11 12 2019 Official Journal of the European Union C 417/161 ANNEX Follow-up of previous yearsŐ observations CourtŐs observations For the accounts, there is a need to monitor supplier balances more regularly and to analyse differences more timely Documentation from cooperating countries supporting the expenditure claimed is not always sufficient Moreover, no audit certificates were requested The high and constantly increasing number of grant agreements and the magnitude of related expenditure to be verified and reimbursed by Frontex raise the question of whether more efficient and cost-effective alternative funding mechanisms could be used The ex-post audit to Iceland carried out by the Agency in October 2015 detected irregular payments which were only partly recovered There is an unaddressed risk of double funding from the Internal Security Fund managed by the Commission and Frontex funding States participating in border operations declare the costs incurred on the basis of cost claim sheets The Court in its Special report No 12/2016 recommended that agencies should use simplified cost options whenever appropriate to avoid such inefficiencies The level of carry-overs was high There is a need to obtain more precise cost estimates and more timely cost reporting from cooperating countries The Agency may also consider introducing differentiated budget appropriations Only 71 % of the posts authorised in the AgencyŐs establishment plan were filled The direct award of the replacement contract for ferry services to the second ranked tenderer was irregular, since the initial procurement procedure was closed The Staff Regulations provide that new temporary staff can only be recruited at gradesSC1toSC2,AST1toAST4orAD5toAD8 In2017theAgencyrecruited two staff at higher AST grades (14 in 2016) The recruitments at these grades are irregular In 2017, the Agency fully reimbursed expenditure claimed by IcelandŐs Coast Guards although the invoices justifying one type of expenditure claimed were never provided The Agency also co-financed expenditure claimed by the Spanish Guardia Civil although not all expenditure was supported by evidence Although the Agency already moved to its current premises in 2014, the Agency still has no comprehensive Business Continuity Plan approved by the Management Board The Agency again cancelled a high level of committed appropriations carried over from the previous year for reimbursements of expenditure to countries cooperating in joint operations, showing again that cooperating countries considerably overestimated the expenditure to be reimbursed by the Agency Year 2013 2014 2014 2015 2015 2015 2016 2016 2017 2017 2017 2017 2017 Status of corrective action (Completed / Ongoing / Outstanding / N/A) Completed Ongoing for ex ante and ex post Completed for audit certificates Completed Completed Outstanding Completed for the deployment of human resources Ongoing for technical equipment Ongoing Ongoing N/A N/A Outstanding Outstanding Ongoing 2017 Ongoing EN 
Prehľad nápravných opatrení prijatých v nadväznosti na pripomienky Dvora audítorov z predchádzajúcich rokov je uvedený v prílohe (200) Prácu v súvislosti s auditom sme neoverovali 11 12 2019 Úradný vestník Európskej únie C 417/161 SK Pripomienky Dvora audítorov V súvislosti s účtami je potrebné pravidelnejšie monitorovať zostatky dodávateľov a rozdiely analyzovať skôr.