natgillin/translations-raw huggingface dataset:
In June 2012, it has concluded that the current ex post strategy does not provide the necessary information to reach reasonable assurance. 
. 2012
Consequently, the ex post audit strategy has been revised and transactions will be tested based on a sampling basis requesting the NFAs to detail the audit and checks performed, AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 
. AEI003735SK05-12PP-DEC125-12APCFIN-RAS-ENIAC-TR.DOC 15.
8 COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 20.The 2011 final budget included commitment and payment appropriations amounting to 66 million euro and 35 million euro respectively. 
. EN
The utilisation rates for the available commitment and payment appropriations were 97 % and 48 %16 respectively. 
.
Out of the 63,6 million euro commitment appropriations available for operational activities, 20,1 million euro were implemented as a global commitment for the first 2011 call for proposals and 42,2 million euro were implemented as a global commitment for the second 2011 call for proposals. 
. 11.
21.A lack of adequate procedures and control weaknesses were detected in the decommitment of unused appropriations. 
.
Appropriations which should have been implemented by the end of 2010 and appropriations which should have been implemented by the end of 2011 were decommitted in January 2012. 
. 2012
The unused global commitment of 2,8 million euro on the operational activities budget line for 2010 with a final date of implementation of 31 December 2011 was not decommitted. 
. 1.
Calls for proposals 22.The calls for proposals organised in 2008, 2009 and 2010 resulted in signed grant agreements totalling 107,9 million euro, which represent 25 % of the maximum EU contribution to the Joint Undertaking for research activities17. 
.
9 2011, two calls for proposals were launched amounting to 62,3 million euro, but the signature of the grant agreements was ongoing. 
.
In 2012, two more calls for proposals were launched amounting to 84,5 million euro. 
. 2012
During 2013, calls for proposals with a budget of 185,3 million euro (42 %) would have to be launched in order to fully use the available EU contribution of 440 million euro. 
.
COMMENTS ON KEY CONTROLS OF THE JOINT UNDERTAKING’S SUPERVISORY AND CONTROL SYSTEMS 23.The Joint Undertaking has not yet fully implemented effective and efficient internal controls and financial information systems. 
. EN
This resulted in significant errors and delays in the financial reporting that were corrected before the adoption of the final accounts. 
.
24.The Accounting Officer of the Joint Undertaking validated the financial and accounting systems (ABAC and SAP) on 20 December 2010. 
.
However, the underlying business processes which provide financial information, in particular the one providing financial information on the validation and payment of the cost claims received from the NFAs, were not validated during 2011. 
.
OTHER MATTERS Internal Audit Capability and the Commission’s Internal Audit Service 25. Article 6(2) of the Council Regulation setting up ENIAC stipulates that the Joint Undertaking shall have an internal audit capability. 
. EN
However, at the end of 2011, this important element of the internal control system had not yet been set up. 
.
26.In 2011, the Commission’s Internal Audit Service carried out a risk assessment exercise. 
.
AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 10 strategic audit plan for 2012-2014 was presented to the Governing Board for adoption on 22 November 2011. 
. 4. 2012
27.The mission charter of the Commission’s Internal Audit Service was adopted by the Governing Board on 18 November 2010. 
.
However, the financial rules of the Joint Undertaking have not yet been amended to include the provision of the Framework Regulation18 referring to the powers of the Commission’s internal auditor. 
.
ENIAC Member States’ contribution 28.The statutes of the ENIAC Joint Undertaking stipulate that the financial contributions from ENIAC Member States are to amount in total to at least 1,8 times19 the EU’s financial contribution, while the Joint Undertaking’s grants can reach a maximum of 16,7 % of the total eligible costs of the projects. 
. EN
For the first five calls for proposals, the financial contribution from ENIAC Member States amounted to 1,55 times the EU’s financial contribution. 
. EN
29.Contrary to the Statutes of ENIAC Joint Undertaking20, Greece is using EU structural funds to cover its national contributions to the Greek beneficiaries of the ENIAC projects21 instead of providing national funding. 
. EN
11 projects but no funding is being provided by the Joint Undertaking to the Greek beneficiaries, as co-financing with another source of EU funding is not allowed22. 
. EN
Annual activity report 30.According to Articles 19(4) of the Statutes of the Joint Undertaking and Article 40 of its Financial Rules, the Executive Director is required to draw up an annual activity report. 
