natgillin/translations-raw huggingface dataset:
The Commission has enforced and formalised its moni­ toring and control activities as from 2010. 
Komisija izvršuje in forma­ lizira svoje dejavnosti spremljanja in kontrole od leta 2010.
8.18. The EACI acknowledges that not all parts of the Manual of Procedures are completely updated for all the programmes. 
8.18 Izvajalska agencija za konkurenčnost in inovativnost (Execu­ tive Agency for Competitiveness and Innovation – EACI) potrjuje, da vsi deli priročnika o postopkih niso popolnoma posodobljeni za vse programe.
The different chapters of the Manual were subjected to review and updating in 2010. 
Različna poglavja priročnika so bila leta 2010 pregledana in posodobljena.
The Court selected an additional sample of 30 advance payments in order to assess the set up of the ex-ante system and the effectiveness of its operation in EACI concerning the management of CIP (13). 
8.18 Sodišče je izbralo dodaten vzorec s 30 predplačili za EACI, da bi ocenilo zasnovo predhodnega sistema in uspešnost njegovega delovanja pri upravljanju CIP (13).
Nevertheless, the Court found that the financial manual needs to be updated and that the documen­ tation of parts of the checks performed was insufficient. _____________ (12) The Research Executive Agency was set up in 2008 to manage parts of FP7 and became autonomous in June 2009. 
Vendar pa je Sodišče ugotovilo, da je treba posodobiti finančni priročnik in da dokumentacija pri delih izvedenih pregledov ni bila zadostna. _____________ (12) Izvajalska agencija za raziskave je bila ustanovljena leta 2008 za upravljanje delov 7. OP in je junija 2009 postala neodvisna.
(13) More specifically the Enterprise Europe Network (EEN) and the Intellectual Property Rights (IPR) awareness and enforcement projects. EN 
(13) Natančneje evropske podjetniške mreže (Enterprise Europe Network – EEN) ter projektov ozaveščanja o pravicah intelektualne lastnine (IPR) in uveljavljanja teh pravic. SL
EN 184 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S Audit certification 8.19. The EU Financial Regulation (14) requires a certificate to be issued by an approved auditor for cost statements above a certain threshold, confirming the accuracy, occurrence and eligibility of the declared costs. 
184 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A Revizijsko potrjevanje 8.19 Finančna uredba EU (14) zahteva, da za izjave o stro­ ških, ki presegajo določen prag, pooblaščeni revizor izda potrdilo, ki potrjuje točnost, nastanek in upravičenost prija­ vljenih stroškov.
These audit certificates are a key control for the Commission in projects financed under the policy area 02 — Enterprise, especially under FP6 and FP7. 
Komisija ta revizijska potrdila uporablja kot ključno kontrolo pri projektih, ki se financirajo na področju politike 02 – podjetništvo, zlasti v okviru 6.
8.20. For all payments audited at beneficiary level for which a certificate had been provided, the Court compared the results of its own audit with the certificate provided. 
8.20 Sodišče je pri vseh plačilih, ki so bila revidirana na ravni upravičencev in za katera so bila izdana revizijska potrdila, primerjalo rezultate svoje revizije z izdanim potrdilom.
In all cases for which an unqualified opinion had been issued by the approved auditor, the Court detected errors. 
V vseh primerih, ko je pooblaščeni revizor izdal mnenje brez pridržka, je našlo napake.
While in two of the cases the errors did not have a significant financial impact (15), in the remaining four cases they did, or they concerned a cost allo­ cation methodology incompatible with the applicable rules. 
Čeprav napake v dveh primerih niso imele velikega finančnega učinka (15), so v preostalih štirih primerih tak učinek imele ali pa so se nana­ šale na metodologijo razporeditve stroškov, ki ni bila skladna z veljavnimi pravili.
This finding confirms the previous year’s results and the results of Chapter 5, and indicates that this control is only partially effective in identifying errors in the declared costs. 
