natgillin/translations-raw huggingface dataset:
Systems audits carried out by headquarter test only the design of the national systems, including the internal control systems, whilst the delegation in place is responsible for moni­ toring the functioning of the system. 
Revizije sistemov, ki jih izvaja generalni direktorat, preizkušajo samo zasnovo nacionalnih sistemov, vključno s sistemi notranje kontrole, delegacije pa so odgovorne za spremljanje delovanja sistema.
This can still be improved by systematic on-the-spot controls by delegations. 
To je še vedno mogoče izboljšati s sistematičnimi kontrolami na kraju samem, ki jih izvajajo delegacije.
External audits and clearing procedures 5.27. The external audits and clearing procedures are assessed as effective. 
Zunanje revizije in obračunski postopki 5.27 Zunanje revizije in obračunski postopki so ocenjeni kot uspešni.
5.28. Forcentralisedmanagement,DGELARG,following the Court’s recommendations, implemented a specific strategy to introduce ex-post audits in the centrally managed contracts. 
5.28 Pri centraliziranem upravljanju je GD ELARG na priporočilo Sodišča uporabil posebno strategijo za uvedbo naknadnih revizij za centralno upravljane pogodbe.
Only one audit report was available by the end of 2010. 
Do konca leta 2010 je bilo na voljo samo eno revizijsko poročilo.
The guidance and follow-up for the preparation of Annual Audit Plans at delegation level was found not detailed enough (e.g. DG ELARG did not define a minimal coverage ratio of expenditure to be audited by delegations and delegations are not obliged to inform headquarters on the follow-up actions to the audit reports). Internal audit 5.29. 
Ugotovljeno je bilo, da usmeritve za pripravo letnih revizijskih načrtov na ravni delegacij in spremljanje priprave niso dovolj podrobni (npr. GD ELARG ni opredelil minimalnega deleža odhodkov, ki jih morajo revidirati delegacije, poleg tega pa delegacije niso dolžne obvestiti sedeža o ukrepih za sprem­ ljanje popravnih učinkov revizijskih poročil).
Theinternalauditfunctionisassessedaseffective.The audit reports produced in 2010 were found relevant and substantiated, helping the Director-General identifying the main risky areas in the internal control systems of DG ELARG. _____________ (13) 17 out of 35 (49 %) of the reviewed transactions were affected by encoding errors in CRIS. 
Ugotovljeno je bilo, da so revizijska poročila, pripravljena leta 2010, primerna in utemeljena ter da generalnemu direk­ torju pomagajo pri opredeljevanju najpomembnejših področij tveganja v sistemih notranje kontrole GD ELARG. _____________ (13) Na 17 od 35 (49 %) pregledanih transakcij so vplivale napake pri kodiranju v CRIS.
The most frequent errors relate to the incomplete or inaccurate encoding of the dates of implementation and wrong classification of the types of payments. 
Najpogostejše napake se nanašajo na nepopolno ali napačno kodiranje datumov izvedbe in napačno klasifikacijo plačil po vrsti.
T H E C O M M I S S I O N ’ S R E P L I E S 5.24. DG ELARG verifies data encoded in CRIS by: (a) the financial circuits (8 eyes review), based on the manuals of procedures, checklists and regular trainings provided to staff; (b) automatic data controls embedded in CRIS and (c) accounting data quality checks performed by the Accounting Correspondent of DG ELARG. 
O D G O VO R I KO M I S I J E 5.24 GD ELARG podatke, kodirane v sistemu CRIS, preverja (a) s finančnimi tokovi (štirikratni pregled), ki temeljijo na priročnikih za postopke, kontrolnih seznamih in rednem usposabljanju za osebje, (b) s samodejnimi kontrolami podatkov iz sistema CRIS ter (c) kontro­ lami kakovosti računovodskih podatkov, ki jih izvaja korespondent za računovodstvo iz GD ELARG.
5.25. DG ELARG has issued detailed instructions for monitoring visits which are only one of the means to gain reasonable assurance as to the legality and regularity of underlying transactions. 
