natgillin/translations-raw huggingface dataset:
For the programming period 2000-2006, final bene­ ficiaries were permitted to incur expenditure up to the end of June 2009 (with some exceptions). 
Za programsko obdobje 2000–2006 so lahko končni upravičenci imeli odhodke do konca junija 2009 (z nekaterimi izjemami).
5.53. The closure of an OP is the financial settlement of any outstanding EU budgetary commitments towards the programme, through payment of the final balance due to the Member State or by decommitment of any unused balance or by recovery of any amount unduly paid. 
5.53 Zaključek operativnega programa pomeni finančno poravnavo vseh neporavnanih proračunskih obveznosti EU do programa s plačilom končnega dolgovanega zneska državi članici, razveljavitvijo vseh neporabljenih zneskov ali z izter­ javo vseh neupravičeno izplačanih zneskov.
The Commission's assurance for 2000-2006 programmes those programmes where the Commission cannot fully rely on was built up over the years namely through substantial audit work the effective functioning of the management and control carried out by the Commission services. systems, the final assessment of the remaining risk of error in programmes has to be made by the Commission during the ongoing closure process (31). 
5.54 Sodišče je v nedavnem posebnem poročilu ugotovilo, da bo morala Komisija pri programih, kjer se ne more popol­ noma zanesti na uspešno delovanje upravljavskih in kontrolnih sistemov, tveganje preostale napake v programih dokončno oceniti med tekočim procesom zaključevanja (31).
Member States are required to submit three documents to the Commission for the closure of each programme: (a) a final implementation report provided by the managing authority on the extent to which the programme met its objectives and on the financial resources used; (b) a declaration by the winding-up body, summarising the conclusions of checks carried out during the programming period, and assessing the validity of the application for final payment and the regularity of the transactions covered by the certified statement of expenditure; (c) a certified statement of expenditure, drawn up by the paying authority, together with an application for final payment if the final balance is in favour of the Member State. _____________ (31) Paragraph 65 of Special Report 3/2012: ‘Structural Funds — Did the Commission successfully deal with deficiencies identified in the Member States management and control systems?’ (http://eca. europa.eu). 
5.55 Države članice morajo Komisiji za zaključek vsakega programa predložiti tri dokumente: (a) končno poročilo o izvajanju, ki ga zagotovi organ upravljanja o tem, v kolikšnem obsegu je program dosegel svoje cilje, in o porabljenih finančnih virih; (b) izjavo organa, ki zaključuje pomoč, v kateri so povzeti zaključki pregledov, izvedenih v programskem obdobju, ter ocenjeni veljavnost zahtevka za končno plačilo in pravilnost transakcij iz potrjene izjave o izdatkih; (c) potrjeno izjavo o izdatkih, ki jo pripravi plačilni organ, skupaj z zahtevkom za končno plačilo, če se pri končni bilanci stanja pokaže, da država članica še ni prejela vseh sredstev. 12.11.2012 _____________ (31) Odstavek 65 Posebnega poročila št. 3/2012 – Strukturni skladi: ali je Komisija uspešno obravnavala pomanjkljivosti, ugotovljene v upravljavskih in kontrolnih sistemih držav članic? (http://eca. europa.eu).
As a result, the Commission services acquired an extensive knowledge of the audit results and risks related to each Member state, which provides a substantive basis for analysing the winding-up declar­ ations. 
Službe Komisije so si zato pridobile obsežno znanje o rezultatih revizij in tveganjih, povezanih z vsako državo članico, kar predstavlja vsebinsko osnovo za analizo izjav o zaključku pomoči. 5.54
Where the final error rate validated by the Commission exceeds 2 % of total eligible expenditure, the Commission imposes financial corrections before paying the final balance or requesting a recovery. 
Če končna stopnja napake, ki jo potrdi Komisija, presega 2 % skupnih upravičenih odhodkov, Komisija pred plačilom končnega zneska ali izter­ javo naloži finančne popravke.