Ta ugotovitev potrjuje lanske rezultate in rezultate v poglavju 5 ter kaže, da je ta kontrola le delno uspešna pri ugotavljanju napak v prijavljenih stroških.
Concerning FP6, the submission of at least one audit certificate for project costs was in principle mandatory for each beneficiary. 
OP je moral načeloma vsak upravičenec predlo­ žiti vsaj eno revizijsko potrdilo za stroške projekta.
For FP7, beneficiaries are only required to submit audit certificates when cumulative EU funding is greater than or equal to 375 000 euro. 
Pri 7. OP morajo upravičenci predložiti revizijska potrdila le, ko je zdru­ ženo financiranje EU vsaj 375 000 EUR.
In addition the Commission has introduced the system of ex-ante certification of beneficiaries’ costing methodologies. 
Poleg tega je Komisija uvedla sistem predhodnega potrjevanja metodologij obračuna­ vanja stroškov, ki jih uporabljajo upravičenci.
Together with the significant reduction in the number of audit certificates required, this increases the risk of errors (see also paragraphs 5.28 to 5.31). 
To skupaj z znatnim zmanjšanjem števila zahtevanih revizijskih potrdil povečuje tveganje napak (glej tudi odstavke 5.28 do 5.31).
1), as amended. (15) For instance wrong classification of costs. 
1). (15) Na primer napačna razvrstitev stroškov.
The Commission has taken remedial action in order to improve the quality of the audit certificates in FP7. 
SL 8.20 Komisija je sprejela popravne ukrepe, da bi izboljšala kakovost revizij­ skih potrdil v 7.
FP7 audit certification is based on ‘agreed upon procedures’, which require the certifying auditor to perform pre-defined procedures and report on that basis on the factual findings. 
OP temelji na „dogovorjenih postopkih“, v skladu s katerimi mora revizor, ki izvaja potrjevanje, izvesti vnaprej določene postopke in na tej podlagi poročati o dejanskih ugotovitvah.
The Commission will continue to assess the reliability of audit certificates during its own financial audits. 
Komisija bo še naprej ocenjevala zanesljivost revizijskih potrdil med lastnimi finančnimi revizijami.
8.21. The intensity of audit certificate submissions under FP7 has been reduced to lower the administrative burden on participants. However, a Certificate on Financial Statements (CFS) is still required for beneficiaries who have received certification of their costing methodologies, since this only removes the obligation for a beneficiary to submit an intermediate CFS. 
8.21 V okviru 7. OP je treba predložiti manj revizijskih potrdil, da bi se zmanjšalo administrativno breme upravičencev. Vendar morajo upravičenci, katerih metodologija obračunavanja stro­ škov je bila potrjena, še vedno predložiti potrdilo o računovodskih izkazih, saj jim zaradi potrjene metodologije ni treba predložiti le vmesnega potrdila o računovodskih izkazih.
A CFS must be submitted for the last reporting period if the cumulative requested contribution exceeds 375 000 euro. 
Potrdilo o računovodskih izkazih je treba predložiti za zadnje obdobje poročanja, če skupni zaprošeni prispevek presega 375 000 EUR.
At the present juncture, it is not possible to conclude that the overall error rate will increase, as the risks identified may be offset by other measures. 
Trenutno ni mogoče sklepati, ali se bo skupna stopnja napak povečala, ker bi se ugotovljena tveganja lahko preprečila z drugimi ukrepi.
The Commission shares the concern of the Court regarding the correctness of the FP6 audit certificates, which in the event have not fully provided the additional assurance initially expected. However, the Commission maintains that this instrument made a significant contribution to the prevention of errors, resulting in a significant decrease of the error rates in FP6 audits compared with FP5. 
Komisija se strinja s pomisleki Sodišča glede točnosti revizij­ skih potrdil za 6. OP, ki v tem primeru ne nudijo v celoti dodatnega zagotovila, kot je bilo pričakovano na začetku. Vendar Komisija še vedno meni, da je ta instrument pomembno prispeval k preprečevanju napak, zaradi česar so se stopnje napak v 6.
