natgillin/translations-raw huggingface dataset:
(5) For 11 grant agreements closed in 2007, the Court estimated that the costs were overestimated by 30 % in average. The commitments carried over to 2008 could therefore be overestimated by an amount of approximately 5,5 million euro. 
(5) heteistkmne 2007. aastal lpetatud toetuslepingu puhul olid kontrollikoja hinnangul kulud keskmiselt 30 % lehinnatud. 2008. aastasse le kantud kulukohustused vivad seetttu olla lehinnatud ligikaudu 5,5 miljoni euro suuruses.
C 311/36 EN Official Journal of the European Union 5.12.2008 10. 
C 311/36 ET Euroopa Liidu Teataja 5.12.2008 10.
An analysis of the Register of exceptions (2) clearly shows recurrent problems in the AgencyŐs commitment system. 
Erandite registri (2) anals nitab selgelt korduvate probleemide olemasolu agentuuri kulukohustuste ssteemis.
Budgetary commitments were made after legal commitments (25 cases with a total amount of 1,5 million euro) and grant agreements with the partner countries were signed for actions already started or even closed (33 exceptions for a total amount of 8,6 million euro). 
Eelarvelised kulukohustused veti prast juriidilisi kohustusi (25 juhtu kogusummas 1,5 miljonit eurot) ja partnerriikidega slmitud toetuslepingud allkirjastati pooleli olevate vi isegi lpetatud meetmete osas (33 erandit koguvrtusega 8,6 miljonit eurot).
The rules applied for the implementing measures to the Staff Regulations concerning the minimum number of years of experience required for a given position differ from those agreed between the Agencies and the European Commission (3). 
Personalieeskirjade rakendusstetes ette nhtud kord seoses teatud ametikoha puhul nutava tkogemuse minimaalse pikkusega aastates erines agentuuri ja Euroopa Komisjoni vahel kokku lepitud korrast (3).
This was at odds with the principle of equal treatment. 
Antud olukord oli vastuolus vrdse kohtlemise phimttega.
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (1) The funds are not only unused but also largely unproductive as they are placed on an account bearing only 0,7 % interest. 
Kontrollikoja nimel president Vtor Manuel da SILVA CALDEIRA (1) Lisaks sellele, et rahasummasid ei kasutata, on need ka vga ebatoot-likud, kuna asuvad pangakontol, mille intress on ainult 0,7 %.
(2) The Agency introduced the Register of Exceptions on 1 April 2007. 
(2) Agentuur vttis erandite registri kasutusele 1. aprillil 2007.
The first entry was made on 30 May 2007. 
Esimene sissekanne tehti 30. mail 2007.
At 31 December 2007, the Register contains 64 exceptions linked to the operational activities. 
Seisuga 31. detsember 2007 sisaldab register 64 phitegevusega seotud erandit.
(3) AslaiddowninArticle110oftheStaffRegulations.Forexample,only 8 years of experience is required by the Agency for an AD 10 post whilst in all other Agencies 12 years is the norm. 
Niteks nuab agentuur AD 10 ametikoha puhul ainult kaheksa-aastast tkogemust, kuigi kik teised agentuurid on kehtestanud normiks 12 aastat.
Management Board Resources made available to the Agency in 2007 (2006) Products and services supplied in 2007 The Community policy in this area aims at developing Objectives Main tasks: Final budget for 2007 Risk analysis: common standards and pro-Frontex was established with (1) cedures with regard to carry-a view to improving the inte-to coordinate operational cooperation between Member States in the field of management of external borders; Composed of: 42,2 (19,2) million euro Community contribution: 2 General/Annual Assessments were produced; ing out checks on persons grated management of the crossing the external borders external borders of the Mem-Ń Ń Ń One representative from each Member State; 21 Tailored Assessments were finalised or are due to be finalised by end Q1 2008; of the Member States; fur-ber States of the EU. thermore measures should be taken to ensure coopera-Frontex must: tion between the relevant (2) departments of the adminis-40,1 million (18,9 million euro or 98,8 %) trations of the Member (a) facilitate and render States in the areas covered by more effective the appli-this title, as well as between cation of existing and the Member States and the future Community mea-Commission. sures relating to the One representative per Schengen associated country (Norway, Iceland) with a limited right to vote. 
