natgillin/translations-raw huggingface dataset:
The information underlying the new Integrated Financial Reporting Package and complementary reports will be made available, as far as possible (i.e. subject in particular to the relevant deadlines for Member States for providing necessary data), to the Court in order to allow checks concerning consistency. 
Informacije, ki so podlaga novemu integriranemu svežnju finančnih poročil in dopolnilnih poročil, bodo na voljo, kolikor je to mogoče (tj. odvisno zlasti od ustreznih rokov za države članice, v katerih morajo zagotoviti nujne podatke), Sodišču, da se omogočijo preverjanja glede skladnosti.
VIII Seventh bullet The Commission accepts this recommendation. 
VIII, sedma zaporedna točka Komisija sprejema to priporočilo.
It will continue to report on the overall amount at risk in the AMPR. 
V poročilu AMPR bo še naprej poročala o skupnem znesku, pri katerem obstaja tveganje.
VIII Eighth bullet The Commission accepts this recommendation. 
VIII, osma zaporedna točka Komisija sprejema to priporočilo.
It will update and publish its governance arrangements on a regular basis and explain how it complies with international standards and good practice. 
Redno bo posodabljala in objavljala svoje ureditve upravljanja ter razlagala, kako so skladne z mednarodnimi standardi in dobro prakso.
VIII Ninth bullet The Commission partially accepts this recommendation. 
VIII, deveta zaporedna točka Komisija delno sprejema to priporočilo.
The Commission will consider, in the context of the mid-mandate renewal of the membership of the APC, the issue of an increase in the number of external members with proven professional expertise in audit and related matters and appointed by the Commission following an open and transparent procedure. 
Komisija bo v okviru obnove članstva APC sredi mandata premislila o pove­ čanju števila zunanjih članov z dokazanim strokovnim znanjem na področju revizije in v sorodnih zadevah, ki bi jih Komisija imenovala na podlagi odprtega in transparentnega postopka.
Risk management, financial reporting and the results of ex post verifications/audit function fall under the responsibility of the ABM Steering Group, SG, DG BUDG, and the relevant AODs. 
Obvladovanje tveganj, finančno poročanje in rezultati funkcije naknadnega preverjanja/revizije sodijo v pristojnost skupine za upravljanje po dejavnostih, Generalnega sekretariata, GD BUDG in ustreznih odredbodajalcev.
Communication channels, including in particular the AARs, Management and Strategic Plans, etc., ensure that the AODs inform the respective Commissioners and the College, allowing the latter to exercise appropriate oversight. 
Komunikacijski kanali, vključno zlasti z letnimi poročili o dejavnostih, načrti upravljanja in strategije itd., zagotavljajo, da odredbodajalci obveščajo komisarje in kolegij, kar slednjemu omogoča izvajanje ustreznega nadzora.
Furthermore, the IAS regularly audits the ex post verification/audit function across the relevant DGs, particularly in the key areas such as shared management, and its findings are considered by the APC. 
Poleg tega Služba za notranjo revizijo redno pregle­ duje funkcijo naknadnega preverjanja/revizije v ustreznih generalnih direktoratih, zlasti na ključnih področjih, kot je skupno upravljanje, njene ugotovitve pa obravnava APC.
The Commission will consider inviting the IAS to undertake audit work on governance/oversight arrangements concerning risk management, financial reporting, and the ex post verification/audit function, in particular second level scrutiny, to identify any improvements which can further enhance the performance of these mechanisms. 
Komisija bo proučila povabilo Službi za notranjo revizijo, da izvede revizijo ureditev upravljanja/nadzora v zvezi z obvladovanjem tveganja, finančnim poročanjem in funkcijo naknadnega preverjanja/revizije, zlasti nadzora na drugi ravni, in ugotovi, ali so možne kakršne koli izboljšave, ki lahko še izboljšajo učinkovitost teh mehanizmov.
Observations 15 A first unique feature of governance within the Commission is that the division of responsibilities and accountability lines are fixed in the Treaty (Art 317) and in the Financial Regulation (Art 66) and described in the 2000 White Paper which took into account the recommendations of the Committee of Independent Experts. 
