natgillin/translations-raw huggingface dataset:
BG Официален вестник на Европейския съюз C 344/129 КОНСТАТАЦИИ И ОЦЕНКИ НА ПАЛАТАТА в) Договор, възложен на единствения кандидат, без да бъде получено желаното намаление на цената след преговори: При един проект по КФ за изграждането на съоръжение за обработка на утайки е получена само една оферта. 12.11.2012 г. 
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/129 T H E C O U R T ’ S O B S E R VA T I O N S (c) Contract awarded to single bidder without obtaining intended price reduction during negotiations: In the case of a CF project related to the construction of a sludge treatment facility, only one offer was received.
12.11.2012 г. BG 
EN C 344/130 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S Ineligible costs account for more than half of all quantifiable errors detected by the Court 5.34.
25). 
Nevertheless, since the overall costs declared were significantly higher than the maximum EU contribution, this over-declaration had no impact on the EU budget (see paragraph 5.25).
1). 
The regulations defining the rules for the ERDF, ESF and CF for the 2007-2013 programming period introduced important changes with regard to the role and responsibilities of audit authorities (AAs) in the Member States (21).
2009 г. 
For this reason the Commission is closely cooperating and coordinating with them, and has started reviewing their methodologies and audit results as early as 2009, as described below.
С регламента се предоставя възможност на Комисията при определени условия да разчита на работата на одитиращия орган за постигане на уверение (член 73). 
The regulation provides the Commission the possibility to rely on the work of an audit authority for its assurance under certain conditions (Article 73).
През 2011 г. 
In 2011, a total of 204 ACRs and annual opinions (24) for ERDF and CF and 117 ACRs and annual opinions for ESF were submitted to the Commission. _____________ (21) The AAs replaced the control authorities in charge of ‘Article 10 checks’ and ‘Article 15 winding-up declarations’.
Вж. 
See Article 10 and 15 of Commission Regulation (EC) No 438/2001 (OJ L 63, 3.3.2001, p.
1). 
21).
2011 г. 
Intheir2011AnnualActivityReport,DGRegional Policy and DG Employment, provided a detailed assessment of the accuracy and reliability of the audit information and results reported by audit authorities in their 2011 annual control reports, (see pages 63 to 66 of DG Regional Policy's 2011 AAR and pages 42 to 45 of DG Employment's 2011 AAR).
През 2011 г. 
For 2011, the Court carried out its own examination of seven AAs and assessed the work done by the Commission to supervise AAs (25).
2011 г. 
For each of the seven AAs sampled the Court reviewed: (a) their organisational arrangements and audit methodology; (b) their working documents for up to four system audits; (c) their working documents for a sample of up to 25 audits of operations, including a re-performance of at least five of those 25 audits; and (d) their 2011 annual control reports and annual opinions, together with the related working papers.
През 2010 г. 
In 2010, eight AAs were subject to detailed assessment by the Court.
2009 г. 2011 г. 
In the area of regional policy, the Commission carried out audits fully or partially to review the work of 34 audit authorities by end of 2011 (29 AA completed, 5 on-going) following a 2009 risk analysis that is updated every year.
BG 12.11.2012 г. 
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/133 T H E C O U R T ’ S O B S E R VA T I O N S (b) one AA was assessed as ‘not effective’ because important problems were observed for nearly all the key requirements and, as a result, the error rate reported in the annual control report is considered to be unreliable.
2011 г. 
For financial engineering instruments, guidance issued by the Commission had not yet been incorporated into the AAs’ audit checklists; (b) for two AAs, the quality control of audits of systems and/or operations was not in line with their own audit manual and for another two AAs it was not documented; and (c) for two AAs, the methodology used to sample projects to be audited was not appropriate in view of the guidance specified by the Coordination Committee of the Funds (27) (COCOF) or the sampling methodology had been incor­ rectly applied by the AA, which meant that the results of their audits could not be extrapolated as required. (a) The Commission also identified as a result of its extensive review of audit authorities during 2009-2011 the need to reinforce, in some cases and on particular issues, the existing checklists used by national audit authorities for the audit of operations.
2011 г. 
As a follow-up, the Commission shared its own checklist for audits on operations with the Member States audit authorities in October 2011.
