natgillin/translations-raw huggingface dataset:
B. whereas, according to its financial statements, the overall contribution of the Union to the Agency’s budget for 2012 amounted to EUR 84000000, representing a decrease of 24,32 % compared to 2011,
Odklonitev mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij
C. whereas the Court of Auditors has stated that it has obtained reasonable assurances that the Agency’s annual accounts for the financial year 2012 are reliable, but could not obtain sufficient appropriate audit evidence on the legality and regularity of the underlying transactions,
obžaluje, da Računsko sodišče zaradi pomembnosti in razširjenosti zadeve, opisane v okviru osnove za odklonitev mnenja, ni moglo izraziti svojega mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij;
Disclaimer of opinion on the legality and the regularity of the underlying transactions
Osnova za odklonitev mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij
Regrets that because of the materiality and pervasiveness of the matter described on the basis of a disclaimer of opinion, the Court of Auditors was not able to express an opinion on the legality and regularity of the transactions underlying the accounts;
obžaluje, da zaradi pomanjkanja učinkovitih predhodnih in naknadnih preverjanj ni zadostnih zagotovil v zvezi z zakonitostjo in pravilnostjo transakcij;
Basis for a disclaimer of opinion on the legality and regularity of the underlying transactions
obžaluje, da Računsko sodišče ni moglo pridobiti dovolj ustreznih revizijskih dokazov o zakonitosti in pravilnosti revidiranih transakcij za nepovratna sredstva v zvezi z dejavnostmi agencije v letu 2012, ki znašajo 56000000 EUR in predstavljajo 63 % odhodkov iz poslovanja;
Regrets that in the absence of effective ex ante and ex post verifications, there is no reasonable assurance as to the legality and regularity of transactions;
obžaluje, da je Računsko sodišče ugotovilo, da kljub strategiji naknadnih revizij, sprejeti leta 2012, in trem opravljenim revizijam niso bili preverjeni še nobeni odhodki za leto 2012;
regrets that the Court of Auditors could not obtain sufficient appropriate audit evidence on the legality and regularity of the audited grant transactions related to the Agency’s activities in 2012, which amount to EUR 56000000, representing 63 % of the operating expenditure;
je seznanjen s trditvami agencije, da so njeni upravičenci javni organi mejne kontrole držav članic in držav, pridruženih k schengenskemu pravnemu redu, ki morajo podpisati izjave, da so vse zagotovljene informacije popolne, zanesljive in resnične, ter potrditi, da so njihovi zahtevki za plačilo, kadar zahtevajo povračilo, utemeljeni z ustreznimi dokazili;
Regrets that the Court of Auditors found that, notwithstanding the ex post audit strategy adopted in 2012 and three audits carried out, no 2012 expenditure has yet been verified;
ugotavlja, da agencija zato ne meni, da učinkovitih predhodnih kontrol ni, ampak da temeljijo na izjavah, ki jih zagotovijo javni organi, in preverjanjih verodostojnosti;
Acknowledges from the Agency that its beneficiaries are the national Border Guard authorities of Member States and Schengen associated countries, who have to sign declarations that all information provided is full, reliable and true and certify that their requests for payment are substantiated by adequate supporting documents, when claiming reimbursement;
ugotavlja, da je agencija izvedla ukrepe za okrepitev okvira predhodnih kontrol in junija 2013 uvedla sistem predhodnih kontrol na podlagi tveganj;
notes that the Agency does not, therefore, consider that effective ex ante controls are absent, but that they are based on declarations made by public authorities and plausibility checks;
poziva agencijo in Računsko sodišče, naj poiščeta obojestransko sprejemljivo rešitev, ki bo upoštevala revizijske standarde Računskega sodišča in posebni položaj agencije;
Notes that the Agency undertook measures to strengthen the ex ante control framework and has put in place a risk based ex ante control system since June 2013;
Upravljanje proračuna in finančno poslovodenje
calls on the Agency and the Court of Auditors to come up with a mutually acceptable solution, which takes into account the Court of Auditors’ audit standards, as well as the Agency’s particular situation;
ugotavlja, da je zaradi proračunskega spremljanja v proračunskem letu 2012 stopnja izvrševanja proračuna dosegla 98,86 % in da je stopnja izvrševanja plačil znašala 75,23 %;
Notes that budget monitoring efforts during the financial year 2012 resulted in a budget implementation rate of 98,86 % and that the payment appropriations execution rate was 75,23 %;
