natgillin/translations-raw huggingface dataset:
Most errors concern overcharged personnel and indirect costs 5.11. Most of the quantified errors which we found (33 out of 38) concerned the reimbursement of ineligible personnel and indirect costs declared by beneficiaries. 
Večina napak se nanaša na previsoko obračunane stroške dela in posredne stroške 5.11 Večina količinsko opredeljenih napak, ki smo jih odkrili (33 od 38), se nanaša na povračilo neupravičenih stroškov dela in posrednih stroškov, ki so jih prijavili upravičenci.
We detected these errors mainly, but not exclusively, in projects for the Seventh Research Framework Programme (see Figure 5.3). 
Te napake smo odkrili v glavnem – vendar ne samo – pri projektih 7. okvirnega programa za raziskave (glej sliko 5.3).
(2) In certain cases, for example cost statements for Seventh Research Framework Programme projects where the EU contribution exceeds 375 000 euro, independent auditors must certify that the declared costs are eligible. 
(2) V nekaterih primerih, na primer pri izkazih stroškov za projekte 7. okvirnega programa za raziskave, pri katerih prispevek EU presega 375 000 EUR, mora upravičenost prijavljenih stroškov potrditi neodvisni revizor.
EN 13.10.2016 Official Journal THE COURT’S OBSERVATIONS of the European Union C 375/149 THE COMMISSION’S REPLIES Figure 5.3 — Example of the reimbursement of ineligible personnel costs We examined a cost statement of 250000 euro from a beneficiary working with eight partners on a project for the development of cloud computing services under the Information and Communication Technologies Policy Support Programme within the 2007-2013 Competitiveness and Innovation Programme. 
13.10.2016 Uradni list Evropske unije C 375/149 ODGOVORI KOMISIJE SL UGOTOVITVE SODIŠČA Slika 5.3 – Primer povračila neupravičenih stroškov dela Preučili smo izkaz stroškov v višini 250 000 EUR, ki ga je predložil upravičenec, ki je sodeloval z osmimi partnerji pri projektu razvoja računalniških storitev v oblaku v okviru podpornega programa za politiko informacijskih in komunikacijskih tehnologij, ki je bil del programa za konkurenčnost in inovativnost za obdobje 2007–2013.
We found that the personnel costs charged to the project were overstated as they were calculated using a standard number of working hours which was higher than the actual number of hours. The salary cost also included ineligible bonus payments. 
Ugotovili smo, da so bili stroški dela, obračunani pri projektu, previsoki, saj so bili izračunani na podlagi standardnega števila delovnih ur, ki je bilo višje od dejanskega števila ur.
Figure 5.3 — Example of the reimbursement of ineligible personnel costs The Commission will recover the unduly paid amounts. 
Slika 5.3 – Primer povračila neupravičenih stroškov osebja Komisija bo izterjala neupravičena izplačila.
The overstating of hourly rates was caused by errors in the calculation of productive hours. 
Precenjevanje urne postavke je nastalo zaradi napak v izračunu produktivnih ur.
The rules for this calculation have been simplified in Horizon 2020 to avoid this sort of error. 
Pri programu Obzorje 2020 so bila poenostavljena pravila za ta izračun, da bi se preprečile tovrstne napake.
5.12. Almost all of the errors we found in cost statements were due to beneficiaries misinterpreting the complex eligibility rules or incorrectly calculating their eligible costs. 
5.12 Skoraj vse napake, ki smo jih odkrili v izkazih stroškov, so nastale zato, ker so si upravičenci napačno razlagali zapletena pravila o upravičenosti ali ker so napačno izračunali upravičene stroške.
We identified two cases of suspected fraud, where the beneficiaries appeared to have intentionally overstated their eligible project costs. 5.12. 
Odkrili smo dva primera suma goljufij, pri katerih se zdi, da so upravičenci namerno prikazali previsoke upravičene stroške.
In view of the complexity of the rules, the Commission has introduced many simplifications into Horizon 2020. 
