natgillin/translations-raw huggingface dataset:
INTERNAL CONTROLS Internal control framework 33. The Joint Undertaking has set up reliable ex-ante control procedures based on financial and operational desk reviews. 
SISEKONTROLLIMEHHANISMID Sisekontrolliraamistik 33. hisettevte on loonud finants-ja tegevusalaste dokumentide kontrollil phinevad usaldusvrsed eelkontrollimenetlused.
The situation at end of 2017 showed that the most important internal control standards were largely implemented with some actions remaining to be completed in 2018 such as carrying out the testing of the Business Continuity Plan. 
2017. aasta lpu seisuga olid kige olulisemad sisekontrollistandardid enamjaolt rakendatud, mne tegevuse (niteks talitluspidevuse kava testimise) lpuleviimine pidi aga toimuma 2018. aastal.
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At the end of 2017, the Commission’s common Horizon 2020 grant management and monitoring tools had not finished the specific developments needed for the processing of the Joint Undertaking’s in-kind contributions. 
2017. aasta lpuks ei olnud komisjoni hised programmi ăHorisont 2020Ň toetuste haldus-ja seirevahendid sellisel mral vlja arendatud, et vimaldada hisettevttele eraldatud mitterahalise osaluse ttlemist.
Procurement procedures 37. 
Hankemenetlused 37.
Some qualitative shortcomings were observed in the Joint Undertaking’s open procedure for the procurement of communication and event services of an estimated budget of 1,2 million euro over 4 years. 
Kontrollikoda theldas mningaid kvalitatiivseid puudusi hisettevtte avatud hankemenetluses, millega hangiti enam kui 1,2 miljoni euro eest neljaks aastaks sideteenuseid ja rituste korraldamise teenuseid.
However, as we have no right to audit in-kind 12 12 13 14 Recital 10 of Regulation (EU) No 642/2014 states that substantial participation of industry is an essential element of the Shift2Rail (S2R) initiative. 
Minimaalne Mruse (EL) nr 642/2014 phjenduses 10 sedastatakse, et tstusharu esindavate liikmete osalus on algatuse Shift2R (S2R) oluline element.
It is therefore fundamental that the public budget for the S2R initiative be at least matched by contributions from industry. 
Seeprast on vga thtis, et tstusharu panus oleks vhemalt sama suur kui avaliku sektori eelarves algatuse S2R jaoks ette nhtud summa.
Minimum contributions of the industry members to the operational activities of the Joint Undertaking (350 million euro) divided by the maximum EU cash contribution to the Joint Undertaking (398 million euro). 
Tstusharu esindavate liikmete minimaalne mitterahaline toetus hisettevtte tegevuseks (350 miljonit eurot), jagatuna ELi maksimaalse rahalise toetusega hisettevttele (398 miljonit eurot).
CH4101365EN04-18PP-CH120-18APCFIN-RAS-2017_S2R-OR.docx 2.10.2018 13 contributions to additional activities we cannot provide an opinion on the nature, and quality of such contributions15. 
Kuna kontrollikojal ei ole igust auditeerida tiendavasse tegevusele antud mitterahalist toetust, ei saa ta esitada arvamust selle olemuse, kvaliteedi vi tegelikkusele vastavuse kohta15.
The Commission’s Interim Evaluation16 on S2R Joint Undertaking’s activities covered the period 2014-2016, and was carried out with the assistance of independent experts as foreseen in the S2R Joint Undertaking Council Regulation17. 
Komisjoni vahehindamine16 hisettevtte S2R tegevuse kohta hlmas ajavahemikku 2014Đ2016 ja see viidi lbi sltumatute ekspertide abiga, nagu on ette nhtud hisettevtet S2R ksitleva nukogu mrustega17.
The evaluation covered the performance of the Joint Undertaking in terms of relevance, efficiency, effectiveness, coherence, and EU added value, with additional consideration of openness and transparency. 
Hindamine hlmas hisettevtte t asjakohasust, thusust, tulemuslikkust, sidusust ja ELi lisavrtust, ning selles prati tiendavalt thelepanu avatusele ja lbipaistvusele.
In response to the recommendations raised by the evaluators19, the Joint Undertaking prepared an Action Plan adopted by the Governing Board on 28 June 2018. 
