natgillin/translations-raw huggingface dataset:
Financial contributions from the OPs to funds imple­ menting FEIs for the whole period are generally made through a single payment as soon as the legal structure of the holding fund has been set up. 
4.34 Finančni prispevki iz operativnih programov v sklade, ki izvajajo IFI, za celotno obdobje se običajno izvršijo v enkratnem plačilu, takoj ko je vzpostavljena pravna oblika holdinškega sklada.
Alternative financing arrangements can be specified in the funding agreements. 
V sporazumih o financiranju se lahko določijo alternativni dogovori o financiranju.
In accordance with the regulation, these payments are certified to the Commission as expenditure incurred. 
V skladu z uredbo se ta plačila Komisiji potrdijo kot nastali odhodki.
4.35. Ex-post verifications of such payments by Audit Authorities generally relate to the financial year in which the payment has been made. 
4.35 Naknadna preverjanja takšnih plačil, ki jih izvajajo revizijski organi, se običajno nanašajo na proračunsko leto, v katerem je bilo plačilo izvršeno.
By the end of 2010 these checks have had a limited scope since, in the best case, only a few operations had been selected for support and limited amounts had been disbursed to final recipients and projects. 
Do konca leta 2010 so imeli ti pregledi omejen obseg, saj je bilo v najboljšem primeru za podporo izbranih le nekaj dejavnosti, končnim prejemnikom in projektom pa so bili izplačani omejeni zneski.
T H E C O M M I S S I O N ’ S R E P L I E S 4.34. 
O D G O VO R I KO M I S I J E 4.34.
In their joint audit strategy, DG REGIO and DG EMPL have planned thematic audits on FEIs. 
4.35 GD REGIO in GD EMPL sta v svoji skupni revizijski strategiji predvidela tematske revizije IFI.
As specified in the Commission's draft audit manual shared with Member States' audit authorities, these thematic audits should cover both the constitution of the fund and the actual implementation of the FEI projects. 4.36. 
Kot je natančno navedeno v osnutku revizijskega priročnika, ki ga je pripravila Komisija in so ga prejeli tudi revizijski organi držav članic, naj bi te tematske revizije zajemale tako zgradbo sklada kot tudi dejansko izvajanje projektov IFI.
Audit authorities and the Commission may carry out thematic audits, for example on FEIs. 
4.36 Revizijski organi in Komisija lahko izvedejo tematske revi­ zije, na primer revizijo IFI.
As mentioned in its reply to paragraph 4.35, the Commission has proposed an audit approach to audit authorities that includes the testing of implementation of FEIs through the audit of a sample of projects carried out. 
Komisija je, kakor je navedeno v odgovoru na odstavek 4.35, revizijskim organom predlagala revizijski pristop, ki vključuje preizkušanje izvajanja IFI z revizijo vzorca izvedenih projektov.
For the 2010 final accounts, on the basis of information provided by the Member States, the Commission reclassified part of the amounts reimbursed to Member States for FEIs as pre-paid expenditure (see Commission reply to Chapter 1, paragraphs 1.33 to 1.36). 
Komisija je na podlagi informacij, ki so jih zagotovile države članice, za zaključne račune za leto 2010 ponovno razčlenila del zneskov, ki so bili povrnjeni državam članicam za IFI kot vnaprej plačani odhodki (glej odgovor Komisije na poglavje 1, odstavki 1.33–1.36).
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 115 T H E C O U R T ’ S O B S E R VA T I O N S EFFECTIVENESS OF SYSTEMS 4.37. For the 2007-2013 programming period, Audit Authorities (AAs) in the Member States play a key role in seeking to ensure the regularity of Cohesion expenditure, through their responsibility to verify the effective functioning of the national management and control systems and to submit annual control reports and audit opinions to the Commission (paragraph 4.12). 