5.12 Zaradi zapletenosti pravil je Komisija v program Obzorje 2020 uvedla številne poenostavitve.
These include: — one funding rate per action, identified in the call for proposals, — a f lat rate for indirect costs, — simplified time recording and greater use of beneficiaries’ practices, — more flexible rules for third parties and subcontracting, — simpler and clearer rules for calculation of productive hours (and so personnel costs) Where policy objectives allow for even simpler rules and mechanisms, these have been introduced. 
Te vključujejo: — enotno stopnjo plačila na posamezen ukrep, opredeljen v razpisu za zbiranje predlogov, — pavšalno stopnjo za posredne stroške, — poenostavljeno beleženje časa in večjo uporabo prakse upravičencev, — prožnejša pravila za tretje osebe in sklepanje pogodb s podizvajalci, — enostavnejša in jasnejša pravila za izračun produktivnih ur (in tako stroškov za osebje). Kjer cilji politike omogočajo uporabo preprostejših pravil in mehanizmov, so bili ti uvedeni.
European Research Council and Marie Skłodowska Curie grants are straightforward — they largely concern public bodies, use flat rates and lump sums more widely, and the majority are single beneficiary grants. 
Upravljanje nepovratnih sredstev Evropskega raziskovalnega sveta in sredstev Marie Skłodowska Curie je preprosto – večinoma zadevajo javne organe, pogosteje se uporabljajo pavšalne stopnje in pavšalni zneski ter imajo večinoma enega upravičenca.
This limits the scope for misinterpretation, and error rates are below 2 % for these schemes. 
To omejuje možnosti za napačno razlago in stopnje napak za te sheme so pod 2 %.
5.13. The rules for the use of consultants has proven to be difficult in FP7, the rules have been simplified in Horizon 2020. 
5.13 Pravila za uporabo svetovalcev so se v sedmem okvirnem programu izkazala za težavna, pravila so bila poenostavljena pri programu Obzorje 2020.
5.13. For personnel costs, beneficiaries often incorrectly calculated the hourly rates of their staff charged to the project or were unable to provide adequate evidence of the actual time spent by their staff on the project. 
5.13 Pri stroških dela so upravičenci pogosto nepravilno izračunali urne postavke svojih delavcev, ki so jih obračunali pri projektu, ali niso mogli predložiti ustreznih dokazil o dejanskem času, ki so ga njihovi delavci porabili za delo na projektu.
In five cases, beneficiaries erroneously declared the use of external consultants as personnel costs (see Figure 5.4). 
V petih primerih so upravičenci napačno prijavili delo zunanjih svetovalcev kot stroške dela (glej sliko 5.4).
EN C 375/150 Official Journal THE COURT’S OBSERVATIONS of the European Union 13.10.2016 THE COMMISSION’S REPLIES Figure 5.4 — Example of the reimbursement of ineligible personnel costs We examined a cost statement of 85000 euro from a beneficiary working with 11 partners on a project under the Seventh Research Framework Programme for the development of environmental monitoring systems. The beneficiary hired consultants to implement the project. 
C 375/150 Uradni list Evropske unije 13.10.2016 ODGOVORI KOMISIJE SL UGOTOVITVE SODIŠČA Slika 5.4 – Primer povračila neupravičenih stroškov dela Preučili smo izkaz stroškov v višini 85 000 EUR, ki ga je predložil upravičenec, ki je pri projektu razvoja sistemov okoljskega spremljanja v okviru 7. okvirnega programa za raziskave sodeloval z 11 partnerji in ki je za izvedbo projekta najel svetovalce.
We found that the consultants did not meet the criteria to be considered as in-house consultants, especially as the cost of employing the consultants was significantly higher than the personnel costs of employees of the same category at the beneficiary. 
Ugotovili smo, da ti svetovalci niso izpolnjevali meril za upravičenčeve lastne svetovalce, zlasti ker je bil strošek njihovega najema veliko višji od stroškov dela upravičenčevih delavcev iste kategorije.
In addition, the personnel costs claimed for one staff member were not justified by any supporting evidence. 
