Under pre-accession strategy (€3.0 billion) the Court concludes that the expenditure is legal and regular, except for Sapard where the transactions audited by the Court were affected by significant errors.
Ühinemiseelse strateegia (3,0 miljardit eurot) osas on kontrollikoda seisukohal, et kulud olid seaduslikud ja korrektsed, välja arvatud Sapardi puhul, kus kontrollikoja auditeeritud tehinguid mõjutasid olulised vead.