Opažanja 15 Prva posebna značilnost upravljanja v Komisiji je ta, da je ločitev pristojnosti in odgovornosti opredeljena v Pogodbi (člen 317) in v finančni uredbi (člen 66) ter opisana v beli knjigi iz leta 2000, ki upošteva priporočila odbora neodvis­ nih strokovnjakov.
A second feature of the Commission is that, whenever a new College takes office, aspects of the internal organisational, governance and accountability arrangements may be revised. 
Druga značilnost Komisije je ta, da se lahko ob vsakem nastopu mandata novega kolegija pregledajo vidiki ureditev notranje organizacije, upravljanja in odgovornosti.
This is done through the Commissioners’ mission letters, the Working Methods of the European Commission (See C(2014) 9004) and the written working arrangements between the Commissioners and the services. 
To se izvaja prek poslanic komisarjev, delovnih metod Evropske komisije (glej C(2014) 9004) in pisnih delovnih dogovorov med komisarji in službami.
Reply of the Commission 61 21 The overarching principles of the Commission’s governance framework (i.e. authority, accountability, duties and responsibilities) are enshrined in the EU treaties. 
Odgovori Komisije 61 21 Glavna načela okvira za upravljanje Komisije (tj. pristojnost, dolžnosti in odgovornosti) so zajeta v Pogodbah EU.
The College adopts the Annual Management and Performance Report for the EU Budget and takes overall political responsibility for the management of the EU Budget. 
Kolegij sprejema letno poročilo o upravljanju in smotrnosti izvrševanja proračuna EU in prevzema celotno politično odgovornost za upravljanje proračuna EU.
In operational terms, the oversight takes place, first via the practical arrangements governing working relations between members of the Commission, cabinets and services, second via the APC on regular basis dealing with all the IAS recommendations and third, by a clear reporting from the AODs to the Commission through the AARs and the Declarations of Assurance by the AODs, and the overall Opinion of the Internal Auditor. 
V operativnem smislu se nadzor izvaja, prvič, prek praktičnih ureditev delovnih razmerij med člani Komisije, kabineti in službami, drugič, redno prek Odbora za spremljanje poteka revizij (APC), ki se ukvarja s priporočili IAS, in tretjič, z jasnim poročanjem odredbodajalcev Komisiji prek letnih poročil o dejavnostih (LPD) in izjav odredbodajalcev o zanesljivosti ter skupnega mnenja notranjega revizorja.
Box 5 — Commission’s responsibility The Commission has made further changes to its governance and reporting between 2007 and 2016. 
Okvir 5 – Odgovornost Komisije Komisija je med leti 2007 in 2016 izvedla nadaljnje spremembe glede svojega upravljanja in poročanja.
23 The Commission abolished the IACs because with the passage of time, it has become increasingly important for the internal audit function to look beyond the boundaries of one DG. 
23 Komisija je odpravila oddelke za notranjo revizijo, ker je za funkcijo notranje revizije sčasoma postalo čedalje pomembneje, da preseže okvire enega generalnega direktorata.
This is much more effectively done with a fully centralised internal audit function. 
To se veliko učinkoviteje izvaja s povsem centra­ lizirano funkcijo notranje revizije.
Furthermore, the centralised IAS is fully independent, which helps ensure good quality audits. 
Poleg tega je centralizirana Služba za notranjo revizijo (IAS) v celoti neodvisna, s čimer se lažje zagotovijo kakovostne revizije.
An external quality assessor, while giving a clean bill of health to the IAS, had pointed to a lack of sufficient independent oversight of the IACs and a perceived risk to their independence. 
Ocenjevalec kakovosti je sicer za IAS podal pozitivno mnenje, vendar je izpostavil pomanjkanje neodvisnega nadzora nad oddelki za notranjo revizijo in je zaznal tveganje glede njihove neodvisnosti.