Poleg tega za stroške dela, prijavljene za enega od zaposlenih, ni bilo dokazil, ki bi jih upravičevala.
Figure 5.4 — Example of the reimbursement of ineligible personnel costs The rules for consultants have been simplified in Horizon 2020 to avoid or reduce this sort of error. 5.14. 
Slika 5.4 – Primer povračila neupravičenih stroškov osebja Pravila za svetovalce so bila poenostavljena pri programu Obzorje 2020, da bi se preprečile ali zmanjšale tovrstne napake.
For indirect costs, beneficiaries committing errors in declaring actual indirect costs used an incorrect methodology or included ineligible costs in the calculation of the amount of their overheads attributable to the project (see Figure 5.5). 
5.14 Pri posrednih stroških so upravičenci, ki so naredili napake pri prijavi dejanskih posrednih stroškov, uporabili napačno metodologijo ali v izračun zneska režijskih stroškov, ki jih je bilo mogoče pripisati projektu, vključili neupravičene stroške (glej sliko 5.5).
For beneficiaries declaring a flat rate of indirect costs, based on a percentage of direct costs, any error in their direct costs led to a proportionate error in their eligible indirect costs. 5.14. 
Pri upravičencih, ki so prijavili posredne stroške po pavšalni stopnji na podlagi odstotka neposrednih stroškov, je vsaka napaka pri neposrednih stroških privedla do sorazmerne napake pri upravičenih posrednih stroških.
The calculation of actual indirect costs is complex and a regular source of errors. 
5.14 Izračun dejanskih posrednih stroškov je zapleten in reden vir napak.
The rules of Horizon 2020 have been simplified and a flat rate of overheads will apply in all cases, so avoiding these errors. 
Pravila za program Obzorje 2020 so bila poenostavljena in pavšalna stopnja za režijske stroške se bo uporabljala v vseh primerih, s čimer naj bi se izognili tem napakam.
Figure 5.5 — Example of the reimbursement of ineligible indirect costs We examined a cost statement of 146000 euro from a beneficiary working with eleven partners on a project under the Seventh Research Framework Programme for the development of enhanced geographical management information systems. 
Slika 5.5 – Primer povračila neupravičenih posrednih stroškov Preučili smo izkaz stroškov v višini 146 000 EUR, ki ga je predložil upravičenec, ki je pri projektu razvoja izboljšanih geografskih upravljavskih in informacijskih sistemov v okviru 7. okvirnega programa sodeloval z 11 partnerji.
We found that part of the personnel costs declared by the beneficiary had actually been deployed on a different project. 
Ugotovili smo, da je bil del stroškov dela, ki jih je prijavil, v resnici razporejen na drug projekt.
The beneficiary included ineligible items in its calculation of indirect costs (personnel costs not linked to administrative support, marketing costs, and office and travel costs which were not linked to the research activities). 
Upravičenec je v svoj izračun posrednih stroškov vključil neupravičene postavke (stroške dela, ki niso bili povezani z administrativno podporo, stroške marketinga ter pisarniške in potne stroške, ki niso bili povezani z raziskovalnimi dejavnostmi).
Figure 5.5 — Example of the reimbursement of ineligible indirect costs Regarding indirect costs, the example shows the complexity of calculating actual indirect costs. 
Slika 5.5 – Primer povračila neupravičenih posrednih stroškov V zvezi s posrednimi stroški primer kaže zapletenost izračuna dejanskih posrednih stroškov.
This is why Horizon 2020 introduces a flat rate of overheads for all projects. 
Zato program Obzorje 2020 uvaja pavšalno stopnjo režijskih stroškov za vse projekte.
However, in our 2014 annual report we pointed to increased risks of irregular payments in cases where researchers receive additional remuneration(3); or where participants make use of a large research infrastructure. 
Toda v našem letnem poročilu za leto 2014 smo opozorili na večje tveganje nepravilnih plačil, kadar raziskovalci prejmejo dodatna plačila (3) ali kadar udeleženci uporabljajo veliko raziskovalno infrastrukturo.
