natgillin/translations-raw huggingface dataset:
In November 2012, the Commission published its second report to the European Parliament and the Council on the evaluation of the UnionŐs finances based on the results achieved (the evaluation report)1. 
Novembris 2012 esitas komisjon Euroopa Parlamendile ja nukogule liidu rahanduse teise hindamisaruande, mis phineb saavutatud tulemustel (hindamisaruanne)1.
The present document constitutes the CourtŐs response, designed to be available in time for the 2011 discharge procedure. 
Kesolev dokument sisaldab kontrollikoja vastust, mis pidi olema kttesaadav 2011. aasta eelarvele heakskiidu andmise menetluse ajaks.
This response is based on a limited review and not on an audit of the information contained in the report. 
Vastus tugineb piiratud lbivaatamisel, mitte aruandes sisalduva teabe auditil.
Main message 2. 
Peamised snumid 2.
The Court finds the broader scope, compared to the first evaluation report, an improvement. 
Kontrollikoda leiab, et aruande laiem ulatus on esimese hindamisaruandega vrreldes edasiminek.
The report gives some indication as to the effectiveness and efficiency of the programmes, but it is not conclusive concerning the expected final results or impacts. 
Aruandes antakse osaline levaade ka programmide mjususest ja thususest, kuid selle alusel ei saa teha jreldusi oodatud lpptulemuste vi -mjude kohta.
As a consequence, the evaluation report does not yet provide sufficient, relevant and reliable evidence on what the EUŐs policies have achieved and is therefore not suitable for its intended use in the discharge procedure. 
Sellest tulenevalt ei anna hindamisaruanne veel piisavat, asjakohast ja usaldusvrset tendusmaterjali selle kohta, mida ELi poliitikad on saavutanud, ning seega ei sobi see kavandatud kasutamiseks eelarvele heakskiidu andmise menetluses.
The Court considers that a reliable system for collecting performance data needs to be established in order to identify and report on results and impacts, as they become available. The building blocks for this system need to be put in place during the preparations of the new programming period. 
Kontrollikoda on seisukohal, et tuleb luua usaldusvrne tulemuslikkust ksitlevate andmete kogumise ssteem, mille abil oleks vimalik fikseerida tulemused ja mjud ning nende kohta aru anda, kui andmed on saadaval.
Background 4. 
Taust 4.
The requirement to produce an evaluation report derives from the Treaty2; the report should be part of the evidence on which the Parliament gives a discharge each year to the Commission in respect of the implementation of the budget. 
Aluslepingus nutakse, et komisjon esitab hindamisaruande, mis on osa tendusmaterjalist, mille alusel parlament annab igal aastal heakskiidu komisjoni tegevusele eelarve titmisel2.
The CommissionŐs first evaluation report was published in February 20123 and was mainly a summary of existing evaluation reports in two policy areas. 
Komisjoni esimene hindamisaruanne avaldati veebruaris 20123 ning see sisaldas peamiselt kokkuvtet kahe poliitikavaldkonna olemasolevatest hindamisaruannetest.
In that report, the Commission raised the question of the function and timing of the 1 2 3 COM(2012) 675 Final. 
Aruandes tstatas komisjon ăksimuse aruande 1 2 3 KOM(2012) 675 lplik.
TFEU, Articles 318 and 319. 
Euroopa Liidu toimimise lepingu artiklid 318 ja 319.
COM(2012) 40 Final. 
KOM(2012) 40 lplik.
report [...] particularly given the varying timing and length of periods covered by the evaluation work carried out compared with the more specific annual focus of the budget discharge process.Ő The Commission also stated that it was Ôexamining further how to develop the content of this report.Ő 6. 
toimimisest ja ajastamisest ..., arvestades eelkige, et erinevalt konkreetselt hele aastale keskenduvast heakskiitmisprotsessist hlmab hindamine erineva ajastuse ja pikkusega ajavahemikke.Ó Komisjon teatas ka, et ăuurib tiendavalt, kuidas parandada aruande sisu.Ó 6.
