natgillin/translations-raw huggingface dataset:
The Agency was established for a limited period beginning on 1 January 2008 and ending on 31 December 2017 with the aim of managing specific Union activities in the field of research. 
Rakendusamet loodi piiratud ajaks, mis algas 1. jaanuaril 2008 ning lpeb 31. detsembril 2017, liidu teatud teadusuuringute haldamiseks.
On 15 June 2009 the Agency was officially granted its administrative and operational autonomy by the European Commission. 
15. juunil 2009 andis Euroopa Komisjon rakendusametile ametlikult administratiivse ja tegevusautonoomia.
The Table presents key figures for the Agency (2). 
Tabelis esitatakse rakendusameti peamised arvandmed (2).
Table Key figures for the Agency 2015 Budget (million euro) (1) 54,6 Total staff as at 31 December (2) 618 (1) Budget figures are based on payment appropriations. 
Tabel Rakendusameti peamised arvandmed 2015 Eelarve (miljonites eurodes) (1) 54,6 Ttajate arv seisuga 31. detsember (2) 618 (1) Eelarve arvandmed phinevad maksete assigneeringutel.
This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations. 
Lisaks kasutatakse vajaduse korral teiste audiitorite tst saadud auditi tendusmaterjali ning analsitakse juhtkonna esitisi.
2014 51,6 548 STATEMENT OF ASSURANCE 4. 
2014 51,6 548 KINNITAV AVALDUS 4.
Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited: (a) the annual accounts of the Agency, which comprise the financial statements(3) and the reports on the implementation of the budget (4) for the financial year ended 31 December 2015; and (b) the legality and regularity of the transactions underlying those accounts. 
Vastavalt Euroopa Liidu toimimise lepingu artikli 287 stetele auditeeris kontrollikoda: a) rakendusameti raamatupidamise aastaaruannet, mis koosneb finantsaruannetest (3) ja eelarve titmise aruannetest (4) 31. detsembril 2015. aastal lppenud eelarveaasta kohta, b) raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkust ja korrektsust.
(1) OJ L 11, 15.1.2008, p. 
(1) ELT L 11, 15.1.2008, lk 9.
(2) More information on the Agency's competences and activities is available on its website: www.ec.europa.eu/rea (3) These include the balance sheet and the statement of financial performance, the cash flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes. 
(2) Rakendusameti pdevust ja tegevust tutvustav tiendav teave on leitav rakendusameti veebisaidil www.ec.europa.eu/rea. (3) Finantsaruanded sisaldavad bilanssi ja tulemiaruannet, rahavoogude aruannet, netovara muutuste aruannet, oluliste arvestusphimtete kokkuvtet ning muid selgitavaid lisasid.
1.12.2016 Official Journal of the European Union C 449/231 EN The managementŐs responsibility 5. 
1.12.2016 Euroopa Liidu Teataja C 449/231 ET Juhtkonna kohustused 5.
The management is responsible for the preparation and fair presentation of the annual accounts of the Agency and the legality and regularity of the underlying transactions (5): (a) The managementŐs responsibilities in respect of the Agency's annual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the CommissionŐs accounting officer (6); making accounting estimates that are reasonable in the circumstances. 
Juhtkond vastutab rakendusameti raamatupidamise aastaaruande koostamise ja iglase esitamise eest ning aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest (5): a) juhtkonna kohustused seoses rakendusameti raamatupidamise aastaaruandega hlmavad finantsaruannete koostamiseks ja iglaseks esitamiseks vajaliku sisekontrollissteemi kavandamist, rakendamist ja kigushoidmist nii, et neis ei esineks pettusest vi vigadest tingitud olulisi vrkajastamisi; komisjoni peaarvepidaja poolt vastu vetud raamatupidamiseeskirjadel (6) phinevate asjakohaste arvestusphimtete valimist ja rakendamist ning arvestushinnangute koostamist, mis on asjaolusid arvestades mistlikud.
