natgillin/translations-raw huggingface dataset:
The audit and recovery modules of the CRIS information system were linked in 2011(31). 
Leta2011sopovezalimodulaorevizijah(CRIS-Audit) in izterjavah (CRIS-Recoveries) v informacijskem sistemu CRIS (31).
This is a significant improvement but does not yet provide complete and accurate information on the results and follow-up of all ex-ante checks: (a) CRIS-Audit does not provide information on the amounts eventually considered ineligible by EuropeAid; T H E C O M M I S S I O N ’ S R E P L I E S 40. 
To je veliko izboljšanje, vendar še ne zagotavlja popolnih in natančnih informacij o rezultatih in spremljanju vseh predhodnih pregledov: (a) podsistem CRIS-Audit ne daje informacij o zneskih, ki jih EuropeAid v končni fazi šteje za neupravičene; O D G O V O R I K O M I S I J E 40.
Action has been taken in relation to the IAS audit mentioned to ensure a more formalised planning process for delegation verifi­ cation missions. 
V zvezi z omenjeno revizijo službe za notranjo revizijo so bili sprejeti ukrepi, namenjeni zagotovitvi bolj formaliziranega procesa načrtovanja službenih obiskov delegacij zaradi preverjanja.
For the future, the Commission will consider whether the purpose and the specific objectives of EuropeAid's delegation verification missions need to be re-examined and whether the current risk-based approach to selecting delegations could be complemented by additional selection criteria. 
Komisija bo v prihodnje razmislila, ali bi bilo treba ponovno preučiti namen in specifične cilje obiskov delegacij EuropeAid zaradi prever­ janja ter ali bi lahko sedanji pristop k izbiri delegacij, ki temelji na tveganju, dopolnjevala dodatna merila za izbor.
See also reply to paragraph 59(b). _____________ (29) Page 38. 
Glej tudi odgovor na odstavek 59(b). _____________ (29) Str. 38.
(30) Page 30. 
(30) Str. 30.
(31) As stated in the Commission’s reply to paragraphs 42 and 63(c) of the Court’s 2010 Annual Report. 
(31) Kot je navedeno v odgovorih Komisije za odstavek 42 in odstavek 63(c) letnega poročila Sodišča za leto 2010.
The Commission did not finalise a 2011 audit quality review in EuropeAid as was done for 2010, so it clearly could not have featured in the Annual Activity Report. 
Komisija ni zaključila pregleda kakovosti revizij v EuropeAid za leto 2011, kot je bil izveden za leto 2010, zato ga ni bilo mogoče vključiti v letno poročilo o dejavnostih.
In any event, the 2010 audit quality report was not the subject of any text in the 2010 AAR either, not least given that the AAR Standing Instructions do not require its inclusion. 
Tudi poročilo o kako­ vosti revizij za leto 2010 ni bilo vključeno v besedilo letnega poročila o dejavnostih za leto 2010, njegove vključitve pa ne zahtevajo niti stalna navodila za letna poročila o dejavnostih.
The Commission is not currently in a position to supply and maintain the necessary additional resources for significant further processing of financial management data. 
Komisija trenutno ne more zagotoviti in ohranjati dodatnih virov, potrebnih za obsežno nadaljnjo obdelavo podatkov o finančnem poslovodenju.
Moreover it is currently engaged in a streamlining process on local IT applications across the Commission. (a) The audit module of the external aid management information system (CRIS) was designed to plan, and record the results of external audits rather than track audit follow-up made by the Commission. 
Poleg tega zdaj izvaja postopek poenostavitve lokalnih računalniških aplikacij po vseh svojih službah. (a) Revizijski modul CRIS je bil oblikovan za načrtovanje zunanjih revizij in beleženje njihovih rezultatov in ne za sledenje nadalj­ njega spremljanja revizij, ki ga izvaja Komisija.
However the Commission would like to be able to develop this functionality in the medium term, resources permit­ ting. 
Vendar želi Komisija to funkcijo v srednjeročnem smislu razviti, če bodo to dovoljevali razpoložljivi viri.