5.25 GD ELARG je izdal natančna navodila za spremljanje obiskov, ki so le eno od sredstev za pridobitev razumnega zagotovila glede zakonitosti in pravilnosti zadevnih transakcij.
The outcomes of monitoring visits are systematically documented in mission reports attached to the relevant project file. 5.26. 
Rezultati obiskov, namenjenih spremljanju, se sistematično dokumentirajo v poročilih o misijah, ki so priložena zadevnemu spisu projekta.
Delegations in beneficiary countries under decentralised management (in 2010 Croatia and Turkey) carry out systematic on-the-spot controls as part of the annual assurance strategy for all delegations and systematically review the functioning of the national systems in regular meetings with the relevant national authorities. 
5.26 Delegacije v državah upravičenkah v okviru decentralizira­ nega upravljanja (leta 2010 Hrvaška in Turčija) izvajajo sistematične kontrole na kraju samem kot del letne strategije zanesljivosti za vse delegacije in na rednih sestankih z zadevnimi nacionalnimi organi sistematično pregledujejo delovanje nacionalnih sistemov.
DG ELARG receives annual statements of assurance accompanied by a detailed report on remaining weaknesses from the National Authorising Officer. 
Nacionalni odredbodajalci zagotovijo DG ELARG letne izjave o zanesljivosti, ki jih dopolnjujejo natančna poročila o preostalih slabostih.
Where appropriate, detailed action plans are agreed with the beneficiary country to remedy weak­ nesses or shortcomings in the national systems. 
Po potrebi se z državo upravičenko dogovori o natančnih akcijskih načrtih za odpravo slabosti ali pomanjkljivosti nacionalnih sistemov.
The remaining issues pointed out by the Court within the context of the Annual Audit Plans were taken into consideration and addressed. 
5.28 Preostala vprašanja, ki jih je izpostavilo Sodišče v okviru letnih revizijskih načrtov, so bila proučena in upoštevana.
148 OfficialJournaloftheEuropeanUnion 10.11.2011 DG ECHO EN T H E C O U R T ’ S O B S E R VA T I O N S T H E C O M M I S S I O N ’ S R E P L I E S 5.30. DG ECHO works in the framework of the existing legis­ lation in force and is fully compliant with it. 
148 UradnilistEvropskeunije 10.11.2011 DG ECHO SL U G O T O V I T V E S O D I Š Č A O D G O VO R I KO M I S I J E 5.30 GD ECHO deluje v okviru veljavne zakonodaje, ki jo tudi v celoti upošteva.
Humanitarian activities are results based, leading to DG ECHO analysis in the field, that the expected results have been reached. 
Humanitarne dejavnosti temeljijo na rezultatih, kar pomeni, da GD ECHO na kraju samem prouči, ali so bili pričakovani rezultati dose­ ženi.
This is of an utmost importance in the framework of humanitarian aid where one of the key Commission’s mandates is to save lives. 
Pri humanitarni pomoči, pri kateri je reševanje življenj ena najpomembnejših nalog Komisije, je to nadvse pomembno.
That is why the needed degree of flexibility is recognised by the Financial Regulation and applied in the field. 
Zato je potrebna stopnja prilagodljivosti potrjena tudi v finančni uredbi in se uporablja v praksi.
The effective implementation of supervisory and control systems as assessed, for DG ECHO, by the Court in its Annual Report 2009, was continued in 2010, resulting in very low level of errors detected by the controlling bodies, be it the Court or the Commission’s auditors. 5.30. 
Glede na oceno, ki jo je Sodišče za GD ECHO izvedlo v svojem letnem poročilu za leto 2009, se je uspešno izvajanje nadzornih in kontrolnih sistemov nadaljevalo tudi v letu 2010, zato so kontrolni organi – tako Sodišče kot revizorji Komisije – ugotovili zelo malo napak.
TheCourtdidnotperformaspecificassessmentof DG ECHO supervisory and control systems in 2010. However, substantive testing revealed some systems specificities linked to ECHO’s responsibilities which provide for a considerable degree of flexibility in the determination of what is acceptable as eligible expenditure, as presented in the example 5.3. 
