natgillin/translations-raw huggingface dataset:
Reliance on the work of external auditors 8.27. The majority of the representative audits (16) of the Commission are performed by external audit firms under its responsibility and control. _____________ (15) FP7 beneficiaries are required to provide a certificate if the EU contribution exceeds 375000 euro. 
Zanesljivost dela zunanjih revizorjev 8.27 Večino reprezentativnih revizij(16) Komisije opravijo zunanje revizijske družbe v okviru odgovornosti in pod nadzorom Komisije. _____________ (15) Upravičenci v okviru sedmega okvirnega programa morajo potr­ dilo predložiti, če prispevek EU presega 375 000 EUR.
It is estimated by the Commission that 80 % of them will remain under this threshold. 
Komisija ocenjuje, da jih 80 % ne bo preseglo tega praga.
(16) Audits selected on a random basis and designed to establish an T H E C O M M I S S I O N ’ S R E P L I E S error rate representative of the whole population. 
(16) Revizije so izbrane naključno in namenjene ugotavljanju stopnje O D G O V O R I K O M I S I J E napake, reprezentativne za celotno populacijo.
The Commission is aware that the CFS does not entirely avoid errors, but nevertheless they reduce error levels substantially. 
8.24 Komisija priznava, da se potrdila o računovodskih izkazih napakam ne izognejo povsem, vendar kljub temu bistveno zmanjšajo stopnje napak.
They are therefore an important contributor to the overall level of assurance of the Commission. 8.24. 
Zato pomembno prispevajo k celotni stopnji zagoto­ vila Komisije.
While the Court identified weaknesses in the area of audit documentation and the audit methodology (17) applied by external auditors, it assessed reporting as satisfactory overall. 
Čeprav je Sodišče odkrilo slabosti v revizijski doku­ mentaciji in revizijski metodologiji (17), ki so ju uporabljali zunanji revizorji, je poročanje na splošno ocenilo kot zadovo­ ljivo.
Consolidated data for DG RTD and DG INFSO show that the recovery is a lengthy process. 
Konsolidirani podatki za GD RTD in GD INFSO kažejo, da je izterjava dolgotrajen proces.
As at year-end 2011, 81 % and 33 % of the audits (18) closed in 2010 and in 2011 respectively were considered as imple­ mented. 
81 % revizij, zaključenih leta 2010, in 33 % revizij, zaključenih leta 2011, je konec leta 2011 štelo za izvedene (18).
In addition, extrapolation of identified systematic errors to non-audited projects of audited beneficiaries is an even longer process. 
8.30 Ekstrapolacija ugotovljenih sistematičnih napak na nerevidirane projekte revidiranih upravičencev je še daljši proces.
The implementation rate of systematic errors (19) for DG RTD for both FP6 and FP7 programmes was 44,8 % at the end of 2011. 
Konec leta 2011 je znašala stopnja implementacije sistematičnih napak (19) za GD RTD za šesti in sedmi okvirni program 44,8 %.
Competitiveness and Innovation Framework Programme (CIP) — ICT Policy Support Programme (ICT-PSP) Ex-ante desk checks 8.31. The Court’s audit compared the evidence of ex-ante checks in the ABAC Accounting system with that of DG INFSO’s local system. 
Okvirni program za konkurenčnost in inovacije (PKI) – podporni program za politiko IKT (PPP IKT) Predhodni dokumentacijski pregledi 8.31 Sodišče je med revizijo primerjalo dokaze iz pred­ hodnih dokumentacijskih pregledov v računovodskem sistemu ABAC z dokazi v lokalnem sistemu GD INFSO.
In 23 out of 30 cases the persons auth­ orising the transaction in ABAC were not the same as those authorising them in the local system. 
V 23 od 30 primerov oseba, ki je potrdila transakcijo v ABAC, ni bila ista kot oseba, ki je potrdila transakcijo v lokalnem sistemu.
For the ICT-PSP programme the ABAC system does not reliably identify the persons performing the actual checks. 
Pri programu PPP IKT osebe, ki opravljajo preglede, niso zanesljivo identificirane v sistemu ABAC.
As a consequence, this control procedure is considered to be only partially effective. 