We recommended that the Commission develop an appropriate control strategy, including adequate checks of costs declared under those specific eligibility criteria(4). 
Komisiji smo priporočili, naj pripravi ustrezno strategijo kontrole, ki bo vključevala ustrezne kontrole stroškov, prijavljenih pod temi posebnimi merili za upravičenost (4).
In the limited testing we performed for Horizon 2020 (5) in 2015, we noted that the risk related to additional remuneration occurred in practice. 
Pri omejenem preizkušanju, ki smo ga leta 2015 opravili za Obzorje 2020 (5), smo opazili, da je tveganje v zvezi z dodatnimi plačili dejansko obstajalo.
Breaches of procurement rules 5.16. Although we found 6 cases of error in the 10 procurements we examined, compliance with procurement rules improved significantly compared to the previous year. 
Kršitve pravil o javnem naročanju 5.16 Čeprav smo v 10 preučenih postopkih javnega naročanja odkrili 6 primerov napak, se je spoštovanje pravil javnega naročanja v primerjavi z lanskim letom bistveno izboljšalo.
In one case, we identified a serious failure to comply with the rules on public procurement, and therefore the declared costs for the audited contract were ineligible. 
V enem primeru smo odkrili resno nespoštovanje pravil javnega naročanja, zaradi katerega so bili prijavljeni stroški revidirane pogodbe neupravičeni.
The remaining errors included cases of non-compliance with information and publication requirements, incorrect application of the selection criteria and shortcomings in the tender specifications. 
Druge napake vključujejo primere nespoštovanja zahtev za obveščanje in objavo, nepravilno uporabo meril za izbor in pomanjkljivosti v razpisni dokumentaciji.
These procedural errors are not quantified and do not contribute to our estimated error rate. 
Te postopkovne napake niso količinsko opredeljene in ne prispevajo k ocenjeni stopnji napake.
We consider that the reports provide a fair assessment of financial management in relation to the regularity of transactions, and the information provided corroborates our findings and conclusions in most respects. 
Menimo, da je ocena finančnega poslovodenja glede pravilnosti z izkazi povezanih transakcij v poročilih poštena, informacije pa večinoma potrjujejo naše ugotovitve in zaključke.
For example, the annual activity report of DG RTD includes a reservation on payments in reimbursement of cost claims under the Seventh Research Framework Programme. of the European Union C 375/151 THE COMMISSION’S REPLIES 5.15. 
Na primer, letno poročilo o dejavnostih GD za raziskave in inovacije vsebuje pridržek za izplačila povračil zahtevkov za plačila v okviru 7. okvirnega programa za raziskave.
The Commission has set up an audit strategy for Horizon 2020 and is also developing control strategies following the Court’s recommendations. 
5.15 Komisija je za program Obzorje 2020 oblikovala revizijsko strategijo, na podlagi priporočil Računskega sodišča pa razvija tudi strategije kontrole.
Regarding additional remuneration in non-profit beneficiaries, the Commission developed rules that it hoped would find a balance between simplification, certainty, and reasonable assistance to researchers while ensuring sound financial management. 
V zvezi z dodatnim plačilom nepridobitnim upravičencem je Komisija pripravila pravila, s katerimi naj bi se ob zagotavljanju dobrega finančnega poslovodenja vzpostavilo ravnotežje med poenostavitvijo, varnostjo in ustrezno pomočjo raziskovalcem.
The Court's observation aligns with the Commission’s own experience, and solutions are actively being sought with the organisations and Member States involved. 
Ugotovitev Računskega sodišča je v skladu z lastnimi izkušnjami Komisije in dejavno se iščejo rešitve z vključenimi organizacijami in državami članicami.
(3) Payments made on top of an employee’s usual remuneration (for instance for additional work or specific expertise) which result in a higher hourly rate for specific projects. 
(3) Plačila, izplačana dodatno k običajnemu plačilu zaposlenih (npr. za dodatno delo ali neko določeno strokovno znanje), ki privedejo do višje urne postavke za posamezne projekte.