The Director approves the annual accounts of the Agency after its accounting officer has prepared them on the basis of all available information and established a note to accompany the accounts in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Agency in all material respects. (b) The managementŐs responsibilities in respect of the legality and regularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used. 
Direktor kiidab rakendusameti raamatupidamise aastaaruande heaks prast seda, kui peaarvepidaja on selle kogu olemasoleva teabe phjal koostanud ning lisanud teatise, milles ta muu hulgas kinnitab, et omab piisavat kindlust selle kohta, et raamatupidamise aastaaruanne annab rakendusameti finantsolukorra kohta kikides olulistes aspektides ige ja iglase levaate; b) alustehingute seaduslikkuse ja korrektsuse tagamiseks ning usaldusvrse finantsjuhtimise phimtte jrgimiseks on juhtkond kohustatud kavandama, rakendama ja kigus hoidma mjusat ja thusat sisekontrollissteemi, mis hlmab piisavat jrelevalvet ja asjakohaseid meetmeid eeskirjade eiramise ja pettuse rahoidmiseks ning vajaduse korral iguslikke menetlusi valesti makstud vi kasutatud vahendite tagasinudmiseks.
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Agency are free from material misstatement and the transactions underlying them are legal and regular. 
Nende standardite kohaselt peab kontrollikoda auditi planeerima ja lbi viima viisil, mis annab talle piisava kindluse selle kohta, et rakendusameti raamatupidamise aastaaruanne ei sisalda olulisi vrkajastamisi ning selle aluseks olevad tehingud on seaduslikud ja korrektsed.
In the CourtŐs opinion, the AgencyŐs annual accounts present fairly, in all material respects, its financial position as at 31 December 2015 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the CommissionŐs accounting officer. 
Kontrollikoja hinnangul kajastab rakendusameti raamatupidamise aastaaruanne kigis olulistes aspektides iglaselt rakendusameti finantsolukorda 31. detsembri 2015. aasta seisuga ning rakendusameti finantstulemusi ja rahavooge lppenud aastal vastavalt selle finantsmruse stetele ja komisjoni peaarvepidaja poolt vastu vetud raamatupidamiseeskirjadele.
In the CourtŐs opinion, the transactions underlying the annual accounts for the year ended 31 December 2015 are legal and regular in all material respects. 
Kontrollikoja hinnangul on rakendusameti 2015. aasta 31. detsembril lppenud eelarveaasta raamatupidamise aastaaruande aluseks olevad tehingud kigis olulistes aspektides seaduslikud ja korrektsed.
(5) Articles 62 and 68 in conjunction with Articles 53 and 58 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 
(5) Euroopa Parlamendi ja nukogu mruse (EL, Euratom) nr 966/2012 (ELT L 298, 26.10.2012, lk 1) artiklid 62 ja 68 koostoimes artiklitega 53 ja 58.
(7) Article 162 of Regulation (EU, Euratom) No 966/2012. 
(7) Mruse (EL, Euratom) nr 966/2012 artikkel 162.
C 449/232 Official Journal of the European Union 1.12.2016 EN This Report was adopted by Chamber IV, headed by Mr Baudilio TOM MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 13 September 2016. 
C 449/232 Euroopa Liidu Teataja 1.12.2016 ET IV auditikoda, mida juhib kontrollikoja liige Baudilio TOM MUGURUZA, vttis kesoleva aruande vastu 13. septembri 2016. aasta koosolekul Luxembourgis.
EN 1.12.2016 Official Journal of the European Union C 449/233 THE AGENCYŐS REPLY The Agency has taken note of the CourtŐs report. 
ET 1.12.2016 Euroopa Liidu Teataja C 449/233 Agentuur vtab kontrollikoja aruande teatavaks. AMETI VASTUS
17.2.2005 EN Official Journal of the European Union C 41/35 REPORT on the annual accounts of the European Agency for Reconstruction for the financial year 2003, together with the AgencyŐs replies (2005/C 41/02) CONTENTS INTRODUCTION ........................................................... 