5.12.2008 ET Euroopa Liidu Teataja C 311/37 Asutamislepingust tulenevad henduse pdevusvaldkonnad Nukogu mruses (E) nr 2007/2004 mratud agentuuri pdevus Juhtimine 1. Haldusnukogu 2007. aastal agentuuri ksutusse antud ressursid (2006) 2007. aastal pakutud tooted ja teenused henduse poliitika eesmrk selles valdkonnas on vlja ttada hised normid ja kord, mida jrgitakse isikute kontrollimisel ELi vlispiiril; lisaks vetakse meetmed, et tagada kesoleva jaotisega hlmatud valdkondades a) koost liikmesriikide vastavate valitsusasutuste vahel, samuti nende asutuste ja komisjoni vahel.
Executive Director Contribution from SAC: The system for regular exchange of information (Incident Reporting System-IRS, Monthly Analytical Reports and Monthly Statistical reports) within Frontex Risk Analysis Network was launched. (b) ensure the coordination (4) of Member StatesŐ actions in the implementation of those measures, thereby contributing to an effi-(5) cient, high and uniform to follow up on the development of research in control and surveillance; Staff numbers at 31 December 2007 Operational cooperation: level of control on persons and surveillance of the external borders of the Member States. 
Koosseis: 42,2 (19,2) miljonit eurot henduse osalus: (Vljavtted asutamislepingu artikli 62 like 2 punktist a ja b) artiklist 66) tagab liikmesriikide tegevuse koordineerimise nimetatud meetmete rakendamisel, andes oma panuse isikute kontrolli ja liikmesriikide vlispiiri valve thusa, krge ja hetaolise taseme saavutamiseks; 2.
Temporary staff 48 (25) (c) provide the Commission and the Member States with the necessary technical support and expertise in the management of the external borders and promote solidarity between Member States. 
Tegevdirektor Mratud haldusnukogu poolt Schengeniga assotsieerunud riikide osalus: Frontexi riskianalsi raamistikus (FRAN) veti kasutusele regulaarse teabevahetuse ssteem (juhtumitest teavitamise ssteem, igakuised analtilised aruanded ja igakuised statistilised aruanded).
(6) to provide Member States with the necessary support in organising joint return operations. 
6) anda liikmesriikidele vajalikku abi histe tagasisaatmisoperatsioonide korraldamiseks.
External audit In the Establishment Plan: 49 (28) 4. 
Tkohti ametikohtade loetelus: 49 (28) 4.
Training: Within the framework of 13 projects 39 meetings were held or co-financed. 
Koolitus: 13 projekti raames korraldati vi kaasrahastati 39 koosolekut.
During 38 training sessions of different durations, 600 border guards of different level were trained. 
Erineva kestusega 38 ppe-sessiooni jooksul koolitati 600 erineva tasandi piirivalvurit.
C 311/38 EN Official Journal of the European Union 5.12.2008 Source: Information submitted by the Agency. Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Council Regulation (EC) No 2007/2004 Governance Resources made available to the Agency in 2007 (2006) Products and services supplied in 2007 Research & development: 8 reports and bulletins were published; 5 workshops on R&D issues were held; 9 projects were initiated; some of them are still ongoing; 18 meeting, conferences, or seminars were attended. 
C 311/38 ET Euroopa Liidu Teataja 5.12.2008 Asutamislepingust tulenevad henduse pdevusvaldkonnad Nukogu mruses (E) nr 2007/2004 mratud agentuuri pdevus Juhtimine 2007. aastal agentuuri ksutusse antud ressursid (2006) 2007. aastal pakutud tooted ja teenused Allikas: ameti edastatud teave.
Cooperation with non-EU partner countries: The Management Board mandated Frontex to negotiate working arrangements with 5 countries (the former Yugoslav Republic of Macedonia, Cape Verde, Egypt, Moldavia, Georgia); Working arrangement with Ukraine was signed; Involvement of Russia and Ukraine in 2 IBM seminars; Ukraine was involved in 5 Frontex pilot projects. 
Koost ELi mittekuuluvate partnerriikidega: haldusnukogu kohustas Frontexi viie riigiga (endine Jugoslaavia Makedoonia Vabariik, Cabo Verde, Egiptus, Moldova, Gruusia) tkorralduse asjus lbirkimisi pidama; tkorralduse allkirjastamine Ukrainaga; Venemaa ja Ukraina kaasamine kahele integreeritud piirihalduse seminarile; Ukraina kaasamine viide Frontexi katseprojekti.
