natgillin/translations-raw huggingface dataset:
DG INFSO manages the information and communications technology (ICT) policy support programme (ICT-PSP) which aims to stimulate innovation and competitiveness through the wider uptake and best use of ICT by citizens, governments and businesses, particularly SMEs. of the European Union T H E 12.11.2012 _____________ (5) DG ECFIN supports small and medium-sized enterprises (SMEs) with access to equity, venture capital and loan finance, through Union financial instruments operated on behalf of the Commission by the European Investment Fund (EIF). 
GD INFSO upravlja podporni program za politiko infor­ macijskih in komunikacijskih tehnologij (PPP IKT), namenjen spodbujanju inovacij in konkurenčnosti, kar naj bi dosegli tako, da bi državljani, vlade in podjetja, zlasti MSP, povečali uporabo informacijskih in komunikacijskih tehnologij in jih kar najbolje izkoristili. O D G O V O R I K O M I S I J E _____________ (5) GD ECFIN podpira mala in srednje velika podjetja (MSP) tako, da jim s finančnimi instrumenti Unije, ki jih v imenu Komisije upravlja Evropski investicijski sklad (EIS), omogoča dostop do lastniškega in tveganega kapitala ter posojil.
(6) DG ENTR manages the sub-programme related to entrepreneurship and innovation through CIP-grants managed via the Executive Agency for Competitiveness and Innovation (EACI). 8.8. 
(6) GD ENTR upravlja podprogram za podjetništvo in inovativnost z zagotavljanjem nepovratnih sredstev za okvirni program za konku­ renčnost in inovativnost, ki jih upravlja Izvajalska agencija za konkurenčnost in inovativnost (EACI).
C O M M I S S I O N ’ S R E P L I E S The payments made to ESA in 2011 as annual contribution from the EU budget to the jointly managed GMES programme and the amounts determined for the implementation of the Galileo programme are pre-financing payments. 
8.8 Plačila Evropski vesoljski agenciji (ESA), ki so bila izplačana leta 2011 kot letni prispevek iz proračuna EU za skupno vodeni program za globalno spremljanje okolja in varnosti (GMES), ter zneski, ki so bili namenjeni izvajanju programa Galileo, so plačila predfinanciranja.
The final amount of funds used by ESA is determined by the Commission only at the end of the two programmes. 
Komisija bo končni znesek sredstev, ki jih je pora­ bila ESA, določila šele po zaključku obeh programov.
The main risk of irregularity in the case of PSP research projects, is that beneficiaries may include ineligible costs in their claims, which may not be detected and corrected by the Commission’s supervisory and control systems before reimbursement. 
Glavno tveganje nepravilnosti pri raziskovalnih projektih v okviru podpornih programov za politiko je, da bi upravičenci v svoje zahtevke za povračilo stroškov vključili tudi neupravičene stroške, ki jih nadzorni in kontrolni sistemi Komisije pred povračilom stroškov ne bi odkrili in popravili.
Audit scope and approach 8.11. Annex 1.1, Part 2, of Chapter 1 describes the Court’s overall audit approach and methodology. 
Obseg revizije in revizijski pristop 8.11 V delu 2 Priloge 1.1 k poglavju 1 sta opisana splošni revizijski pristop in metodologija Sodišča.
For the audit of research and other internal policies, the following specific issues should be noted: (a) the audit involved an examination of a sample of 150 payments, comprising 25 advances for research FPs, 39 advances covering other measures in this policy group, 60 interim or final payments for research FPs and 26 interim or final payments covering other measures in this policy group; (b) the assessment of systems covered: — ex-ante desk checks at the Commission (7); — audit certificates of project cost claims provided by independent auditors (8); — ex-post financial audits of projects (9); — Commission management representations (10); (c) the audit of the Guarantee Fund focused on compliance with the agreement between the Commission and the EIB for the management of the Fund’s assets as well as the Commission’s monitoring procedures. 