The Court assessed whether the closure documents submitted by Member States were reliable and whether the Commission dealt appropriately with the documents. 
Sodišče je ocenilo, ali so bili zaključni dokumenti, ki so jih predložile države članice, zanesljivi in ali jih je Komisija ustrezno obravnavala.
5.58. TheCourt’sexaminationcoveredtheinitialphaseof the closure process and was based on: (a) a review of procedures, manuals, checklists, monitoring and reporting tools within DG Regional Policy and DG Employment, Social Affairs and Inclusion; (b) an examination of the Commission’s assessment of closure documents for a sample of 31 OPs (both ERDF and ESF) in eight Member States (32), none of which had been formally closed at the time of the audit; (c) visits to nine winding-up bodies in two Member States, covering 14 of the 31 sampled programmes, and including analysis of the data underlying the information reported in their closure documents. 
5.58 Sodišče je preučilo začetno fazo procesa zaključevanja, in sicer na podlagi: (a) pregleda postopkov, priročnikov, kontrolnih seznamov, orodij spremljanja in poročanja v GD za regionalno poli­ tiko ter GD za zaposlovanje, socialne zadeve in vključeva­ nje; (b) preučitve ocene zaključnih dokumentov, ki jo je Komisija pripravila za vzorec 31 operativnih programov (ESRR in ESS) v osmih državah članicah (32), od katerih v času revi­ zije noben ni bil formalno zaključen; (c) obiskov devetih organov, ki zaključujejo pomoč, v dveh državah članicah.
5.59. TheCourtfoundthattheCommission,incooperation with the Member States, had taken steps such as the early issue of guidelines and regular discussion of closure issues, which meant that the closure process was better prepared than in previous programming periods. _____________ (32) Germany, Ireland, Spain, France, Italy, Netherlands, Austria and United Kingdom. 
5.59 Sodišče je ugotovilo, da je Komisija v sodelovanju z državami članicami sprejela ukrepe, kot so zgodnje izdajanje smernic in redne razprave o vprašanjih zaključevanja, kar je pomenilo, da je bil proces zaključevanja pripravljen bolje kot v prejšnjih programskih obdobjih. _____________ (32) Nemčija, Irska, Španija, Francija, Italija, Nizozemska, Avstrija in Združeno kraljestvo.
For Italy, the audit was carried out in coor­ dination with the Italian Supreme Audit Institution (Corte dei Conti Italiana) on the basis of a Memorandum of Understanding and a Joint Declaration signed by the Presidents of the Corte dei Conti and of the European Court of Auditors. 
Revizija za Italijo je bila izvedena v sodelo­ vanju z italijansko vrhovno revizijsko institucijo (Corte dei Conti Italiana) na podlagi memoranduma o soglasju in skupne izjave, ki sta jo podpisala predsednik Corte dei Conti in predsednik Evrop­ skega računskega sodišča.
For this audit, the coordinated activities essentially covered the collection of audit evidence. 
Usklajene dejavnosti pri tej reviziji so zajemale zbiranje revizijskih dokazov.
T H E C O M M I S S I O N ’ S R E P L I E S 5.56. In the 2000-2006 regulatory framework, the Member States had to audit a sample of operations based on risks and ensuring representativity of the main bodies and beneficiaries. 
O D G O V O R I K O M I S I J E 5.56 V regulatornem okviru za obdobje 2000–2006 so morale države članice revidirati vzorec operacij glede na tveganja in zagotoviti reprezentativnost glavnih organov ter upravičencev.
Therefore, the error rate reported at closure by the winding-up body has to be carefully analysed: all corrective actions taken by the Member States and the Commission during implementation have to be taken into account to conclude on the frequency of errors and residual risks, before evaluating possible additional corrections (see Commission Guidelines on Closure, paragraphs 3.6, 3.7 and 4.2 of Annex 2). 
