natgillin/translations-raw huggingface dataset:
Most of the FP7 cases were opened in 2012, so that the correction can only take place in 2013 or later. 
Većina slučajeva vezanih za FP7 otvorena je u 2012. godini, tako da se ispravke mogu provesti tek u 2013. godini ili kasnije.
For FP6, 1506 cases of extrapolated corrections out of a total of 7 101 cases still need to be implemented. 
U okviru programa FP6, još se uvijek mora provesti 1 506 od ukupno 7 101 slučajeva ekstrapoliranih ispravaka.
Of these, 1336 relate to audits closed in 2011 or earlier. 
Od te je brojke 1 336 slučajeva vezano uz revizije zaključene 2011. godine ili ranije.
The audits carried out by Commission audit staff are also subject to significant delays in completion. 
I revizije koje provodi revizijsko osoblje Komisije često bilježe znatna kašnjenja u izvedbi.
While such delays are often a result of factors beyond the Commission’s control, closer monitoring could help to reduce these delays. 
Iako do tih kašnjenja često dolazi zbog razloga izvan kontrole Komisije, pomnije praćenje moglo bi doprinijeti smanjenju kašnjenja.
The Commission’s ex post audit strategy for the research FPs is designed to provide assurance on a multiannual basis and contributes to reducing the residual error rate for the FPs. 
Komisijina strategija za ex post revizije okvirnih programa za istraživanje osmišljena je na način da pruži jamstva na višegodišnjoj razini te da doprinese smanjenju stope preostale pogreške za okvirne programe.
The strategy as such is a strong element of the Commis­ sion’s supervisory and control systems. 
Ta je strategija važan sastavni dio nadzornih i kontrolnih sustava Komisije.
However, due to its multiannual nature, the strategy does not lead to a reduction in the error rate within the financial year. 
Međutim, strategija zbog svoje višegodišnje prirode ne dovodi do smanjenja stope pogreške unutar financijske godine.
T H E C O M M I S S I O N ’ S R E P L I E S The Commission has put in place additional measures to reduce the delays in the completion of audits. 
O D G O V O R I K O M IS IJ E Komisija je uvela dodatne mjere za smanjivanje kašnjenja u zaključivanju revizija.
However, beneficiaries regularly send additional information after the audit visit, or require additional time to undertake the contradictory procedure, thereby leading to delays in the completion of the audits. 
Međutim, korisnici redovito šalju dodatne informacije nakon revizijske posjete ili zahtijevaju dodatno vrijeme za provođenje proturječnog postupka, čime dovode do kašnjenja u zaključivanju revizija.
In addition some audits may require intensive consultation to ensure that consistent positions are taken in all cases, or may depend on legal advice. 
Osim toga, neke revizije mogu zahtijevati intenzivno savjetovanje za osigu­ ravanje dosljednih mišljenja u svim slučajevima ili mogu ovisiti o pravnim savjetima.
The Commission took the decision to accept documents and other argumentation from beneficiaries even if it arrives late. 
Komisija je donijela odluku o prihvaćanju dokumenata i ostalih argumenata od korisnika čak i ako oni stignu kasnije.
This decision, which may affect the timely completion of audits, is to ensure appro­ priate rights of defence for the beneficiaries and to prioritise the best possible support for science. 
Ta odluka, koja može utjecati na pravodobno zaključivanje revizija, osigurava odgovarajuća prava obrane korisnicima i određivanje prioriteta za najbolju moguću potporu znanosti.
EN 214 OfficialJournaloftheEuropeanUnion 14.11.2013 T H E C O U R T ’ S O B S E R VA T I O N S Lifelong Learning Programme 8.36. 
HR 214 SlužbenilistEuropskeunije 14.11.2013. O P A Ž A N J A R E V I Z O R S K O G S U D A Program za cjeloživotno učenje 8.36.
The audit focused on whether the Commission had a sound basis for closure and covered the scope of checks made (including financial and non-financial aspects), the separation of duties, the calculation of the final eligible amount and the clearing of pre-financing recorded in the Commission’s accounting system. 