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 185 T H E C O U R T ’ S O B S E R VA T I O N S Ex-post controls 8.22. TheDirectorates-Generalinchargeoftheimplemen­ tation of the policy areas 01 — Economic and Financial Affairs and 02 — Enterprise have established separate ex-post control functions primarily due to the high number of payments and the complexity of the programmes managed. 
OP. SL 9.11.2010 UradnilistEvropskeunije 185 U G O T O V I T V E S O D I Š Č A Naknadne kontrole 8.22 Generalnidirektorati,kisoodgovornizaizvajanjena področjih politik 01 – gospodarske in finančne zadeve in 02 – podjetništvo, so zaradi velikega števila plačil in zapletenosti upravljanih programov uvedli ločene funkcije naknadne kontrole.
8.23. Regardingpolicyarea01—EconomicandFinancial Affairs, the Court found that the work programme for ex-post controls covering 2009 was only formalised in December 2009. 
8.23 Za področje politike 01 – gospodarske in finančne zadeve je Sodišče ugotovilo, da je bil delovni program naknadnih kontrol za leto 2009 formaliziran šele decembra 2009.
In 2009 three ex-post reports were published, two of them relating to controls launched in 2006 but only finalised in 2009. 8.24. 
Leta 2009 so bila objavljena tri poročila o naknadnih kontrolah, od katerih se dve nanašata na kontrole, ki so se začele leta 2006, vendar so bile končane šele leta 2009.
Regardingpolicyarea02—Enterprise,theinternal control system for its research expenditure mainly relies on its ex-post control system (i.e. financial audits at beneficiaries after reimbursement). 
8.24 Na področju politike 02 – podjetništvo je temelj sistema notranje kontrole za raziskovalne odhodke s tega področja zlasti sistem naknadnih kontrol (tj. revizije računo­ vodskih izkazov pri upravičencih po povračilu).
These audits are performed either directly by the Commission’s auditors or by external audit firms under the supervision of the Commission. 
Te revizije so opravili neposredno revizorji Komisije ali pa zunanja revizijska podjetja pod nadzorom Komisije.
Concerning FP6 and FP7, a specific audit strategy has been defined aiming to: (a) assess the regularity of financial transactions and provide input to the annual declaration of assurance (see paragraphs 8.28 and 8.29); and (b) provide the basis for corrective and recovery mechanisms. 
OP je bila določena posebna revizijska strategija, katere cilj je: (a) oceniti pravilnost finančnih transakcij ter prispevati k letni izjavi o zanesljivosti (glej odstavke 8.28 in 8.29) ter (b) zagotoviti osnovo za mehanizme za popravke in izterjave.
8.25. The ex-post control system put in place by the Direc­ torate General Enterprise and Industry was assessed as effective even though some further improvements are desirable concerning the ex-post controls outsourced to external audit firms. 
8.25 Sistem naknadnih kontrol, ki ga je vzpostavil Gene­ ralni direktorat za podjetništvo in industrijo, je bil ocenjen kot uspešen, čeprav so zaželene nadaljnje izboljšave naknadnih kontrol, ki jih pogodbeno izvajajo zunanja revizijska podjetja.
The part of the policy area 02 — Enterprise delegated to the REA and EACI was not covered by the Executive Agencies’ work programmes and no ex-post controls had been carried out. 
Del področja politike 02 – podjetništvo, ki je bil prenesen na izvajalski agenciji REA in EACI, ni bil zajet v delovne programe izvajalskih agencij in zanj niso bile izvedene nobene naknadne kontrole.
The delay in formalising the work programme for 2009 is acknowledged. 
Potrjeno je, da je pri formaliziranju delovnega programa za leto 2009 prišlo do zamude.
However, this programme was largely defined and agreed by the Internal Control Management Group (ICMG) in February 2009 and its implementation started from then. 
Toda skupina za upravljanje notranje kontrole je program v veliki meri določila in uskladila februarja 2009 in potem se je začel izvajati.