Zato mora biti stopnja napake, o kateri ob zaključevanju poroča organ, ki zaključuje pomoč, skrbno analizirana: pred ocenjevanjem možnih dodatnih popravkov morajo biti za ugotovitev glede pogo­ stosti napak in preostalih tveganj upoštevani vsi popravni ukrepi, ki so jih med izvajanjem sprejele države članice in Komisija (glej odstavke 3.6, 3.7 in 4.2 Priloge 2 k smernicam Komisije za zaklju­ čevanje).
If based on this analysis the Commission determines a residual risk above 2 %, a financial correction is applied. 5.57 and 5.58. 
Če Komisija glede na to analizo določi, da je preostalo tveganje večje od 2 %, se izvede finančni popravek.
The Court examined the initial assessment the Commission made on closure documents submitted by Member States in the sample of the Court, as the closure process for those programmes was only starting at the time of the Court’s audit. 
5.57 in 5.58 Sodišče je preučilo začetno oceno, ki jo je Komisija izvedla na zaključnih dokumentih, predloženih s strani držav članic v vzorcu za Sodišče, saj se je v času revizije Sodišča proces zaključevanja za te programe šele začenjal.
The weaknesses in winding up declarations reported by the Court had been identified and analysed by the Commission before the Court’s audit. 
Slabosti v izjavah o zaključku pomoči, ki jih navaja Sodišče, je Komisija odkrila in analizirala pred revizijo Sodišča.
These weaknesses were addressed by the Commission during the closure process subsequently to the Court’s audit and additional audit work has been or is currently being performed after the initial assessment of the closure documents, where necessary, to conclude on the residual risk. 
Te slabosti je Komisija obravnavala med procesom zaključe­ vanja po reviziji Sodišča, za sklepanje o preostalem tveganju pa je bilo po začetni oceni zaključnih dokumentov po potrebi izvedeno ali se še izvaja dodatno revizijsko delo.
Financial corrections were applied where appropriate. 
Kjer je bilo to primerno, so bili uporabljeni finančni popravki.
The Commission also closely monitored the management and control systems and audit work during implementation of the 2000-2006 programming period up to the closure process. 
5.59 Komisija je med izvajanjem v programskem obdobju 2000–2006 skrbno nadzirala tudi upravljavske in kontrolne sisteme in revizijsko delo vse do procesa zaključevanja.
C 344/138 T H E C O U R T ’ S O B S E R VA T I O N S Official Journal of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S With a view to improving the closure process for 2000 to 2006 programmes, the guidelines to Member States on the closure of Structural Funds were published in August 2006, in due time for the beginning of the closure process. 
C 344/138 Uradni list Evropske unije 12.11.2012 O D G O V O R I K O M I S I J E Z namenom izboljšanja procesa zaključevanja za programe v obdobju 2000–2006 so bile avgusta leta 2006 objavljene smernice državam članicam o zaključevanju strukturnih skladov, kar je bilo pravočasno glede na začetek procesa zaključevanja.
The Commission discussed closure issues with the control authorities of the Member States during their regular annual bilateral meetings. 
Komisija je o vprašanjih, povezanih z zaključevanjem, razpravljala z nadzornimi organi držav članic med rednimi letnimi dvostranskimi sestanki.
The Commission organised closure seminars with the Member States in September 2008 and December 2009, developed a list of ‘frequently asked questions’ and held technical meetings with the bodies responsible for drawing up the closure declarations. 5.60. 
Komisija je z državami članicami septembra 2008 in decembra 2009 organizirala seminarje o zaključevanju, pripravila seznam pogostih vprašanj in imela tehnične sestanke z organi, odgovornimi za sestavljanje izjav o zaključku pomoči.
The Commission considers to have assessed all cases according to international auditing standards before the Court’s audit and addressed appropriately all risks identified. 
5.60 Komisija meni, da je pred revizijo Sodišča ocenila vse primere v skladu z mednarodnimi revizijskimi standardi in je vsa odkrita tveganja ustrezno obravnavala.