Revizija se usredotočila na pitanje je li Komisija imala opravdan razlog za zaključenje ugovora i je li uzela u obzir različite obavljene provjere (uključujući financijske i nefi­ nancijske aspekte), razdvajanje dužnosti, izračun završnog prih­ vatljivog iznosa i kliring pretfinanciranja uknjižen u računo­ vodstvenom sustavu Komisije.
TheCourtconsidersthat,inallcasesaudited,the Commission had carried out appropriate assessment and checks of the relevant files, and had a sound basis for closure of the agreements. 
Sud je mišljenja da je u svim revidiranim slučajevima Komisija provela prikladne provjere i procjene relevantnih spisa te imala opravdanu osnovu za zaključenje ugovora.
The Court found no significant errors in these trans­ actions. 
Sud u tim tran­ sakcijama nije otkrio značajne pogreške.
CONCLUSION AND RECOMMENDATIONS The conclusion for 2012 8.39. 
ZAKLJUČAK I PREPORUKE Zaključak za 2012. godinu 8.39.
Forthispolicygroup, — testing of transactions indicates that the most likely error present in the population is 3,9 % and — the examined supervisory and control systems for research FPs are assessed as partially effective. 
Zaovuskupinupolitika, — ispitivanje transakcija ukazuje na to da je najizglednija pogreška prisutna u revidiranim dokumentima 3,9 %, dok su — ispitani nadzorni i kontrolni sustavi za okvirne programe za istraživanje procijenjeni djelomično djelotvornima.
Overallauditevidenceindicatesthatacceptedexpen­ diture is affected by a material level of error. T H E C O M M I S S I O N ’ S R E P L I E S 8.39. 
Ukupnirevizijskidokaziukazujunatodaupriznatim rashodima postoji značajna razina pogreške. O D G O V O R I K O M IS IJ E 8.39.
The Commission considers that, seen from a management perspective — i.e., when balancing the objectives in terms of legality and regu­ larity with considerations on risk-proportionality and cost-effectiveness of controls — its management and control systems provide reasonable assurance, subject to reservations issued by the Authorising Officers by delegation in their annual activity reports. 
Komisija smatra da se iz perspektive upravljanja – odnosno, pri usklađivanju ciljeva u smislu zakonitosti i pravilnosti s razmatranjima o proporcionalnosti rizika i troškovnoj učinkovitosti kontrola – njezinim upravljanjem i kontrolom osigurava razumno jamstvo, koje podliježe ograničenjima koja izdaju dužnosnici za ovjeravanje na osnovi delegiranja ovlasti u svojim godišnjim izvješćima o radu.
The Commission refers to its reply to paragraph 1.11 in which it explains the implications of a multiannual framework for the implementation of operational programmes. 
Komisija upućuje na svoj odgovor na odlomak 1.11. gdje objašnjava posljedice višegodišnjeg okvira za provedbu operativnih programa.
As a consequence of the operation of its internal control system in the policy areas covered by this chapter, the Commission has implemented recoveries of 120 million euro in 2012. 
Kao posljedica rada unutarnjih sustava kontrole u području politike obuhvaćenom ovim poglavljem, Komisija je u 2012. izvršila povrat od 120 milijuna EUR. 14.11.2013.
Annex 8.3 shows the result of the Court’s review of progress in addressing recommendations made in previous annual reports. 
U Prilogu 8.3. prikazani su rezultati procjene Suda o tome koji je napredak ostvaren u prihvaćanju preporuka iznesenih u prijašnjim godišnjim izvješćima.
Out of these recom­ mendations, one was no longer applicable. 
Od tih preporuka, jedna više nije bila primjenjiva.
The Commission fully implemented two recommendations, while four were implemented in most respects. 
Komisija je u potpunosti provela dvije preporuke, dok ih je četiri provela većim dijelom.
1 700 people attended 10 seminars in 2012, among them at least 235 auditors. 
1 700 osoba, od kojih je bilo najmanje 235 revizora, pohađalo je 10 seminara u 2012.
One event in Germany was exclusively for auditors. 
Jedno događanje u Njemačkoj bilo je namijenjeno samo revi­ zorima.
1 170 people have attended the 10 events so far held in 2013, of which around 180 were auditors. 
1 170 osoba, od kojih je bilo oko 180 revizora, sudjelovalo je na 10 događanja koja su do sada održana u 2013.