EN C 344/266 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S (b) CRIS does not provide complete information on the amounts found ineligible and corrected by the Commis­ sion’s own ex-ante checks (32); and (c) the accuracy of CRIS data remains problematic, as found by EuropeAid's own ex-post checks. 
SL C 344/266 Uradni list Evropske unije 12.11.2012 U G OT OV I T V E S O D I Š Č A (b) sistem CRIS ne daje popolnih informacij o zneskih, za katere je Komisija med svojimi predhodnimi pregledi ugotovila, da so neupravičeni, in jih je popravila (32); (b) natančnost podatkov v CRIS ostaja problematična, kot je ugotovil EuropeAid med svojimi naknadnimi preverjanji.
D e l e ga t i o n s 44. Asinpreviousyears,theCourtfoundpoorlydocu­ mented and ineffective checks at most national authorising officers in EDF beneficiary countries. 
D e le gacije 44. Kot v prejšnjih letih je Sodišče tudi tokrat ugotovilo, da so bili pregledi večine nacionalnih odredbodajalcev v državah upravičenkah ERS slabo dokumentirani in neuspešni.
EuropeAid’s headquarters and the delegations frequently provided technical assistance to improve these checks, but this cannot compensate for the underlying weaknesses. 
Osrednje službe EuropeAid in delegacije so velikokrat zagotovile tehnično pomoč za izboljšanje teh pregledov, kar pa ne more nadoknaditi osnovnih slabosti.
Verification missions from EuropeAid’s head­ quarters (see paragraph 40) found that delegations were often faced with resource constraints on staffing and mission budgets which limited their capacity to perform monitoring activities, such as on-site project monitoring, particularly as regards financial aspects. 
Osrednje službe EuropeAid so med službenimi obiski zaradi preverjanja (glej odstavek 40) ugotovile, da so imele delegacije pogosto premalo sredstev za zaposlovanje in službena potovanja, kar je omejevalo njihovo zmožnost za spremljanje, npr. spremljanje projektov na kraju samem, zlasti v zvezi s finančnimi vidiki.
The prioritisation of limited resources is clearly a key factor in decision making regarding the planning and implementation of on-the-spot monitoring activities in delegation. 
Prednostno razporejanje omejenih virov je gotovo ključni dejavnik pri sprejemanju odločitev delegacij v zvezi z načrtovanjem in izvajanjem dejavnosti spremljanja na kraju samem.
Indeed, given that most on-the-spot monitoring visits are made by operational staff and are not primarily for the purpose of financial checks, risk is rarely the most important factor in the planning of such field visits. 
Glede na to, da večino obiskov na kraju samem zaradi spremljanja izvajajo operativni uslužbenci in da ti obiski niso namenjeni le finančnemu preverjanju, je tveganje redko najpomembnejši dejavnik pri načrtovanju takih obiskov.
On-the-spot visits are one of the elements contributing to the follow-up of activities along with — inter alia — implementation reports, contacts with the beneficiaries, Results Orientated Monitoring reports, evaluations and audits. 
Obiski na kraju samem so eden od elementov, ki prispevajo k spremljanju dejavnosti, poleg – med drugim – poročil o izvajanju, stikov z upravičenci, poročil o spremljanju rezultatov projektov in programov, ocen ter revizij.
Regarding the use of resources for tasks other than aid management, instructions were sent to delegations in December 2011 in a joint communication from the Commission and the EEAS to clarify the possibilities for and limitations on ‘flexibility’ in the use of staff. See also reply to paragraph 59(b). 
Decembra 2011 so bila delegacijam poslana navodila v zvezi z uporabo virov za naloge, ki ne spadajo med upravljanje pomoči, in sicer v skupnem sporočilu Komisije in Evropske službe za zunanje delovanje, da bi se pojasnile možnosti in omejitve „prožnosti“ pri uporabi osebja.
The Commission is aware that national administrations do not systematically perform to the required standards of financial management and therefore implements the bulk of its project support under partially decentralised management, with ex-ante controls carried out by its Delegations on the major part of the portfolio. 