5.30 Sodišče leta 2010 ni izvedlo posebne ocene nadzornih in kontrolnih sistemov GD ECHO. Vendar je preizkušanje podatkov pokazalo nekatere sistemske posebnosti, povezane z odgovornostmi GD ECHO, ki omogočajo precejšnjo prilagodljivost pri določanju, kateri odhodki so upravičeni, kar je prikazano v primeru 5.3.
Therefore, the payments audited are seldom affected by ineligible expenditure. 
Zato so na revidirana plačila redko vplivali neupravičeni odhodki.
Example 5.3 Extended eligibility criteria The general conditions for contribution agreements under the FAFA and FPA accept as eligible some expenditure incurred outside the action’s specific implementation period. 
Primer 5.3 Manj stroga merila za upravičenost Splošni pogoji za sporazume o prispevanju, ki se sklepajo v okviru Okvirnega sporazuma o financiranju in upravljanju ter okvirnih sporazumov o partnerstvu, dovoljujejo tudi nekatere odhodke, ki so nastali zunaj določenega obdobja izvajanja ukrepa.
Fixed assets (e.g. cars) financed under one project are eligible even though they may be mainly used for a subsequent EU project. 
Osnovna sredstva (npr. avtomobili), financirana v okviru nekega projekta, so lahko upravičena, čeprav se morda uporabljajo v glavnem za naslednji projekt EU.
Asset depreciation can also be eligible, which means that controls are necessary to address the risk that the fixed asset itself has not been covered by another source of funds. 
Upravičena je lahko tudi amortizacija sredstev, kar pomeni, da so potrebne kontrole za preverjanje tveganja, da bi bilo osnovno sredstvo financirano iz drugega vira.
Therefore it can be difficult to know the total real costs of a specific action. 
Zato bi lahko bilo težko ugotoviti skupne dejanske stroške nekega ukrepa.
Flexible interpretation of eligibility for co-financed actions In the case of multi-donors actions implemented by UN organisations, the Commission applies the ‘notional approach’. 
Prilagodljiva razlaga upravičenosti pri sofinanciranih ukrepih Pri ukrepih, ki jih financira več donatorjev in jih izvajajo organizacije iz sistema ZN, Komisija uporablja „hipotetični pristop“.
Under this approach, the Commission’s contribution — generally a fixed amount — is paid in full as long as there is sufficient eligible expenditure to cover it and the overall objectives of the action have been attained. 
V skladu s tem pristopom se prispevek Komisije – običajno fiksen znesek – plača v celoti, če je upravičenih odhodkov vsaj toliko, kolikor znaša ta prispevek, in so doseženi splošni cilji ukrepa.
If another donor has the same eligibility conditions than the Commission, there might be a risk that the same expenditure is presented twice (double-eligibility risk), to the Commission and to the other donor. 
Če ima še kak donator enake pogoje za upravičenost kot Komisija, lahko pride do tveganja, da se isti odhodki prikažejo dvakrat (tveganje dvojne upravičenosti), in sicer Komisiji in drugemu donatorju.
Example 5.3 Extended eligibility criteria Expenditures incurred outside the action specific implementation period relate mainly to the constitution of food or humanitarian equipment stocks, which is considered by the Commission as an acceptable practice in order to ensure rapid initiation and distribution of humanitarian aid. 
Primeri 5.3 Manj stroga merila za upravičenost Odhodki, nastali zunaj določenega obdobja izvajanja ukrepa, se nanašajo zlasti na zagotovitev zalog hrane in humanitarne opreme, kar je po mnenju Komisije sprejemljiva praksa za zagotovitev hitre dostave in širjenja humanitarne pomoči.
As regards the purchase at a late stage of a project is concerned, this is due to the very nature and short duration of humanitarian action. 
Nakup, izveden v pozni fazi projekta, je posledica same narave in kratkega trajanja humanitarnega ukrepa.
However, in each and every case where there is a purchase near the end of a project, the facts are examined on a case by case basis, including the dimension of donation/transfer at the end of the running project, in order to assess whether the purchase is necessary and reasonable. 
