natgillin/translations-raw huggingface dataset:
The European Food Safety Authority (hereinafter called the Authority) was established by Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 (1). 
Euroopa Toiduohutusamet (edaspidi ŇametÓ) loodi Euroopa Parlamendi ja nukogu 28. jaanuari 2002. aasta mrusega (E) nr 178/2002.
The Commission handled the AuthorityŐs financial management in 2002 and it had no separate accounts of its own. 
(1) 2002. aastal vastutas ameti finantsjuhtimise eest komisjon ning ametil ei olnud eraldi aruandlust.
The financial year 2003 was thus the first in which the Authority was fully responsible for its financial management. 
2003. eelarveaasta oli seega esimeseks aastaks, mil amet vastutas tiesti sltumatult oma finantsjuhtimise eest.
Its main responsibilities are to supply the necessary scientific information needed for Community legislation to be drawn up, to collect and analyse data that allow risks to be characterised and controlled and to provide independent information on these risks. 
Ameti peamisteks lesanneteks on tagada henduse igusaktide koostamiseks vajalik teadusinfo, koguda ja analsida andmeid, mis vimaldaks riskide kirjeldamist ja juhtimist ning anda riskide kohta sltumatut teavet.
The AuthorityŐs responsibilities and activities are summarised in Table 1 on the basis of information supplied by it. 
Tabelis 1 esitatakse ameti poolt edastatud teabe phjal kokkuvtlikult selle volitused ja tegevus.
This opinion is addressed to the European Parliament and the Council, in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Kesolev jreldusotsus on adresseeritud Euroopa Parlamendile ja nukogule koosklas nukogu mruse (E, Euratom) nr 1605/2002 (2) artikli 185 likega 2.
The Court of Auditors has examined the AuthorityŐs annual accounts for the financial year ended 31 December 2003. 
Kontrollikoda kontrollis ameti raamatupidamise aastaaruannet 31. detsembril 2003 lppenud eelarveaasta kohta.
In accordance with Article 44(1) of Regulation (EC) No 178/2002 (1), the budget was implemented on the responsibility of the Executive Director. 
Koosklas mruse (E) nr 178/2002 artikli 44 likega 1 vastutab eelarve titmise eest tegevdirektor.
This responsibility includes the drawing-up and presentation of the accounts (3), in accordance with the internal financial provisions adopted pursuant to Article 44(3) of Regulation (EC) No 178/2002. 
Vastutus hlmab raamatupidamisaruande koostamist ja esitamist (3) koosklas mruse (E) nr 178/2002 artikli 44 like 3 alusel vastu vetud sisemiste finantsstetega.
The Court is required under Article 248 of the Treaty establishing the European Community to examine these accounts. 
Vastavalt Euroopa henduse asutamislepingu artiklile 248 on kontrollikoja lesandeks selle aruande kontrollimine.
It examined the accounting documents and applied the audit procedures it considered necessary in that context. 
Kontrollikoda kontrollis raamatupidamisdokumente ja rakendas auditiprotseduure, mida antud kontekstis vajalikuks pidas.
The Court has thus obtained reasonable assurance that the annual accounts for the year ended 31 December 2003 are reliable and that the underlying transactions, taken as a whole, are legal and regular. 
Kontrollikoda sai piisava kinnituse selle kohta, et raamatupidamise aastaaruanne 31. detsembril 2003 lppenud eelarveaasta kohta on usaldusvrne ja selle aluseks olevad tehingud kokkuvttes seaduslikud ja korrektsed.
The content of the following observations does not call the audit opinion expressed by the Court in this report into question. 
Jrgnevate thelepanekute sisu ei sea kontrollikoja poolt kesolevas aruandes esitatud jreldusotsust kahtluse alla.
The implementation of the appropriations for the financial year 2003 and of the appropriations carried over from the previous financial year is set out in Table 2. 
2003. eelarveaasta assigneeringute ja eelmisest eelarveaastast le kantud assigneeringute kasutamine on toodud tabelis 2.
The AuthorityŐs revenue and expenditure account and balance sheet for the financial year 2003 are summarised in Tables 3 and 4. 
Ameti kulude ja tulude aruanne ning bilanss 2003. eelarveaasta kohta on kokkuvtlikult esitatud tabelites 3 ja 4.
