natgillin/translations-raw huggingface dataset:
When systems are tested and found to be reliable, then fewer transactions can 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 tehtnega 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 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 raznolike revizijske metodologije za ocenjevanje sistemov za upravljanje in spremljanje ter informacij o smotrnosti poslovanja, z uporabo meril, izpeljanih 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 the greatest impact in terms of identifying potential improvements in the economy, efficiency and effectiveness of EU spending. 
Sodišče pri izbiri, katere revizije smotrnosti poslovanja bo izvedlo, skuša opredeliti revizijske teme, za katere je verjetno, da bodo imele največji učinek na opredeljevanje možnih izboljšav v gospodarnosti, učinkovitosti in uspešnosti porabe EU.
12 2 Intosai: International Organisation of Supreme Audit institutions. 
12 2 Intosai: Mednarodna organizacija vrhovnih revizijskih institucij.
IFAC: International Federation of Accountants. 
IFAC: Mednarodna zveza računovodskih strokovnjakov.
13 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 of the EU budget. 
13 OKVIR 2 – REVIZIJE SODIŠČA NA KRAJU SAMEM V ZVEZI S PLAČILI IZ PRORAČUNA EU Sodišče nima virov za podrobno revidiranje vseh transakcij, povezanih s proračunom EU.
In the framework of the DAS, it therefore uses statistical sampling techniques to provide a result which is representative of the population as a whole. 
Zato v okviru DAS uporablja tehnike statističnega vzorčenja, da se zagotovi rezultat, ki je reprezentativen za populacijo kot celoto.
This involves randomly selecting a representative sample of underlying transactions from all areas of the Union budget, for example agriculture, for detailed testing. 
Pri tem se naključno izbere reprezentativni vzorec osnovnih transakcij z vseh področij proračuna Unije, na primer s področja kmetijstva, za podrobno preizkušanje.
The Court traces these transactions down to the final recipients of the aid, for example a farmer in southern Germany. 
Sodišče tem transakcijam sledi do končnih upravičencev do pomoči, na primer do kmeta v južni Nemčiji.
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 Sodišče izvede preglede na kraju samem, kot je merjenje velikosti kmetijskih zemljišč, da preveri skladnost zahtevka z dejanskim stanjem.
Population of all agricultural payments 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. 
Populacija vseh plačil na področju kmetijstva 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 bo podano.
This is an illustration of how the Court identifies transactions for detailed testing. 
Zgornji diagram prikazuje, kako Sodišče opredeli, katere transakcije bodo podrobno preizkušene.
In practice, the Court’s sampling procedures are more complex, e.g. using two-stage sampling in order to improve the efficiency of audit work. 
V praksi so postopki vzorčenja, ki jih uporablja Sodišče, zapletenejši, npr. uporaba dvostopenjskega vzorčenja, da se izboljša učinkovitost revizijskega dela.
Random selection of a representative sample Payment to farm in southern Germany €€ €€€ €€€ €€€ €€€€€ €€€€€€ €€€ 
Naključna izbira reprezentativnega vzorca Plačilo kmetiji v južni Nemčiji €€ €€€ €€€ €€€ €€€€€ €€€€€€ €€€
14 GOVERNANCE AND ORGANISATION STRUCTURE OF THE ECA The Court of Auditors operates as a collegiate body of 27 Members, one from each Member State. 
14 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. 
Vsa revizijska poročila in mnenja sprejme kolegij.
The Court organises itself around five audit groups, to which Members are assigned. 
Sodišče je organizirano v petih revizijskih skupinah, v katere so razporejeni člani.
As the organisation chart shows (see page 17) there are four sectorial groups, covering different parts of the budget (Preservation and management of natural resources; Structural policies, transport, research and energy; External actions; Own resources, banking activities, administrative expenditure, Community institutions and bodies and internal policies). 
