EN 11 12 2019 Official Journal of the European Union C 417/171 Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts 3 33 5 In our opinion, revenue underlying the accounts for the year ended 31 December 2018 is legal and regular in all material respects Payments Opinion on the legality and regularity of payments underlying the accounts 3 33 6 In our opinion, payments underlying the accounts for the year ended 31 December 2018 are legal and regular in all material respects 3 33 7 The observations which follow do not call the CourtŐs opinion into question OBSERVATIONS ON LEGALITY AND REGULARITY OF TRANSACTIONS 3 33 8 The Office uses service contracts with IT companies in a way that in practice amounts to the assignment (Ômise  dispositionŐ) of temporary agency workers (two IT consultants), instead of the provision of clearly defined IT services or products The related payments made in 2018 amounted to 176 568 euros The assignment of temporary agency workers (interim workers) to perform precise tasks for a temporary duration in a user undertaking is subject to Directive 2008/104/EC on temporary agency work and to specific rules adopted by the Member States in the transposition of that Directive According to the French labour code, only registered temporary work agencies are authorised to provide interim workers to user undertakings (here CPVO) The use of IT service contracts for the provision of labour is not compliant with the EU Staff Regulations and of EU social and employment rules and exposes the Office to legal and reputational risks The Office should make sure that staff needs are covered in a regular manner either by addressing the need for statutory staff to the budgetary authorities, or by a legal and regular use of interim workers 3 33 9 Under the Financial Regulation, a (simplified) negotiated procurement procedure without publication of a contract notice is possible when properly justified and when the estimated contract value is below 144 000 euros For one audited procurement procedure on cleaning services we found that the procurement file did not allow verifying that this ceiling is respected and that the simplified procurement procedure could be used Total payments made in 2018 under the contracts signed for a period of four years amounted to 13 394 euros The Office should use procurement procedures according to the provisions laid down in the Financial Regulation 3 33 10 For one recruitment procedure, the eligibility checks were incomplete as they did not detect that an essential certificate in the application of a candidate who was recruited was not of the requested legal authority The Office should apply rigour in checking eligibility criteria and running recruitment procedures FOLLOW-UP OF PREVIOUS YEARSŐ OBSERVATIONS 3 33 11 An overview of the corrective action taken in response to the CourtŐs observations from previous years is provided in the Annex 
(214) Správy o plnení rozpočtu pozostávajú zo správ, v ktorých sú zhrnuté všetky rozpočtové operácie a vysvetľujúce poznámky. SK 11 12 2019 Úradný vestník Európskej únie C 417/171 Zákonnosť a správnosť príslušných transakcií Príjmy Stanovisko k zákonnosti a správnosti príslušných príjmov 3.33.5.