Article 43(1)(e) of the AuthorityŐs financial regulation provides that the Accounting Officer is to validate the systems laid down by the Authorising Officer to supply or justify accounting information. No such validation has taken place. 
Ameti finantsmruse artikli 43 like 1 punkti e kohaselt peab peaarvepidaja heaks kiitma eelarvevahendite ksutaja sisseseatud ssteemid, mis on meldud raamatupidamisandmete koostamiseks vi phjendamiseks.
The Personnel Department did not carry out systematic checks on the determination of the remuneration (particularly salaries) and on the financial entitlements of newly recruited staff. 
Personaliosakond ei kontrollinud sstemaatiliselt hiljuti vrvatud personali ttasude (eelkige palkade) ega rahaliste iguste kindlaksmramist.
Examination of the IT system control environment showed that it needed to be strengthened in view of the planned increase in the AuthorityŐs activities. 
Arvutissteemi kontrollikeskkonna uurimisel selgus, et see vajab tugevdamist seoses ameti tegevuse kavandatud laiendamisega.
This Report was adopted by the Court of Auditors in Luxembourg at its meeting of 29 and 30 September 2004. 
Kontrollikoda vttis kesoleva aruande vastu 29. ja 30. septembri 2004. aasta istungil LuxembourgŐis.
For the Court of Auditors Juan Manuel FABRA VALLS President (1) OJ L 31, 1.2.2002, p. 1. 
Kontrollikoja nimel president Juan Manuel FABRA VALLS (1) ET L 31, 1.2.2002, lk 1.
(3) AsrequiredunderArticle83(3)oftheAuthorityŐsfinancialregulation, the final accounts for the financial year 2003 were drawn up on 14 September 2004 and forwarded to the Court of Auditors. These accounts were received by the Court on 17 September 2004. 
(3) Vastavalt ameti finantsmruse artikli 83 likele 3 koostati lpparuanne 2003. eelarveaasta kohta 14. septembril 2004 ja saadeti kontrollikojale, mis sai selle 17. septembril 2004.
A summarised version of these accounts is presented in the tables annexed to this report. 
Aruande lhendatud versioon on toodud kesolevale aruandele lisatud tabelites.
30.12.2004 EN Official Journal of the European Union C 324/41 Areas of Community competence deriving from the Treaty Competence of the Authority (Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002) Governance Resources made available to the Authority in 2003 Products and services supplied in 2003 Free movement of foodstuffs (Article 37 of the Treaty) Ń To provide scientific opin-Ń ions and scientific and technical support for the CommunityŐs legislation and Ń policies which have a direct To issue scientific opinions and studies Composition 12,6 million euro Community contribution: 99,7 % A high level of protection of health, safety and protection of the environment and of consumers, taking account of any new developments based on scientific Ń facts (Article 95 of the Treaty) To promote uniform risk assessment methodologies 14 members appointed by the Council (in cooperation with the European Parliament and the Commission) and one representative of the Commission Staff numbers as at 31 December 2003 In October the Authority held a conference in Ostende (Belgium) with its interested parties, the purpose of which was to determine how to carry out its mandate in the future. 
Aasta lpuks oli amet vljastanud 23 avalikku arvamust. Tervishoiu, ohutuse, keskkonnakaitse ja tarbijakaitse krge kaitstuse tase, vttes arvesse kiki uusi teaduslikel faktidel phinevaid suundumusi. (Asutamislepingu artikkel 95) 14 nukogu poolt (koosts Euroopa Parlamendi ja komisjoniga) nimetatud liiget ja ks komisjoni esindaja Personali suurus 2003 seisuga: 31. detsembri Oktoobris korraldas amet huvitatud isikute osavtul konverentsi Ostendes (Belgias), eesmrgiga mratleda ametile antud lesannete edaspidine titmine. hine kaubanduspoliitika (Asutamislepingu artikkel 133) Ń Anda sltumatut teavet toi-Ń Otsida ja analsida tea-duohutusega seotud riskide duslikke ja tehnilisi and-kohta meid ja teha neist kokku-Vtta vastu tprogramm ja tagada selle titmine tidetud tkohad: 27 Nuandev kogu tuli kokku kuus korda, et luua siseriiklikke asutusi hendav vrgustik.
This led to increased exchanges of information with the Authority and between the national departments concerned. 