През 2011 г. 
In2011,theCommissioncarriedoutenquiriesfora sample of AAs (28) and assessed, through a desk review, the implementation of their audit strategy and the reliability of the error rates reported in ACRs. of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S 5.44.
2011 г. 
During the period 2009-2011 the Commission has carried out 127 audit missions covering 34 ERDF/CF AAs and 78 audit missions covering 67 ESF AAs.
2011 г. 
At the end of 2011 the audit work both desk review and on the spot work covering review of systems audits, audit methodology, reperformance of systems audits and of audits on operations on the spot had been completed for 29 ERDF/CF audit authorities and 67 ESF audit authorities.
През 2011 г. 
This contributed to an extensive capacity building exercise that allowed to improve the work and to raise the quality of audit results overall for the audited audit authorities, thus allowing in some cases the Commission to enter into Article 73 agreements and to draw further lessons and disseminate good practices for all audit authorities. _____________ (28) In 2011, DG Regional Policy completed enquiries for 14 AAs with regard to ERDF and CF.
2011 г. 
For 2011, the Commission considered that the error rates reported in the ACRs by the AAs are: (a) reliable for 363 of the 434 OPs (84 %).
Освен това през 2012 г. 
In addition, in 2012 the Commission services carried out fact finding missions on the spot in 11 Member States, to collect further evidence/obtain clarifications on the submitted ACR and in particular on the methodology for calculating the error rates.
2011 г. 
Only for these unreliable error rates the risk was estimated based on flat rates, This represented 9 % and 7 % of payments made in 2011 in total respectively for DG Regional Policy and DG Employ­ ment.
12.11.2012 г. BG 
The fact-finding missions organised by DG Regional Policy and DG Employment, on the basis of doubts or risks identified, allowed to improve reliance on error rates reported, or in some cases to provide a sound basis for a recalculation of the error rates jointly agreed with the Audit Authority. _____________ (30) See AAR for DG Regional Policy, table on ‘Shared management: assessment of national control systems’, p.
2009 г. 
For the programming period 2000-2006, final bene­ ficiaries were permitted to incur expenditure up to the end of June 2009 (with some exceptions).
1). 
The Commission's assurance for 2000-2006 programmes those programmes where the Commission cannot fully rely on was built up over the years namely through substantial audit work the effective functioning of the management and control carried out by the Commission services. systems, the final assessment of the remaining risk of error in programmes has to be made by the Commission during the ongoing closure process (31).
12.11.2012 г. BG 
C 344/138 T H E C O U R T ’ S O B S E R VA T I O N S Official Journal of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S With a view to improving the closure process for 2000 to 2006 programmes, the guidelines to Member States on the closure of Structural Funds were published in August 2006, in due time for the beginning of the closure process.
2009 г. 2008 г. 
The Commission organised closure seminars with the Member States in September 2008 and December 2009, developed a list of ‘frequently asked questions’ and held technical meetings with the bodies responsible for drawing up the closure declarations.
BG 12.11.2012 г. 
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/139 Table 5.2 — Effect of unjustified reductions of final error rates reported in winding-up declarations Operational Programme Total certified amount (euro) Error rate before with­ drawing atypical errors Error rate reported 1 643 131 021 2,9 % 2 131 670 207 10,6 % 2 495 941 228 2,8 % 5 557 834 587 11,0 % 1 644 137 526 6,7 % Steiermark, Objective 2, ERDF West Midlands, Objective 2, ERDF Merseyside, Objective 1, ERDF Sicily, Objective 1, ERDF Spain Local Development, Objective 1, ERDF 0,7 % 6,47 % 1,1 % 1,2 % 1,2 % Note: In two further cases (France, Objective 3, ESF and UK West Wales and the Valleys, Objective 1, ERDF), the impact of the decrease could not be quantified from the information in the closure documents.
2011 г. 
TheCourtassessedthe2011annualactivityreports (AARs) and accompanying declarations of the Directorates-General for Regional Policy, Mobility and Transport, and Energy.
2011 г. 
In particular, with regard to the regularity of payments authorised during 2011, the Court: (a) assessed the reservations made in the AARs; (b) checked the consistency and accuracy of the Commission’s calculation of the residual error rate and the amounts of ‘payments at risk’.