SL 10.11.2011 UradnilistEvropskeunije 115 U G O T O V I T V E S O D I Š Č A USPEŠNOST SISTEMOV 4.37 Revizijski organi v državah članicah imajo v program­ skem obdobju 2007–2013 ključno vlogo pri zagotavljanju pravilnosti kohezijskih odhodkov, saj so odgovorni za prever­ janje uspešnega delovanja nacionalnih upravljavskih in kontrolnih sistemov in za pošiljanje letnih poročil o kontrolah in revizijskih mnenj Komisiji (odstavek 4.12).
In the current period Member States have set up 112 AAs for ERDF, CF and ESF (12). 
V sedanjem programskem obdobju so države članice ustanovile 112 revi­ zijskih organov za ESRR, KS in ESS (12).
For each of them the Court reviewed: — their organisational arrangements and audit methodology, — their working documents for up to four systems audits, — their working documents for a sample of up to 30 audits of operations, including a re-performance of at least eight of those 30 audits, and — their annual control reports and audit opinions for 2010, together with the related working papers. 
Sodišče je za vsakega od njih pregle­ dalo: — njegove organizacijske ureditve in revizijsko metodologijo, — njegove delovne dokumente za največ štiri revizije sistemov, — njegove delovne dokumente za vzorec z največ 30 revizi­ jami operacij, vključno s ponovitvijo vsaj osmih od teh 30 revizij, in — njegova letna poročila o kontrolah in revizijska mnenja za leto 2010 ter z njimi povezane delovne dokumente.
Annex 4.2 contains a summary of the results of the Court’s examination and of the key requirements tested. 
4.39 V Prilogi 4.2 so povzeti rezultati preverjanja, ki ga je izvedlo Sodišče, in ključne preizkušene zahteve.
The Court found that seven of the selected Audit Authorities were at least partially effective in ensuring the regularity of payments. 
Sodišče je ugotovilo, da je bilo sedem od izbranih revizijskih organov vsaj delno uspešnih pri zagotavljanju pravilnosti plačil.
4.40. Theaudithighlightedseveralweaknesses: — delays in the performance of audits of systems and projects, — checklists which did not sufficiently cover all risks to the regularity of expenditure, in particular with regard to public procurement and State aid rules, FEIs and publicity requirements. 
4.40 Revizijajepokazalavečslabosti: — zamude pri izvajanju revizij sistemov in projektov, — kontrolne sezname, v katerih so bila premalo upoštevana vsa tveganja za pravilnost odhodkov, zlasti v zvezi z javnimi naročili in pravili o državni pomoči, IFI in zahte­ vami glede oglaševanja.
Unlike for system audits, there is no specific guidance by the Commission on the scope of verifications and the extent of checks to be undertaken for the audit of projects, _____________ (12) 81 AAs for 317 ERDF and CF OPs and 94 AAs for 117 ESF OPs. 
Drugače kot pri revizijah sistemov Komisija nima posebnih smernic za obseg preverjanj in pregledov, ki jih je treba opraviti pri reviziji projektov, _____________ (12) 81 revizijskih organov za 317 operativnih programov ESRR in KS ter 94 revizijskih organov za 117 operativnih programov ESS.
T H E C O M M I S S I O N ’ S R E P L I E S 63 of these AAs are common for all three funds. 
63 od teh revizijskih organov je skupnih za vse tri sklade.
4.39. 4.40. — The Commission detected in its review of audit authorities that delays in audit work was in some cases linked to delays in the implementation of operations on the ground. — The Commission also identified as a result of its extensive review of audit authorities and during systems audits the need to reinforce, in some cases and on particular issues, the existing checklists used by national audit authorities for the audit of operations. 
O D G O VO R I KO M I S I J E 4.39 4.40 — Komisija je pri svojih revizijah revizijskih organov ugotovila, da so zamude pri revizijah včasih povezane z zamudami pri izva­ janju operacij na kraju samem. — Komisija je na podlagi svojega obsežnega pregleda revizijskih organov in pri revizijah sistemov tudi ugotovila, da je treba v nekaterih primerih in v zvezi s posebnimi vprašanji dopolniti obstoječe kontrolne sezname, ki jih uporabljajo nacionalni organi za revizije operacij.
