natgillin/translations-raw huggingface dataset:
Consequently, in order to ensure continuity of operations, the SESAR Joint Undertaking has to plan its budget in such a way to have enough cash and payment appropriations to be able to cover payments during at least the first half of the following year. 
Seetttu peab hisettevte SESAR tegevuse jrjepidevuse tagamiseks kavandama oma eelarvet nii, et vhemalt jrgmise aasta esimeses pooles oleks maksete tegemiseks piisavalt rahalisi vahendeid ja maksete assigneeringuid.
Over the last two years, the SESAR Joint Undertaking has been operating under several financial regulatory systems because it had to implement simultaneously projects under FP7, TEN-T, Horizon 2020, Connecting Europe Facility (CEF) and delegation agreements for assigned revenue. 
Viimasel kahel aastal on hisettevte SESAR tegutsenud mitme finantsreguleerimisssteemi alusel, sest pidi samaaegselt rakendama projekte vastavalt seitsmendale raamprogrammile, programmidele TEN-T, ăHorisont 2020Ň, Euroopa hendamise rahastule ja sihtotstarbelise tulu delegeerimislepingutele.
The 2018 recruitment plan foresees the recruitment of two additional financial officers to reinforce the Finance and Budget Team. 
2018.aasta vrbamiskavas on ette nhtud kahe tiendava rahandusametniku vrbamine rahandus-ja eelarverhma tugevdamiseks.
The higher error rate for Horizon 2020 grant payments in 2017 resulted from the fact that the SESAR Joint Undertaking had executed only a few Horizon 2020 grant payments when the Commission’s Common Audit Support (CAS) established its audit plan. 
Programmi ăHorisont 2020Ň toetuste maksmise suurema veamra 2017. aastal phjustas asjaolu, et hisettevte SESAR oli teinud ainult mned toetusmaksed programmi ăHorisont2020Ň raames, kui komisjoni hine audititalitus auditikava kehtestas.
These payments were predominantly related to Exploratory Research projects, involving as main beneficiaries research centres and universities which are, generally speaking, not as familiar with financial reporting as other larger industrial beneficiaries. 
Need maksed olid peamiselt seotud pilootuuringute projektidega, mille peamised toetusesaajad olid teaduskeskused ja likoolid, kes suuremate tstuse toetusesaajatega vrreldes ei tunne finantsaruandlust nii hsti.
In addition, the error rate was largely affected by a significant error stemming from one single university beneficiary. 
Lisaks mjutas veamra suuresti ksnes he toetusesaaja likooli tehtud oluline viga.
To mitigate this risk in future, the SESAR Joint Undertaking will set up, in cooperation with the Commission, an information day on financial reporting, which addresses in particular research centres, universities, and SMEs. 
Et vhendada seda riski tulevikus, korraldab hisettevtte SESAR koosts komisjoniga finantsaruandluse infopeva, mis suunatakse eelkige teaduskeskustele, likoolidele ja VKEdele.
The SESAR Joint Undertaking will update its internal guidelines regarding the elaboration of call documentation (which are part of the “SESAR Joint Undertaking Quality Management System”) in order to include the weighted average method as a possible option to evaluate financial offers, notably when this method allows to better reflect the different price components of financial offers. 
28. hisettevte SESAR ajakohastab oma hankedokumentide koostamise sisesuuniseid (mis on osa hisettevtte SESAR kvaliteedijuhtimise ssteemist), et vtta he vimalusena finantspakkumiste hindamisel kasutusele kaalutud keskmise meetod, eriti, kui see vimaldab paremini kajastada finantspakkumiste eri hinnakomponente.