Kot je razvidno iz organizacijske sheme (glej stran 17), obstajajo štiri sektorske skupine, ki pokrivajo različne dele proračuna (ohranjanje in upravljanje naravnih virov – strukturne politike, transport, raziskave in energetika – zunanji ukrepi – lastna sredstva, bančne dejavnosti, upravni odhodki, institucije in organi Skupnosti ter notranje politike).
Each group is chaired by a Dean, elected by the Members of the group from amongst their number for a renewable two-year term. 
Vsako skupino vodi doajen, ki ga člani skupine izvolijo izmed sebe za dveletni obnovljiv mandat.
A fifth audit group (CEAD or Coordination, communication, evaluation, assurance and development) is responsible for ‘horizontal’ matters such as the coordination of the statement of assurance, quality assurance, the development of the Court’s audit methodology and communication of the Court’s work and output. 
Peta revizijska skupina (CEAD oziroma koordinacija, komunikacija, vrednotenje, zanesljivost in razvoj) je odgovorna za „horizontalne zadeve“, kot so koordiniranje izjave o zanesljivosti, zagotavljanje kakovosti, razvoj revizijske metodologije Sodišča ter posredovanje dela in izložkov Sodišča.
An Administrative Committee, composed of Members representing all audit groups, prepares all administrative matters for a formal decision by the Court. 
Upravni odbor, sestavljen iz članov, ki zastopajo vse revizijske skupine, pripravlja vse upravne zadeve za formalno odločitev Sodišča.
THE MEMBERS The Members of the Court are appointed by the Council, after consultation of the European Parliament, following nomination by their respective Member States. 
ČLANI Člane Sodišča imenuje Svet po posvetovanju z Evropskim parlamentom, zatem ko jih predlagajo njihove posamezne države članice.
Members are appointed for a renewable term of six years. 
Člani so imenovani za mandat šestih let, ki ga je mogoče obnoviti.
They are required to perform their duties in complete independence and in the general interest of the European Union. 
Svoje naloge morajo opravljati popolnoma neodvisno in v splošnem interesu Evropske unije.
Apart from being part of the college, taking the final decisions on audits and opinions as well as on broader strategic and administrative issues, each Member is responsible for his or her own tasks, primarily within auditing. 
Poleg tega, da je član kolegija, ki sprejema končne odločitve o revizijah in mnenjih ter širših strateških vprašanjih in vprašanjih vodenja, je vsak član odgovoren za svoje lastne naloge, predvsem na področju revidiranja.
The audit work itself is in general carried out by the auditors in the audit units coordinated by the Member responsible, with the assistance of a private office. 
Samo revizijsko delo na splošno opravijo revizorji v revizijskih enotah, ki jih koordinira odgovorni član s pomočjo svojega kabineta.
He or she then presents the report at group and Court levels and, once adopted, to the European Parliament, Council and other relevant stakeholders. 
Nato predstavi poročilo na ravni skupine in Sodišča, ko je poročilo sprejeto, pa Evropskemu parlamentu, Svetu in drugim relevantnim zainteresiranim stranem.
On 1 January 2007, with the accession of Bulgaria and Romania, two new Members, Mrs Nadejda Sandolova and Mr Ovidiu Ispir, joined the Court. 
1. januarja 2007, ob pristopu Bolgarije in Romunije, sta se Sodišču pridružila dva nova člana, ga. Nadežda Sandolova in g.
One year later, on 1 January 2008, three new Members, Mr Michel Cretin (France), Mr Henri Grethen (Luxembourg) and Mr Harald Noack (Germany), joined the Court in replacement, at the expiry of the terms of office of their predecessors. 
Ovidiu Ispir. Leto dni pozneje, 1. januarja 2008, so se kot zamenjava ob izteku mandatov njihovih predhodnikov Sodišču pridružili trije novi člani, g.
In addition, the mandates of four Members (Greece, the Netherlands, Austria and the United Kingdom ) were renewed by the Council for a term of six years. 
