increase the efficiency of operations and to further ensure cooperation and coherence of activities with other EU and international institutions and bodies working on migration issues. 
Hindamises viidati ka vajadusele suurendada tegevuse tulemuslikkust ning tagada veelgi suurem koost ja tegevuste htlustatus rndeksimustega tegelevate teiste ELi ja rahvusvaheliste institutsioonide ja asutustega.
The Office is implementing an action plan agreed with the Management Board in the light of its extended mandate, with the final implementation report planned for June 2017. 
Pikendatud mandaadist tulenevalt viib amet ellu oma haldusnukoguga kokku lepitud tegevuskava, mille lplik rakendusaruanne peaks valmima 2017. aasta juunis.
The Office purchased and installed 65 containers to be used as mobile offices on the Greek and Italian hot-spots for a total amount of 852 136 euro. 
Amet soetas ja paigaldas 65 konteinerit kogumaksumusega 852 136 eurot, mida oli kavas kasutada mobiilsete broodena Kreeka ja Itaalia esmase vastuvtu keskustes.
Some of the containers were placed in a location where similar containers not belonging to the Office were later destroyed by riots. 
Osa konteineritest paigaldati kohta, kus ametile mittekuuluvad sarnased konteinerid hiljem rahutuste kigus hvitati.
The Office has not recovered all its due receivables in a timely manner. 
Amet ei ole kiki oma saadaolevaid summasid igeaegselt sisse nudnud.
VAT reimbursements for the years 2014 (180 919 euro) and 2015 (245 960 euro) remained unrecovered at the end of 2016. 
Aastate 2014 ja 2015 eest kibemaksutagastusi (vastavalt 180 919 ja 245 960 eurot) ei olnud 2016. aasta lpuks veel tagasi makstud.
BUDGETARY MANAGEMENT 30. 
EELARVE TITMINE 30.