natgillin/translations-raw huggingface dataset:
Accordingly, the issue raised by the Court is of a formal nature and does not affect the reliability of the cost methodology approval. 178 OfficialJournaloftheEuropeanUnion 10.11.2011 Table 6.2 — Implementation of the Commission’s ex-post audit strategy Number of audits Value of audited declared costs (in million euro) Value of identified ineligible costs (in million euro) Commission funding to be recovered (in million euro) T H E C O U R T ’ S O B S E R VA T I O N S Residual error rates 6.31. 
SL 178 UradnilistEvropskeunije 10.11.2011 Tabela 6.2 – Izvajanje Komisijine strategije naknadnih revizij Število revizij Vrednost revidiranih prijavljenih stroškov (v milijonih EUR) Vrednost ugotovljenih neupravičenih stroškov (v milijonih EUR) Financiranje s strani Komisije, ki ga je treba izterjati (v milijonih EUR) U G O T O V I T V E S O D I Š Č A Stopnje preostalih napak 6.31 Kergeneralnidirektorjizagotovijoizjavoozaneslji­ vosti za posamezne dele proračuna 7.
Since Directors-General provide a Declaration of Assurance on separate parts of the FP7 budget, each Commission service takes its own sample and thus reports a representative error rate. 
OP, vsaka služba Komi­ sije izbere svoj vzorec in tako poroča o reprezentativni stopnji napake.
The representative error rate for each DG forms the basis for the calculation of the residual error rate (19) , which is an important ‘building block’ for the annual Declaration of Assurance. 
Reprezentativna stopnja napake za vsak generalni direktorat je podlaga za izračun stopnje preostalih napak (19), ki je pomemben „zidak“ letne izjave o zanesljivosti.
The calculation of the residual error rate is based on the assumption that all the errors detected, including the systematic ones, will be corrected. 
6.32 Izračun stopnje preostalih napak temelji na domnevi, da bodo vse odkrite napake, tudi sistematične, popravljene.
The Commission does not systematically ensure that the resubmitted cost claims are corrected, so the reliance that can be placed on the residual error rates is limited (see example 6.1). 
Komisija ne poskrbi sistematično, da bi bili ponovno pred­ loženi zahtevki za povračilo stroškov popravljeni, zato je zane­ sljivost stopenj preostalih napak omejena (glej primer 6.1). 2009 7.
2009 FP 7 16 2 — — R E P L I E S 6.31. 
OP 16 2 — — 2010 6. OP 7. OP 6.
It is not the only input for the Declaration of Assurance although it is one of the most important for this purpose. 
6.31 To sicer ni edini dejavnik, ki vpliva na izjavo o zanesljivosti, vendar je eden najpomembnejših.
It is based on several figures that stem from the control system in place — mainly the audit strategy — and the results of extrapolation. 
Temelji na več podatkih, ki izvirajo iz uvedenega sistema kontrol, zlasti strategije revizij, in na rezultatih ekstrapolacije.
As regards the control of resubmitted cost claims, the Commission has set up a system which includes plausibility and exhaustiveness checks and, if necessary, carries out follow-up audits in order to ensure that any systematic errors are indeed corrected by beneficiaries. 
Kar zadeva kontrolo ponovno predloženih zahtevkov za povračilo stroškov, je Komisija vzpostavila sistem, ki vključuje preverjanje vero­ dostojnosti in izčrpnosti, po potrebi pa tudi izvaja naknadne revizije za zagotovitev, da upravičenci dejansko popravijo vse sistematične napake.
In this respect, since extrapolation procedures based on flat-rate percentages have become available (December 2009) and widely used by contractors, the necessity of follow-up audits has been substantially limited. 
Ker so postopki ekstrapolacije, ki temeljijo na pavšalnih odstotkih, zdaj na voljo (od decembra 2009) in jih pogodbeniki široko uporabljajo, je nujnost naknadnih revizij veliko manjša.
In a multiannual perspective, the system in place therefore ensures that the residual error rate is reliable. 
Gledano z večletnega vidika zato uvedeni sistem zagotavlja zaneslji­ vost stopnje preostalih napak.
