natgillin/translations-raw huggingface dataset:
In 2011, in line with the strategic audit plan, the Internal Audit Service of the Commission (IAS), acting as internal auditor of the Joint Undertaking, has started a consultancy engagement on assessing whether the execution of audit strategies already in existence in the ENIAC member States can provide reasonable assurance, IAS has only finished the assessment in 2012, concluding that this approach will not provide the necessary information to reach reasonable assurance, Consequently, the ENIAC JU defined and started executing its own ex-post audit plan that shall be completed before the end of the year. 
In 2011, in line with the strategic audit plan, the Internal Audit Service of the Commission (IAS), acting as internal auditor of the Joint Undertaking, has started a consultancy engagement on assessing whether the execution of audit strategies already in existence in the ENIAC member States can provide reasonable assurance, IAS has only finished the assessment in 2012, concluding that this approach will not provide the necessary information to reach reasonable assurance, Consequently, the ENIAC JU defined and started executing its own ex-post audit plan that shall be completed before the end of the year.
The ENIAC JU suffered from a lack of resources at the end of 2012 and executed the decommittment too late. 
The ENIAC JU suffered from a lack of resources at the end of 2012 and executed the decommittment too late.
Actions have been taken to avoid any future recurrence, in particular executing the hiring plan, defining a detailed procedure for managing the year end closure, and setting hard deadlines. 
Actions have been taken to avoid any future recurrence, in particular executing the hiring plan, defining a detailed procedure for managing the year end closure, and setting hard deadlines.
The ENIAC JU has strong reasons to consider that all its financial operations are regular and reliable. 
The ENIAC JU has strong reasons to consider that all its financial operations are regular and reliable.
Detailed plans for monitoring accounting have been put In place, but serious difficulties have been encountered in running appropriately the financial and accounting systems. 
Detailed plans for monitoring accounting have been put In place, but serious difficulties have been encountered in running appropriately the financial and accounting systems.
This situation has been aggravated by the lack of adequate training programmes, inexistent procedures applicable to our case and insufficient user support available. 
This situation has been aggravated by the lack of adequate training programmes, inexistent procedures applicable to our case and insufficient user support available.
Nonetheless, all errors mentioned in connection with this finding have been solved, as shown in the previous replies. 
Nonetheless, all errors mentioned in connection with this finding have been solved, as shown in the previous replies.
The ENIAC JU will continue dedicating serious efforts to overcome the difficulties and accelerate the progress. 
The ENIAC JU will continue dedicating serious efforts to overcome the difficulties and accelerate the progress.
2 24. 
2 24.
On 20 December 20101, after only three month of implementing the own budget, the accounting officer had validated the financial and accounting systems put in place at the ENIAC JU, and included a number of recommendations in his validation decision. 
On 20 December 20101, after only three month of implementing the own budget, the accounting officer had validated the financial and accounting systems put in place at the ENIAC JU, and included a number of recommendations in his validation decision.
In 2011, the ENIAC JU went through a period of frequent changes, caused by moving to new premises, using a completely new IT infrastructure for Its financial transactions, executing the recruiting process that considerable Increased the census and experiencing a strong increase In the overall level of activity. 
In 2011, the ENIAC JU went through a period of frequent changes, caused by moving to new premises, using a completely new IT infrastructure for Its financial transactions, executing the recruiting process that considerable Increased the census and experiencing a strong increase In the overall level of activity.
Consequently, the financial circuits underwent a strong and continuous evolution. 
Consequently, the financial circuits underwent a strong and continuous evolution.
Although the internal control systems continue being strengthened and optimized, a complementary validation became possible in 2012, once the circuits and systems stabilized after the first full budgetary exercise managed autonomously, This has been done on 25 June 2012, also including an analysis of the main activities and administrative processes carried out by the ENIAC JU to support the financial management systems. 
Although the internal control systems continue being strengthened and optimized, a complementary validation became possible in 2012, once the circuits and systems stabilized after the first full budgetary exercise managed autonomously, This has been done on 25 June 2012, also including an analysis of the main activities and administrative processes carried out by the ENIAC JU to support the financial management systems.
The IAC function has been set up on 7 February 2011 in the 13th Governing Board meeting, being fulfilled by the Internal Audit Service of the Commission (IAS). 
