natgillin/translations-raw huggingface dataset:
1 Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 
1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti (UL L 248, 16.9.2002, str.
Article 163 of Title IV relating to external actions states that actions may be implemented either on a centralised basis by the Commission or on a decentralised basis by the beneficiary third country or countries, or jointly with international organisations. 
Člen 163, naslov IV o zunanjih ukrepih določa, da lahko ukrepe izvaja Komisija centralizirano ali tretja država upravičenka ali države upravičenke decentralizirano ali skupaj z mednarodnimi organizacijami.
2 Article 317 TFEU states that the Commission shall implement the budget on its own responsibility and having regard to the principles of sound financial management. 
2 Člen 317 Pogodbe o delovanju EU določa, da Komisija izvršuje proračun na lastno odgovornost in ob upoštevanju načel dobrega finančnega poslovodenja.
3 Multi-Donor Trust Funds as defined by UNDP are ‘a funding instrument through which donors pool resources to support national priorities and facilitate UN agencies to work and deliver in close coordination and collaboration’ (see http:// www.undp.org/mdtf/trustfunds. shtml). 
3 UNDP opredeljuje večdonatorske skrbniške sklade kot instrument financiranja, s katerim donatorji združijo sredstva, da podprejo nacionalne prednostne naloge in agencijam zN pomagajo delati in dosegati rezultate usklajeno in v sodelovanju; glej http://www. undp.org/mdtf/trustfunds.shtml.
4 European Commission: Information Note for the Committee on Budgetary Control of the European Parliament on Multi-Donor Trust Funds supported by the European Community General Budget since 2003 (10.2.2009). 
4 Evropska komisija: Informativna nota za Odbor Evropskega parlamenta za proračunski nadzor o večdonatorskih skrbniških skladih, ki se od leta 2003 podpirajo iz splošnega proračuna Evropske skupnosti (10. 2.
The EU contributions are governed by the following regulations and agreements: (a) the Financial Regulation of the European Communities sets out the basic principles for channelling funds through international organisations. 
Prispevke EU urejajo naslednji predpisi in sporazumi: (a) finančna uredba Evropskih skupnosti, ki določa osnovna načela za usmerjanje sredstev prek mednarodnih organizacij.
It specifies the cases in which joint management can be used and states as a condition for joint management that the international organisation shall apply internationally accepted standards for accounting, auditing, internal control and procurement; (b) the 2003 Financial and Administrative Framework Agreement (FAFA) between the EU and the UN together with the other related agreements, aim to translate the requirements of the Financial Regulation into contractual terms. 
Podrobno določa, v katerih primerih je mogoče uporabiti deljeno upravljanje in kot pogoj zanj navaja, da mednarodna organizacija uporablja mednarodno sprejete standarde za računovodstvo, revizijo, notranje kontroliranje in oddajo javnih naročil; (b) okvirni finančni in upravni sporazum (fAfA) iz leta 2003 med EU in zN in drugi sorodni sporazumi, s katerimi se zahteve finančne uredbe skuša prenesti v pogodbene zahteve. fAfA velja za vse sporazume o financiranju, sklenjene med Komisijo in zN, in določa okvir, katerega namen je krepiti sodelovanje tako, da organizacijam zN omogoča upravljanje s prispevki v skladu z njihovimi lastnimi postopki; (c) sporazum o prispevku, ki se podpiše za vsak ukrep zN, ki ga financira Komisija.
The FAFA applies to all funding agreements between the Commission and the UN and sets out a framework intended to enhance cooperation by allowing UN organisations to manage contributions in accordance with their own procedures; (c) a contribution agreement is signed for each UN action funded by the Commission, stating the amount of funding, the objectives of the action, the activities to be carried out, their timing and the reporting requirements. 10 Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries 
V njem so navedeni znesek financiranja, cilji ukrepa, dejavnosti, ki jih je treba izvesti, rok za njihovo izvedbo in zahteve po poročanju. 10 Posebno poročilo št. 3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih
11 AUDIT SCOPE AND APPROACH 7. 
11 ObSEg REVIzIjE IN REVIzIjSKI PRIStOP 7.
It is the second part of an audit divided into two phases5. 
Predstavlja drugi del revizije, razdeljene v dve fazi5.
The overall audit question for phase 1 and phase 2 was whether the Commission achieves value for money when channelling funds through the United Nations. 
Skupno revizijsko vprašanje prve in druge faze je bilo, ali Komisija pri usmerjanju sredstev prek združenih narodov dosega smotrno porabo sredstev.