As an example of the functioning of this system, DG Research and Innovation recovered 14,51 million euro up to 31 March 2011. 
V ponazoritev delovanja tega sistema naj navedemo, da je Generalni direktorat za raziskave in inovacije na primer do 31. marca 2011 izterjal 14,51 milijona EUR.
International accepted audit standards have been developed to ensure a common understanding of the general principles involved. 
Za zagotavljanje enotnega razumevanja splošnih načel so bili razviti mednarodno sprejeti revizijski standardi.
The Commission has put in place a number of procedures which aim to ensure that the results of these external audits can be relied upon. 
Komisija je vzpostavila več postopkov, s katerimi želi poskr­ beti, da bi se bilo mogoče zanesti na rezultate teh zunanjih revizij.
One of the main risks is when the audit work performed by the external auditors is not sufficient or adequate and thus errors in the cost claims are not detected. 
Eno od glavnih tveganj je, da revizijsko delo, ki ga je opravil zunanji revizor, ni zadostno ali ustrezno in zato napake v zahtevkih za povračilo stroškov niso odkrite.
To minimise this risk, the standards require that periodic quality reviews of working methods and of audit procedures should be carried out to ensure that the audit reports and findings can be fully relied upon. 
Za zmanjšanje tega tveganja standardi zahtevajo izvajanje občasnih pregledov kakovosti delovnih metod in revizijskih postopkov, da se zagotovi, da se je mogoče v celoti zanesti na revizijska poročila in ugotovitve.
The Commission procedures do not cover this aspect. 
Postopki Komisije tega ne vključujejo.
AsaresultoftheCommission’sconsiderableex-post audit effort, the amount to be recovered had significantly increased as at the end of 2010 compared with 2009 (see Table 6.2). 
Sistemi v zvezi z izterjavami in finančnimi popravki 6.35 ZaradiprecejšnjihprizadevanjKomisijeprinaknadnih revizijah se je znesek za izterjavo konec leta 2010 močno povečal v primerjavi z letom 2009 (glej tabelo 6.2).
The Court examined the Commission’s follow-up actions to the DAS 2008 and 2009 cases with a quantifiable error and to the Commission’s ex-post audits and found that the Commission’s procedures were adequate in ensuring that ineligible costs were recovered. 6.36. 
Sodišče je preučilo popravne ukrepe Komisije v zvezi s primeri iz DAS 2008 in 2009 s količinsko opredeljivimi napakami ter ukrepe po njenih naknadnih revizijah in ugotovilo, da so bili njeni postopki pri zagotavljanju izterjave neupravičenih stroškov ustrezni.
In terms of contract-specific penalties, where the beneficiary was found to have misrepresented its costs, the Commission can provide for an early termination of the contract and/or apply liquidated damages. 
6.36 Kot kazni, določene v posameznih pogodbah, lahko Komisija uporabi predčasno prekinitev pogodbe in/ali zahteva plačilo pogodbene kazni, če se ugotovi, da je upravičenec napačno prikazal svoje stroške.
The Court noted that the Commission had made a more extensive use of these corrective measures, and during 2010 the amounts of liquidated damages increased significantly (from 223 000 euro as at the end of 2009 to 1536000 euro as at the end of 2010). 
Sodišče je ugotovilo, da je Komisija te popravne ukrepe bolj uporabljala in da se je v letu 2010 znesek pogodbenih kazni močno povečal (z 223 000 EUR konec leta 2009 na 1 536 000 EUR konec leta 2010).
Other Internal Policies Systems for the Lifelong Learning Programme — Erasmus 6.37. The responsibilities within the LLP control environment are: — primary controls managed by the NA including the analysis of final reports, desk-checks of supporting material for costs claimed, on-the-spot checks, ex-post audits and systems audits of recurrent beneficiaries such as universities. 
Druge notranje politike Sistemi za program Vseživljenjsko učenje – Erasmus 6.37 OdgovornostivokoljukontroliranjaprogramaVseži­ vljenjsko učenje so: — primarne kontrole, ki jih upravljajo nacionalne agencije, vključno z analizo končnih poročil, dokumentacijskimi pregledi dokazil o prijavljenih stroških, pregledi na kraju samem, naknadnimi revizijami in revizijami sistemov pri ponavljajočih se upravičencih, kot so univerze.