17.2.2005 ET Euroopa Liidu Teataja C 41/35 ARUANNE Euroopa lesehitusameti aastaaruande kohta 2003. eelarveaasta osas koos ameti vastustega (2005/C 41/02) SISUKORD SISSEJUHATUS ............................................................. KONTROLLIKOJAJRELDUSOTSUS............................................
Legalityandregularityoftheunderlyingtransactions ........................... 
Raamatupidamisaruannete aluseks olevate tehingute seaduslikkus ja korrektsus . . . . . . .
OBSERVATIONS............................................................ 
THELEPANEKUD ..........................................................
Paragraph Page 1 36 2-6 36 3 36 4-6 36 7-16 36 Tables1to4 .......................................................................... 
Punkt Leheklg 1 36 2Đ6 36 3 36 4Đ6 36 7Đ16 36 Tabelid1Đ4 ...........................................................................
38 TheAgencyŐsreplies................................................................... 42 
38 Ametivastused ....................................................................... 42
C 41/36 EN Official Journal of the European Union 17.2.2005 INTRODUCTION 1. 
C 41/36 ET Euroopa Liidu Teataja 17.2.2005 SISSEJUHATUS 1.
The European Agency for Reconstruction (hereinafter called Ôthe AgencyŐ) was set up pursuant to Council Regulation (EC) No 1628/96 (1). 
Euroopa lesehitusamet (edaspidi ŇametÓ) loodi nukogu 25. juuli 1996. aasta mruse (E) nr 1628/96 alusel.
This regulation was replaced by Council Regulation (EC) No 2667/2000 (2). 
(1) Nimetatud mrus asendati nukogu 5. detsembri 2000. aasta mrusega (E) nr 2667/2000.
The Agency, which was set up in February 2000, was initially responsible for managing the EUŐs aid programmes in Kosovo. 
(2) Algselt vastutas 2000. aasta veebruaris loodud amet ELi abiprogrammide juhtimise eest Kosovos.
Following two extensions to its mandate in 2001 and 2002, its operations now also cover Serbia-and-Montenegro and the Former Yugoslav Republic of Macedonia. 
Prast kahte mandaadi pikendamist 2001. ja 2002. aastal hlmab ameti tegevus ka Serbiat ja Montenegrot ning endise Jugoslaavia Makedoonia Vabariiki.
The AgencyŐs head office is in Thessaloniki and it has operational centres in Belgrade, Podgorica, Pristina and Skopje. 
Ameti peakontor asub Thessalonikis ja sellel on rakenduskeskused Belgradis, Podgoricas, Pristinas ja Skopjes.
It implements programmes to foster institution-building and good governance, to promote the development of a market economy and essential infrastructure and to consolidate civil society. 
Amet rakendab programme institutsioonide vljaarendamise ja hea valitsemistava edendamiseks, turumajanduse ja olulise infrastruktuuri arengu soodustamiseks ning kodanikuhiskonna taastamiseks.
Table 1 summarises the AgencyŐs powers and activities based on information provided by the Agency itself. 
Tabelis 1 on ameti poolt esitatud teabe phjal tehtud kokkuvte selle volituste ja tegevuse kohta.
The Court of Auditors has examined the AgencyŐs annual accounts for the financial year ended 31 December 2003 and the underlying transactions. 
Kontrollikoda kontrollis ameti aastaaruannet ja selle aluseks olevaid tehinguid 31. detsembril 2003 lppenud eelarveaasta osas.
Reliability of the accounts 3. 
Raamatupidamisaruannete usaldusvrsus 3.
In the CourtŐs opinion, the AgencyŐs accounts do not present a true and fair view of the AgencyŐs actual economic and financial situation (see paragraphs 8 and 10). 
Kontrollikoja hinnangul ei anna ameti raamatupidamisaruanded selle tegelikust majanduslikust ja rahalisest olukorrast iget ja iglast levaadet (vt punktid 8 ja 10).
