natgillin/translations-raw huggingface dataset:
In our opinion, the accounts of the Office for the year ended 31 December 2016 present fairly, in all material respects, the financial position of the Office at 31 December 2016, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer. 
Kontrollikoja hinnangul annab broo raamatupidamise aastaaruanne 31. detsembril 2016 lppenud eelarveaasta kohta kikides olulistes aspektides iglase pildi broo finantsolukorrast 31. detsembri 2016. aasta seisuga, finantstulemustest, rahavoogudest ja netovara muutustest lppenud aastal vastavalt selle finantsmrusele ja komisjoni peaarvepidaja poolt vastu vetud arvestuseeskirjadele.
These are based on internationally accepted accounting standards for the public sector. 
Viimased phinevad rahvusvaheliselt tunnustatud avaliku sektori raamatupidamisstandarditel.
Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts 6. 
Raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkus ja korrektsus Tulud Arvamus raamatupidamise aastaaruande aluseks olevate tulude seaduslikkuse ja korrektsuse kohta 6.
Payments Opinion on the legality and regularity of payments underlying the accounts 7. 
Maksed Arvamus raamatupidamise aastaaruande aluseks olevate maksete seaduslikkuse ja korrektsuse kohta 7.
Responsibilities of management and those charged with governance 8. 
Juhtkonna ja majandusksuse valitsemise eest vastutavate isikute kohustused 8.
In accordance with Articles 310 to 325 of the TFEU and the OfficeŐs Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them. 
Vastavalt Euroopa Liidu toimimise lepingu artiklitele 310Đ325 ja broo finantsmrusele vastutab juhtkond rahvusvaheliselt tunnustatud avaliku sektori raamatupidamisstandardite kohase raamatupidamise aastaaruande koostamise ja esitamise ning raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest.
This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. 
Juhtkonna kohustused hlmavad finantsaruannete koostamiseks ja esitamiseks vajalike sisekontrollimehhanismide kavandamist, rakendamist ja kigushoidmist nii, et neis ei esineks pettusest vi vigadest tingitud olulist vrkajastamist.
Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them. 
Juhtkond vastutab ka selle eest, et finantsaruannetes kajastatud tegevus, finantstehingud ja teave oleks koosklas vastavate igusaktidega.
The OfficeŐs management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts. 
Broo juhtkonnal on lplik vastutus raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest.
AuditorŐs responsibilities for the audit of the accounts and underlying transactions 11. 
Audiitori kohustused raamatupidamise aastaaruande ja selle aluseks olevate tehingute auditeerimisel 11.
Our objectives are to obtain reasonable assurance about whether the accounts of the Office are free from material misstatement and the transactions underlying them are legal and regular and to provide, on the basis of our audit, the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
Kontrollikoja eesmrk on saada piisav kindlus selle kohta, et broo raamatupidamise aastaaruanne ei sisalda olulisi vrkajastamisi ning selle aluseks olevad tehingud on seaduslikud ja korrektsed, ning esitada oma auditi phjal Euroopa Parlamendile ja nukogule vi muudele asjaomastele eelarve titmisele heakskiidu andmise eest vastutavatele institutsioonidele kinnitav avaldus, mis kinnitab raamatupidamise aastaaruande usaldusvrsust ning selle aluseks olevate tehingute seaduslikkust ja korrektsust.
EN 6.12.2017 Official Journal of the European Union C 417/33 12. 
ET 6.12.2017 Euroopa Liidu Teataja C 417/33 12.
In making those risk assessments, internal controls relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions, is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal controls. 
Asjakohaste auditiprotseduuride kavandamiseks (kuid mitte arvamuse esitamiseks sisekontrollimehhanismide tulemuslikkuse kohta) vtab audiitor riskihinnangu tegemisel arvesse aruande koostamiseks ja iglaseks esitamiseks ning selle alustehingute seaduslikkuse ja korrektsuse tagamiseks rakendatud sisekontrollimehhanisme.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the accounts. 
Auditi kigus hinnatakse ka kasutatud arvestusphimtete asjakohasust ja juhtkonna koostatud arvestushinnangute phjendatust, samuti aruande ldist esituslaadi.
For revenue, we verify the subsidy received from the Commission and assess the OfficeŐs procedures for collecting fees and other income, if any. 
Tulude puhul kontrollib kontrollikoda komisjonilt saadud toetust ning hindab broo tasude ja muude tulude kogumise korda (kui broo on sellist tulu saanud).
This examination covers all categories of payments other than advances at the point they are made. 
Kiki makseliike, vlja arvatud ettemaksed, auditeeritakse nende tegemise seisuga.