ugotavlja, da je letna revizija Računskega sodišča razkrila, da je bilo 21800000 EUR (25 % prevzetih sredstev) prenesenih v leto 2013, medtem ko so prenosi v zvezi z naslovom III znašali 19600000 EUR;
Commitments and carry-overs
želi spomniti, da je raven prenosov večinoma povezana z operativnim in večletnim značajem dejavnosti agencije;
Notes that the Court of Auditors’ annual audit found that EUR 21800000 (25 % of committed appropriations) was carried over to 2013, whereas carry-overs related to title III amounted to EUR 19600000;
z zaskrbljenostjo ugotavlja, da je raven prenosov prekomerna, kot je bila že leta 2011, in v nasprotju s proračunskim načelom enoletnosti;
recalls that the level of carry-overs is mostly related to the operational and multiannual nature of the Agency’s activities;
vseeno priznava, da so prenosi neizogiben rezultat tega, da agencija opravlja svoje dolžnosti;
Notes with concern that the level of carry-overs is excessive, as it was in 2011, and is at odds with the budgetary principle of annuality;
Prerazporeditve
acknowledges, however, that the carry-overs are an inevitable result of the Agency performing its duties;
ugotavlja, da je iz letnega poročila o dejavnostih in ugotovitev revizije Računskega sodišča razvidno, da je agencija opravila 39 proračunskih prerazporeditev v skupnem znesku 11500000 EUR, ki so vplivale na 70 od 79 proračunskih vrstic;
Transfers
priznava, da je to večinoma posledica dejstva, da je bila druga sprememba proračuna za leto 2012, povezana z večjimi zahtevami jeseni 2012, odobrena šele oktobra 2012;
Notes that according to the annual activity report, as well as the Court of Auditors’ audit findings, the Agency made 39 budgetary transfers, amounting to EUR 11500000, affecting 70 of the 79 budgetary lines;
zato meni, da so bile te prerazporeditve nujne in upravičene;
acknowledges that this is mostly due to the fact that the second budgetary amendment for 2012 addressing increased demands in autumn 2012 was only approved in October 2012;
Postopki javnih naročil in zaposlovanja
is of the opinion, therefore, that those transfers were necessary and well justified;
ugotavlja, da Računsko sodišče v letnem revizijskem poročilu za leto 2012 na osnovi vzorčnih transakcij in drugih revizijskih ugotovitev ni imelo pripomb glede postopkov javnih naročil v agenciji;
Procurement and recruitment procedures
z zaskrbljenostjo ugotavlja, da je Računsko sodišče v svojem letnem revizijskem poročilu za leto 2012 odkrilo pomanjkljivosti v postopkih zaposlovanja agencije, ki vplivajo na preglednost in enako obravnavo kandidatov, in sicer to, da so bila vprašanja za pisna preverjanja in pogovore s kandidati določena, ko je izbirna komisija že preučila prošnje, in da izbirna komisija ni dokumentirala vseh svojih sestankov in odločitev;
Notes that for the year 2012, neither sampled transactions nor other audit findings have led to any comments on the Agency’s procurement procedures in the Court of Auditors’ annual audit report;
Preprečevanje in obvladovanje navzkrižja interesov ter preglednost
Notes with concern that the Court of Auditors identified in its annual audit report for 2012 shortcomings in the Agency’s recruitment procedures which affect transparency and equal treatment of candidates, namely that questions for written tests and interviews were set after applications had been examined by the selection board and that the selection board did not document all its meetings and decisions;
ugotavlja, da je agencija uvedla številne ukrepe za upravljanje primerov navzkrižij interesov ter njihovo preprečevanje in je razvila podroben disciplinski postopek;
Prevention and management of conflicts of interests and transparency
poziva agencijo, naj navede, ali je pripravila posebno politiko za preprečevanje in upravljanje navzkrižij interesov na podlagi smernic Komisije;
Acknowledges that the Agency has put in place several measures to manage and prevent situations of conflicts of interests and developed a detailed disciplinary procedure;
ugotavlja, da življenjepisi in izjave o interesih članov upravnega odbora ter izjave o interesih izvršnega direktorja in najvišjih vodstvenih delavcev niso objavljeni;
calls on the Agency to indicate whether or not it has established a specific policy for the prevention and management of conflicts of interests based on the Commission’s guidelines;
poziva agencijo, naj to nepravilnost nemudoma odpravi;
Observes that the CVs and Declarations of Interests of the members of the Management Board, as well as the Declarations of Interests of the Executive Director and senior management, are not publicly available;