2011 г. 
DGRegionalPolicyestimatedthatbetween3,1%and 6,8% of the interim payments for the 2007-2013 programming period authorised during 2011 (the latter amounted to approximately 29,8 billion euro in total) were at risk of error.
2011 г. 
The number of OPs subject to reser­ vation by DG Regional Policy increased in 2011 compared to 2010 from 98 to 123.
2011 г. 
According to the AAR, the impact of these reservations repre­ sented between 1,9 % and 4,3 % of the payments authorised by DG Regional Policy during 2011. of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S 5.64.
BG 12.11.2012 г. 
The Commission welcomes the Court’s reference to the Commission’s stricter assessment of the amounts at risk, which was intended to address observations made by the Court in its former Annual Reports.
2011 г. 
DG Mobility and Transport and DG Energy estimated that approximately 4,5 % of payments authorised during 2011 in relation to the sixth and the seventh framework programmes for research and technological development were affected by errors.
2011 г. 
Audits by DG Mobility and Transport and DG Energy for FP7 projects had however shown error rates significantly above the estimated error rate for the framework programme as a whole; (b) for DG Energy, the Court considers that the scope of the audit work carried out in relation to the EEPR in 2011 is insufficient concerning public procurement.
2011 г. 
Based on its audit work, the Court concludes that the interim and final payments for the year ended 31 December 2011 for the policy group regional policy, energy and transport were affected by material error.
Вж. 
There is equally no evidence that financial correction mechanisms necessarily translate into lasting improvements to systems which will prevent recurrence of the errors uncovered (33). _____________ (33) See the 2010 Annual Report, paragraph 1.25; and Special Report No 3/2012.
2008 г. 
The Commission considers that this is in particular a result of its strict policy of interruptions/suspensions when deficiencies are ident­ ified, in line with its 2008 Action Plan.
1). 
The Commission is taking measures to correct the errors detected by the Court including by applying financial corrections where appro­ priate, and focuses its actions on the most risky programmes and/or Member States (1).
2009 г. 2011 г. 
The closure process for 2007-2013 programmes will be further strengthened compared to the 2000-2006 period considering in particular reinforced requirements for the audit of a representative statistical sample on a yearly basis and the annual opinions. _____________ (1) As demonstrated in the Staff Working Document ‘Analysis of errors in the Cohesion Policy for the years 2006-2009’ (cf SEC(2011) 1179 of 5.10.2011) and in DG Regional Policy's AAR for 2011.
Вж. общия отговор на точки 1.12 и 1.13. 
See joint reply to paragraphs 1.12 and 1.13.
12.11.2012 г. BG 
C 344/144 T H E C O U R T ’ S O B S E R VA T I O N S Official Journal of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S — For the TEN-T programme, strict compliance with the eligibility requirements is insisted upon throughout the funding process, for example, the guide for applicants contains clear instructions on the respect of these requirements.
2009 г. 
Moreover, the Commission developed in 2009 comprehensive guidelines for the first level checks and a self-assessment tool for managing authorities, which they can use to improve their func­ tioning.
През 2011 г. 
The Commission has also developed and disseminated in 2011 to audit authorities checklists for the audit of management verifications which can be used by the managing authorities them­ selves, as a benchmark. — Since the beginning of the programming period, the Commission has provided detailed and technical guidance, offered training and conducted technical meetings with auditors of national audit authorities.
2011 г. 
Moreover, based on an assessment of the functioning of management verification across all co-financed programmes based on all audit results available, the Commission has encouraged audit authorities in October 2011 to pay particular attention in their systems audits to first level checks (cf. Homo­ logues Group, dedicated workshop on the role of audit authorities to contribute to improvement of management verifications).
BG 12.11.2012 г. 
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/145 T H E C O U R T ’ S O B S E R VA T I O N S — Recommendation 5: in order to make the procedure for closing multiannual programmes in the area of cohesion more efficient: — reminds the Member States to ensure that the final declarations submitted for the 2007-2013 programmes are reliable, — examines the specific weaknesses identified by the Court in the winding-up declarations for closures of 2000-2006 programmes, — considers whether these problems have also occurred for other OPs, and apply financial corrections where necessary, — ensures that ongoing closure audits adequately address the issues raised by the Court.
