natgillin/translations-raw huggingface dataset:
I would also like to thank in particular our former Secretary General, Mr Michel Hervé, who left the institution at the end of 2008, for his dedication and commitment. 
Posebej bi se želel zahvaliti tudi nekdanjemu generalnemu sekretarju Sodišča, gospodu Michelu Hervéju, ki je institucijo zapustil ob koncu leta 2008, za njegovo zavezanost in predanost.
I wish you a pleasant reading of this Annual Activity Report which provides an overview of the Court and an account of its activities in 2008. 
Želim vam prijetno branje tega letnega poročila o dejavnostih, ki vsebuje pregled Sodišča in opis njegovih dejavnosti v letu 2008.
Vítor Manuel da Silva Caldeira President 5 
Vítor Manuel da Silva Caldeira Predsednik 5
MISSION, VISION AND VALUES MISSION The European Court of Auditors is the EU institution established by Treaty to carry out the audit of EU finances. 
POSLANSTVO, VIZIJA IN VREDNOTE POSLANSTVO Evropsko računsko sodišče je institucija EU, ki je bila s Pogodbo ustanovljena za izvajanje revidiranja financ EU.
VISION An independent and dynamic Court of Auditors, recognised for its integrity and impartiality, respected for its professionalism and for the quality and impact of its work, and providing crucial support to its stakeholders to improve the management of EU finances. 
VIZIJA Neodvisno in dinamično Računsko sodišče, znano po svoji poštenosti in nepristranskosti, spoštovano zaradi svoje strokovnosti ter kakovosti in učinka svojega dela, ki zainteresiranim stranem zagotavlja bistveno podporo pri izboljševanju upravljanja financ EU.
VALUES Independence, integrity and impartiality Independence, integrity and impartiality for the institution, its Members and staff. 
VREDNOTE Neodvisnost, poštenost in nepristranskost Neodvisnost, poštenost in nepristranskost institucije, njenih članov in uslužbencev.
Providing adequate output to stakeholders without seeking instructions or succumbing to pressure from any outside source. 
Zagotoviti ustrezne izložke zainteresiranim stranem brez zunanjih navodil ali podleganja pritiskom kakršnega koli zunanjega vira.
Professionalism Keeping high and exemplary standards in all professional aspects. 
Strokovnost Ohraniti visoke in zgledne standarde v vseh strokovnih vidikih.
Being involved in EU and worldwide public audit development. 
Sodelovati pri razvoju revidiranja javnih financ v EU in po svetu.
Adding value Producing relevant, timely, high-quality reports, based on sound findings and evidence, which address the concerns of stakeholders and give a strong and authoritative message. 
Dodajanje vrednosti Pripravljati relevantna, pravočasna poročila visoke kakovosti, osnovana na trdnih ugotovitvah in dokazih, ki obravnavajo skrbi zainteresiranih strani in katerih sporočilo je močno in veljavno.
Excellence and efficiency Valuing individuals, developing talents, and rewarding performance. 
Odličnost in učinkovitost Ceniti posameznike, razvijati nadarjenost in nagrajevati uspešnost.
THE COURT’S ROLE AND WORK THE EU BUDGET IS THE STARTING POINT FOR THE COURT’S AUDIT WORK The European Union has a budget of approximately 120 billion euro, around 1 % of the gross national income (GNI) of its 27 Member States. 
VLOGA IN DELO SODIŠČA PRORAČUN EU JE IZHODIŠČNA TOČKA REVIZIJSKEGA DELA SODIŠČA Proračun Evropske unije znaša približno 120 milijard EUR, približno 1 % bruto nacionalnega dohodka (BND) njenih 27 držav članic.
However, for some Member States funds from the EU play an important role in financing public activities and the total amount is close or equal to the GNI of some Member States. 
Vendar imajo sredstva EU v nekaterih državah članicah pomembno vlogo pri financiranju javnih dejavnosti in skupni znesek je podoben ali enak BND nekaterih držav članic.