Vastuseks hindajate esitatud soovitustele19 koostas hisettevte tegevuskava, mille S2R hisettevtte juhatus vttis vastu 28. juunil 2018.
While not all recommendations raised in the Interim Evaluation will be addressed under the current Financial Framework Programme20, some actions included in the Action Plan have already In accordance with article 4 (4) of Regulation (EU) No 642/2014 the cost of additional activities are certified by an independent external auditor appointed by the Joint Undertaking. 
Koosklas mruse (EL) nr 642/2014 artikli 4 likega 4 kinnitab tiendavate tegevuste kulud hisettevtte nimetatud sltumatu vlisaudiitor.
The cost for such activities shall however, not be audited by the Joint Undertaking or any Union body. 
Sellise tegevuse kulusid ei tohi siiski auditeerida ei hisettevte ega mni liidu asutus.
Specific recommendations include the need to increase the collaboration with the other Transport Joint Undertakings (SESAR, Clean Sky and FCH); to increase the balance of participants in S2R activities; to make further use of the Joint Undertaking Scientific Committee, of the European Rail Research Advisory Council (ERRAC), and of the advisory bodies in order to provide technical and strategic advice; and to review the current Key Performance Indicators of the Joint Undertaking, that are considered to be too many, and in some issues, inappropriate. 
Konkreetsed soovitused hlmavad vajadust suurendada koostd teiste transpordi valdkonna hisettevtetega (SESAR, Clean Sky ja FCH); suurendada S2Ri tegevuste osaliste bilanssi; kasutada rohkem hisettevtte teaduskomiteed, Euroopa raudteeuuringute nuandekogu (ERRAC) ja nuandvaid organeid, et anda tehnilist ja strateegilist nu; ning vaadata lbi 14 15 16 17 18 19 13 CH4101365ET04-18PP-CH120-18APCFIN-RAS-2017_S2R-TR.docx 2.10.2018
been initiated21, while others, in accordance with their nature and the current legal framework, are expected to be implemented in the period 2018 to 202022. 
soovitusi ei ksitleta praeguses finantsraamistikus20, on mne tegevuskavas esitatud meetme elluviimisega juba alustatud21; osa meetmeid kavatsetakse nende olemusest ja praegusest igusraamistikust tulenevalt rakendada aastatel 2018Đ202022.
For the Court of Auditors Klaus-Heiner LEHNE President 21 22 societal challenges, were not sufficiently covered in S2R and will need to be further addressed in the next programming period. 
Kontrollikoja nimel president Klaus-Heiner LEHNE 20 21 22 hisettevtte praegused peamised tulemusnitajad, mida peetakse liiga arvukaks ja mnes ksimuses ebasobivaks. hisettevtte tegevuskavas tunnistatakse, et teatavad soovitused, niteks vajadus parandada hisettevtte osalejate vahelist tasakaalu vi prata rohkem thelepanu peamistele hiskondlikele probleemidele, ei olnud S2Ri puhul piisavalt kajastatud ning neid tuleks jrgmisel programmit perioodil ksitleda.
Regular contacts with the other Joint Undertakings to create synergies between the different programmes are already in place; the Lump Sum Grants scheme has been introduced in the 2018 Annual Work Programme to enhance simplification. 
Olemas on korraprased kontaktid teiste hisettevtetega, et luua snergia eri programmide vahel; lihtsustamise edendamiseks on 2018. aasta tprogrammi lisatud kindlasummaliste toetuste kava.
Actions to be implemented include: the invitation to associated members of the Joint Undertaking to increase their commitment in S2R in order to allow further participation of third parties trough the associated members activities; the selection of new members of the Scientific Committee; a review of the S2R Multi-Annual Action Plan (Part B) to align it with the S2R executive view adopted by the Governing Board on October 2017 (Part A); and the establishment of a new KPI model in line with the S2R Council Regulation Objectives. 
Rakendatavad meetmed on jrgmised: kutsuda hisettevtte assotsieerunud liikmeid suurendama oma panustamist S2R-i, et kolmandad isikud saaksid paremini osaleda assotsieerunud liikmete tegevuses; teaduskomitee uute liikmete valimine; S2R mitmeaastase tegevuskava (B osa) lbivaatamine eesmrgiga viia see koosklla S2Ri lhenemisviisiga, mille juhatus vttis vastu oktoobris 2017 (A osa); ja uue peamiste tulemusnitajate mudeli koostamine, mis on koosklas hisettevtet S2R ksitleva nukogu mruse eesmrkidega.
