had been identified in the management declaration, annual control report or the audit opinion submitted to the Commission in accordance with Article 59(5) of the Financial Regulation, or in other audit reports of the audit authority submitted to the Commission and appropriate measures taken; or
bila ugotovljena v letni izjavi o upravljanju, letnem poročilu o nadzoru ali revizijskem mnenju, predloženem Komisiji v skladu s členom 59(5) finančne uredbe, ali v drugih revizijskih poročilih revizijskega organa, predloženih Komisiji, ter so bili sprejeti ustrezni ukrepi, ali