For this purpose, the Commission has now shared its own checklist for audits on operations, which take into account the check lists established by the Court, with the Member States audit authorities. 
Zato je zdaj revizijskim organom držav članic posredovala svoj kontrolni seznam za revizije operacij, v katerem se upoštevajo kontrolni seznami, ki jih je naredilo Sodišče.
The Commission takes the Court's findings into account for its assessment of the national audit authorities, with a view to encourage improvements where still necessary and in order to ensure conditions for single auditing in the coming years in accordance with Article 73 of Council Regulation (EC) No 1083/2006. 
Komisija ugotovitve Sodišče upošteva pri oceni nacionalnih revizijskih organov, da bi spodbudila izboljšave, kadar so te še vedno potrebne, in zagotovila pogoje za enotno revizijo v prihodnjih letih skladno s členom 73 Uredbe Sveta (ES) št. 1083/2006.
EN 116 OfficialJournaloftheEuropeanUnion 10.11.2011 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 Moreover, since the beginning of the programming period, the Commission has provided detailed and technical guidance, offered training and conducted technical meetings with auditors of national audit authorities. 
SL 116 UradnilistEvropskeunije 10.11.2011 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 Poleg tega Komisija od začetka programskega obdobja zagotavlja natančna in tehnična navodila ter usposabljanje in vodi tehnične sestanke z revizorji nacionalnih revizijskih organov.
Furthermore, guidance on the scope and extent of audits on operations that was delivered under the 2000-2006 programming period is still valid since such audits do not differ significantly between both programming periods. — The Commission underlines that its technical guidance note on sampling serves as a recommendation to audit authorities. 
Navodila za področje uporabe in obseg revizij operacij, oblikovana v okviru programskega obdobja 2000–2006, še vedno veljajo, saj se te revizije v obeh programskih obdobjih bistveno ne razlikujejo. — Komisija poudarja, da se njena tehnična navodila o vzorčenju uporabljajo kot priporočila revizijskim organom.
It contains illustrative methods, which are neither legally binding nor limitative as regards the choice for the audit authorities of alternative acceptable statistical methods which would be equally valid. — The Commission notes that the outcome of the recalculation made by the Court is in some cases strongly influenced by the quantification of errors on public procurement (see Commission reply to paragraph 4.26). 4.41. 
Vsebujejo pona­ zoritvene metode, ki niso pravno zavezujoče niti omejevalne glede drugih sprejemljivih statističnih metod, ki jih lahko izberejo revi­ zijski organi in bi bile enako veljavne. — Komisija poudarja, da je na rezultat ponovnega izračuna, ki ga je naredilo Sodišče, v nekaterih primerih močno vplivalo količinsko opredeljevanje napak pri javnih naročilih (glej odgovor Komisije na odstavek 4.26).
Council Regulation (EC) No 1083/2006 provides for a six-month period between the end of the audit period (June) and the establishment of the annual control report and opinion (December). 
4.41 V Uredbi Sveta (ES) št. 1083/2006 je določeno šestme­ sečno obdobje od konca obdobja revizije (junij) do izdaje letnega poročila o kontrolah in mnenja (december).
In its guidance on annual control reports, the Commission, taking into account international audit standards, invited audit authorities to report on subsequent audit events that may occur during this period (July to December). 
Komisija je v svojih navodilih o letnem poročilu o kontrolah ob upoštevanju mednarodnih revizijskih standardov pozvala revizijske organe, naj poročajo o more­ bitnih naknadnih revizijah v tem obdobju (od julija do decembra).
The Commission would like to underline that taking into account the number of audit authorities in 27 Member States for all cohesion programmes (see paragraph 4.37), the audit approaches may well differ to allow them to adapt to the specificities of the various oper­ ational programmes and management and control systems. 
Komisija želi poudariti, da se lahko glede na število revizijskih organov v 27 državah članicah za vse kohezijske programe (glej odstavek 4.37) revizijski pristopi zelo razlikujejo, da se upoštevajo značilnosti različnih operativnih programov ter upravljavskih in kontrolnih sistemov.