Komisija se zaveda, da nacionalne uprave ne izpolnjujejo sistematično zahtevanih standardov finančnega poslovodenja, zato večino svoje podpore za projekte izvaja v okviru delno decentralizira­ nega upravljanja, tako da predhodne kontrole velikega dela portfelja izvajajo njene delegacije.
The Commission continues to reinforce the capacities of National Authorising Officers through a significant training effort. 
Komisija si še naprej prizadeva za krepitev zmogljivosti nacionalnih odredbodajalcev z obsežnim usposabljanjem.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/267 T H E C O U R T ’ S O B S E R VA T I O N S 46. The Court assessed the external audit function as effective with regard to EuropeAid’s headquarters and partially effective in respect of the delegations. 
SL 12.11.2012 UradnilistEvropskeunije C344/267 U G O T OV I T V E S O D I Š Č A O D G O V O R I K O M I S I J E Zunanje revizije 46. Sodišče je ocenilo, da so bile zunanje revizije v osred­ njih službah EuropeAid uspešne, v delegacijah pa delno uspe­ šne.
EuropeAid's headquarters have developed a methodology on the set-up, implementation and follow-up of annual audit plans. 
OsrednjeslužbeEuropeAidsorazvilemetodologijoza pripravo, izvajanje in nadaljnje spremljanje letnih revizijskih načrtov.
They closely monitor the delegations' external audit functions and the quality of external audits carried out under the Commission's audit framework contract. 
Skrbno spremljajo zunanje revizije v delegacijah in kakovost zunanjih revizij, izvedenih pod okvirno pogodbo Komisije za revizije.
Inmostrespects,thedelegationsmanagedtheirexternal audits in accordance with the applicable methodology. 
V večini pogledov so delegacije svoje zunanje revizije upravljale v skladu z veljavno metodologijo.
Audit plans were set up in accordance with the guidelines and imple­ mented in a timely manner and audit findings were acted upon, in particular through recoveries and deductions from subsequent payments. 
Revizijski načrti so bili pripravljeni v skladu s smernicami in pravočasno izvedeni. Na podlagi ugotovitev so bili izvedeni ukrepi, zlasti izterjava sredstev in odbitki od naslednjih plačil.
However, the Court found that there remained areas where improvement was necessary. 
Vendar je Sodišče ugotovilo, da so na nekaterih področjih še vedno potrebne izboljšave.
As indicated in previous years(33), risk-based audits were not always selected on the basis of a documented risk assessment and were fewer than necessary due to staff constraints and the priority to be given to compulsory audits. 
Kot je bilo ugotovljeno v prejšnjih letih (33), izbira revizij na podlagi tveganja ni vedno temeljila na dokumenti­ ranih ocenah tveganja. Poleg tega jih je bilo manj, kot bi bilo potrebno, ker ni bilo dovolj zaposlenih in ker so imele pred­ nost obvezne revizije.
In some cases, there were delays in the audit clearance process, which could lead to ineligible expenditure becoming irrecoverable. 
V nekaterih primerih je prihajalo do zamud pri procesu revizijskega razčiščevanja, kar bi lahko privedlo do tega, da ne bi bilo mogoče izterjati neupravičenih plačil.
Internal Audit 49. 
Notranje revidiranje 49.
The Commission reorganisation that took place in 2011 (see paragraphs 6 and 34) had a major impact on the activity of the Internal Audit Capability (IAC) (34). 
Reorganizacija Komisije leta 2011 (glej odstavka 6 in 34) je močno vplivala na dejavnosti enote za notranjo revizi­ jo (34).
There was a major change in the staffing of the unit and most of the new staff members had no audit experience. 
V njej je prišlo do velikih kadrovskih sprememb in večina novih sodelavcev ni imela nobenih izkušenj na področju revidiranja.
The IAC was able to implement only about half of its initial annual work plan. 
Enota je lahko izvedla samo približno polovico svojega prvotnega delovnega načrta.
This is not mentioned in the annual activity report (35). 
To ni omenjeno v letnem poročilu o dejavnostih (35).
T H E C O M M I S S I O N ’ S R E P L I E S External audits _____________ (33) Paragraph 45 of the 2009 Annual Report and paragraph 48 of the 2010 Annual Report. 