12.11.2012 г. BG 
It should also be noted that guidelines for closure 2007-2013 were already presented to Member States during the COCOF meeting in June 2012. — These weaknesses were identified and addressed by the Commis­ sion. — More generally, the Commission analyses thoroughly each winding-up declaration and draws conclusions, including appli­ cation of financial corrections where necessary. — The Commission is confident that its closure process will allow applying appropriate financial corrections at closure, when needed, once its services will have carried out the required assessments of all closure documents received and additional information requested, and taking into account the evidence gathered during the closure audits.
12.11.2012 г. BG 
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/151 CHAPTER 6 Employment and social affairs TABLE OF CONTENTS Introduction 6.1-6.12 Specific characteristics of the policy group Policy objectives Policy instruments Risks to regularity Audit scope and approach Regularity of transactions Effectiveness of systems In-depth examination of two audit authorities (AAs) Assessment of the Commission's supervision of AAs Reliability of Commission management representations Conclusions and recommendations Conclusions Recommendations Paragraph 6.3-6.11 6.3 6.4-6.9 6.10-6.11 6.12 6.13-6.18 6.19-6.26 6.19-6.20 6.21-6.23 6.24-6.26 6.27-6.30 6.27-6.28 6.29-6.30
12.11.2012 г. BG 
EN C 344/152 Official Journal of the European Union T H E C O U R T ’ S O B S E R VA T I O N S 12.11.2012 INTRODUCTION 6.1. ThisChapterpresentstheCourt’sspecificassessmentof policy group 04 — Employment and social affairs.
2011 г. 
Key information on the activities covered and the spending in 2011 is provided in Table 6.1.
2011 г. 
Table 6.1 — Employment and social affairs — Key information 2011 Budget (million euro) Policy area Description Payments Employment and social affairs Administrative expenditure European Social Fund Working in Europe — Social dialogue and mobility Employment, social solidarity and gender equality European Globalisation Adjustment Fund Instrument for Pre-Accession Assistance 93 9 966 59 132 114 28 10 392 Title 04 Management mode Centralised direct Shared Centralised direct Centralised direct Shared Decentralised Total administrative expenditure (1) Total operational expenditure Of which: — advances — interim/final payments Total payments for the year Total commitments for the year 93 10 299 128 10 171 10 392 11 638 (1) The audit of administrative expenditure is reported in Chapter 9.
2011 г. 
Source: 2011 annual accounts of the European Union.
2011 г. 
TheEuropeanSocialFund(ESF)isthemaintoolforthe implementation of employment and social policy, accounting for 97 % of the policy area spending in 2011.
1). 
The most likely error estimated by the Court is 2,2 % (1). _____________ (1) The Court calculates its estimate of error from a representative statistical sample.
Полученият резултат представлява най-доброто приближение на прогнозната стойност (позната като вероятен процент грешки). 
The figure quoted is the best estimate (known as the MLE). The Court has 95 % confidence that the rate of error in the population lies between LEL 0,9 % and UEL 3,4 % (the lower and upper error limits respectively). of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S 6.10.
2011 г. 
The most likely error rate estimated by the Court in 2011 is in line with the positive development in recent years.
2008 г. 
This is the result of improvements made by Member States in their management and control systems, the strict interruptions and suspensions policy applied by DG EMPL since 2008 and the positive impact of the simplification measures provided in the regulations for the current programming period.
1). 
Such errors account for 77 % of all quantifiable errors and make up approximately 73 % of the estimated error rate for this policy group (see example 6.1).
12.11.2012 г. BG 
EN C 344/156 Official Journal of the European Union T H E C O U R T ’ S O B S E R VA T I O N S (c) Ineligible staff costs: for a professional training course, the expenditure declared by the beneficiary included payments received by staff working on the project as termination of employment benefits.
BG 12.11.2012 г. 
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/157 T H E C O U R T ’ S O B S E R VA T I O N S T H E C O M M I S S I O N ’ S R E P L I E S Example 6.3 — Failures to observe procedural requirements (a) Absence of separate accounting: for a set of vocational training actions targeting young unemployed persons, the project accounting did not separately identify all expenditure related to the project, such as the staff salary costs.