With regard to procurement, the Court noted, for one out of five of the operations it has examined, procedural anomalies that call into question the respect of the principle of equality of opportunity between tenderers (see paragraph 14). 
Hangete osas tuvastas kontrollikoda, et iga viienda lbivaadatud tehingu puhul esines menetluses krvalekaldeid, mis seab kahtluse alla kigi pakkujate vrdsete vimaluste phimtte jrgimise (vt punkt 14).
The implementation of the appropriations for the financial year 2003 and of the appropriations carried over from the previous financial year is shown in Table 2. 
Tabelis 2 on nidatud 2003. eelarveaasta assigneeringute ja eelmisest eelarveaastast le kantud assigneeringute kasutamine.
The AgencyŐs revenue and expenditure account and balance sheet for the financial year 2003 are presented in summary form in Tables 3 and 4 (3). 
Ameti 2003. eelarveaasta tulude ja kulude aruanne ning bilanss on esitatud kokkuvtlikult tabelites 3 ja 4.
8. 
(3) 8.
Article 1 of the AgencyŐs Financial Regulation stipulates that its budget should be authorised according to the principle of differentiated appropriations, which distinguishes between commitment appropriations and payment appropriations. 
Ameti finantsmruse artiklis 1 stestatakse, et ameti eelarve peaks jrgima liigendatud assigneeringute phimtet, mille kohaselt eristatakse kulukohustuste assigneeringud ja maksete assigneeringud.
Article 3 of this same regulation lays down that total revenue should cover total payments, which implies that the budget should be shown to balance and that implementation should be as close as possible to equilibrium. 
Sama mruse artiklis 3 kehtestatakse, et kogutulu peaks katma kogumaksed, mis thendab, et eelarve peaks olema tasakaalus ja selle titmine tasakaalule vimalikult lhedal.
In practice, however, the AgencyŐs budget as adopted by the Governing Board does not observe the principle of differentiated appropriations, as a result of which the Agency presents as expenditure not only payments for the period charged to the appropriations for the financial year but also all the outstanding payments in respect of commitments for the financial year (4), irrespective of the extent to which these commitments have been implemented. 
Tegelikkuses liigendatud assigneeringute phimtet juhatuse poolt vastuvetud ameti eelarves siiski ei jrgita, mille tulemusel on amet esitanud kulutustena nii perioodi jooksul tasutavaid eelarveaasta assigneeringud kui ka kik eelarveaasta kulukohustuste raames tegemata jnud maksed, (4) olenemata kulukohustuse titmise ulatusest.
The accounting out-turn for the financial year therefore bears no relation to the economic reality of the AgencyŐs operations. 
Seega ei kajasta eelarveaasta raamatupidamise tulemus ameti tegelikku majandustegevust.
The cumulative deficit as at 31 December 2003, i.e. 140,95 million euro, is thus largely artificial since it is due to outstanding commitments concerning economic transactions which have not yet been implemented. 
Kumulatiivne puudu-jk, mis 31. detsembri 2003. aasta seisuga oli 140,95 miljonit eurot, on seega suures osas kunstlik, kuna see on tekkinud titmata kulukohustuste tttu ja on seotud majandustehingutega, mida ei ole veel tehtud.
In 2003 the AgencyŐs accounting system still exhibited serious weaknesses. 
2003. aastal oli ameti raamatupidamisssteemis ikka veel tsiseid puudusi.
For example, the general accounts were still being kept on a single-entry basis despite all the risks of error that involves for the integrity of the data and in spite of the fact that Article 55 of the AgencyŐs Financial Regulation lays down that the accounts should be kept on a double-entry basis. 
Niteks peeti ldist raamatupidamisarvestust endiselt hekordse kirjenduse phiselt, vaatamata kikidele andmete terviklikkusega kaasnevatele veariskidele ja hoolimata asjaolust, et ameti finantsmruse artikli 55 kohaselt tuleks raamatupidamisarvestust pidada kahekordse kirjenduse phiselt.
