natgillin/translations-raw huggingface dataset:
Observations 48 Member States’ view on the Commission’s support for the 2007-2013 closure exercise compared with 2000-20061 27 % 1% 29 % Better As before Worse Not applicable or no opinion 43 % The replies of Bulgarian, Romanian and Croatian authorities have been excluded as they did not participate in the closure of the 2000-2006 period. 1 Source: ECA survey. 
Opažanja 48 Mnenje držav članic o tem, kakšna je podpora Komisije pri zaključevanju za obdobje 2007–2013 v primerjavi z obdobjem 2000–20061 27 % 1% 29 % Boljše Kot prej Slabše Ni relevantno ali brez mnenja 43 % 1 Vir: Anketa Evropskega računskega sodišča.
96 89 % of the respondents to the survey found themselves well prepared or fairly well prepared for closure as early as September 2015. 
96 89 % anketirancev je že septembra 2015 menilo, da so dobro ali dokaj dobro pripravljeni na zaključevanje.
A majority also indicated that they were ready or well advanced with the preparation of internal manuals and procedures. 
Večina jih je tudi navedla, da so pripravljeni, kar zadeva interne priročnike in postopke, ali pa pri pripravah dobro napredujejo.
85 % of respondents considered that they would have sufficient time to complete their tasks properly. 
85 % anketirancev je menilo, da bodo imeli dovolj časa, da ustrezno končajo svoje naloge.
Coordination between different Member State authorities is perceived as a risk to the thorough completion of closure tasks 97 In order to ensure the effectiveness and efficiency of closure, it is vital to set up an effective coordination process among the different authorities in a Member State. 
Usklajevanje med različnimi organi države članice se dojema kot tveganje za temeljito dokončanje nalog, povezanih z zaključevanjem 97 Za zagotovitev uspešnosti in učinkovitosti zaključevanja je bistveno, da je vzpostavljen uspešen sistem usklajevanja med različnimi organi v državi članici.
All authorities should have sufficient time to perform their closure tasks satisfactorily. 
Vsi organi bi morali imeti na voljo dovolj časa, da lahko zadovoljivo izvedejo svoje naloge, povezane z zaključevanjem.
Observations 49 98 The survey showed that 44 % of authorities with responsibilities in rural development and 56 % of authorities in cohesion considered that coordination with other authorities posed a moderate or high risk to closure. 
Opažanja 49 98 Anketa je pokazala, da 44 % organov z odgovornostmi na področju razvoja podeželja in 56 % organov na področju kohezije meni, da usklajevanje z drugimi organi pomeni zmerno do visoko tveganje za zaključevanje.
99 Audit authorities and certification bodies in particular raised concerns as to whether the timetable agreed at national level would give them sufficient time to carry out their work satisfactorily. 
99 Zlasti revizijski in certifikacijski organi so izrazili pomisleke o tem, ali jim bo časovni razpored, dogovorjen na nacionalni ravni, dal dovolj časa za zadovoljivo izvedbo dela.
Appropriate agreed deadlines are of greater concern to these authorities than to managing authorities and paying agencies, as their tasks are carried out last. 
Ustrezni dogovorjeni roki so za te organe bolj zaskrbljujoči kot za organe upravljanja in plačilne agencije, ker svoje naloge opravljajo zadnji.
100 In cohesion, where the rules make certain types of expenditure eligible until the deadline for the submission of documents on 31 March 2017 (see paragraphs 106 to 113) the closure process may leave insufficient time for the audit authorities to check final statements of expenditure. 
100 Na področju kohezije, na katerem so v skladu s pravili nekatere vrste odhodkov upravičene do roka za predložitev dokumentov, ki je 31. marec 2017 (glej odstavke 106 do 113), morda v procesu zaključevanja ne bo na voljo dovolj časa, da bi revizijski organi pregledali končne izkaze odhodkov.
This is perceived as a particularly high risk. 
To tveganje se dojema kot posebno veliko.
