EN 11 12 2019 Official Journal of the European Union C 417/133 Emphasis of matter 3 24 5 On 20 November 2017, the General Affairs Council of the European Union agreed to move the seat of the Agency to Amsterdam, the Netherlands The removal took place in March 2019 and the AgencyŐs accounts for the financial year ended 31 December 2018 include provisions for related costs amounting to 17,8 million euros Moreover, the lease agreement for the AgencyŐs previous premises in London sets a rental period until 2039 with no exit clause On 20 February 2019, the High Court of Justice of England and Wales ruled against EMAŐs request to cancel the lease, deciding that the UKŐs withdrawal from the EU and its consequences did not constitute an event that ÔfrustratedŐ the lease agreement (i e the High Court did not recognise this as a force majeure situation) However, the lease agreement allows reassignment or subletting of the premises to third parties, subject to the landlordŐs consent When the AgencyŐs final accounts were signed, negotiations between the Agency and potential subtenants were ongoing and the future net cost of the uncancellable lease agreement was unknown (168) The notes to the AgencyŐs accounts for the financial year ended 31 December 2018 disclose the full amount of 468 million euros in rent remaining to be paid until 2039, of which an amount of 465 million euros for the lease period after the AgencyŐs removal to Amsterdam is disclosed as a contingent liability 3 24 6 At the time of our audit there was no certainty yet about the loss of staff following the AgencyŐs relocation This uncertainty represents a significant business continuity risk, although the Agency took mitigating measures, for example by prioritising tasks and facilitating staff relocation Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts 3 24 7 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 24 8 In our opinion, payments underlying the accounts for the year ended 31 December 2018 are legal and regular in all material respects 3 24 9 The observations which follow do not call the CourtŐs opinion into question OBSERVATIONS ON SOUND FINANCIAL MANAGEMENT AND ON PERFORMANCE 3 24 10 In our report on the audit for the financial year ended 31 December 2016, we concluded that the Agency had not adequately managed the use of consultancy services for its two main IT projects The excessive use of consultancy services had led to a critical dependency on the AgencyŐs part on external expertise and to disproportionate cost overruns and delays The Agency started the implementation of mitigating measures in 2017, which, however, are not yet fully effective As one example, the number of consultants working on the basis of Time and Means (T&M) contracts decreased considerably from 141 to 70 in 2018, but is still far from the maximum of 35 consultants envisaged Furthermore, the amount spent in 2018 under T&M contracts, for which there are only very limited means of carrying out effective cost controls, still represented one third of the total IT budget We also found that there are still T&M contracts which do not include any details on the specific services or deliverables to be provided The Agency should speed up the implementation of mitigating action not only for the completion of the ongoing IT projects, but also to get ready for significant new projects such as the implementation of the Regulation on veterinary medicinal products (169) and the Regulation on medical devices (170) (168) According to the agency, a sublease was concluded with effect from 1 July 2019 We did not yet audit the sublease agreement (169) Regulation (EU) 2019/6 of the European Parliament and of the Council of 11 December 2018 on veterinary medicinal products and repealing Directive 2001/82/EC (OJ L 4, 7 1 2019, p 43) (170) Regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (OJ L 117, 5 5 2017, p 1) 
1. SK 11 12 2019 Úradný vestník Európskej únie C 417/133 Zdôraznenie skutočnosti 3.24.5. 20. novembra 2017 Rada pre všeobecné záležitosti Európskej únie schválila presun sídla agentúry do Amsterdamu v Holandsku.