48. _____________ (33) Odstavek 45 letnega poročila za leto 2009 in odstavek 48 letnega poročila za leto 2010.
(34) The IAC is a unit of a Commission Directorate-General. 
(34) Enota za notranjo revizijo je enota generalnega direktorata Komi­ sije.
It is managed by a Head of Unit who reports directly to the Director-General. 
Vodi ga vodja enote, ki poroča neposredno generalnemu direktorju.
Its task is to provide independent assurance on the effectiveness of the internal control system with a view to improving the Directorate-General’s operations. 
Njegova naloga je dati neodvisno zagotovilo o uspeš­ nosti sistema notranje kontrole, da se izboljšajo dejavnosti gene­ ralnega direktorata.
(35) Pages 39 and 40. 
(35) Str.
48. While it is true that staffing constraints can have a negative impact on the length of the audit clearance process, all mandatory audit reports must be received before the Commission makes final payment, and therefore the risk that funds become irrecoverable is very limited. 
Čeprav drži, da lahko omejitev števila uslužbencev negativno vpliva na dolžino procesa revizijskega razčiščevanja, mora Komisija prejeti vsa poročila o obveznih revizijah, preden izvede končno plačilo, zato je tveganje, da sredstev ne bo več mogoče izterjati, izredno majhno.
The initial 2011 Annual Work Plan was only partially implemented for obvious reasons, since as a result of the reorgani­ sation of EuropeAid in June, an entirely new Annual Work Plan had to be established for the new internal audit unit in early July 2011. 
Prvotni letni delovni načrt za leto 2011 je bil iz očitnih razlogov le delno izveden, saj je bilo treba zaradi junijske reorgani­ zacije EuropeAid v začetku julija 2011 oblikovati povsem nov letni delovni načrt nove enote za notranjo revizijo.
This new work plan had to take account of the changes to the Directorate-General and the new staffing situation in the IAC requiring extensive audit training. 
Pri oblikovanju tega novega delovnega načrta je bilo treba upoštevati spremembe v gene­ ralnem direktoratu in novo številčno stanje zaposlenih v enoti za notranjo revizijo, zaradi česar je bilo potrebno obsežno usposabljanje na področju revizij.
See also reply to paragraph 59(e). 
Glej tudi odgovor na odstavek 59(e).
EN C 344/268 Official Journal of the European Union 12.11.2012 R E P L I E S T H E C O U R T ’ S O B S E R VA T I O N S 51. 
SL C 344/268 Uradni list Evropske unije 12.11.2012 U G OT OV I T V E S O D I Š Č A 51.
In 2011, the Internal Audit Service (IAS) (36) finalised two audits on the financial management of programme estimates and EDF grants. 
Leta 2011 je služba za notranjo revizijo (36) dokončala dve reviziji finančnega poslovodenja ocen programov in donacij iz ERS.
Its findings concur with those of the Court as regards weaknesses in ex-ante checks (see paragraph 36). 
Njene ugotovitve se ujemajo z ugotovitvami Sodišča o slabostih pri predhodnih pregledih (glej odstavek 36).
Reliability of Commission management representation 52. 
Zanesljivost poslovodskih predstavitev Komisije 52.
The Director-General declares (37) that he has obtained reasonable assurance that the control procedures put in place give the necessary guarantees concerning the regularity of the underlying transactions. 
Generalni direktor je izjavil (37), da je prejel razumno zagotovilo, da vzpostavljeni kontrolni postopki zagotavljajo potrebna jamstva za pravilnost transakcij, povezanih z računo­ vodskimi izkazi.
The annual activity report contains no reservation. 
V letnem poročilu o dejavnostih ni pridržkov.
Instead, it states (38) that, taking into account the design and the results of its multiannual control architecture, EuropeAid does not believe that the residual error rate — once all of its controls have been applied — is material. 
Namesto tega je navedeno (38), da EuropeAid ob upoštevanju zasnove in rezultatov svoje večletne strukture kontrol meni, da stopnja preostalih napak po izvedbi vseh njegovih kontrol ni pomembna.
