natgillin/translations-raw huggingface dataset:
Objectives Tasks 1 — Management Board Budget RAXEN (Article 337 of the Treaty on the Functioning of the European Union) 61 (49) foreseen in the establishment plan, Number of meetings 1 (2) Research Reports: Number of reports: 19 (6) Number of meetings: 20 (21) Annual Reports: 2 (2) To provide the relevant institutions, bodies, offices and agencies of the Union and its Member States when implementing Union law with assistance and expertise relating to funda­ mental rights in order to support them when they take measures or formulate courses of action within their respective spheres of competence to fully respect fundamental rights. — To collect, record, analyse and disseminate relevant, objective, reliable and comparable information and data. 
Cilji: Naloge: 1 — Upravni odbor Proračun 17,0 milijona EUR (15,0 RAXEN (člen 337 Pogodbe o delovanju Evropske unije) — izvaja znanstvene raziskave in ankete, predhodne študije in študije izvedljivosti, sodeluje pri njih ali jih spodbuja; 31. decembra 2009 Število prispevkov pravnih strokov­ njakov 27 (201) Ustreznim institucijam, organom, uradom in agencijam Unije ter njenim državam članicam v zvezi z izvajanjem prava Unije zagotoviti pomoč in stro­ kovno znanje s področja temeljnih pravic v podporo polnemu spoštovanju temeljnih pravic pri spreje­ manju ukrepov ali obliko­ vanju poteka dejavnosti v okviru njihovih pristoj­ nosti. — zbira, beleži, analizira in razširja pome­ mbne, objektivne, zanesljive in primerljive informacije in podatke; Sestavljajo ga: Število prispevkov prek 27 nacio­ nalnih kontaktnih točk 189 (219): — razvija metode in standarde za izboljšanje primerljivosti, objektivnosti in zanesljivosti podatkov na evropski ravni; Unije 100 % (100 %) Število zaposlenih — za institucije Unije in države članice v zvezi z izvajanjem prava Unije oblikuje in objavlja zaključke in mnenja o določenih tematskih področjih; Sprejme proračun, delovni program in letna poročila.
To give an opinion on the final accounts. (contract agents, detached national experts) Composition — vice-Chairperson of Management Board, the Fundamental Rights Conference: 1 (1) — one representative of the Commission, Diversity Day Event: 3 (1) Cooperation with Member States — two other members of the Management Board, and other Institutions: — the person appointed by the Council of Europe to the Management Board may participate in the meetings of the Executive Board. 
Podaja mnenja o končnih računo­ vodskih izkazih. od tega zasedenih: 48 (35) Število sej 1 (2) Raziskovalna poročila: Število poročil: 19 (6) Število sej: 20 (21) Letna poročila: 2 (2) — objavlja letno poročilo o vprašanjih temeljnih pravic, povezanih s področji dejavnosti Agencije; + 16 (12) drugih uslužbe­ ncev (pogodbeni uslužbenci, napoteni nacionalni strokov­ njaki) — objavlja tematska poročila, ki temeljijo na lastnih analizah; raziskavah in anketah.
EN C 338/14 Official Journal of the European Union 14.12.2010 Areas of Union competence deriving from the Treaty Competences of the Agency (Council Regulation (EC) No 168/2007 of 15 February 2007) Governance Resources made available to the Agency in 2009 (Data for 2008) Products and services 2009 (Data for 2008) Source: Information supplied by the Agency. 
SL C 338/14 Uradni list Evropske unije 14.12.2010 Področja pristojnosti Unije, ki izhajajo iz Pogodbe Pristojnosti Agencije (Uredba Sveta (ES) št. 168/2007 z dne 15. februarja 2007) Viri, ki so bili Agenciji na voljo v Proizvodi in storitve, zagotovljeni v letu Vir: Podatki, ki jih je posredovala Agencija.