Cooperation with EuropolŐs and other relevant organisations: Frontex contributed to EuropolŐs ÔOrganised Crime Threat AssessmentŐ (ÔOCTAŐ). 
Koost Europoli ja teiste asjasse puutuvate organisatsioonidega: Frontex osales Europoli koostatud organiseeritud kuritegevuse ohtude hinnangus.
The established working level cooperation with numerous organisations (e.g. IOM, UNHCR, OLAF, Eurojust) was further maintained and utilized. 
Mitmete organisatsioonidega ttasandil kehtestatud koostd silitati ja arendati (nt IOM, UNHCR, OLAF, EUROJUST).
5.12.2008 EN Official Journal of the European Union C 311/39 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 40 980 40 991 Title I Staff 1 065 417 648 Other subsidies 1 170 820 Title II Administration 5 267 27 496 4 018 26 599 1 765 5 214 2 593 (1) 18 399 909 (1) 3 884 931 726 5 942 205 3 836 Other revenue p.m. 
5.12.2008 ET Euroopa Liidu Teataja C 311/39 Tuluallikas Kogutud tulud Kulude jaotus kulukohustustega seotud annulleeri-ksutuses tud olevad annulleeritud henduse toetused 40 980 40 991 I jaotis ăPersonalÓ 9 387 7 767 6 332 1 435 1 620 1 065 417 648 Muud toetused 1 170 820 II jaotis ăHaldustegevusÓ 5 267 27 496 4 018 26 599 1 765 2 593 (1) 909 (1) 931 726 5 942 205 3 836 Muud tulud p.m.
9 Title III Operating activities 9 778 Total 42 150 41 820 Total 42 150 38 384 13 312 22 426 6 413 11 774 7 085 4 689 Revenue Expenditure Final budget appropriations (1) Includes non-automatic carry-overs of 340 000 euro. 
9 III jaotis ăPhitegevusÓ 5 214 18 399 3 884 9 778 Kokku 42 150 41 820 Kokku 42 150 38 384 13 312 22 426 6 413 11 774 7 085 4 689 Tulud Kulud Lplikud eelarveassigneeringud Eelarveaasta lplikku eelarvesse kavandatud tulud Eelmisest eelarveaastast le kantud assigneeringud (1) Sisaldab mitteautomaatseid lekandeid summas 340 000 eurot.
Source: Data supplied by the Agency. 
Allikas: agentuuri edastatud andmed.
Table 2 Frontex-European Agency for the Management of Operational Cooperation at the External Borders (Warsaw) Ń Implementation of the budget for the financial year 2007 committed paid 9387 7767 6332 1435 1620 final cancelled available paid cancelled carried over (1 000 euro) 
Tabel 2 Frontex Đ Euroopa Liidu Liikmesriikide Vlispiiril Tehtava Operatiivkoost Juhtimise Euroopa Agentuur (Varssavi) Đ eelarve titmine 2007. eelarveaastal lplik makstud lekantud makstud (1 000 eurot)
C 311/40 EN Official Journal of the European Union Table 3 The European Agency for the Management of Operational Cooperation at the External Borders (Warsaw) Ń Economic outturn account for the financial year 2007 and 2006 5.12.2008 2007 (1 000 euro) 2006 15 129 226 26 15 381 860 7 613 4 349 5 829 9 552 5 Đ5 9 547 Operating revenue Community subsidies 30 439 Contribution from countries 1 738 Miscellanous 127 Total (a) 32 304 4 090 78 4 931 20 887 29 986 2 318 1 Đ1 2 317 Operating expenditure Staff expenditure Fixed asset-related expenditure Other administrative expenditure Operational expenditure Total (b) Surplus /(deficit) from operating activities (c = a Đ b) Financial operations expenditure (d) Surplus/(deficit) from non-operating activities (e = Đ d) Economic result for the year (f = c + e) Source: Data supplied by the Agency. 