Advance payments are examined when the recipient of funds provides justification for their proper use and the Office accepts the justification by clearing the advance payment, whether in the same year or later. 
Ettemakseid auditeeritakse siis, kui vahendite saaja on nende korrakohast kasutamist tendanud ning broo on need kas samal aastal vi hiljem tasaarvestuse tegemisega heaks kiitnud.
In preparing this report and Statement of Assurance, we considered the audit work of the independent external auditor performed on the OfficeŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (5). 
Kesoleva aruande ja kinnitava avalduse koostamisel vttis kontrollikoda arvesse sltumatu vlisaudiitori audititd, mis hlmas broo raamatupidamise aastaaruande kontrollimist vastavalt ELi finantsmruse artikli 208 likes 4 (5) stestatud nuetele.
The comments which follow do not call the CourtŐs opinion into question. 
Jrgnevad kommentaarid ei sea kontrollikoja arvamust kahtluse alla.
COMMENTS ON THE LEGALITY AND REGULARITY OF TRANSACTIONS 17. 
KOMMENTAARID TEHINGUTE SEADUSLIKKUSE JA KORREKTSUSE KOHTA 17.
In March 2016 the Office launched a procurement procedure with the aim to sign one framework contract (FWC) with the two existing international schools in Riga for the children of its staff. 
Mrtsis 2016 kivitas broo oma ttajate laste jaoks kooli leidmiseks hankemenetluse uue raamlepingu slmimiseks kahe olemasoleva rahvusvahelise kooliga Riias.
While the technical specifications of the tender state that the Office would establish one multiple framework contract in cascade with two economic operators, the award criteria state that the choice of the school is with the parents. 
Hanke tehnilises kirjelduses mrgiti, et broo slmib kahe pakkujaga he raamlepingu, lepingu slmimise kriteeriumides on aga eldud, et kooli valiku le otsustab lapsevanem.
Consequently, the 400 000 euro framework contract signed in July 2016 is based on contradicting concepts, causing legal uncertainty to the Office and the schools. 
Sellest tulenevalt phineb juulis 2016 allkirjastatud 400 000 euro suurune raamleping vastukivatel kontseptsioonidel, mis tekitab iguslikku ebakindlust broole ja koolidele.
Moreover, in this specific case a FWC was unnecessary. 18. 
Lisaks ei olnud antud juhul raamlepingu slmimine ldse vajalik.
Following reclassification, one staff member was assigned to a higher grade directly at step 2 instead of step 1, which is not in line with the EU Staff Regulations. 
18. ks ttaja mrati peale tema tegevusksuse mberliigitamist kohe krgema palgaastme 2. jrku (1. jrgu asemel), mis ei ole koosklas ELi personalieeskirjadega.
COMMENTS ON SOUND FINANCIAL MANAGEMENT AND PERFORMANCE 19. 
KOMMENTAARID USALDUSVRSE FINANTSJUHTIMISE JA TULEMUSLIKKUSE KOHTA 19.
In March 2016 the Office signed a 60 000 euro for the provision of human resources related professional support and consultancy services. 
Mrtsis 2016 kirjutas broo alla 60000 euro suurusele lepingule professionaalseid tugiteenuseid ja nustamisteenuseid pakkuvate ttajate palkamiseks.
The procurement procedure was exclusively based on price. 
Hankemenetlus phines ainult hinnal.
The engagement of a consultant without considering competence and expertise as award criteria does not ensure best value for money. 
Konsultandi palkamine ilma tema pdevust ja kogemust kriteeriumidena arvestamata ei taga parimat kuluthusust.
OTHER COMMENTS 20. 
MUUD KOMMENTAARID 20.
In 2016, the average employment period in the Office was 2,58 years and staff turnover was high with 25 %. 
Aastal 2016 oli keskmine broos ttatud aeg 2,58 aastat ning tju voolavus oli krge (25 %).
This situation affects the OfficeŐs efficiency and poses risks to the implementation of its work programmes. 
Selline olukord mjutab broo thusust ning seab ohtu selle tprogrammide rakendamise.
A possible reason is the salary correction coefficient applied for the host state (73 % as at 1 July 2016). 
Selle vimalik phjus vib olla asukohariigis kohaldatav palga paranduskoefitsient (2016. aasta 1. juuli seisuga 73 %).
(5) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1). 
(5) Euroopa Parlamendi ja nukogu mrus (EL, Euratom) nr 966/2012 (ELT L 298, 26.10.2012, lk 1).
EN C 417/34 Official Journal of the European Union 6.12.2017 21. 