Poleg tega je Svet za obdobje šestih let obnovil mandate avstrijskega in nizozemskega člana, člana iz Združenega kraljestva ter grškega člana.
PRESIDENT Vítor Manuel da SILVA CALDEIRA (PT) Morten Louis LEVYSOHN (DK) Jacek UCZKIEWICZ (PL) Kersti KALJULAID (EE) Lars HEIKENSTEN (SE) Harald NOACK (DE) Hubert WEBER (AT) Ioannis SARMAS (EL) Josef BONNICI (MT) Kikis KAZAMIAS (CY) Karel PINXTEN (BE) Henri GRETHEN (LU) Maarten B. ENGWIRDA (NL) Július MOLNÁR (SK) Irena PETRUŠKEVIČIENĖ (LT) Massimo VARI (IT) Ovidiu ISPIR (RO) Máire GEOGHEGAN-QUINN (IE) Vojko Anton ANTONČIČ (SI) Igors LUDBORŽS (LV) Juan RAMALLO MASSANET (ES) Nadejda SANDOLOVA (BG) David BOSTOCK (UK) Gejza Zsolt HALÁSZ (HU) Jan KINŠT (CZ) Olavi ALA-NISSILÄ (FI) Michel CRETIN (FR) EUROPEAN COURT OF AUDITORS 2008 15 
PREDSEDNIK Vítor Manuel da SILVA CALDEIRA (PT) Morten Louis LEVYSOHN (DK) Jacek UCZKIEWICZ (PL) Kersti KALJULAID (EE) Lars HEIKENSTEN (SE) Harald NOACK (DE) Hubert WEBER (AT) Ioannis SARMAS (EL) Josef BONNICI (MT) Kikis KAZAMIAS (CY) Karel PINXTEN (BE) Henri GRETHEN (LU) Maarten B. ENGWIRDA (NL) Július MOLNÁR (SK) Irena PETRUŠKEVIČIENĖ (LT) Massimo VARI (IT) Ovidiu ISPIR (RO) Máire GEOGHEGAN-QUINN (IE) Vojko Anton ANTONČIČ (SI) Igors LUDBORŽS (LV) Juan RAMALLO MASSANET (ES) Nadejda SANDOLOVA (BG) David BOSTOCK (UK) Gejza Zsolt HALÁSZ (HU) Jan KINŠT (CZ) Olavi ALA-NISSILÄ (FI) Michel CRETIN (FR) EVROPSKO RAČUNSKO SODIŠČE, LETO 2008 15
16 THE PRESIDENT The European Court of Auditors is headed by a President who is elected for a renewable term of three years by the Members from amongst their number. 
16 PREDSEDNIK Evropsko računsko sodišče vodi predsednik, ki ga za obnovljiv mandat treh let izmed sebe izvolijo člani.
His or her role is that of primus inter pares — first amongst equals. 
Ima vlogo primus inter pares – prvega ali prve med enakimi.
He or she chairs the Court meetings, ensures that Court decisions are implemented and that the institution and its activities are soundly managed. 
Vodi zasedanja Sodišča ter zagotavlja, da se odločitve Sodišča izvajajo ter da se institucija in njene dejavnosti dobro upravljajo.
The President represents the Court in its external relations, in particular with the discharge authority, the other EU institutions and the supreme audit institutions of the Member and beneficiary States. 
Predsednik zastopa Sodišče v zunanjih stikih, zlasti z organom za razrešnico, drugimi institucijami EU ter vrhovnimi revizijskimi institucijami držav članic in upravičenk.
On 16 January 2008, Mr Vítor Manuel da Silva Caldeira, the Portuguese Member, was elected as the Court’s 11th President. 
16. januarja 2008 je bil za 11. predsednika Sodišča izvoljen portugalski član g. Vítor Manuel da Silva Caldeira.
THE SECRETARY-GENERAL The Secretary-General is the most senior member of staff in the institution and is appointed by the Court for a renewable period of six years. 