The regu­ latory provisions setting out the obligations for audit work are intended to create a situation where an audit authority is in a position to provide an annual audit opinion by programme or by system to the Commission, based on systems audits and on the results of audits drawn on a statistical sample of operations. 
Namen regulativnih določb, ki opredeljujejo revi­ zijske obveznosti, je ustvariti razmere, ki revizijskemu organu omogo­ čajo, da na podlagi revizij sistemov in rezultatov revizij, izvedenih na statističnem vzorcu operacij, Komisiji zagotovi letno revizijsko mnenje za posamezni program ali sistem.
Directors-General in charge of DG EMPL and REGIO then disclose in their annual activity reports audit and management information, including the one reported by national audit authorities, at appropriate levels of aggregation for the purpose of the annual assurance of the Commission. 
Generalna direktorja GD EMPL in GD REGIO nato za namene letnega zagotovila za Komisijo v svojih letnih poročilih o dejavnostih objavita ustrezne združene revizijske in upravljavske informacije, vključno s tistimi, ki jih predložijo nacio­ nalni revizijski organi.
In their 2010 annual activity reports, DG EMPL and DG REGIO decided to disclose the error rates communicated for the first year by the Member States in relation to 2009 expenditure (which are consistent with the 2009 DAS results), as well as the audit opinions provided by programme. — the use of a sampling methodology which was not in accordance with the guidance on project sampling agreed between the Commission and the Member States or the incorrect application of an agreed sampling methodology, and — for all AAs, the Court’s re-performance of audits of projects identified findings previously not reported by the AA. 
GD EMPL in GD REGIO sta se v svojih poročilih o dejavnostih za leto 2010 odločila objaviti stopnje napak, ki so jih za prvo leto sporočile države članice v zvezi z odhodki za leto 2009 (ki so skladni z rezultati DAS za leto 2009), in revizijska mnenja, zagotovljena v okviru programa. — uporaba metodologije vzorčenja, ki ni bila v skladu s smer­ nicami za vzorčenje projektov, o katerih so se dogovorile Komisija in države članice, ali nepravilna uporaba dogovor­ jene metodologije vzorčenja in — pri vseh revizijskih organih je Sodišče pri ponovitvi revizij projektov prišlo do ugotovitev, o katerih revizijski organi niso poročali.
For six AAs this resulted in a higher overall error rate than reported by the AA in the annual control report. 4.41. 
Pri šestih revizijskih organih je to povzročilo višjo skupno stopnjo napake, kot jo je revizijski organ navedel v letnem poročilu o kontrolah.
The annual control reports and audit opinions are based on the findings of the AAs’ audits of operations related to expenditure certified to the Commission in the year preceding and audits of systems completed by the end of June of the financial year of the EU subject to audit by the Court. 
4.41 Letna poročila o kontrolah in revizijska mnenja teme­ ljijo na ugotovitvah revizij dejavnosti, ki jih revizijski organi izvedejo v zvezi z odhodki, potrjenimi Komisiji v letu pred proračunskim letom EU, ki ga revidira Sodišče, in ugotovitvah revizij sistemov, dokončanih do junija proračunskega leta, ki ga revidira Sodišče.
Moreover, the Court considers that the audit approaches of the AAs differ (even within the same Member State) to such an extent that their results cannot be aggregated to reach an overall opinion by Fund at national or EU level. 
Sodišče poleg tega meni, da se revizijski pristopi revizijskih organov (celo znotraj države članice) tako razlikujejo, da njihovih rezultatov ni mogoče združiti za obli­ kovanje enotnega mnenja za posamezen sklad na nacionalni ravni ali na ravni EU.
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 117 T H E C O U R T ’ S O B S E R VA T I O N S The Commission’s examination of AAs was generally satisfactory 4.42. TheCommissioncompletedexaminationsof17AAs (for DG Regional Policy) and of 36 AAs (for DG Employment, Social Affairs and Inclusion). Most AAs experienced delays in implementing their 2010 audit strategy and, as a result, the Commission was in a further five cases not able to finalise its examination as planned. 