ET C 417/34 Euroopa Liidu Teataja 6.12.2017 21.
The Office should, together with the Commission, consider commissioning such an evaluation at least every 5 years, as is the case for most of the other Agencies. 
Broo peaks koos komisjoniga kaaluma sellise hindamise tellimist vhemalt iga viie aasta tagant, nagu seda tehakse suuremas osas ametitest.
Any future revision of the founding regulation should introduce such a requirement. 
Asutamismruse lbivaatamisel tuleks selline nue sisse viia.
An overview of the corrective action taken in response to the CourtŐs comments from previous years is provided in the Annex. 
EELMISTE AASTATE KOMMENTAARIDE PÍHJAL VÍETUD MEETMED 22. levaade kontrollikoja eelmiste aastate kommentaaride phjal vetud parandusmeetmetest on esitatud lisas.
6.12.2017 Official Journal of the European Union C 417/35 EN Year 2014 2015 2015 2015 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Outstanding Completed Completed N/A ANNEX Follow-up of previous yearsŐ comments Court's comments The 2014 budget provision for contributions from EFTAŐs(1) national regulatory authorities having observer status at BEREC did not materialise in the absence of agreements with EFTA countries. 
6.12.2017 Euroopa Liidu Teataja C 417/35 ET Kontrollikoja kommentaarid 2014. aasta eelarves ette nhtud eraldis, mille pidid moodustama BERECi vaatlejastaatusega EFTA(1) riikide reguleerivate asutuste osamaksed, ei realiseerunud, kuna puudusid kokkulepped EFTA riikidega.
In 2013 the Office signed a 4 year framework contract for the provision of professional event organisation services. 
2013. aastal slmis broo nelja-aastase raamlepingu ametialaste rituste korraldamisteenuste lepingu.
However, it underestimated its needs and the contract had reached its maximum amount in December 2014. 
Broo oli aga oma vajadusi alahinnanud ja lepingu maht oli ra kasutatud detsembriks 2014.
A procurement procedure to sign a new framework contract was launched, but only in August 2015. 
Uue raamlepingu slmimiseks kivitati hankemenetlus aga alles augustis 2015.
In the meantime the Office procured these services from the same provider using purchase orders and low-value contracts (negotiated procedures) (2). 
Vahepeal hankis broo neid teenuseid samalt tarnijalt, kasutades ostutellimusi ja madala maksumusega lepinguid (lbirkimistega hankemenetlused) (2).
The total amount of the services so procured exceeded the threshold value(3). 
Niimoodi hangitud teenuste kogusumma letas kehtestatud piirmra (3).
An open procurement procedure where all interested economic partners may submit a tender should have been used. 
Broo oleks pidanud kasutama avatud hankemenetlust, mis vimaldab kikidel huvitatud ettevtjatel pakkumuse esitada.
The OfficeŐs audited budgetary implementation report differs from the level of detail provided by most other agencies which demonstrates the need for clear guidelines on the agenciesŐ budget reporting. 
Broo eelarve titmise aruanne on vhem ksikasjalikum kui enamikul teistel ametitel, mis nitab, et ametite eelarvearuandluse suunised peaksid selgemad olema.
Carry-overs of committed appropriations for Title II (administrative expenditure) were high at 134 228 euro, i.e. 44 % (2014: 91 757 euro, i.e. 40 %). 
Kulukohustustega seotud assigneeringute lekandmiste mr oli krge II jaotises (halduskulud) Đ 134 228 eurot ehk 44 % (2014. aastal 91757 eurot ehk 40%).
These carry-overs are mainly related to the delivery of services that go beyond 2015. 
Need lekandmised on seotud philiselt teenustega, mille osutamine toimub prast 2015. aastat.
(2) In the case of purchase orders and low-value contracts the procurement rules limit the competition to one and three candidates, respectively. 
(2) Hanke-eeskirjade kohaselt piirdub konkurents ostutellimuste puhul he kandidaadi ja madala maksumusega lepingute puhul kolmega.
(3) The total value of the contracts signed amounts to around 80 000 euro, whereas the threshold established by Article 137 of Commission Delegated Regulation (EU) No 1268/2012 is 60 000 euro. 
(3) Slmitud lepingute kogusumma on ligikaudu 80 000 eurot, kuid komisjoni delegeeritud mruse (EL) nr 1268/2012 artiklis 137 stestatud piirmr on 60 000 eurot.
C 417/36 Official Journal of the European Union 6.12.2017 THE BEREC OFFICE REPLY 18. 
C 417/36 Euroopa Liidu Teataja 6.12.2017 BROO VASTUS 18.