Notranje kontrole
calls on the Agency to remedy the situation as a matter of urgency;
obžaluje, da je bil popis sredstev agencije na podlagi ugotovitev Računskega sodišča nepopoln in ni zajel vseh sredstev v njeni lasti ter da niso bila upoštevana sredstva v izgradnji in sredstva, pridobljena proti koncu leta;
Internal controls
obžaluje tudi, da ni bilo nobenega postopka za odtujitev osnovnih sredstev;
Regrets that according to the Court of Auditors’ findings, the Agency’s physical inventory was incomplete and did not cover all assets owned and that assets under construction and assets purchased near the end of the year were not taken into account;
je seznanjen s trditvami agencije, da je bil pripravljen popoln popis sredstev, ki vključuje odpisana opredmetena osnovna sredstva;
regrets, moreover, that there was no procedure for the disposal of fixed assets;
Notranje revidiranje
acknowledges from the Agency that a complete physical inventory has been established, including tangible assets which were written-off;
je seznanjen z navedbami agencije, da je Služba Komisije za notranjo revizijo (IAS) leta 2012 izvedla oceno tveganj, na podlagi katere je nastal strateški revizijski načrt za obdobje 2013–2015, ki navaja prihodnje revizijske vsebine;
Internal audit
ugotavlja, da je IAS izvedla tudi preverjanje svojih predhodnih revizijskih priporočil agenciji in odkrila, da sta primera dveh zelo pomembnih priporočil zaključena;
Acknowledges from the Agency that in 2012 the Commission’s Internal Audit Service (IAS) conducted a risk assessment, which resulted in a Strategic Audit Plan 2013-2015 listing future audit topics;
ugotavlja, da bo akcijski načrt, ki ga je pripravila agencija, da bi obravnavala preostala nezaključena priporočila, po mnenju IAS ublažil tveganja, če bo izveden pravočasno;
Notes that the IAS also carried out a follow-up of its earlier audit recommendations to the Agency, and found that two very important recommendations were closed;
Uspešnost
notes that according to the IAS, the action plan developed by the Agency in order to address the remaining outstanding recommendations will mitigate the risks if it is implemented in a timely manner;
zahteva, da agencija na dostopen način, predvsem prek spletnega mesta, sporoča rezultate svojega dela in učinke za evropske državljane.
Requests that the Agency communicate the results and impact its work has on European citizens in an accessible way, mainly through its website.
UL C 365, 13.12.2013, str.
Refers, in respect of the other observations accompanying its Decision on discharge, which are of a horizontal nature, to its resolution of 3 April 2014 [7] on the performance, financial management and control of the agencies.
251.
OJ L 298, 26.10.2012, p.
UL L 349, 25.11.2004, str.
OJ L 349, 25.11.2004, p.
UL L 357, 31.12.2002, str.
with observations forming an integral part of its Decision on discharge in respect of the implementation of the budget for the SESAR Joint Undertaking for the financial year 2012
s pripombami, ki so del sklepa o razrešnici glede izvrševanja proračuna Skupnega podjetja SESAR za proračunsko leto 2012
having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [2], and in particular Article 185 thereof,having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 [3], and in particular Article 208 thereof,having regard to Council Regulation (EC) No 219/2007 of 27 February 2007 on the establishment of a Joint Undertaking to develop the new generation European air traffic management system (SESAR) [4], and in particular Article 4b thereof,having regard to Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities [5],having regard to Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [6], and in particular Article 108 thereof,having regard to its previous discharge decisions and resolutions;
ob upoštevanju Uredbe Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti [2], zlasti člena 185 Uredbe,ob upoštevanju Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije, in razveljavitvi Uredbe Sveta (ES, Euratom) št. 1605/2002 [3], zlasti člena 208 Uredbe,ob upoštevanju Uredbe Sveta (ES) št. 219/2007 z dne 27. februarja 2007 o ustanovitvi skupnega podjetja za razvoj nove generacije evropskega sistema upravljanja zračnega prometa (SESAR) [4], zlasti člena 4b Uredbe,ob upoštevanju Uredbe Komisije (ES, Euratom) št. 2343/2002 z dne 19. novembra 2002 o okvirni finančni uredbi za organe iz člena 185 Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti [5],ob upoštevanju Delegirane uredbe Komisije (EU) št. 1271/2013 z dne 30. septembra 2013 o okvirni finančni uredbi za organe iz člena 208 Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta [6], zlasti člena 108 Delegirane uredbe,ob upoštevanju svojih prejšnjih sklepov in resolucij o razrešnici,
