natgillin/translations-raw huggingface dataset:
Трите бюджетни дяла в тази област се управляват почти изключително от съответните три генерални дирекции на Комисията. 
The three budget titles in this area are almost exclusively managed by three corresponding Directorates-General (DGs) of the Commission.
Това са ГД „Образование и култура“ за бюджетен дял 15, ГД „Комуникация“ за бюджетен дял 16 и ГД „Правосъдие, свобода и сигурност“ за бюджетен дял 18. 
These are DG Education and Culture (DG EAC) for budget line 15, DG Communication (DG COMM) for budget line 16 and DG Justice, Freedom and Security (DG JLS) for budget line 18.
По-голямата част от разходите в тази област са обект на непряко централизирано или споделено управление, като дейностите се изпълняват в рамките на многогодишни програми, поверени на Изпълнителната агенция за образование, аудиовизия и култура, на национални агенции(1) или други подобни управленски структури в държавите-членки. 
The majority of expen­ diture in this area is managed in an indirect centralised way or through shared management, with the implementation of actions in the form of multiannual programmes delegated to the Education, Audiovisual and Culture Executive Agency, national agencies(1) or similar management structures in Member States.
Отговорните органи в държавите-членки отпускат безвъзмездни средства и сключват договори за проекти или мерки, изпълнявани от частни или държавни бенефициенти. 
The responsible entities in Member States allocate grants and contracts to projects or measures carried out by private and public beneficiaries.
Средствата обикновено се изплащат на вноски, както е описано в точки 9.6 и 9.7. 
The grants are usually paid in instalments, as described in paragraphs 9.6 and 9.7.
Изпълнението на програмите в съответствие с новата финансова рамка за периода 2007—2013 г. е съпроводено от промяна на структурата за вътрешен контрол, като е засилена отговорността на държавите-членки. 
The implementation of the programmes under the new Financial Framework for 2007-2013 was accompanied by a change in the internal control structure with an increased level of responsibility for the Member States.
Например, за да бъде сключен договор по програмата „Учене през целия живот“, от националните органи (вж. точка 9.13) се изисква представянето на предварителна декларация за достоверност по отношение на финансовото управление на разходите в съответната държава-членка. 
For Lifelong Learning Programme (LLP) contracts to be initiated, for example, national authorities (see paragraph 9.13) were required to give an ex-ante declaration of assurance in respect of the financial management of expenditure in the Member State in question.
Всяка година органите трябва да представят последваща декларация за достоверност по отношение на правилното използване на ресурсите и надеждността на действащите системи и процедури за контрол (2). 
Each year, the authority must provide an ex-post declaration of assurance on the correct use of resources and the reliability of systems and control procedures put in place (2).
ОТГОВОРИ НА КОМИСИЯТА _____________ (1) Които имат договорни отношения с Комисията. 
THE COMMISSION’S REPLIES _____________ (1) Having a contractual relationship with the Commission.
(2) Член 7, параграф 3 от C(2007) 1807 окончателен, Решение на Комисията от 26.4.2007 г. относно съответните отговорности на държавите-членки, Комисията и националните агенции при изпъл­ нението на програмата за учене през целия живот (2007—2013 г.). 9.3. 
(2) Article 7(3) of C(2007) 1807 final, Commission Decision of 26/IV/ 2007 relating to the respective responsibilities of the Member States, the Commission and the National Agencies in implemen­ tation of the Lifelong Learning Programme (2007-2013).
ГД „Образование и култура“ (EAC) адаптира системата си за управление и контрол въз основа на единен одитен подход. 
DG EAC has adapted its supervision and control system based on a single audit approach.
Той включва следното: а) оценка на предварителната декларация за достоверност на националните органи, предоставена в началото на програмния период 2007—2013 г.; б) мониторинг на системите и контролни посещения на място; в) оценка на годишната последваща декларация; г) финансови одити; д) дейности по обучение с националните агенции и нацио­ налните органи; е) постоянна информация и комуникация със заинтересо­ ваните страни; ж) общ и редовно актуализиран набор от процедури. 
It consists of: (a) assessment of the national authorities’ ex-ante declaration of assurance given in the beginning of the programme period 2007–2013; (b) system monitoring and control visits on the spot; (c) assessment of the yearly ex-post declaration; (d) financial audits; (e) training activities with the national agencies and national authorities; (f) continuous information and communication with the stake­ holders; (g) a common and regularly updated set of procedures.
Оценката на годишната последваща декларация за досто­ верност беше нов и допълнителен контролен елемент през 2008 г. 