Three more events are planned for the remainder of 2013. 
Planiraju se još tri događanja tijekom 2013.
The Commission services will continue to write to certifying auditors where the Commission’s ex post audits identify material differences between the certified cost statements and its own findings. 
Službe Komisije nastavit će pisati ovlaštenim revizorima ako Komi­ sijine ex post revizije utvrde materijalne razlike između ovjerenih troškovnika i njezinih vlastitih nalaza.
The Commission will also try to address the issue at the contracting stage, by ensuring that participants are made aware of the most common errors in cost claims. 
Komisija će također to pitanje pokušati riješiti u fazi ugovaranja, osiguravanjem da sudionici budu svjesni najčešćih pogrešaka pri potraživanju troškova.
The issue is also addressed by the proposal for Horizon 2020, which includes a number of simplifications that would reduce the inherent risk of error. 
To pitanje također se rješava prijedlogom za program Horizont 2020., koji sadržava neka pojednostavljenja kojima bi smanjio posto­ jeći rizik od pogreške.
The distribution of funds is a matter subject to the provisions of the consortium agreement concluded by the beneficiaries, to which the Commission is not a party. 
Raspodjela sredstava tematika je koja podliježe odredbama ugovora o konzorciju koji su sklopili korisnici i kojemu Komisija nije stranka.
The Commission continues to review its ex ante checks. 
Komisija nastavlja revidirati svoje ex ante provjere.
Improvement of ex ante checks without imposing additional administrative burdens on beneficiaries, and whilst ensuring that payments to researchers are paid promptly, is a permanent challenge. 
Trajni je izazov unaprijediti ex ante provjere bez uvođenja dodatnih administrativnih opterećenja za korisnike, uz osiguravanje brzih isplata istraživačima.
The Commission will continue its efforts to reduce delays in audit completion and to complete the extrapolation of audit findings. 
Komisija će nastaviti sa svojim nastojanjima da smanji kašnjenja u zaključivanju revizija i da zaključi ekstrapolaciju nalaza revizije.
EN 216 OfficialJournaloftheEuropeanUnion 14.11.2013 T H E C O U R T ’ S O B S E R VA T I O N S — Recommendation 5: reinforce the supervisory and control systems for CIP ICT-PSP. 
O P A Ž A N J A R E V I Z O R S K O G S U D A — 5. preporuka: ojačati nadzorne i kontrolne sustave za okvirni program za konkurentnost i inovacije ICT-PSP.
In addition, it is to be noted that the Commission has introduced an audit strategy specific to non-research funded projects (including ICT PSP). 
Osim toga, valja primijetiti da je Komisija uvela revizijsku strategiju posebno za financirane neistraživačke projekte (uključujući ICT PSP).
In 2012, 27 such ex post audits were launched and another 15 in 2013. 
Pokrenuto je 27 ex post revizija tijekom 2012., a 2013. još 15.
The Commission also applies the same ex ante controls to the CIP ICT PSP as to the other funding schemes. 
Komisija također primjenjuje iste ex–ante kontrole za CIP ICT PSP i za ostale programe financiranja.
RESULTS OF THE AUDIT OF THE GUARANTEE FUND FOR EXTERNAL ACTIONS 8.43. 
REZULTATI REVIZIJE JAMSTVENOG FONDA ZA VANJSKA DJELOVANJA 8.43.
ThepurposeoftheGuaranteeFundforExternal Actions, which guarantees EU loans to non-Member States, is to reimburse the EU’s creditors in the event of a beneficiary’s defaulting on a loan and to avoid direct calls on the EU budget. 
SvrhaJamstvenogfondazavanjskadjelovanja,koji jamči zajmove EU-a državama koje nisu države članice, jest vratiti sredstva vjerovnicima EU-a u slučaju da korisnik ne otplaćuje zajam bez izravnog posezanja u proračun EU-a.
The administrative management of the Fund is carried out by DG ECFIN, while the European Investment Bank (EIB) is responsible for its treasury management. 
Za administrativno upravljanje Fondom zadužena je uprava DG ECFIN, a Europska investicijska banka odgovorna je za uprav­ ljanje riznicom Fonda.
