natgillin/translations-raw huggingface dataset:
През 2017 г. 
In 2017, for the first time, payments subject to our audit relate to the closure of the 2007-2013 and the implementation of the 2014-2020 programming periods under the new control and assurance framework.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/203 Box 6.1 — MFF sub-heading 1b ‘Economic, social and territorial cohesion’ — 2017 breakdown Total payments for the year 35,7 - advances (1) - 9,0 + clearings (1) (2) 0,5 + annual closure decisions for 2014-2020 pp (3) 2,5 - payments for the 2014-2020 MFF period - 20,8 - interim payments for non-closed OPs for the 2007-2013 pp - 0,9 Audited population, total (4) 8,0 (1) In line with the harmonised definition of underlying transactions (for details see Annex 1.1, paragraph 15).
26. 
(1) See Articles 174 to 178 of the Treaty on the Functioning of the European Union (TFEU) (OJ C 326, 26.10.2012, p.
2016 г. 
(9) The accounting year for the assurance packages submitted in February 2017 ran from 1.7.2015 to 30.6.2016.
2016 г. 
In their 2016 annual activity reports, DGs REGIO and EMPL stated that they would finalise this process for the 2015/2016 accounts by the end of 2017 (19) and publish the results in the 2017 AARs. of the European Union C 357/207 THE COMMISSION’S REPLIES 6.8.
През 2017 г. 
In 2017, the Commission closed 141 (those it considered to be lower-risk) of the 440 OPs concerned, from 18 Member States (23).
Източник: Европейска сметна палата. 
EN 4.10.2018 Official Journal of the European Union C 357/211 Box 6.2 — ‘Economic, social and territorial cohesion’ — Breakdown of audited sample Source: European Court of Auditors.
Източник: Европейска сметна палата. 
Box 6.3 — The building blocks of our approach Source: European Court of Auditors.
26. 
EN C 357/214 Official Journal of the European Union 4.10.2018 THE COURT’S OBSERVATIONS Results of our review of transactions and re-performance of audit work 6.26.
26. 
THE COMMISSION’S REPLIES 6.26.
2016 г. 
In particular, the Commission notes that the single SME Initiative programme present in the 2015-2016 accounts, with a specific regulatory framework compared to mainstream programmes due to its innovative nature, contributes 1 percentage point to this estimate.
2016 г. 
Based on all information it has obtained, the Commission concludes that, for the vast majority of programmes, there is no remaining material level of error in the 2015/2016 accounts.
2016 г. 
As mentioned in its reply to paragraph 6.19 of the 2016 annual report, the Commission addressed updated guidance to Member States for the 2014-2020 programming period which, combined with the required use of simplified costs options, should contribute to improving further the quality of management verifications in the future.
2016 г. 
The Commission underlines that the financial instrument (SME Initiative) with amounts certified in the 2015-2016 accounts constituted an important part of the 2014-20 expenditure declared in these accounts.
Източник: Европейска сметна палата. 
Box 6.4 — ‘Economic, social and territorial cohesion’ — Breakdown of the errors we found Source: European Court of Auditors.
BG 4.10.2018 г. 34. 
EN 4.10.2018 Official Journal of the European Union C 357/217 THE COURT’S OBSERVATIONS Two of the four thematic audits we examined for 2007-2013 OPs did not detect significant errors at closure 6.34.
35. 
6.35.
40. 
Recoverable VAT incorrectly certified as eligible expenditure 6.40.
39. 
In the case of public bodies, VAT is recoverable whenever an operator charges fees with VAT to the ultimate users of infrastructure (41). of the European Union C 357/219 THE COMMISSION’S REPLIES 6.39.
35. 
(42) See the 2015 annual report, paragraphs 6.33 to 6.35.
44. 
Our assessment of the work of audit authorities 6.44. The work of audit authorities is a critical part of the 6.44. The Commission welcomes the ECA’s audit approach, which assurance and control framework of Cohesion spending (see has the potential to overall reduce duplication and overlaps of audit paragraph 6.22).