GENERALNI SEKRETAR Generalni sekretar je najvišji uradnik institucije in ga imenuje Sodišče za mandat šestih let, ki ga je mogoče obnoviti.
He or she is responsible for the management of the Court’s staff and administration, including professional training and a translation service comprising one unit for each official language, except Irish (22 languages). 
Odgovoren je za vodenje uslužbencev in administracije Sodišča, vključno s poklicnim usposabljanjem in prevajalsko službo, ki vsebuje enoto za vsak uradni jezik z izjemo irščine (22 jezikov).
The Secretary-General is also responsible for the Court’s secretariat. 
Generalni sekretar je pristojen tudi za sekretariat Sodišča.
On 1 July 2007, the mandate of the present Secretary-General of the Court, Mr Michel Hervé, was renewed. 
1. julija 2007 je bil obnovljen mandat sedanjega generalnega sekretarja Sodišča, g.
THE STAFF OF THE COURT The European Court of Auditors has a staff of around 850 (836 on 31 December 2007) comprising auditors (484), translators (162) and administrative support. 
USLUŽBENCI SODIŠČA Evropsko računsko sodišče ima približno 850 uslužbencev (836 dne 31. decembra 2007), med katerimi so revizorji (484), prevajalci (162) in administrativna podpora.
The Court’s audit staff have a broad range of professional backgrounds and experience from both the public and private sectors, including accountancy, financial management, internal and external audit, law and economics. 
Revizijski uslužbenci Sodišča imajo širok spekter strokovnega znanja in izkušenj tako iz javnega kot zasebnega sektorja, vključno s področji računovodstva, finančnega poslovodenja, notranje in zunanje revizije, prava in ekonomije.
Like all other EU institutions, the Court employs nationals from all Member States. 
Kot vse druge institucije EU tudi Sodišče zaposluje državljane vseh držav članic.
18 OVERVIEW OF AUDIT REPORTS AND OPINIONS3 The results of the Court’s financial and compliance audits are mainly published in annual reports on the general EU budget and on the European Development Funds (EDFs), as well as in specific reports on the Union’s agencies. 
18 PREGLED REVIZIJSKIH POROČIL IN MNENJ 3 Rezultati revizij računovodskih izkazov in skladnosti, ki jih izvede Sodišče, so v glavnem objavljeni v letnih poročilih o splošnem proračunu EU in o evropskih razvojnih skladih (ERS) ter v specifičnih poročilih o agencijah Unije.
The results of its performance audits are published in special reports over the year. 
Rezultati njegovih revizij smotrnosti poslovanja so objavljeni v posebnih poročilih med letom.
The Court also publishes opinions on draft legislation that has an impact on financial management. 
Sodišče objavlja tudi mnenja o osnutkih zakonodaje, ki vpliva na finančno poslovodenje.
ANNUAL REPORTS ON THE 2006 FINANCIAL YEAR ANNUAL REPORT ON THE IMPLEMENTATION OF THE EU BUDGET As the Court has repeatedly stated in its annual reports on the implementation of the general budget of the EU, the key to good management of the EU budget is sufficient, appropriate internal control systems operated by the Commission and Member States. 
LETNI POROČILI ZA PRORAČUNSKO LETO 2006 LETNO POROČILO O IZVRŠEVANJU PRORAČUNA EU Kot je Sodišče večkrat ponovilo v svojih letnih poročilih o izvrševanju splošnega proračuna EU, so za dobro upravljanje proračuna EU ključnega pomena zadostni ustrezni sistemi notranje kontrole, ki jih izvajajo Komisija in države članice.
Over the past few years, the Court has recognised the Commission’s efforts to promote and apply improved internal control and management procedures covering both the reliability of EU accounts and the legality and regularity of the transactions recorded in them. 
V zadnjih nekaj letih je Sodišče pripoznalo prizadevanja Komisije za spodbujanje in uporabo izboljšanih postopkov notranje kontrole in upravljanja, ki zajemajo tako zanesljivost računovodskih izkazov EU kot zakonitost in pravilnost transakcij, ki so v njih evidentirane.