This is in contrast to the material error rate, high error frequency and partially effective systems found by the Court for 2011. 
To je v nasprotju s pomembno visoko stopnjo napak, veliko pogostostjo napak in delno uspešnostjo siste­ mov, ki jih je odkrilo Sodišče za leto 2011.
TheCourt'sreviewoftheannualactivityreportshows that: (a) evidence is not presented to support the contention that the residual error rate is below 2 %; (b) strong concerns are expressed about the adequacy of staff resources for aid management (see paragraph 34); and T H E C O M M I S S I O N ’ S See reply to paragraph 36. _____________ (36) The IAS is a Directorate-General of the Commission. 
Pregled letnega poročila o dejavnostih, ki ga je opravilo Sodišče, kaže, da: (a) ni dokazov, ki bi utemeljevali trditev, da je stopnja preostalih napak nižja od 2 %; (b) je izražena velika zaskrbljenost v zvezi z ustreznostjo kadrovskih virov za upravljanje pomoči (glej odstavek 34) in O D G O V O R I K O M I S I J E Glej odgovor na odstavek 36. _____________ (36) Služba za notranjo revizijo je generalni direktorat Komisije.
It is headed by the Commission’s Internal Auditor and reports to its Audit Progress Committee. 
Vodi jo notranji revizor Komisije, poroča pa odboru za spremljanje poteka revizij.
Its task is to provide independent assurance on the effectiveness of the internal control systems and to help the Commission by means of opinions, advice and recommendations. 
Njena naloga je dati neodvisno zagotovilo o uspešnosti sistemov notranje kontrole in pomagati Komisiji z mnenji, nasveti in priporočili.
(37) Page 47. 
(37) Str. 47.
(38) Page 46. 
(38) Str. 46.
See also replies to paragraph 57 and 58(a). 
Glej tudi odgovora na odstavka 57 in 58(a).
53. (a) See reply to paragraph 58(a). (b) It is now more than 10 years since the devolution process was launched. 
53. (a) Glej odgovor na odstavek 58(a). (b) Od začetka postopka dekoncentracije je minilo že več kot 10 let.
The Commission has taken stock of its very positive results but also become aware of imbalances which have arisen over time and need to be corrected. 
Komisija je ocenila njene rezultate kot zelo pozitivne, začela pa se je tudi zavedati neravnovesij, ki so se sčasoma pojavila in jih je treba odpraviti.
In line with the Communi­ cation ‘Agenda for Change’ and following the workload assessment of EuropeAid's staff in EU Delegations carried out in 2011, a report on the use of Commission resources in the EU Delegations was submitted to the Secretary General on 12/03/2012 and presented to the Commissioner's Group on External Relations. 
V skladu s sporočilom o agendi za spremembe in po oceni delovne obremenitve osebja EuropeAid v delegacijah EU, izvedene leta 2011, je bilo 12. marca 2012 generalni sekretarki in skupini komisarja za zunanje zadeve predloženo poročilo o uporabi virov Komisije v delegacijah EU.
It entails conclusions on rebalancing of staff between Delegations to better match EuropeAid's needs and priorities with existing resources. 
To poročilo vsebuje ugotovitve o ponovni vzpostavitvi kadrovskega ravnovesja med delegacijami, da bi lahko potrebe in prednostne naloge EuropeAid bolje uskladili z obstoječimi viri.
The conclusions will be/were submitted for Commission approval in July 2012. 
Ugotovitve bodo/so bile julija 2012 predložene Komisiji v odobritev.
See also reply to paragraph 34. 
Glej tudi odgovor na odstavek 34.
The Court's methodology for annual most likely estimated error rate and error frequency for the EDFs cannot be directly compared to the criteria for the residual amount at risk (once all multiannual checks have been completed) which is a key factor in Director-General's Statement of Assurance relating to the EuropeAid portfolio as a whole financed by the EDFs and by the EU budget. 
Metodologije Sodišča za določitev najverjetnejše letne stopnje napak in pogostosti napak za ERS ni mogoče neposredno primerjati z merili za izračun preostalega zneska tveganja (po izvedbi vseh večle­ tnih pregledov), ki je ključni dejavnik v izjavi o zanesljivosti general­ nega direktorja v zvezi s celotnim portfeljem EuropeAid, kakor se financira iz ERS in proračuna EU.