45. 
EN C 357/222 Official Journal THE COURT’S OBSERVATIONS 6.45.
46. 
Weaknesses in some audit authorities’ sampling affected the representativeness of samples 6.46.
45. 
To some extent, these weaknesses affected the representativeness of the samples, and hence also the reliability of the reported residual error rates concerned. of the European Union 4.10.2018 THE COMMISSION’S REPLIES 6.45.
26. 
See also Commission reply to paragraph 6.26.
Източник: Европейска сметна палата. 
EN 4.10.2018 Official Journal of the European Union C 357/225 Box 6.8 — Timeline for the new control and assurance framework Source: European Court of Auditors.
2016 г. 
The Commission refers to its reply to paragraph 6.34 of the ECA 2016 Annual report.
2016 г. 
The DGs have adapted accordingly their annual activity reports and the way they obtain assurance for the different types of payments made, which cover up to 3 different programme accounting years, as described in the 2016 AARs (section A.1.2).
2016 г. 
This was particularly the case in 2017 due to the limited number of accounts with expenditure received and therefore error rates reported for the 2015-2016 accounting year.
2016 г. 
Additional visibility was given to the residual risk rate in relation to the 2015-2016 accounts in the 2017 AARs (including in footnote to KPI 5 and in the executive summary), where a specific section is also devoted to the validation of reported residual error rates for that accounting year.
34. 
(48) See the 2016 annual report, paragraph 6.34.
59. 
6.59.
2016 г. 
To constructively follow up on the 2016 ECA recommendation, audit authorities agreed to provide to the Commission additional detailed information allowing it to calculate in the AARs residual error rates excluding the impact of advances paid into financial instruments.
2016 г. 
(50) See the 2016 annual report, paragraph 6.35 and Recommendation 2(a).
2016 г. 
The Commission undertook in its 2016 AARs to carry out its in-depth assessment on regularity no later than nine months after the submission of assurance packages(54).
Въз основа на извършения преглед и предвид констатациите и заключенията за 2017 г. 
EN 4.10.2018 Official Journal THE COURT’S OBSERVATIONS 6.78. Based on this review and our findings and conclusions for 2017, we recommend that the Commission: — Recommendation 1: ensure that the audit arrangements for financial instruments managed by the EIF are adequate at the level of financial intermediaries.
Комисията приема препоръката. 
The Commission proposal (COM (2018) 375 final) introduces a simple rule in relation to VAT, independently from the private/public status of beneficiaries: for projects below a total cost of EUR 5 million the VAT is considered eligible while above the threshold the VAT is ineligible. The Commission accepts the recommendation.
Източник: Европейска сметна палата. 
EN 4.10.2018 Official Journal of the European Union C 357/237 Box 6.10 — Assessment of performance system design (113 projects) Source: European Court of Auditors.
Източник: Европейска сметна палата. 
We were unable to assess the achievement of performance objectives in the remaining five cases because no indicators or targets had been set. of the European Union 4.10.2018 THE COMMISSION’S REPLIES Box 6.11 — Achievement of performance objectives Source: European Court of Auditors.
BG 4.10.2018 г. 
These results are useful and complementary to the own thematic audits in this area carried out by the Commission.
2016 г. 
For the 2014-2020 period, 16 Member States reported no disbursements to final recipients as of the end of 2016 (67).
2016 г. 
Regarding the 2014-2020 period, in most of the Member States the funding agreements were signed in 2016 and even in the second part of 2016.
2016 г. 
The fact that no disbursements were made to final recipients by end 2016 is thus in line with the timing of the set-up of those financial instruments.
2016 г. 
Box 6.12 — Cumulative disbursement rates of financial instruments Note (1) Ireland and Luxembourg had not set up any financial instruments by end 2016.