The 2006 annual report continued this tradition by identifying areas of improvement — some significant — as well as setting out the large areas of expenditure where the situation continues to remain unsatisfactory. 
Pri Letnem poročilu za leto 2006 se je ta tradicija nadaljevala tako, da so bila v njem opredeljena področja, kjer so možne izboljšave – nekatera od njih bistvena – ter predstavljena velika področja odhodkov, kjer položaj še naprej ostaja nezadovoljiv.
The Court concluded that the ‘Final annual accounts of the European Communities’ setting out the implementation of the 2006 EU budget presented fairly, in all material respects, the Communities’ financial position and the results, except for the overstatement of accounts payable and pre-financing in the balance sheet. 
Sodišče je prišlo do zaključka, da so „končni letni računovodski izkazi Evropskih skupnosti“, v katerih je bilo predstavljeno izvrševanje proračuna EU za leto 2006, v vseh pomembnih vidikih pošteno prikazovali finančno stanje Skupnosti in rezultate, z izjemo previsoke navedbe obveznosti in predfinanciranja v bilanci stanja.
Further progress was therefore considered to be required for the newly introduced accruals accounts to be totally satisfactory and meet their full potential to provide reliable management and oversight information. 
Zato se je štelo, da je potreben nadaljnji napredek, da bi bili novo uvedeni računovodski izkazi na podlagi nastanka poslovnih dogodkov popolnoma zadovoljivi in bi uresničili svoj celotni potencial za zagotavljanje zanesljivih upravljavskih in nadzornih informacij.
3 The intention of this section is to introduce, rather than to provide a summary of, the Court’s reports and opinions. 
3 Namen tega oddelka je predstaviti poročila in mnenja Sodišča, ne pa jih povzeti.
Readers are requested to refer to the full texts as adopted by the Court — available on the Court’s website (www.eca.europa.eu) — for further details. 
Bralce prosimo, naj si nadaljnje podrobnosti ogledajo v polnih besedilih, kot jih je sprejelo Sodišče – na voljo so na spletni strani Sodišča (www.eca.europa.eu).
For areas of the budget covering the majority of payments recorded in the ‘Final annual accounts of the European Communities’ — agriculture (primarily in areas of spending not covered by the control system IACS), structural policies, internal policies and a significant proportion of external actions — the Court provided an adverse opinion on the legality and regularity, concluding that payments in these areas of expenditure are still materially affected by error. 
Za proračunska področja, ki zajemajo večino plačil, evidentiranih v „končnih računovodskih izkazih Evropskih skupnosti“ – kmetijstvo (predvsem na področjih porabe, ki jih ne zajema kontrolni sistem IAKS), strukturne politike, notranje politike in bistven delež zunanjih ukrepov – je Sodišče izrazilo negativno mnenje o zakonitosti in pravilnosti, saj je prišlo do zaključka, da na plačila na teh področjih odhodkov še vedno pomembno vplivajo napake.
For payments in these areas, supervisory and control systems only partly succeeded in managing the risks of errors related to legality and regularity of transactions. 
Nadzornim in kontrolnim sistemom je pri plačilih na teh področjih le delno uspelo obvladovati tveganje napak, povezanih z zakonitostjo in pravilnostjo transakcij.
The Court emphasised that complicated or unclear eligibility criteria or complex legal requirements had a considerable impact on the legality and regularity of transactions. 
Sodišče je poudarilo, da so imela zapletena ali nejasna merila upravičenosti ali zapletene pravne zahteve znaten vpliv na zakonitost in pravilnost transakcij.
However, the Court noted a marked reduction in the estimated level of error in agricultural transactions and concluded that, where properly applied, IACS was an effective system to limit the risk of irregular expenditure. 