Vendar se vedno, kadar gre za nakup, izveden v obdobju proti koncu projekta, za vsak primer posebej preverijo dejstva, vključno z razsežnostjo donacije/ prenosa na koncu projekta, s čimer se oceni, ali je bil nakup potreben in razumen.
Flexible interpretation of eligibility for co-financed actions The notional approach has been developed to guarantee that the legal requirements applicable to EU funding in external actions are met while reconciling the obligation to spend EU funds in the most efficient way, in accordance with the principle of sound financial management. 
Prilagodljiva razlaga upravičenosti pri sofinanciranih ukrepih Hipotetični pristop je bil razvit za zagotovitev, da se upoštevajo pravne zahteve, ki se uporabljajo za financiranje EU pri zunanjih ukrepih, in tudi obveznost, da se sredstva EU porabijo čim bolj učinkovito in skladno z načelom dobrega finančnega poslovodenja.
The Commission mitigates the mentioned risk by its coordinating role in the humanitarian field, the presence of its experts in the field and the review of global action’s financial overview provided by the UN organisation. 
Komisija navedeno tveganje zmanjšuje s svojo usklajevalno vlogo na humanitarnem področju, prisotnostjo svojih strokovnjakov na kraju samem in s pregledom finančnega pregleda svetovnih ukrepov, ki ga pripravi OZN.
Despite the efforts made by EuropeAid and DG ELARG in the preparation of their annual activity reports and some improvements introduced, there remain matters that still need to be addressed by the Commission. 
5.32 KljubprizadevanjemEuropeAidinGDELARGpri pripravi njunih letnih poročil o dejavnostih in nekaterim uvedenim izboljšavam je še vedno nekaj zadev, ki bi jih Komi­ sija morala obravnavati.
In the case of DG ELARG, the calculation provided in the AAR for the residual error rate (RER) is limited to decen­ tralised management, which in 2010 represented only 30 % of the payments carried out. 
5.33 V primeru GD ELARG je v letnem poročilu o dejavno­ stih preostala stopnja napake izračunana samo za decentralizi­ rano upravljanje, ki je v letu 2010 zajemalo samo 30 % izvršenih plačil.
The results of the review of the representation made by the Director-General of EuropeAid are included in the report on the EDFs. 
5.34 Rezultatipregledapredstavitvegeneralnegadirektorja EuropeAid so vključeni v poročilo o ERS.
The Court considers that the Director-General’s declaration and annual activity report give a partially fair assessment of financial management in relation to regularity for the EDFs and the General Budget of the European Union. CONCLUSIONS AND RECOMMENDATIONS Conclusions 5.35. 
Sodišče meni, da izjava generalnega direktorja in letno poročilo o dejavnostih vsebujeta delno pošteno oceno pravilnosti finančnega poslovo­ denja za ERS in splošni proračun Evropske unije.
Based on its audit work, the Court concludes that the payments for External aid, Development and Enlargement for the year ended on 31 December 2010 were free from material error. However, interim and final payments were subject to material error (14). 5.36. 
ZAKLJUČKI IN PRIPOROČILA Zaključki 5.35 Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so bila plačila za zunanjo pomoč, razvoj in širitev za leto, ki se je končalo 31. decembra 2010, brez pomembnih napak, pomembne napake pa so bile pri vmesnih in končnih plačilih (14).
Based on its audit work, the Court concludes that the supervisory and control systems for External aid, Development and Enlargement were partially effective in ensuring the regu­ larity of payments. 
5.36 Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so nadzorni in kontrolni sistemi za zunanjo pomoč, razvoj in širitev delno uspešni pri zagotavljanju pravil­ nosti plačil.
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (14) See paragraphs 5.13 to 5.16. 
O D G O VO R I KO M I S I J E _____________ (14) Glej odstavke 5.13–5.16.
The Commission believes that the qualitative and quanti­ tative indicators set out in the four assurance building blocks of the EuropeAid Annual Activity Report do indeed provide the necessary evidence to underpin the Director-General’s Statement of Reasonable Assurance. 