3 — Scientific Committee Committee of the Regions: 2 (2) European Economic and Social Composition Committee: 1 (0) Fundamental Rights Platform: 2 (1) Council of Europe: 16 (25) OSCE: 6 (7) United Nations: 3 (6) External Stakeholders 22 Specialised Bodies: 9 — Eleven independent persons, highly qualified in the field of funda­ mental rights, — appointed by the Management Board, shall appoint the members following a transparent call for appli­ cations and selection procedure. 
Sestavljajo ga: 1 (0) Platforma za temeljne pravice: 2 (1) Svet Evrope: 16 (25) OVSE: 6 (7) Združeni narodi: 3 (6) Zunanje zainteresirane strani: 22 Specializirani organi: 9 Druge seje in okrogle mize: 11 (18) Vodenje letu 2009 (podatki za leto 2008) 2009 (podatki za leto 2008) 3 — Znanstveni odbor Odbor regij: 2 (2) Evropski ekonomsko-socialni odbor: — enajst neodvisnih oseb, ki so visoko usposobljeni strokovnjaki s področja temeljnih pravic, — upravni odbor imenuje člane na podlagi pregled­ nega javnega razpisa in izbirnega postopka.
4 — Director Other Meetings and Round Tables: 11 (18) Appointed by the Management Board on a proposal from the Commission and after opinions of the European Parliament and the Council of the European Union (who will state their pref­ erences). 
4 — Direktor Imenuje upravni odbor na predlog Komisije in po pridobitvi mnenj Evropskega parlamenta in Sveta Evropske unije (ki izrazita svoje preference).
5 — External audit Court of Auditors. 
5 — Zunanja revizija Evropsko računsko sodišče.
6 — Internal control Internal audit service of the European Commission. 
6 — Notranja kontrola Službe Evropske komisije za notranjo revizijo.
7 — Discharge authority Parliament, on a recommen­ dation from the Council. 
7 — Organ za razrešnico Parlament na priporočilo Sveta.
EN 14.12.2010 OfficialJournaloftheEuropeanUnion C338/15 THE AGENCY’S REPLIES 13. 
SL 14.12.2010 UradnilistEvropskeunije C338/15 ODGOVORI AGENCIJE 13.
The Agency will take measures to reduce the rate of the carry forward of its appropriations as much as is possible. 
Agencija bo sprejela ukrepe za čim večje znižanje stopnje prenosov odobrenih proračunskih sredstev.
It has to be noted that the situation described by the Court was due to external factors such as delays in the recruitments due to the nomination of a new director or in the finalisation of an important framework contract launched by the Commission. 
Omeniti je treba, da je stanje, ki ga opisuje Sodišče, posledica zunanjih dejavnikov, kot so zamude pri zaposlovanju zaradi imenovanja novega direktorja in dokončanju pomembne okvirne pogodbe, ki jo je objavila Komisija.
However, by the end of 2009 five job-offers, which were legally binding, were accepted by the candidates who took up duty in March 2010. 
Kljub vsemu so kandidati do konca leta 2009 sprejeli pet ponudb za prosto delovno mesto, ki so bile pravno zavezujoče, in marca 2010 začeli delati.
However, the Agency will take measures to ensure as far as is possible that the scenarios used to evaluate the tender are realistic. 
Agencija bo kljub temu sprejela ukrepe, s katerimi bo zagotovila, da bodo scenariji za ocenjevanje ponudb čim bolj stvarni.
In particular, attention will be given to the clarity and the documentation of the evaluation methods applied by the Evaluation Committee. 
Pozornost bo namenjena zlasti jasnosti in dokumentiranju metod ocenjevanja, ki jih uporablja ocenjevalna komisija.
The Agency notes that so far the contracts mentioned by the Court have been implemented without problem. 
Agencija ugotavlja, da so se pogodbe, ki jih omenja Sodišče, doslej izvajale brez težav.
The awarding of these specific contracts was due to the need to prepare four events urgently, and, in particular, one organised in cooperation with the Swedish Presidency, involving a high reputational risk. 
Te posebne pogodbe so bile dodeljene zaradi potrebe po nujni pripravi štirih dogodkov, zlasti enega, ki je bil organiziran v sodelovanju s švedskim predsedstvom in je bil zato povezan z visokim tveganjem izgube ugleda.
