natgillin/translations-raw huggingface dataset:
These report on the achievement of policy objectives and the supervisory and control systems in place to ensure the regularity of transactions and sound use of resources. 
V njih se poroča o doseganju ciljev politik ter nadzornih in kontrolnih sistemih, vzpostavljenih za zagotavljanje pravilnosti transakcij in dobre porabe sredstev.
Each annual activity report is accompanied by a declaration of the director-general on inter alia the extent to which resources have been used for their intended purpose, and control procedures ensure the regularity of transactions (8). 
Vsakemu letnemu poročilu o dejavnostih je priložena izjava generalnega direktorja, ki se med drugim nanaša na obseg, v katerem so bili viri porabljeni za načrtovani namen in v katerem kontrolni postopki zagotavljajo pravilnost transakcij (8).
The Court assesses the annual activity reports and accompanying declarations in order to determine how far they provide a fair reflection of financial management in relation to regularity of transactions and identify the necessary measures to address any serious control deficiencies. 
Sodišče oceni letna poročila o dejavnostih in priložene izjave, da ugotovi, v kolikšni meri pošteno odražajo finančno poslovodenje glede pravilnosti transakcij, in opredeli ukrepe, ki so potrebni za odpravo morebitnih resnih pomanjkljivosti v kontrolah.
The Court reports on the results of this assessment in the section ‘Effectiveness of systems’ in Chapters 2 to 9 (9). 
O rezultatih te ocene poroča v oddelku „Uspešnost sistemov“ v poglavjih 2 do 9 (9).
(8) Further information on these processes, as well as links to the most recent reports can be found at http://ec.europa.eu/atwork/synthesis/index_en.htm (9) In previous years, the results of this assessment were represented in a specific section ‘Reliability of Commission management representations’. 
(8) Dodatne informacije o teh procesih in povezave na najnovejša poročila so na voljo na spletni strani http://ec.europa.eu/atwork/ synthesis/index_en.htm (9) V prejšnjih letih so bili rezultati te ocene predstavljeni v posebnem oddelku „Zanesljivost poslovodskih predstavitev Komisije“.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/39 How the Court arrives at its opinions in the statement of assurance 22. 
SL 12.11.2012 UradnilistEvropskeunije C344/39 Kako Sodišče oblikuje svoja mnenja v izjavi o zanesljivosti 22.
The Court arrives at its opinion on the regularity of transactions underlying the European Union's accounts, set out in the statement of assurance, on the basis of all its audit work as reported in Chapters 2 to 9 of this report and including an assessment of the pervasiveness of error. 
Sodišče oblikuje svoje mnenje o pravilnosti transakcij, povezanih z računovodskimi izkazi Evropske unije, ki je predstavljeno v izjavi o zanesljivosti, na podlagi vsega revizijskega dela, o katerem poroča v poglavjih 2 do 9 tega poročila, vključno z oceno razširjenosti napake.
Taken together, the Court’s best estimate of the rate of error for overall spending in 2011 is 3,9 %. 
V letu 2011 je po mnenju Sodišča najboljša ocena stopnje napake za porabo kot celoto 3,9 %.
The Court has 95 % confidence that the rate of error for the population is between 3,0 % and 4,8 %. 
Sodišče je 95-odstotno prepričano, da je stopnja napake v populaciji med 3,0 % in 4,8 %.
The error rate estimated for different policy areas varies as described in Chapters 3 to 9. 
Stopnje napake, ocenjene za posamezna področja politik, so različne, kot je opisano v poglavjih 3 do 9.
The Court gives an overall opinion on the regularity of commitments based on an additional horizontal sample. 
Sodišče izreče skupno mnenje o pravilnosti prevzetih obveznosti na podlagi dodatnega horizon­ talnega vzorca.
The overwhelming majority of errors arise from misapplication or misunderstanding of the often complex rules of EU expenditure schemes. 
Velika večina napak nastane zaradi napačne uporabe ali napačnega razumevanja pogosto zapletenih pravil za sheme odhodkov EU.
If the Court has reason to suspect that fraudulent activity has taken place, it reports this to OLAF, the Union’s anti-fraud office, which is responsible for carrying out any resulting investigations. 
Če ima Sodišče vzrok za sum, da je prišlo do goljufije, to sporoči Evropskemu uradu za boj proti goljufijam OLAF, ki je odgovoren za izvedbo morebitnih iz tega izhajajočih preiskav.
In fact, the Court reports around four cases per year to OLAF, based on its audit work. 
Sodišče dejansko na podlagi svojega revizijskega dela obvesti OLAF o približno štirih primerih letno.
EN C 344/40 Official Journal of the European Union 12.11.2012 Observations raised in prior years Court’s analysis of the progress made Commission reply 1. 
SL C 344/40 Uradni list Evropske unije 12.11.2012 Opažanja iz prejšnjih let Analiza doseženega napredka, ki jo je opravilo Sodišče 1.