2016 г. 
(66) 31 December 2016 for the 2014-2020, and 31 March 2017 for the 2007-2013 programming period.
2016 г. 
(67) Five out of these 16 member States (Czech Republic, Denmark, Cyprus, Luxembourg, Slovenia) have not set up financial instruments until end of 2016.
2016 г. 
2017 2016 217 180 3,0 % 4,8 % 5,3 % 0,7 %
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/243 2014 — requesting audit authorities to provide specific information on audits of operations (in particular the coverage) to verify the accuracy and reliability of the information provided in the annual control reports; Year Court recommendation Court's analysis of the progress made Being implemented Commission reply Chapter 6, recommendation 6: the Commission should extend to all X(2) Member States its assessment of the reliability of the financial corrections reported by the certifying authorities and its impact on the Commission’s calculation of the ‘residual error rate’ Chapter 6, recommendation 7: the Commission should further strength-X(2) en the control system for audit authorities by: — ensuringthatallauditauthoritiesappropriatelycoverintheirauditof operations checks of compliance with state aid and public procurement rules; — requesting audit authorities to certify the accuracy of the data on financial corrections reported by certifying authorities for each OP whenever such action is deemed necessary.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/247 THE COURT’S OBSERVATIONS 7.2.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/249 THE COURT’S OBSERVATIONS 7.8.
2016 г. 
(8) Based on our previous years’ results (see paragraph 7.19 of our 2016 annual report), we have decided to examine market measures together with the other areas that we consider to be particularly prone to error (see paragraph 7.5).
2016 г. 
(12) See paragraph 7.13 of our 2016 annual report.
2016 г. 
(13) See paragraph 7.15 of our 2016 annual report.
BG 4.10.2018 г. 
The Commission considers that the recommendations made by the ECA in the special report on the new role of the certification bodies in the first year of implementation, with which the Commission agreed, have already been implemented, in particular in the updated guidelines for the certification bodies for financial year 2018/2019.
През 2016 г. 
In 2016, the Commission started presenting clear, standard conclusions on the extent to which it can rely on certification bodies’ work.
2016 г. 
For 2015 the missions were more of an advisory nature, whereas in 2016 and 2017 they were meant as comprehensive assessments on reliability and the overall quality of the certification bodies' work.
2016 г. 
(20) We examined one review visit from 2015, four from 2016 and seven from 2017.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/261 THE COURT’S OBSERVATIONS Further improvement to be made in the certification bodies’ contribution to the Commission’s assurance model 7.33.
2016 г. 
(23) The figure relates to 2016 expenditure, since this was the most recent year for which data was available at the time of the Commission’s reviews.
40. 
EN C 357/264 Official Journal THE COURT’S OBSERVATIONS Conclusion and recommendations Conclusion 7.40.
45. 
7.45.
46. 
Performance assessment of the geospatial aid application 7.46.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/267 THE COURT’S OBSERVATIONS — whether the paying agency had provided sufficient assistance and guidance; — for their overall assessment of the GSAA compared with the previous system they had used.
2016 г. 
In the United Kingdom (England) for 2016, and in Slovakia and Spain (Castilla-La Mancha) for 2017, the application was available to 62 %, 32 % and 22 % of beneficiaries respectively, covering 50 %, 75 % and 83 % of the area claimed.
2016 г. 
The paying agencies saw a strong uptake of the application among beneficiaries, except in Poland, where, for 2016, only 0,8 % of beneficiaries were using it, with others submitting paper-based applications.
2016 г. 
Two paying agencies, which had only started using the application in 2016 or 2017, deemed it too early to assess possible time-savings.
59. 