(4) See the 2014 annual report, paragraphs 5.14 and 5.35. 
(4) Glej odstavka 5.14 in 5.35 letnega poročila za leto 2014.
(5) Our sample for transaction testing included one sample item for Horizon 2020. 
(5) Naš vzorec za preizkušanje transakcij je vključeval eno vzorčno postavko za Obzorje 2020.
5.19. DG RTD introduced a reservation concerning payments in reimbursement of cost claims for the Research Fund for Coal and Steel, as the residual error rate was estimated at around 3%. 
5.19 GD za raziskave in inovacije je uvedel pridržek v zvezi z izplačili povračil zahtevkov za stroške za Raziskovalni sklad za premog in jeklo, ker je bila stopnja preostale napake ocenjena v višini približno 3 %.
DG GROW introduced a reservation concerning payments in reimbursement of cost claims for the Competive-ness and Innovation 2007-2013 Framework Programme, where the estimated residual error rate was 6,1 %. 5.20. 
GD za notranji trg, industrijo, podjetništvo ter mala in srednja podjetja je uvedel pridržek v zvezi z izplačili povračil zahtevkov za stroške za Okvirni program za konkurenčnost in inovacije za obdobje 2007–2013, ker je ocenjena stopnja preostale napake znašala 6,1 %.
For both the Research Fund for Coal and Steel and the Competitiveness and Innovation 2007-2013 Framework Programme, the main reason for errors is the complexity of the rules and the fact that because the eligibility conditions are similar but not exactly the same as those for the Seventh Research Framework Programme, beneficiaries make errors by applying the rules for the Seventh Research Framework Programme in the calculation of their cost statements. 
5.20 Pri obeh – Raziskovalnem skladu za premog in jeklo ter Okvirnem programu za konkurenčnost in inovacije za obdobje 2007–2013 – je bil glavni vzrok za napake kompleksnost pravil in to, da so pogoji za upravičenost podobni, vendar ne povsem enaki kot za 7. okvirni program za raziskave. Upravičenci delajo napake, ker pri izračunih za izkaze stroškov uporabljajo pravila 7. okvirnega programa za raziskave.
EXAMINATION OF SELECTED MANAGEMENT AND CONTROL SYSTEMS Common Support Centre for research and innovation spending 5.21. Responsibility for research and innovation spending is shared by numerous implementing bodies: eight Commission directorates-general, seven joint undertakings, four executive agencies, one decentralised agency, and several international organisations working under delegation agreements. 
PREUČITEV IZBRANIH SISTEMOV UPRAVLJANJA IN KONTROLE Skupni podporni center za upravljanje porabe za raziskave in inovacije 5.21 Odgovornost za porabo na področju raziskav in inovacij si deli veliko organov izvajanja: osem generalnih direktoratov Komisije, sedem skupnih podjetij, štiri izvajalske agencije, ena decentralizirana agencija ter več mednarodnih organizacij, ki delujejo na podlagi sporazumov o prenosu pooblastil.
With a view to efficient and harmonised programme implementation, and taking into account our recommenda-tion(6), in January 2014 the Commission established a Common Support Centre for the management of Horizon 2020. 
5.22 Zaradi učinkovitega in usklajenega izvajanja programov je Komisija ob upoštevanju našega priporočila (6) januarja 2014 ustanovila Skupni podporni center za upravljanje Obzorja 2020.
The Centre is hosted by DG RTD and provides common services in legal support, ex-post audits (through the Common Audit Service), IT systems and operations, business processes and programme information and data. of the European Union THE COMMISSION’S REPLIES 13.10.2016 5.20. 
Center je del GD za raziskave in inovacije in izvaja skupne storitve na področjih pravne pomoči, naknadnih revizij (v okviru Skupne revizijske službe), sistemov in operacij IT ter informacij in podatkov za poslovne procese in programe.
The rules for the Research Fund for Coal and Steel, a small independent scheme within the Directorate-General for Research and Innovation (expenditure of 44 million euro in 2015) are being harmonised with those of the main Framework Programme wherever possible. 