The first phase addressed decision-making and monitoring systems. The main findings were: (a) the process for deciding to implement aid through the UN did not demonstrate that that is the most efficient and effective option; (b) monitoring arrangements did not provide adequate information on the robustness of financial procedures and on the achievement of objectives. 
V prvi fazi se je obravnavalo sisteme za odločanje in spremljanje. glavni ugotovitvi sta bili: (a) da postopek odločanja o izvajanju pomoči prek zN ni dokazal, da je to najučinkovitejša in najuspešnejša možnost; (b) da ureditve spremljanja niso zagotavljale ustreznih informacij o trdnosti finančnih postopkov in doseganju ciljev.
The second phase evaluates the achievement of objectives. 
V drugi fazi je bilo ovrednoteno doseganje ciljev.
It complements the first phase by assessing whether EU contributions channelled through United Nations organisations are an effective, efficient and sustainable way of delivering aid in conflict-affected countries6. 
Dopolnjuje prvo fazo z oceno tega, ali so prispevki EU, usmerjeni prek organizacij združenih narodov, uspešen, učinkovit in trajnosten način zagotavljanja pomoči v državah, ki so bile prizadete v konfliktih6.
It does not review the action taken by the Commission to address the issues raised in the first phase. 
V drugi fazi se niso pregledali ukrepi Komisije za obravnavanje vprašanj, sproženih v prvi fazi.
The audit focused on conflict-affected countries mainly for reasons of materiality. Seven of the 10 countries which received most funding channelled through the UN in the period 2006–08 were conflict-affected: Iraq, Palestine, Afghanistan, Sudan, Côte d’Ivoire, Somalia and Sri Lanka. 
Sedem od desetih držav, ki so v obdobju od leta 2006 do 2008 prejele največ financiranja, usmerjenega prek zN, je bilo prizadetih v konfliktih: Irak, Palestina, Afganistan, Sudan, Slonokoščena obala, Somalija in Šrilanka. teh sedem držav je prejelo 39 % skupnega financiranja EuropeAid, usmerjenega prek zN, preostalih 61 % pa je bilo porazdeljenih med več kot 80 držav (glej diagram 2).
5 The first phase has been completed with the Special Report published in January 2010 (European Court of Auditors, Special Report No 15/2009 ‘EU assistance implemented through United Nations organisations: decision-making and monitoring’). 
5 Prva faza je bila končana s posebnim poročilom, ki je bilo objavljeno januarja 2010 (Evropsko računsko sodišče, Posebno poročilo št. 15/2009 „Pomoč Evropske unije, ki se izvaja prek organizacij združenih narodov: odločanje in spremljanje“).
6 The Financial Regulation states in Article 27 that ‘Budget appropriations should be used in accordance with the principle of sound financial management, namely in accordance with the principles of economy, efficiency and effectiveness.’. Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries 
6 Člen 27 finančne uredbe določa:„Odobrena proračunska sredstva morajo biti uporabljena v skladu z načeli dobrega finančnega poslovodenja, in sicer z načeli gospodarnosti, učinkovitosti in uspešnosti [...]“. Posebno poročilo št. 3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih
The audit question was addressed by examining a sample of projects in Afghanistan, Iraq and Sudan during the period 2006–08. These three countries roughly represent one quarter of all EU funds channelled through UN organisations during this period. 
Revizijsko vprašanje se je obravnavalo s pregledom vzorca projektov v Afganistanu, Iraku in Sudanu v obdobju 2006–2008. tem trem državam je bila namenjena približno četrtina vseh sredstev EU, ki so bila v tem obdobju usmerjena prek organizacij zN.
The projects were selected on the basis of materiality. 
Projekti so bili izbrani na osnovi pomembnosti.
They represented about 80 % of the total contributions to the three countries concerned during the period 2006-08 (see Figure 3). 
Predstavljali so približno 80 % skupnih prispevkov tem trem državam v obdobju 2006–2008 (glej diagram 3).
The most common activities of the projects in the sample were de-mining, support to refugees, the preparation of elections, rehabilitation and capacity building. 
Najpogostejše dejavnosti projektov v vzorcu so bile odstranjevanje min, pomoč beguncem, priprava volitev, rehabilitacija in krepitev zmogljivosti.