The revenue of the European Union mainly consists of contributions from Member States based on their gross national income (GNI – 65,4 %) and on a measurement connected to value added tax collected by the Member States (VAT – 16,9 %). 
Prihodki Evropske unije so v glavnem sestavljeni iz prispevkov držav članic, izračunanih na podlagi njihovega bruto nacionalnega dohodka (BND – 65,4 %), in iz sredstev, zbranih na podlagi izračuna, povezanega z davkom na dodano vrednost, ki ga zberejo države članice (DDV – 16,9 %).
Customs and agricultural duties (so called traditional own resources – 16,5 %) also represent a significant share of revenue. 
Pomemben delež prihodkov predstavljajo tudi carinske in kmetijske dajatve (tako imenovana tradicionalna lastna sredstva – 16,5 %).
The composition of the budget has evolved over time, agriculture and cohesion policies being its major components (see Box 1). 
Sestava proračuna se je sčasoma spreminjala, njegova glavna sestavna dela pa sta kmetijstvo in kohezija (glej okvir 1).
BOX 1 — WHAT DOES THE EU SPEND ITS MONEY ON? 
OKVIR 1 – ZA KAJ EU PORABLJA SVOJ DENAR?
The EU budget is to a large extent directed to other causes than national budgets, partly due to differences in responsibilities. 
V veliki meri je namenjen drugim zadevam kot nacionalni proračuni, deloma zaradi razlik v odgovornostih.
The Union is for example not responsible for social security systems, usually a large part of national spending. 
Unija, na primer, ni odgovorna za sisteme socialne varnosti, ki običajno pomenijo velik del nacionalne porabe.
Since the 1960s agricultural spending, typically through payments to farmers across the Union, has been the largest part of the budget although its share is now decreasing. 
Od 1960-ih največji del proračuna predstavlja kmetijska poraba, običajno prek plačil kmetom po vsej Uniji, čeprav se njen delež zdaj zmanjšuje.
In 2009 45,3 % of the budget is aimed at preservation and management of natural resources, mainly agriculture and rural development. 
V letu 2009 je 45,3 % proračuna namenjenega ohranjanju in upravljanju naravnih virov, zlasti kmetijstvu in razvoju podeželja.
Ever since the 1980s a major part of spending has been directed towards cohesion — i.e. regional and social development — co-financing a wide range of projects from road construction in Poland to courses for the unemployed in Spain. 
Že od 1980-ih let je velik del porabe namenjen koheziji – tj. regionalnemu in socialnemu razvoju – kjer se sofinancira širok razpon projektov od gradnje cest na Poljskem do tečajev za brezposelne v Španiji.
In 2009 spending on sustainable growth, of which the lion’s share is for cohesion, is planned at 39,6 % of the budget. 
V letu 2009 je poraba za trajnostno rast, pri kateri je levji delež namenjen koheziji, načrtovana v višini 39,6 % proračuna.
This heading also includes a great part of the EU funds directed to research. 
Ta postavka vključuje tudi velik del sredstev EU, namenjenih raziskavam.
The EU furthermore spends significant amounts on development and humanitarian aid as well as support to countries close to the Union or candidates to join it. 
EU poleg tega porabi znatne zneske za razvoj in humanitarno pomoč ter za podporo državam, ki so tesno povezane z Unijo ali so kandidatke za pristop k Uniji.
6,7 % of the budget is needed for financing the administration of the Community institutions. 
Za financiranje uprave institucij Skupnosti je potrebnih 6,7 % proračuna.
Citizenship, freedom, security and justice The European Union as a global partner Administration Agriculture — Preservation and management of natural resources EU spending Cohesion — Sustainable growth 45,3 % 1,2 % 7,2 % 6,7 % 39,6 % Source: General Budget of the European Union for the financial year 2009 (OJ L 69, 13.3.2009). 
Kmetijstvo – ohranjanje in upravljanje naravnih virov Poraba EU Kohezija – trajnostna rast 45,3 % 1,2 % 7,2 % 6,7 % 39,6 % Državljanstvo, svoboda, varnost in pravica Evropska unija kot globalni partner Uprava Vir: Splošni proračun Evropske unije za proračunsko leto 2009 (UL L 69, 13.3.2009).