THE COMMISSION’S REPLIES 7.59.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/273 ANNEX 7.1 RESULTS OF TRANSACTION TESTING FOR ‘NATURAL RESOURCES’ SIZE AND STRUCTURE OF THE SAMPLE Direct payments Market measures, rural development, the environment, climate action and fisheries Total transactions ‘Natural Resources’ ESTIMATED IMPACT OF QUANTIFIABLE ERRORS Estimated level of error: ‘Natural Resources’ Upper Error Limit (UEL) Lower Error Limit (LEL) 2017 2016 121 201 109 179 230 380 2,4 % 2,5 % 3,9 % 0,9 %
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/277 Year Court Recommendation Court's analysis of the progress made Being implemented Commission reply 2014 for rural development that the Commission: Following this review and the findings and conclusions for 2014, we recommend that, for EAGF: 7.77.
2016 г. 
Of the 15 transactions examined, three (20 %) contained errors, of which two were above the materiality threshold of 2 %: one shared management transaction under AMIF in France (error of 10 %), and one relating to an operational subsidy paid to EASO for expenditure incurred in 2016 and included in the Commission’s 2017 accounts (7) (error of 2,9 %).
2016 г. 
The error on EASO was detected by the ECA auditors during their 2016 annual audit in the agency.
2016 г. 
(7) Our specific annual report with our opinion on the legality and regularity of EASO expenditure for 2016 can be found on the ECA website.
2016 г. 
Box 8.4 shows the annual payments which Member States reported in their accounts for 2016 and submitted to the Commission for clearance and subsequent reimbursement in 2017.
2016 г. 
In line with the AMIF/ISF reporting requirements, the ISF annual accounts submitted to the Commission for 2016 included 13 million euros in payments, which represented approximately 35% of the total allocation for the 2014–2020 funding period.
2016 г. 
We tested the work done by five national audit authorities (9) preparatory to their certification of the AMIF/ISF annual accounts for 2016.
ОТГОВОРИ НА КОМИСИЯТА Комисията приема препоръката. 
THE COMMISSION’S REPLIES The Commission accepts the recommendation. The Commission accepts the recommendation and has partially implemented it both in relation to: — enhanced information from Member States on the nature of the amounts at the moment of reporting their annual accounts and; — providing to the Member States guidance on the reporting of recoveries (issued on 8 December 2017).
39. 59. 
4.10.2018 Official Journal of the European Union C 357/291 EN Introduction Brief description of ‘Global Europe’ Audit scope and approach Paragraph 9.1-9.5 9.2-9.4 9.5 9.6-9.19 9.12-9.19 9.12-9.18 9.19 9.20-9.23 9.24-9.26 9.25-9.26 Part 1 — Regularity of transactions Annual activity reports and other governance arrangements Assessment of DG NEAR systems Assessment of DG DEVCO systems Part 2 — Performance issues in ‘Global Europe’ projects Conclusions and recommendations Recommendations Annex 9.1 — Operational Expenditure by Delegation 2017 Annex 9.2 — Follow-up of previous recommendations for ‘Global Europe’ CHAPTER 9 Global Europe TABLE OF CONTENTS
2016 г. 
The study examined a representative sample of transactions made under contracts closed between September 2016 and August 2017, and employed a methodology used by DG DEVCO since 2012.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/299 THE COURT’S OBSERVATIONS 9.15.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/303 Year Court recommendation Court's analysis of the progress made Being implemented Commission's reply 2014 Recommendation 2: strengthen the ex ante controls for x grant contracts namely by EuropeAid making operational the intended actions following the recommendation made in the EDF 2011 annual report for risk-based planning Recommendation 1: set up and implement internal x control procedures to ensure that pre-financing is cleared on the basis of actual incurred expenditure not including legal commitments. and systematic follow-up for verification and on-the-spot monitoring visits.
2016 г. 
Paragraph 1 of Article 147 on economic and financial capacity of the Rules of Application of the Financial Regulation applicable as from 1st January 2016clarifies this issue and merely requires that ‘(...) the minimum yearly turnover shall not exceed two times the estimated annual contract value, except in duly justified cases linked to the nature of the purchase, which the contracting authority shall explain in the procurement documents.’