SESAR JU - EN 
SESAR JU Đ ET
Report on the annual accounts of the Shift-2-Rail Joint Undertaking for the financial year 2017 Together with the Joint Undertaking’s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu 
Aruanne hisettevtte Shift2Rail eelarveaasta 2017 raamatupidamise aastaaruande kohta Koos hisettevtte vastusega 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
CONTENTS Introduction Establishment of the Shift2Rail Joint Undertaking Governance Objectives Resources The Commission’s evaluation Opinion Opinion on the reliability of the accounts Opinion on the legality and regularity of revenue underlying the accounts Opinion on the legality and regularity of payments underlying the accounts Responsibilities of management and those in charge of governance Auditor's responsibilities for the audit of the accounts and underlying transactions Budgetary and financial management Implementation of the 2017 budget Multiannual budget implementation under Horizon 2020 Internal controls Internal control framework Procurement procedures Other issues Leverage of contributions from industry members Information on the Commission’s evaluations Annex - Follow-up of previous years’ comments Paragraph 1 - 1 3 7 9 - 13 - 17 - 20 - 26 - 26 - 28 - 33 - 33 - 39 - 12 - 2 - 6 - 8 11 12 25 14 15 16 19 25 32 27 32 37 36 37 38 38 40 2 CH4101365EN04-18PP-CH120-18APCFIN-RAS-2017_S2R-OR.docx 2.10.2018 
SISUKORD Punkt Sissejuhatus 1Đ12 Shift2Rail hisettevtte asutamine 1Đ2 Juhtimine 3Đ6 Eesmrgid 7Đ8 Ressursid 9Đ11 Komisjoni hindamine 12 Arvamus 13Đ25 Arvamus raamatupidamise aastaaruande usaldusvrsuse kohta Arvamus raamatupidamise aastaaruande aluseks olevate tulude seaduslikkuse ja korrektsuse kohta Arvamus raamatupidamise aastaaruande aluseks olevate maksete seaduslikkuse ja korrektsuse kohta 14 15 16 Juhtkonna ja organisatsiooni jrelevalve eest vastutavate isikute kohustused Audiitori kohustused raamatupidamise aastaaruande ja selle aluseks olevate tehingute auditeerimisel Eelarve haldamine ja finantsjuhtimine 2017. aasta eelarve titmine Mitmeaastane eelarve titmine programmi ăHorisont 2020Ň raames Sisekontrollimehhanismid Sisekontrolliraamistik Hankemenetlused Muud teemad Tstusharu esindavate liikmete osaluse vimendamine Teave komisjoni hindamiste kohta 17Đ19 20Đ25 26Đ32 26Đ27 28Đ32 33Đ37 33Đ36 37 38 38 39Đ40 2 CH4101365ET04-18PP-CH120-18APCFIN-RAS-2017_S2R-TR.docx 2.10.2018 Lisa.
INTRODUCTION Establishment of the Shift2Rail Joint Undertaking 1. 
SISSEJUHATUS Shift2Rail hisettevtte asutamine 1.
The Shift2Rail (S2R) Joint Undertaking, located in Brussels, was set up in June 20141 for a period of ten years and started working autonomously on 24 May 2016. The Joint Undertaking began autonomous operations in 2016 and this year’s accounts are the second set of S2R financial statements audited by the ECA. 
Brsselis asuv hisettevte Shift2Rail (edaspidi ăhisettevteÓ vi ăhisettevte S2RÓ asutati mais 20141 kmneaastaseks perioodiks ning see alustas iseseisvalt td 24. mail 2016. hisettevte alustas iseseisvat td aastal 2016 ning hisettevtte S2R selle aasta raamatupidamise aastaaruanne oli teine, mida kontrollikoda auditeeris.
2. The S2R Joint Undertaking is a public-private partnership in the rail sector. The founding members are the European Union (EU), represented by the Commission and rail industry partners (key stakeholders, including rail equipment manufacturers, railway companies, infrastructure managers and research centres). 
2. hisettevte S2R on raudteesektori avaliku ja erasektori partnerlus. hisettevtte asutajaliikmed on Euroopa Liit (EL), mida esindab komisjon, ja tstusharu (raudteesektorit) esindavad partnerid (peamised sidusrhmad, sh raudteeseadmete tootjad, raudtee-ettevtjad, taristuettevtjad ja teaduskeskused).
Other entities may participate in the Joint Undertaking as associated members. 
Muud ksused vivad hisettevttes osaleda assotsieerunud liikmetena.
The Governing Board is composed of twenty-two members, with two representatives from the Commission and one representative from each industry member. 