The IAC function has been set up on 7 February 2011 in the 13th Governing Board meeting, being fulfilled by the Internal Audit Service of the Commission (IAS).
The IAS has informed the ENIAC JU on 6 October 2011 that the provision of IAC services "would unfortunately need to be suspended for the time being", due to pending discussions within the services of the Commission. 
The IAS has informed the ENIAC JU on 6 October 2011 that the provision of IAC services "would unfortunately need to be suspended for the time being", due to pending discussions within the services of the Commission.
As no progress has been achieved in unblocking this function, the ENIAC JU decided in 2012 to assign a member of Its own staff to the IAC function as per decision ENIAC-ED-88-12 of 25 April 2012. 
As no progress has been achieved in unblocking this function, the ENIAC JU decided in 2012 to assign a member of Its own staff to the IAC function as per decision ENIAC-ED-88-12 of 25 April 2012.
The amendment of the Framework Financial Regulation falls under the competence of the Commission which is currently in the process of preparing the alignment of the existing Framework Financial Regulation with the new EU General Financial Regulation. 
The amendment of the Framework Financial Regulation falls under the competence of the Commission which is currently in the process of preparing the alignment of the existing Framework Financial Regulation with the new EU General Financial Regulation.
The ENIAC JU shall adopt the revised version as soon as available. 
The ENIAC JU shall adopt the revised version as soon as available.
1 The ENIAC JU acquired the capacity to implement its own budget In September 2010. 
1 The ENIAC JU acquired the capacity to implement its own budget In September 2010.
3 28. 
3 28.
The ENIAC JU contributions to any participant in the projects arising from a given call for proposals must be exactly the same percentage of the total eligible costs that participant incurs. 
The ENIAC JU contributions to any participant in the projects arising from a given call for proposals must be exactly the same percentage of the total eligible costs that participant incurs.
The percentage contribution of the ENIAC member States is limited to the difference between the maximum state aid intensity specified in the Commission Regulation (EC) No 800/2008 and the ENIAC JU contribution. 
The percentage contribution of the ENIAC member States is limited to the difference between the maximum state aid intensity specified in the Commission Regulation (EC) No 800/2008 and the ENIAC JU contribution.
For example, if the ENIAC JU percentage is 16,7 %, then the ENIAC member State will vary from 8,3 % (in the case of a state aid of max. 
For example, if the ENIAC JU percentage is 16,7 %, then the ENIAC member State will vary from 8,3 % (in the case of a state aid of max.
25 %, for a large enterprise in an experimental development) to 83,3 % (for a University). 
25 %, for a large enterprise in an experimental development) to 83,3 % (for a University).
The average aid intensity that the ENIAC member State can contribute is unpredictable, depending on the type or R&D performed, the status of the participants, and the amounts each of them engages. 
The average aid intensity that the ENIAC member State can contribute is unpredictable, depending on the type or R&D performed, the status of the participants, and the amounts each of them engages.
Noticing that the average departed from the specified ratio of 1,8, the EC proposed in 2012 to reduce the ENIAC JU contribution to 15 %, although this also resulted in a reduction of the total R&D volume, in contradiction with the overall objective to increase the R&D investments. 
Noticing that the average departed from the specified ratio of 1,8, the EC proposed in 2012 to reduce the ENIAC JU contribution to 15 %, although this also resulted in a reduction of the total R&D volume, in contradiction with the overall objective to increase the R&D investments.
The condition under which Greece has been participating in the programme is not contradicting the ENIAC JU statutes. 
The condition under which Greece has been participating in the programme is not contradicting the ENIAC JU statutes.
The aim and general objectives of the programme consist in achieving synergies and coordination for ensuring a wide participation in the projects. 
The aim and general objectives of the programme consist in achieving synergies and coordination for ensuring a wide participation in the projects.
In that context, and entirely in line with the Statutes, there are in the programme a number of legal entities which are legitimate members of a consortium after signing the accession form defined in the JU Grant Agreement template, although they do not receive any JU funding or did not sign any national grant agreement. 
In that context, and entirely in line with the Statutes, there are in the programme a number of legal entities which are legitimate members of a consortium after signing the accession form defined in the JU Grant Agreement template, although they do not receive any JU funding or did not sign any national grant agreement.
This is the case for legal entities receiving regional financial support, or located in countries that are not ENIAC member States. 
This is the case for legal entities receiving regional financial support, or located in countries that are not ENIAC member States.