The assessment of the yearly ex-post declaration of assurance was a new and additional element of control in 2008.
Помощта от ЕС в областите на образованието и граж­ данството се характеризира с множество схеми за финансиране за различни тематични области и видове проекти, като например безвъзмездни средства за дейности в подкрепа на гражданството или за мобилност в секторите на образованието и обучението. 
EU support in the domains of Education and Citi­ zenship is characterised by a multiplicity of funding schemes for various thematic areas and types of projects such as grants to actions in favour of Citizenship or for mobility in the education and training sectors.
Проекти се изпълняват не само от образователни организации, но също така от частни предприятия и органи на държавната администрация. 
Projects are carried out not only by teaching organisations, but also by private firms and public administrations.
Крайните бенефициенти са физически лица, предимно граждани на ЕС. 
The final beneficiaries are individuals, mostly EU citizens.
Управлението на някои програми обаче, а именно Фонда за външните граници, Фонда за интеграция, Фонда за връщане и Европейския фонд за бежанци, е споделено с държавите-членки. 
Management of some programmes, namely the External Borders Fund, the Integration Fund, the Return Fund and the European Refugee Fund is, however, shared with Member States.
Обхват на одита 9.5. 
Audit Scope 9.5.
10.11.2009 г. Официален вестник на Европейския съюз 179 КОНСТАТАЦИИ И ОЦЕНКИ НА ПАЛАТАТА Одит на авансовите средства 9.6. BG 
THE COMMISSION’S REPLIES EN 10.11.2009 OfficialJournaloftheEuropeanUnion 179 THE COURT’S OBSERVATIONS The audit of advances 9.6.
BG 10.11.2009 г. 
In line with the expenditure pattern for the financial year 2008, the Court’s sample of payments for substantive testing included 129 transactions for which the conditions for payment are largely formal.
BG 10.11.2009 г. 
These mostly concern advances to EU agencies and national agencies, and a small number of quarterly contributions to their operating costs.
BG 10.11.2009 г. 
These payments are made after the signature of a contract or acceptance of a work programme, or in the case of most second and third prefinancings, on the acceptance by the Commission that 70 % of the funds already advanced have been disbursed.
BG 10.11.2009 г. 
These advances normally accumulate to 100 % of the maximum allowed.
BG 10.11.2009 г. 
The limited conditionality resting on these payments means that the risk of error is very low.
BG 10.11.2009 г. 
9.7.
BG 10.11.2009 г. 
Inturn,theagenciesthemselvesmakegrantagreements with participating organisations(4), and consume the Commission advances they have received by making advances to these organisations of between 80 % and 100 %, depending on the type of programme.
BG 10.11.2009 г. 
These projects are completed within a period of up to two years, leading to final reports and closures between the agency and beneficiaries.
BG 10.11.2009 г. 
After all projects deriving from the work programme of a given year have been closed, the agency submits a consolidated final report to the Commission which then calculates the final balance and makes the settlement.
BG 10.11.2009 г. 
The closures between bene­ ficiary and agency are expected to be of a higher risk than advances, subject to the normal risks associated with this field of eligibility and occurrence of declared expenditure.
BG 10.11.2009 г. 
However, these closures can only be audited once they have been made, several years after the initial advances have been paid.
BG 10.11.2009 г. 
REGULARITY OF TRANSACTIONS 9.8.
BG 10.11.2009 г. 
However, a material level of error was found in the interim and final payments examined. _____________ (4) Participating organisations are usually universities, schools or colleges, who manage payments to beneficiaries such as students or teachers.
BG 10.11.2009 г. 
As far as DG EAC is concerned, the design of the new programmes for 2007–2013 has taken into account the Court’s recommendations of previous years to simplify the rules and to make extensive use of lump sum financing.
BG 10.11.2009 г. 
This should reduce the risk linked to final payments.
BG 10.11.2009 г. 
9.8.
BG 10.11.2009 г. 
The Commission welcomes the Court’s finding that the payments in 2008 for the policy group Education and Citizenship were free from material error.
BG 10.11.2009 г. 
This is a noticeable progress from the previous year.
BG 10.11.2009 г. 
The Commission notes that the Court has found quantifiable errors in 4 out of 21 interim and final payments examined (see the reply to 9.9).
BG 10.11.2009 г. 
Of the 21 final and interim payments (5) appearing in the total sample of 150, the Court found a significant level of error for regularity in six of these payments.
BG 10.11.2009 г. 
Four payments contained quantifiable errors and four were subject to non-quantifiable errors, with two payments containing both types of error.
BG 10.11.2009 г. 