Juhatus koosneb 22 liikmest, kellest kaks on komisjoni esindajad, lisaks on juhatuses oma esindaja igal tstusharu esindavast partnerist liikmel.
It is responsible for the strategic orientation and operations of the Joint Undertaking and supervises the implementation of its activities. 
Juhatus vastutab hisettevtte strateegilise suuna ja tegevuse eest ning teeb tegevuse elluviimise le jrelevalvet.
The Scientific Committee provides advice on the scientific and technological priorities to be addressed in the Joint Undertaking’s annual work programmes. The States Representatives Group represents EU Member States and countries associated with the Horizon 2020 Council Regulation (EU) No 642/2014 of 16 June 2014 establishing the Shift2Rail Joint Undertaking (OJ L 177, 17.6.2014, p. 
Riikide esindajate rhm vib esitada arvamusi hisettevtte strateegiliste tegevussuundade ning hisettevtte tegevuste ja Nukogu 16. juuni 2014. aasta mrus (EL) nr 642/2014, millega luuakse hisettevte Shift2Rail (ELT L 177, 17.6.2014, lk 9).
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The Group may offer opinions on the strategic orientations of the Joint Undertaking and on the links between S2R activities and relevant national or regional research and innovation programmes. 
asjaomaste riiklike vi piirkondlike teadusuuringute ja innovatsiooniprogrammide vaheliste seoste kohta.
6. The Statutes of the S2R Joint Undertaking also stipulate: - a specific advisory role for the European Union Agency for Railways in contributing to the definition and implementation of S2R work plans, and ensuring that S2R activities lead to technical standards guaranteeing interoperability and safety; - the establishment of Innovation Programme Steering Committees, comprising representatives of the founding members and associated members, and of the S2R Programme Office, in charge of the technical input and implementation of each Innovation Programme; - the possibility of creating working groups of experts to assist the Joint Undertaking in carrying out its tasks. 
6. hisettevtte S2R phikirjas stestatakse ka - Euroopa Liidu Raudteeameti konkreetne nustav roll hisettevtte S2R tkavade koostamisel ja elluviimisel ning selle tagamisel, et hisettevtte tegevuse tulemusel oleks koostalitlusvime ja ohutus tehniliste standarditega tagatud; - innovatsiooniprogrammide juhtkomiteede loomine; juhtkomiteed koosnevad asutaja-ja assotsieerunud liikmete esindajatest ning hisettevtte programmit osakonnast, mis vastutab innovatsiooniprogrammide tehnilise sisendi ja elluviimise eest; - vimalus luua ekspertide trhmasid, mis aitaksid hisettevttel oma lesandeid tita.
The S2R Joint Undertaking was created to provide a platform for the rail sector to work together to drive forward innovation to enhance the competitiveness of the railway system and to strengthen the rail transport system in Europe. 
Eesmrgid 7. hisettevte S2R eesmrk on pakkuda raudteesektoris innovatsioonialase koost platvormi, et suurendada raudteessteemide konkurentsivimet ja parandada Euroopa raudteetranspordissteemi.
A key initiative in achieving this goal is the creation of a Single European Railway Area (SERA)2. 
Peamine algatus selle eesmrgi saavutamiseks on htse Euroopa raudteepiirkonna2 loomine.
8. The Joint Undertaking seeks to develop, integrate, demonstrate and validate innovative technologies and solutions that uphold the strictest safety standards, with a view to achieving: - a 50 % reduction in the life-cycle cost of rail transport; - a 100 % increase in the capacity of the railway transport system; Further information on the Joint Undertaking’s activities is available on its website: http://shift2rail.org. 
8. hisettevtte lesanne on arendada, limida, tutvustada ja valideerida innovatiivseid tehnoloogiaid ja lahendusi, mis vastavad rangetele ohutusstandarditele, et saavutada jrgmist: - raudteetranspordissteemi kogu olelusringi kulude vhendamine 50% vrra; - raudteetranspordissteemi lbilaskevime 100%-line suurendamine; - raudteeteenuste usaldusvrsuse suurendamine ja tpsuse parandamine 50% vrra; Tiendav teave hisettevtte ja selle tegevuse kohta on kttesaadav selle veebisaidil http://shift2rail.org.