Zato šteje, da je ta kontrolni postopek le delno uspešen.
The Commission considers that the weaknesses identified by the Court had a low financial impact. 
Komisija meni, da so imele slabosti, ki jih je odkrilo Sodišče, majhen finančni učinek.
As the extrapolation process requires the recalculation and resubmission of cost claims by the beneficiaries, corrections via extrapolation of audit results indeed take even more time than the implementation of audit results referred to in paragraph 8.29. _____________ (17) The weaknesses detected mainly concerned the wrong acceptance of ineligible costs, sampling not representative of the population and the validation of incorrect indirect costs. 
Kljub temu bo z okrepljenimi prizadevanji poskušala zagotoviti, da bodo zunanje revizijske družbe v povezavi z vsako revizijsko nalogo izpolnile posebne zahteve iz okvirne pogodbe. _____________ (17) Odkrite slabosti so se v glavnem nanašale na to, da so bili stroški sprejeti, čeprav so bili neupravičeni, da vzorčenje ni bilo reprezen­ tativno za populacijo in da so bili potrjeni nepravilni posredni stroški.
(18) Audits covering both FP6 and FP7. 
(18) Revizije so vključevale šesti in sedmi okvirni program.
(19) An error is considered as being ‘implemented’ when the beneficiary accepts the flat rate correction proposed by the Commission or submits revised cost claims for the projects affected by the extra­ polation. 
(19) Napaka šteje za „implementirano“, ko upravičenec sprejme pavšalni popravek, ki ga predlaga Komisija, ali predloži popravljen zahtevek za povračilo stroškov za projekte, na katere se nanaša ekstrapola­ cija.
The local system in place in DG INFSO records the visa of all the actors involved in the validation of the transactions. 
8.31 Lokalni sistem GD za informacijsko družbo in medije evidentira digitalna potrdila vseh akterjev, udeleženih pri potrjevanju transakcij.
This system is automatic and secure and offers therefore a 100% certainty as to who has done what, based on the electronic visas recorded in this system. 
Ta sistem deluje samodejno in varno ter na osnovi digi­ talnih potrdil, ki jih sistem evidentira, zagotavlja stoodstotno gotovost glede tega, kdo je storil kaj.
The names of the persons indicated in ABAC may be different as they correspond to people who have been actually involved in the transactions, but with a different role in the case of interim and final payments. 
V računovodskem sistemu ABAC so lahko navedena druga imena, saj ustrezajo osebam, ki so bile dejansko udeležene pri transakcijah, vendar so imele v primeru vmesnih in končnih plačil drugačno vlogo.
This results from a deliberate decision taken by DG INFSO to limit the access in ABAC to experienced people in order to limit the risk of errors. 
To je rezultat premišljene odločitve, ki jo je sprejel GD za informa­ cijsko družbo in medije in v skladu s katero do računovodskega sistema ABAC dostopajo samo izkušeni posamezniki, s čimer naj bi bila dosežena omejitev tveganja napak.
This principle is properly documented in the description of DG INFSO financial circuits. 
To načelo je ustrezno dokumentirano v opisu finančnih tokov GD za informacijsko družbo in medije.
As a result no specific audit procedures were in place during 2011 for ex-post audits of the ICT-PSP projects and no specific risk assessment was carried out for the ICT-PSP programme. T H E C O M M I S S I O N ’ S R E P L I E S In order to resolve the issue identified by the Court, DG INFSO intends to develop during 2013 a technical solution to address the issue of visas in ABAC in the framework of the next generation of programmes (Horizon 2020). 
SL 12.11.2012 UradnilistEvropskeunije C344/197 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 Da bi bila težava, ki jo je odkrilo Sodišče, odpravljena, namerava GD za informacijsko družbo in medije leta 2013 razviti tehnično rešitev, ki bo obravnavala vprašanje digitalnih potrdil v računovodskem sistemu ABAC v okviru naslednje generacije programov (Obzorje 2020).
This control is considered to be not effective. 8.33. The non-research programmes of DG INFSO are subject to regular audits. 