5.20 Pravila za Raziskovalni sklad za premog in jeklo, majhno neodvisno shemo pri Generalnem direktoratu za raziskave in inovacije (44 milijonov EUR odhodkov v letu 2015), so bila usklajena s pravili za glavni okvirni program povsod, kjer je bilo to mogoče.
(6) See special report No 2/2013 ‘Has the Commission ensured efficient implementation of the Seventh Framework Programme for Research?’ 
(6) Glej Posebno poročilo št.
EN 13.10.2016 Official Journal THE COURT’S OBSERVATIONS 5.23. The Common Support Centre is a positive step towards streamlining IT systems and operations, harmonising grant management and ensuring that the various implementing bodies apply Horizon 2020 rules consistently. 
13.10.2016 Uradni list Evropske unije C 375/153 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE 5.23 Skupni podporni center je pozitiven ukrep za racionalizacijo sistemov in operacij IT, uskladitev upravljanja nepovratnih sredstev ter zagotovitev, da razni organi izvajanja uporabljajo pravila za Obzorje 2020 na dosleden način.
However, the European Institute of Innovation and Technology, which is expected to manage around 2,3 billion euro or 3 % of the Horizon 2020 budget, is currently not participating in this management and control framework. 
Vendar pa Evropski inštitut za inovacije in tehnologijo, ki naj bi upravljal približno 2,3 milijarde EUR ali 3% proračuna za Obzorje 2020, trenutno ne sodeluje v tem okviru upravljanja in kontrole.
For research and innovation spending, the Commission has recognised the need to reduce administrative burdens on beneficiaries while maintaining an appropriate balance between trust and control. 
Skupna revizijska služba 5.24 Komisija se zaveda, da je treba za porabo za raziskave in inovacije zmanjšati upravna bremena za upravičence in obenem ohraniti ustrezno ravnotežje med zaupanjem in kontrolo.
Therefore, the Commission has reduced checks before payments and seeks to obtain most of its assurance through its ex-post audits of reimbursed costs. 
Zato je zmanjšala število pregledov pred plačili in si prizadeva dobiti večino zagotovil s svojimi naknadnimi revizijami povrnjenih stroškov.
The ex-post audits are conducted either by the Commission’s own auditors from the Common Audit Service or by independent auditors working on behalf of the Commission under a framework contract. 
Naknadne revizije izvajajo revizorji Komisije iz Skupne revizijske službe ali neodvisni revizorji, ki na podlagi okvirne pogodbe delajo za Komisijo.
Although the Common Audit Service was set up as part of the Common Support Centre in January 2014, delays were experienced in recruiting staff and most of the newly recruited staff only joined the Service towards the end of 2015. 
5.25 Čeprav je bila Skupna revizijska služba vzpostavljena januarja 2014 kot del Skupnega podpornega centra, je prišlo do zamud pri zaposlovanju, tako da je večina na novo zaposlenih začela delati proti koncu leta 2015.
Nevertheless, the objectives for the number of audits launched and the number of audits focused on detecting fraud were met. 
Kljub temu je bil dosežen cilj glede števila začetih revizij in števila revizij, usmerjenih v odkrivanje goljufij.
Implementation of the objective concerning the number of finalised audits was slightly below target, with 456 audits closed against a target of 473 audits (96 %). 5.26. 
Doseganje cilja v zvezi s številom končanih revizij je bilo malce pod ciljno vrednostjo, in sicer je bilo končanih 456 revizij (96 %), načrtovanih pa 473.
The different implementing bodies have had difficulties in finding a common position on how to implement some of the audit recommendations for recovering ineligible costs for projects under the Seventh Research Framework Programme (7). 
5.26 Razni organi izvajanja so imeli težave pri iskanju skupnega stališča o tem, kako naj se izvedejo nekatera revizijska priporočila v zvezi z izterjavo neupravičenih stroškov za projekte, ki so se izvajali v okviru 7. okvirnega programa za raziskave (7).