Glede revizije raz­ iskav in drugih notranjih politik je treba navesti naslednje: (a) pri reviziji je bil pregledan vzorec s 150 plačili, ki so vključevala 25 predplačil za raziskovalne okvirne programe, 39 predplačil za druge ukrepe v tej skupini politik, 60 vmesnih ali končnih plačil za raziskovalne okvirne programe in 26 vmesnih ali končnih plačil za druge ukrepe v tej skupini politik; (b) ocena sistemov je zajemala: — predhodne dokumentacijske preglede na Komisiji (7), — revizijska potrdila neodvisnih revizorjev za zahtevke za povračilo stroškov projektov (8), — naknadne revizije računovodskih izkazov za projekte (9) in — poslovodske predstavitve Komisije (10); (c) revizija Jamstvenega sklada je bila osredotočena na sklad­ nost s sporazumom med Komisijo in EIB o upravljanju sredstev tega sklada ter postopke Komisije za spremljanje.
The work performed by a private firm of auditors was also reviewed. _____________ (7) For research, this assessment was based on the sample of the 85 payments relating to the FPs. 
Pregledano je bilo tudi delo, ki ga je opravilo zasebno revizijsko podjetje. _____________ (7) Za področje raziskav je ta ocena temeljila na vzorcu s 85 plačili v zvezi z okvirnimi programi.
For other internal policies, this assessment, and the assessment of ex-post financial audits of projects, was based on an additional sample of 30 payments relating to the CIP programme managed by DG INFSO, i.e. the ICT-PSP. 
Za druge notranje politike sta ta ocena in ocena naknadnih revizij računovodskih izkazov projektov teme­ ljili na dodatnem vzorcu 30 plačil v zvezi s programom za konku­ renčnost in inovacije, ki ga upravlja GD INFSO, to je PPP IKT.
(8) This was based on a sample of 31 beneficiary cost claims for which a certificate had been provided. 
(8) To je temeljilo na vzorcu 31 zahtevkov upravičencev za povračilo stroškov, za katera so bila izdana potrdila.
(9) This was primarily based on the review of 30 ex-post audit files. 
(9) To je temeljilo predvsem na pregledu 30 map naknadnih revizij.
(10) The annual activity reports of the Directors-General of DG RTD, DG INFSO, DG ENTR and DG EAC and two executive agencies: ERCEA and REA were reviewed. 
(10) Pregledana so bila letna poročila o dejavnostih generalnih direk­ torjev GD RTD, GD INFSO, GD ENTR in GD EAC ter dveh izvajal­ skih agencij (ERCEA in REA).
EN C 344/192 Official Journal of the European Union T H E C O U R T ’ S O B S E R VA T I O N S REGULARITY OF TRANSACTIONS 8.12. Annex 8.1 contains a summary of the results of transaction testing. 
SL C 344/192 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A PRAVILNOST TRANSAKCIJ 8.12 V Prilogi 8.1 so povzeti rezultati preizkušanja transak­ cij.
The most likely error estimated by the Court is 3,0 % (11). 
Sodišče ocenjuje, da je najverjetnejša stopnja napake 3,0 % (11).
In total, the Court found that 74 of the sample of 150 transactions were affected by error. 
8.13 Sodišče je ugotovilo, da so na skupaj 74 od 150 transakcij v vzorcu vplivale napake.
The main source of error is the over-declaration of costs by beneficiaries for projects funded by the research FPs. 
Najpomembnejši vir napak so previsoki stroški, ki jih upravičenci prijavijo za projekte, financirane v okviri raziskovalnih okvirnih progra­ mov.
This is consistent with the errors detected by the Commission’s ex-post financial audits (12) (see paragraphs 8.25 to 8.30). 
To je skladno z napakami, odkritimi med naknadnimi revizijami računovodskih izkazov, ki jih je izvedla Komisija (12) (glej odstavke 8.25 do 8.30).
As noted by the Court in previous years(13), errors are found in all cost categories: personnel costs and other direct costs and indirect costs. 
Kot je Sodišče ugotovilo že v prejšnjih letih (13), so napake pri vseh kategorijah stroškov: stroški dela ter drugi neposredni in posredni stroški.
Errors identified in a cost claim may have no financial costs should be based on a reliable time recording system. impact on the EU funds. 