SL 10.11.2011 UradnilistEvropskeunije 117 U G O T O V I T V E S O D I Š Č A Preverjanje revizijskih organov, ki ga je izvedla Komisija, je bilo na splošno zadovoljivo 4.42 Komisija je zaključila preverjanje 17 revizijskih organov (za GD za regionalno politiko) in 36 revizijskih organov (za GD za zaposlovanje, socialne zadeve in vključe­ vanje). Večina revizijskih organov je zamujala z izvajanjem svoje revizijske strategije za leto 2010, zato Komisija v doda­ tnih petih primerih svojega preverjanja ni mogla dokončati, kot je načrtovala.
TheCommissionauditsfoundsimilarweaknessesto those observed by the Court in its own examination of AAs, and the Commission has taken corrective action where appro­ priate. 
4.43 Komisijajemedrevizijamiugotovilapodobneslabosti, kot jih je opazilo Sodišče pri svojem preverjanju revizijskih organov, in, kjer je bilo ustrezno, sprejela popravne ukrepe.
Based on its own work, the Commission has concluded that the AAs’ audit opinions are generally reliable. 4.44. 
Na podlagi svojega revizijskega dela je prišla do zaključka, da so revizijska mnenja revizijskih organov na splošno zanesljiva.
Although DG Regional Policy and DG Employment, Social Affairs and Inclusion have developed a common audit plan for their examination of AAs, differences in approach were noted. 
Čeprav sta GD za regio­ nalno politiko in GD za zaposlovanje, socialne zadeve in vklju­ čevanje razvila skupni revizijski načrt za svoje preverjanje revi­ zijskih organov, so bile opažene razlike v pristopu.
Despite these differences the Court considers that overall the Commission has drawn appropriate conclusions from its examination. 
Sodišče kljub tem razlikam meni, da je Komisija pri svojem preverjanju na splošno prišla do ustreznih zaključkov.
RELIABILITY OF COMMISSION MANAGEMENT REPRESENTATIONS 4.45. TheCourtassessedthe2010AnnualActivityReports and accompanying declarations of the Directorates-General for Regional Policy, DG Employment, Social Affairs and Inclusion, DG Mobility and Transport, and DG Energy. 
ZANESLJIVOST POSLOVODSKIH PREDSTAVITEV KOMISIJE 4.45 Sodišče je ocenilo letna poročila o dejavnostih za leto 2010 in priložene izjave GD za regionalno politiko, GD za zaposlovanje, socialne zadeve in vključevanje, GD za mobilnost in promet ter GD za energetiko.
T H E C O M M I S S I O N ’ S R E P L I E S 4.42. For its examination of audit authorities, DG REGIO carried out 97 audit missions in 13 Member States. 
O D G O VO R I KO M I S I J E 4.42 GD REGIO je v okviru preverjanja revizijskih organov izvedel 97 revizijskih misij v 13 državah članicah.
This examination is continuing in 2011. 
Preverjanje se nadaljuje tudi v letu 2011.
In addition to the examinations of the 36 audit authorities mentioned by the Court, some of the DG EMPL system audits also covered aspects related to audit authorities. 
Poleg preverjanj 36 revizijskih organov, ki jih je navedlo Sodišče, so nekatere revizije sistemov, ki jih je izvedel GD EMPL, zajemale tudi vidike, povezane z revizijskimi organi.
4.43. In its 2010 annual activity report, DG REGIO drew the preliminary conclusions from its audit activities that, pending some improvements for some audit authorities, it could fully or to a large extent rely on their audit opinion for 14 audit authorities. 
4.43 GD REGIO je v svojem poročilu o dejavnostih za leto 2010 v okviru predhodnih sklepov na podlagi svojih revizijskih dejavnosti navedel, da bi se lahko, če bodo uvedene načrtovane izboljšave za nekatere revizijske organe, v celoti ali v veliki meri opiral na revizijsko mnenje 14 revizijskih organov.