The IAS is now also providing the directors-general with a limited assurance report, to feed into the Annual Activity Reports (AARs), as IACs used to do (for the first time in February 2016 covering the year 2015). 
IAS zdaj generalnim direktorjem zagotavlja poročilo z omejenim zagotovilom, ki bo del letnih poročil o dejavnosti (LPD), tako kot so to prej počeli oddelki za notranjo revizijo (prvo poročilo IAS je bilo februarja 2016 za leto 2015).
24 The staffing of the entities mentioned by the Court is not wholly devoted to audit or control activities. 
24 Osebje subjektov, ki jih omenja Sodišče, ni v celoti posvečeno revizijskim ali nadzornim dejavnostim.
The ex post verifications/audit function in many large spending DGs (often referred to as ‘audit function’) are part of the internal control system of the Authorising Officer by Delegation. 
Funkcija naknadnega preverjanja/revizije v številnih generalnih direktoratih z veliko porabo (pogosto imenovana „revizijska funkcija“) je del sistema notranje kontrole odredbodajalca.
They should be clearly distinguished from the internal audit function. 
To funkcijo je treba jasno razmejiti od funkcije notranje revizije.
25 Besides the audit on the information security governance, other governance areas were also covered, in particular, but not exclusively through audits covering a multitude of DGs, for example audits addressing the: ο objective setting process in the context of the management plan; ο annual activity reporting process; ο governance of the Anti-fraud Strategies; ο governance of the European Semester work; ο governance of the Common Support Centre hosted by RTD; ο governance of EU Trust Funds, ο supervision of decentralised agencies; ο governance in the IT domain. 
25 Poleg revizije upravljanja varnosti informacij so zajeta tudi druga področja upravljanja, zlasti (a ne samo) z revizi­ jami, ki zajemajo številne generalne direktorate, na primer revizije na teh področjih: ο proces postavljanja ciljev v okviru načrta upravljanja; ο proces letnega poročanja o dejavnostih; ο upravljanje strategij za boj proti goljufijam; ο upravljanje dela evropskega semestra; ο upravljanje skupnega podpornega centra, ki ga gosti RTD; ο upravljanje skrbniških skladov EU; ο nadzor decentraliziranih agencij; ο upravljanje IT­domen.
Reply of the Commission 62 Box 7 — Some significant IAS recommendations on governance have not been followed The Commission is working on a revision of the Governance Statement. 
Odgovori Komisije 62 Okvir 7 – Nekatera pomembna priporočila Službe za notranjo revizijo o upravljanju niso bila upoštevana Komisija pripravlja revizijo izjave o upravljanju.
26 The IAS shares the Court’s assessment that the risk of irregular and illegal expenditure is important. 
26 IAS se strinja z oceno Sodišča, da je tveganje glede nepravilnih in nezakonitih odhodkov pomembno.
This is precisely why approximatively 40 to 50 % of the available time for its audits is spent on engagements assessing the management and control systems aimed at preventing and detecting/correcting irregularities. 
Prav zato je približno od 40 do 50 % razpoložljivega časa za revizije porabljenega za ocenjevanje sistemov upravljanja in nad­ zora s ciljem preprečevanja in odkrivanja/odpravljanja nepravilnosti.
This includes important audits on the DG control strategies (including ex post verification/audit function) covering the main policy expenditure areas. 
To vključuje pomembne revizije nadzornih strategij generalnega direktorata (vključno s funkcijo naknadnega preverjanja/revizije), ki zajemajo glavna področja odhodkov na ravni politike.
All of these audit reports are sent to and addressed by the APC. 
Vsa ta revizijska poročila se pošljejo odboru APC in so naslovljena nanj.
In line with best practice, the Financial Regulation and its Charter, the IAS necessarily focuses on the management and control systems of the DGs which are responsible for ensuring legality and regularity of transactions. 
V skladu z najboljšo prakso, finančno uredbo in svojo listino se IAS nujno osredotoča na sisteme upravljanja in nad­ zora generalnih direktoratov (GD), ki so odgovorni za zagotavljanje zakonitosti in pravilnosti transakcij.