5.61. (a) The Commission agrees with the Court’s assessment regarding 5 cases out of 10 cases underlying the Court’s observation. 
5.61 (a) Komisija se strinja z oceno Sodišča glede 5 od 10 primerov, povezanih z opažanji Sodišča.
The Court’s observation was generally based on the Commis­ sion’s analysis of the winding up declarations at the time of the audit. 
Opažanje Sodišča je v splošnem temeljilo na analizi izjav o zaključku pomoči, ki jo je v času revizije opravila Komisija.
The Commission subsequently took appropriate actions to tackle the issues and mitigate the residual risks in these cases. 
Komisija je nato izvedla ustrezne ukrepe za reševanje teh vpra­ šanj in blaženje preostalih tveganj v teh primerih.
In the remaining cases, the Commission considers that second level checks were adequately performed and reported in the winding up declarations. (b) The Commission identified the same issues for two cases underlying the Court’s observation in its audits. 
V preostalih primerih Komisija meni, da so bili pregledi na drugi stopnji ustrezni in navedeni v izjavah o zaključku pomoči. (b) Komisija je v dveh primerih, povezanih z opažanjem Sodišča v njegovih revizijah, odkrila enaka vprašanja.
Appropriate financial corrections will be proposed at closure. 
Ob zaključevanju bodo predlagani ustrezni finančni popravki.
For the two remaining cases, the Commission services assessed the completeness of information in the winding-up declaration after a thorough analysis. (c) For three cases quoted in Table 5.2, the Commission considers that the reductions of error rates have been duly justified. 
V dveh preostalih primerih so službe Komisije po podrobni analizi ocenile popolnost informacij v izjavi o zaključku pomoči. (c) V treh primerih, navedenih v tabeli 5.2, Komisija meni, da so bila zmanjšanja stopenj napak ustrezno utemeljena.
The Commission services assessed the audit opinions provided by the winding-up bodies according to International Auditing Stan­ dards, taking into account all available audit results and evidence, as well as the application of self-corrections by Member States going beyond individual errors detected in the audited sample. 
Službe Komisije so v skladu z mednarodnimi revizijskimi stan­ dardi ocenile revizijska mnenja, posredovana s strani organov, ki zaključujejo pomoč; pri tem so upoštevale vse rezultate revizij in dokaze, pa tudi izvajanje samopopravkov držav članic, ki so presegali posamične napake, zaznane v revidiranem vzorcu.
In all cases, the Commission services took the necessary measures to address the issues including the inter­ ruption of the closure process, the request of additional information and the launch of a process leading to the appli­ cation of financial corrections where necessary. EN 5.60. 
V vseh primerih so službe Komisije izvedle ustrezne ukrepe za obravnavo zadev, vključno s prekinitvijo procesa zaključevanja, zahtevo po dodatnih informacijah in začetkom procesa, ki po potrebi privede do uvedbe finančnih popravkov.
However, the Court identified weaknesses under­ mining the reliability of some of the closure documents submitted by Member States to the Commission and high­ lighted weaknesses in the Commission’s procedures for the initial assessment of the closure documents. 
SL U G OT OV I T V E S O D I Š Č A 5.60 VendarjeSodiščeodkriloslabosti,kizmanjšujejo zanesljivost nekaterih zaključnih dokumentov, ki so jih Komi­ siji predložile države članice, in opozorilo na slabosti v postopkih Komisije za začetno oceno zaključnih dokumentov.
The submission of unreliable documents by Member States places additional pressure on the Commission by increasing the work which it has to carry out in order to ensure that programmes are closed without remaining material error. 
Če države članice predložijo nezanesljive dokumente, je to dodaten pritisk za Komisijo, saj se poveča obseg dela, ki ga mora opraviti, da zagotovi zaključek programov brez pomembne stopnje preostale napake.