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1 Annex Follow-up of previous years’ comments The ECA ́s comment Anti-fraud strategy The Commission's research anti-fraud strategy is mandatory for the S2R Joint Undertaking. 
1 Lisa Eelmiste aastate kommentaaride phjal vetud meetmed Kontrollikoja kommentaar Pettustevastase tegevuse strateegia Komisjoni teadusuuringute valdkonna pettustevastane strateegia on hisettevttele S2R kohustuslik.
However, at the end of 2016, the Joint Undertaking had not yet performed a specific anti-fraud risk assessment, nor had it established an action plan for the implementation of its own anti-fraud strategy, based on the methodology provided by the Commission. 
2016. aasta lpuks ei olnud hisettevte siiski teinud pettustevastast riskide erihindamist ega koostanud komisjoni metoodikal phinevat tegevuskava oma pettustevastase strateegia elluviimiseks.
Year 2016 Status of corrective action (Completed / Ongoing / Outstanding) Completed CH4101365EN04-18PP-CH120-18APCFIN-RAS-2017_S2R-OR.docx 2.10.2018 
Aasta 2016 Parandusmeetmete vtmise seis (lpetatud / pooleli / alustamata) Lpetatud CH4101365ET04-18PP-CH120-18APCFIN-RAS-2017_S2R-TR.docx 2.10.2018
The usual budget process foresees that for each financial year the Commission pays to the Joint Undertaking the first instalment around March only. 
Tavaprane eelarvemenetlus neb ette, et igal eelarveaastal maksab komisjon esimese osamakse hisettevttele alles mrtsis.
The Joint Undertaking therefore considered the full amount of unused payment appropriations from previous years in its budget planning for 2017, to cover the payments of the first quarter in 2018. 
Seetttu vttis hisettevte oma 2017. aasta eelarve kavandamisel arvesse eelmiste aastate kasutamata maksete assigneeringute kogusumma, et katta 2018. aasta esimese kvartali maksed.
With regard to the procurement procedure for a communication and event services’ framework contract, the Joint Undertaking decided not to introduce minimum financial capacity in order not to discourage the participation of SMEs to the call for tender, a risk that the Joint Undertaking wished to mitigate. 
Seoses kommunikatsiooni-ja rituste korraldamise teenuste raamlepingu hankemenetlusega otsustas hisettevte mitte kehtestada minimaalseid finantssuutlikkuse nudeid, et mitte trjuda VKEsid hankemenetluses osalemast, mis oli risk, mida hisettevte soovis vhendada.
In fact, the definition of minimum levels of financial capacity are well known barriers for new entrants. 
Finantssuutlikkuse miinimumtasandite kehtestamine on uute sisenejate hsti tuntud takistus.
In the same procedure, Lot 4 was cancelled because the technical solution proposed by the winning tender allowed to merge the services planned initially for two lots into one lot. 
Sama menetluse raames thistati 4.osa, sest hanke vitnud pakkuja tehniline lahendus vimaldas hendada algselt kahte osasse kavandatud teenused hte osasse.
This solution resulted in saving financial resources. 
Selle lahenduse abil hoiti kokku finantsvahendeid.
In this context, the Joint Undertaking fully complied with Article 114 of the Financial Regulation (“Cancelation of a procurement procedure”). 38. 
Selles kontekstis vastas hisettevtte tegevus tielikult finantsmruse artiklile 114 (hankemenetluse thistamine).
The S2R Joint Undertaking would like to draw attention to the fact that the members other than the Union already provided certified IKAA well beyond the regulatory target. 
38. hisettevte Shift2Rail soovib prata thelepanu asjaolule, et muud kui liidu liikmed panustasid sertifitseeritud mitterahalise tiendava tegevusega mrksa rohkem regulatiivsetest eesmrkidest.
These contributions are certified in accordance with International Audit Standards. 
Need panused on sertifitseeritud vastavalt rahvusvahelistele auditeerimisstandarditele.
1 Minimum contributions of the industry members to the operational activities of the Joint Undertaking (350 million euro) divided by the maximum EU cash contribution to the Joint Undertaking allocated by the S2R Regulation to the Members other than the Union (282.5 million euro). 