The primary channel is through the formal communication mechanisms stated in the working arrangement between Commissioners, their cabinets and the Commission services (regular meetings, discussion of Strategic Plans, Management Plans, Annual Activity Reports, etc.) through which the Commissioner first, and the College later are informed. 
Glavni kanal je prek mehanizmov za formalno komunikacijo, določenih v delovnem dogovoru med komisarji, njihovimi kabineti in službami Komisije (redna srečanja, obravnava strateških načrtov, načrti upravljanja, letna poročila o dejavnostih itd.), prek katerih se obvestijo najprej komisar in nato kolegij.
30 The Commission confirms that the APC mandate of 2015 includes a strengthening of the follow-up of the ECA recommendations. 
30 Komisija potrjuje, da mandat APC v letu 2015 vključuje krepitev nadaljnjega ukrepanja glede priporočil Evropskega računskega sodišča (ERS).
The APC analyses the ECA’s reports and the relevant findings where appropriate in the context of its thematic discussions based on groups of IAS audit reports. 
APC analizira poročila ERS in ustrezne ugotovitve, kjer je to ustrezno v okviru svojih temat­ skih razprav na podlagi skupin revizijskih poročil Službe za notranjo revizijo (IAS).
The IAS carries out audits on the effectiveness of the ex post verification/audit functions in many large spending DGs. 
IAS izvaja revizije glede učinkovitosti funkcij naknadnega preverjanja/revizije v številnih generalnih direktoratih z veliko porabo.
Thereby it covers this important element of the AODs’ internal control system aimed at preventing and detecting/correcting irregularities (see reply to paragraph 26). 
Zato vključuje ta pomemben element sistemov notranje kontrole odredbodajalcev s ciljem prepre­ čevanja in odkrivanja/odpravljanja nepravilnosti (glej odgovor na odstavek 26).
The APC addresses these issues to the extent that they are covered by IAS audits. 
APC obravnava te zadeve v obsegu, kot jih zajemajo revizije IAS.
Reply to table 2 The APC receives and addresses all IAS audit reports, which cover the areas of risk management, internal control and reporting on financial and non-financial performance. 
Odgovor na tabelo 2 APC sprejema in obravnava vsa revizijska poročila IAS, ki obsegajo področja obvladovanja tveganj, notranje kontrole in poročanja o finančni in nefinančni smotrnosti.
It thus facilitates the Commission’s oversight by ensuring the independence of the IAS, monitoring the quality of its work and following up recommendations. 
Tako omogoča nadzor s strani Komisije z zagotavljanjem neodvis­ nosti Službe za notranjo revizijo, nadzorom kakovosti njenega dela in upoštevanja priporočil.
Furthermore, it considers key documents regarding the internal control framework. 
Poleg tega obravnava ključne dokumente v zvezi z okvirom notranje kontrole.
Reply of the Commission 63 31 Risk management, financial reporting and the results of ex post verifications/audit function fall under the responsibility of the ABM Steering Group, SG, DG BUDG, and the relevant AODs. 
Odgovori Komisije 63 31 Obvladovanje tveganj, finančno poročanje in rezultati funkcije naknadnega preverjanja/revizije sodijo v pristojnost skupine za upravljanje po dejavnostih, Generalnega sekretariata, GD BUDG in ustreznih odredbodajalcev.
Communication channels, including in particular the AARs, Management and Strategic Plans, etc., ensure that the AODs inform the respective Commissioners and the College, allowing the latter to exercise appropriate oversight. 
Komu­ nikacijski kanali, vključno zlasti z letnimi poročili o dejavnostih, načrti upravljanja in strategije itd., zagotavljajo, da odredbodajalci obveščajo komisarje in kolegij, kar slednjemu omogoča izvajanje ustreznega nadzora.
Furthermore, the IAS regularly audits the ex post verification/audit function across the relevant DGs, particularly in the key areas such as shared management, and its findings are considered by the APC. 