The Agency has already started to take measures to avoid similar situations by improving the programming and the monitoring of its contracts. 
Agencija je že začela sprejemati ukrepe, da bi se z izboljšanjem načrtovanja in spremljanja pogodb izognila podobnim primerom.
TheEuropeanUnionFundamentalRightsAgency(hereinafter"the Agency"), which is located in Vienna, was established by Council Regulation (EC) No 168/20071. 
Agencija Evropske unije za temeljne pravice (v nadaljnjem besedilu: Agencija) s sedežem na Dunaju je bila ustanovljena z Uredbo Sveta (ES) št. 168/20071.
The objective of the Agency is to provide the relevant authorities of the Union and its Member States with assistance and expertise when implementing Union law relating to fundamental rights2. INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE 2. 
Cilj Agencije je, da ustreznim organom Unije in njenim državam članicam zagotavlja pomoč in strokovno znanje pri izvajanju prava Unije na področju temeljnih pravic.2 INFORMACIJE V PODPORO IZJAVI O ZANESLJIVOSTI 2.
TheauditapproachtakenbytheCourtcomprisesanalyticalaudit procedures, direct testing of transactions and an assessment of key controls of the Agency’s supervisory and control systems. 
Revizijski pristop Sodišča vključuje analitične revizijske postopke, neposredno preizkušanje transakcij in oceno ključnih kontrol nadzornega in kontrolnega sistema Agencije.
1 2 3 4 5 OJ L 53, 22.2.2007, p. 
1 2 3 4 5 prilogo. ADB001405SL04-12PP-CH088-11APCFIN-RAS-2011_FRA-TR.DOC 19.9.2012 UL L 53, 22.2.2007, str.
The budget implementation reports comprise the budget outturn account and its annex. ADB001405EN04-12PP-CH088-11APCFIN-RAS-2011_FRA-ORAN 19.09.2012 
Poročila o izvrševanju proračuna vsebujejo izkaz realizacije proračuna in njegovo
9 3 The Management’s responsibility 4. 
9 3 Odgovornost poslovodstva 4.
Asauthorisingofficer,theDirectorimplementstherevenueandexpenditure of the budget in accordance with the financial rules of the Agency, under his own responsibility and within the limits of the authorised appropriations6. The Director is responsible for putting in place7 the organisational structure and the internal management and control systems and procedures relevant for drawing up final accounts8 that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. 
Direktor je kot odredbodajalec odgovoren za izvrševanje prihodkov in odhodkov proračuna v skladu s finančnimi pravili Agencije in v mejah odobrenih proračunskih sredstev.6 Odgovoren je za vzpostavitev7 organizacijske strukture, notranjih upravljavskih in kontrolnih sistemov ter postopkov za pripravo končnih računovodskih izkazov8 brez pomembno napačne navedbe zaradi goljufije ali napake ter za zagotovitev zakonitosti in pravilnosti transakcij, povezanih s temi izkazi.
TheCourt’sresponsibilityistoprovide,onthebasisofitsaudit,the European Parliament and the Council9 with a statement of assurance as to the reliability of the annual accounts of the Agency and the legality and regularity of the transactions underlying them. 
Sodišče je odgovorno, da na podlagi svoje revizije Evropskemu parlamentu in Svetu9 predloži izjavo o zanesljivosti letnih računovodskih izkazov Agencije ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
TheCourtconducteditsauditinaccordancewiththeIFACInternational Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions. 
Sodišče je revizijo izvedlo v skladu z mednarodnimi standardi revidiranja in etičnim kodeksom MZRS ter mednarodnimi standardi za vrhovne revizijske institucije INTOSAI.
6 7 8 Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 (OJ L 357, 31.12.2002, p. 
2343/2002 (UL L 357, 31.12.2002, str.
IntheCourt’sopinion,theAgency’sAnnualAccounts10presentfairly,inall material respects, its financial position as of 31 December 2011 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Commission’s accounting officer11. 