1 Ettevtjatest liikmete minimaalne toetus hisettevtte tegevusse (350 miljonit eurot) jagatuna ELi maksimaalse rahalise toetusega hisettevttele, mis hisettevtte asutamismruse kohaselt on eraldatud muudele kui liidu liikmetele (282,5 miljonit eurot).
2 Considering the total of minimum contributions of the industry members to the Joint Undertaking’s operational and additional activities (470 million euro) S2R JU - EN 
2 Arvestades hisettevtte phitegevuseks ja tiendavaks tegevuseks antud minimaalse toetuse kogusummat (470 miljonit eurot). S2R JU - ET
This audit report concerns the contract in respect of the installation and the operation of the communication infrastructure known as “Sisnet" between the signatory States of the Schengen agreements. 
Käesolev auditiaruanne käsitleb Sisnetina tuntud sideinfrastruktuuri paigaldamise ja toimimise lepingut Schengeni lepingule alla kirjutanud riikide vahel.
The amount of expenditure related to this contract during the period covered by this report amounts to approximately 3,76 million euro. 
Aruandes vaadeldava perioodi vältel ulatub lepinguga seotud kulude summa umbes 3,76 miljoni euroni.
Expenditure is financed from contributions of 26 States, i.e. all Member States of the European Union, except Cyprus, Bulgaria and Romania, plus Iceland and Norway, as well as Europol and Eurojust. 
Nimetatud kulud kaetakse 26 allakirjutanud riigi, st kõikide Euroopa Liidu liikmesriikide (välja arvatud Küpros, Bulgaaria ja Rumeenia) ning Islandi ja Norra osamaksudest, samuti Europoli ja Eurojusti osamaksudest.
For information purposes the annual accounts drawn up by the Sisnet for the financial year 2007 are summarised in Tables 1 and 2. 
Sisneti 2007. eelarveaasta raamatupidamisaruande kokkuvõte on teavitamise eesmärgil toodud tabelites 1 ja 2.
The Court has examined the financial statements in respect of the management of the contract for the financial year ended 31 December 2007. 
Kontrollikodaonseoseslepinguhaldamisegaläbivaadanud31.detsembril 2007 lõppenud eelarveaasta raamatupidamisaruande.
The Court audited the accounts in accordance with its Decision of 23 March 2000 and Article 47(1) of Council Decision No 2000/265/EC1 (hereinafter: "the Financial Regulation"). 
Kontrollikoda auditeeris raamatupidamisaruande kooskõlas kontrollikoja 23. märtsi 2000. aasta otsusega ja nõukogu otsuse nr 2000/265/EÜ1 (edaspidi finantsmäärus) artikli 47 lõikega 1.
The Court's opinion is addressed to the signatory States in accordance with Article 48 of the Financial Regulation. 
Kooskõlasfinantsmääruseartikliga48onkontrollikojajäreldusotsus suunatud allakirjutanud riikidele.
The United Kingdom and Ireland are bound to the above-mentioned Financial Regulation respectively by Article 7 of Council Decision No 2000/365/EC2 and by Article 5 of Council Decision No 2002/192/EC3. 
Ühendkuningriik ja Iirimaa on ülalmainitud finantsmäärusega seotud vastavalt nõukogu otsuse nr 2000/365/EÜ2 artikli 7 ja nõukogu otsuse nr 2002/192/EÜ3 artikli 5 alusel.
The Sisnet's accounts for the financial year ended 31 December 2007 were drawn up by the Council's Deputy Secretary-General, pursuant to Article 46(1) of the Financial Regulation, and sent to the Court, which gives its opinion on their reliability and on the legality and regularity of the underlying transactions. 
Vastavaltfinantsmääruseartikli46lõikele1koostasnõukogu asepeasekretär Sisneti 31. detsembril 2007 lõppenud eelarveaasta raamatupidamisaruande ja see saadeti kontrollikojale, mille ülesandeks on anda arvamus raamatupidamisaruannete usaldusväärsuse ja nende aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. 
KontrollikodaviisauditiläbikooskõlasIFACjaINTOSAIrahvusvaheliste auditistandardite ja eetikanormidega sel määral, kuivõrd neid on võimalik ühenduse kontekstis rakendada.
The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and the underlying transactions are legal and regular. 
Audit planeeriti ja viidi läbi selleks, et saada piisav kindlus raamatupidamisaruande usaldusväärsuse ja selle aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
Reliability of the accounts The Sisnet's accounts for the financial year ended 31 December 2007 are, in all material respects, reliable. 