C 311/40 ET Euroopa Liidu Teataja Tabel 3 Euroopa Liidu Liikmesriikide Vlispiiril Tehtava Operatiivkoost Juhtimise Euroopa Agentuur (Varssavi) Đ 2007. ja 2006. eelarveaasta majandustulemuste aruanne 5.12.2008 Tegevustulud henduse toetused Riikide osalus Muud Tegevuskulud Personalikulud Phivaraga seotud kulud Muud halduskulud Tegevuskulud Finantstehingute kulu (d) Kokku (a) Kokku (b) Phitegevuse lejk/(puudujk) (c = a Đ b) Phitegevuse vline lejk/(puudujk) (e = Đ d) Eelarveaasta majandustulemus (f = c + e) 2007 30 439 1 738 127 32 304 4 090 78 4 931 20 887 29 986 2 318 1 Đ1 2 317 (1 000 eurot) 2006 15 129 226 26 15 381 860 7 613 4 349 5 829 9 552 5 Đ5 9 547 Allikas: agentuuri edastatud andmed.
This table summarises the data provided by the Agency in its annual accounts: these accounts are drawn up on an accrual basis. 
Tabelis vetakse kokku agentuuri poolt raamatupidamise aastaaruandes esitatud andmed: raamatupidamisaruanne on koostatud tekkephiselt.
Table 4 The European Agency for the Management of Operational Cooperation at the External Borders (Warsaw) Ń Balance sheet at 31 December 2007 and 2006 Non-current assets Intangible fixed assets Tangible fixed assets Current assets Short-term prefinancing Short-term receivables Cash and cash equivalents Current liabilities Provisions for risks and charges Accounts payable Reserve Accumulated surplus/deficit Economic result for the year Total assets Total liabilities Net assets Net capital 2007 103 588 40 1 457 32 637 34 825 75 22 886 22 961 11 864 9 547 2 317 11 864 (1 000 euro) 2006 0 31 0 75 14 236 14 342 84 4 711 4 795 9 547 0 9 547 9 547 Source: Data supplied by the Agency. 
Tabel 4 Euroopa Liidu Liikmesriikide Vlispiiril Tehtava Operatiivkoost Juhtimise Euroopa Agentuur (Varssavi) Đ bilanss seisuga 31. detsember 2007 ja 2006 Mittelikviidsed varad Immateriaalne phivara Materiaalne phivara Kibevara Lhiajalised eelmaksed Lhiajalised nuded Sularaha ja sularaha ekvivalendid Lhiajalised kohustused Riski-ja kulueraldised Tasumata arved Reserv Kogunenud lejk/puudujk Eelarveaasta majandustulemus Varad kokku Kohustused kokku Netovara Netokapital 2007 103 588 40 1 457 32 637 34 825 75 22 886 22 961 11 864 9 547 2 317 11 864 (1 000 eurot) 2006 0 31 0 75 14 236 14 342 84 4 711 4 795 9 547 0 9 547 9 547 Allikas: agentuuri edastatud andmed.
5.12.2008 EN Official Journal of the European Union C 311/41 THE AGENCYŐS REPLIES 7. The 19,9 million euro increase of the budget is based on two amendments: (1) 12,8 million euro of the initial budget were frozen by the Budget Authority and were effectively made available in June 2007 only; and thus commitments were only possible in the second half of 2007. 
5.12.2008 7. ET Euroopa Liidu Teataja C 311/41 AGENTUURI VASTUSED Eelarve suurenes 19,9 miljonit eurot kahe paranduse tttu: 1) eelarvepdev asutus klmutas esialgsest eelarvest 12,8 miljonit eurot ning need tehti kasutamiseks kttesaadavaks alles 2007. aasta juunis; seega oli kulukohustusi vimalik vtta alles 2007. aasta teisel poolel; 2) 2007. aasta juunis eraldas komisjon spetsiaalselt merepiiriga seonduvateks operatsioonideks 7 miljonit eurot.
As these operations require the availability of vessels and aircrafts from Member States and, due to their complexity, oblige to an important and time consuming effort of coordination, commitments could only be made late in 2007. 
Kuna nende operatsioonide jaoks peavad liikmesriikide alused ja husidukid olema kttesaadavad ning operatsioonide keerukus nuab phjalikku ja aeganudvat koordineerimist, oli kulukohustusi vimalik vtta alles 2007. aasta lpus.
This situation affected the volume of payments in 2007 and led to significant carry-overs. 