Table 9.2 shows the distribution of the errors according to payment type and policy area.
BG 10.11.2009 г. 
9.10.
BG 10.11.2009 г. 
Concerning the 129 advance payments tested (6), nine contained significant non-quantifiable error and related to advances made by DG JLS and DG EAC to agencies, either because a commitment was made before the necessary financing decision having been adopted, or without sufficiently detailed cash-flow forecasts.
BG 10.11.2009 г. 
THE COMMISSION’S REPLIES 9.9.
BG 10.11.2009 г. 
The Commission will follow up the errors found by the Court, and where appropriate, funds unduly paid will be recovered.
BG 10.11.2009 г. 
The errors concerning DG EAC are related to smaller actions under the former legal framework.
BG 10.11.2009 г. 
The design of the new programmes 2007–2013 with simplified rules and extensive use of lump sum financing should reduce the risks linked to final payments.
BG 10.11.2009 г. 
The Commission would like to point out that the necessary financing decisions were taken although formally late (six days for the JLS case).
BG 10.11.2009 г. 
The Commission was aware of the cash and budgetary requirements of the agencies at the time.
BG 10.11.2009 г. 
In order to avoid such non-quantifiable errors, Commission financing decisions are now taken well in advance, and cash flow forecasts are requested for all payments to the agencies (e.g. through a Memorandum of Understanding).
BG 10.11.2009 г. 
Table 9.2 — Structure of the sample, number of transactions examined (number of transactions affected by error in brackets) Type of payment (*) Policy area 15 Education and Culture 16 Communication 18 Freedom, Justice and Security Total 10 (3) 100 (5) 6 (1) 0 (0) 5 (2) 29 (4) 110 (8) 6 (1) 34 (6) Final/interim payments Advances Total (*) Four interim payments, representing administrative contributions to agencies, are grouped with advances subject to similar conditions.
BG 10.11.2009 г. 
(6) Including four interim payments (see paragraph 9.9).
BG 10.11.2009 г. 
As shown in Table 9.2, interim and final payments are relatively more affected by errors than advance payments.
BG 10.11.2009 г. 
Examples of errors found in final and interim payments were: (a) costs claimed from periods not covered by the grant agreement (eligibility); (b) recoverable VAT claimed as cost (eligibility); (c) the absence of documentation relating to the selection process for the awarding of grants (occurrence); (d) inadequate supporting evidence to justify the costs claimed (occurrence).
BG 10.11.2009 г. 
EFFECTIVENESS OF SYSTEMS Systems related to the regularity of transactions 9.12.
BG 10.11.2009 г. 
TheCourtexaminedthreeindividualcontrolsystems in different Directorates-General, pertaining to ex-post controls at DG EAC, the Lifelong Learning Programme and the External Borders Fund.
BG 10.11.2009 г. 
Systems for the Lifelong Learning Programme 9.13.
BG 10.11.2009 г. 
The Lifelong Learning (LLP) and Youth in Action (YiA) programmes are implemented through centralised indirect management by 63 national agencies (NAs) in partici­ pating countries, designated and supervised by national authorities (NAUs).
BG 10.11.2009 г. 
Due to their proximity to final bene­ ficiaries, the national agencies have been charged with the role of managing the highly numerous but relatively small amounts that are paid as grants in this field.
BG 10.11.2009 г. 
Altogether, the actions managed by NAs represent about 68 % of the budget under Title 15.
BG 10.11.2009 г. 
Other education programmes, such as Jean Monnet and Erasmus Mundus, as well as certain segments of LLP and YiA, are managed by the Education, Audiovisual and Culture Executive Agency.
BG 10.11.2009 г. 
THE COMMISSION’S REPLIES 9.11. The Commission carefully follows up all the Court’s findings.
BG 10.11.2009 г. 
Where appropriate, the recovery procedure has already been or will be launched.
BG 10.11.2009 г. 
Remedial actions have also been taken for the new generation of programmes for 2007–2013 to reduce the risks linked to final payments (see also reply to 9.9).
BG 10.11.2009 г. 
The responsibilities within the LLP control environment are set out in Commission Decision C(2007) 1807.
BG 10.11.2009 г. 
These comprise: (a) primary controls managed by the NA including the analysis of final reports, desk-checks of supporting material for costs claimed, on-the-spot checks during actions, audits after the action, and systems audit of recurrent beneficiaries such as universities.
BG 10.11.2009 г. 