3 Raamatupidamisaruannete usaldusväärsus Sisneti raamatupidamisaruanne 31. detsembril 2007 lõppenud eelarveaasta kohta on kõigis olulistes aspektides usaldusväärne.
Legality and regularity of the underlying transactions The transactions underlying the Sisnet's annual accounts, taken as a whole, are legal and regular. 
Raamatupidamisaruannete aluseks olevate tehingute seaduslikkus ja korrektsus Sisneti aastaaruande aluseks olevad tehingud tervikuna on seaduslikud ja korrektsed.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 19 June 2008. 
Kontrollikoda võttis käesoleva aruande vastu 19. juuni 2008. aasta istungil Luxembourgis.
For the Court of Auditors Vítor Manuel da Silva Caldeira President 1 2 3 OJ L 85, 6.4.2000, p. 12. 
Kontrollikoja nimel president Vitor Manuel de Silva Caldeira 1 2 3 EÜT L 85, 6.4.2000, lk 12.
OJ L 131, 1.6.2000, p. 43. 
EÜT L 131, 1.6.2000, lk 43.
OJ L 64, 7.3.2002, p. 20. 
EÜT L 64, 7.3.2002, lk 20.
Table 1 - Balance sheet as at 31 December 2007 and 31 December 2006 (EUR) ASSETS 2007 2006 LIABILITIES 2007 2006 Current assets Amounts owed by contributing States Sundry accounts receivable Cash accounts Suspense accounts 149 061 149 061 0 2 721 589 15 252 543 252 543 0 2 708 005 15 Fixed capital Own capital Balance for the financial year Current liabilities Automatic carryovers of appropiations Suspense accounts 733 859 2 301 750 -1 567 890 2 136 716 2 136 716 90 2 301 750 1 750 318 551 432 658 723 658 723 90 Total assets 2 870 665 2 960 563 Total liabilities 2 870 665 2 960 563 Source : Summary drawn up by the Court of Auditors on the basis of financial statements sent by the Council's Secretariat General. 
Tabel 1 – bilanss seisuga 31. detsember 2007 ja 31. detsember 2006 (eurot) VARAD 2007 2006 KOHUSTUSED 2007 2006 Käibevara Osamaksu maksvate riikide võlgnevus Muud saadaolevad summad Sularahakontod Ajutised kontod 149 061 149 061 0 2 721 589 15 252 543 252 543 0 2 708 005 15 Põhikapital Omakapital Eelarveaasta saldo Lühiajalised kohustused Assigneeringute automaatsed ülekande Ajutised kontod 733 859 2 301 750 -1 567 890 2 136 716 2 136 716 90 2 301 750 1 750 318 551 432 658 723 658 723 90 Varad kokku 2 870 665 2 960 563 Kohustused kokku 2 870 665 2 960 563 Allikas : kontrollikoja kokkuvõte, mis on koostatud nõukogu peasekretariaadi poolt saadetud raamatupidamisaruannete põhjal. e
Table 2 - Revenue and expenditure account for the financial years 2007 and 2006 (EUR) 2007 2006 Revenue SISNET The signatory States' contributions (collected) Europol and Eurojust contributions Penalties provided for in the contract Bank interest Total revenue 2 082 495 0 18 364 97 569 2 198 429 1 873 322 73 249 10 238 65 291 2 022 100 Expenditure SISNET Payments Appropriations carried over to the following financial year Bank charges Payments Appropriations carried over to the following financial year Total expenses 1 634 913 2 125 694 12 88 3 760 707 1 084 854 658 723 17 0 1 743 594 Outturn of the financial year Cancellation of approps carried over from the previous financial year -1 562 278 97 869 278 506 98 592 Balance for the financial year -1 464 409 377 098 Adjustments results (change in receivables) -103 481 174 334 Balance for the financial year including the adjustment results -1 567 890 551 433 Source : Summary drawn up by the Court of Auditors on the basis of financial statements sent by the Council's Secretariat General. 