At 31 December 2012, as shown in the 2012 consolidated accounts of the EU, the Fund's net assets were 1 845 million euro (10), compared with 1 475 million euro at 31 December 2011. 
Nadan31.prosinca2012.godine,kaoštojeprika­ zano u konsolidiranoj računovodstvenoj dokumentaciji EU-a za 2012. godinu, neto imovina Fonda iznosila je 1 845 mili­ juna eura (10), dok je na dan 31. prosinca 2011. godine izno­ sila 1475 milijuna eura.
During the year, a guarantee call of 24 million euro was made. 
Tijekom godine potraživano je jamstvo u iznosu od 24 milijuna eura.
The return on the Fund’s portfolio in 2012 amounted to 7,796 %, representing a performance of 394 basis points above the benchmark. _____________ (10) The total net assets of the Fund before consolidation were 1 865,5 million euro. 
Povrat portfelja Fonda u 2012. godini iznosio je 7,796 %, što predstavlja učinkovitost poslovanja u vrijednosti od 394 bazna boda iznad referentne točke. _____________ (10) Ukupna neto imovina Fonda prije konsolidacije iznosila je 1 865,5 milijuna eura.
EN 14.11.2013 OfficialJournaloftheEuropeanUnion 217 SIZE AND STRUCTURE OF THE SAMPLE Total transactions: 11 79 21 39 150 86 73 226 RESULTS OF TESTING (1) (2) Proportion of transactions tested found to be: Free of error 27 % Affected by one or more errors 73 % (3) 39% (8) 61% (31) (48) 62 % (13) 77 % 38 % (8) 23% (30) (9) 51 % 49 % (77) 51 % 61 % (73) 49 % 39 % 72 % 28 % Analysis of transactions affected by error Analysis by type of error Non-Quantifiable errors: 25 % (2) 31% (15) 37 % (3) 33% (3) 32 % (23) 38 % 33 % (50) 62 % 67 % 33 % Quantifiable errors: 75 % Eligibility 100 % Occurrence 0% Accuracy 0 % (6) 69% (6) 100 % (33) 63 % (5) 67% 100 % (5) 100 % (6) (6) (0) (0) 68 % 100 % 61 % ESTIMATED IMPACT OF QUANTIFIABLE ERRORS Most likely error rate 3,9 % Upper error limit Lower error limit 6,0 % 1,8 % (1) To improve insight into areas with different risk profiles within the policy group, the sample was split up into segments. 
HR SlužbenilistEuropskeunije 217 VELIČINA I SASTAV UZORKA Ukupne transakcije: 11 79 21 39 150 86 73 226 REZULTATI ISPITIVANJA (1) (2) Udio transakcija za koje je utvrđeno da su: Bez pogreške 27 % 73 % (3) (8) 39 % 61 % (31) (48) 62 % 38 % (13) (8) 77 % 23 % (30) (9) 51 % 49 % (77) 51% 61% 72% (73) 49% 39% 28% S jednom ili više pogreški Analiza transakcija s pogreškom Analiza prema vrsti pogreške Nemjerljive pogreške: 25 % (2) 31 % (15) 37 % (3) 33 % (3) 32 % (23) 38% 33% 33% (50) 62% 67% 61% Mjerljive pogreške: Prihvatljivost Učestalost Točnost 75 % 100 % 0% 0 % (6) (6) (0) (0) 69 % 100 % (33) 63 % 100 % (5) (5) (0) (0) 67 % 100 % 0% 0% (6) (6) (0) (0) 68 % 100 % PROCIJENJENI UČINAK MJERLJIVE POGREŠKE Najizglednija stopa pogreške 3,9 % Gornja granica pogreške Donja granica pogreške 6,0 % 1,8 % FP6 FP7 2012. 14.11.2013.
EN 218 OfficialJournaloftheEuropeanUnion 14.11.2013 ANNEX 8.2 RESULTS OF EXAMINATION OF SYSTEMS FOR RESEARCH AND OTHER INTERNAL POLICIES Assessment of the systems examined System concerned Ex ante desk checks Audit certification Ex post financial audits Overall assessment Research framework programmes (FPs) Partially effective Partially effective N/A (1) Partially effective System concerned Closure Overall assessment Lifelong Learning Programme (LLP) Effective Effective (1) See paragraph 8.35. 