Poleg tega Služba za notranjo revizijo redno pregleduje funkcijo naknadnega preverjanja/revizije v ustreznih generalnih direk­ toratih, zlasti na ključnih področjih, kot je skupno upravljanje, njene ugotovitve pa obravnava APC.
Other international organisations (World Food Programme, European Investment bank, World Bank and UN) have different governance structures. 
Druge mednarodne organizacije (Svetovni program za prehrano, Evropska investicijska banka, Svetovna banka in OZN) imajo drugačne strukture upravljanja.
35 The new revision of the Internal Control Framework the Commission is now conducting will address all the Court’s observations. 
35 Nova revizija okvira notranje kontrole, ki jo Komisija izvaja zdaj, bo obravnavala vse pripombe Sodišča.
36 Taking into account the specificities of the Commission COSO Principle 2 has to be seen from a double perspective. 
36 Ob upoštevanju posebnosti Komisije je treba na načelo 2 COSO gledati z dvojne perspektive.
At DG level each director-general conducts an independent oversight of the development and performance of internal control by means of the Internal Control Coordinator. 
Na ravni GD vsak generalni direktor izvaja neodvisen nadzor razvoja in učinkovitosti notranje kontrole prek koordinatorja za interno kontrolo.
At Commission level the College — i.e. equivalent to the Board of Directors referred to in COSO Principle 2 — exercises an independent oversight of the developments and performance of internal control (see reply to paragraph 21). 
Na ravni Komisije kolegij – tj. ekvivalent svetu direktorjev, ki ga omenja načelo 2 COSO – izvaja neodvisen nadzor razvoja in učinkovitosti notranje kontrole (glej odgovor na odstavek 21).
The Central Financial Service was created to provide support and advice on financial management, interpretation of legislation, internal control and risk management but not to oversee the actual implementation of the internal control system. 
Centralna finančna služba je bila ustanovljena za zagotavljanje podpore in svetovanja v zvezi s finančnim upravlja­ njem, tolmačenjem zakonodaje, interno kontrolo in z obvladovanjem tveganj, vendar ne za nadzor dejanske izvedbe sistema notranje kontrole.
37 The current framework, as decided in the Commission reform and stipulated by the financial regulation, provides a sound definition of responsibilities and accountability. 
37 Trenutni okvir, kot je bil določen v reformi Komisije in opredeljen v finančni uredbi, zagotavlja trdno opredelitev pristojnosti in odgovornosti.
The DGs are required to set up the organisational structure and the internal control systems including sub-delegation acts and the related cascading reporting system which build up the assurance inside each DG. 
Generalni direktorati morajo vzpostaviti organizacijsko strukturo in sisteme notranje kontrole, vključno z dejanji nadaljnjega prenosa in povezanim sistemom kaskadnega poročanja, kar poveča zaneslji­ vost znotraj vsakega generalnega direktorata.
Concerning the basis to determine whether the declarations made within AARs are well-founded, the instructions (and guidelines) for the preparation of the AARs provide a sound basis to build up the Declaration of Assurance and represent a clear benchmark against which to hold DGs accountable. 
Glede podlage za ugotavljanje, ali so izjave v okviru letnih poročil o dejavnosti utemeljene, dajejo navodila (in smer­ nice) za pripravo teh poročil trden temelj za izjavo o zanesljivosti in pomenijo jasno merilo odgovornosti generalnih direktoratov.
Besides, the AARs contain a section on the reports and conclusion of the Internal Auditor on the state of control of the DG. 
Poleg tega letna poročila o dejavnosti vsebujejo oddelek o poročilih in sklep notranjega revizorja o stanju nadzora generalnega direktorata.
Finally, the AAR review process ensures the quality of the AARs so that the political level can rely on the management representations and assurance. 
In končno, postopek pregleda letnih poročil o dejavnosti zagotavlja nji­ hovo kakovost, tako da se lahko politična raven zanaša na predstavitve in zanesljivost upravljanja.
The Commission will, however, analyse whether certain aspects can be further clarified. 