See olukord mjutas 2007. aasta maksete mahtu ja phjustas olulisel hulgal lekandmisi.
However, the Agency underlines that the monitoring of the expenditure has improved significantly in 2007. 
Ometi rhutab agentuur, et 2007. aastal paranes mrkimisvrselt kulude jrelevalve.
Monthly budget implementation reports have been prepared and are distributed to the management. 
Eelarve titmise kuu-aruanded on koostatud ning esitatud juhatusele.
The estimation of costs is a complex issue and a stricter budget management is going to be implemented to solve this problem. 
Kulude prognoosimine on keeruline ning selle probleemi lahendamiseks rakendatakse edaspidi rangemat eelarvehaldust.
Frontex started to build up the centralised record for technical equipment (CRATE). 
Frontex alustas tehnilise varustuse tsentraliseeritud registri (CRATE) vljattamist.
This record lists equipment from Member States that can be used during joint operations and is linked to a common cost calculation method (REM). 
Regist-ris on loetletud liikmesriikide seadmed, mida saab kasutada hisoperatsioonides, ning see on seotud hise kuluarvestusmeetodiga (REM).
The REM concept will be used and assessed during 2008/2009 and shall lead to a more efficient use of the budgetary allocation. 
REMi kontseptsiooni kasutatakse ja hinnatakse 2008.Đ2009. aastal ning sellega thustatakse eelarveeraldiste kasutamist.
Frontex and Member States have agreed in the Framework Partnership Agreement (FPA) that the Member State will send in claims for reimbursement within 45 days after the action has ended. 
Frontex ja liikmesriigid on leppinud kokku partnerluse raamlepingus, mille jrgi saadavad liikmesriigid hvitusnuded 45 peva jooksul prast tegevuse lppu.
However, given the difficulties of Member States to collect all invoices in due time, the Agency does not refuse payment in case a claim is received later than 45 days. 
Arvestades aga seda, kui raske on liikmesriikidel arved igeks ajaks kokku koguda, ei keeldu agentuur maksetest ka juhul, kui nue laekub hiljem kui 45 peva jooksul.
The Executive Director made the members of the Management Board repeatedly aware of this problem during their meetings. 
Tegevdirektor teavitas haldusnukogu liikmeid sellest probleemist koosolekute ajal korduvalt.
Since early 2008, reminders are sent systematically to participating Member States. 
Alates 2008. aastast saadetakse osalevatele liikmesriikidele sstemaatiliselt meeldetuletusi.
In addition, Frontex units/sectors are informed on a monthly basis on pending invoices. 
Peale selle teavitatakse Frontexi ksuseid/sektoreid kord kuus tasumata arvetest.
The Agency will try to re-negotiate with its bank the conditions and examine if other banks may offer better conditions. 
Agentuur ritab oma pangaga tingimusi uuesti arutada ning uurida, kas teised pangad ei paku paremaid tingimusi.
As the development until the end of June 2008 showed no improvements in absolute numbers of exceptions reported, an action plan was developed; this action plan is aiming at improving the situation by e.g. setting deadlines to Member States for forwarding to the agency budget estimation on their co-financing to establish the final amount for grants in order to avoid ex-post signatures. 
Kuna 2008. aasta juuni lpuks ei olnud mrgata teatatud erandite absoluutarvu paranemist, ttati vlja tegevuskava, mille eesmrk on parandada olukorda, nt mrates thtajad, mille jooksul peavad liikmesriigid edastama agentuurile oma kaasfinantseerimise eelarveprognoosi, et mrata kindlaks toetuste lplik summa, et vltida hilisemat allkirjastamist.
Other measures envisaged are the setting up of a commitment monitoring system for Project managers and eventually the use of an IT supported tool. 
Teised kavandatud meetmed on kulukohustuste jrelevalvessteemi loomine projektijuhtidele ja viimaks IT-toega vahendi kasutamine.
The Agency applied the principles in analogy with Article 31, paragraph 2 of the Staff Regulations which stipulates that in order to address specific needs of the Institutions, labor market conditions prevailing in the Community may also be taken into account when recruiting. 
Agentuur kohaldas analoogia alusel personalieeskirjade artikli 31 likes 2 stestatud phimtet, et ăinstitutsioonide erivajaduste rahuldamiseks vib ametnike vrbamisel samuti arvesse vtta henduses valitsevaid tturutingimusi (...)Ó.