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- a 50 % increase in the reliability and punctuality of rail services; - the removal of the remaining technical obstacles to interoperability and efficiency; - a reduction in negative externalities linked to railway transport, in particular noise, vibrations, emissions and other environmental effects. 
- raudteesektori koostalitlusvimet ja thusust piiravate tehniliste takistuste krvaldamine; - raudteetranspordiga seotud negatiivsete vlistegurite, eesktt mra, vibratsiooni, heite ja muu keskkonnamju vhendamine.
The maximum EU contribution to the activities of the S2R Joint Undertaking is 450 million euro, to be financed from Horizon 2020. 
Ressursid 9. hisettevtte S2R tegevusse programmi ăHorisont 2020Ň kaudu antav maksimaalne ELi toetus on 450 miljonit eurot.
10. The administrative costs of the S2R joint Undertaking are limited to 27 million euro, to be covered by the member’s cash contributions, divided equally on an annual basis between the EU and the industry members6. 
10. hisettevtte S2R halduskulud ei tohi letada 27 miljonit eurot ning need tuleb katta liikmete rahalise toetusega, mis jagatakse igal aastal vrdselt liidu ning tstusharu esindavate liikmete vahel6.
In 2017, the final budget for the S2R Joint Undertaking was 44,1 million euro (2016: 52,3). 
11. hisettevtte S2R 2017. aasta lplik eelarve oli 44,1 miljonit eurot (2016. aastal 52,3).
At 31 December 2017, the Joint Undertaking employed 19 staff (2016: 17). 
31. detsembri 2017. aasta seisuga oli hisettevttel 19 ttajat (2016. aastal 17).
The lower Article 3(1) of Regulation (EU) No 642/2014. 
2017. aasta Mruse (EL) nr 642/2014 artikli 3 lige 1.
Article 4(1) of Regulation (EU) No 642/2014. 
Mruse (EL) nr 642/2014 artikli 4 lige 1.
As provided for in Article 4(2)(b) of Regulation (EU) No 642/2014, additional activities are outside the work plan and budget of the Joint Undertaking but contribute to the objectives of the S2R Master Plan. 
Vastavalt mruse (EL) nr 642/2014 artikli 4 like 2 punktile b on tiendavad tegevused vljaspool hisettevtte tkava ja eelarvet, kuid aitavad kaasa hisettevtte S2R ldkava eesmrkide saavutamisele.
In line with Article 4(4) of the same regulation, the costs of additional activities must be certified by an independent external auditor and are not subject to audit by the Joint Undertaking, the ECA or by any EU body. 
Sama mruse artikli 4 like 4 kohaselt peab tiendavate tegevuste kulud kinnitama sltumatu vlisaudiitor ning neid kulusid ei auditeeri hisettevte, kontrollikoda ega kski ELi asutus. hisettevtte S2R phikirja (mruse (EL) nr 642/2014 I lisa) artikli 16 lige 2.
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7 final budget for 2017 was a direct consequence of the confirmation of the European Commission to continue to administer the Lighthouse Projects7. 
7 madalam lplik eelarve oli otseselt tingitud asjaolust, et Euroopa Komisjon kinnitas, et jtkab majakaprojektide haldamist7.
The Commission’s evaluation 12. 
Komisjoni hindamine 12.
We have audited: (a) the accounts of the Joint Undertaking which comprise the financial statements8 and the reports on the implementation of the budget9 for the financial year ended 31 December 2017, and (b) the legality and regularity of the transactions underlying those accounts, as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU). 
Kontrollikoda auditeeris: a) hisettevtte raamatupidamise aastaaruannet, mis koosneb finantsaruannetest8 ja eelarve titmise aruannetest9 31. detsembril 2017 lppenud eelarveaasta kohta, b) raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkust ja korrektsust vastavalt Euroopa Liidu toimimise lepingu artiklis 287 stestatud nuetele.