The Parliament, in its May 2012 decision on the 2010 discharge, concluded that Ôthe coverage and contents of the first Evaluation report do not live up to what could be expected of an evaluation report required by the TFEUŐ, and invited the Commission Ôto further develop the content of the Evaluation report [...] and, in particular, to identify the added value of this Evaluation report compared to ŇnormalÓ evaluationsŐ [...].4 7. 
2012. aasta mais esitatud 2010. aasta eelarve titmisele heakskiidu andmise otsuses oli parlament seisukohal, et ăesimese hindamisaruande ulatus ja sisu ei vasta priselt ELi toimimise lepingus stestatud hindamisaruandeleÓ ja palus komisjonil ăhindamisaruande sisu tiustada... ja mrata eelkige kindlaks lisavrtus, mida see hindamisaruanne annab vrreldes tavapraste hindamisaruannetegaÓ.4 7.
In June 2012, the Court issued its own opinion on the first evaluation report5, concluding that it was vague, short on substance and adding little value. 
Juunis 2012 esitas kontrollikoda oma arvamuse esimese hindamisaruande kohta5, milles jreldas, et aruanne oli ebamrane, ei olnud sisukas ning seetttu andis vhe lisavrtust.
It considered that the Commission should actively consult the Parliament and Council with a view to clarifying what the Treaty was asking of it. 
Kontrollikoda oli seisukohal, et komisjon peaks aktiivselt konsulteerima parlamendi ja nukoguga, et selgitada, mida aruandelt aluslepingus nutakse.
If the evaluation report was to make an effective contribution to increasing its accountability to the discharge authority, the Commission needed to consider its purpose, content, scope and timing. 
Selleks, et hindamisaruanne anda olulise panuse komisjoni vastutuse suurendamiseks eelarve titmisele heakskiitu andva asutuse ees, peab komisjon kaaluma hindamisaruande eesmrki, sisu, ulatust ja ajastust.
The second evaluation report 8. 
Teine hindamisaruanne 8.
The second evaluation report provides an overview of the various evaluations completed in 20116, covering all budget headings with operational expenditure and grouped by the main policy areas in the 2007-2013 multi-annual financial framework. 
Teises hindamisaruandes esitatakse levaade mitmetest 2011. aastal lpule viidud hindamistest6, mis hlmavad kiki eelarverubriike ja tegevuskulusid ning mis on rhmitatud 2007Đ2013 mitmeaastase finantsraamistiku peamiste poliitikavaldkondade jrgi.
However, it mainly draws on interim evaluations which have a strong operational focus, and is not conclusive concerning the expected final results or impacts. 
Samas kasutatakse aruandes peamiselt vahehindamiste tulemusi, mis keskenduvad eelkige tegevusele, ning ei anna seega lplikku levaadet oodatud finantstulemustest ja mjust.
The Court considers, as also recognised by the Commission, that suitable (i.e. ÔSMARTŐ7) objectives, indicators and milestones should be established across all 4 5 6 7 European Parliament decision of 10 May 2012 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2010, P7_TA (2012) 0153, paragraphs 99 and 100. 
Kontrollikoda on seisukohal, et kikide tegevuste likes tuleks panna paika asjakohased (st SMART7) eesmrgid, nitajad ja vahe-eesmrgid8. Seda 4 5 6 7 Euroopa Parlamendi 10. mai 2012. aasta otsus Euroopa Liidu 2010. aasta ldeelarve titmisele heakskiidu andmise kohta, P7_TA (2012) 0153, punktid 99 ja 100.
Opinion No 4/2012 (OJ C 179,20.6.2012, p. 1). 118 evaluations in total, plus 39 evaluation-related studies. 
Arvamus nr 4/2012 (ELT C 179, 20.6.2012, lk 1) Kokku118 hinnangut, lisaks 39 hinnangutega seotud uuringut.
Specific, Measurable, Achievable, Relevant and Timed. 
Konkreetne, mdetav, saavutatav, realistlik ja thtajaline.
This is an essential requirement in order to track performance throughout the lifetime of programmes and assess whether the defined objectives and impacts are likely to be achieved. 
Nue on oluline, et jlgida tulemuslikkust terve programmi kestuse vltel ning hinnata, kas mratletud eesmrkide ja mju saavutamine tenoline.
The legislator has an important role in ensuring that clear policy objectives are in place. 