The programme for the following year was agreed by the ICMG in January 2010 and formalised in March 2010. 8.25. 
Januarja 2010 je skupina za upravljanje notranje kontrole uskladila program za naslednje leto, formaliziran pa je bil marca 2010.
The assessment of the Court relates exclusively to 2009. 
8.25 Ocena Sodišča se nanaša izključno na leto 2009.
For EACI, the volume and timing of the first interim payments based on cost claims in 2009 relating to policy area 02 — Enterprise did not justify the launch of ex post audits already in 2009. The REA is implementing the common FP7 multi-annual audit strategy. 
Glede Izvajalske agencije za konkurenčnost in inovativnost obseg in čas prvih vmesnih plačil, ki temeljijo na zahtevkih za povračilo stro­ škov v letu 2009 v zvezi s področjem politike 02 – podjetništvo, ne upravičujeta, da bi se naknadne revizije izvajale že v letu 2009.
In accordance with this strategy, and as further detailed in its Annual Activity Report, the volume of payments made in 2009 and falling within the scope of this strategy was too small to justify a first selection and subsequent launch of ex post audits in 2009. 
V skladu s to strategijo ter kot je podrobneje pojasnjeno v letnem poročilu o dejavnostih te agencije je bil obseg plačil, izvršenih leta 2009, ki spadajo v okvir te strategije, premajhen, da bi upravičil prvi izbor in posledični začetek naknadnih revizij v letu 2009.
These 2009 payments will nevertheless be considered in the popu­ lation of payments from which ex post audits will be selected in 2010. 
Ta plačila iz leta 2009 se bodo kljub temu upoštevala v deležu plačil, izmed katerih bodo izbrana tista za naknadne revizije v letu 2010.
186 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S 8.26. Concerning the agreement for the funding of GMES (see paragraph 8.8) which was signed in February 2008, the monitoring strategy and control framework was only finalised in February 2010. 
186 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A 8.26 Okvir strategije za spremljanje in kontroliranja v zvezi s sporazumom o financiranju GMES (glej odstavek 8.8), podpi­ sanim februarja 2008, je bil končan šele februarja 2010.
Article 6 of the agreement states that the Commission may conduct documentary and on-the-spot checks on the use made of Community funding and may carry out a full audit. 
Člen 6 sporazuma določa, da lahko Komisija izvaja dokumen­ tacijske preglede in preglede na kraju samem za porabo fina­ nciranja Skupnosti ter opravi celovito revizijo.
As at the end of 2009, the Commission had not performed any such checks or audits and did not request any supporting documents justifying ESA’s annual financial report. 8.27. 
Do konca leta 2009 Komisija ni opravila nobenih takšnih pregledov ali revizij, niti ni zahtevala nobenih dokazil, ki bi upravičevala letno finančno poročilo ESA.
The Court also noted that while the FP7 ex-post audit strategy for 2009 to 2016 was finalised in September 2009, no specific FP7 audit manual was available at the end of 2009. 
8.27 Sodišče je tudi ugotovilo, da je bila septembra 2009 sicer končana strategija naknadnih revizij za 7.
Reliability of Commission management represen­ tations 8.28. TheCourtassessedtheannualactivityreportsand accompanying declarations for the five Directorates General in charge of the policy areas covered in the chapter Economic and Financial Affairs as well as the relevant parts of the annual activity reports of the two Executive Agencies (16) partly responsible for the implementation of the policy area 02 — Enterprise. 
Zanesljivost poslovodskih predstavitev Komisije 8.28 Sodišče je ocenilo letna poročila o dejavnostih in priložene izjave petih generalnih direktoratov, ki so odgovorni za področja politike v okviru poglavja gospodarske in finančne zadeve, ter relevantne dele letnih poročil o dejavnostih dveh izvajalskih agencij(16),ki sta odgovorni za del izvajanja na področju politike 02 – podjetništvo.
Conclusions and recommendations 8.30. Based on its audit work, the Court concludes that the payments for the year ended 31 December 2009 for Economic and Financial Affairs were free from material error. 