A. whereas the SESAR Joint Undertaking (‘the Joint Undertaking’) was set up in February 2007 to run the Single European Sky Air Traffic Management Research (SESAR) programme that aims to modernise air traffic management in Europe,
A. ker je bilo Skupno podjetje SESAR (v nadaljevanju: skupno podjetje) ustanovljeno februarja 2007 za izvajanje programa Enotno evropsko nebo – raziskave upravljanja zračnega prometa (SESAR), katerega cilj je posodobiti upravljanje zračnega prometa v Evropi;
B. whereas the SESAR project is divided into a ‘definition phase‘(2004-2007) led by Eurocontrol, a first ‘development phase‘(2008-2016), funded by the 2008-2013 programming period managed by the Joint Undertaking and a ‘deployment phase’ (2014-2020) running in parallel to the ‘development phase’; whereas the deployment phase is expected to be led by industry and stakeholders for the large-scale production and implementation of the new air traffic management infrastructure,
B. ker je projekt SESAR razdeljen v „fazo opredelitve“ (2004–2007), ki jo vodi Eurocontrol, prvo „razvojno fazo“ (2008–2016), ki se financira v programskem obdobju 2008–2013 in jo upravlja skupno podjetje, ter „uvajalno fazo“ (2014–2020), ki poteka vzporedno z „razvojno fazo“; ker naj bi uvajalno fazo vodili industrija in zainteresirane strani, namenjena pa bo obsežni izdelavi in uvajanju nove infrastrukture sistema upravljanja zračnega prometa;
C. whereas the Joint Undertaking started to work autonomously in 2007 and the ‘deployment phase’ is bound to start,
C. ker je skupno podjetje začelo samostojno delovati leta 2007 in se bo „uvajalna faza“ kmalu začela;
D. whereas the Joint Undertaking was designed as a public-private partnership with the Union and Eurocontrol as founding members,
D. ker je bilo skupno podjetje zasnovano kot javno-zasebno partnerstvo, katerega ustanovna člana sta Unija in Eurocontrol;
E. whereas the Joint Undertaking will own all the tangible and intangible assets which it creates or which are transferred to it for the development phase of the SESAR Programme in accordance with specific agreements with its members,
E. ker je skupno podjetje lastnik vseh opredmetenih in neopredmetenih sredstev, ki jih ustvari ali se nanj prenesejo za razvojno fazo programa SESAR v skladu s posebnimi sporazumi z njegovimi člani;
F. whereas the Court of Auditors stated that it has obtained reasonable assurance that the annual accounts of the Joint Undertaking for the financial year 2012 are reliable and that the underlying transactions are, in all material respects, legal and regular,
F. ker je Računsko sodišče navedlo, da je pridobilo zadostno zagotovilo o zanesljivosti letnih računovodskih izkazov skupnega podjetja za proračunsko leto 2012 ter o zakonitosti in pravilnosti vseh pomembnih vidikov z njimi povezanih transakcij;
G. whereas in April 2010 the Court of Auditors delivered Opinion No 2/2010 on the SESAR Financial Rules,
G. ker je Računsko sodišče aprila 2010 podalo mnenje št. 2/2010 o finančnih pravilih skupnega podjetja SESAR;
H. whereas the budget for the 2008-2016 development phase of the SESAR project is EUR 2100000000,
H. ker proračun za razvojno fazo projekta SESAR v obdobju 2008–2016 znaša 2100000000 EUR;
Notes that the Joint Undertaking’s final budget for the financial year 2012 included commitment appropriations of EUR 156600000 and payment appropriations of EUR 124200000;
ugotavlja, da je končni proračun skupnega podjetja za leto 2012 vključeval odobritve za prevzem obveznosti v višini 156600000 EUR in odobritve plačil v višini 124200000 EUR;
notes, furthermore, that the utilisation rates for commitment and payment appropriations were 95 % and 86 % respectively;
poleg tega ugotavlja, da sta bili stopnji uporabe odobritev za prevzem obveznosti in odobritev plačil 95 % oziroma 86 %;
Takes note that the 2012 budget outturn account at year-end 2012 was EUR 12,4 million including revenues of EUR 107,5 million plus the 2011 budget surplus of EUR 15,6 million against payments of EUR 107,3 million;
ugotavlja, da je izkaz realizacije proračuna za leto 2012 ob koncu leta 2012 znašal 12,4 milijona EUR, vključno s prihodki v višini 107,5 milijona EUR in proračunskim presežkom 15,6 milijona EUR iz leta 2011, pobotanimi s plačili v višini 107,3 milijona EUR;
Points out that at year-end, cash and cash equivalents amounted to EUR 15,7 million;
opozarja, da so denarna sredstva in njihovi ustrezniki konec leta znašali 15,7 milijona EUR;
notes that this is at odds with the budgetary principle of equilibrium;