.
The annual activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with these operations, the use made of the resources provided and the efficiency and effectiveness of the internal control system. 
.
It shall also confirm that the information contained in the report presents a true and fair view except as otherwise specified in any reservations related to defined areas of revenue and expenditure. 
.
31.The annual activity report does not include an assessment of the efficiency and effectiveness of the internal control system. 
.
The annual activity report includes the following weaknesses: - Lack of information on the implementation of the ex-post audit strategy, which is not sufficient to conclude whether this key control is functioning effectively and should have led to a reservation. - No information on the partial validation of the financial and accounting systems by the accounting officer is provided. 
.
The accounting officer has validated only the part that is under the Joint Undertaking’s direct control but not the systems providing information from the National Funding Authorities (see paragraph 24). 
.
Follow-up of previous observations 32.During 2011 the Joint Undertaking set up a Business Continuity Plan and made progress on the formalisation of the IT security policies. 
.
Further work is required to finalise the Disaster Recovery Plan. 
.
33.The Host State Agreement23 between the Joint Undertaking and the Belgian authorities concerning office accommodation, privileges and immunities and other support to be provided was signed on 2 February 2012. 
. 2. 2012
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President 23 Paragraph 25 of Court of Auditors’ report on the annual accounts of the ENIAC Joint Undertaking for the financial year 2010, together with the replies of the Joint Undertaking (OJ C 368, 16.12.2011, p. 
. 2. EN
48). 
.
AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 
. 5. EN
13 Annex ENIAC Joint Undertaking (Brussels) Competences and activities Areas of Union competence deriving from the Treaty (Art. 187 of the Treaty on the Functioning of the European Union) Competences of the Joint Undertaking (Council Regulation (EC) No 72/2008) The Joint Undertaking is a Community body and the implementation of its budget is therefore subject to discharge by the European Parliament taking into account, however, the specificities resulting from the nature of JTIs as public-private partnerships and in particular from the private sector contribution. 
. 72/2008) Spoločný podnik je orgán Spoločenstva a absolutórium na plnenie jeho rozpočtu preto udeľuje Európsky parlament, prihliada však na osobitosti vyplývajúce z povahy STI ako verejno-súkromných partnerstiev, a najmä z príspevku súkromného sektora do rozpočtu. EN
The ENIAC Joint Undertaking was established by Council Regulation (EC) No 72/2008 of 20 December 2007 (OJ L 30 of 4.2.2008, p. 
. 72/2008 z 20. decembra 2007 (Ú. v. EN
Objectives The ENIAC Joint Undertaking contributes to the implementation of the Seventh Framework Programme of the European Community for research, technological development and demonstration activities (2007-2013) and the theme "Information and Communication Technologies" of the Specific Programme "Cooperation" . 
. EN
It shall, in particular: − define and implement a Research Agenda for the development of key competences for nanoelectronics across different application areas in order to strengthen European competitiveness and sustainability and allow the emergence of new markets and societal applications; − support the activities required for the implementation of the Research Agenda (hereinafter R&D activities), notably by awarding funding to participants in selected projects following competitive calls for proposals; − promote a public-private partnership aimed at mobilising and pooling Community, national and private efforts, increasing overall R&D investments in the field of nanoelectronics, and fostering collaboration between the public and private sectors; − ensure the efficiency and durability of the JTI on nanoelectronics; − achieve synergy and coordination of European R&D efforts in the field of nanoelectronics including the progressive integration into the ENIAC Joint Undertaking of the related activities in this field currently implemented through intergovernmental R&D schemes (EUREKA). 
. EN
Members At the end of 2011, the members of the ENIAC Joint Undertaking were: AENEAS representing Industry, the European Union represented by the Commission and the ENIAC member States (Austria, Belgium, Czech Republic, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Netherlands, Norway, Poland, Portugal, Romania, Slovak Republic, Spain, Sweden and the United Kingdom). 
. EN
The Governing Board The Governing Board consists of representatives of the Members of the ENIAC Joint Undertaking and the Chairperson of the Industry and Research Committee. 
. EN
The Governing Board shall have overall responsibility for the operations of the ENIAC Joint Undertaking and shall oversee the implementation of its activities. 
. EN
The Public Authorities Board The Public Authorities Board consists of the public authorities of the member States of the ENIAC Joint Undertaking. 
