EN C 417/190 Official Journal of the European Union 11 12 2019 Commission Executive Agencies 3 37 EDUCATION, AUDIOVISUAL AND CULTURE EXECUTIVE AGENCY (EACEA) INTRODUCTION 3 37 1 The Education, Audiovisual and Culture Executive Agency (hereinafter Ôthe AgencyŐ, or ÔEACEAŐ), which is located in Brussels, was established by Commission Implementing Decision 2013/776/EU (227) repealing Commission Decision 2009/336/EC (228) The AgencyŐs task is to manage programmes decided by the Commission in the educational, audiovisual and cultural fields, including undertaking the detailed implementation of technical projects 3 37 2 The Table presents key figures for the Agency (229) Table Key figures for the Agency Budget (million euros) (1) Staff as at 31 December (2) (1) Budgetfiguresarebasedonpaymentappropriations (2) StaffincludesEUofficials,EUtemporaryagents,EUcontractstaffandsecondednationalexperts,notinterimworkersandconsultants Source: Data provided by the Agency THE COURTŐS STATEMENT OF ASSURANCE PROVIDED TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Ń INDEPENDENT AUDITORŐS REPORT 2017 50 436 2018 50 441 OPINION 3 37 3 We have audited: (a) the accounts of the Agency which comprise the financial statements (230) and the reports on the implementation of the budget (231) 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 37 4 In our opinion, the accounts of the Agency for the year ended 31 December 2018 present fairly, in all material respects, the financial position of the Agency 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 (227) OJ L 343, 19 12 2013, p 46 (228) OJ L 101, 21 4 2009, p 26 (229) More information on the AgencyŐs competences and activities is available on its website: https://eacea ec europa eu (230) 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 (231) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes EN 11 12 2019 Official Journal of the European Union C 417/191 Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts 3 37 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 37 6 In our opinion, payments underlying the accounts for the year ended 31 December 2018 are legal and regular in all material respects FOLLOW-UP OF PREVIOUS YEARSŐ OBSERVATIONS 3 37 7 An overview of the corrective action taken in response to the CourtŐs observations from previous years is provided in the Annex 
SV 11 12 2019 Europeiska unionens officiella tidning C 417/191 Lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna Intkter Uttalande om lagligheten och korrektheten i de intkter som ligger till grund fr rkenskaperna 3 37 5 Vi anser att de intkter som ligger till grund fr rkenskaperna fr det r som slutade den 31 december 2018 i alla vsentliga avseenden r lagliga och korrekta Betalningar Uttalande om lagligheten och korrektheten i de betalningar som ligger till grund fr rkenskaperna 3 37 6 Vi anser att de betalningar som ligger till grund fr rkenskaperna fr det r som slutade den 31 december 2018 i alla vsentliga avseenden r lagliga och korrekta UPPF LJNING AV TIDIGARE RS IAKTTAGELSER 3 37 7 En versikt ver de korrigerande tgrder som har vidtagits som en reaktion p revisionsrttens iakttagelser frn tidigare r finns i bilagan