101 Especially for programmes which have not spent the full EU contribution, the timetable at Member State level might include a late deadline for the managing authority to submit final expenditure to the audit authority. 
101 Posebno za programe, v okviru katerih ni bil porabljen celoten znesek prispevka EU, lahko časovni razpored na ravni posamezne države članice vključuje pozen rok, v katerem mora organ upravljanja predložiti končne odhodke revizijskemu organu.
Sometimes the agreed submission date is at the end of 2016, which increases the burden on the audit authority and can result in a limitation of scope in the audit opinion that needs to be issued by 31 March 2017. 
Včasih je dogovorjen datum predložitev na koncu leta 2016, kar poveča obremenitev revizijskega organa in lahko povzroči omejitev obsega revizijskega mnenja, ki mora biti izdano do 31. marca 2017.
For such cases the Commission can either request the audit authority to carry out additional verifications of this expenditure, which de facto means giving supplementary time to the audit authorities and prolonging the closure exercise, or impose financial corrections. 
V takšnih primerih lahko Komisija zahteva, naj revizijski organ izvede dodatna preverjanja teh odhodkov, kar dejansko pomeni, da revizijski organi dobijo na voljo dodaten čas in se zaključevanje podaljša, ali pa naloži finančne popravke.
It is unclear how such a limitation of scope will be considered for the calculation of the residual risk rate. 
Ni jasno, kako se bo takšna omejitev obsega upoštevala pri izračunu stopnje preostalega tveganja.
102 Box 3 gives an example of a ‘good practice’ in the form of a timetable agreed by the various authorities. 
102 V okviru 3 je naveden primer dobre prakse v obliki časovnega razporeda, o katerem so se dogovorili različni organi.
Observations 50 A binding timetable agreed in a German region In the German region of Schleswig-Holstein, the managing, certifying and audit authorities agreed on a timetable which was binding for all three. 
Opažanja 50 Zavezujoč časovni razpored, dogovorjen v eni od nemških dežel V nemški deželi Schleswig-Holstein so se organ upravljanja, organ za potrjevanje in revizijski organ dogovorili o časovnem razporedu, ki je bil zavezujoč za vse tri.
The aim was to provide sufficient time for each authority to carry out its work. 
S tem so želeli doseči, da bi vsi organi za svoje delo imeli na voljo dovolj časa.
However, for the 2014-2020 period, timetabling the work of the various national and regional authorities remains the responsibility of the Member States. 
2017 103 Nekateri anketiranci so menili, da bi morala Komisija določiti zavezujoče roke za vse zadevne organe, toda za obdobje 2014–2020 za časovno razporejanje dela različnih nacionalnih in regionalnih organov ostajajo odgovorne države članice.
The Commission needs to remain vigilant to guarantee the robustness of the 2007-2013 closure exercise 104 Appropriate design and preparation are essential, but not sufficient, elements to ensure an effective and timely closure of cohesion and rural development programmes. 
Komisija mora ostati pozorna na zagotavljanje, da bo zaključevanje za obdobje 2007–2013 dobro 104 Ustrezna zasnova in priprava sta bistvena, vendar ne zadostna elementa za zagotavljanje uspešnega in pravočasnega zaključka programov na področjih kohezije in razvoja podeželja.
This will mainly depend on the way the closure process is implemented in practice on the ground, on the quality of the closure documents submitted by the Member States and on the consistent and thorough examination by the Commission within the deadlines set out in the regulations. Box 3 
Ta bo odvisen predvsem od tega, kako se bo proces zaključevanja izvajal v praksi na terenu, kakšna bo kakovost dokumentov o zaključku, ki jih predložijo države članice, in od tega, ali bo Komisija v okviru rokov, določenih v uredbah, opravila temeljito preučitev. Okvir 3
Observations 51 105 In a previous audit of the initial phase of the 2000-2006 closure in the area of cohesion, we found that it was only partially effective because, in order to avoid financial corrections at closure, Member States had submitted declarations containing unjustified reductions in final error rates52. 