(3) All of the tables in this report were drawn up on the basis of the most exact values possible for the data used. 
(3) Antud aruande kik tabelid on koostatud nii tpsete vrtuste phjal, kui kasutatud andmetest oli vimalik saada.
(4) Payments made during the financial year against outstanding payments from previous years are not considered as expenditure in the AgencyŐs revenue and expenditure account. 
(4) Ametituludejakuludearuandeseiksitletakulutustenaeelmistelaas-tatel tegemata jnud maksete arvelt eelarveaasta jooksul sooritatud makseid.
17.2.2005 EN Official Journal of the European Union C 41/37 10. 
17.2.2005 ET Euroopa Liidu Teataja C 41/37 10.
Despite the observation made by the Court in its report concerning the financial year 2002 (1), funds paid out to financial intermediaries under loan programmes have not been entered on the assets side of the balance sheet. 
Vaatamata 2002. eelarveaasta aruandes esitatud kontrollikoja thelepanekule, (1) ei ole laenuprogrammide raames finantsvahendajatele vlja makstud vahendeid bilanssi varade poolele kirjendatud.
The use made of these funds is merely the subject of an information note in the report annexed to the accounts (2). 
Vahendite kasutamist mainiti ksnes raamatupidamisaruandele lisatud aruandes.
Since its creation, the Agency has paid out 52,4 million euro (3) under these programmes. 
(2) Alates asutamisest on amet maksnud antud programmide raames vlja 52,4 miljonit eurot.
Moreover, various programmes which were still being implemented in 2003 provide for the management of funds by contractors to the Agency. 
(3) Lisaks sellele rakendati 2003. aastal mitmeid programme, mille vahendite haldamise eest vastutasid ameti lepingu-partnerid.
The funds thus paid out, which have been identified by the Court, amounted to 43,38 million euro. 
Seega ulatusid kontrollikoja poolt tuvastatud vlja makstud vahendid 43,38 miljoni euroni.
In both cases, the balances still available at the end of the financial year 2003 should have appeared on the assets side of the AgencyŐs balance sheet. 
Mlemal juhul oleks pidanud 2003. eelarveaasta lpus endiselt olemasolev jk kajastuma ameti bilansis varade poolel.
The efforts made by the Agency to improve its budgetary, financial and accounting management should be stepped up with a view to the consolidation of the AgencyŐs accounts with those of the Community institutions, which will take place as from the financial year 2005 (4). 
Amet peaks tegema suuremaid pingutusi oma eelarve-, finants-ja raamatupidamise juhtimise parandamiseks, vttes arvesse ameti raamatupidamisaruannete konsolideerimist henduse institutsioonide omadega alates 2005. eelarveaastast.
The AgencyŐs budget must in fact be adopted in the form provided for by its Financial Regulation (see paragraph 8) and the accounting rules governing the revenue and expenditure must be brought into line with the principles governing accruals-based accounting. 
(4) Tegelikult tuleb ameti eelarve vastu vtta ameti finantsmruses (vt punkt 8) esitatud kujul ning raamatupidamiseeskirjad tulude ja kulude kohta tuleb viia vastavusse tekkephise raamatupidamise phimtetega.
The management of one financial body which the Agency had set up in Kosovo, the management of which had been entrusted to an external consultant, was characterised by significant shortcomings (e.g. defective accounts, inadequate analysis of borrower-related risk, inadequate documentation provided in support of loan applications). 
Ameti poolt Kosovos asutatud finantsasutuse juhtimises, mis on usaldatud vlisnustajale, on leitud olulisi puudusi (nt puudulikud raamatupidamisaruanded, laenajaga seotud riskide ebapiisav anals, laenutaotlustele lisatud ebapiisavad dokumen-did).
The AgencyŐs supervision was not sufficient to identify these shortcomings and take the necessary corrective action as swiftly as possible. 