The Agency must attract highly qualified specialists in various fields and particular in law enforcement and therefore needs to offer an attractive grading and salary for the posts in question taking into account the negative impact of the correction coefficient for salaries applied for Poland. 
Agentuur peab ratama huvi kvalifitseeritud eri valdkondade, eelkige iguskaitse valdkonna spetsialistides, seetttu on vaja pakkuda asjaomastel ametikohtadel konkurentsivimelisi tingimusi ja palka ning arvestada Poolas kohaldatava palkade parandusteguri negatiivset mju.
C 338/40 Official Journal of the European Union 14.12.2010 EN REPORT on the annual accounts of the European Agency for the Management of Operational Cooperation at the External Borders of the Member States for the financial year 2009, together with the Agency’s replies (2010/C 338/08) CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. ... .. .. .. ... . STATEMENT OF ASSURANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. ... .. .. .. ... . COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT . . . . . . . . . . . . . . . . . 
C 338/40 Euroopa Liidu Teataja 14.12.2010 ET ARUANNE Euroopa Liidu liikmesriikide välispiiril tehtava operatiivkoostöö juhtimise Euroopa agentuuri eelarveaasta 2009 raamatupidamise aastaaruande kohta koos agentuuri vastustega (2010/C 338/08) SISUKORD SISSEJUHATUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. ... .. .. .. .. . .
OTHER MATTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
KINNITAV AVALDUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. ... .. .. .. ... .
Paragraph Page 1-2 41 3-12 41 13-16 42 17 42 . .. .. ... .. 
Punktid Lehekülg 1–2 41 3–12 41 13–16 42 17 42 . .. .. ... ..
45 EN 14.12.2010 OfficialJournaloftheEuropeanUnion C338/41 INTRODUCTION 1. 
45 ET 14.12.2010 EuroopaLiiduTeataja C338/41 SISSEJUHATUS 1.
TheEuropeanAgencyfortheManagementofOperational Cooperation at the External Borders of the Members States (hereinafter ‘the Agency’), located in Warsaw, was created by Council Regulation (EC) No 2007/2004 of 26 October 2004 (1). 
Varssavis asuv Euroopa Liidu liikmesriikide välispiiril tehtava operatiivkoostöö juhtimise Euroopa agentuur (edaspidi agentuur) asutati nõukogu 26. oktoobri 2004. aasta määrusega (EÜ) nr 2007/2004 (1).
The Agency’s main task is to coordinate the Member States’ activities in the field of the management of external borders (support for operational cooperation, technical and operational assistance, risk analysis) (2). 
Agentuuri peamine ülesanne on koordi­ neerida liikmesriikide tegevusi välispiiri haldamise valdkonnas (operatiivkoostöö toetamine, tehniline ja praktiline abi, riskiana­ lüüs) (2).
The number of staff employed by the Agency at the end of the year was 226 as compared with 185 the previous year. 
Agentuuri2009.aastaeelarveoli89miljoniteurot;sellele eelnenud aasta eelarve oli 71,2 miljonit eurot.
The Director is responsible for putting in place (8) the organi­ sational structure and the internal management and control systems and procedures relevant for drawing up final accounts (9) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. 
Aasta lõpu seisuga töötas agentuuris 226 töötajat; sellele eelnenud aastal oli töötajaid 185. sobiva haldus-ja sisekontrolli süsteemi ning -protseduurid, et koostada lõplik raamatupidamise aastaaruanne, (9) milles ei esine pettusest või vigadest tingitud olulisi väärkajastamisi; samuti on direktori ülesanne tagada, et mainitud aruande aluseks olevad tehingud on seaduslikud ja korrektsed.
In making those risk assessments internal control relevant to the entity’s preparation and presentation of accounts is considered in order to design audit procedures that are appropriate in the circumstances. 
Asjakohaste auditimenetluste kavandamiseks võetakse arvesse agentuuri raamatupidamise aastaaruande koostamise ja esitamisega seonduvat sisekont­ rollisüsteemi.
(1) OJ L 349, 25.11.2004, p. 1. 
Direktor kehtestab (8) organisatsiooni struktuuri ja (1) ELT L 349, 25.11.2004, lk 1.