Prohibiting the participation of legai entities from ENIAC member States on such grounds would constitute discrimination with respect to the participants from non ENIAC member States, who have no obligation to disclose their sources of national funding, if any. 
Prohibiting the participation of legai entities from ENIAC member States on such grounds would constitute discrimination with respect to the participants from non ENIAC member States, who have no obligation to disclose their sources of national funding, if any.
This would contradict the overall objectives of the programme. 
This would contradict the overall objectives of the programme.
The Annual Activity Report 2011 contains a detailed analysis of the efficiency and effectiveness of the ICS in chapter 3.1. 
The Annual Activity Report 2011 contains a detailed analysis of the efficiency and effectiveness of the ICS in chapter 3.1.
The status of the ex-post audit activities is included in paragraph 3.1.14. 
The status of the ex-post audit activities is included in paragraph 3.1.14.
The status of the validation of the financial and EN 
The status of the validation of the financial and EN
4 accounting systems was unchanged with respect to the previous year, for the reasons listed under paragraph 24. 
4 accounting systems was unchanged with respect to the previous year, for the reasons listed under paragraph 24.
Since the ENIAC JU Statutes2 stipulate in the Article 19(4) that "The Annual Activity Report shall be presented by the executive director together with the annual accounts and the balance sheets.", the ENIAC JU considers that the reservations formulated and included in the latter documents also apply to the former, and will not duplicate them. 
Since the ENIAC JU Statutes2 stipulate in the Article 19(4) that "The Annual Activity Report shall be presented by the executive director together with the annual accounts and the balance sheets.", the ENIAC JU considers that the reservations formulated and included in the latter documents also apply to the former, and will not duplicate them.
On 28 January 2011, the ENIAC JU has finalised and validated Its business continuity plan and set up a specific financial circuit for ensuring continuity in case of crisis. 
On 28 January 2011, the ENIAC JU has finalised and validated Its business continuity plan and set up a specific financial circuit for ensuring continuity in case of crisis.
The latter provisions constitute the Disaster Recovery Plan that is not elaborated as a separate document. 
The latter provisions constitute the Disaster Recovery Plan that is not elaborated as a separate document.
This plan is submitted to periodic reviews and improvements, the last review taking into account the important evolutions throughout 2011 has been finalized on 20 April 2012, including further detailed provisions addressing disaster recovery. 
This plan is submitted to periodic reviews and improvements, the last review taking into account the important evolutions throughout 2011 has been finalized on 20 April 2012, including further detailed provisions addressing disaster recovery.
2 EN Council Regulation (EC) No 72/2008 (OJ L 30, 4.2.2008, p. 
2 EN Council Regulation (EC) No 72/2008 (OJ L 30, 4.2.2008, p.
ЕВРОПЕЙСКА СМЕТНА ПАЛАТА TRIBUNAL DE CUENTAS EUROPEO EVROPSKÝ ÚČETNÍ DVŮR DEN EUROPÆISKE REVISIONSRET EUROPÄISCHER RECHNUNGSHOF EUROOPA KONTROLLIKODA ΕΥΡΩΠΑΪΚΟ ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙO EUROPEAN COURT OF AUDITORS COUR DES COMPTES EUROPÉENNE CÚIRT INIÚCHÓIRÍ NA HEORPA EUROPSKI REVIZORSKI SUD CORTE DEI CONTI EUROPEA EIROPAS REVĪZIJAS PALĀTA EUROPOS AUDITO RŪMAI EURÓPAI SZÁMVEVŐSZÉK IL-QORTI EWROPEA TAL-AWDITURI EUROPESE REKENKAMER EUROPEJSKI TRYBUNAŁ OBRACHUNKOWY TRIBUNAL DE CONTAS EUROPEU CURTEA DE CONTURI EUROPEANĂ EURÓPSKY DVOR AUDÍTOROV EVROPSKO RAČUNSKO SODIŠČE EUROOPAN TILINTARKASTUSTUOMIOISTUIN EUROPEISKA REVISIONSRÄTTEN Доклад относно годишните отчети на Съвместното предприятие ENIAC за финансовата 2013 година придружен от отговорите на Съвместното предприятие 12, RUE ALCIDE DE GASPERI L - 1615 LUXEMBOURG TELEPHONE (+352) 43 98 – 1 E-MAIL: ECA-INFO@ECA.EUROPA.EU TELEFAX (+352) 43 93 42 INTERNET: HTTP://ECA.EUROPA.EU 2 СЪДЪРЖАНИЕ Въведение Информация в подкрепа на декларацията за достоверност Декларация за достоверност Становище относно надеждността на отчетите Основание за изразяване на становище с резерви относно законосъобразността и редовността на свързаните с отчетите операции Становище с резерви относно законосъобразността и редовността на свързаните с отчетите операции Коментари относно бюджетното и финансовото управление Изпълнение на бюджета Покани за представяне на предложения Други въпроси Правна рамка Функция по вътрешен одит и Служба за вътрешен одит на Комисията Мониторинг и докладване на резултатите от научните изследвания Конфликт на интереси Втора междинна оценка на Комисията Точки 1—5 6 7—19 12 13—17 18 20—21 20 21 22—29 22 23—24 25 26—27 28—29 AEI002448BG04-14PP-CH141-14APCFIN-RAS-ENIAC-TR.DOC 21.10.2014 Г. 