12 FIGURE 2 COUNTRIES RECEIVING EU FUNDS CHANNELLED THROUGH THE UN 2006–08 (MILLION EURO AND %) Iraq: 248 mio 10% Palestine: 236 mio 9% Afghanistan: 190 mio 8% Sudan:163mio 6% Bangladesh: 154 mio 6% Ukraine: 80 mio 3% Côte d ́Ivoire: 48 mio 2% Somalia: 48 mio 2% Other: 1 269 mio 50% Sri Lanka: 41 mio Thailand: 41 mio 2% 2% Source: European Commission. Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries 
12 diaGram 2 držaVe, ki SO Prejemale SredStVa eU, USmerjena Prek zn, V ObdObjU 2006–2008 (V milijOnih eUr in %) Irak; 248; 10% Palestina; 236; 9% Afganistan; 190; 8% Sudan; 163; 6% Bangladeš; 154; 6 % Slonokoščena obala; 48; 2% Somalija; 48; 2% Drugo; 1 269; 50% Ukrajina; 80; 3% Šrilanka; 41; Tajska; 41; 2% 2% Vir: Evropska komisija. Posebno poročilo št. 3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih
The audit results are based on: (a) an analysis of general documentation concerning funds channelled through the UN including the Commission’s evaluation of its cooperation with the UN; (b) a documentary review of a sample of 23 contributions to 19 projects (including three trust funds) on the basis of contribution agreements and financial, progress and audit reports (see Annex); (c) interviews with Commission and UN staff; (d) an on-the-spot audit in Sudan; (e) meetings at the UNDP’s Multi-Donor Trust Fund Office in New York. 
Revizijski rezultati temeljijo na: (a) analizi splošne dokumentacije o sredstvih, usmerjenih prek zN, vključno z vrednotenjem, ki ga je o svojem sodelovanju z zN opravila Komisija; (b) pregledu dokumentacije za vzorec 23 prispevkov 19 projektom (vključno s tremi skrbniškimi skladi) na podlagi sporazumov o prispevku, finančnih poročil, poročil o napredku in revizijskih poročil (glej Prilogo); (c) pogovorih z uslužbenci Komisije in zN; (d) reviziji na kraju samem v Sudanu; (e) sestankih v uradu UNDP za večdonatorske skrbniške sklade v New Yorku.
13 FIGURE 3 156 190 204 TOTAL FUNDING 2006–08 AND SAMPLE SIZES 300 250 200 150 100 50 0 Source: European Commission. 
13 diaGram 3 190 204 156 SkUPnO financiranje V ObdObjU 2006–2008 in VelikOSt VzOrceV 300 250 200 150 100 50 0 248 130 163 Afganistan Irak Sudan Skupni znesek projektov v vzorcu (v milijonih EUR) Skupni prispevki 2006–2008 (v milijonih EUR) Vir: Evropska komisija.
15. The decision to fund projects in conflict-affected countries entails a substantial level of risks, which can only to a certain extent be mitigated. 
15 Pri odločitvi o financiranju projektov v državah, ki so bile prizadete v konfliktih, se pojavlja visoka stopnja tveganja, ki ga je mogoče ublažiti le do določene mere.
The question of whether these inherent risks are acceptable is a political decision and therefore not the subject of this audit. 
Vprašanje, ali je to pripadajoče tveganje sprejemljivo, je politična odločitev in zato pri reviziji ni bilo obravnavano.
16. No on-the-spot visits could be carried out for two out of the three countries (Iraq and Afghanistan), due to the fact that these countries were in a post-conflict if not conflict situation at the time of the audit. 
16. za dve od treh držav (Irak in Afganistan) ni bilo mogoče izvesti obiskov na kraju samem, ker sta bili v času revizije v razmerah po konfliktih ali celo v konfliktnih razmerah. to je omejilo oceno uspešnosti, učinkovitosti in predvsem trajnosti.
14 Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries 15 OBSERVATIONS MONITORING SYSTEMS AND PROJECT DESIGN AS KEY FACTORS FOR EFFECTIVENESS AND EFFICIENCY 17. 
3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih 15 OPAžANjA SiStemi za SPremljanje in načrtOVanje PrOjektOV kOt kljUčni dejaVniki USPešnOSti in UčinkOVitOSti 17.
This part of the report outlines the audit findings relating to the key aspects of efficiency, effectiveness and sustainability. To ensure that these are attainable it is essential to put in place the necessary building blocks, two of the most important being solid project design and adequate monitoring and reporting. 
V tem delu poročila so predstavljene revizijske ugotovitve o ključnih vidikih učinkovitosti, uspešnosti in trajnosti. za zagotovitev njihove dosegljivosti je treba nujno vzpostaviti potrebne osnovne elemente, pri katerih sta med najpomembnejšimi dobro načrtovanje projektov ter ustrezno spremljanje in poročanje. ti vplivajo na vse stopnje postopka, od njegovega začetka do zagotavljanja, da se financirani ukrepi nadaljujejo tudi v bližnji prihodnosti.