Zaključki in priporočila 8.30 Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da v plačilih na področju gospodarskih in finan­ čnih zadev za leto, ki se je končalo 31. decembra 2009, ni bilo pomembnih napak.
However, the Court draws attention to the type and extent of the errors found in research framework expenditure, despite these errors not being material to the regularity of the policy group as a whole. _____________ (16) The Research Executive Agency and the Executive Agency for T H E C O M M I S S I O N ’ S R E P L I E S 8.26. Under the terms of the Delegation Agreement signed between the Commission and ESA, the annual transfer of funds by the Commission is independent of the amount reported in the annual financial report submitted by ESA. 
Vendar opozarja na vrsto in obseg napak, odkritih v odhodkih za okvirne programe za raziskave, čeprav niso pomembne za pravilnost pri skupini politik kot celoti. _____________ (16) Izvajalska agencija za raziskave in Izvajalska agencija za konkuren­ O D G O VO R I KO M I S I J E 8.26 Pod pogoji sporazuma o prenosu pooblastil, ki sta ga podpi­ sali Komisija in agencija ESA, letni prenos sredstev s strani Komisije ni odvisen od zneska iz letnega finančnega poročila, ki ga predloži agencija ESA.
The Commission had already envisaged on-the-spot controls in 2009, and these took place in 2010. 
Komisija je v letu 2009 že načrtovala preglede na kraju samem, ki so bili opravljeni leta 2010.
The preparation of the monitoring and control framework for the funding of GMES already started in 2008, but had to be adapted and supplemented in the light of experience with the implementation of the project. 
Okvir za spremljanje in kontrolo za financiranje GMES se je začel pripravljati že leta 2008, a ga je bilo treba na podlagi izkušenj pri izvajanju projekta spremeniti in dopolniti.
The Commission has recently enforced and formalised its monitoring and control activities. 8.27. 
Komisija je nedavno začela izvrševati in formalizirati svoje dejavnosti spremljanja in kontrole.
The audit services of the Research family DGs have the necessary tools to implement the first FP7 audits. 
8.27 Revizijske službe družine generalnih direktoratov, ki se ukvarjajo z raziskavami, imajo potrebna sredstva za izvajanje prvih revizij v okviru 7.
Standard templates have been adapted to FP7 conditions, and a similar update is scheduled as regards the FP7 Audit Manual. 
Standardne predloge so bile prilagojene na pogoje 7. OP, podobna posodobitev je načrtovana tudi v zvezi z revizijskim priročnikom za 7.
It should be borne in mind, however, that the auditor’s main terms of reference are the prevailing rules of the grant agreements under audit, i.e. the FP7 Rules for Participation, the grant agreement provisions, and any relevant guidance. 
OP. Vseeno pa je treba upoštevati, da so glavna pooblastila revizorja določena v veljavnih pravilih spora­ zuma o donacijah, ki se revidirajo, tj. pravila za udeležbo v 7.
Competitiveness and Innovation. EN 8.29. The Commission welcomes the positive assessment of the Court for all the Annual Activity Reports covered by this chapter. 
SL 8.29 Komisija z odobravanjem sprejema pozitivno oceno Sodišča za vsa letna poročila o dejavnostih, zajeta v tem poglavju.
While DG COMP did not formalise the impact assessment, the risks associated with the recovery in question have been thoroughly assessed at management level throughout the proceedings. 
Čeprav GD COMP ni formaliziral ocene učinkov, so bila tveganja, povezana z zadevnimi izterjavami, temeljito ocenjena na vodstveni ravni v celotnem postopku.
Furthermore, management has followed the case closely by liaising with DG BUDG and the Commission’s Legal Service to decide how to recover the funds successfully. 
Poleg tega je vodstvo pazljivo spremljalo ta primer s povezovanjem z GD BUDG in pravno službo Komisije, da bi se odločilo, kako uspešno izterjati sredstva.