Seadusandjal on oluline roll selle tagamisel, et mratletud oleksid selged poliitikaeesmrgid.
The Court has also previously recommended9 that a clearer definition of ŇEU added valueÓ would provide guidance to the EUŐs political authorities when choosing expenditure priorities; a clear definition would thus assist in setting appropriate objectives, performance indicators and milestones. 
Kontrollikoda on juba varem soovitanud9 mratleda selgemalt ELi lisavrtus, et ELi poliitilised otsustajad saaksid kasutada seda suunisena kuluprioriteetide otsustamisel. Selgest mratlusest oleks abi asjakohaste eesmrkide, tulemusnitajate ja vahe-eesmrkide seadmisel.
The Commission identifies a number of issues which need to be taken into account in the design of future reports and notes that the conceptual work for creating a reporting framework has started. 
Komisjon leidis mitmeid ksimusi, mida tuleb edaspidi aruannete lesehituses arvesse vtta, ning mrgib, et algust on tehtud aruandlusraamistiku kontseptsiooni vljattamisega.
The Court recognises that it will take time for the Commission to develop a suitably robust performance management and reporting system. 
Kontrollikoda mistab, et komisjonil vtab asjakohase ja tkindla tulemusjuhtimise ja aruandlusssteemi vljattamine aega.
However, it is important that the Commission puts in place the building blocks for a strong system, which can provide robust performance data, before the programmes in the next multi-annual financial framework commence. 
Oluline on aga, et komisjon paneks enne jrgmise mitmeaastase finantsraamistiku programmide algust aluse kindlale ssteemile, mis vimaldaks koguda usaldusvrseid andmeid tulemuslikkuse kohta.
The Court recommends that the Commission, as soon as possible, engages with the discharge authority and presents a plan/overview of the intended performance management and reporting system. This should include the steps required to achieve better and timely performance data from all DGs throughout the lifetime of programmes, how this data will feed into the performance part of the Annual Activity Reports and the link between the Annual Activity Reports, the Synthesis Report and the evaluation report. 
Kontrollikoda soovitab komisjonil vimalikult kiiresti esitada eelarve titmisele heakskiitu andvale institutsioonile plaan/levaade kavandatud tulemusjuhtimise ja aruandlusssteemist. See peaks sisaldama vajalikke samme paremate ja igeaegsemate andmete saamiseks tulemuslikkuse kohta kikidelt peadirektoraatidelt programmide kogu kestuse jooksul, ngemust sellest, kuidas neile andmetele tuginedes koostatakse aasta tegevusaruande tulemuslikkuse osa ning kuidas on omavahel seotud aasta tegevusaruanne, koondaruanne ja hindamisaruanne.
A consistent and robust performance management and reporting system should allow the evaluation report to add value by providing a horizontal analysis of performance throughout the budget, including lessons learned and corrective measures required. 
Jrjepidev ja tkindel tulemusjuhtimise ja aruandlusssteem peaks vimaldama hindamisaruandel luua lisavrtust tulemuslikkuse horisontaalse analsi (sh ka saadud kogemused ja vajalikud parandusmeetmed) abil kogu eelarve osas.
As the Court pointed out in its opinion, however, there are many other potential sources of information available to the Commission in forming a rounded view of performance. 
Nagu kontrollikoda oma arvamuses mrkis, on komisjonile siiski kttesaadavad ka mitmed muud infoallikad, mille abil saab tervikliku levaate tulemuslikkusest.
These include the CourtŐs own special reports, the DGsŐ annual activity reports and the results of internal audit assessments. 
Siia kuuluvad kontrollikoja eriaruanded, peadirektoraatide aasta tegevusaruanded ning siseauditite tulemused.
It may take some time until the Commission is in a position to produce a comprehensive evaluation report, based on robust performance data generated from a consistent performance management and reporting system. 
Vib kuluda veidi aega, enne kui komisjon on suuteline esitama tervikliku hindamisaruande, mis phineb jrjepideva ja tkindla tulemusjuhtimise ja aruandlusssteemi abil toodetud phjalikel andmetel tulemuslikkuse kohta.
It might, 8 9 Including programmes with no or little operational expenditure. 