For another three audit authorities, substantial improvements are needed for DG REGIO to be able to rely on their opinion. 
V zvezi z drugimi tremi revizijskimi organi so potrebne znatne izboljšave, da bi se lahko GD REGIO opiral na njihovo mnenje.
DG EMPL's supervisory systems envisaged a combination of system audits for high risk operational programmes in combination with a review of a number of audit authorities. 
Nadzorni sistemi GD EMPL predvidevajo kombinacijo revizij sistemov za operativne programe z velikim tveganjem in pregleda številnih revizijskih organov.
In most cases the results were positive. 
Rezultati so bili v večini primerov pozi­ tivni.
However, these audits have also led to a number of inter­ ruptions and suspensions of payments. 
Vendar so te revizije povzročile tudi številne prekinitve in odloge plačil.
4.44. The Commission will continue its review of audit authorities and when gaps are identified, it will complete this approach by carrying out specific audits focussed on the more risky areas and programmes. 
4.44 Komisija bo še naprej izvajala preglede revizijskih organov; če bodo ugotovljene vrzeli, bo ta pristop dopolnila z izvedbo posebnih revizij, ki se bodo osredotočale na bolj tvegana področja in programe.
T H E C O M M I S S I O N ’ S R E P L I E S 4.46. The Commission considers that DG REGIO’s annual activity report also merits to maintain the ‘A’ rating given by the Court in 2009. Indeed, DG REGIO’s AAR not only kept the same level of transparency and quality of the information disclosed in 2009, but also improved certain aspects (disclosure of amounts at risk per OP). 
O D G O VO R I KO M I S I J E 4.46 Komisija meni, da tudi letno poročilo o dejavnostih GD REGIO upravičuje ohranitev ocene „A“, ki jo je leta 2009 dalo Sodišče. V letnem poročilu o dejavnostih GD REGIO je dejansko ohranjena enaka stopnja preglednosti in kakovosti informacij, obja­ vljenih leta 2009, nekateri vidiki (objava tveganih zneskov po posa­ meznih operativnih programih) pa so tudi izboljšani.
The Commission notes that the Court has satisfied itself during its audit that the scope of reservations expressed by the Director-General for DG REGIO (as this is also the case for DG EMPL) is propor­ tionate to problems found in the underlying programmes. 
Komisija ugotavlja, da je Sodišče med revizijo ugotovilo, da obseg pridržkov, ki sta jih izrazila generalna direktorja (to velja tudi za GD EMPL), sorazmeren s težavami, ugotovljenimi pri glavnih programih.
The Commission considers that the quantification of reservations in the Directors-General's annual activity reports cannot be compared with the Court's annual estimated error rate. 
Komisija meni, da se količinsko opredeljevanje pridržkov iz letnih poročil o dejavnostih, ki sta jih pripravila generalna direktorja, ne more primerjati z letno ocenjeno stopnjo napak, ki jo je navedlo Sodišče.
The annual activity reports' estimation of the risk is closer to an estimation of the potential financial corrections for the payments in the reference year of the annual activity reports, following the reservations expressed by the Directors-General concerned and pending all contradictory procedures to be carried out by the Commission. 
Če se upoštevajo pridržki, ki sta jih navedla zadevna gene­ ralna direktorja, in vsi kontradiktorni postopki, ki naj bi jih še izvedla Komisija, je ocena tveganja iz letnih poročil o dejavnostih bolj podobna oceni potencialnih finančnih popravkov za plačila v referenčnem letu letnih poročil o dejavnostih.
This estimated amount at risk is based on an evaluation of the financial impact for the operational programmes under reservation on the basis of Directors-General's own analysis that includes, between other aspects, the work of the national audit authorities (single audit principle). 
Ta ocenjeni tvegani znesek temelji na oceni finančnega vpliva za operativne programe, v zvezi s katerimi so bili izraženi pridržki, na podlagi analize generalnih direktorjev, ki med drugim vključuje vidike, kot je delo nacionalnih revizijskih organov (načelo enotne revizije).