While two were assessed as effective (01 — Economic and Financial Affairs and 03 — Competition, 12 — Internal Market and 20 — Trade), one related to the policy area 02 — Enterprise was assessed as only partially effective in ensuring the regularity of payments. 
Čeprav sta bila dva ocenjena kot uspešna (01 – gospodarske in finančne zadeve ter 03 – konkurenca, 12 – notranji trg ter 20 – trgo­ vina), je bil sistem, ki je povezan s področjem politike 02 – podjetništvo, ocenjen kot le delno uspešen pri zagotavljanju pravilnosti plačil.
TheCommissionhastakenstepstosimplifythe application the eligibility rules and to raise the awareness of beneficiaries. The Court recommends that the Commission should nevertheless: (a) encourage beneficiaries to submit their cost calculation methodology for ex-ante certification; and T H E C O M M I S S I O N ’ S R E P L I E S 8.31. 
Sodišče priporoča, naj Komisija vseeno: (a) spodbuja upravičence, da svoje metodologije za izračuna­ vanje stroškov predložijo v predhodno potrditev, in O D G O VO R I KO M I S I J E 8.31 Glej 8.17 Komisija meni, da so predhodni pregledi v okviru področja politike 02 – podjetništvo sorazmerni in učinkoviti.
8.32. (a) The Commission recently took action to make the ex ante certification of beneficiaries costing methodologies more attractive. 
8.32 (a) Komisija je z nedavnimi ukrepi povečala privlačnost predhodnega potrjevanja metodologij obračunavanja stroškov, ki jih uporabljajo upravičenci.
The Commission expressed its views in this respect in its Communication on simplification of 24 April 2010, as well as in its proposal for triennial revision of the Financial Regu­ lation and its implementing rules adopted on 28 May 2010. 
Komisija je svoje poglede v zvezi s tem izrazila v Sporočilu o poenostavitvi z dne 24. aprila 2010 ter v predlogu za triletno spremembo finančne uredbe in njenih izvedbenih pravil, sprejetem 28. maja 2010.
Genuine simplification could be achieved by allowing method­ ologies that are applied as usual accounting practice, as long as they are based on actual personnel costs registered in the accounts. (b) The Commission pursues a policy of actively feeding back findings from ex post audits to the beneficiaries and the certifying auditors in order to ensure - where necessary - improvements at the level of the auditors issuing audit certificates. 
Dejanska poenostavitev bi se lahko dosegla z odobritvijo metodologij, ki se uporabljajo kot običajna računovodska praksa, dokler temeljijo na dejanskih stro­ ških za osebje, zabeleženih v računovodskih izkazih. (b) Komisija izvaja politiko, v skladu s katero upravičence in revi­ zorje, ki izvajajo potrjevanje, dejavno povratno obvešča o ugoto­ vitvah naknadnih revizij, da po potrebi zagotovi izboljšave na ravni revizorjev, ki izdajajo potrdila o revizijah.
The inherent complexity of the eligibility criteria impacts on the work performed by many external auditors mandated by bene­ ficiaries to issue audit certificates. 
Kompleksnost pravil za upravičenost vpliva na delo številnih zunanjih revizorjev, ki so jih upravičenci pooblastili za izdajanje potrdil o revizijah.
The Commission will check what further action can be taken in order to reduce errors, taking cost-benefit considerations into account. 
8.33 Komisija bo preverila, kateri dodaten ukrep je mogoče spre­ jeti za zmanjšanje napak, pri čemer bo upoštevala stroške in koristi.
With regard to joint management with ESA, the Commission has enforced its monitoring and control activities as of 2010. (b) raise the certifying auditors’ awareness of the eligibility of expenditure with the aim to improve the reliability of the audit certificates they issue. 8.33. 
Komisija v zvezi s skupnim vodenjem z agencijo ESA od leta 2010 izvršuje svoje dejavnosti spremljanja in kontrole. (b) poveča ozaveščenost revizorjev, ki izvajajo potrjevanje, o upravičenosti odhodkov, da se bo izboljšala zanesljivost revizijskih potrdil, ki jih izdajajo.