whereas the Court of Auditors (“the Court”), in its report on the Institute’s annual accounts for the financial year 2015 (“the Court’s report”), stated that it had obtained reasonable assurances that the Institute's annual accounts are reliable, but could not obtain sufficient appropriate audit evidence on the legality and regularity of the underlying transactions,
ker je Računsko sodišče v poročilu o zaključnem računu inštituta za proračunsko leto 2015 (v nadaljnjem besedilu: poročilo Računskega sodišča) navedlo, da je prejelo razumno zagotovilo o zanesljivosti letnih računovodskih izkazov inštituta, da pa ni moglo pridobiti zadostnih in ustreznih revizijskih dokazov o zakonitosti in pravilnosti z njimi povezanih transakcij;