ugotavlja, da je to v nasprotju s proračunskim načelom ravnotežja;
reminds the Joint Undertaking of the need to implement concrete measures to attain budget equilibrium;
opozarja skupno podjetje, da je treba izvesti konkretne ukrepe za uravnoteženje proračuna;
Takes note that as of 31 December 2012, EUR 233,8 million had been paid to the members of the Joint Undertaking and that it is expected that EUR 361,2 million will be paid by 31 December 2016, totalling the EUR 595 million co-financing contributions to be paid to members by the Joint Undertaking with the cash resources made available mostly by the Union;
ugotavlja, da je bilo do 31. decembra 2012 članom skupnega podjetja izplačanih 233,8 milijona EUR in da bo do 31. decembra 2016 po pričakovanjih izplačanih 361,2 milijona EUR, kar skupaj znaša 595 milijonov EUR prispevkov za sofinanciranje, ki jih skupno podjetje plača članom iz denarnih sredstev, ki jih zagotovi večinoma Unija;
calls on the Joint Undertaking to inform the discharge authority of the progress of the ‘2008-2016 ‘development phase’, as well as to continue its efforts to ensure sound financial management and continued respect for budgetary principles;
poziva skupno podjetje, naj organ za podelitev razrešnice obvešča o napredku „razvojne faze“ za obdobje 2008–2016 ter si še naprej prizadeva zagotavljati dobro finančno poslovodenje in tudi v prihodnje spoštuje proračunska načela;
Notes that during 2012, the Executive Director validated net in-kind contributions of EUR 139,2 million while the net in-kind contributions over the life of SESAR are estimated to be EUR 1300 million, as stipulated by the Multilateral Framework Agreement;
ugotavlja, da je izvršni direktor leta 2012 potrdil neto prispevke v naravi v višini 139,2 milijona EUR, medtem ko so neto prispevki v naravi v času obstoja skupnega podjetja SESAR ocenjeni na 1300 milijonov EUR, kot določa večstranski okvirni sporazum;
calls on the Joint Undertaking to inform the discharge authority of the total accumulated amount of validated net in-kind contributions at the end of 2013;
poziva skupno podjetje, naj obvesti organ za podelitev razrešnice o skupnem znesku potrjenih neto prispevkov v naravi ob koncu leta 2013;
Notes that in 2013, the Accounting Officer confirmed the validation of the underlying business processes in line with the Financial Rules of the Joint Undertaking and that no significant changes were made to the internal control system during the 2012 financial year;
ugotavlja, da je računovodja leta 2013 potrdil, da so bili osnovni poslovni procesi potrjeni v skladu s finančnimi pravili skupnega podjetja in da v proračunskem letu 2012 ni bilo bistvenih sprememb sistema notranjega nadzora;
Supports the improvements proposed by the Court of Auditors in the following ex ante control areas:
podpira izboljšave, ki jih Računsko sodišče predlaga na naslednjih področjih predhodnih kontrol:
Improvements of the documentation of the controls performed by the Joint Undertaking on the monitoring of project deliverables, project performance analysis, subcontractor monitoring and cost claim certificates;
boljše dokumentiranje kontrol, ki jih izvaja skupno podjetje v okviru spremljanja rezultatov projekta, analize uspešnosti projekta, spremljanja podizvajalcev ter potrdil, izdanih za zahtevke za povračilo stroškov;
Follow up of the recommendation of the technical joint audit performed by the SESAR and Clean Sky Joint Undertakings, which recommended enhancing the exchange of data and results between the two Joint Undertakings, as well as coordination at management and expert levels and to the establishment of criteria for allocating projects between them;
nadaljnje ukrepanje na podlagi priporočila tehnične skupne revizije, ki sta jo izvedli skupni podjetji SESAR in Čisto nebo, v okviru katere sta bili priporočeni večja izmenjava podatkov in rezultatov med obema skupnima podjetjema ter usklajevanje na ravni upravljanja in strokovni ravni, pa tudi določitev meril za razporejanje projektov med podjetjema;
Recalls that the Joint Undertaking was set up in February 2007;
želi spomniti, da je bilo skupno podjetje ustanovljeno februarja 2007;
welcomes the fact that in 2012, the Commission’s Internal Audit Service and the Joint Undertaking’s internal auditing function started to implement the Coordinated Internal Audit Service (IAS) Strategic Audit Plan for the Joint Undertaking for the period 2012-2014;
pozdravlja dejstvo, da sta Služba Komisije za notranjo revizijo (IAS) in služba skupnega podjetja za notranjo revizijo leta 2012 začeli izvajati usklajen strateški revizijski načrt Službe za notranjo revizijo za skupno podjetje za obdobje 2012–2014;