Selle tulemusena hoogustus ameti ja asjaomaste siseriiklike talituste vaheline teabevahetus.
Public health (Article 152(4)(b) of the Treaty) Executive Director Source: Information supplied by the Authority. Objectives Tasks 1. Management Board Final budget The Authority set up its Scientific Committee and all the Scientific Panels in June 2003. 
Rahvatervis (Asutamislepingu artikli 152 like 4 punkt b) tervise kaitse krge taseme Ń Teha kindlaks ja kirjeldada tagamisele vimalikke riske Juhatus nimetab tegevdirektori komisjoni ettepanekul koostatud nimekirja alusel, prast kandidaadi rakuulamist Euroopa Parlamendis Allikas: Ameti poolt edastatud teave.
It issued 23 public opinions during the remainder of the year. or indirect impact on food Ń and feed safety To assist the Commission Number of posts in establishment plan: 49 To provide independent Ń information on risks relating to food safety To search for, analyse and summarise the requisite scientific and technical data Duties Posts occupied: 27 Ń To collect and analyse data needed to allow characteri-Ń sation and monitoring of risks To provide scientific and technical assistance in crisis management 3. 
Ń Avaldada teaduslikke arva-Ń Esitada teaduslikke arvamusi ning anda teadus-musi ja uuringuid ning tehnoabi henduse igusaktide ja poliitikate Ń Soodustada riski hindamise osas, mis otseselt vi kaud-htset metoodikat Koosseis 12,6 miljonit eurot henduse osalus: 99,7 % selt mjutavad toidu-ja sdaohutust Ń Abistada komisjoni lesanded ametikohtade loetelus loetletud tkohad: 49 vtteid Ń Aidata kaasa inimeste elu ja 2.
Advisory Forum Assigned to the following duties: operational: 33 administrative: 30 To establish a network of organisations operating in similar fields Appointed by the Management Board on the basis of a list of candidates proposed by the Commission, following a hearing before the European Parliament Total staff: 63 Ń To improve international cooperation Composition Ń To provide the public and interested parties with reliable, objective and easily comprehensible information One representative per Member State Ń To take part in the Com-4. missionŐs rapid alert system. 
Tegevdirektor + 36 muud tkohta (lepingulised abittajad, lhetuses viibivad riiklikud eksperdid, kohalik personal, ajutine personal) Ń Koguda ja analsida and-Ń Luua ameti tegevusvald-meid, mis vimaldavad kir-kondades toimivate organi-jeldada ja seirata riske satsioonide vrgussteem Personal kokku: 63 mis jaguneb vastavalt lesannetele: operatiivlesanded: 33 halduslesanded: 30 Ń Anda teadus-ja tehnoabi 3. kriisireguleerimismenetlus-tes Nuandev kogu Ń Parandada rahvusvahelist koostd ks liige igast liikmesriigist Ń Tagada ldsusele ja huvitatud pooltele usaldusvrne, objektiivne ja igaklgne teave Nustada tegevdirektorit 4. Teaduskomitee ja teaduskomis-Ń Osaleda komisjoni kiir-hoiatusssteemis.
Scientific Committee and Scientific Panels: Table 1 European Food Safety Authority (temporary headquarters: Brussels, due to be transferred to Parma) Duties To advise the Executive Director To draw up the AuthorityŐs scientific opinions 5. 
Koostada ameti teaduslikke arvamusi Tabel 1 Euroopa Toiduohutusamet (ajutine peakontor Brsselis, mis viiakse le arvatavasti Parmasse) Koosseis lesanded jonid 5.
External audit Court of Auditors 6. 
Vlisaudit Kontrollikoda 6.
Discharge authority Parliament, on the CouncilŐs recommendation 
Eelarve titmist kinnitav asutus Parlament, nukogu soovitusel
C 324/42 EN Official Journal of the European Union 30.12.2004 Origin of revenue Revenue collected Allocation of expenditure Community subsidies 12,6 0,0 10,0 Title I Staff 4,1 3,7 3,6 0,1 0,4 0,0 0,0 0,0 4,1 3,7 3,6 0,1 0,4 Other subsidies Other revenue 0,0 Title II Administration 2,8 2,2 1,0 1,2 0,6 0,3 0,1 0,2 3,1 2,2 1,1 1,2 0,8 Revenue Expenditure Revenue entered in the final budget for the financial year Final budget appropriations Appropriations carried over from the previous financial year (1) Available appropriations (2003 budget and carry-over from financial year 2002) 0,0 Total 12,6 10,0 Title III Operating expenditure 5,7 4,0 1,1 2,9 12,6 9,9 5,7 4,2 1,7 0,1 0,1 0,0 5,8 4,0 13,0 9,9 1,2 2,9 1,7 p.m. 