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/321 Box 2 — Use of EDF resources at 31 December 2017 A — RESOURCES (1) B — USE 76 896 -7 -37 -119 191 28 10 385 15 430 21 488 29 621 76 924 1.
Съгласно счетоводните правила вноските на ЕФР в доверителните фондове на ЕС са представени в годишните отчети на ЕФР. 
According to the accounting rules, EDF contributions to the EU Trust Funds are presented in the EDF annual accounts.
Те се наблюдават и контролират на годишна база. 
They are monitored and controlled on a yearly basis.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/325 Responsibilities of management XIII.
BG 4.10.2018 г. 
It also requires EIB Management to exercise its judgment in the process of applying the Trust Fund’s accounting policies.’ Paragraph 2.2 — Significant accounting judgments and estimates of the AITF financial statements as at 31 December 2015.
2016 г. 
In its action plan for 2016, DG DEVCO continued to address high-risk areas: funds under indirect management by international organisations, and grants under direct management.
2016 г. 
(32) 2015: 2,2 %; 2016: 1,7 % and 2017: 1,18 %.
BG 4.10.2018 г. 
EN 4.10.2018 Official Journal of the European Union C 357/337 Box 6 — Trend of the number of transactions with full reliance placed on previous control work, 2012-2017 Source: European Court of Auditors.
2016 г. 
In 2016 DG DEVCO’s Director-General’s declaration of assurance included two reservations, of which one related to grants in direct and indirect management, indirect management with International Organisations, Development Agencies and programme estimates.
Комисията приема препоръката. 
The Commission accepts the recommendation The Commission accepts the recommendation and will look into ways to clarify and enforce the relevant guidance.
Освен това срокът за усвояване на неизпълнените поети задължения (RAL) за доверителните фондове на ЕС, който оказва пряко въздействие върху „остаряването“ на тези вноски, се следи в реално време чрез капацитета за усвояване на RAL (KPI 4). 
Furthermore, the RAL absorption period of the EU Trust Funds which directly impacts the ageing of those contributions is monitored in real time through KPI 4 (RAL absorptions capacity).
Поради това Комисията счита, че „остаряването“ на вноските на ЕФР в доверителни фондове на ЕС се следи надлежно и че не е необходимо да се създава допълнителен KPI. 
The Commission considers therefore that the ageing of EDF contributions to EU Trust Funds is duly monitored and that the creation of an additional KPI is not necessary.
Комисията приема препоръката. Тъй като Комисията вече представи предложение, тя счита препоръката за изпълнена. 
The Commission accepts the recommendation Since the Commission already made a proposal, it considers the recommendation to be implemented.
BG C 357/342 Официален вестник на Европейския съюз 4.10.2018 г. ПРИЛОЖЕНИЕ 2 ПЛАЩАНИЯ ОТ ЕФР ПРЕЗ 2017 Г. ПО ОСНОВНИ РЕГИОНИ Източници: Данни на картата от ©OpenStreetMap с лиценз на Creative Commons Attribution-ShareAlike 2.0 (CC BY-SA) и Европейска сметна палата, въз основа на консолидираните годишни отчети за 2017 г. на Осмия, Деветия, Десетия и Единадесетия ЕФР. 
EN C 357/342 Official Journal of the European Union 4.10.2018 ANNEX 2 EDF PAYMENTS IN 2017 BY MAIN REGION Sources: Map background ©OpenStreetMap contributors licensed under the Creative Commons Attribution-ShareAlike 2.0 license (CC BY-SA) and European Court of Auditors, based on the 2017 consolidated annual accounts of the 8th, 9th, 10th and 11th EDFs.
Официален вестник на Европейския съюз C 357/343 Източници: Данни на картата от ©OpenStreetMap с лиценз на Creative Commons Attribution-ShareAlike 2.0 (CC BY-SA) и Европейска сметна палата, въз основа на консолидираните годишни отчети за 2017 г. на Осмия, Деветия, Десетия и Единадесетия ЕФР. 
