shall approve the Agency's three-year Planning Framework, which shall set out the Agency's priorities within the limits of the general budget, noting that the financial values ascribed to years two and three of the Planning Framework are for planning purposes only and do not constitute legally binding ceilings.

33. Notes that a more comprehensive sectoral approach in the areas of judiciary reform and the fight against corruption would entail positive changes, such as better focused national reform efforts, enhanced donor coordination and better interaction between individual projects; calls on the Commission to ensure that sectoral approaches are introduced in accordance with the guidelines on sectoral approaches in pre-accession assistance and that the capacities of the beneficiary countries to draw up and implement meaningful sectoral strategies are enhanced; calls on the Commission to continue to provide guidance on the implementation of t ...[+++]he sectoral approach during the planning and programming stages of IPA II; considers that in most countries neither institutional set-up nor budgeting processes are at a level suitable for sectoral budget support and calls on the Commission to promote the necessary institutional and procedural improvements in the beneficiary countries;

25. Acknowledges from the Agency that the Internal Audit Service (IAS) carried out an audit on the planning and budgeting processes in 2010 in order to provide reasonable assurance on the internal control system of the Agency as regards its planning and budgeting processes; notes that the IAS recommendations concern the strategic planning, the coherence and accuracy of the draft estimate revenue and expenditure, the AWP as financing decision and mid-term IT strategy; calls therefore on the Agency to implement the necessary measures to fulfil these IAS recommendations;

25. Acknowledges from the Agency that the Internal Audit Service (IAS) carried out an audit on the planning and budgeting processes in 2010 in order to provide reasonable assurance on the internal control system of the Agency as regards its planning and budgeting processes; notes that the IAS recommendations concern the strategic planning, the coherence and accuracy of the draft estimate revenue and expenditure, the AWP as financing decision and mid-term IT strategy; calls therefore on the Agency to implement the necessary measures to fulfil these IAS recommendations;

6. Urges the Agency to improve its budgetary implementation planning in order to reduce its high level of carryovers (EUR 6 900 000); notes in particular from the Court of Auditors that the Agency committed 48 %, i.e. EUR 4 600 000, of its annual Title III (Operational expenditure) in December 2010; is of the opinion that such concentration of spending in the final weeks of the year has a significant impact on the level of carryovers and indicates a clear need to improve the Agency's budgetary implementation planning; notes from the Agency that it has recently adopted a budget module which should enable it to plan annually its level o ...[+++]f carryovers;

6. Urges the Agency to improve its budgetary implementation planning in order to reduce its high level of carryovers (EUR 6 900 000); notes in particular from the Court of Auditors that the Agency committed 48 %, i.e. EUR 4 600 000, of its annual Title III (Operational expenditure) in December 2010; is of the opinion that such concentration of spending in the final weeks of the year has a significant impact on the level of carryovers and indicates a clear need to improve the Agency's budgetary implementation planning; notes from the Agency that it has recently adopted a budget module which should enable it to plan annually its level o ...[+++]f carryovers;