Opažanja 51 105 Pri prejšnji reviziji začetne faze zaključevanja za obdobje 2000–2006 na področju kohezije smo ugotovili, da je bila le delno uspešna, saj so se države članice želele izogniti finančnim popravkom ob zaključku in so zato predložile izjave, ki so vsebovale neutemeljena znižanja končnih stopenj napake52.
Despite improvements in the control framework, this risk is also present for the closure of the 2007-2013 programme period. 
Kljub izboljšavam okvira kontrol je to tveganje prisotno tudi pri zaključevanju za programsko obdobje 2007–2013.
Moreover, we identified a number of risks that need to be particularly addressed during the 2007-2013 closure exercise. 
Poleg tega smo ugotovili več tveganj, ki jih je treba pri zaključevanju za obdobje 2007–2013 posebej obravnavati.
Specific risks to the regularity of expenditure remain in relation to financial instruments, contractual advances and some state aid-relevant major projects A risk that the eligibility of expenditure under financial instruments will not be adequately verified at closure 106 Financial instruments are a funding mechanism under the EU budget which may take the form of loans, guarantees or equity (or quasi-equity) investments. 
Še vedno obstajajo posebna tveganja za pravilnost odhodkov v zvezi s finančnimi instrumenti, pogodbenimi predujmi in nekaterimi velikimi projekti, ki so povezani z državno pomočjo Tveganje, da upravičenost odhodkov v okviru finančnih instrumentov pri zaključevanju ne bo ustrezno preverjena 106 Finančni instrumenti so mehanizem za financiranje v okviru proračuna EU. Lahko so v obliki posojil, jamstev ali naložb v kapital (ali navidezni lastniški kapital).
They are used both in cohesion and rural development. 
Uporabljajo se na obeh področjih, kohezije in razvoja podeželja.
107 When a financial instrument was set up in the 2007-2013 period, an advance amount was paid to the instrument and the Commission reimbursed the EU contribution53 to the Member State. 
107 Ko je bil v obdobju 2007–2013 vzpostavljen finančni instrument, je bil vanj vplačan predujem, Komisija pa je povrnila prispevek EU53 državi članici.
However, the eligible expenditure for financial instruments can be determined only at closure and comprises the actual amounts of loans, guarantees and equity investments provided to final recipients as well as eligible management costs and fees54. 
Toda upravičenost odhodkov v okviru finančnih instrumentov je mogoče ugotoviti šele ob zaključku. Ti odhodki zajemajo dejanske zneske posojil, jamstev in naložb v kapital, ki so bili zagotovljeni končnim prejemnikom, ter upravičene stroške upravljanja in provizij54.
As audit authorities and certification bodies were not required to audit this expenditure during the period, there is a risk that this expenditure will not be checked adequately for eligibility. 
Revizijskim in certifikacijskim organom teh odhodkov med obdobjem ni bilo treba revidirati, zato obstaja tveganje, da njihova upravičenost ne bo ustrezno pregledana.
Allowing financial instruments in cohesion to provide financial support to final recipients until 31 March 2017 (see Table 5) further restricts the audit authorities’ ability to obtain assurance that the expenditure is legal and regular (see also paragraph 100). 
To, da se lahko finančna podpora iz finančnih instrumentov na področju kohezije zagotavlja končnim prejemnikom do 31. marca 2017 (glej tabelo 5), dodatno omejuje zmožnost revizijskih organov za pridobitev zagotovila, da so odhodki zakoniti in pravilni (glej tudi odstavek 100).
108 For the 2014-2020 period, public contributions to a financial instrument are to be paid in tranches. 
108 Za obdobje 2014–2020 se bodo javni prispevki finančnim instrumentom izplačevali v tranšah.
The payment of a given tranche is conditional on the actual use of a certain percentage of the previous tranche55, with the audit authorities and certification bodies required to verify that use. 