The host Member State Latvia does not have an accredited European School. 
Vastuvtval liikmesriigil Ltil ei ole akrediteeritud Euroopa kooli.
The establishment of a new accredited European School is a long process, and in the meantime the BEREC Office has established direct contracts with schools providing education in English, French and German as a main language of instruction as an interim measure to ensure international schooling for the pupils of the staff in line with the Commission guidelines on staff policy in the European Regulatory Agencies (1). 
Uue akrediteeritud Euroopa kooli asutamine vtab aega. Seni on BERECi Broo ajutise meetmena slminud otselepingud koolidega, mille peamine ppekeel on inglise, prantsuse ja saksa keel, et tagada ttajate laste rahvusvaheline pe koosklas komisjoni suunistega personalipoliitika kohta Euroopa reguleerivates asutustes (1).
The BEREC Office agrees with the findings of the auditors that the use of framework service contracts is not appropriate for the BEREC OfficeŐs schooling situation and in future will use direct service agreements with the schools without procurement. 
BERECi Broo nustub kontrollikoja thelepanekuga, et teenuste raamlepingud ei ole BERECi Broo kooliprobleemi lahendamisel asjakohased, ja kasutab tulevikus otseseid teenuslepinguid koolidega, ilma hanketa.
The BEREC Office would appreciate updated Commission guidelines to take into account the specificities of schooling services. 19. 
BERECi Broo oleks tnulik komisjoni ajakohaste suuniste eest, mis arvestaksid kooliteenuste eripra.
On the basis of the recommendations made by the Joint Reclassification Committee and based on the files of all temporary staff eligible for the reclassification, the Appointing Authority adopted the list of temporary staff members reclassified. 
19. hise mberliigituskomitee soovituste ja kigi mberliigitusklblike ajutiste ttajate toimikute alusel vttis ametisse nimetav asutus vastu mberliigitatavate ajutiste ttajate nimekirja.
In addition, on proposal from the Administrative Manager, the Appointing Authority agreed, after thorough consideration, to reclassify the jobholder in the step 2 of the higher grade instead of step 1, and respectively an ex ante exception has been registered according to the rules on handling deviations from the established financial rules and procedures. 
Lisaks nustus ametisse nimetav asutus haldusjuhi ettepanekul ja prast phjalikku analsi nimetatud ttaja mber liigitama krgema palgaastme 2. jrku, mitte 1. jrku; see ex ante erand registreeriti koosklas kehtestatud finantseeskirjadest ja menetlustest krvalekallete haldamise eeskirjadega.
The BEREC Office widely agrees with the comment on the framework contract for human resource management services. 
BERECi Broo nustub ldiselt kommentaariga personalihaldusteenuste raamlepingu kohta.
The implementation of the first specific contract has already demonstrated some difficulties related to the fact that the award of the contract was exclusively based on pricing and not on the consultantŐs professional qualification and experience. 
Esimese erilepingu rakendamine on juba tekitanud mningaid raskusi seoses asjaoluga, et lepingu slmimine phines ainult hinnal, mitte konsultandi pdevusel ja kogemusel.
In full agreement with the remarks of the auditors, the BEREC Office has terminated the framework contract and will put in place a different strategy to obtain the necessary services. 
Tielikus koosklas kontrollikoja mrkustega lpetas BERECi Broo raamlepingu ja kehtestab vajalike teenuste saamiseks teistsuguse strateegia.
The BEREC Office recognises that the high staff turnover is a risk factor, which has been recorded in the risk register as a significant risk, especially taking into account the small size of the Agency, which makes that high turnover has a more negative impact (the BEREC Office is the smallest decentralized EU Agency). 
BERECi Broo nustub, et tju suur voolavus on riskitegur, mis kajastub riskide registris olulise riskina, eelkige arvestades asutuse viksust, mille tttu tekitab tju suur voolavus suuremat kahju (BERECi Broo on vikseim detsentraliseeritud Euroopa Liidu asutus).
The management is continuously working on the introduction of mitigation techniques but it must be emphasized that some structural and external horizontal elements affecting the turnover are outside the control of the BEREC Office, as they are stemming from the regional/local working environment of the BEREC Office. 
Juhtkond ttab praegu vlja leevendusmeetmeid, kuid mni tju voolavust mjutav strukturaalne ja vline horisontaaltegur ei sltu BERECi Broost, vaid tuleneb BERECi Broo piirkondlikust/kohalikust tegevuskeskkonnast.
The recent net salary decrease, a result of the continuous decreasing of the correction coefficient for Latvia, increased the risk factor. 