8.14 Stroški dela: izračun dejanskih stroškov dela bi moral temeljiti na zanesljivem sistemu beleženja delovnega časa.
The Court’s audits revealed: discrepancies between the timesheets and other personnel records (e.g. absence and holiday records), cases of staff fully declared on a project while the time-sheets showed that they were working on several projects and cases of unpaid overtime charged to the Commission (see example 8.1). _____________ (11) The Court calculates its estimate of error on the basis of a repre­ sentative statistical sample. 
Revi­ zija Sodišča je odkrila: odstopanja med evidencami delovnega časa in drugimi kadrovskimi evidencami (npr. evidencami odsotnosti in dopustov), primere, v katerih so bili posamezniki prijavljeni kot polno zaposleni na enem projektu, evidence delovnega časa pa so pokazale, da so delali na več projektih, ter primeri nadur, ki niso bile izplačane, vendar so bile zara­ čunane Komisiji (glej primer 8.1). 12.11.2012 _____________ (11) Sodišče svojo oceno napake izračuna na podlagi reprezentativnega statističnega vzorca.
The figure quoted is the best estimate (known as the MLE). 
Navedena številka je najboljša ocena (znana kot najverjetnejša stopnja napake).
The Court has 95 % confidence that the rate of error in the population lies between LEL 1,1 % and UEL 4,9 % (the lower and upper error limits respectively). 
Sodišče je 95-odstotno prepri­ čano, da je stopnja napake v populaciji med 1,1% in 4,9% (spodnja oz. zgornja meja napake).
(12) This was also confirmed by the Commission in the note for bene­ ficiaries dated 19 March 2012 ‘How to avoid common errors identified in costs claims’ which states that most errors arise from misinterpreting the rules or from the beneficiaries not giving due consideration to the provisions of the grant agreement and the financial guidelines. 
(12) To je potrdila tudi Komisija v obvestilu upravičencem z dne 19. marca 2012 „Kako se izogniti pogostim napakam, odkritim v zahtevkih za plačilo“, v katerem je navedeno, da je večina napak posledica napačne razlage pravil ali neupoštevanja določb spora­ zuma o nepovratnih sredstvih in finančnih smernic med upravi­ čenci.
(13) See paragraph 6.13 of the 2010 Annual Report, paragraphs 5.19 to 5.20 and 8.11 to 8.12 of the 2009 Annual Report, paragraphs 7.12 to 7.15 and 10.12 to 10.13 of the 2008 Annual Report. 
(13) Glej odstavek 6.13 letnega poročila za leto 2010, odstavke 5.19, 5.20, 8.11 in 8.12 letnega poročila za leto 2009, odstavke 7.12 do 7.15 ter 10.12 in 10.13 letnega poročila za leto 2008.
T H E C O M M I S S I O N ’ S R E P L I E S EN 
8.14 SL 12.11.2012 UradnilistEvropskeunije C344/193 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 Primer 8.1 – Napaka, odkrita v zahtevku za povračilo stroškov dela Upravičenec, vključen v projekt v okviru sedmega okvirnega programa, je prijavil 308 000 EUR stroškov dela.
The Court’s audit revealed that the beneficiary: — underestimated the productive hours worked by its employees; — over-charged hours for several employees involved in the audited project. 
Revizija Sodišča je pokazala, da je upravičenec: — prenizko ocenil produktivne ure, ki so jih oddelali njegovi zaposleni, — preveč zaračunal ure za nekaj zaposlenih, ki so sodelovali pri revidiranem projektu.
Example 8.1 — Error identified in a cost claim relating to personnel costs In the case quoted by the Court the amount unduly claimed has already been offset against the following payment. 8.15. 
Primer 8.1 – Napaka, odkrita v zahtevku za povračilo stroškov dela V primeru, ki ga navaja Sodišče, je bil neupravičeno prijavljen znesek že pobotan pri naslednjem plačilu.
Other direct costs: in order for other direct costs to be eligible, they must be actual, supported by adequate evidence (such as invoices and proof of payment) and a clear link with the project and the reporting period should exist. 