NAs must send a yearly report to the Commission and NAU which includes information on the primary controls undertaken; (b) secondary controls implemented by the NAU, to provide assurance and support for a yearly ex-post declaration that the systems and primary controls are effective; (c) controls implemented by the Commission, mainly including assessment of yearly declarations and monitoring visits.
BG 10.11.2009 г. 
9.15.
BG 10.11.2009 г. 
In the context of the 2008 DAS, the Court undertook a systems audit relating to six of the national agencies and their supervising national authorities.
BG 10.11.2009 г. 
Primary controls 9.16.
BG 10.11.2009 г. 
Initsauditofthenationalagencies,theCourtfound an overall high level of compliance with the requirements set out by the Commission in its ‘Guide for national agencies’.
BG 10.11.2009 г. 
However, in two cases there were problems with the imple­ mentation of primary controls, which are fundamental to the legal and regular use of Community funds in an area with such a large number of direct beneficiaries.
BG 10.11.2009 г. 
In some cases, there was no evidence documenting the analysis or desk-checks performed, or no systems audits made on universities, despite the Commission setting requirements on the minimum numbers of such audits to be performed before the end of 2008.
BG 10.11.2009 г. 
Among other deficiencies were the inexistence of exceptions registers, treasury policy which did not ensure that funds were placed on interest-bearing accounts and late submission of yearly reports to the Commission.
BG 10.11.2009 г. 
THE COMMISSION’S REPLIES 9.16.
BG 10.11.2009 г. 
One of the national agencies could not fulfil the requirement of the system audits made to universities due to lack of staff but caught up with its obligations in the first semester 2009.
BG 10.11.2009 г. 
The Commission welcomes the fact that the Court found an overall high level of compliance with the requirements of the ‘Guide for national agencies’ and takes it as a confirmation that the multi-channel supervisory and control strategy (including training seminars and steady information and communication with the national agencies and the national authorities) paid off.
BG 10.11.2009 г. 
The ex-ante declarations on the quality of the NA management and control systems required to be made by the NAUs prior to the start of the programmes were reported on in the Court’s Annual Report for 2007.
BG 10.11.2009 г. 
Following the first year of implementation, 2007, and every year thereafter, the NAUs are required to make an ex-post declaration on the reliability of the financial systems and procedures implemented in the previous year, the probity of the accounts and on the assurance derived from the control procedures put in place.
BG 10.11.2009 г. 
9.18.
BG 10.11.2009 г. 
CommissionDecisionC(2007)1807,Article8(3), stipulates that ‘the national authority shall establish the system of secondary controls whose objective is to give reasonable assurance that the systems and primary controls are effective.
BG 10.11.2009 г. 
9.19.
BG 10.11.2009 г. 
TheCourt’sauditfoundapproachesofvaryingquality used by the national authorities to obtain a basis for the ex-ante and ex-post declarations of assurance and differences in the degree of disclosure of procedures carried out by these authorities.
BG 10.11.2009 г. 
In three of the six NAUs the secondary controls were performed satisfactorily, with either an external contractor or NAU agents thoroughly testing that the systems and primary controls put in place by the NA comply with Commission guidelines.
BG 10.11.2009 г. 
In the other NAUs, secondary controls were either non-existent, insufficient, inad­ equately documented or contracted out to an external firm without any proper supervision to ensure that appropriate controls were made.
BG 10.11.2009 г. 
9.20.
BG 10.11.2009 г. 
Furthermore,only10ofthe40ex-postdeclarations for 2007 were sent to the Commission before the 30 April 2008 deadline.
BG 10.11.2009 г. 
The delays can be partly attributed to the fact that the Commission guidance on information to be provided in the reports was only made available in March 2008.
BG 10.11.2009 г. 
However, the rate of compliance had not improved by March 2009.
BG 10.11.2009 г. 
The ex-post declarations for 2008 were due on 30 April 2009 but only six declarations were received on time.
BG 10.11.2009 г. 
However, based on the first experience of declarations, the Commission has further defined the control objectives for the checks by the national authorities in guidelines provided to the Member States in February 2008 and updated in March 2009.
BG 10.11.2009 г. 
The national authorities have now to describe in detail the secondary controls carried out in the new Annex 4 to the yearly declaration of assurance.
BG 10.11.2009 г. 
All ex-post declarations for 2007 were assessed in due time in 2008 in order to contribute to DG EAC’s declaration of assurance.
BG 10.11.2009 г. 
DG EAC’s supervision system obtains assurance during the year from different elements and not only at the moment of the reception of the declarations of assurance from national authorities (see also 9.3). 9.19.
BG 10.11.2009 г. 