C 324/42 ET Euroopa Liidu Teataja 30.12.2004 Tulude pritolu Laekunud tulud Kulude jaotamine Assigneeringud lplikus eelarves kirjen-vetud makstud lekan-thista- kirjen-makstud thista-kirjen- vetud makstud lekan-thistatud henduse toetused 12,6 10,0 Jaotis I Personal 4,1 3,7 3,6 0,1 0,4 0,0 0,0 0,0 4,1 3,7 3,6 0,1 0,4 Muud toetused Muud tulud 0,0 0,0 Jaotis II Halduskulud 2,8 2,2 1,0 1,2 0,6 0,3 0,1 0,2 3,1 2,2 1,1 1,2 0,8 Tulud Kulud Eelarveaasta lplikusse eelarvesse kantud tulud Eelmisest eelarveaastast le kantud assigneeringud (1) Olemasolevad assigneeringud (2003. aasta eelarve ja lekandmised 2002. eelarveaastast) p.m.
Total 2,7 0,4 0,2 0,2 5,9 4,2 2,9 Table 2 European Food Safety Authority Ń Implementation of the budget for the 2003 financial year entered com-paid carried can-entered paid can-entered com-paid carried cancelled mitted over celled celled mitted over (1) The Authority has not included automatic carry-overs and the use made of them in its accounts on the ground that the Commission was its Authorising Officer by delegation for the financial year 2002. 
0,0 Kokku 12,6 10,0 Jaotis III Tegevuskulud 5,7 4,0 1,1 2,9 Kokku 12,6 9,9 5,7 4,2 1,7 0,1 0,1 0,0 5,8 4,0 1,2 2,9 1,7 13,0 9,9 5,9 4,2 2,9 Tabel 2 Euroopa Toiduohutusamet Ń eelarve titmine 2003. eelarveaastal datud tud tud datud tud datud tud (1) Asutuseiolekaasanudomaaruannetesseautomaatseidlekandeidjanendekasutamist,sest2002.eelarveaastalolikomisjonasutuseledelegeeritudeelarvevahenditeksutaja.Asutushaldasjakirjendasaruannetesksnesneid2002.eelarveaasta assigneeringuid, mida automaatselt le ei kantud.
NB: The totals may include differences due to rounding. 
NB: Summad vivad sisaldada mardamisest tulenevaid erinevusi.
Source: information supplied bythe Authority. 
Allikas: Ameti poolt edastatud teave.
These tables summarise the data provided by the Authority in its own accounts. (million euro) 
Tabelid sisaldavad kokkuvtet ameti poolt selle raamatupidamisaruannetes esitatud andmetest.
30.12.2004 Revenue Commission subsidies Other revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Exchange-rate difference NB: The totals may include differences due to rounding. 
30.12.2004 ET Euroopa Liidu Teataja C 324/43 Tabel 3 Euroopa Toiduohutusamet Ń 2003. eelarveaasta tulude ja kulude aruanne Tulud Komisjoni toetused Muud tulud Kulud Personal Ń eelarvejaotis I Maksed lekantud assigneeringud Halduskulud Ń eelarvejaotis II Maksed lekantud assigneeringud Tegevuskulud Ń eelarvejaotis III Maksed lekantud assigneeringud Vahetuskursi erinevused NB: Summad vivad sisaldada mardamisest tulenevaid erinevusi.
Source: information supplied by the Authority. 
Allikas: Ameti poolt edastatud teave.