8.15 Drugi neposredni stroški so upravičeni, če so v resnici nastali, zanje obstajajo ustrezna dokazila (kot so računi in potrdila o plačilu) in če obstaja nedvoumna povezava s projektom in obdobjem poročanja.
During its audits, the Court often found that beneficiaries included invoices for consumables either ordered or delivered after the end of the project as well as invoices for external services which should have been classified as subcontracting. 
Med revizijami je Sodišče večkrat ugotovilo, da so upravičenci vključevali račune za potrošni material, naročen ali dobavljen po zaključku projekta, ter račune za zunanje storitve, ki bi morale biti uvrščene med storitve po podpogodbah.
Bene­ ficiaries also failed to provide invoices in support of the costs or the proof of payment. As regards equipment, cases were found where the purchase cost was fully charged to the research project instead of being depreciated according to the beneficiary’s usual accounting practices. 
Prav tako upravičenci niso predložili računov ali potrdila o plačilu, s katerimi bi dokazovali stroške. V zvezi z opremo so bili odkriti primeri, v katerih je bila nabavna cena v celoti obračunana v breme raziskovalnega projekta, namesto da bi se obračunala amortizacija v skladu z običajno računovodsko prakso upravičenca.
8.16. Indirectcosts:forbeneficiariesusingactualindirect costs, these must be related to the project. 
8.16 Posredni stroški: če upravičenci uporabljajo dejanske posredne stroške, se morajo ti nanašati na projekt.
Beneficiaries often failed to exclude ineligible costs linked to commercial activities, provisions or costs directly charged to the project (see example 8.2). 8.16. 
Upravičenci velikokrat niso izločili neupravičenih stroškov, povezanih s komercialnimi dejavnostmi, rezervacijami ali stroški, nepo­ sredno zaračunanimi v breme projekta (glej primer 8.2).
Example 8.2 — Error identified in a cost claim relating to other indirect costs A beneficiary declared overheads amounting to 366 891 euro and included the indirect costs of all its departments while only considering the research personnel as an allocation key when charging these costs to research projects. 
8.16 Primer 8.2 – Napaka, odkrita v zahtevku za povračilo drugih posrednih stroškov Upravičenec je prijavil režijske stroške v višini 366 891 in mednje vključil posredne stroške za vse svoje oddelke, čeprav je pri zaračunavanju teh stroškov v breme raziskovalnih projektov upošteval samo raziskovalce kot delitveni ključ.
Example 8.2 — Error identified in a cost claim relating to other indirect costs The Commission has carried out the contradictory procedure with the beneficiary. 
Primer 8.2 – Napaka, odkrita v zahtevku za povračilo drugih posrednih stroškov Komisija je izvedla kontradiktorni postopek z upravičencem.
Following complementary information and explanations supplied by the beneficiary, the Commission has concluded that the over-claim for indirect costs for this project amounts to 39 735 euro which has been fully recovered in 2012. 
Ko je upravičenec predložil dodatne informacije in pojasnila, je Komisija sklenila, da je za ta projekt zahtevek za povračilo posrednih stroškov previsok za 39 735 EUR; ta znesek je bil v celoti izterjan leta 2012.
In addition, the Commission has informed the beneficiary that this systemic error should be corrected also in the other projects in which he participates, what he has accepted to do. 
Poleg tega je Komisija upravičenca obvestila, da bi bilo treba to sistemsko napako popraviti tudi pri drugih projektih, pri katerih sodeluje, s čimer se je upravičenec strinjal.
The problem of the calculation of indirect costs is well known to the Commission. 
S problemom pri izračunavanju posrednih stroškov je Komisija dobro seznanjena.
The proposal for Horizon 2020, if adopted, would avoid the problem by paying indirect costs as a flat rate percentage of direct costs. 
Če bo predlog za pobudo Obzorje 2020 sprejet, bo ta problem odpravljen s povračilom posrednih stroškov v obliki pavšalnega deleža neposrednih stroškov.
These included errors related to reimbursement of non-eligible costs similar to the errors found in FP6 and FP7. 8.18. 