Pogoj za plačilo posamezne tranše je dejanska uporaba določenega deleža prejšnje tranše55, to uporabo pa morajo preveriti revizijski in certifikacijski organi.
However, the amount of eligible expenditure is still determined only at closure56. 
Vendar pa se znesek upravičenih odhodkov še vedno določi šele pri zaključku56.
Taken together, these measures reduce the risk of the EU budget co-financing irregular expenditure. 
Ta ukrepa skupaj zmanjšujeta tveganje, da bi se iz proračuna EU sofinancirali nepravilni odhodki.
52 Paragraph 5.61 of the ECA’s annual report for 2011 (OJ C 344, 12.11.2012). 
52 Odstavek 5.61 letnega poročila Sodišča za leto 2011 (UL C 344, 12.11.2012).
53 Article 56(2) of Regulation (EC) No 1083/2006 and Article 52 of Regulation (EC) No 1974/2006. 
53 Člen 56(2) Uredbe (ES) št.
55 Article 41(1) of Regulation (EU) No 1303/2013. 
55 Člen 41(1) Uredbe (EU) št.
56 Article 42 of Regulation (EU) No 1303/2013. 
56 Člen 42 Uredbe (EU) št.
Observations 52 The arrangements for contractual advances in cohesion: a challenge for the verification of eligibility 109 Contractual advances are payments on account relating to the execution of works or services in accordance with normal commercial law and practice on the basis of contracts entered into by a final beneficiary or final recipient. 
Opažanja 52 Ureditve za pogodbene predujme na področju kohezije: izziv za preverjanje upravičenosti 109 Pogodbeni predujmi so predplačila, povezana z izvedbo del ali storitev v skladu z običajnim gospodarskim pravom in prakso na podlagi pogodb, ki jih sklene končni upravičenec ali končni prejemnik.
110 The Commission considers contractual advances paid by a beneficiary up to 31 December 2015 as eligible expenditure as long as they are converted into actual expenditure before 31 March 2017. 
110 Komisija kot upravičene odhodke šteje pogodbene predujme, ki jih je upravičenec plačal do 31. decembra 2015, če so v dejanske odhodke pretvorjeni pred 31. marcem 2017.
This payment has to be compliant with national rules and contractual obligations. 
To plačilo mora biti skladno z nacionalnimi pravili in pogodbenimi obveznostmi.
111 The declaration of contractual advances, especially where these represent a high percentage of the contract value, introduces a significant risk that there will be ineligible expenditure at closure. 
111 Prijavljanje pogodbenih predujmov, zlasti če ti pomenijo velik delež vrednosti pogodbe, prinaša znatno tveganje, da bodo pri zaključku obstajali neupravičeni odhodki.
To minimise this risk, it is necessary to examine very carefully whether high advance payments were made in accordance with commercial law and practice. 
Da bi bilo to tveganje čim manjše, je treba zelo skrbno preučiti, ali so bila visoka plačila predujmov izvršena v skladu z gospodarskim pravom in prakso.
The freedom to convert advances into actual expenditure at any time until 31 March 2017 also means that the audit authorities will often be unable to verify such expenditure and thus provide assurance as to its eligibility (see also paragraph 100). 
Možnost, da se predujmi pretvorijo v dejanske odhodke kadar koli do 31. marca 2017, tudi pomeni, da revizijski organi teh odhodkov pogosto ne bodo mogli preveriti in torej tudi ne dati zagotovila o njihovi upravičenosti (glej tudi odstavek 100).
112 In view of the considerable risk associated with the declaration of contractual advances at closure, several Member States (for example Bulgaria, Denmark, Estonia) have decided not to include them in their final payment claims. 
112 Glede na znatno tveganje, povezano s prijavljanjem pogodbenih predujmov ob zaključku, se je več držav članic (na primer Bolgarija, Danska in Estonija) odločilo, da jih ne bodo zajele v svoje zahtevke za končno plačilo.