Tabel 2 – 2007. ja 2006. eelarveaasta tulude ja kulude aruanne (eurot) 2007 2006 Tulud SISNET Allkirjastanud riikide osamaksud (laekunud) Europoli ja Eurojusti osamaksed Lepingus sätestatud trahvid Pangaintressid Tulud kokku 2 082 495 0 18 364 97 569 2 198 429 1 873 322 73 249 10 238 65 291 2 022 100 Kulud SISNET Maksed Järgmisesse eelarveaastasse üle kantud assigneeringud Pangatasud Maksed Eelmisest eelarveaastast üle kantud assigneeringud Kulud kokku 1 634 913 2 125 694 12 88 3 760 707 1 084 854 658 723 17 0 1 743 594 Täitumine eelarveaastal Eelmisest eelarveaastast üle kantud assigneeringute tühistamine -1 562 278 97 869 278 506 98 592 Eelarveaasta saldo -1 464 409 377 098 Korrigeerimise tulemused (muutused nõuetes) -103 481 174 334 Korrigeerimise tulemusi sisaldav eelarveaasta saldo -1 567 890 551 433 Allikas : kontrollikoja kokkuvõte, mis on koostatud nõukogu peasekretariaadi poolt saadetud raamatupidamisaruannete põhjal.
AEI006662EN03-08AA-DEC116-08VO-RAS-Sisnet-OR.xls 20.6.2008 
AEI006662ET03-08AA-DEC116-08VO-RAS-Sisnet-TR.xls 20.6.2008
Thisauditreportconcernsthecontractsinrespectoftheinstallationandthe operation of the communication infrastructure known as “Sisnet" between the signatory States of the Schengen agreements. 
KäesolevauditiaruannekäsitlebSisnetinatuntudsideinfrastruktuuri paigaldamise ja toimimise lepinguid Schengeni lepingule alla kirjutanud riikide vahel.
The expenditure related to these contracts during the period covered by this report amounts to approximately 2,7 million euro. 
Aruandes vaadeldava perioodi vältel on lepingutega seotud kulude summa ligikaudu 2,7 miljonit eurot.
Expenditure is financed from the contributions of 30 countries, i.e. all Member States of the European Union (except Cyprus,) plus Iceland, Norway, Liechtenstein and Switzerland, as well as Europol and Eurojust. 
Nimetatud kulud kaetakse 30 riigi, st kõikide Euroopa Liidu liikmesriikide (välja arvatud Küpros) ning Islandi, Norra, Liechtensteini ja Šveitsi, samuti Europoli ja Eurojusti osamaksetest.
Two Member States, Bulgaria and Romania started to contribute to the Sisnet budget in 2010. 
Kaks liikmesriiki, Bulgaaria ja Rumeenia, hakkasid tegema osamakseid Sisneti eelarvesse 2010. aastal.
STATEMENT OF ASSURANCE 2. 
KINNITAV AVALDUS 2.
PursuanttotheprovisionsofArticle47(1)ofCouncilDecisionN° 2000/265/EC1 as last amended by Council Decision N° 2009/915/EC2 (hereinafter "the Financial Regulation") and in accordance with Decision of the Court of Auditors of 23 March 2000, the Court has audited the annual accounts3 of Sisnet for the financial year ended 31 December 2010, and the legality and regularity of the transactions underlying those accounts. 
Vastavaltnõukoguotsusenr2000/265/EÜartikli47esimeselelõikele1, mida on viimati muudetud nõukogu otsusega nr 2009/915/EÜ2 (edaspidi „finantsmäärus“) ja kooskõlas kontrollikoja 23. märtsi 2000. aasta otsusega auditeeris kontrollikoda Sisneti 31. detsembril 2010 lõppenud eelarveaasta raamatupidamise aastaaruannet3; samuti auditeeris kontrollikoda raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkust ja korrektsust.
TheCourt'sopinionisaddressedtothesignatoryStatesinaccordancewith Article 48 of the Financial Regulation. 
Kontrollikojaarvamusonadresseeritudallakirjutanudriikidelekooskõlas finantsmääruse artikliga 48.
The final accounts are drawn up by the Deputy 1 2 3 OJ L 85, 6.4.2000, p. 
1 2 3 EÜT L 85, 6.4.2000, lk 12.
12. 
ELT L 323, 10.12.2009, lk 9.
3 Secretary-General of the Council in accordance with articles 46 and 47 of the Financial Regulation. 
Sisneti lõpliku raamatupidamise aastaaruande koostas nõukogu asepeasekretär vastavalt finantsmääruse artiklitele 46 ja 47.