Seega viks olla komisjonil kasulik arutada eelarve titmisele heakskiitu andva institutsiooniga, millist teavet viimane seni hindamiste abil saada sooviks 8 9 Sh ka programmid, mille tegevuskulud olid vikesed vi puudusid ldse.
Opinion No 1/2010, paragraph 18. 
Arvamus nr 1/2010, punkt 18
Final remarks 14. 
Lppmrkused 14.
The Commission presented its evaluation report in November 2012. 
Komisjon esitas oma hindamisaruande novembris 2012.
The Court will hereafter consider where and how the information given in the evaluation report can be incorporated into the CourtŐs audit work. 
Kontrollikoda kaalub edaspidi, kus ja kuidas on vimalik hindamisaruandes esitatud teavet kontrollikoja tehtavas auditits ra kasutada.
TABLE OF CONTENTS Introduction Accounts Presentation of accounts for consolidation Inventory Treasury Doubtful debtors Carry-overs Staff issues Procurement Payments Internal Control Standards Recommendations Annex European Schools’ replies Paragraph 1 - 5 6 - 10 11-12 13-16 17-18 19 20 21-22 23-26 27-28 29 30 2 
2 SISUKORD Sissejuhatus Raamatupidamise aastaaruanne Raamatupidamise aastaaruande konsolideerimiseks esitamine 11 - 12 Inventar Rahalised varad Ebakindlad võlgnikud Ülekanded Personaliküsimused Hanked Maksed Sisekontrollistandardid Soovitused Lisa Euroopa koolide vastused 1 - 5 6 - 10 13 - 16 17 - 18 19 20 21 - 22 23 - 26 27 - 28 29 30 Punktid
1 See Tables 1a) and b) and 2 (in Annex) which summarise for information purposes the data contained in the Schools’ consolidated accounts drawn up by the Central Office. 
Vt tabelid 1 a) ja b) ning 2 (Lisas), milles esitatakse teavitaval eesmärgil kokkuvõte büroo poolt koostatud koolide konsolideeritud raamatupidamise aastaaruandes esitatud andmetest.
3 Introduction 1. 
3 Sissejuhatus 1.
The Schools' consolidated annual accounts for the financial year ended 31 December 20081 were drawn up by the Office of the Secretary-General of the European Schools (hereinafter "the Central Office") and forwarded to the Court of Auditors in accordance with Articles 90 to 92 of the Financial Regulation of the Schools. 
Koolide konsolideeritud raamatupidamise aastaaruanne 31. detsembril 2008 lõppenud eelarveaasta kohta1 koostati Euroopa koolide peasekretäri büroo (edaspidi büroo) poolt ja edastati kontrollikojale kooskõlas koolide finantsmääruse artiklitega 90–92.
The appropriations available in the 2008 budget amounted to 258 million euro2 (242 million euro in 2007). 
2008. aasta eelarve kasutatavad assigneeringud ulatusid 258 miljoni euroni2 (242 miljonit eurot 2007. aastal).
Revenue received was 254 million euro whilst committed expenditure was 250 million euro. 
Laekunud tulud olid 254 miljonit eurot, millest oli kulukohustustega seotud 250 miljonit eurot.
Within the framework of its cyclical audit of the Schools, the Court audited the accounts for the financial year 2008 of the Karlsruhe and Mol Schools and of the Central Office and reviewed the consolidated accounts. 
Koolide korrapärase auditi raames kontrollis kontrollikoda Karlsruhe ja Moli koolide ning büroo 2008. eelarveaasta raamatupidamise aastaaruandeid.
In this context, procedures for inventory, procurements, recruitments, payments and application of Internal Control Standards were also examined. 
Selles kontekstis kontrolliti ka inventariseerimis-, hanke-ja värbamismenetlusi ning makseid ja sisekontrollistandardite rakendamist.
The Court transmitted its comments to the Secretary-General and to the Heads of the Schools on 15 July 2009, and the Secretary-General replied on 20 October 2009 (Article 93). 
Kontrollikoda edastas oma tähelepanekud peasekretärile ja koolide direktoritele 15. juulil 2009 ning peasekretär vastas neile 20 oktoobril 2009 (artikkel 93).