. EN
The Industry and Research Committee AENEAS appoints the members of the Industry and Research Committee. 
. Členov výboru pre priemysel a výskum vymenúva AENEAS.
The Executive Director The Executive Director is the chief executive responsible for the day-to-day management of the ENIAC Joint Undertaking and be its legal representative. 
. EN
Discharge authority European Parliament, acting on a recommendation from the Council. 
.
14 Resources available to the Joint Undertaking in 2011 Budget Voted 2011 budget in €: TITLE I-Staff TITLE II-Administrative TOTAL TITLES I & II TITLE III-Operational TOTAL TITLES I, II & III Staff at 31 December 2011 Temporary staff Contract staff Total Staff Allocated to: - Operational activities - Administrative tasks - Mixed tasks Commitments 1 488 801,72 1 142 898,28 2 631 700,00 63 646 170,00 66 277 870,00 Establishment plan 2011 6 7 13 6 4 3 Payments 1 488 801,72 1 142 898,28 2 631 700,00 32 426 000,00 35 057 700,00 Occupied at 31.12.2011 6 7 13 Activities and services provided in 2011 A OPERATIONAL PROGRESS TOWARDS OBJECTIVES Establishing the research agenda At the end of 2011, the total eligible costs of the projects selected for funding exceeded 1 billion euro. 
. 2. 2011 Činnosti a služby v roku 2011 - prevádzkové činnosti: 6 - administratívne úlohy 4 - zmiešané úlohy: 3 A OPERATÍVNY POKROK SMEROM K NAPLNENIU CIEĽOV Vytvorenie výskumného plánu Na konci roka 2011 predstavovali celkové oprávnené výdavky na projekty vybrané na financovanie viac než 1 mld. EUR.
They cover all the R&D areas defined in the Multiannual Strategy Plan (MASP) Awarding funding to participants Since inception, the ENIAC JU has awarded 171,6 million euro to the participants, up from 109,3 million euro at the end of 2010, achieving in 2011 an 85 % increase year-on-year, demonstrating that the ENIAC JU made considerable progress. 
. Prideľovanie finančných prostriedkov účastníkom Spoločný podnik ENIAC od svojho založenia pridelil účastníkom 171,6 mil. EUR, viac než 109,3 mil. EUR na konci roku 2010, čím v roku 2011 dosiahol 85 % medziročný nárast a preukázal, že spoločný podnik ENIAC urobil značný pokrok.
Increasing the R&D investments in nanoelectronics Approximately 47 % of the total of approximately 3 700 researchers involved in R&D on nanolectronics in 2012 will be engaged in the projects selected for funding by the ENIAC JU, achieving synergy and coordination of the European R&D effort. 
. 2012 EN
The ENIAC JU coordinated its activities primarily with the EUREKA cluster CATERNE, co-organising the European Nanoelectronics Forum. 
. EN
Promoting the participation of small and medium size enterprises SMEs are leading in the ENIAC JU projects, representing 40,7 % of the participating organisations (30,5 % are universities and research institutes and 28,8 % large industrial companies). 
. 2012
B FUNCTIONAL PERFORMANCE The membership of theENIAC JU did not change in 2011. 
. EN
15 - moved to the White Atrium building, installed its new offices and IT infrastructure - recruited and integrated new team members - transferred smoothly to the CIRCABC repository - structured its document management - established procedures for its new tasks - progressed in closing grant agreements - performed and accounted for more than 1 400 payments since autonomy - executed the first technical reviews for the on-going projects - issued and brought to conclusion 2 calls for proposals in one year - refined and reported Key Performance Indicators - performed large scale public events, produced smaller scale publications and well-received press releases IMPLEMENTATION OF THE 2011 BUDGET At the end of the year, the ENIAC JU had committed all appropriations for the projects arising from Calls 2011_1 (Call 4) and 2011_2 (Call 5) and had implemented 48,09 % of the operational payments. 
. PLNENIE ROZPOČTU V ROKU 2011 Spoločný podnik ENIAC na konci roka viazal všetky rozpočtové prostriedky na projekty z výziev na predkladanie návrhov 2011_1 (výzva 4) a 2011_2 (výzva 5) a vykonal 48,09 % platieb na prevádzkové výdavky.
Source: Information supplied by the Joint Undertaking. 
.