2011 г. 
TheCourtassessedtheworkoftwoauditauthorities (AAs) in two Member States in 2011, as part of its exam­ ination of a total of seven AAs covering the ERDF, CF and ESF.
2009 г. 
For this reason the Commission is closely cooperating and coordinating with them, and has started reviewing their methodologies and audit results as early as 2009.
12.11.2012 г. BG 
EN C 344/158 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 6.20. TheAAofLatviaisratedaseffectiveincomplying with key regulatory requirements and in ensuring the regularity of transactions.
1). 
The Court is of the opinion that the Commission drew appropriate conclusions from its reviews of ACRs and that the Commission, based on its assessment, had adjusted the reported error rates where necessary (paragraph 5.51).
2011 г. 
Reliability of Commission management representations 6.24. TheCourtassessedthe2011AnnualActivityReport (AAR) and accompanying declaration of the Director-General for DG Employment, Social Affairs and Inclusion.
2011 г. 
In particular, with regard to the regularity of payments authorised during 2011, the Court: (a) assessed the reservations made in the AAR; (b) checked the consistency and accuracy of the Commission’s calculation of the residual error rate and the amounts of ‘payments at risk’.
2011 г. 
DGEMPLestimatesthattheoverallerrorrateforthe 2011 interim payments in the 2007-2013 programming period is in the range of 2 % to 2,5 %.
През 2011 г. 
The Annual Activity Report of DG EMPL contains a reservation relating to the payments made for the 2007-2013 programming period for an amount of 58,7 million euro covering 24 of 117 OPs and a reservation, without financial impact, for the 2000-2006 programming period. of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S 6.20.
2011 г. 
Therefore, the methodology applied in the 2011 AAR is stricter, in line with the Court’s recommendation.
2011 г. 
Based on its audit work, the Court concludes that the payments for the year ended 31 December 2011 for employment and social affairs were affected by material error.
2011 г. 
Therefore, no quantification of the follow up reservations for the 2000-2006 programming period was made in DG EMPL’s AAR since these had no impact on the final payments made in 2011.
2011 г. 
The Commission notes the low error rate in 2011 which confirms the positive development in recent years.
2008 г. 
This improvement has been achieved thanks to appropriate action taken by Member States, and an effective interruptions and suspensions policy applied by DG EMPL since 2008 coupled with a successful implementation of simplification measures.
12.11.2012 г. BG 
The Commission will continue to review the work of the remaining audit authorities and to monitor the situation for programmes for which an Article 73 letter was granted. _____________ (3) http://eca.europa.eu
2009 г. 2008 г. 
Annex 6.2 shows the results of the Court’s review of progress in addressing recommendations made in previous annual reports (2008 and 2009) for the cohesion area.
BG 12.11.2012 г. 2011 г. 
Following this review and the findings and conclusions for 2011, the Court recommends that the Commission: — Recommendation 1: strictly requires compliance with the eligibility requirements for ESF funding and, on the basis of its experience gained during the 2007-2013 programming period, carries out an assessment of the use of national eligibility rules in view of identifying possible areas for further simplification and to eliminate potential sources of errors for the period after 2013; — Recommendation 2: reminds Member States of their responsibility to provide for procedures which ensure the correctness and regularity of expenditure declared and addresses the weaknesses in ‘first level checks’ by managing authorities and intermediate bodies through further guidance and training measures; — Recommendation 3: encourages national authorities to rigorously apply the corrective mechanisms prior to certifi­ cation of the expenditure to the Commission (2008).
Вж. 
See joint reply to paragraphs 1.12 and 1.13.
През 2010 г. Комисията е поела ангажимент да продължи да наблюдава съответствието с правилата за допустимост в рамките на своята редовна одиторска дейност и просле­ дяването на всички одити, извършвани от ЕС и от нацио­ налните органи. 
The Commission has committed in 2010 to continue to monitor compliance with eligibility rules through its regular audit activity and the follow-up of all EU and national audits.
При нужда Комисията ще продължи да прилага коригиращи мерки. 
When necessary the Commission will continue to take corrective measures.