The subject of monitoring was treated in phase 1 of the audit from the point of view of assessing the strength of the systems in place. 
Spremljanje je bilo v prvi fazi revizije obravnavano z vidika ocenjevanja, kako močni so vzpostavljeni sistemi.
This, phase 2 of the audit, complements the previous one, as indicated in paragraph 10. 
Druga faza revizije dopolnjuje prejšnjo, kot je opisano v odstavku 10.
THE MONITORING OF PROJECTS NEEDS IMPROVEMENT 19. 
SPremljanje PrOjektOV je treba izbOljšati 19.
The decision of the Commission to direct aid towards conflict-affected countries implies the acceptance of a substantial level of inherent risks in terms of the results. 
Ko se je Komisija odločila pomoč nameniti državam, ki so bile prizadete v konfliktih, je s tem sprejela visoko stopnjo pripadajočega tveganja za rezultate.
Furthermore the decision to intervene in these countries often requires the use of intermediaries, like the UN, and results in limited possibilities to monitor the interventions funded on-the-spot. To a larger extent than for other activities financed by the EU, the Commission therefore depends on information produced by third parties, with hardly any possibility to corroborate it. 
Poleg tega odločitev o intervencijah v teh državah pogosto zahteva pomoč posrednikov, kot so zN, zato obstaja le omejena možnost za spremljanje financiranih intervencij na kraju samem. zaradi tega se mora Komisija bolj kot pri drugih dejavnostih, ki jih financira EU, zanašati na informacije tretjih strani in skoraj nima možnosti, da bi jih potrdila iz drugih virov.
In these circumstances, the Commission has, to a large extent, to rely on UN reports. 
V teh razmerah se mora Komisija v veliki meri zanašati na poročila zN.
In line with the FAFA, reports for each contribution agreement are required at least annually and a final report should be provided within six months after the end of the implementation period. Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries 
V skladu s fAfA so poročila za vsak sporazum o prispevku obvezna vsaj enkrat letno, končno poročilo pa je treba zagotoviti v šestih mesecih po koncu obdobja izvajanja. Posebno poročilo št. 3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih
The information to be provided in reports is set out in the contribution agreement for each activity financed7. 
Informacije, ki jih je treba zagotoviti v poročilih, so določene v sporazumu o prispevku za vsako financirano dejavnost7. za izboljšanje kakovosti poročil zN so bile leta 2007 uvedene smernice za poročanje8.
In line with these guidelines project reports should focus on results rather than activities and therefore allow a comparison between the objectives in the contribution agreement and actual achievements. 
V skladu z njimi bi se morala poročila o projektih osredotočati na rezultate in ne na dejavnosti ter tako omogočati primerjavo med cilji v sporazumu o prispevku in dejanskimi dosežki.
The sample of projects assessed during the second phase confirmed the main findings of phase 1 of the audit because a large proportion of reports were: (a) considerably delayed; (b) focusing on activities rather than interim and final results; (c) not detailed enough to assess effectiveness and efficiency. 
Vzorec projektov, ki je bil ocenjen v drugi fazi, je potrdil glavne ugotovitve prve faze revizije, ker je za velik delež poročil veljalo: (a) da so imela veliko zamudo; (b) da so opisovala dejavnosti in ne vmesnih in končnih rezultatov; (c) da niso vsebovala dovolj podrobnih informacij, da bi bilo mogoče oceniti uspešnost in učinkovitost.
Photo 1 — Building works in the context of the project ‘Enhancing the capacity of Khartoum State in the formulation and implementation of urban planning policies’ (Sudan) 7 FAFA Article 2.1 states that ‘the contribution-specific agreement sets out the information to be provided in reports by the United Nations to the Commission.’. 
Fotografija 1 – Gradbena dela pri projektu „krepitev zmogljivosti države kartum pri oblikovanju in izvajanju urbanistične politike“ (Sudan) 7 Člen 2.1 sporazuma fAfA določa, da je v sporazumu za določen prispevek navedeno, katere informacije morajo združeni narodi zagotoviti v svojih poročilih Komisiji.
8 See ‘Joint Guidelines on reporting obligations under the FAFA’. 
8 glej„Joint Guidelines on reporting obligations under the FAFA“ (Skupne smernice o obveznostih poročanja v okviru sporazuma fAfA).
The purpose of the guideline is to provide practical guidance in addition to the relevant articles in the FAFA. 