1 Replies of the Joint Undertaking 15 - 17. 
.
Already from 2010, the ENIAC JU engaged, together with the ARTEMIS JU, in a process of collecting the relevant information regarding the audit procedures in the ENIAC member States. 
. EN
In 2011, in line with the strategic audit plan, the Internal Audit Service of the Commission (IAS), acting as internal auditor of the Joint Undertaking, has started a consultancy engagement on assessing whether the execution of audit strategies already in existence in the ENIAC member States can provide reasonable assurance, IAS has only finished the assessment in 2012, concluding that this approach will not provide the necessary information to reach reasonable assurance, Consequently, the ENIAC JU defined and started executing its own ex-post audit plan that shall be completed before the end of the year. 
. 2012 EN
21. 
.
The ENIAC JU suffered from a lack of resources at the end of 2012 and executed the decommittment too late. 
. 2012 EN
Actions have been taken to avoid any future recurrence, in particular executing the hiring plan, defining a detailed procedure for managing the year end closure, and setting hard deadlines. 
.
23. 
.
The ENIAC JU has strong reasons to consider that all its financial operations are regular and reliable. 
. EN
Detailed plans for monitoring accounting have been put In place, but serious difficulties have been encountered in running appropriately the financial and accounting systems. 
.
This situation has been aggravated by the lack of adequate training programmes, inexistent procedures applicable to our case and insufficient user support available. 
.
Nonetheless, all errors mentioned in connection with this finding have been solved, as shown in the previous replies. 
.
The ENIAC JU will continue dedicating serious efforts to overcome the difficulties and accelerate the progress. 
. EN
2 24. 
.
On 20 December 20101, after only three month of implementing the own budget, the accounting officer had validated the financial and accounting systems put in place at the ENIAC JU, and included a number of recommendations in his validation decision. 
. EN
In 2011, the ENIAC JU went through a period of frequent changes, caused by moving to new premises, using a completely new IT infrastructure for Its financial transactions, executing the recruiting process that considerable Increased the census and experiencing a strong increase In the overall level of activity. 
. EN
Consequently, the financial circuits underwent a strong and continuous evolution. 
.
Although the internal control systems continue being strengthened and optimized, a complementary validation became possible in 2012, once the circuits and systems stabilized after the first full budgetary exercise managed autonomously, This has been done on 25 June 2012, also including an analysis of the main activities and administrative processes carried out by the ENIAC JU to support the financial management systems. 
. 2012 2012 EN
25. 
.
The IAC function has been set up on 7 February 2011 in the 13th Governing Board meeting, being fulfilled by the Internal Audit Service of the Commission (IAS). 
.
The IAS has informed the ENIAC JU on 6 October 2011 that the provision of IAC services "would unfortunately need to be suspended for the time being", due to pending discussions within the services of the Commission. 
. EN
As no progress has been achieved in unblocking this function, the ENIAC JU decided in 2012 to assign a member of Its own staff to the IAC function as per decision ENIAC-ED-88-12 of 25 April 2012. 
. 2012 2012 EN
27. 
.
The amendment of the Framework Financial Regulation falls under the competence of the Commission which is currently in the process of preparing the alignment of the existing Framework Financial Regulation with the new EU General Financial Regulation. 
.
The ENIAC JU shall adopt the revised version as soon as available. 
. EN
1 The ENIAC JU acquired the capacity to implement its own budget In September 2010. 
. EN
3 28. 
.
The ENIAC JU contributions to any participant in the projects arising from a given call for proposals must be exactly the same percentage of the total eligible costs that participant incurs. 
. EN
The percentage contribution of the ENIAC member States is limited to the difference between the maximum state aid intensity specified in the Commission Regulation (EC) No 800/2008 and the ENIAC JU contribution. 
. EN
For example, if the ENIAC JU percentage is 16,7 %, then the ENIAC member State will vary from 8,3 % (in the case of a state aid of max. 25 %, for a large enterprise in an experimental development) to 83,3 % (for a University). 
. EN
The average aid intensity that the ENIAC member State can contribute is unpredictable, depending on the type or R&D performed, the status of the participants, and the amounts each of them engages. 
. EN
Noticing that the average departed from the specified ratio of 1,8, the EC proposed in 2012 to reduce the ENIAC JU contribution to 15 %, although this also resulted in a reduction of the total R&D volume, in contradiction with the overall objective to increase the R&D investments. 