8.33 Programi GD za informacijsko družbo in medije, ki niso raziskovalni, so predmet rednih revizij.
In 2011 12 ex-post audits, out of which two relate to ICT-PSP, were closed concerning this funding area. 
V zvezi s tem področjem financiranja je bilo leta 2011 zaključenih 12 naknadnih revizij, od katerih se dve nanašata na podporni program za politiko IKT (PPP IKT).
The audits performed are selected on the basis of risk considerations and typically are requested by the services in charge of the operational project management. 
Revizije, ki se opravijo, so izbrane na podlagi s tveganji pove­ zanih pomislekov, ponavadi pa jih zahtevajo službe, pristojne za operativno upravljanje projektov.
In view of the increasing financial importance of this funding area DG INFSO services have designed an audit strategy which is being implemented in 2012. 
Glede na povečan finančni pomen tega področja financiranja so službe GD za informacijsko družbo in medije oblikovale revizijsko strategijo, ki se izvaja v letu 2012.
Further, in 2011 DG INFSO services concluded a framework contract for ex-post audit services in the field of this funding area. 
Poleg tega so službe GD za informacijsko družbo in medije leta 2011 sklenile okvirno pogodbo za storitve naknadne revizije za to področje financiranja.
A first batch of 22 audits, concerning non-research funds, has been launched in the first semester of 2012 on the basis of this framework contract. 
Prvi sveženj 22 revizij v zvezi s sredstvi, ki niso namenjena za raziskave, se je na podlagi te okvirne pogodbe začel opravljati v prvem semestru leta 2012.
The interim and final payments for non-research programmes repre­ sented less than 4 % of the total INFSO payments made in 2011. 
Vmesna in končna plačila za programe, ki niso raziskovalni, pred­ stavljajo manj kot 4 % vseh plačil, ki jih je GD za informacijsko družbo in medije izvršil leta 2011.
DG INFSO considers that the measures initiated in 2011 being implemented in 2012 are adequate given the financial importance of the funding activity in question. 8.34. 
Po mnenju GD za informacijsko družbo in medije so ukrepi, ki so se začeli izvajati leta 2011 in se izvajajo v letu 2012, primerni glede na finančni pomen zadevne dejavnosti financiranja.
The two audits carried out by the Commission in 2010 and 2011 for ICT-PSP, which is one of the non-research programme managed by DG INFSO, were selected on the basis of risk consider­ ations; for these audits, the error rate found is often very high and is not representative of the population as a whole. 
8.34 Reviziji, ki ju je opravila Komisija leta 2010 in 2011 za PPP IKT, enega od programov GD za informacijsko družbo in medije, ki ni raziskovalen, sta bili izbrani na podlagi s tveganji povezanih pomislekov. Pri teh revizijah je ugotovljena stopnja napake ponavadi zelo visoka in ni reprezentativna za celotno populacijo.
One of the purposes of the audit strategy being implemented in 2012 for non-research programmes is to define sampling approaches which allows determining a meaningful error rate whilst maximising the audit economy by concentrating on large and risk prone bene­ ficiaries. 
Eden od namenov revizijske strategije, ki se izvaja v letu 2012 za programe, ki niso raziskovalni, je opredeliti pristope vzorčenja, ki omogočajo določitev pomenljive stopnje napake, hkrati pa čim bolj povečati gospodarnost revizij z osredotočenostjo na velike upravičence in upravičence, v zvezi s katerimi obstaja tveganje.
The information that was provided corroborates the Court’s observations and conclusions. 8.36. 
Zagotovljene informacije so potrdile opažanja in zaključke Sodišča.
Three DGs (20) issued a reservation concerning the residual errors affecting the accuracy of cost claims in FP7 and two DGs (21) maintained the reservation relating to the cost claims in FP6. 
8.36 Trije generalni direktorati(20) so izrazili pridržek v zvezi s preostalimi napakami, ki vplivajo na natančnost zahtevkov za povračilo stroškov v okviru FP7, dva (21) pa sta ohranila pridržek v zvezi z zahtevki za povračilo stroškov v okviru FP6.
DG ENTR also expressed a reservation concerning the reliability of ESA’s financial reporting (see paragraph 8.18). 