The budget is decided annually — within the context of seven-year financial frameworks — by the Council, i.e. representatives of the Member States, and the directly elected European Parliament. 
Proračun vsako leto sprejmeta – v okviru sedemletnih finančnih okvirov – Svet, torej predstavniki držav članic, in neposredno izvoljen Evropski parlament.
The European Commission proposes the budget and is also responsible for implementing it. 
Predlaga ga Evropska komisija, ki je tudi odgovorna za njegovo izvrševanje.
Depending on the spending schemes, national administrations may be responsible for setting spending strategies, selecting beneficiaries and projects and making payments. 
Nacionalne uprave so lahko odgovorne za določanje strategij porabe, izbiro upravičencev in projektov ter izplačevanje, kar je odvisno od shem porabe.
A specific feature of Community expenditure is the high percentage of payments based on claims submitted by the beneficiaries themselves, be they farmers or project managers throughout the Union. 8 
Posebna značilnost odhodkov Skupnosti je visok odstotek plačil na podlagi zahtevkov, ki jih predložijo sami upravičenci, najsi gre za kmete ali vodje projektov po Uniji. 8
9 WHAT IS THE ROLE OF THE COURT ? 
KAKŠNA JE VLOGA SODIŠČA?
In democratic societies there is a need for complete and accurate publicly available information as a basis for debate and decision-making, both to improve financial management and to ensure accountability. 
V demokratičnih družbah so potrebne popolne in točne javno dostopne informacije, ki so podlaga za razpravo in sprejemanje odločitev tako v zvezi z izboljševanjem finančnega poslovodenja kot z zagotavljanjem odgovornosti.
The EU, like its Member States, has an external auditor as an independent guardian of the financial interests of the citizens. 
EU ima podobno kot njene države članice zunanjega revizorja, ki je neodvisni varuh finančnih interesov državljanov.
As the external auditor of the EU, the European Court of Auditors checks that EU funds are correctly accounted for and spent in compliance with the rules and legislation, with due consideration for achieving best value for money, irrespective of where the funds are spent. 
Evropsko računsko sodišče kot zunanji revizor EU preverja, ali so sredstva EU pravilno evidentirana in porabljena v skladu s pravili in zakonodajo ob ustreznem upoštevanju najsmotrnejše porabe, ne glede na to, kje se sredstva porabijo.
The results of the Court’s work are used by the Parliament, the Council and the Commission, as well as by Member States, to improve the financial management of the EU budget. 
Rezultate dela Sodišča uporabljajo Komisija, Parlament in Svet, pa tudi države članice, da bi izboljšali finančno poslovodenje proračuna EU.
The Court’s work provides an important basis for the annual discharge procedure whereby the Parliament, basing its decision on recommendations from the Council, decides whether the Commission has met its responsibility for the execution of the previous year’s budget. 
Delo Sodišča zagotavlja pomembno osnovo za letni postopek razrešnice, pri katerem Parlament na podlagi priporočil Sveta odloči, ali je Komisija izpolnila svojo odgovornost za izvrševanje proračuna prejšnjega leta.
In the areas of the budget where management is shared, Member States cooperate with the Commission in setting up supervisory and control systems — internal control — to ensure that funds are spent properly and in accordance with the rules. 
Na proračunskih področjih z deljenim upravljanjem države članice pri vzpostavljanju nadzornih in kontrolnih sistemov – notranje kontrole – sodelujejo s Komisijo, da zagotovijo pravilno porabo sredstev v skladu s pravili.
Internal control thus has an EU as well as a national dimension. 
Tako ima notranja kontrola hkrati razsežnost EU in nacionalno razsežnost.
In addition to the work done by the Court, many National Audit Institutions audit European funds that are managed and spent by national administrations. 
Poleg dela, ki ga opravi Sodišče, revidira evropska sredstva, ki jih upravljajo in porabljajo nacionalne uprave, tudi veliko nacionalnih revizijskih institucij.