The Court transmits this report to the authorities responsible for giving discharge, including the Board of Governors (Article 94). 
Kontrollikoda edastas käeoleva aruande eelarve täitmisele heakskiitu andvatele asutustele, sh kuratooriumile (artikkel 94).
See Annex , Table 1a), footnote 3. 
Vt Lisa, tabel 1a, joonealune märkus 3.
See Annex, Table 1b). 
Vt Lisa, tabel 1b.
In the financial statements of the Schools, as well as in the consolidated accounts, the accrual-based accounting principle is not satisfactorily applied. 
Tekkepõhise arvestuse põhimõtte rakendamine koolide finantsaruannetes ning ka konsolideeritud raamatupidamise aastaaruandes ei ole rahuldav.
For instance, carry-overs of budget appropriations are treated as a liability at the year end and no analysis has been done to identify the part of this carry-overs which has an impact on the financial statements. 
Näiteks eelarveassigneeringute ülekandeid käsitletakse aasta lõpus võlgnevusena ja ei ole tehtud analüüsi ülekannete selle osa tuvastamiseks, millel on mõju finantsaruannetele.
The estimated surplus of a year is included as forecasted revenue in the budget of the following year. 
Aasta hinnanguline eelarveülejääk on kajastatud järgmise aasta eelarves prognoositud tuluna.
This has an effect on the calculation of the Commission contribution for that year. 
See mõjutab komisjoni toetuse arvutamist nimetatud aastal.
In the year thereafter, the difference between the estimated surplus and the real outturn is included, which has again an effect on the calculation of the Commission contribution. 
Aasta hiljem on hinnangulise ülejäägi ja eelarve tegeliku täitmise vaheline erinevus sisse arvatud, mis jällegi mõjutab komisjoni toetuse arvutamist.
Thus, the Commission contribution absorbs continuously the amounts of the lower than estimated expenditure and/or higher than expected other revenue. 
Seega absorbeerib komisjoni toetus pidevalt hinnangulistest kulutustest väiksemad ja/või eeldatud muudest tuludest suuremad summad.
The real payments of Commission contributions in the course of the year already anticipate these differences. 
Komisjoni toetustega seonduvate tegelike maksete puhul on need erinevused juba arvesse võetud.
The surplus carried forward for the purpose of the calculation of the next Commission contribution should be presented separately from the revenue of the year4. 
Komisjoni järgmise toetuse arvutamiseks ülekantud ülejääki tuleks kajastada aasta tuludest eraldi4.
5 that was the case, the result would more transparently be presented as a deficit of 4,11 million euro for 2008 rather than 3,56 million euro positive. 
Sellisel juhul kajastataks tulemit läbipaistvamalt pigem 2008. aasta 4,11 miljoni suuruse defitsiidina kui plusspoolel oleva 3,56 miljoni suuruse summana.
The negative result would then be covered by last year’s surplus. 
Sel juhul kataks eelmise aasta ülejääk negatiivse tulemi.
Based on the Court’s review, because of the unsatisfactorily application of the accrual-based accounting principle (see paragraph 7) and the pervasive effect on the financial statements of the matter discussed in paragraphs 8-9, the consolidated accounts are not presented fairly, in all material respects, in accordance with the relevant accounting standards. 
Kontrollikoja auditi põhjal ei anna konsolideeritud raamatupidamise aastaaruanne kõikides olulistes aspektides tõepärast pilti kooskõlas asjakohaste raamatupidamisstandarditega seoses ebarahuldava tekkepõhise 3 4 arvestuse põhimõtte rakendamisega (vt punkt 7) ja punktides 8–9 käsitletud asjaolu ulatusliku mõjuga finantsaruannetele.
Presentation of accounts for consolidation 11. 
Raamatupidamise aastaaruande konsolideerimiseks esitamine 11.
According to Article 87 of the Schools’ Financial Regulation “each School, after discussion and approval by its Administrative Board, shall, not later than 1 April, transmit to the Office of the Secretary-General the information required for drawing up the revenue and expenditure account and the balance sheet”. 
Vastavalt koolide finantsmääruse artiklile 87 “peab iga kool pärast haldusnõukoguga arutelu ja selle heakskiitu esitama hiljemalt 1. aprilliks büroole teabe, mis on vajalik tulemiaruande ning bilansi koostamiseks”.