Riskitegurit suurendas hiljutine netopalga vhenemine Lti paranduskoefitsiendi pideva vhendamise tttu.
Any action taken or planned by the BEREC Office to improve the situation can only mitigate the risk and in order to properly tackle the issue of the retention of staff, an external intervention, especially on the current system of correction coefficients, should be implemented. 
Iga meede, mida BERECi Broo vtab vi kavandab olukorra parandamiseks, vib seda riski ainult leevendada; ttajate silitamise probleemi psivaks lahendamiseks on vaja vlist sekkumist, eelkige seoses praeguse paranduskoefitsientide ssteemiga.
The BEREC Office has cooperated with the Commission for the preparation of the evaluation report envisaged in Article 25 of its founding regulation and is ready to cooperate with the Commission for future evaluations. 
BERECi Broo on teinud komisjoniga koostd, et koostada asutamismruse artiklis 25 stestatud hindamisaruanne, ja on valmis tegema komisjoniga koostd tulevaste hindamiste osas.
The BEREC Office will comply with any requirements in that area which could be introduced by the legislator. 
BERECi Broo tidab kik valdkonna nuded, mida vib kehtestada seadusandja.
The BEREC regulation is currently under review and the Commission proposal includes a specific provision on recurring evaluation every five years. 
Praegu on BERECi mrus lbivaatamisel ja komisjoni ettepanekus on eriste korduva hindamise kohta iga viie aasta tagant.
(1) COM(2005) 5304 EN 
(1) KOM(2005) 5304.
2018 Future of the CAP Briefing Paper March 2018 CONTENTS Paragraph Executive summary I-V Introduction 1-6 Topic and purpose 1-4 Approach and presentation 5-6 Key data and trends relevant to the farming sector and rural areas 7-18 CAP spending over the last decade has been stable and focused on income support 7-8 Fewer but larger farms (and a smaller workforce) produce a constant value of outputs, leading to increased incomes per full-time person 9-10 EU food prices have converged with world prices and the EU has become a net exporter of food 11 The average age of farm managers has increased, and the land data are inconsistent 12-13 Insufficient progress on environmental care and climate action 14-16 Economic differences between rural and other areas have become less significant 17-18 Our review 19-49 CAP needs 20-26 Insufficient information to identify needs 20-23 Lack of clarity on EU value added 24 Responding to long-term trends 25 The CAP’s impact on fairness and the single market 26 CAP Objectives 27-30 Insufficient clarity and specificity of objectives 28 Need for consistency with other EU objectives 29-30 2 
ET 2018 PP tulevik Infodokument Mrts 2018 SISUKORD Punkt Kokkuvte IĐV Sissejuhatus 1Đ6 Teema ja eesmrk 1Đ4 Lhenemisviis ja tutvustus 5Đ6 Pllumajandussektori ja maapiirkondade jaoks olulised phiandmed ja peamised arengusuunad 7Đ18 PP kulutused on olnud viimase kmne aasta jooksul stabiilsed ning keskendunud sissetulekutoetustele 7Đ8 Viksel arvul suuri pllumajandusettevtteid (ja viksem tjud) toodavad psivat vljundvrtust, mis suurendab sissetulekut he tistajaga ttava inimese kohta 9Đ10 ELi toiduainete hinnad on maailmaturu hindadega htlustunud ja EList on saanud toiduainete netoeksportija 11 Pllumajandusettevtete juhtide keskmine vanus on tusnud ja maaga seotud andmed ei ole jrjepidevad 12Đ13 Ebapiisav areng keskkonnahoiu ja kliimameetmete vallas 14Đ16 Majanduslik lhe maa-ja teiste piirkondade vahel on vhenenud 17Đ18 Kontrollikoja tehtud lbivaatamine 19Đ49 PP vajadused 20Đ26 Vajaduste kindlakstegemiseks napib teavet 20Đ23 Selguse puudumine Euroopa lisavrtuse suhtes 24 Pikaajalistele arengusuundadele reageerimine 25 PP mju iglusele ja htsele turule 26 PP eesmrgid 27Đ30 Eesmrgid ei ole piisavalt selged ja konkreetsed 28 Vaja on jrjepidevust teiste ELi eesmrkidega 29Đ30 2
EXECUTIVE SUMMARY I. The EU Common Agricultural Policy (CAP) is up for review, as the current seven-year planning period for EU finances and policy implementation ends in 2020. 
KOKKUVÍTE I. ELi hist pllumajanduspoliitikat (PP) ootab ees lbivaatamine seoses ELi rahanduse praeguse seitsmeaastase kavandamisperioodi ja poliitika rakendamise lppemisega aastal 2020.