EN C 417/160 Official Journal of the European Union 11 12 2019 OBSERVATIONS ON SOUND FINANCIAL MANAGEMENT AND PERFORMANCE 3 30 13 In one procurement procedure for a framework contract (FWC) on the provision of the development and maintenance of a specific ICT software (8 million euros), the Agency received six offers, two of which came from companies that had participated in the preparation of the procurement documents For this reason, and in accordance with the Financial Regulation, the Agency required the operators concerned to undertake compensatory measures to avoid distortion of competition One of the companies which had been involved in the preparation of this procurement procedure presented a winning offer for 5,8 million euros, covering fixed costs for all services for development and maintenance to be purchased for the full duration of the contract in accordance with the tender specifications Ancillary consultancy services represented a minor part of the offer (3 %) Despite this, the Agency awarded a framework contract for the maximum amount of 8 million euros, equal to the initialestimate Whileframeworkcontractsdonotconstituteanobligationtopurchaseuptothemaximumcontractvalue,the considerable difference between the maximum value of the contract (8 million euros) and the winning offer (5,8 million euros), could create a significant risk to sound financial management The possibility to purchase additional services for an amount of 2,2 million euros, or close to 30 % of the contract value, is not considered a reasonable contingency The Agency should make more realistic estimates of its needs of services in the tender documents and apply rigorous financial management to IT contracts OBSERVATIONS ON INTERNAL CONTROLS 3 30 14 The Agency does not have a sensitive post policy, which would identify sensitive functions, keep them up to date and define appropriate measures to mitigate the risk of vested interests This is not in line with the AgencyŐs internal control standards The Agency should adopt and implement such a sensitive post policy without delay OBSERVATIONS ON BUDGETARY MANAGEMENT 33015 In2018,theAgencymanagedabudgetof289millioneuros Budgetcarry-oversto2019amountedto83millioneuros (29 %) and were slightly lower than in the previous year (88 million euros i e 32 %) The rate of cancelled carry-overs to 2018 was 11 million euros (12 %), in relative terms somewhat less compared to the 11 million euros (15 %) for the previous period The main reasons for carry-overs and cancellations were the challenges in meeting the staff establishment plan by number and profiles of staff, the delay to the launch of the building project for the AgencyŐs new premises, the multi-annual nature of ICT projects and the fact that cooperating countries continue to overestimate the scale and cost of activities The Agency should, together with cooperating countries, continue to strive for more precise cost estimates and budget forecasts 3 30 16 Although the Agency continued further recruitment efforts and increased the number of staff from 526 to 630 in 2018, it still did not achieve the number of 760 staff authorised in its 2018 staff establishment plan (83 %) INFORMATION ON INTERNAL AUDIT SERVICE REPORTS 3 30 17 In 2018, the CommissionŐs Internal Audit Service carried out an audit on ÔContract Management in FRONTEXŐ (200) The Agency has agreed on an action plan with the IAS to address identified areas for improvement FOLLOW-UP OF PREVIOUS YEARSŐ OBSERVATIONS 3 30 18 An overview of the corrective actions taken in response to the CourtŐs observations from previous years is provided in the Annex (200) We did not verify the audit work 
SK C 417/160 Úradný vestník Európskej únie 11 12 2019 PRIPOMIENKY K SPRÁVNEMU FINANČNÉMU RIADENIU A VÝKONNOSTI 3.30.13. Pri jednom postupe obstarávania s cieľom uzavrieť rámcovú zmluvu na vývoj a údržbu konkrétneho softvéru v oblasti informačných a komunikačných technológií (IKT) (8 mil. EUR) dostala agentúra šesť ponúk, z ktorých dve boli od spoločností, ktoré sa podieľali na príprave dokumentov k verejnému obstarávaniu.