OVERVIEW OF INTERNAL CONTROL AND EXTERNAL AUDIT OF THE EU BUDGET Internal control External audit Commission (DGs, Internal audit service) Member States Implementing authorities European Court of Auditors EU level National level National Audit Institutions 
9 PREGLED NOTRANJE KONTROLE IN ZUNANJEGA REVIDIRANJA PRORAČUNA EU Raven EU Notranja kontrola Komisija (generalni direktorati, služba za notranjo revizijo) Države članice Izvajalski organi Evropsko računsko sodišče Nacionalne revizijske institucije Zunanja revizija Nacionalna raven
WHAT DOES THE COURT AUDIT? The Court carries out three different types of audits1: financial, compliance and performance audits. 
Sodišče izvaja tri različne vrste revizij1: revizijo računovodskih izkazov, revizijo skladnosti in revizijo smotrnosti poslovanja.
These address the three following questions: • Do the accounts present fairly, in all material respects, the financial position, results and cash flow for the year, in accordance with the applicable financial reporting framework? (financial audit) • Are transactions in all material respects, in compliance with the legal and regulatory frameworks which govern them? (compliance audit) • Is the financial management sound, i.e. are the funds used kept to a minimum (economy), are the results achieved with the least possible resources (efficiency) and have objectives been met (effectiveness)? (performance audit) HOW DOES THE COURT REPORT ITS RESULTS? 
Te obravnavajo naslednja tri vprašanja: • Ali računovodski izkazi v vseh pomembnih vidikih pošteno prikazujejo finančno stanje, rezultate in denarne tokove za dano leto v skladu z veljavnim okvirom računovodskega poročanja? (Revizija računovodskih izkazov) • Ali so transakcije v vseh pomembnih vidikih skladne s pravnimi in zakonskimi okviri, ki jih urejajo? (Revizija skladnosti) • Ali je finančno poslovodenje dobro, torej ali se porabi kar najmanj sredstev (gospodarnost), ali se rezultati dosežejo s kar najmanj viri (učinkovitost) in ali so cilji doseženi (uspešnost)?
The Court publishes the results of its audit work in the following types of report: Annual reports — presenting the results of financial audits in the form of statements of assurance on the general budget2 and the European Development Funds3. 
Sodišče objavlja rezultate svojega revizijskega dela v naslednjih vrstah poročil: Letna poročila – predstavljajo rezultate revizij računovodskih izkazov v obliki izjav o zanesljivosti o splošnem proračunu2 in Evropskih razvojnih skladih3.
These two reports are published together in November. 
Ti dve poročili sta skupaj objavljeni novembra.
Specific annual reports — presenting the results of financial audits on the Communities’ agencies and bodies. 
Specifična letna poročila – predstavljajo rezultate revizij računovodskih izkazov agencij in organov Skupnosti.
Special reports — presenting the results of selected performance and compliance audits. 
Posebna poročila – predstavljajo rezultate izbranih revizij smotrnosti poslovanja in revizij skladnosti.
Special reports can be published at any time during the year. 
Posebna poročila so lahko objavljena kadar koli med letom.
In addition, the Court is called upon to provide its opinion on new or updated legislation with a financial impact. 
Poleg tega je Sodišče tudi zaprošeno, da poda svoje mnenje o novi ali posodobljeni zakonodaji s finančnim učinkom.
10 1 For more information about the Court’s methodology please consult the manuals on the Court’s website (www.eca.europa.eu). 
10 1 Več informacij o metodologiji Sodišča lahko najdete v priročnikih na spletni strani Sodišča (www.eca.europa.eu).
2 The EC Treaty requires the Court to give a statement — or opinion — on the reliability of the accounts and the legality and regularity of underlying transactions. 
2 Pogodba ES od Sodišča zahteva, da poda izjavo – oziroma mnenje – o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij.
Contrary to practice in Member States, the Court gives such a statement on the entirety of the EU budget. 
V nasprotju s prakso v državah članicah Sodišče poda takšno izjavo o celotnem proračunu EU.