Namen smernic je zagotoviti dodatna praktična navodila poleg ustreznih členov fAfA.
16 Source: European Court of Auditors. 
16 Vir: Evropsko računsko sodišče.
Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries BOX 1 17 REPORTING WEAKNESSES IN THE SAMPLED PROJECTS Delayed reports Support to the fifth Sudan population census: The implementation period for a census project in Sudan was April 2006 to June 2009. 
3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih OkVir 1 17 POrOčanje O SlabOStih PrOjektOV V VzOrcU zamude pri poročilih Podpora za peti popis prebivalstva v Sudanu: Obdobje izvajanja projekta popisa prebivalstva v Sudanu je trajalo od aprila 2006 do junija 2009.
At the time of the audit the only available report was from 2007, which means that neither the 2008 report nor the final report, which was due in December 2009, had been provided. 
V času revizije je bilo na voljo le poročilo iz leta 2007, kar pomeni, da ni bilo predloženo ne poročilo za leto 2008 ne končno poročilo, za katerega je bil rok decembra 2009.
Emergency infrastructural support to the Ministry of Legal Affairs and Constitutional Development and the Judiciary of Southern Sudan: The final report, although due in September 2009, was not yet available at the time of the audit. 
Nujna infrastrukturna podpora ministrstvu za pravne zadeve in ustavni razvoj ter sodstvu v južnem Sudanu: Rok za končno poročilo je bil september 2009, vendar v času revizije še ni bilo na voljo.
Insufficient information Interim disarmament, demobilisation and reintegration programme (IDDRP): Although the final report shows substantial alterations in terms of the scope of work (expenditure reduced by more than 70 % and several activities not carried out) there was no indication of these modifications in previous reports or any other evidence that the Commission had been informed. 
Premalo informacij začasni program za razorožitev, demobilizacijo in ponovno vključevanje (IDDRP): Čeprav končno poročilo kaže, da se je obseg dela močno spremenil (odhodki so bili zmanjšani za več kot 70 % in več dejavnosti ni bilo izvedenih), te spremembe niso bile niti omenjene v prejšnjih poročilih, prav tako pa ni bilo drugih dokazov, da je bila Komisija obveščena.
Capacity building for the new administration of Southern Sudan: 65 % of the expenditure in the final report was declared as ‘previous expenditure’ without providing any further explanations on the nature or content of the costs involved. 
Krepitev zmogljivosti nove uprave v južnem Sudanu: 65 % odhodkov v končnem poročilu je bilo prijavljenih kot „pretekli odhodki“, brez vsake dodatne razlage o vrsti ali vsebini zadevnih stroškov.
Further support to elections in Afghanistan: There was no specific report related to this project, although all payments had been made. 
Nadaljnja podpora za volitve v Afganistanu: O tem projektu ni bilo nobenega posebnega poročila, čeprav so bila izvršena vsa plačila.
The only available documents were in fact general reports on the election. Special Report No 3/2011 — The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries 
Dejansko so bila na voljo samo splošna poročila o volitvah. Posebno poročilo št. 3/2011 - Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij združenih narodov v državah, ki so bile prizadete v konfliktih
An adequate project design is the basis not only for effectiveness but also for efficiency. 
Ustrezno načrtovanje projekta je osnova tako za uspešnost kot za učinkovitost.
The Court examined whether: — the objectives set out in the contribution agreement were clear and realistic; — indicators were defined where possible; — the time frame was well adapted to the specific circumstances and the budget sufficiently detailed to assess in particular the efficiency9. 
Sodišče je preučilo: — ali so bili cilji, določeni v sporazumu o prispevku, jasni in realistični; — ali so bili, kjer je mogoče, opredeljeni kazalniki; — ali je bil časovni okvir dobro prilagojen specifičnim razmeram in proračun dovolj podroben, da je mogoče oceniti zlasti učinkovitost9.
The large majority of contribution agreements in the sample (18 out of 19) had one or more of the following weaknesses: (a) Unspecific objectives: have the effect that performance cannot be measured as it is unclear what should have been achieved. This also applies for objectives that are so vague that they will always be achieved (typically characterised by formulations like ‘to support...’). 
Velika večina sporazumov o prispevku v vzorcu (18 od 19) je vsebovala eno ali več naslednjih slabosti: (a) nespecifični cilji: zaradi njih ni mogoče izmeriti uspešnosti, ker ni jasno, kaj bi bilo treba doseči. to velja tudi za cilje, ki so tako nedoločni, da bodo v vsakem primeru doseženi (zanje so značilni izrazi kot „podpirati ...“).