NAs must send a yearly report to the Commission and NAU which includes information on the primary controls performed, T H E C O M M I S S I O N ’ S R E P L I E S 6.34. Outsourced audits are planned and controlled entirely by the Commission. 
Nacionalne agencije morajo Komisiji in nacionalnemu organu pred­ ložiti letno poročilo z informacijami o izvedenih primarnih kontrolah, O D G O VO R I KO M I S I J E 6.34 Komisija v celoti načrtuje in nadzoruje zunanje revizije.
The external auditors are selected after thorough scrutiny that they are using a unique audit approach on a pan-European basis. 
Zunanji revizorji se izberejo po temeljitem pregledu, da uporabljajo enoten revizijski pristop na vseevropski podlagi.
The Commission provides them with an audit manual and guidance papers to make their audit approach consistent and to avoid quality issues. 
Komisija jim zagotovi priročnik in navodila za revizijo, da bi uporabljali skladen revizijski pristop in da se prepreči neustrezna kakovost.
Commission audit staff accompany the external audit firms on a number of audit missions. 
Uslužbenci Komisije, pristojni za revizije, spremljajo zunanja revi­ zijska podjetja na številnih revizijskih misijah.
This ensures collaboration in the areas of planning, conduct of audit work and reporting, and thereby permits monitoring working methods and audit procedures of the external audit firms concerned. 
Tako je zagotovljeno sodelovanje na področjih načrtovanja, izvedbe revizije in poročanja, ki omogoča tudi spremljanje metod dela in revizijskih postopkov zadevnih zunanjih revizijskih podjetij.
Accordingly, the Commission does not consider that straightforward application of the Auditing Standards on reliance on work of other auditors is appropriate in this case. 
Komisija zato meni, da enostavna uporaba revizijskih standardov za zanesljivost dela zunanjih revizorjev v tem primeru ni ustrezna.
EN 180 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S — secondary controls implemented by the NAU, to provide assurance and support for a yearly ex-post declaration that the systems and primary controls are effective (20), — controls implemented by the Commission, mainly the assessment of yearly ex-post declarations and systems monitoring visits, as well as financial and supervisory audits. 6.38. 
SL 180 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A — sekundarne kontrole, ki jih izvaja nacionalni organ, da bi pridobil zagotovilo in podporne informacije za naknadno letno izjavo o uspešnosti sistemov in primarnih kontrol (20), — kontrole, ki jih izvaja Komisija in zajemajo predvsem oceno naknadnih letnih izjav in obiske zaradi spremljanja sistemov ter revizije računovodskih izkazov in nadzorne revizije.
The Erasmus programme funds coop­ eration between Higher Education Institutions (HEIs) across Europe, and notably support for students to spend a period of study of three to 12 months in another participating country. 
S programom Erasmus se financira sodelovanje visokošolskih ustanov v Evropi, predvsem podpora študentom za tri-do 12-mesečni študij v drugi sodelujoči državi.
A student will typically receive a grant of between 250 and 500 euro a month depending on the country. 
Študent običajno prejme dona­ cijo v višini od 250 do 500 EUR na mesec, odvisno od države.
It also supports professors and business staff who want to teach abroad for short periods, and helps university staff to receive training. 
Program podpira tudi profesorje in poslovneže, ki želijo kratek čas poučevati v tujini, ter pomaga pri usposabljanju univerzite­ tnih učiteljev.
Erasmus also supports short Intensive Programmes of study which bring together students and teaching staff from HEIs of at least three participating countries. 
Podpira tudi kratke intenzivne študijske programe, pri katerih sodelujejo študentje in visokošolski učitelji iz vsaj treh sodelujočih držav.
Overall, the systems examined were considered to be partially effective in ensuring the regularity of transactions. 
Na splošno so bili pregle­ dani sistemi ocenjeni kot delno uspešni pri zagotavljanju pravilnosti transakcij.
However, in eight cases primary controls were not fully implemented. 