3 The European Development Funds (EDFs) are the result of both international conventions and agreements between the Community and its Member States and certain African, Caribbean and Pacific (ACP) States, and Council decisions on asso- 11 HOW DOES THE COURT AUDIT? 
3 Evropski razvojni skladi (ERS) so rezultat mednarodnih konvencij in sporazumov, sklenjenih med državami članicami Evropske unije in nekaterimi afriškimi, karibskimi in pacifiškimi državami (AKP), ter sklepov Sveta o pridružitvi čezmorskih držav in ozemelj (ČDO).
The Court’s audit of the EU accounts is carried out in line with International Standards on Audit (ISA), which are applied by the public and the private sectors. 
KAKO SODIŠČE REVIDIRA? Sodišče revidira računovodske izkaze EU v skladu z mednarodnimi standardi revidiranja (MSR), ki se uporabljajo v javnem in zasebnem sektorju.
Existing international standards on audit do not, however, cover the kind of compliance audit undertaken by the Court to the same extent. 
Vendar obstoječi mednarodni standardi revidiranja revizije skladnosti, ki jo opravlja Sodišče, ne pokrivajo v enaki meri.
The Court takes an active part in the development of international standards by standard-setting bodies (INTOSAI, IFAC)4 alongside national audit institutions. 
Sodišče dejavno sodeluje pri razvijanju mednarodnih standardov, ki jih skupaj z nacionalnimi revizijskimi institucijami pripravljajo organi, pristojni za določanje standardov (INTOSAI, IFAC)4.
In order to provide assurance as to whether the payments comply with legal and regulatory frameworks, the Court draws on the results both of its examination of supervisory and control systems, intended to prevent or detect and correct errors of legality and regularity, and of a sample of the transactions (payments) themselves (see Box 2). 
Za pridobitev zagotovila, da so plačila skladna s pravnimi in zakonskimi okviri, Sodišče uporablja tako rezultate svojih pregledov nadzornih in kontrolnih sistemov, katerih namen je preprečiti ali odkriti in popraviti napake v zvezi z zakonitostjo in pravilnostjo, kot rezultate pregleda vzorca samih transakcij (plačil) (glej okvir 2).
When systems are tested and found to be reliable, then fewer transactions need to be audited by the Court in order to come to a valid conclusion on their legality and regularity. 
Če preizkušanje pokaže, da so sistemi zanesljivi, lahko Sodišče revidira manj transakcij, da bi prišlo do veljavnega zaključka o njihovi zakonitosti in pravilnosti.
Other sources, such as the work of other auditors, are also used to support the Court’s conclusions. 
V podporo zaključkom Sodišča se uporabljajo tudi drugi viri, kot je na primer delo drugih revizorjev.
In performance audit, the Court uses a variety of audit methodologies to assess management and monitoring systems and information on performance against criteria derived from legislation and the principles of sound financial management. 
Sodišče pri reviziji smotrnosti poslovanja uporablja različne revizijske metodologije, s katerimi oceni sisteme za upravljanje in spremljanje ter informacije o smotrnosti poslovanja glede na merila, izpeljana iz zakonodaje in načel dobrega finančnega poslovodenja.
When selecting which performance audits to carry out, the Court aims to identify audit subjects which are likely to yield high impact in terms of identifying potential improvements in the economy, efficiency and effectiveness of EU spending. ciation of overseas countries and territories (OCT). 
Sodišče skuša pri izbiranju revizij smotrnosti poslovanja, ki jih bo izvedlo, ugotoviti, za katere revizijske teme je verjetno, da bodo imele velik učinek z vidika opredelitve možnega izboljšanja gospodarnosti, učinkovitosti in uspešnosti porabe EU.
The Commission manages most of the expenditure in association with ACP countries, partly through EuropeAid (see the policy area group External relations, development and enlargement) and partly through Delegations in the recipient countries. 
11 skupine politik zunanji odnosi, razvoj in širitev) in delno prek delegacij v državah prejemnicah.