Med temi so bile napake, povezane s povračilom neupravičenih stroškov, ki so bile podobne napakam, odkritim pri šestem in sedmem okvirnem programu.
TheCourt’sauditfounderrorssuchasadvances which should have been claimed in the following reporting period and ineligible provisions in the financial report provided by ESA (see also paragraph 8.36) as well as weak­ nesses in the procurement procedures carried out when imple­ menting the two space programmes (see paragraph 8.8). EFFECTIVENESS OF SYSTEMS 8.19. 
8.18 Pri reviziji je Sodišče odkrilo napake, kot so predpla­ čila, za katera bi morali biti zahtevki vloženi v naslednjem obračunskem obdobju, in neupravičene rezervacije v finan­ čnem poročilu ESA (glej tudi odstavek 8.36) ter slabosti v postopkih javnega naročanja pri izvajanju dveh vesoljskih programov (glej odstavek 8.8).
Annex 8.2 contains a summary of the results of the Court’s examination of supervisory and control systems. 
USPEŠNOST SISTEMOV 8.19 V Prilogi 8.2 so povzeti rezultati preverjanja nadzornih in kontrolnih sistemov, ki ga je izvedlo Sodišče.
The Court found that the systems were partially effective in ensuring the regularity of transactions for both research and ICT-PSP. 
Ugotovilo je, da so sistemi delno uspešno zagotavljali pravil­ nost transakcij za raziskave in PPP IKT.
Research Framework Programmes Ex-ante desk checks 8.20. Beforeapaymentismadeallrelevantoperationaland financial aspects are subject to desk checks to verify the regu­ larity of the payments and to ensure compliance with contracts. 
Okvirni raziskovalni programi Predhodni dokumentacijski pregledi 8.20 Pred izvršitvijo plačila se opravijo dokumentacijski pregledi vseh operativnih in finančnih elementov, da se preveri pravilnost plačil in zagotovi skladnost s pogodbami.
As a result of the Commission's efforts to simplify as far as possible its ex-ante control procedures, these controls are often limited to a desk review of the cost claims and related deliverables provided by the beneficiaries. 
Zaradi prizadevanj Komisije za čim večjo poenostavitev njenih postopkov predhodnih kontrol so te kontrole pogosto zgolj dokumentacijski pregledi zahtevkov za povračilo stroškov in z njimi povezanih rezultatov, ki jih dosežejo upravičenci.
8.21. The audit of 108 payments (14) out of the sample of 150 (see paragraph 8.11) revealed 51 cases affected by weak­ nesses in the ex-ante desk checks which the Court, however, does not consider as substantial such as the retroactivity of the project start-date (without a prior written request from the beneficiary), payment delays and inconsistencies in the auth­ orisation procedure. 
8.21 Pri reviziji 108 plačil (14) iz vzorca 150 plačil (glej odstavek 8.11) so bile pri predhodnih dokumentacijskih pregledih odkrite slabosti v 51 primerih, ki pa jih Sodišče ne šteje za pomembne, na primer retroaktivnost datuma začetka projekta (ne da bi upravičenec zanjo vnaprej pisno zaprosil), zamude pri plačilih in nedoslednosti v postopku odobritve.
As a result, this control procedure is considered to be partially effective. _____________ (14) This consists of: 60 FPs interim or final payments, 25 FPs advances, 21 payments linked with the contributions to the Research Joint Undertakings, the Risk Sharing Finance Facility, the EGNOS and Galileo programmes and 2 advances for the Research Fund for Coal and Steel. of the European Union T H E 8.18. 
Zato šteje, da je ta kontrolni postopek delno uspešen. _____________ (14) Ta vključujejo: 60 vmesnih ali končnih plačil za okvirne programe, 25 predplačil za okvirne programe, 21 plačil, povezanih s prispevki za raziskovalna skupna podjetja, Sklad za financiranje na osnovi delitve tveganja, programi EGNOS in Galileo ter 2 pred­ plačili za Raziskovalni sklad za premog in jeklo.