EN Official Journal of the European Union Table 3 European Food Safety Authority Ń Revenue and expenditure account for the 2003 financial year Total revenue (a) C 324/43 (1 000 euro) 2003 10 284 33 10 317 3 567 149 1 092 1 189 1 278 2 895 10 171 146 0 146 Total expenditure (b) Outturn for the financial year (a Đ b) Balance for the financial year 
Tulud kokku (a) (tuhandetes eurodes) 2003 10 284 33 10 317 3 567 149 1 092 1 189 1 278 2 895 10 171 146 0 146 Kulud kokku (b) Eelarveaasta tulemus (a Đ b) Eelarveaasta saldo
C 324/44 EN Official Journal of the European Union 30.12.2004 Recovery orders Sundry accounts receivable Cash accounts Bank accounts Imprest account Assets 2003 Liabilities Fixed capital 362 Own capital 106 Balance for the financial year 701 Đ 401 Current liabilities 769 Automatic carry-overs of appropriations Salary deductions 1 2 Suspense accounts 3 Sums to be re-used 4 342 15 4 357 33 5 162 Total (1 000 euro) 2003 769 146 915 4 233 8 4 241 6 6 5 162 Table 4 European Food Safety Authority Ń Balance sheet at 31 December 2003 Fixed assets Intangible assets Equipment and furniture Computer equipment Depreciation Current assets Subtotal Subtotal Subtotal Suspense accounts Total Subtotal Subtotal Subtotal NB: The totals may include differences due to rounding. 
C 324/44 ET Euroopa Liidu Teataja 30.12.2004 Varad 2003 Kohustused 2003 Phikapital 362 Omakapital 769 Tabel 4 Euroopa Toiduohutusamet Ń bilanss seisuga 31. detsember 2003 (tuhandetes eurodes) Phivara Immateriaalne vara Seadmed ja sisustus Arvutiseadmed 701 Amortisatsioon Kibevara Sissenudekorraldused Mitmesugused laekumata arved Sularahakontod Pangakontod Avansikonto Vahesumma Vahesumma Vahesumma Ajutised kontod Kokku Đ 401 769 1 2 3 4 342 15 4 357 33 5 162 Lhiajalised kohustused Automaatselt lekantud assigneeringud Palgast mahaarvamised Ajutised kontod Taaskasutatavad summad Vahesumma Vahesumma Vahesumma Kokku 106 Eelarveaasta saldo 146 915 4 233 8 4 241 6 6 5 162 NB: Summad vivad sisaldada mardamisest tulenevaid erinevusi.
30.12.2004 EN Official Journal of the European Union C 324/45 THE AUTHORITYŐS REPLIES 7. 
30.12.2004 ET Euroopa Liidu Teataja C 324/45 AMETI VASTUSED 7.
The description and validation of the accounting systems will be carried out in the course of the 2004 financial year. 
Raamatupidamisssteemid mratletakse ja kehtestatakse majandusaasta 2004 jooksul.
As a result of the observations made, checks on the determination of the grades and steps attributed to newly recruited staff were validated and dated by the head of Human Resources. 
Koosklas esitatud kommentaaridega kinnitas ja dateeris personaliosakonna juhataja vrskelt vrvatud ttajatele ametiast-mete ja -jrkude omistamise kontrollimise tulemused.
The data relating to the individual rights of staff were also validated. 
Samuti kinnitati ttajate individuaalseid igusi puudutavad andmed.
The principle aims are: 1. to ensure the reliability of the IT infrastructure; 2. to create, document and introduce operational procedures; 3. to rationalise the IT software systems, work processes and the flow of information. 
Tiustamise phieesmrkideks on: 1) tagada IT ssteemide tkindlus; 2) luua, dokumenteerida ja juurutada kasutusprotseduure; 3) ratsionaliseerida IT tarkvarassteeme, tprotsesse ja infovoogu.
These activities are intended to give the Authority an effective IT system to match the increases in its activities. 
Nimetatud meetmed peaksid kindlustama ametile efektiivse info-ssteemi, mis vastab tema kasvavale tegevusmahule.
28.12.2005 EN Official Journal of the European Union REPORT on the annual accounts of the European Food Safety Authority for the financial year 2004 together with the AuthorityŐs replies C 332/45 46 46 46 48 52 (2005/C 332/07) CONTENTS INTRODUCTION ........................................................... 
28.12.2005 ET Euroopa Liidu Teataja ARUANNE Euroopa Toiduohutusameti 2004. eelarveaasta raamatupidamise aastaaruande kohta koos ameti vastustega C 332/45 46 46 46 48 52 (2005/C 332/07) SISUKORD SISSEJUHATUS .............................................................
THECOURTŐSOPINION ..................................................... 