EN 4.10.2018 Official Journal of the European Union C 357/343 Sources: Map background ©OpenStreetMap contributors licensed under the Creative Commons Attribution-ShareAlike 2.0 license (CC BY-SA) and European Court of Auditors, based on the 2017 consolidated annual accounts of the 8th, 9th, 10th and 11th EDFs.
BG C 357/344 Официален вестник на Европейския съюз 4.10.2018 г. Година Препоръка на Сметната палата Анализ на Сметната палата на постигнатия напредък В процес на изпълнение Отговор на Комисията Препоръка 1: EuropeAid следва да въведе и прилага процедури за вътрешен контрол, които да гарантират, че предварителните плащания се уравняват въз основа на действително извършените разходи, без да са включени правните задължения; x Препоръка 2: EuropeAid следва систематично да засили проверките относно това дали държавите партньори използват правилния валутен курс за превръщане на плащанията за бюджетна подкрепа в местна валута; x 2014 Препоръка 3: Заедно с изпълнителя, отговорен за проучването относно процента остатъчни грешки, EuropeAid следва да гарантира, че установените от Сметната палата слабости са взети под внимание; x Препоръка 4: EuropeAid следва да подобри своите показатели, по-конкретно по отношение на целевите стойности, спрямо които се оценява ефикасността и разходната ефективност на контролите, както и своя подход за разходите и своите процедури и системи за управление на информация за измерване на ползите от контролите. x Изцяло изпълнена В известна степен Не е изпълнена Не е приложимо Недостатъчни данни В голяма степен ПРИЛОЖЕНИЕ 3 ПРОСЛЕДЯВАНЕ НА ИЗПЪЛНЕНИЕТО НА ПРЕДИШНИ ПРЕПОРЪКИ, СВЪРЗАНИ С ЕВРОПЕЙСКИТЕ ФОНДОВЕ ЗА РАЗВИТИЕ 
EN C 357/344 Official Journal of the European Union 4.10.2018 Year Court recommendation Court's analysis of the progress made Being implemented Commission reply 2014 Recommendation 3: EuropeAid should ensure together with the contractor in charge of the RER study that the issues that we have found are addressed; x Recommendation 1: EuropeAid should set up and implement internal control procedures to ensure that pre-financing is cleared on the basis of actual incurred expenditure not including legal commitments; x Recommendation 2: EuropeAid should, reinforce the systematic verification that partner countries use the correct exchange rate to convert budget support disbursements into their national currency; x Recommendation 4: EuropeAid should improve its indicators in respect of target values against which to assess the efficiency and cost-effectiveness of controls, its cost approach, and its procedures and management information systems to measure the benefits of controls. x Fully implemented In most respects In some respects Not implemented Not Insufficient applicable evidence ANNEX 3 FOLLOW-UP OF PREVIOUS RECOMMENDATIONS FOR THE EUROPEAN DEVELOPMENT FUNDS
©Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬 􏶳􏶺ю􏶻, 2019 􏶿. 
269 EN ©European Union, 2019.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/3 BG ГОДИШЕН ДОКЛАД ОТНОСНО ИЗПЪЛНЕНИЕТО НА Б􏷂ДЖЕТА (2019/C 340/01) 
8.10.2019 Official Journal of the European Union C 340/3 EN Annual report ANNUAL REPORT ON THE IMPLEMENTATION OF THE BUDGET (2019/C 340/01)
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/5 BG СЪДЪРЖАНИE О􏶾􏷆􏶷􏶲􏶺􏶲􏶰􏶼􏶰􏶱􏶬􏶰 .......................................................................................... 
8.10.2019 Official Journal of the European Union C 340/5 EN TABLE OF CONTENTS Generalintroduction.............................................................................................