SL 5.33 5.34 Komisija meni, da kvalitativni in kvantitativni kazalniki, navedeni v štirih temeljnih „gradnikih“ zanesljivosti iz letnega poročila urada EuropeAid o dejavnostih, dejansko zagotavljajo potreben dokaz, ki podpira izjavo generalnega direktorja glede razumnega zagotovila.
The Commission notes that payments in 2010 in the policy group External Aid, Development and Enlargement were free from material error. 
5.35 Komisija ugotavlja, da so bila plačila v skupini politik „zunanja pomoč, razvoj in širitev“ v letu 2010 brez pomembnih napak.
It is continuing to improve the operation of its multiannual control architecture in order to reduce the errors in interim and final payments. 
Še naprej si prizadeva za izboljšanje delovanja svojega sistema večletnih kontrol, da se zmanjšajo napake pri vmesnih in končnih plačilih.
5.36. The Commission has designed its controls to cover the full lifecycle of its multiannual projects. 
5.36 Komisija je svoje kontrole zasnovala tako, da zajemajo celotni življenjski cikel njenih večletnih projektov.
It believes that these supervisory and control systems are effective and have significantly improved year on year. 
Meni, da so nadzorni in kontrolni sistemi uspešni in se vsako leto znatno izbolj­ šujejo.
The recommendations made by the Court in previous years have been acted on. 
Priporočila Sodišča iz prejšnjih let so bila upoštevana.
Many of the improvements made have been recognised by the Court, resulting in significant elements of the key control system being judged ‘effective’. 
Sodišče je priznalo številne izboljšave, zaradi česar so bili pomembni elementi ključnega kontrolnega sistema ocenjeni kot „uspešni“.
Despite the challenges of a high risk external aid environment, a non-material level of error was found on the EDF portfolio in 2009 and on the Budget financed portfolio in 2010. 
Kljub izzivom zelo tveganega okolja zunanje pomoči je bila pri portfelju ERS za leto 2009 in pri proračunsko financiranem portfelju za leto 2010 ugoto­ vljena nepomembna stopnja napake.
The fact that DG ELARG calculated in the AAR 2010 the residual error rate only for decentralised management does not put in question the reliability of management representation. 
Dejstvo, da je GD ELARG v svojem letnem poročilu o dejavnostih za leto 2010 izračunal stopnjo preostalih napak samo za decentralizirano upravljanje, ne postavlja pod vprašaj zanesljivosti poslovodske predstavitve.
As explained in the AAR, the mode of decentralised management, (accounting in 2010 for some of 30 % of the payments carried out) is the one presenting the highest level of risks. 
Kot je pojasnjeno v letnem poročilu o dejav­ nostih, največje tveganje pomeni metoda decentraliziranega upra­ vljanja (katere delež je v letu 2010 znašal približno 30 % izvršenih plačil).
The same indicator will be developed for centralised management once the newly introduced ex-post controls for that management mode will have produced a statistically significant basis. 
Ko bo na podlagi na novo uvedenih naknadnih kontrol za to metodo upravljanja nastala statistično pomembna podlaga, bo enak kazalnik razvit tudi za centralizirano upravljanje.
The recommen­ dations regarding EuropeAid are included in the report on the EDFs. 
Priporočila v zvezi z EuropeAid so vključena v poročilo o ERS.
Following this review and the findings and conclusions for 2010, the Court recommends that: — DG ELARG defines in more detail the criteria for lifting ex-ante control and suspending the ‘conferral of management’ to decentralised countries and tests the performance of the systems used by national authorities (see paragraphs 5.20 and 5.26), — DG ELARG continues to improve the quality of the data entered in its management information system (see paragraph 5.24), — DG ELARG should develop a tool to facilitate the consoli­ dation of the visit outcomes related to legality and regu­ larity issues (see paragraph 5.25), — DG ELARG increases ex-post reviews of transactions for centralised management (see paragraph 5.29), — the Commission defines a coherent methodology for the calculation of the residual error rate by the external relations directorates based on which Directors-General deliver their management representation (see paragraphs 5.33 and 5.34). 