5.61. SomeoftheclosuredocumentsauditedbytheCourt were affected by the following problems: (a) the second level checks in the Member States, which are fundamental to the winding-up declarations, were affected by a number of specific weaknesses; (b) winding-up declarations contained incomplete information; (c) the winding-up bodies in some Member States submitted declarations which contained unjustified reductions of final error rates and opinions, which were not in line with the results of checks (see Table 5.2). 
5.61 Na nekatere zaključne dokumente, ki jih je revidiralo Sodišče, so vplivale naslednje težave: (a) na preglede na drugi stopnji v držah članicah, ki so bistve­ nega pomena za izjave o zaključku pomoči, je vplivalo več specifičnih slabosti; (b) v izjavah o zaključku pomoči so bile navedene nepopolne informacije; (c) organi, ki zaključujejo pomoč, so v nekaterih državah članicah predložili izjave, ki so vsebovale neupravičena znižanja končnih stopenj napake, in mnenja, ki niso bila skladna z rezultati pregledov (glej tabelo 5.2.).
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/139 Table 5.2 — Effect of unjustified reductions of final error rates reported in winding-up declarations Operational Programme Total certified amount (euro) Error rate before with­ drawing atypical errors Error rate reported 1 643 131 021 2,9 % 2 131 670 207 10,6 % 2 495 941 228 2,8 % 5 557 834 587 11,0 % 1 644 137 526 6,7 % Steiermark, Objective 2, ERDF West Midlands, Objective 2, ERDF Merseyside, Objective 1, ERDF Sicily, Objective 1, ERDF Spain Local Development, Objective 1, ERDF 0,7 % 6,47 % 1,1 % 1,2 % 1,2 % Note: In two further cases (France, Objective 3, ESF and UK West Wales and the Valleys, Objective 1, ERDF), the impact of the decrease could not be quantified from the information in the closure documents. 
SL 12.11.2012 UradnilistEvropskeunije C344/139 Tabela 5.2 – Učinek neupravičenih znižanj končnih stopenj napake, sporočenih v izjavah o zaključku pomoči Operativni program Potrjeni znesek skupaj (v EUR) Stopnja napake pred odpravo neznačilnih napak Sporočena stopnja napake 1 643 131 021 2,9 % 2 131 670 207 10,6 % 2 495 941 228 2,8 % 5 557 834 587 11,0 % 1 644 137 526 6,7 % Steiermark, cilj 2, ESRR West Midlands, cilj 2, ESRR Merseyside, cilj 1, ESRR Sicilija, cilj 1, ESRR Španija, lokalni razvoj, cilj 1, ESRR 0,7 % 6,47 % 1,1 % 1,2 % 1,2 % Opomba: Pri dodatnih dveh primerih (Francija, cilj 3, ESS, in ZK West Wales and the Valleys, cilj 1, ESRR) ni bilo mogoče količinsko opredeliti učinka znižanja na podlagi informacij v zaključnih dokumentih.
The reduction in the Spanish ERDF programme concerns the part implemented by the local administration, representing around 25 % of the total programme expenditure. 
Znižanje pri španskem programu ESRR se nanaša na tisti del, ki ga izvaja lokalna uprava in predstavlja okoli 25 % vseh odhodkov programa.
For the audited cases, the Commis­ sion’s assessment was affected by procedural weaknesses regarding in particular the use of interservice liaison and the monitoring and reporting of the closure process, as well as by some shortcomings in the Commission’s checks. 5.63. 
Pri revidi­ ranih primerih so na oceno Komisije vplivale postopkovne slabosti, zlasti v zvezi z uporabo povezovanja med službami ter spremljanjem procesa zaključevanja in poročanjem o njem ter nekaterimi pomanjkljivostmi v pregledih Komisije.
The Court also noted that in four out of six audited programmes that were subject to financial corrections in the course of the programming period, error rates continued to be high afterwards, thus showing the persistence of weak management and control systems. 