Vendar se v osmih primerih primarne kontrole niso izvajale v celoti.
In some cases there was no evidence of desk-checks performed, or too few individual mobility participant files had been checked. 
V nekaterih primerih ni bilo dokazov o opravljenih dokumentacijskih pregledih ali pa je bilo prever­ jenih premalo spisov o posameznih udeležencih mobilnosti.
With regard to other key control requirements concerning LLP systems, weak­ nesses found included the inexistence of exceptions registers, or exceptions registers that were not followed up, a treasury policy which did not ensure that funds were placed on interest-bearing accounts and late submission of yearly reports to the Commission. 
Pri drugih ključnih kontrolnih zahtevah v zvezi s programom Vseživljejsko učenje so bili med ugotovljenimi slabostmi neob­ stoj registrov izjem ali njihova zastarelost, politika vodenja zakladnice, ki ni zagotovila, da bi bila finančna sredstva nalo­ žena na bančnih računih, ki prinašajo obresti, in prepozna predložitev letnih poročil Komisiji.
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (20) Commission Decision C(2007) 1807, Article 8(3), stipulates that ‘the national authority shall establish the system of secondary controls whose objective is to give reasonable assurance that the systems and primary controls are effective. 
O D G O VO R I KO M I S I J E _____________ (20) Člen 8(3) Odločbe Komisije C(2007) 1807 določa, da „nacionalni organ vzpostavi sistem sekundarnih kontrol, katerih cilj je zado­ stno zagotovilo, da so sistemi in primarne kontrole učinkoviti.
The Commission is pleased that the Court found a high level of compliance with the Guide for NAs in the National Agencies, which confirms the Commission's assessment. 
Opravljanje sekundarnih kontrol lahko poveri zunanjemu revizij­ skemu organu.“ Komisija izraža zadovoljstvo, da je Sodišče pri nacionalnih agencijah ugotovilo visoko stopnjo skladnosti z zahtevami iz vodnika za nacionalne agencije, kar potrjuje tudi oceno Komisije.
The Commission agrees that primary controls remain an area for attention as confirmed by the AAR 2010. 
Komisija se strinja, da je treba tudi v prihodnje veliko pozornosti nameniti primarnim kontrolam, kar je bilo potrjeno tudi v poročilu o dejavnostih za leto 2010.
The Commission will continue to stress the importance of attaining the set levels and documenting the process. 6.39. 
Komisija bo še naprej poudarjala pomen dosege zastavljenih ciljnih stopenj in dokumentiranja postopka. 6.39
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 181 T H E C O U R T ’ S O B S E R VA T I O N S 6.40. At the level of the HEIs, the Court found that the systems for selecting students to participate in the Erasmus programme worked partially in 22 out of 27 cases. 
SL 10.11.2011 UradnilistEvropskeunije 181 U G O T O V I T V E S O D I Š Č A 6.40 Na ravni visokošolskih ustanov je Sodišče ugotovilo, da so sistemi za izbiranje študentov za sodelovanje v programu Erasmus delno delovali v 22 od 27 primerov.
The main problems were a lack of transparency in the selection procedure: selection criteria not published and there was inad­ equate documentation of the evaluation process. 
Glavne težave so bile povezane s pomanjkanjem preglednosti izbirnega postopka: izbirna merila niso bila objavljena niti ni bilo ustrezne dokumentacije o postopku ocenjevanja.
In 15 out of the 30 HEIs visited, incorrect payments were made e.g. payments were made to individual students for longer periods than stated in the grant agreement, or ineligible costs were reimbursed. 
V 15 od 30 obiskanih visokošolskih ustanov so bila izvršena nepravilna plačila: posamezni študenti so na primer prejeli plačila za daljše obdobje, kot je bilo navedeno v sporazumu o dodelitvi sredstev, ali pa so bili povrnjeni neupravičeni stroški.
Secondary controls 6.41. In seven of the 10 NAUs the secondary controls were performed satisfactorily, with either an external audit body or NAU agents thoroughly testing that the systems and primary controls put in place by the NA complied with Commission guidelines. 