However, this deadline was not respected by the majority of Schools5. 
Enamus koole nimetatud tähtaega ei järginud 5 .
Following the recommendation made by the Court’s auditors during the opening meeting of the 2008 work, the Schools applied for the year 2008, for the first time, the principle of comparability of information in presenting the accounts showing the amounts referring to the current year 2008 and the previous year 2007. 
Järgides kontrollikoja 2008. aasta töö avakoosolekul antud soovitusi kasutasid koolid 2008. aasta suhtes esimest korda teabe võrreldavuse põhimõtet, esitades raamatupidamise aastaaruande, milles näidati jooksva 2008. aasta ja eelmise 2007. aasta summasid.
6 Inventory6 13. 
Inventar6 13.
In the course of the audit of two Schools and the Central Office, the Court found the problems related to the accounting and the reporting of the inventory, which were also raised over the past years. 
Kahe kooli ja büroo auditeerimise käigus tuvastas kontrollikoda nagu eelnevatel aastatelgi probleeme seoses inventari arvelevõtmise ja aruandlusega.
However, these problems have not been resolved7: - tools not adapted to run inventory; - no physical checks; - no reconciliation between inventory and accounting systems. 
Neid probleeme ei ole endiselt lahendatud7: - - - 5 6 rakendusi ei ole inventarinimestiku pidamiseks kohandatud; ei ole tehtud füüsilisi kontrolle; inventarinimestikud ei vasta raamatupidamissüsteemidele.
14. 
6 14.
Items of which the individual value is under 600 euro (notably ICT8 items) but identified as assets by nature are not recorded in the inventory. 
Esemed, mille väärtus on alla 600 euro (eelkõige IKT8 artiklid), kuid mis oma iseloomult on kajastatud varadena, ei ole inventarinimestikku kantud.
This tool is not adapted to keep the inventory in a satisfactory and efficient way as defined in the Memorandum approved by the Secretary-General of the European Schools9 ,namely in terms of identification (inventory number), rate of depreciation, supplier and location in the School. 
Nimetatud rakendus ei ole kohandatud rahuldavaks ja tõhusaks inventarinimestiku pidamiseks, nagu on määratletud Euroopa koolide peasekretäri heakskiidetud memorandumis9, seda seoses märgistamise (inventarinumber), amortisatsioonimäära, tarnija ja asukohaga koolis.
Moreover, a physical inspection and other analytical tests have confirmed that the inventory system does not ensure the exhaustivity of all the assets registered in the balance sheet. 
Lisaks on füüsiline kontroll ja muud analüütilised testid kinnitanud, et inventariseerimissüsteem ei taga kõikide varade kajastamist bilansis.
The identification of an asset by its nature is not always accurate. 
Vara identifitseerimine tema kasutusala järgi ei ole alati täpne.
7 the rate of depreciation can be different from one asset to another. 
Vale identifitseerimine mõjutab kajastamist raamatupidamise aastaaruandes, kuna amortisatsioonimäär võib erineva vara puhul olla erinev.
Furthermore, the School of Mol has not yet applied the minimum item value of 600 euro which entered into force for all the Schools on 1 January 2007. 
Lisaks ei ole Moli kool veel rakendanud vähemalt 600 euro suuruse maksumusega artiklite inventariseerimise põhimõtet, mis jõustus kõikide koolide suhtes 1. jaanuaril 2007.
Treasury 17. 
Rahalised vahendid 17.
Bank accounts opened in the name of the Karlsruhe and Mol Schools are not shown in the balance sheet as at 31.12.2008. 
31. detsembri 2008. aasta seisuga ei ole Karlsruhe ja Moli koolide nimel avatud pangakontod bilansis kajastatud.
However, these two Schools have not included these accounts in the balance sheet as required by Article 5 of the Schools’ Financial Regulation (FR) and Article 1 of the Implementing Rules (IR). 
Hoolimata koolide finantsmääruse artiklis 5 ja selle rakenduseeskirjade artiklis 1nõutust ei ole nimetatud kaks kooli neid kontosid bilansis siiski kajastanud.
18. 
7 18.