Tudi GD ENTR je izrazil pridržek v zvezi z zanes­ ljivostjo finančnega poročanja ESA (glej odstavek 8.18).
CONCLUSIONS AND RECOMMENDATIONS Conclusions 8.37. Based on its audit work, the Court concludes that the payments for the year ended 31 December 2011 for research and other internal policies were affected by material error (22). 
ZAKLJUČKI IN PRIPOROČILA Zaključki 8.37 Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so na plačila za raziskave in druge notranje politike za leto, ki se je končalo 31. decembra 2011, vplivale pomembne napake (22).
8.38. Basedonitsauditwork,theCourtfoundthatthe examined supervisory and control systems for research and other internal policies were partially effective. 
8.38 Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so bili pregledani nadzorni in kontrolni sistemi za raziskave in druge notranje politike delno uspešni.
Recommendations 8.39. Annex 8.3 shows the result of the Court’s review of progress in addressing recommendations made in previous annual reports (2008 to 2009). The following points should be noted: (a) Where ex-post audits detect large discrepancies between certified and audited amounts, as at the end of 2011, there was no direct feedback process in place to make certifying auditors aware of the Commission's audit find­ ings. _____________ (20) DG ENTR, DG INFSO and DG RTD. 
Priporočila 8.39 V Prilogi 8.3 so prikazani rezultati pregleda, ki ga je Sodišče izvedlo v zvezi z napredkom pri izvajanju priporočil iz prejšnjih letnih poročil (za leti 2008 in 2009). Upoštevati bi bilo treba naslednji točki: (a) Kadar so se pri naknadnih revizijah ugotovila velika odsto­ panja med potrjenimi in revidiranimi zneski, kot je bilo konec leta 2011, ni bilo sistema za zagotavljanje nepo­ srednih povratnih informacij, ki bi revizorje, ki so izvajali potrjevanje, opozoril na ugotovitve, do katerih je prišla med svojo revizijo Komisija. _____________ (20) GD ENTR, GD INFSO in GD RTD.
(21) DG ENTR and DG RTD. 
(21) GD ENTR in GD RTD.
(22) See paragraphs 8.12 and 8.13. of the European Union T H E 8.36. 
(22) Glej odstavka 8.12 in 8.13.
12.11.2012 C O M M I S S I O N ’ S R E P L I E S The Commission will continue auditing the financial reports provided by ESA and will encourage and support ESA in imple­ menting its actions towards further improving the quality of financial reporting to the Commission. 
8.36 O D G O V O R I K O M I S I J E Komisija bo še naprej revidirala finančna poročila ESA, poleg tega pa bo spodbujala in podpirala ESA pri izvajanju ukrepov, usmerjenih k nadaljnjemu izboljšanju kakovosti finančnega poročanja Komisiji.
Given the actions currently under way, the Commission expects the issues to be corrected soon which will enable reducing and finally lifting this reservation. 8.38. 
Glede na ukrepe, ki se trenutno izvajajo, Komisija pričakuje, da bodo težave kmalu odpravljene, kar bo omogočilo zmanjšanje obsega in končni umik tega pridržka.
The Commission considers that seen from a management perspective — i.e. when balancing the objectives in terms of legality and regularity with considerations on risk-proportionality and cost-effectiveness of controls — its management and control systems provide reasonable assurance, subject to the reservations issued by the AODs as mentioned in paragraph 8.36. 
8.38 Komisija je mnenja, da njeni upravljavski in kontrolni sistemi z vidika upravljanja, tj. uravnoteženja ciljev v smislu zakoni­ tosti in pravilnosti s pomisleki o sorazmernosti tveganja in stroškovni učinkovitosti kontrol, dajejo razumno zagotovilo ob upoštevanju pridržkov, ki jih izrazijo odredbodajalci na podlagi prenosa pooblastil, kakor je navedeno v odstavku 8.36.
8.39. (a) The Commission services have in place a process to provide feedback to the certifying auditors where the Commission's ex-post audits identified material differences between the certified cost statements and its own findings. 
8.39 (a) Službe Komisije so uvedle postopek posredovanja povratnih infor­ macij revizorjem, ki izdajajo potrdila, kadar Komisija z naknad­ nimi revizijami odkrije pomembne razlike med potrjenimi izja­ vami o stroških in lastnimi ugotovitvami.