Po mnenju Sodišča letni računovodski izkazi10 Agencije v vseh pomembnih vidikih pošteno predstavljajo njeno finančno stanje na dan 31. decembra 2011 ter rezultate njenega poslovanja in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami njene finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja Komisije11.
10 11 The Final Annual Accounts were drawn up on 20 February 2012 and received by the Court on 25 June 2012. 
10 11 Končni letni računovodski izkazi so bili pripravljeni 20. februarja 2012, Sodišče pa jih je prejelo 25. junija 2012.
These can be found on the following website http://eca.europa.eu or http://www.fra.europa.eu/. 
Na voljo so na spletni strani http://eca.europa.eu ali http://www.fra.europa.eu/.
5 Opinion on the legality and the regularity of the transactions underlying the accounts 10.In the Court’s opinion, the transactions underlying the annual accounts of the Agency for the financial year ended 31 December 2011 are legal and regular in all material respects. 
5 Mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij 10. Po mnenju Sodišča so transakcije, povezane z letnimi računovodskimi izkazi Agencije za proračunsko leto, ki se je končalo 31. decembra 2011, v vseh pomembnih vidikih zakonite in pravilne.
This report was adopted by Chamber IV, headed by Mr. Louis GALEA, Member of the Court of Auditors, in Luxembourg at its meeting of 5 September 2012. 
To poročilo je sprejel senat IV, ki ga vodi g. Louis GALEA, član Evropskega računskega sodišča, v Luxembourgu na zasedanju 5. septembra 2012.
For the Court of Auditors Vitor Manuel da SILVA CALDEIRA President ADB001405EN04-12PP-CH088-11APCFIN-RAS-2011_FRA-ORAN 19.09.2012 
Za Računsko sodišče Vítor Manuel da SILVA CALDEIRA Predsednik ADB001405SL04-12PP-CH088-11APCFIN-RAS-2011_FRA-TR.DOC 19.9.2012
6 Annex European Union Agency for Fundamental Rights (Vienna) Competences and activities Areas of Union Collection of information competence deriving from the Treaty − The Commission may, within the limits and under conditions laid down by the Council acting by a simple majority in accordance with the provisions of the Treaties, collect any information and carry out any checks required for the performance of the tasks entrusted to it. 
6 Priloga Agencija Evropske unije za temeljne pravice (Dunaj) Pristojnosti in dejavnosti Področja Zbiranje informacij pristojnosti Unije, ki izhajajo iz Pogodbe − Komisija lahko v mejah in pod pogoji, ki jih Svet z navadno večino določi v skladu z določbami Pogodb, zbira informacije in izvaja preverjanje, potrebno za opravljanje nalog, ki so ji bile zaupane (člen 337).
(Article 337) Competences of Objectives the Agency (Council Regulation (EC) No 168/2007) Tasks − To collect, record, analyse and disseminate relevant, objective, reliable and comparable information and data; − To develop methods and standards to improve the comparability, objectivity and reliability of data at European level; − To carry out, cooperate with or encourage scientific research and surveys, preparatory studies and feasibility studies; − To formulate and publish conclusions and opinions on specific thematic topics, for the Union institutions and the Member States when implementing Union law; − To publish an annual report on fundamental-rights issues covered by the areas of the Agency's activity; − To publish thematic reports based on its analysis, research and surveys; − To publish an annual report on its activities; − To develop a communication strategy and promote dialogue with civil society. 
Pristojnosti Cilji Agencije (Uredba Sveta (ES) št. 168/2007) Naloge − Zbira, beleži, analizira in razširja pomembne, objektivne, zanesljive in primerljive informacije in podatke; − razvija metode in standarde za izboljšanje primerljivosti, objektivnosti in zanesljivosti podatkov na evropski ravni; − izvaja znanstvene raziskave in ankete, predhodne študije in študije izvedljivosti, sodeluje pri njih ali jih spodbuja; − oblikuje in objavlja zaključke in mnenja o določenih tematskih področjih za institucije Unije in države članice v zvezi z izvajanjem prava Unije; − objavlja letno poročilo o vprašanjih temeljnih pravic, povezanih s področji dejavnosti Agencije; − objavlja tematska poročila, ki temeljijo na lastnih analizah, raziskavah in anketah; − objavlja letno poročilo o svojih dejavnostih; − razvija komunikacijsko strategijo in spodbuja dialog s civilno družbo.