184 OfficialJournaloftheEuropeanUnion 10.11.2009 THE COURT’S OBSERVATIONS 9.21.
BG 10.11.2009 г. 
Whiletheguidancefornationalagenciesiswell-developed, both in legislative terms (7), (8) and in the ‘Guide for national agencies implementing the Lifelong Learning Programme’ issued by the Commission, this is not the case for the national authorities.
BG 10.11.2009 г. 
Though guidance(9) has been issued by the Commission clarifying the responsibilities, there is no sufficiently detailed prescriptive guidance containing specific procedures for the authorities to follow.
BG 10.11.2009 г. 
Commission controls 9.22.
BG 10.11.2009 г. 
TheCourtauditedtheassessmentprocessfortheex-ante declarations for the period 2007 to 2013 and for the ex-post declarations for 2007.
BG 10.11.2009 г. 
The Court found that the appli­ cation of both the ex-ante and the ex-post declaration procedure provided limited assurance for the quality of the management of the expenditure for the years concerned.
BG 10.11.2009 г. 
However, as reported last year, the Court considers the design of the system — if properly applied — could provide an adequate basis for assurance in the future.
BG 10.11.2009 г. 
9.23.
BG 10.11.2009 г. 
TheCommission’sassessmentwasbasedonadesk review of systems and controls and systems monitoring visits to 11 countries in 2008.
BG 10.11.2009 г. 
However, only in some cases did the Commission verify the reality and the quality of the primary and secondary controls referred to in the yearly declarations and the information presented in the yearly reports.
BG 10.11.2009 г. 
9.24.
BG 10.11.2009 г. 
Basedonitsassessmentofboththeex-anteandex-post declarations, the yearly reports from the NAs and the results of its monitoring visits to the NAs and NAUs, the Commission has established a list of qualifications to be remedied by NAs and NAUs.
BG 10.11.2009 г. 
During 2008, 169 LLP reser­ vations were lifted, and 98 added, so that at the end of the year, there were 162 outstanding qualifications.
BG 10.11.2009 г. 
None of these were classified by the Commission as ‘critical’ but 62 were rated as ‘very important’.
BG 10.11.2009 г. 
Of the 162 qualifications, 110 related to control systems: 94 in the national agencies and 16 in the national authorities. _____________ (7) C(2007) 1807 final.
BG 10.11.2009 г. 
(8) Decision No 1720/2006/EC of The European Parliament and of the Council of 15 November 2006 establishing an action programme in the field of lifelong learning (OJ L 327, 24.11.2006, p.
BG 10.11.2009 г. 
45).
BG 10.11.2009 г. 
(9) ‘Lifelong Learning and Youth in Action programmes 2007-2013, Yearly Declaration of Assurance 2008, Guidelines for National THE COMMISSION’S REPLIES 9.21.
BG 10.11.2009 г. 
The Commission welcomes the fact that the Court considers the Guide for national agencies as well developed.
BG 10.11.2009 г. 
The Commission agrees that further steps towards a simpler and more harmonised approach can also be made for national authorities, taking into account the specific situation in different Member States.
BG 10.11.2009 г. 
9.22.
BG 10.11.2009 г. 
The ex-ante and ex-post declarations are new and addi­ tional elements of the reinforced supervisory and control system (see also replies to 9.3 and 9.20).
BG 10.11.2009 г. 
All yearly declarations of assurance were assessed in due time based on an in-depth desk review and qualifi­ cations were issued as necessary.
BG 10.11.2009 г. 
Checks of the reality and quality of the primary and secondary controls were part of the systems moni­ toring visits and sometimes resulted in qualifications (see 9.24).
BG 10.11.2009 г. 
In line with the process-oriented supervisory strategy qualifi­ cations can be lifted or added during a year.
BG 10.11.2009 г. 
This shows that the work is done continuously and that the qualifications are systematically followed up.
BG 10.11.2009 г. 
The average number of open qualifications was around 4 per national agency at the end of 2008.
BG 10.11.2009 г. 
Most of the ‘very important’ qualifications are related to primary checks to be carried out until the end of decentralised actions agreements in order to raise awareness of the NAs.
BG 10.11.2009 г. 
Deficienciesintheinternalcontrolsystemsidentified in the qualifications mentioned above represent a risk for the regularity of payments made to final beneficiaries and for payments to the national agencies.
BG 10.11.2009 г. 
A continued follow-up of qualifications, in the form of more thorough monitoring visits, and a closer supervision by the Commission of the annual ex-post declaration procedure is needed to provide assurance for the coming years that national agencies meet the requirements in respect of management and control of expenditure.