This is achieved either by writing to the beneficiaries inviting them to communicate the feedback to the certifying auditor or by directly addressing the certifying auditors. 
V ta namen službe Komisije pošljejo upravičencem dopis in jih pozovejo, naj sporo­ čijo povratne informacije revizorju, ki izdaja potrdila, ali pa se obrnejo neposredno na revizorje, ki izdajajo potrdila.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/199 T H E C O U R T ’ S O B S E R VA T I O N S (b) The Commission continued with its efforts to implement audit results (by adjusting the costs claims or by issuing recovery orders) when participants had been found to have overstated expenditure in their cost claims. 
SL 12.11.2012 UradnilistEvropskeunije C344/199 U G O T OV I T V E S O D I Š Č A (b) Kadar je bilo ugotovljeno, da so bili zahtevki udeležencev za povračilo stroškov previsoki, si je Komisija še naprej prizadevala za izvajanje rezultatov revizije (s popravljanjem zahtevkov za povračilo stroškov ali z izdajanjem nalogov za izterjavo).
It was however noted that in practice, especially for extrapolation, the recovery is a lengthy process (see paragraphs 8.29 and 8.30). 8.40. 
Toda v praksi je bilo zlasti za ekstrapolacijo ugotovljeno, da je proces izterjave zelo dolg (glej odstavka 8.29 in 8.30).
Following this review and the findings and conclusions for 2011, the Court recommends that the Commission should: — in the area of the research FPs: — Recommendation 1: intensify its efforts to address the errors found in interim and final payments, T H E C O M M I S S I O N ’ S R E P L I E S (b) The Commission has already addressed the Court's finding. 
8.40 Sodišče glede na ta pregled ter ugotovitve in zaključke za leto 2011 Komisiji priporoča, naj: — na področju okvirnih programov za raziskave: — priporočilo 1: poveča intenzivnost svojih prizadevanj za odpravo napak, odkritih v vmesnih in končnih plači lih, O D G O V O R I K O M I S I J E (b) Komisija je že obravnavala ugotovitev Sodišča.
For the correction of errors in multiannual FP projects, offsetting against the next payment is the usual practice. 
Pri popravku napak v večletnih projektih okvirnih programov je običajna praksa pobot pri naslednjem plačilu.
In many cases the next payments are requested 1 or 11⁄2 years later, which influences significantly the level of implementation of audits closed in 2010 and 2011. 8.40. 
V mnogih primerih so zahtevki za naslednja plačila vloženi leto ali leto in pol pozneje, kar pomembno vpliva na stopnjo izvajanja revizij, ki so bile zaklju­ čene leta 2010 in 2011.
Further simplification has been proposed in Horizon 2020 which, if adopted, will lead to a reduced error rate. — The Commission services have in place a process to provide feedback to the certifying auditors where the Commission's ex-post audits identified material differences between the certified cost statements and its own findings. 
V pobudi Obzorje 2020 je bila predlagana dodatna poenostavi­ tev, ki bo privedla do zmanjšane stopnje napake, če bo sprejeta. Službe Komisije so uvedle postopek posredovanja povratnih infor­ macij revizorjem, ki izdajajo potrdila, kadar Komisija z naknad­ nimi revizijami odkrije pomembne razlike med potrjenimi izja­ vami o stroških in lastnimi ugotovitvami.
This is achieved either by writing to the beneficiaries inviting them to communicate the feedback to the certifying auditor or by directly addressing the certifying auditors. — The Commission will intensify its efforts to ensure that the external audit firms meet all the specific requirements set out in the framework contract for every audit assignment. 
V ta namen službe Komisije pošljejo upravičencem dopis in jih pozovejo, naj sporočijo povratne informacije revizorju, ki izdaja potrdila, ali pa se obrnejo neposredno na revizorje, ki izdajajo potrdila. Komisija bo z okrepljenimi prizadevanji poskušala zagotoviti, da bodo zunanje revizijske družbe v povezavi z vsako revizijsko nalogo izpolnile vse posebne zahteve iz okvirne pogodbe.