The Commission notes that the Court's annual most likely estimated error rate for external aid under the EU budget — the larger proportion of the portfolio — has been below materiality for 2010 and 2011, as were the EDFs in 2009. 
Komisija poudarja, da je bila po oceni Sodišča najverjetnejša letna stopnja napak za zunanjo pomoč v okviru proračuna EU – večji delež portfelja – pod pragom pomembnosti za leti 2010 in 2011, za ERS pa pod pragom pomembnosti leta 2009.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/269 T H E C O U R T ’ S O B S E R VA T I O N S (c) control weaknesses are identified by both the IAS and EuropeAid's own ex-post transactional checks (see para­ graphs 37 and 51). 
SL 12.11.2012 UradnilistEvropskeunije C344/269 U G O T OV I T V E S O D I Š Č A (c) da sta služba za notranjo revizijo in EuropeAid pri svojih naknadnih pregledih transakcij odkrila slabosti pri kontroli (glej odstavka 37 in 51).
Conclusions and recommendations Conclusions 54. 
Zaključki in priporočila Zaključki 54.
Basedonitsauditwork,theCourtconcludesthatthe EDFs accounts for the financial year ended on 31 December 2011 fairly present, in all material respects, the financial position of the EDFs and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the accounting officer. 
Sodišče na podlagi svojega revizijskega dela ugotavlja, da računovodski izkazi ERS za proračunsko leto, ki se je končalo 31. decembra 2011, v vseh pomembnih pogledih pošteno predstavljajo finančno stanje ERS ter rezultate njihovih dejavnosti in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja.
Based on its audit work, the Court concludes that, for the financial year ended on 31 December 2011: (a) the revenue of the EDFs was free from material error; (b) the global commitments entered into by the EDFs were free from material error; and (c) the payments made by the EDFs were affected by material error (see paragraphs 24 to 30). 
Sodišče glede proračunskega leta, ki se je končalo 31. decembra 2011, na podlagi svojega revizijskega dela ugota­ vlja: (a) da v prihodkih ERS ni bilo pomembnih napak; (b) da v globalnih obveznostih, ki so jih sprejeli ERS, ni bilo pomembnih napak in (c) da so na plačila, izvršena iz ERS, vplivale pomembne napake (glej odstavke 24 do 30).
T H E C O M M I S S I O N ’ S R E P L I E S (c) Both the internal audit process and the ex-post transactional checks are designed to pinpoint control weaknesses and are the subject of extensive follow-up, including formal action plans. 
O D G O V O R I K O M I S I J E (c) Tako proces notranjih revizij kot naknadni pregledi transakcij so namenjeni ugotavljanju slabosti pri kontroli in so vključeni v obsežno nadaljnje spremljanje, ki zajema formalne akcijske načr­ te.
The Commission welcomes the Court's positive Statement of Assurance on the reliability of the EDF accounts. 
Komisija z zadovoljstvom sprejema pozitivno izjavo Sodišča o zanesljivosti računovodskih izkazov ERS.
55. (c) The Commission will step up its efforts to prevent, detect and correct such errors in 2012. 
55. (c) V letu 2012 bo Komisija okrepila svoja prizadevanja za prepre­ čevanje, odkrivanje in popravljanje takih napak.
Nevertheless, the Commission underlines the multi-annuality of EuropeAid's control architecture which means that some errors highlighted by the Court would have been corrected in a later period within the normal cycle of external aid controls. 
Kljub temu Komisija poudarja večletnost kontrolnega sistema EuropeAid, kar pomeni, da bi bile nekatere napake, ki jih je poudarilo Sodišče, popravljene pozneje v običajnem ciklu kontrol zunanje pomoči.
Furthermore, the Commis­ sion's monitoring of external aid expenditure does not finish with final payments. 
Poleg tega se spremljanje odhodkov za zunanjo pomoč s strani Komisije ne konča s končnimi plačili.