Sodišče glede na ta pregled ter ugotovitve in zaključke za leto 2010 priporoča, naj: — GD ELARG podrobneje opredeli merila za ukinitev pred­ hodnih kontrol in začasno opustitev prenosa upravljanja na decentralizirane države in opravi preizkuse učinkovitosti delovanja sistemov, ki jih uporabljajo nacionalni organi (glej odstavka 5.20 in 5.26), — GD ELARG še naprej izboljšuje kakovost podatkov, ki se vnašajo v njegov poslovni informacijski sistem (glej odstavek 5.24), — GD ELARG razvije orodje za lažjo konsolidacijo rezultatov ogledov projektov v zvezi z vprašanji zakonitosti in pravil­ nosti (glej odstavek 5.25), — GD ELARG poveča število naknadnih pregledov transakcij pri centraliziranem upravljanju (glej odstavek 5.29), — Komisija opredeli koherentno metodologijo za izračun preostale stopnje napake, ki ga opravijo direktorati, pristojni za zunanje odnose, na podlagi katerega generalni direktorji pripravijo svoje poslovodske predstavitve (glej odstavka 5.33 in 5.34).
FOLLOW-UP OF SPECIAL REPORT No 9/2008 ON THE EFFECTIVENESS OF EU SUPPORT IN THE AREA OF FREEDOM, SECURITY AND JUSTICE FOR BELARUS, MOLDOVA AND UKRAINE Introduction 5.38. 
SPREMLJANJE POPRAVNIH UČINKOV POSEB­ NEGA POROČILA št.9/2008 – USPEŠNOST PODPORE EU NA PODROČJU SVOBODE, VARNOSTI IN PRAVICE BELORUSIJI, MOLDAVIJI IN UKRAJINI Uvod 5.38 Leta 2008 je Evropsko računsko sodišče objavilo posebno poročilo št.
In2008,theEuropeanCourtofAuditors(ECA) published Special Report (SR) No 9/2008 concerning the effec­ tiveness of European Union support in the area of freedom, security and justice for Belarus, Moldova and Ukraine. 
9/2008 o uspešnosti podpore Evropske unije na področju svobode, varnosti in pravice Belorusiji, Moldaviji in Ukrajini. 5.37 — Komisija bo proučila najustreznejši način za izpopolnitev meril.
DG ELARG and the delegations under its control are already testing the performance of national systems. — DG ELARG is taking appropriate measures to continuously improve data quality in close cooperation with the system owner. — The Commission will look into the most appropriate way to consolidate the visit outcomes. — The remaining issues pointed out by the Court within the context of the Annual Audit Plans were taken into consideration and will be further addressed, including the increase of ex-post reviews of transactions for centralised management. — EuropeAid started work on a residual error rate methodology in 2010. 
GD ELARG in delegacije, ki so pod njegovim nadzorom, že preizkušajo uspešnost nacionalnih sistemov. — GD ELARG v tesnem sodelovanju z lastnikom sistema sprejema ustrezne ukrepe za nenehno izboljšanje kakovosti podatkov. — Komisija bo proučila najustreznejši način za konsolidacijo rezul­ tatov obiskov. — Preostala vprašanja, na katera je opozorilo Sodišče v okviru letnih revizijskih načrtov, so bila upoštevana in se bodo nadalje obrav­ navala, vključno s povečanjem števila naknadnih pregledov tran­ sakcij za centralizirano upravljanje. — EuropeAid je leta 2010 začel razvijati metodologijo za izračun stopnje preostalih napak.
The outcome of this new initiative will be shared with the other external relations DGs to lay the foundations of a possible wider approach (see also the reply to paragraph 1.22 and paragraphs 55 and 62(a) of the EDF report). 
Rezultati te nove pobude bodo pred­ loženi tudi drugim generalnim direktoratom na področju zunanjih odnosov, da se zagotovi podlaga za morebiten širši pristop (glej tudi odgovor na odstavek 1.22 ter odstavek 55 in odstavek 62(a) poročila o ERS).