3Đ6 THELEPANEKUD ..........................................................
OBSERVATIONS............................................................ 
7Đ12 Tabelid1Đ4 ...........................................................................
TheAuthorityŐsreplies................................................................. 
Ametivastused ....................................................................... Punkt Leheklg
C 332/46 EN Official Journal of the European Union 28.12.2005 INTRODUCTION 1. 
C 332/46 ET Euroopa Liidu Teataja 28.12.2005 SISSEJUHATUS 1.
Its main tasks are to supply the scientific information needed for Community legislation to be drawn up, to collect and analyse data that allow risks to be identified and monitored and to provide independent information on these risks. 
(1) Ameti peamisteks lesanneteks on tagada henduse igusaktide koostamiseks vajalik teadusinfo, andmete kogumine ja analsimine, mis vimaldaks riskide kirjeldamist ja jlgimist, ning riskide kohta sltumatu teabe andmine.
The AuthorityŐs competences and activities are summarised in Table 1 on the basis of information supplied by it. 
Tabelis 1 esitatakse ameti poolt edastatud teabe phjal kokkuvtlikult selle pdevusvaldkond ja lesanded.
For information, the annual accounts drawn up by the Authority for the financial year 2004 are summarised in Tables 2, 3 and 4. 
Ameti poolt koostatud 2004. aasta raamatupidamise aastaaruanne on teavitamise eesmrgil kokkuvtlikult esitatud tabelites 2, 3 ja 4.
The CourtŐs opinion is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up following an examination of the AuthorityŐs accounts, as required by Article 248 of the Treaty establishing the European Community. 
Kontrollikoja jreldusotsus on adresseeritud Euroopa Parlamendile ja nukogule koosklas nukogu mruse (E, Euratom) nr 1605/2002 artikli 185 likega 2; (2) jreldusotsus koostati peale ameti raamatupidamisaruannete kontrollimist vastavalt Euroopa henduse asutamislepingu artiklile 248.
The AuthorityŐs accounts for the financial year ended 31 December 2004 (3) were drawn up by its Executive Director, pursuant to Article 44 of Regulation (EC) No 178/2002, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions. 
Vastavalt mruse (E) nr 178/2002 artiklile 44 koostas ameti direktor 31. detsembril 2004 (3) lppenud eelarveaasta raamatupidamisaruande ning saatis selle kontrollikojale, mille lesandeks on anda arvamus raamatupidamisaruannete usaldusvrsuse ja nende aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
(1) OJ L 31, 1.2.2002, p. 
(1) ET L 31, 1.2.2002, lk 1.
(2) OJ L 248, 16.9.2002, p. 
(2) ET L 248, 16.9.2002, lk 1.
1. (3) These accounts were drawn up on 1 August 2005 and received by the Court on 17 August 2005. 
(3) Raamatupidamisaruanne koostati 1. augustil 2005. aastal ning kontrollikoda sai selle 17. augustil 2005. aastal.
Reliability of the accounts The AuthorityŐs accounts for the financial year ended 31 December 2004 are, in all material respects, reliable. 
Raamatupidamisaruannete usaldusvrsus Ameti raamatupidamisaruanded 31. detsembril 2004 lppenud eelarvaasta kohta on kigis olulistes punktides usaldusvrsed.
Legality and regularity of the underlying transactions Except for the situation described in paragraphs 9 to 11, the transactions underlying the AuthorityŐs annual accounts, taken as a whole, are legal and regular. 
Raamatupidamisaruannete aluseks olevate tehingute seaduslikkus ja korrektsus Vlja arvatud punktides 9Đ11 kirjeldatud olukord, on ameti raamatupidamise aastaaruande aluseks olevad tehingud on kokkuvttes seaduslikud ja korrektsed.
These declarations must be drawn up in such a way as to enable the accounting officer to assess the AuthorityŐs actual expenses, which has not often been the case. 
Nimetatud avaldused tuleb koostada selliselt, et peaarvepidajal oleks vimalik hinnata ameti tegelikke kulutusi; tegelikkuses see aga tihti nii ei olnud.
There are significant weaknesses in the management of fixed assets, in particular as regards the identification of the items to be entered in the inventory (4). 
Phivara haldamises esineb olulisi puudujke, eriti inventarinimestikku kantavate objektide kindlaksmramisel (4).