2.
EN 14.11.2013 OfficialJournaloftheEuropeanUnion 219 2010 (ii) with the aim to further increase the reliability of the audit certificates, intensify its actions to raise the inde­ pendent auditors’ awareness of the eligibility of expenditure rules, notably by actively informing the auditors about instances of failure to identify ineligible costs. (paragraph 6.51) Year Court Recommendation Court's analysis of the progress made Being implemented Commission reply The Court recommends that the Commission should: — in the area of the research FPs: Recommendation 1: X (i) draw on the lessons learnt from the good practice of DG INFSO’s risk-based ex post auditing method to further enhance the Commission’s ex ante controls with the aim of iden­ tifying payments with a relatively high-risk profile, and Recommendation 2: X Recommendation 3 X — in the area of the LLP, continue to give emphasis to the implementation of primary controls. 
2. 3.
In particular attention should be given to ensuring that national agencies check at least the minimum number of files required by the Commission and that all checks are properly documented. (paragraph 6.51) Fully implemented In most respects In some respects Not implemented No longer applicable Insufficient evidence ANNEX 8.3 FOLLOW-UP OF PREVIOUS RECOMMENDATIONS FOR RESEARCH AND OTHER INTERNAL POLICIES 
3.
EN 220 OfficialJournaloftheEuropeanUnion 14.11.2013 2009 (b) review the operation of the system for the certification of beneficiaries’ costing methodologies and encourage beneficiaries to submit their cost calculation methodology for ex-ante certification; Year Court Recommendation Court's analysis of the progress made Being implemented Commission reply The Court encourages the Commission to continue its efforts to ensure rigorous appli­ cation of effective control systems. 
2009.
In the context of the current legal framework, the Commission should: Recommendation 4: X (a) ensure that the independent auditors who have incorrectly certified cost statements are made aware of the eligibility criteria for declared costs with the aim to improve the reliability of the audit certificates they issue; Recommendation 5: X Recommendation 6: X (c) reduce the backlog in recovering undue amounts paid, imposing sanctions where necessary. (paragraphs 5.49 and 8.32) Recommendation 7: X The Court recommends that the Commission continues to reinforce the checks on closures to ensure that errors are detected and corrected and prevent the reoccurrence of previously identified errors. (paragraph 7.20) Fully implemented In most respects In some respects Not implemented No longer applicable Insufficient evidence 
2.
EN 14.11.2013 OfficialJournaloftheEuropeanUnion 221 Specific characteristics of the policy group Audit scope and approach Regularity of transactions Effectiveness of systems Observations on specific Institutions and bodies Parliament European Council and Council Court of Auditors Other institutions and bodies Conclusion and recommendations The conclusion for 2012 Recommendations Paragraph 9.4-9.5 9.6-9.7 9.8 9.9 9.10-9.16 9.11-9.12 9.13-9.14 9.15 9.16 9.17-9.19 9.17 9.18-9.19 CHAPTER 9 Administrative and other expenditure TABLE OF CONTENTS Introduction 9.1-9.7 Annex 9.1 — Results of transaction testing for administrative and other expenditure Annex 9.2 — Results of the examination of systems for administrative and other expenditure Annex 9.3 — Follow-up of previous recommendations for administrative and other expend­ iture 
2012. HR 14.11.2013. 2. 3.
Key information on the insti­ tutions and bodies covered, and the spending in 2012 is provided in Table 9.1. 
2012.
Table 9.1 — Administrative and other expenditure — Key information 2012 Administrative and other expenditure (million euro) Policy area Description Payments Management mode Commission European Parliament European External Action Service Council Court of Justice Court of Auditors Economic and Social Committee Committee of the Regions European Ombudsman European Data Protection Supervisor 6 456 1 623 731 524 343 136 127 96 9 7 Centralised direct Centralised direct Centralised direct Centralised direct Centralised direct Centralised direct Centralised direct Centralised direct Centralised direct Centralised direct Total payments for the year – advances (1) + clearings of advances (1) Audited population, total 10 052 264 197 9 985 Total commitments for the year (1) In line with the harmonised definition of underlying transactions (for details see chapter 1, paragraphs 1.6 and 1.7). 