12.11.2012 C O M M I S S I O N ’ S R E P L I E S The Commission performs on-the-spot audits for each financial report submitted by ESA. 
O D G O V O R I K O M I S I J E 8.18 Komisija za vsako finančno poročilo, ki ga predloži ESA, opravi revizije na kraju samem.
Any identified errors are corrected. 
Morebitne ugotovljene napake se popravijo.
The inclusion in the 2010 reporting of advances, which should have been claimed in the following reporting period, does not have a financial impact on the programme. 
Čeprav so v poročilo iz leta 2010 vključena predplačila, za katera bi morali biti zahtevki vloženi v naslednjem obdobju poro­ čanja, to nima finančnega učinka na program.
The provision identified by the Court was already corrected by ESA in the next reporting period. 
Rezervacijo, ki jo je odkrilo Sodišče, je ESA že popravila v naslednjem obdobju poročanja.
In the Commission’s view the procurement issues identified by the Court do not lead to waste of EU funds. 
Po mnenju Komisije težave v zvezi z oddajo javnih naročil, ki jih je odkrilo Sodišče, ne bodo privedle do zapravljanja sredstev EU.
The Commission considers that the procurement procedures as amended following the Court’s audits are adequate and aligned with the particular nature of the Space procurement activities. 8.20. 
Po mnenju Komisije so postopki javnega naročanja, kakor so bili spre­ menjeni po revizijah Sodišča, primerni in usklajeni s posebno naravo javnega naročanja na področju vesoljskih dejavnosti.
The Commission is of the view that the control system has to be considered in its entirety including ex-ante and ex-post checks. 
8.20 Komisija je mnenja, da je treba kontrolni sistem obravnavati v celoti, kar vključuje predhodne in naknadne kontrole.
The purpose of these certificates is to provide the Commission with relevant information so that it can assess whether the costs claimed by beneficiaries are eligible and all receipts and interest generated by pre-financing have been declared. 8.23. 
Namen teh potrdil je zagotoviti Komisiji ustrezne informacije, da lahko oceni, ali so stroški, za katerih povračilo so zaprosili upravičenci, upravičeni in ali so bili prijavljeni vsi prihodki in obresti iz predfinanciranja.
Forthebeneficiarycostclaimsforwhichacertificate had been provided (31 out of the 60 interim and final payments), the Court compared the results of its own audit with the conclusion of the certificate. 
8.23 Pri zahtevkih upravičencev za povračilo stroškov, za katere so bila predložena potrdila (31 od 60 vmesnih in končnih plačil), je Sodišče primerjalo rezultate svoje revizije z zaključki v potrdilih.
In 25 cases where the independent auditor had issued an unqualified opinion the Court detected errors. 
Pri 25 primerih, za katere je neodvisni revizor izdal mnenje brez pridržka, je Sodišče odkrilo napake.
In 14 of the cases the errors had a financial impact above 2 %. 
V 14 primerih so bile finančne posledice napak višje od 2 %.
Inlinewiththefindingsforpreviousyearsand despite the Commission’s efforts to raise awareness among beneficiaries and auditors (see Annex 8.3), this control procedure is still only partially effective as there are still ineligible items not being identified by the independent audi­ tors. 
8.24 Vskladuzugotovitvamizaprejšnjaletajetakontrolni postopek kljub prizadevanjem Komisije za večjo ozaveščenost med upravičenci in revizorji (glej Prilogo 8.3) še vedno samo delno uspešen, ker neodvisni revizorji še vedno ne odkrijejo vseh neupravičenih postavk.
The main objectives are: (a) to assess the legality and regularity of cost claims and thus provide input to the Annual Declaration of Assurance of the Authorising Officers (AO) by delegation; and (b) to provide the basis for the recovery of unduly paid EU funds. 8.26. 
Glavni cilji so: (a) oceniti zakonitost in pravilnost zahtevkov za povračilo stroškov in s tem zagotoviti osnovo za letno izjavo o zanesljivosti, ki jo predložijo odredbodajalci po prenosu pooblastil, in (b) zagotoviti osnovo za izterjavo neupravičeno izplačanih sredstev EU.