EN C 417/94 Official Journal of the European Union 11 12 2019 3 15 EUROPEAN FOUNDATION FOR THE IMPROVEMENT OF LIVING AND WORKING CONDITIONS (EUROFOUND) INTRODUCTION 3 15 1 The European Foundation for the Improvement of Living and Working Conditions (hereinafter Ôthe FoundationŐ, or ÔEurofoundŐ), which is located in Dublin, was established by Council Regulation (EEC) No 1365/75 (115), repealed by Regulation (EU) 2019/127 of the European Parliament and of the Council (116) The FoundationŐs task is to contribute to the planning and establishment of better living and working conditions in the Union by increasing and disseminating knowledge which is relevant to this subject 3 15 2 The Table presents key figures for the Foundation (117) Table Key figures for the Foundation 2018 Budget (million euros) (1) 21 Staff as at 31 December (2) 101 (1) Budgetfiguresarebasedonpaymentappropriations (2) StaffincludesEUofficials,EUtemporaryagents,EUcontractstaffandsecondednationalexperts,notinterimworkersandconsultants Source: Data provided by the Foundation THE COURTŐS STATEMENT OF ASSURANCE PROVIDED TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Ń INDEPENDENT AUDITORŐS REPORT 2017 20 100 OPINION 3 15 3 We have audited: (a) the accounts of the Foundation which comprise the financial statements (118) and the reports on the implementation of the budget (119) for the financial year ended 31 December 2018; and (b) the legality and regularity of the transactions underlying those accounts as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU) Reliability of the accounts Opinion on the reliability of the accounts 3 15 4 In our opinion, the accounts of the Foundation for the year ended 31 December 2018 present fairly, in all material respects, the financial position of the Foundation at 31 December 2018, 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 These are based on internationally accepted accounting standards for the public sector (115) OJ L 139, 30 5 1975, p 1 (116) OJ L 30, 31 1 2019, p 74 (117) More information on the FoundationŐs competences and activities is available on its website: www eurofound europa eu (118) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes (119) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes 
(2) Medzi zamestnancami sú úradníci EÚ, dočasní zamestnanci EÚ, zmluvní zamestnanci EÚ a vyslaní národní experti, nie dočasní agentúrni zamestnanci a konzultanti Zdroj: Údaje poskytnuté nadáciou VYHLÁSENIE DVORA AUDÍTOROV O VIEROHODNOSTI PREDKLADANÉ EURÓPSKEMU PARLAMENTU A RADE – SPRÁVA NEZÁVISLÉHO AUDÍTORA EURÓPSKA NADÁCIA PRE ZLEPŠOVANIE ŽIVOTNÝCH A PRACOVNÝCH PODMIENOK (EUROFOUND) Európska nadácia pre zlepšovanie životných a pracovných podmienok (ďalej len „nadácia“ alebo „Eurofound“), so 2017 20 100 STANOVISKO 3.15.3.