Ameti jrelevalve ei olnud piisav antud puuduste tuvastamiseks ja vimalikult kiiresti vajalike parandusmeetmete rakendamiseks.
Anomalies were noted in respect of payments made in 2003. 
2003. aastal sooritatud maksetes theldati krvalekaldeid.
In some cases they arise from failure to observe either contractual provisions or payment conditions (invalid, even inadequate, supporting documents). 
Mningatel juhtudel tekivad need nii lepingu-, kui ka maksetingimuste mittetitmisest (kehtetud, isegi ebatpsed Kontrollikoda vttis kesoleva aruande vastu LuxembourgŐis. alusdokumendid).
In other cases, most of the anomalies are due to the fact that the acts against which the payments were made do not comply with the rules governing the delegation of public authority powers and/or those governing the amendments of contracts already concluded. 
Muudel juhtudel tuleneb enamik krvalekalletest asjaolust, et maksete aluseks olevad igusaktid ei vasta eeskirjadele, millega stestatakse avaliku vimu volitused ja/vi millega muudetakse juba slmitud lepinguid.
These anomalies show that the Agency should improve its supervision of procedures relating to the commitment and validation of expenditure. 
Krvalekalded osutavad, et amet peaks parandama jrelevalvet kulukohustuste vtmise-ja tendamisega seotud menetluste le.
Anomalies likely to affect decisions to award contracts were also noted. 
Theldati ka krvalekaldeid, mis tenoliselt mjutavad lepingute slmimise otsuseid.
In other cases, project managers were replaced shortly after the start of the implementation of the contract by persons who did not have the same qualifications as those which enabled the tenderer to win the contract. 
Teistel juhtudel asendati projektijuhid varsti prast lepingu justumist isikutega, kellel ei olnud sama kvalifikatsiooni, mis esialgsetel projektijuhtidel, kelle abil pakkuja oli lepingu saanud.
In order to reduce the risk of errors, the Agency should strengthen its system of internal control by rigorously selecting the staff responsible for evaluating tenders and by checking that the evaluation committees clearly substantiate their decisions. 
Veariskide vhendamiseks peaks amet tugevdama oma sisekontrollissteemi, valides hoolikamalt pakkumiste eest vastutavat personali ja kontrollides, et hindamisko-misjonid oma otsuseid selgelt phjendaksid.
In several cases, the Agency concluded agreements with public or semi-public, national or international, third parties. 
Paljudel juhtudel slmis amet lepinguid avalike vi pool-avalike, riiklike vi rahvusvaheliste kolmandate isikutega.
In all these cases, it should ensure a more rigorous application of the existing mechanisms in order to ensure that these bodies provide it with the requisite information to assess the legality and regularity of the underlying transactions. 
Kigil neil juhtudel peaks amet kindlustama olemasolevate mehhanismide rangema kohaldamise, tagamaks, et nimetatud asutused annaksid ametile asjassepuutuvate tehingute seaduslikkuse ja korrektsuse hindamiseks vajalikku teavet.
In its report concerning the financial year 2002 (5), the Court stressed the excessive number of authorising officers by delegation and sub-delegation. 
Kontrollikoda rhutas oma 2002. eelarveaasta aruandes, (5) et eelarvevahendite volitatud ja edasivolitatud ksutajate arv on liiga suur.
At the end of 2003, there were 45 for Title III and 11 for Titles I and II, i.e. 56 as compared with 67 in June 2003. 
2003. aasta lpus oli neid 45 III jaotise kohta ja 11 I ja II jaotise kohta, st kokku 56; vrdluseks, et 2003. aasta juunis oli neid 67.
Moreover, no limit is placed on the number and length of delegations. 
Peale selle ei ole volituste arv ja kestus piiritletud.
The Agency should continue its efforts to reduce the number of delegations. 
Amet peaks jtkuvalt tegema jupingutusi volituste arvu vhendamiseks.