Governance Management Board Composition One independent person appointed by each Member State, one independent person appointed by the Council of Europe and two representatives of the Commission. 
Vodenje Upravni odbor Sestava Po ena neodvisna oseba, ki jo imenuje vsaka država članica, ena neodvisna oseba, ki jo imenuje Svet Evrope, in dva predstavnika Komisije.
Duties To adopt the budget, work programme and annual reports. 
Naloge Sprejme proračun, delovni program in letna poročila.
To adopt the final budget and the establishment plan. 
Sprejme končni proračun in načrt delovnih mest.
To give an opinion on the final accounts. 
Daje mnenja o končnih računovodskih izkazih.
Executive Board Composition − Chairperson of the Management Board; − Vice-Chairperson of the Management Board; − One representative of the Commission; − Two other elected members from the Management Board; − the person appointed by the Council of Europe in the Management Board may participate in the meetings of the Executive Board. 
Izvršilni odbor Sestava − Predsednik upravnega odbora, − podpredsednik upravnega odbora, − predstavnik Komisije, − dva druga člana upravnega odbora, ki ju ta izvoli. − Sej izvršilnega odbora se lahko udeležuje oseba, ki jo v upravni odbor imenuje Svet Evrope.
Scientific Committee Composition − Eleven independent persons, highly qualified in the field of fundamental rights; − Appointed by the Management Board shall appoint the members following a transparent call for applications and selection procedure. 
Znanstveni odbor Sestava − 11 neodvisnih oseb, ki so visoko usposobljeni strokovnjaki s področja temeljnih pravic. − Člane imenuje upravni odbor na podlagi preglednega javnega razpisa in izbirnega postopka.
Director − Is appointed by the Management Board on a proposal from the Commission and after opinions of the European Parliament and the Council of the European Union (who will state their preference). − To provide the relevant institutions, bodies, offices and agencies of the Union and its Member States when implementing Union law with assistance and expertise relating to fundamental rights in order to support them when they take measures or formulate courses of action within their respective spheres of competence to fully respect fundamental rights. 
Direktor − Imenuje ga upravni odbor na predlog Komisije in po pridobitvi mnenj Evropskega parlamenta in Sveta Evropske unije (ki določita prednostni vrstni red). Zunanja revizija Evropsko računsko sodišče. − Ustreznim institucijam, organom, uradom in agencijam Unije ter njenim državam članicam v zvezi z izvajanjem prava Unije na področju temeljnih pravic zagotoviti pomoč in strokovno znanje v podporo polnemu spoštovanju temeljnih pravic pri sprejemanju ukrepov ali oblikovanju poteka dejavnosti v okviru njihovih pristojnosti.
ADB001405EN04-12PP-CH088-11APCFIN-RAS-2011_FRA-ORAN 19.09.2012 
ADB001405SL04-12PP-CH088-11APCFIN-RAS-2011_FRA-TR.DOC 19.9.2012
Discharge authority Parliament on a recommendation from the Council. 
Organ za razrešnico Parlament na priporočilo Sveta.
13 FRANET replaces RAXEN and FRALEX networks. 
13 Omrežje FRANET je nadomestilo omrežji RAXEN in FRALEX.
Fundamental Rights Platform: 3 (2) Council of Europe: 10 (16) European Investment Bank: 1 (0) OSCE: 3 (3) United Nations: 2 (6) External Stakeholders: 48 (30) Specialised Bodies (NHRIs and Equality Bodies): 4 (7) Other Meetings and Round Tables: 20 (20) Source: Information supplied by the Agency. 
Zunanje zainteresirane strani: 48 (30) Specializirani organi (nacionalne institucije za človekove pravice in organi za enakost): 4 (7) Drugi sestanki in okrogle mize: 20 (20) Vir: Podatki, ki jih je posredovala Agencija.