Vendar bo Komisija analizirala, ali je mogoče nekatere vidike nadalje pojasniti.
Reply of the Commission 64 38 The Commission has reported on the implementation of the Commission Anti-fraud Strategy (CAFS) annually, starting from 2013, in the Annual Report on the Protection of the EU’s Financial Interests (‘Article 325 Report’). 
Odgovori Komisije 64 38 Komisija je letno poročala o izvajanju strategije Komisije za boj proti goljufijam (CAFS), prvič leta 2013 v letnem poročilu o zaščiti finančnih interesov EU („člen 325 poročila“).
39 Even though it considers that the risk of fraud is sufficiently covered in the methodology and guidance for the DGs regarding the anti-fraud strategies, the Commission is currently preparing a proposal to specially include the risk of fraud in the new Internal Control Framework. 
39 Četudi Komisija meni, da tveganje za goljufijo zadostno obravnavata metodologija in smernice za generalne direk­ torate v zvezi s strategijami za boj proti goljufijam, Komisija trenutno pripravlja predlog za vključitev tveganja za goljufijo v novi okvir notranje kontrole.
42 The objective of the Financial Statement Discussion and Analysis (FSDA) according to the IPSASB Recommended Practice Guideline 2 (RPG 2) is to provide ‘an explanation of the significant items, transactions and events presented in an entity’s financial statements and the factors that influence them.’ 
42 Cilj dokumenta Razprava o računovodskih izkazih in njihova analiza (v nadaljnjem besedilu: FSDA) v skladu s smer­ nico o priporočeni praksi 2 (RPG 2) IPSASB je zagotoviti „razlago pomembnih elementov, transakcij in dogodkov, predstavljenih v finančnem poročilu subjekta, in dejavnikov, ki vplivajo nanje“.
It is therefore logical that the FSDA focusses on the President’s 10 priorities as they ‘represent a continuation of the Europe 2020 strategy’ and are the current key drivers of Commission policy and how EU money is spent. 
Zato je logično, da se FSDA osredotoča na predsednikovih 10 prednostnih nalog, saj „pomenijo nadaljevanje strate­ gije Evropa 2020“ in so trenutno glavna gonila politike Komisije in načina porabe denarja EU.
In addition, the FSDA includes also information on Europe 2020. 
Poleg tega FSDA vklju­ čuje tudi informacije o strategiji Evropa 2020.
However, the FSDA is an evolving document. 
Vendar je FSDA dokument, ki se razvija.
Therefore, the Commission remains open to discussing improvements to the content and focus. 
Komisija je tako pripravljena za razprave o izboljšavah glede vsebine in usmeritve.
44 Third bullet The EU accounts are adopted by the Commission. 
44, tretja zaporedna točka Računovodske izkaze EU sprejema Komisija.
45 Second bullet The FSDA prepared by the Commission complies with the structure and content suggested by the IPSASB Recommended Practice Guideline 2 (RPG 2). 
45, druga zaporedna točka Dokument FSDA, ki ga je pripravila Komisija, je skladen s strukturo in vsebino, ki ju predlaga smernica o priporočeni praksi 2 (RPG 2) IPSASB.
45 Third bullet As the Court notes the accounts are accompanied by the Statement of Assurance in the Official Journal. 
45, tretja zaporedna točka Kot navaja Sodišče, računovodske izkaze spremlja izjava o zanesljivosti v Uradnem listu.
The Commission would welcome the possibility to include the Court’s opinion on the accounts in the accounts document as soon as it is adopted, as is the case in the private sector. 
Komisija pozdravlja mož­ nost vključitve mnenja Sodišča o računovodskih izkazih v dokument teh izkazov takoj, ko je ta sprejet, kakor je praksa v zasebnem sektorju.
45 Fifth bullet In the FSDA, the Commission also includes information on different management modes, financial reporting and accountability. 
45, peta zaporedna točka V dokument FSDA Komisija vključuje tudi informacije o različnih načinih upravljanja, finančnem poročanju in odgovornosti.