In our opinion, the accounts of the Joint Undertaking for the year ended 31 December 2017 present fairly, in all material respects, the financial position of the Joint Undertaking at 31 December 2017, the results of its operations, its cash flows, and the changes in net assets for the Article 3(1) (b) of Regulation (EU) No 642/2014 foresees an additional EU contribution of 52 million euro to the S2R Joint Undertaking in case it takes over the management of the Horizon 2020 Transport Work Programme 2014-2015 (so-called Lighthouse projects). 
Kontrollikoja hinnangul annab hisettevtte raamatupidamise aastaaruanne 31. detsembril 2017 lppenud eelarveaasta kohta kikides olulistes aspektides iglase pildi hisettevtte finantsolukorrast 31. detsembri 2017. aasta seisuga, finantstulemustest, rahavoogudest ja netovara muutustest lppenud aastal vastavalt selle finantsmrusele ja komisjoni peaarvepidaja poolt vastu Mruse (EL) nr 642/2014 artikli 3 like 1 punktiga b nhakse ette ELi tiendav 52 miljoni euro suurune toetus hisettevttele S2R, kui ta vtab le programmi ăHorisont 2020Ó perioodi 2014Đ 2015 transpordi tprogrammi (nn majakaprojektid) haldamise.
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In our opinion, payments underlying the accounts for the year ended 31 December 2017 are legal and regular in all material respects. Responsibilities of management and those in charge of governance 17. 
Kontrollikoja hinnangul on 31. detsembril 2017 lppenud eelarveaasta raamatupidamise aastaaruande aluseks olevad maksed kigis olulistes aspektides seaduslikud ja korrektsed.
Our objectives are to obtain reasonable assurance about whether the accounts of the Joint Undertaking are free from material misstatement and the transactions underlying them are legal and 8 CH4101365EN04-18PP-CH120-18APCFIN-RAS-2017_S2R-OR.docx 2.10.2018 regular and, on the basis of our audit, to provide the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
Kontrollikoja eesmrk on saada piisav kindlus selle kohta, et hisettevtte raamatupidamise aastaaruanne ei sisalda olulisi vrkajastamisi ning selle aluseks olevad tehingud on seaduslikud ja korrektsed, ning esitada oma auditi phjal Euroopa Parlamendile ja nukogule vi muudele asjaomastele eelarve titmisele heakskiidu andmise eest vastutavatele institutsioonidele kinnitav avaldus, mis kinnitab raamatupidamise aastaaruande usaldusvrsust ning selle aluseks olevate tehingute seaduslikkust ja korrektsust.
In preparing this report and Opinion, we considered the audit work which the independent external auditor performed on the Joint Undertaking’s accounts as stipulated in Article 208(4) of the EU Financial Regulation10. 
Kesoleva aruande ja kinnitava avalduse koostamisel vttis kontrollikoda arvesse sltumatu vlisaudiitori audititd, mis hlmas hisettevtte raamatupidamise aastaaruande kontrollimist vastavalt ELi finantsmruse artikli 208 likes 410 stestatud nuetele.
The comments which follow do not call the ECA’s opinion into question. 
Jrgnevad kommentaarid ei sea kontrollikoja arvamust kahtluse alla.
The implementation rates for commitment and payment appropriations were 94 % and 79 % respectively. 
Kulukohustuste ja maksete assigneeringute kasutusmrad olid vastavalt 94% ja 79%.
Most of the payments made by the Joint Undertaking in 2017 were pre-financing payments for Horizon 2020 projects selected under the 2017 calls for proposals. 
2017. aastal oli enamik hisettevtte tehtud maksetest ettemaksed programmi ăHorisont 2020Ň projektidele, mis valiti 2017. aasta projektikonkursside tulemusel.
At the end of 2017, the Joint Undertaking had unused payment appropriations from previous years of around 7,6 million euro. 
2017. aasta lpus oli hisettevtte varasaemate aastate kasutamata maksete assigneeringute summa ligikaudu 7,6 miljonit eurot.
This situation shows weaknesses in the budget planning process, which, however, cannot be fully controlled by the Joint Undertaking. 