8 ADB001405EN04-12PP-CH088-11APCFIN-RAS-2011_FRA-ORAN 19.09.2012 
8 ADB001405SL04-12PP-CH088-11APCFIN-RAS-2011_FRA-TR.DOC 19.9.2012
FRA - European Union Agency for Fundamental Rights FRA - Agence des droits fondamentaux de l'Union européenne THE AGENCY’S REPLY 1. 
FRA - European Union Agency for Fundamental Rights FRA - Agence des droits fondamentaux de l'Union européenne ODGOVORI AGENCIJE 1.
The Agency has taken note of the Court’s report. 
Agencija jemlje na znanje poročilo Sodišča.
EACEA reply - EN 
FRA reply - SL
TheEuropeanUnionFundamentalRightsAgency(hereinafter“theAgency”, aka “FRA”), which is located in Vienna, was established by Council Regulation (EC) No 168/20071. 
AgencijaEvropskeunijezatemeljnepravice(vnadaljnjembesedilu:Agencija ali FRA) s sedežem na Dunaju je bila ustanovljena z Uredbo Sveta (ES) št. 168/20071.
The objective of the Agency is to provide the relevant authorities of the Union and its Member States with assistance and expertise when implementing Union law relating to fundamental rights2. INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE 2. 
Cilj Agencije je, da ustreznim organom Unije in njenim državam članicam zagotavlja pomoč in strokovno znanje pri izvajanju prava Unije na področju temeljnih pravic.2 INFORMACIJE V PODKREPITEV IZJAVE O ZANESLJIVOSTI 2.
Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited: 1 2 OJ L 53, 22.2.2007, p. 
Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije (PDEU) revidiralo: (a) zaključni račun Agencije, ki ga sestavljajo računovodski izkazi3 in poročila o izvrševanju proračuna4 za proračunsko leto, ki se je končalo 31. decembra 2013, ter 1 2 3 UL L 53, 22.2.2007, str.
ADB001964EN04-14PP-CH095-14APCFIN-RAS-2013_FRA-OR.DOC 16.9.2014 
ADB001964SL04-14PP-CH095-14APCFIN-RAS-2013_FRA-TR.DOC 16.9.2014
Themanagementisresponsibleforthepreparationandfairpresentationofthe annual accounts of the Agency and the legality and regularity of the underlying transactions5: (a) The management’s responsibilities in respect of the Agency's annual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the Commission’s accounting officer6; making accounting estimates that are reasonable in the circumstances. 
Poslovodstvojeodgovornozapripravoinpoštenopredstavitevzaključnega računa Agencije ter za zakonitost in pravilnost z izkazi povezanih transakcij:5 (a) naloge poslovodstva v zvezi z zaključnim računom Agencije vključujejo zasnovo, izvajanje in vzdrževanje sistema notranje kontrole, ki se uporablja za pripravo in pošteno predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake, izbiro in uporabo ustreznih računovodskih usmeritev na podlagi računovodskih pravil, ki jih je sprejel računovodja Komisije6, in pripravo okoliščinam primernih računovodskih ocen.
TheCourt’sresponsibilityis,onthebasisofitsaudit,toprovidetheEuropean Parliament and the Council7 with a statement of assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions. The Court conducts its audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions. 
Sodiščejeodgovorno,danapodlagisvojerevizijeEvropskemuparlamentuin Svetu predloži izjavo o zanesljivosti letnih računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.7 Sodišče izvede revizijo v skladu z mednarodnimi standardi revidiranja in etičnim kodeksom MZRS ter mednarodnimi standardi za vrhovne revizijske institucije INTOSAI.
Theauditinvolvesperformingprocedurestoobtainauditevidenceaboutthe amounts and disclosures in the accounts and the legality and regularity of the ADB001964EN04-14PP-CH095-14APCFIN-RAS-2013_FRA-OR.DOC 16.9.2014 
Revizijazajemaizvajanjepostopkovzapridobitevrevizijskihdokazovozneskih in razkritjih v računovodskih izkazih ter o zakonitosti in pravilnosti z njimi povezanih transakcij.