2012.
Source: 2012 consolidated accounts of the European Union. 
2012.
9.2. 
2.
9.3. 
3.
EN 14.11.2013 OfficialJournaloftheEuropeanUnion 223 T H E C O U R T ’ S O B S E R VA T I O N S Specific characteristics of the policy group 9.4. 
HR 14.11.2013.
Annex 1.1, part 2, of chapter 1 describes the Court’s overall approach and methodology. For the audit of adminis­ trative and other expenditure, the following specific points should be noted: — the audit involved an examination of a sample of 151 payment transactions as defined in Annex 1.1, paragraph 6. 
2.
In 2012 the sample consisted of 91 payments of salaries, pensions and related allowances and 60 payments on contracts related to buildings and other expenditure, — the assessment of systems examined the compliance of the supervisory and control systems (2) applied by each insti­ tution and body with the requirements of the Financial Regulation. 
2012. Financijske uredbe.
EFFECTIVENESS OF SYSTEMS 9.9. Annex 9.2 contains a summary of the results of the Court’s examination of supervisory and control systems. 
2.
European Council and Council Recruitment of temporary and contract staff 9.13. 
3.
The external auditor’s report(6) states that, in the auditors' opinion, ‘the financial statements give a true and fair view of the financial position of the European Court of Auditors as of 31 December 2012, and of its financial performance and its cash flows for the year then ended’. 
2012.
R E P L Y O F T H E E U R O P E AN P AR L I AM E N T 9.12. 
2.
EN EN 226 OfficialJournaloftheEuropeanUnion 14.11.2013 T H E C O U R T ’ S O B S E R VA T I O N S Other institutions and bodies 9.16. 
14.11.2013. HR
In order to reduce the weaknesses related to the lack of proactiveness or forgetfulness of some staff members in doing so, the PMO has put into place reminders, controls and IT solutions where feasible such as: — a-posteriori controls, — automatic IT updates of amounts of allowances received from other sources: 90 % of the population is already covered, last countries to be covered by the end of 2014, — checks in the framework of existing procedures (entry into/end of service), — development of front office forecasted modules in SYSPER2 (to be completed by the end of 2013). 
3.
The European External Action Service would stress that: — The PMO has successfully tested its APP module (‘allowances received from other sources’) on EEAS staff at headquarters and delegations. — Since 2013 the PMO has, in principle, systematically included the staff at headquarters and delegations in its automatic updates. — The exercise was launched several times for staff of Belgian nationality. — The module was applied to the other nationalities in successive phases: in May 2013 for Ireland and in the following months for France, the Netherlands and Finland. — It is planned to include Sweden, Austria, Romania and Hungary in 2014. — In addition, the EEAS will send staff a message in September reminding them of their obligation to keep their declarations updated. 
HR 14.11.2013. 3.
EN 14.11.2013 OfficialJournaloftheEuropeanUnion 227 T H E C O U R T ’ S O B S E R VA T I O N S CONCLUSION AND RECOMMENDATIONS The conclusion for 2012 9.17. 
2012.
Annex 9.3 shows the result of the Court’s review of progress in addressing recommendations made in previous annual reports. 
3.
In the 2009 and 2010 annual reports, the Court presented nine recommendations. 
2009.
9.19. Following this review and the findings and conclusions for 2012, the Court recommends that the Parliament and the European Council and Council (see para­ graphs 9.12 and 9.14) should ensure that authorising officers improve the design, coordination and performance of procurement procedures through appropriate checks and better guidance. 
2012. 2.
EN 228 OfficialJournaloftheEuropeanUnion 14.11.2013 SIZE AND STRUCTURE OF THE SAMPLE Total transactions: 91 17 43 151 56 58 57 RESULTS OF TESTING (1) (2) Proportion (number) of transactions tested found to be: Free of error Affected by one or more errors 98% 0 % (0) 0 % (0) 2 % (1) 1 % (1) 7 % 7 % 7 % ESTIMATED IMPACT OF QUANTIFIABLE ERRORS Most likely error rate 0 % Expenses related to staff Expenses related to buildings Other expenses (energy, communications, information technology, etc.) 
14.11.2013. HR