Selline olukord osutab puudustele eelarve planeerimises, mis see ei ole siiski tiel mral hisettevtte kontrolli all.
Multiannual budget implementation under Horizon 2020 28. Out of the maximum of 398 million euro of EU cash contribution to be allocated to the S2R Joint Undertaking over its lifespan, by the end of 2017, the EU had contributed in cash a total amount of 83,2 million euro. 
Mitmeaastane eelarve titmine programmi ăHorisont 2020Ň raames 28. hisettevttele S2R kogu tema tegevusajaks eraldatavast maksimaalselt 398 miljoni euro suurusest rahalisest toetusest oli EL 2017. aasta lpuks eraldanud kokku 83,2 miljonit eurot.
29. Out of the at least 350 million euro of contributions to be made by the industry members to the operational activities and administrative costs of the Joint Undertaking over its lifespan, by the end of 2017, the members had reported in-kind contributions of 34,9 million euro for operational activities, of which 3 million euro had been certified. 
29. hisettevtte tegutsemisaja tegevus-ja halduskulude katmiseks ette nhtud tstusharu esindavate liikmete vhemalt 350 miljoni euro suurusest osalusest oli 2017. aasta lpuks tegevuskulude katteks laekunud mitterahaline osalus summas 34,9 miljonit eurot, millest 3 miljonit eurot oli tendatud.
In addition, the Governing Board had validated cash contributions by the industry members to the Joint Undertaking’s administrative costs of 4,9 million euro. 
Lisaks oli hisettevtte juhatus heaks kiitnud tstusharu esindavate liikmete tehtud rahalise toetuse summas 4,9 miljonit eurot halduskulude katteks.
Out of the at least 120 million euro of industry members’ contributions to be made to additional activities outside the work programme of the Joint Undertaking, by the end of 2017 the members had already reported 130million euro (108 %), of which 86,3 million euro had been certified. 
Vljaspool hisettevtte tprogrammi tehtava tiendava tegevuse jaoks tstusharu esindavate liikmete poolt 120 miljoni euro ulatuses tehtavatest sissemaksetest olid liikmed 2017. aasta lpuks juba teatanud 130 miljonist eurost (108%), millest 86,3 miljonit eurot oli tendatud.
However, as we have no right to audit the members’ in-kind contributions to additional activities, we cannot provide an opinion on their nature, quality and quantity. 
Kuna kontrollikojal ei ole igust auditeerida tiendavasse tegevusse liikmete poolt tehtavaid mitterahalist osalust, ei saa ta esitada arvamust sellise panuse olemuse, kvaliteedi vi kvantiteedi kohta.
Consequently, by the end of 2017, the total contributions from industry members, amounted to 169,8 million euro (of which 76 % are contributions to additional activities), compared to the EU cash contribution of 83,2 million euro (see also paragraph 38). 
Sellest tulenevalt oli tstusharu esindavate liikmete osaluse kogusumma 2017. aasta lpu seisuga 169,8 miljonit eurot (millest 76% on toetus tiendavale tegevusele) ning ELi rahaline osalus 83,2 miljonit eurot (vt ka punkt 38).
32. Out of the maximum operational and administrative budget for the Joint Undertaking of 411,5 million euro11, by the end of 2017, the Joint Undertaking made commitments of 158,8 million euro and payments of 78,6 million euro. 
32. hisettevtte maksimaalsest tegevus-ja halduseelarvest summas 411,5 miljonit eurot11 oli hisettevte 2017. aasta lpuks vtnud kulukohustusi summas 158,8 miljonit eurot ja teinud makseid summas 78,6 miljonit eurot.
This shows that the Joint Undertaking has currently signed interdependent multiannual grant agreements and procurement contracts for the implementation of 39 % of the S2R research and innovation programme, in line with the Joint Undertaking’s multi-annual work programme. 
See nitab, et hisettevte on koosklas oma mitmeaastase tprogrammiga praeguseks slminud omavahel seotud mitmeaastased toetuslepingud ja riigihankelepingud, mis katavad 39% S2R teadus-ja innovatsiooniprogrammi mahust.