2 CONTENTS Introduction Information in support of the statement of assurance Statement of assurance Opinion on the reliability of the accounts Basis for a qualified opinion on the legality and regularity of the underlying transactions Paragraph 1 - 5 6 7 - 19 12 13-17 18 2021 20 21 22-29 22 23-24 25 26-27 28-29 Qualified opinion on the legality and regularity of the transactions underlying the accounts Comments on budgetary and financial management Implementation of the budget Calls for proposals Other matters Legal framework Internal audit function and the Commission’s Internal Audit Service Monitoring and reporting of research results Conflicts of interest The Commission’s Second Interim Evaluation AEI002448EN04-14PP-CH141-14APCFIN-RAS-ENIAC-OR.DOC 21.10.2014
Европейското съвместно предприятие, отговарящо за изпълнението на съвместната технологична инициатива за наноелектроника (Съвместно предприятие ENIAC) със седалище в Брюксел е създадено през декември 2007 г.1 за период от 10 години и работи автономно от 2010 г. насам. 
The European Joint Undertaking for the implementation of the Joint Technology Initiative on Nanoelectronics (ENIAC Joint Undertaking), located in Brussels, was set up in December 20071 for a period of 10 years and has worked autonomously since 2010.
Основната цел на Съвместното предприятие е да определя и изпълнява „Научноизследователска програма“ за разработване на ключови умения в областта на наноелектрониката в различни сфери на приложение с цел да се повиши европейската конкурентоспособност и устойчивост, както и да се даде възможност за появата на нови пазари и обществени приложения2. 
The main objective of the Joint Undertaking is to define and implement a “research agenda” for the development of key competences for nanoelectronics across different application areas in order to strengthen European competitiveness and sustainability and allow the emergence of new markets and societal applications2.
Учредителите на Съвместното предприятие са Европейският съюз, представляван от Европейската комисия, някои държави членки на ЕС (Белгия, Германия, Естония, Ирландия, Гърция, Испания, Франция, Италия, Нидерландия, Полша, Португалия, Швеция и Обединеното кралство) и сдружението за дейности в областта на наноелектрониката в Европа (AENEAS). 
The founding members of the Joint Undertaking are the European Union, represented by the Commission, certain EU Member States (Belgium, Germany, Estonia, Ireland, Greece, Spain, France, Italy, the Netherlands, Poland, Portugal, Sweden and the United Kingdom) and the Association for European Nanoelectronics Activities (AENEAS).
Членове на Съвместното предприятие ENIAC могат да станат и други държави членки и асоциирани държави, както и всяка друга държава или всяко друго юридическо лице, способно да направи съществена финансова вноска за постигането на целите на съвместното предприятие ENIAC. 
Other Member States and associated countries, as well as any other country or legal entity capable of making a substantial financial contribution to the achievement of the Joint Undertaking’s objectives, may become members of the ENIAC Joint Undertaking.
Максималната вноска от ЕС в съвместното предприятие ENIAC за покриване на текущи разходи и научноизследователски дейности е 1 2 Регламент (ЕО) No 72/2008 на Съвета от 20 декември 2007 г. за създаване на съвместно предприятие ENIAC (OВ L 30, 4.2.2008 г., стр. 