In this context, reviews of the working papers retained by the external audit firms will be performed to ensure these are in line with requirements of the framework contract. 
S tem v zvezi bodo opravljeni pregledi delovnih dokumentov, ki jih hranijo zunanje revizijske družbe, s čimer naj bi bilo zagotovljeno, da so ti dokumenti v skladu z zahtevami iz okvirnih pogodb.
EN C 344/200 Official Journal of the European Union 12.11.2012 T H E C O U R T ’ S O B S E R VA T I O N S T H E C O M M I S S I O N ’ S R E P L I E S — in the area of the other internal policies: — Recommendation 4: introduce as soon as possible an — DG INFSO has designed an audit strategy for non-research ex-post audit strategy for the ICT-PSP programme, programmes, covering among others the ICT-PSP programme drawing on the lessons learnt by DG INFSO’s risk-which is being implemented in 2012. based ex-post audit strategy for framework programmes projects. 
Prvi taki pregledi bodo opravljeni pred koncem leta 2012. SL C 344/200 Uradni list Evropske unije 12.11.2012 U G OT OV I T V E S O D I Š Č A — na področju drugih notranjih politik: — priporočilo 4: čim prej uvede strategijo za naknadno revizijo programa PPP IKT ter pri tem upošteva izkušnje iz strategije za naknadno revizijo na podlagi tveganj, ki jo je uvedel GD INFSO za projekte v okviru okvirnih programov.
RESULTS OF THE AUDIT OF THE GUARANTEE FUND FOR EXTERNAL ACTIONS 8.41. ThepurposeoftheGuaranteeFundforExternal Actions (23) (the Fund), which guarantees loans to third coun­ tries, is to reimburse the EU’s creditors (24) in the event of a beneficiary’s defaulting on a loan and to avoid direct calls on the EU budget. 
REZULTATI REVIZIJE JAMSTVENEGA SKLADA ZA ZUNANJE UKREPE 8.41 Namen Jamstvenega sklada za zunanje ukrepe (23) (v nadaljnjem besedilu: sklad), ki jamči za posojila tretjim drža­ vam, je poplačati upnike EU (24), kadar upravičenec ne odplača posojila, in preprečiti neposredne zahtevke za plačilo iz prora­ čuna EU.
The administrative management of the fund is carried out by the Directorate-General for Economic and Financial Affairs (DG ECFIN) while the European Investment Bank (EIB) is responsible for its treasury management. 
Sklad administrativno upravlja Generalni direktorat za gospodarske in finančne zadeve (GD ECFIN), za vodenje zakladništva pa je odgovorna Evropska investicijska banka (EIB).
8.42. At 31 December 2011, as shown in the 2011 consolidated accounts of EU, the Fund’s net assets were 1 475 million euro, compared with 1 346 million euro at 31 December 2010 (25). 
8.42 31. decembra 2011 so čista sredstva sklada, kot so prikazana v konsolidiranih računovodskih izkazih EU za leto 2011, znašala 1 475 milijonov EUR, 31. decembra 2010 pa 1 346 milijonov EUR (25).
No guarantee calls were made on the Fund in the year under review. 8.43. 
V pregledanem letu ni sklad prejel nobenega poziva za izpolnitev jamstva.
The return on the Fund’s portfolio in 2011 amounted to 0,72 %, representing an underperformance of 139 basis points in comparison to its benchmark. _____________ (23) Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 89/2007 (OJ L 22, 31.1.2007, p. 
2728/94 z dne 31. oktobra 1994 o ustanovitvi Jamstvenega sklada za zunanje ukrepe (UL L 293, 12.11.1994, str. 1), kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št. 89/2007 (UL L 22, 31.1.2007, str.
(24) Principally the EIB, but also Euratom external lending and EC macro financial assistance (MFA) loans to third countries. 
(24) Zlasti EIB, vendar tudi zunanja posojila Euratom in posojila tretjim državam v okviru makrofinančne pomoči ES (MFA).
(25) The stand alone net assets of the fund before consolidation amounted to 1 495 million euro. 
(25) Ločena čista sredstva sklada pred konsolidacijo so znašala 1 495 milijonov EUR.