113 We note that the Commission also identified the eligibility of expenditure related to financial instruments and contractual advances as a risky area and in September 2016 provided further guidance on those issues to the audit authorities57. 
113 Ugotavljamo, da je tudi Komisija upravičenost odhodkov, povezanih s finančnimi instrumenti in pogodbenimi predujmi, opredelila kot tvegano ter septembra 2016 revizijskim organom zagotovila dodatne smernice v zvezi s temi vprašanji57.
57 In presentations at the Homologue group meeting of the Commission and the audit authorities which took place in September 2016 in Budapest. 
57 Na predstavitvah na sestanku skupine Homologues Group, ki so se ga udeležili predstavniki Komisije in revizijskih organov, potekal pa je septembra 2016 v Budimpešti.
Observations 53 Major projects approved before the end of 2012: a higher risk of non-compliance with state aid rules 114 Of the 918 major projects approved by the Commission for the 2007-2013 programme period, decisions on 440 were adopted before the end of 2012. 
Opažanja 53 Veliki projekti, ki so bili odobreni pred koncem leta 2012: večje tveganje neskladnosti s pravili o državni pomoči 114 Od 918 velikih projektov, ki jih je Komisija odobrila za obdobje 2007–2013, so bile odločitve za 440 projektov sprejete pred koncem leta 2012.
The Directorate-General for Competition did not systematically verify whether investments in public infrastructure concerned by these projects might involve state aid. 
Generalni direktorat za konkurenco ni sistematično preverjal, ali bi naložbe v javno infrastrukturo, povezane s temi projekti, lahko pomenile državno pomoč.
In November 2012, the Commission issued a guidance note to Member States, stating that it did ‘not intend to examine systematically compliance with the State aid rules of major infrastructure projects covered by this note which have already been subject of a decision [...] before the date of this note’58. 
Novembra 2012 je Komisija poslala navodilo državam članicam, v katerem je navedla, da ne namerava sistematično preučiti skladnosti s pravili o državni pomoči za velike infrastrukturne projekte, na katere se to navodilo nanaša in za katere je bil sklep že izdan pred datumom tega navodila58.
In principle, it is thus possible for a Member State to have received a Commission decision approving a major project while being in breach of state aid rules59. 
Zato je načeloma mogoče, da je država članica prejela sklep Komisije o odobritvi velikega projekta in hkrati kršila pravila o državni pomoči59.
115 Moreover, prior to 2012 and the clarifications provided by the European Court of Justice in a judgment on a state aid case (the Leipzig Halle judgment), Member States rarely notified the Commission about investments in infrastructure60. 
115 Poleg tega so pred letom 2012 in razjasnitvami Sodišča Evropske unije v sodbi o zadevi v zvezi z državno pomočjo (sodba Leipzig Halle) države članice Komisijo le redko obvestile o naložbah v infrastrukturo60. 58 Evropska komisija, Navodilo št.
58 European Commission; Guidance Note No 12-0059-01 ‘Verification of compliance with state aid rules in infrastructure cases’, 21 November 2012. 
12-0059-01 – Preverjanje skladnosti s pravili o državni pomoči za infrastrukturne primere, 21. november 2012.
59 Paragraph 71 of Special Report No 24/2016 ‘More efforts needed to raise awareness of and enforce compliance with State aid rules in cohesion policy’ (http://eca.europa.eu). 
59 Odstavek 71 Posebnega poročila št. 24/2016 – Potrebnih je več prizadevanj za seznanjanje s pravili o državni pomoči in uveljavljanje njihovega spoštovanja (http://eca. europa.eu).
60 Paragraph 121 of Special Report No 24/2016. 
60 Odstavek 121 Posebnega poročila št. 24/2016.
Conclusions and 54 recommendations The rules for closure have improved but further steps are needed to make it more efficient and timely The closure arrangements in cohesion and rural development need to be still further aligned for the post-2020 period 116 The concept of closure has evolved over the last three programme periods, in line with improvements to the management and control systems in both cohesion and rural development. 