Sekundarne kontrole 6.41 Vsedmihod10nacionalnihorganovsosesekun­ darne kontrole zadovoljivo izvajale, in sicer so zunanji revi­ zijski organ ali uslužbenci nacionalnega organa s temeljitimi preizkusi preverili, ali so sistemi in primarne kontrole, ki jih je vzpostavila nacionalna agencija, skladni s smernicami Komisije.
In the other NAUs, controls were inadequately documented or there was no evidence of follow-up of obser­ vations made by the NAU or the Commission. 6.42. 
V drugih nacionalnih organih kontrole niso bile ustrezno dokumentirane ali pa ni bilo dokazov o ukrepanju po opaža­ njih nacionalnega organa ali Komisije.
Seven of the 10 yearly ex-post declarations for 2009 were sent to the Commission after the 30 April 2010 deadline. 
6.42 Polegtegajebilosedemod10naknadnihizjavzaleto 2009 Komisiji poslanih po roku, ki je bil 30. april 2010.
The Court previously examined this system in its 2008 Annual Report (21). 
Sodišče je ta sistem že preučilo v svojem letnem poročilu za leto 2008(21).
At that time the Court considered that the Commission's procedures provided limited assurance for the quality of the management of the expenditure and that only in some cases did the Commission verify the reality and the quality of the primary and secondary controls. 
Takrat je menilo, da postopki Komisije dajejo omejeno zagotovilo glede kakovosti upravljanja odhodkov in da je Komisija samo v nekaj primerih preverila dejansko stanje in kakovost primarnih in sekundarnih kontrol.
The Court considers that the Commission’s procedures have since improved. 
6.44 Sodišče meni, da so se postopki Komisije od takrat izboljšali.
In 2010 the Commission's assessment was based on a desk review of systems, visits to eight Member States and financial ex-post on-the-spot audits of 15 agreements with National Agencies. 
Leta 2010 je ocena Komisije temeljila na pregledu dokumentacije o sistemih, obiskih v osmih državah članicah in naknadnih revizijah računovodskih izkazov na kraju samem za 15 sporazumov, sklenjenih z nacionalnimi agencijami.
The systems audits performed by the Commission included verification of the reality and the quality of both primary and secondary controls. 
Revizije sistemov, ki jih je izvedla Komisija, so zajemale preverjanje dejanskega stanja in kakovosti primarnih in sekundarnih kontrol.
Considering that the Commission did not receive any complaints from students on the selection by their HEI, it concludes that the system operates well generally. 
Ker Komisija ni prejela nobenih pritožb študentov glede izbirnih postopkov njihovih visokošolskih ustanov, sklepa, da sistem na splošno dobro deluje.
With regard to the duration of student stays for study or placements, the Commission underlines that it has already clarified the calculation method in the 2011 Guide for National Agencies, following the Court's comments in the DAS 2009 exercise. 6.41. 
Komisija glede trajanja študija v tujini ali prakse študentov poudarja, da je metodo za izračun že pojasnila v vodniku za nacionalne agencije iz leta 2011, ob upoštevanju pripomb Sodišča iz priprave DAS za leto 2009.
The Commission organises each year activities (seminars, updates guidelines, etc.) to improve National Authorities' under­ standing of the secondary control process. 
6.41 Komisija organizira vsakoletne dejavnosti (seminarje, poso­ dabljanje smernic itd.), na katerih nacionalni organi okrepijo svoje poznavanje postopka sekundarnih kontrol.
The DAS 2010 audit shows an improvement of the situation in comparison to the DAS 2008 exercise. 
Revizija za DAS za leto 2010 je pokazala izboljšanje stanja v primerjavi z DAS za leto 2008.
The Commission will continue its support activities. _____________ (21) Chapter 9, paragraphs 9.22 to 9.24. 
Komisija bo svoje podporne dejavnosti izvajala še naprej. _____________ (21) Poglavje 9, odstavki 9.22 do 9.24.
Although overall there are still a high number of open observations: in 2010 28 for NAUs (as compared to 29 in 2009) and 114 for NAs (as compared to 146 in 2009), the gravity of qualifications has diminished (22). 