The investment facility part of the EDFs is managed by the European Investment Bank (EIB) and is not included in the Court’s audit mandate. 
Sklad za spodbujanje naložb pri ERS upravlja Evropska investicijska banka (EIB) in ga revizijska pooblastila Sodišča ne zajemajo.
4 INTOSAI: International Organisation of Supreme Audit Institutions; IFAC: International Federation of Accountants. 
4 INTOSAI: Mednarodna organizacija vrhovnih revizijskih institucij – IFAC: Mednarodna zveza računovodskih strokovnjakov.
12 BOX 2 — THE COURT’S ON-THE-SPOT AUDITS OF PAYMENTS FROM THE EU BUDGET The Court does not have the resources to audit in detail all the transactions that are funded by the EU budget. 
12 OKVIR 2 – REVIZIJE PLAČIL IZ PRORAČUNA EU, KI JIH SODIŠČE IZVEDE NA KRAJU SAMEM Sodišče nima virov za podrobno revidiranje vseh transakcij, ki se financirajo iz proračuna EU.
The Court traces these transactions down to the final recipients of the aid, for example a farmer in France. 
Sodišče tem transakcijam sledi do končnih upravičencev do pomoči, na primer do kmeta v Franciji.
The Court then performs checks on the spot, such as measuring the size of the farmland, to verify the compliance of the claim with reality. 
Nato izvede preglede na kraju samem, kot je merjenje velikosti kmetijskih zemljišč, da preveri skladnost zahtevka z dejanskim stanjem.
The statistical nature of the Court’s sample means the results can be extrapolated over the population in question, i.e. a specific revenue or expenditure area, and, together with information arising from the evaluation of systems, used as a basis for an overall audit opinion. 
Statistična narava vzorca Sodišča pomeni, da je rezultate mogoče ekstrapolirati na zadevno populacijo, tj. na posebno področje prihodkov ali odhodkov, ter jih skupaj z informacijami, pridobljenimi pri vrednotenju sistemov, uporabiti kot podlago za skupno revizijsko mnenje.
In practice, the Court compares the results of its tests of statistical samples against what it considers an acceptable limit — or materiality threshold — to determine the nature of the opinion to be given. 
V praksi Sodišče primerja rezultate svojih preizkušanj statističnih vzorcev s tem, kar je po njegovi presoji sprejemljiva meja – ali prag pomembnosti – da določi naravo mnenja, ki ga bo podalo.
Random selection of a representative sample Population of all agricultural payments Payment to farm in France 
Naključna izbira reprezentativnega vzorca Populacija vseh kmetijskih plačil Plačilo kmetiji v Franciji
GOVERNANCE AND ORGANISATION STRUCTURE OF THE ECA The Court of Auditors operates as a collegiate body of 27 Members, one from each Member State. 
UPRAVLJANJE IN ORGANIZACIJA SESTAVA EVROPSKEGA RAČUNSKEGA SODIŠČA Računsko sodišče deluje kot kolegijski organ, ki ga sestavlja 27 članov, po eden iz vsake države članice.
All audit reports and opinions are adopted by the college. It also takes decisions concerning the Court’s organisation and administration. 
Vsa revizijska poročila in mnenja sprejme kolegij, ki sprejema tudi odločitve o organizaciji in vodenju Sodišča.
The Court organises itself around five audit groups, to which Members are assigned. 
Sodišče ima pet revizijskih skupin, v katere so razporejeni člani.
As the organisation chart shows (see page 17), there are four sectoral groups, covering different parts of the budget (Preservation and management of natural resources — Structural policies, transport, research and energy — External actions — Revenue, banking activities, administrative expenditure, Community institutions and bodies and internal policies). 
Kot je razvidno iz organizacijske sheme (glej stran 17), so štiri skupine področne in pokrivajo različne dele proračuna (ohranjanje in upravljanje naravnih virov – strukturne politike, transport, raziskave in energetika – zunanji ukrepi – prihodki, bančne dejavnosti, upravni odhodki, institucije in organi Skupnosti ter notranje politike).