5.63 Sodišče je opazilo tudi, da so bile pri štirih od šestih revidiranih programov, za katere so bili v programskem obdobju naloženi finančni popravki, stopnje napake še naprej visoke, kar kaže, da so bili upravljavski in kontrolni sistemi še vedno šibki.
T H E C O M M I S S I O N ’ S R E P L I E S 5.62. The Commission considers that its closure procedure has allowed identifying remaining material risks at closure, and addresses it by performing additional audit work and/or by applying appropriate financial corrections. 
O D G O V O R I K O M I S I J E 5.62 Komisija meni, da je njen proces zaključevanja omogočil odkrivanje preostalih materialnih tveganj ob zaključevanju, ki jih obravnava z dodatnim revizijskim delom in/ali z uvedbo ustreznih finančnih popravkov.
Consultations between Commission services, in line with agreed estab­ lished procedures, were consistently carried out with the exception of a few cases where non-disclosure identified to other services did not entail any risk. 
Z izjemo nekaj primerov, v katerih ugotovljeno nerazkrivanje poda­ tkov drugim službam ni povzročilo nobenega tveganja, so se službe Komisije skladno z dogovorjenimi in ustaljenimi postopki dosledno posvetovale med seboj.
The Commission underlines that the quality of reporting increased with time, as more qualitative information on the ongoing analysis was available. 
Komisija poudarja, da se je kakovost poročanja s časom izboljšala, saj je bilo na voljo več kvalitativnih informacij o potekajoči analizi.
The Commission notes that the checks reported as missing by the Court were actually carried out by different services within the directorates-general. 5.63. 
Komisija ugotavlja, da so preglede, ki po navedbah Sodišča manjkajo, v resnici izvedle različne službe v okviru generalnih direktoratov.
The Commission regrets that, for the four programmes mentioned, despite financial corrections during the programming period, the residual risk at closure might remain high. 
5.63 Komisija obžaluje, da lahko za štiri omenjene programe kljub finančnim popravkom med programskim obdobjem preostalo tveganje ob zaključevanju ostane visoko.
Therefore, regardless of financial corrections already implemented, the Commission systematically assesses the residual risk at closure for all programmes and performs additional checks to mitigate this risk. 
Zato Komisija, ne glede na že uvedene finančne popravke, sistematično za vse programe ocenjuje preostalo tveganje ob zaključevanju in izvaja dodatne preglede za ublažitev tega tveganja.
Furthermore, the Commission has included in its closure audits programmes for which some issues remain, thus allowing to reach high assurance at closure for these programmes as well. 
Poleg tega je Komisija v svoje zaključne revizije vključila programe, pri katerih ostajajo nekatera vprašanja, kar omogoča pridobitev visoke stopnje zagotovila ob zaključevanju tudi za te programe.
EN C 344/140 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 5.64. In view of the problems found by the Court, in particular with regard to the unjustified reductions of final error rates, the Court considers that for five of the 31 programmes audited there is a risk that, unless the Commission takes the necessary action during subsequent stages, the closure might be based on unreliable closure docu­ ments. 
SL C 344/140 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A 12.11.2012 5.64 Sodišče glede na težave, ki jih je odkrilo, zlasti v zvezi z neupravičenimi znižanji končnih stopenj napake, meni, da pri petih do 31 revidiranih programov obstaja tveganje, da bodo morda zaključeni na podlagi nezanesljivih zaključnih dokumentov, če Komisija na naslednjih stopnjah ne bo ustrezno ukrepala.
Reliability of Commission management representations 5.65. TheCourtassessedthe2011annualactivityreports (AARs) and accompanying declarations of the Directorates-General for Regional Policy, Mobility and Transport, and Energy. 
Zanesljivost poslovodskih predstavitev Komisije 5.65 Sodišče je ocenilo letna poročila o dejavnostih za leto 2011 in spremne izjave za generalne direktorate za regionalno politiko, mobilnost in promet ter energetiko.