Vendar je Sodišče ugotovilo znatno zmanjšanje ocenjene stopnje napak v transakcijah na področju kmetijstva in prišlo do zaključka, da je IAKS, kjer se pravilno izvaja, uspešen sistem za omejevanje tveganja nepravilnih odhodkov.
Moreover, the Court concluded that the transactions underlying commitments and revenue were free from material error, as were payments related to administrative expenditure, the majority of pre-accession strategy and parts of external actions (see Box 3). 19 
Poleg tega je Sodišče prišlo do zaključka, da v transakcijah, povezanih z obveznostmi in prihodki, ni bilo pomembnih napak, prav tako pa v plačilih, povezanih z upravnimi odhodki, večino predpristopne strategije ter deli zunanjih ukrepov (glej okvir 3). 19
20 BOX 3 — SUMMARY OF THE LEGALITY AND REGULARITY OF UNDERLYING TRANSACTIONS BY AREA OF EXPENDITURE The table below summarises the overall assessment of supervisory and control systems, as outlined in the relevant chapters of the 2006 annual report, and gives the broad results of the Court’s testing of representative samples of transactions. 
20 OKVIR 3 – POVZETEK ZAKONITOSTI IN PRAVILNOSTI OSNOVNIH TRANSAKCIJ PO PODROČJIH ODHODKOV V tabeli je povzeta skupna ocena nadzornih in kontrolnih sistemov, kakor je podana v zadevnih poglavjih Letnega poročila za leto 2006, in navedeni so širši rezultati preizkušanja reprezentativnih vzorcev transakcij, ki ga je izvedlo Sodišče.
Systems are classified as ‘partially satisfactory’ where some control arrangements have been judged to work adequately whilst others have not. 
Sistemi so razvrščeni kot „delno zadovoljivi“, kjer se je za nekatere kontrolne ureditve presodilo, da delujejo ustrezno, medtem ko je delovanje drugih neustrezno.
Consequently, taken as a whole, they might not succeed in restricting errors in the underlying transactions to an acceptable level. 
Posledično jim kot celoti ne bi nujno uspelo omejiti napak v osnovnih transakcijah na sprejemljivo raven.
For ‘Functioning of supervisory and control systems’ over administrative expenditure, the report draws attention to some weaknesses. 
Glede „delovanja nadzornih in kontrolnih sistemov“ pri upravnih odhodkih poročilo opozarja na nekatere slabosti.
The table below highlights the key elements but cannot present all of the relevant details. 
Tabela izpostavlja ključne elemente, ne more pa predstaviti vseh relevantnih podrobnosti.
Readers are recommended to refer to the body of the 2006 annual report for a complete analysis. 
Bralcem se priporoča, da si celotno analizo ogledajo v besedilu Letnega poročila za leto 2006.
Specific assessments of the 2006 annual report Common agricultural Policy Functioning of supervisory and control systems Error range Own resources IACS Overall for CAP IACS non-IACS non-IACS Structural operations Internal policies Headquarters and delegations External actions Pre-accession strategy Phare/ ISPA Implementing organisations Sapard Administrative expenditure Functioning of supervisory and control systems S atisfactory Partially satisfactory Unsatisfactory Error range Less than 2 % (below materiality threshold) Between 2 % and 5 % Greater than 5 % 
Posebne ocene v Letnem poročilu za leto 2006 Skupna kmetijska politika Zunanji ukrepi Predpristopna strategija Phare/ ISPA Delovanje nadzornih in kontrolnih sistemov Stopnja napak Lastna sredstva IAKS Skupaj za SKP IAKS zunaj-IAKS zunaj-IAKS Strukturne dejavnosti Notranje politike Sedež in delegacije Izvajalske organizacije Sapard Upravni odhodki Delovanje nadzornih in kontrolnih sistemov Z adovoljivo Delno zadovoljivo Nezadovoljivo Stopnja napak Manj kot 2 % (pod pragom pomembnosti) Med 2 % in 5 % Več kot 5 %