Zaključki in priporočila 54 Pravila za zaključevanje so se izboljšala, vendar so potrebni dodatni ukrepi, da bi zaključevanje postalo učinkovitejše in pravočasnejše Ureditve za zaključevanje za področji kohezije in razvoja podeželja je treba za obdobje po letu 2020 dodatno uskladiti 116 Koncept zaključevanja se je razvijal v zadnjih treh programskih obdobjih, in sicer v skladu z izboljšavami upravljavskih in kontrolnih sistemov na področjih kohezije in razvoja podeželja.
Increasingly, assurance has been provided at regular intervals throughout the programme period, resulting in a reduced focus at the end of the period and limiting the work that needs to be carried out specifically at closure. 
Zagotovilo se vse bolj pridobiva v rednih intervalih v celotnem programskem obdobju, zato je na koncu obdobja osredotočenost manjša, količina dela, ki jo je treba opraviti prav ob zaključku, pa se zmanjšuje.
117 In the 2000-2006 period, the closure arrangements were the same for both cohesion and for the investment-related measures under rural development and the two policy areas applied common guidelines. 
117 Ureditve za zaključevanje za obdobje 2000–2006 so bile za področje kohezije in za ukrepe, povezane z naložbami, v okviru razvoja podeželja enake. Za področji so se uporabljale skupne smernice.
Expenditure was declared cumulatively and only accepted by the Commission at closure. The 2007-2013 period placed more weight on annual assurance, but otherwise the two policy areas diverged, with the introduction of the annual acceptance of expenditure for the investment-related measures under rural development. 
Odhodki so se prijavljali kumulativno in Komisija jih je sprejela šele ob zaključku. V obdobju 2007–2013 je bil večji poudarek na letnem zagotovilu, sicer pa sta se področji začeli razlikovati, saj je bilo za ukrepe, povezane z naložbami, v okviru razvoja podeželja uvedeno letno sprejetje odhodkov.
For cohesion, the legality and regularity of expenditure was checked by the audit authorities and the Commission on an annual basis. 
Na področju kohezije so zakonitost in pravilnost odhodkov preverjali revizijski organi in Komisija na letni ravni.
Moreover, whenever necessary, the Commission could interrupt and suspend payments. However, expenditure continued to be declared cumulatively and is formally accepted by the Commission only at closure. 
Komisija je lahko po potrebi tudi prekinila ali začasno ustavila plačila. Vendar so se odhodki še naprej prijavljali kumula-tivno, Komisija pa jih sprejme šele ob zaključku.
118 For the 2014-2020 period, EU spending on both cohesion and rural development comes from the European Structural and Investment Funds (ESIFs). 
118 Poraba EU za področji kohezije in razvoja podeželja za obdobje 2014–2020 izvira iz evropskih strukturnih in investicijskih skladov (skladi ESI).
We welcome the alignment of assurance and closure arrangements between the policy areas, which has resulted from this change. 
Sodišče pozdravlja uskladitev ureditev za pridobivanje zagotovila in zaključevanje, do katere je zaradi te spremembe prišlo med področjema.
The increased focus on providing assurance during the period and reducing the number of tasks specific to closure is a positive development, as it could also reduce the associated risks and could lead to a shorter closure process. 
Povečana osredotočenost na pridobivanje zagotovila med potekom obdobja in zmanjšanje števila specifičnih nalog zaključevanja sta pozitivna pridobitev, saj bi to lahko tudi zmanjšalo s tem povezana tveganja in skrajšalo proces zaključevanja.
Notwithstanding efforts to streamline procedures through the common provisions regulation, differences remain in the closure arrangements between the two policy areas (see paragraphs 21 to 29). 
Ne glede na prizadevanja, da bi se z uredbo o skupnih določbah racionalizirali postopki, med ureditvami za zaključevanje na obeh področjih še vedno ostajajo razlike (glej odstavke 21 do 29).