AENEAS is to make a 1 2 3 Council Regulation (EC) No 72/2008 of 20 December 2007 setting up the ENIAC Joint Undertaking (OJ L 30, 4.2.2008, p.
Вноската на AENEAS следва да бъде с максимален размер 30 млн. евро и е предназначена за текущите разходи на Съвместното предприятие. 
4 maximum contribution of 30 million euro to the running costs of the Joint Undertaking.
Държавите членки на ENIAC участват с апортни вноски за покриване на текущите разходи (като създават условия за изпълнението на проектите) и финансови вноски, чийто общ размер възлиза най-малко на 1,8 пъти финансовата вноска на ЕС. 
ENIAC Member States are to make in-kind contributions to the running costs (by facilitating the implementation of projects), and to provide financial contributions of at least 1,8 times the EU contribution.
Апортни вноски се правят и от участващите в проектите научноизследователски организации, като тези вноски трябва да са равни или по-големи от размера на вноските общо на Комисията и на държавите членки. 
Research organisations participating in projects are also to provide in-kind contributions, which must be at least equal to the combined contributions of the Commission and the Member States.
Съвместните предприятия ENIAC и ARTEMIS4 бяха обединени, за да бъде създадена съвместна технологична инициатива „Електронни компоненти и системи за водещи позиции на Европа“ (СТИ „ECSEL“)5. 
The ENIAC and ARTEMIS Joint Undertakings4 were merged to create the Electronic Components and Systems for European Leadership Joint Technology Initiative (ECSEL JTI)5.
Освен комбинирането на инициативата за наноелектроника на ENIAC с инициативата на ARTEMIS за вградени компютърни системи, СТИ „ECSEL“ ще включва също така изследвания и иновации, свързани с интелигентни системи. 
In addition to combining the ENIAC initiative on nano-electronics and the ARTEMIS initiative on embedded systems, ECSEL JTI will also incorporate research and innovation on smart systems.
СТИ „ECSEL“ стартира дейността си през юни 2014 г. и ще се изпълнява за период от 10 години. 
ECSEL JTI started in June 2014 and will run for 10 years.
1), обхваща едновременно всички инициативи на ЕС в областта на научните изследвания и играе ключова роля за постигане на целите за растеж, конкурентоспособност и заетост. 
This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations. role in achieving the goals of growth, competitiveness and employment.
Съвместно предприятие ARTEMIS е създадено с Регламент (ЕО) No 74/2008 на Съвета от 20 декември 2007 г. (ОВ L 30, 4.2.2008 г., стр. 
4 5 ARTEMIS Joint Undertaking was set up in Council Regulation (EC) No 74/2008 of 20 December 2007” (OJ L 30, 4.2.2008, p.
Неговата цел е да определя и изпълнява „научноизследователска програма“ за разработване на ключови технологии за вградени компютърни системи. 
52) is to define and implement a “research agenda” for the development of key technologies for embedded computing systems.
ДЕКЛАРАЦИЯ ЗА ДОСТОВЕРНОСТ 7. 
5 STATEMENT OF ASSURANCE 7.
Съгласноразпоредбитеначлен287отДоговоразафункционирането на Европейския съюз (ДФЕС) Сметната палата извърши одит на: а) годишните отчети на Съвместното предприятие ENIAC, които се състоят от финансови отчети6 и отчети за изпълнението на бюджета7 за финансовата година, приключила на 31 декември 2013 година, и б) законосъобразността и редовността на операциите, свързани с тези отчети. 
PursuanttotheprovisionsofArticle287oftheTreatyontheFunctioningof the European Union (TFEU), the Court has audited: (a) theannualaccountsoftheENIACJointUndertaking,whichcomprisethe financial statements6 and the reports on the implementation of the budget7 for the financial year ended 31 December 2013, and (b) thelegalityandregularityofthetransactionsunderlyingthoseaccounts.
9 Счетоводните правила, приети от отговорния счетоводител на Комисията, се основават на международните счетоводни стандарти за публичния сектор (МССПС), издадени от Международната федерация на счетоводителите, или, където е приложимо, на международните счетоводни стандарти (МСС)/международните стандарти за финансово отчитане (МСФО), издадени от Съвета по международни счетоводни стандарти. 
72. The accounting rules adopted by the Commission’s accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International AEI002448EN04-14PP-CH141-14APCFIN-RAS-ENIAC-OR.DOC 21.10.2014