. 2012 EN
29. 
.
The condition under which Greece has been participating in the programme is not contradicting the ENIAC JU statutes. 
. EN
The aim and general objectives of the programme consist in achieving synergies and coordination for ensuring a wide participation in the projects. 
.
In that context, and entirely in line with the Statutes, there are in the programme a number of legal entities which are legitimate members of a consortium after signing the accession form defined in the JU Grant Agreement template, although they do not receive any JU funding or did not sign any national grant agreement. 
.
This is the case for legal entities receiving regional financial support, or located in countries that are not ENIAC member States. 
. EN
Prohibiting the participation of legai entities from ENIAC member States on such grounds would constitute discrimination with respect to the participants from non ENIAC member States, who have no obligation to disclose their sources of national funding, if any. 
. EN
This would contradict the overall objectives of the programme. 
.
31. 
.
The Annual Activity Report 2011 contains a detailed analysis of the efficiency and effectiveness of the ICS in chapter 3.1. 
. 1.
The status of the ex-post audit activities is included in paragraph 3.1.14. 
. 4. 1.
The status of the validation of the financial and EN 
EN
4 accounting systems was unchanged with respect to the previous year, for the reasons listed under paragraph 24. 
.
Since the ENIAC JU Statutes2 stipulate in the Article 19(4) that "The Annual Activity Report shall be presented by the executive director together with the annual accounts and the balance sheets.", the ENIAC JU considers that the reservations formulated and included in the latter documents also apply to the former, and will not duplicate them. 
. EN
32. 
.
On 28 January 2011, the ENIAC JU has finalised and validated Its business continuity plan and set up a specific financial circuit for ensuring continuity in case of crisis. 
. EN
The latter provisions constitute the Disaster Recovery Plan that is not elaborated as a separate document. 
.
This plan is submitted to periodic reviews and improvements, the last review taking into account the important evolutions throughout 2011 has been finalized on 20 April 2012, including further detailed provisions addressing disaster recovery. 
. 2012
2 EN Council Regulation (EC) No 72/2008 (OJ L 30, 4.2.2008, p. 
. 2. EN
Report on the annual accounts of the ENIAC Joint Undertaking for the period 1 January 2014 to 26 June 2014 together with the Joint UndertakingŐs replies 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Správa o overení ročnej účtovnej závierky spoločného podniku ENIAC za obdobie od 1. januára 2014 do 26. júna 2014 spolu s odpoveďami spoločného podniku 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
CONTENTS Introduction Information in support of the statement of assurance Statement of assurance Opinion on the reliability of the accounts Basis for a qualified opinion on the legality and regularity of the underlying transactions Qualified opinion on the legality and regularity of the transactions underlying the accounts Comments on budgetary and financial management Implementation of the budget Calls for proposals Other matters Legal framework Paragraph 1 6 - 12 - 17 - - 4 5 16 11 14 15 18 17 18 19 19 2 AEI059796EN04-15PP-CH138-15APCFIN-RAS-ENIAC-OR.docx 20.10.2015 
OBSAH Body Úvod 1–4 Informácie na podporu vyhlásenia o vierohodnosti Vyhlásenie o vierohodnosti Stanovisko k spoľahlivosti účtovnej závierky Základ pre výrok s výhradou k zákonnosti a riadnosti príslušných operácií Výrok s výhradou k zákonnosti a riadnosti príslušných operácií Poznámky k rozpočtovému a finančnému hospodáreniu Plnenie rozpočtu Výzvy na predkladanie návrhov Ďalšie pripomienky Právny rámec 5 6 – 16 11 12 – 14 15 17 – 18 17 18 19 19 2 AEI059796SK04-15PP-CH138-15APCFIN-RAS-ENIAC-TR.docx 20.10.2015
The European Joint Undertaking for the implementation of the Joint Technology Initiative on Nanoelectronics (ENIAC Joint Undertaking), located in Brussels, was set up in December 20071 for a period of 10 years and has worked autonomously since 2010. 
Európsky spoločný podnik pre vykonávanie spoločnej technologickej iniciatívy pre nanoelektroniku (spoločný podnik ENIAC), so sídlom v Bruseli, bol založený v decembri 20071 na obdobie desiatich rokov a samostatne funguje od roku 2010.