Čeprav je skupno število nerešenih opažanj še vedno visoko – leta 2010 za 28 nacionalnih organov (v primerjavi z 29 leta 2009) in 114 za nacionalne agencije (v primerjavi s 146 leta 2009) – se je teža pridržkov zmanjšala (22).
RELIABILITY OF COMMISSION MANAGEMENT REPRESENTATIONS 6.46. Annex 6.3 contains a summary of the results of the review of Commission management representations. 
ZANESLJIVOST POSLOVODSKIH PREDSTAVITEV KOMISIJE 6.46 V Prilogi 6.3 so povzeti rezultati pregleda poslovod­ skih predstavitev Komisije.
The Court describes significant observations in further detail below. 6.47. TheCourtnotedinthecaseofDGINFSOthat although the cumulative rate detected and the residual error rates on cost claims under FP6 grants reached 3,94 % and 2,2 % respectively, the reservation regarding the accuracy of FP6 cost claims was lifted. 
6.47 Sodišče je opazilo, da je GD INFSO umaknil pridržek v zvezi s točnostjo zahtevkov za povračilo stroškov za 6. OP, čeprav je ugotovljena skupna stopnja napake zanje znašala 3,94 %, stopnja preostalih napak pa 2,2 %.
In the Court’s view a reservation should have been maintained given that there is no solid evidence that all errors detected have been corrected (see paragraph 6.32). 
Po mnenju Sodišča bi ga bilo treba ohraniti, glede na to, da ni trdnih dokazov o tem, da so bile vse odkrite napake popravljene (glej odstavek 6.32).
T H E C O M M I S S I O N ’ S R E P L I E S 6.45. With regard to the number and gravity of qualifications to be remedied by NAUs and NAs, the Commission is pleased that both have improved considerably from 2009 to 2010, in particular at the level of the National Agencies. _____________ (22) For NAUs 13 qualifications have been classified as very important and 14 important, while in 2009 three were critical, 15 very important and three important. 
O D G O VO R I KO M I S I J E 6.45 Kar zadeva število in težo pridržkov, ki jih morajo odpraviti nacionalni organi in agencije, Komisija z zadovoljstvom ugotavlja, da se je stanje glede obeh iz leta 2009 do leta 2010 znatno izboljšalo, zlasti na ravni nacionalnih agencij. _____________ (22) Za nacionalne organe je bilo 13 pridržkov uvrščenih med zelo pomembne in 14 med pomembne, medtem ko so bili leta 2009 trije kritični, 15 zelo pomembnih in trije pomembni.
For NAs the numbers are respectively: one critical, 44 very important and 66 important in 2010 against 75 very important and 35 important in 2009. 
Podatki za nacionalne agencije so: eden kritičen, 44 zelo pomembnih in 66 pomembnih leta 2010 v primerjavi s 75 zelo pomembnimi in 35 pomembnimi leta 2009.
6.47. In line with the Commission's current accountability framework, the final decision on whether to make a reservation or not is made by the Authorising Officer by Delegation (AOD). 
6.47 Skladno s sedanjim okvirom odgovornosti Komisije končno odločitev o tem, ali pridržek vključiti ali ne, sprejme odredbodajalec, na katerega je bila ta naloga prenesena.
It is thus a management opinion, based on the AOD's risk assessment, given the information on likely future developments available at the time of making the decision. 
Gre torej za mnenje vodstva, ki temelji na oceni tveganja, ki jo da odredbodajalec, na katerega je bila ta naloga prenesena, ob upoštevanju informacij o verjetnem prihodnjem razvoju, ki so na voljo ob sprejetju odločitve.
In the 2010 AAR, the Director-General of DG INFSO reported transparently and in detail to the Commission on the reasons why the reservation regarding the accuracy of FP6 cost claims (which was at 2,2 % at the end of 2010) was lifted. 
Generalni direktor GD INFSO je v poročilu o dejavnostih za leto 2010 Komisiji pregledno in natančno poročal o razlogih za umik pridržka v zvezi s točnostjo zahtevkov za povračilo stroškov za 6. OP (stopnja napak je konec leta 2010 znašala 2,2 %).