Pre-financing, accounts payable and cut-off procedures 1. 
Predfinanciranje, kratkoročni dolgovi in postopki za ločitev Odgovori Komisije 1.
Pre-financing, accounts payable and cut-off procedures 1. Pre-financing, accounts payable and cut-off procedures For pre-financings, accounts payable and related cut-off, since the financial year 2007 the Court has identified accounting errors with an immaterial financial impact overall but a high frequency. 
Predfinanciranje, kratkoročni dolgovi in postopki za ločitev proračunskih let Sodišče od proračunskega leta 2007 za predfinanciranje, kratkoročne dolgove in s tem povezano ločitev proračunskih let ugotavlja raču­ novodske napake, ki skupaj nimajo pomembnega finančnega učinka, vendar so zelo pogoste.
This underlines the need for further improvement in the basic accounting data at the level of certain directorates-general. 
To kaže, da je treba dodatno izboljšati osnovne računovodske podatke na ravni nekaterih generalnih direk­ toratov. novodskih podatkov s stalnimi ukrepi, kot so projekt kakovosti računovodenja in potrjevanje lokalnih sistemov.
The Commission will continue its efforts to further improve the quality of the accounting data and local systems are updated continuously to meet the accounting requirements. 
Komisija si bo še nadalje prizadevala za izboljšanje kakovosti računovod­ skih podatkov in lokalni sistemi se stalno posodabljajo, da izpolnjujejo zahteve za pripravo računovodskih izkazov.
As regards accounting for amounts pre-financed, the Court also identified: Despite the efforts of the accounting officer’s services to improve the situation, the Court found that several directorates-general continue to record estimates in the accounts even when they have an adequate basis for clearing the corresponding pre-financings. 
Za računovodenje zneskov predfinanciranja je Sodišče poleg tega tudi ugotovilo: Sodišče je ugotovilo, da kljub prizadevanju služb računovodje za izboljšanje stanja več generalnih direktoratov v računovodske izkaze še vedno pogosto vključi ocene, celo kadar imajo ustrezno osnovo za obračun ustreznih predfinanciranj.
The Accounting Services have prepared a set of guidelines on the clearing of pre-financing which will be distributed once the review of the Financial Regulation will be completed. — that the clearing of outstanding pre-financings is not always carried out correctly. 
Računovodske službe so pripravile sveženj smernic o obračunavanju pred­ financiranja, ki bo izšel po zaključku pregleda finančne uredbe. — da neporavnana predfinanciranja niso vedno pravilno obraču­ nana.
A number of clearings were either not carried out at all or for incorrect amounts; — that some directorates-general do not process the available information on progress made and related costs incurred and do not clear the corresponding pre-financing according to this progress, but use approximations when determining the cut-off; ANNEX 1.2 FOLLOW-UP OF OBSERVATIONS OF PRIOR YEARS CONCERNING THE RELIABILITY OF ACCOUNTS The Court’s audit of representative samples of pre-financing and of invoices/cost claims again identified errors with an immaterial financial impact overall but a high frequency. 
Številni obračuni sploh niso bili izvedeni ali pa so bili izvedeni za napačne zneske, — da nekateri generalni direktorati pri določanju ločitve proračun­ skih let uporabljajo približke, namesto da bi obdelali razpolo­ žljive informacije o doseženem napredku in s tem povezanih stroških ter na podlagi tega napredka obračunali ustrezno pred­ financiranje, PRILOGA 1.2 SPREMLJANJE POPRAVNIH UČINKOV OPAŽANJ O ZANESLJIVOSTI RAČUNOVODSKIH IZKAZOV IZ PREJŠNJIH LET Sodišče je pri reviziji reprezentativnih vzorcev predfinanciranja in računov/zahtevkov za povračilo stroškov znova ugotovilo napake z nepomembnim skupnim finančnim učinkom, vendar z veliko pogostostjo.
Therefore, the Commission should continue to make further efforts to improve the basic accounting data at the level of certain directorates-general. 
Zato bi si morala Komisija še naprej prizadevati za izboljšanje osnovnih računovodskih podatkov na ravni nekaterih generalnih direktoratov.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/41 Observations raised in prior years Court’s analysis of the progress made Commission reply — for the first time in its 2010 Annual Report that in a growing number of cases the Commission has failed to properly record payments giving rise to an asset, in particular for financial engineering instruments and advances for other aid schemes. The issue of the financial engineering instruments was already addressed in the 2010 accounts on receipt of information provided by Member States on a voluntary basis. 
SL 12.11.2012 UradnilistEvropskeunije C344/41 Opažanja iz prejšnjih let Analiza doseženega napredka, ki jo je opravilo Sodišče Vprašanje instrumentov finančnega inženiringa je bilo obravnavano Odgovori Komisije — prvič v svojem letnem poročilu za proračunsko leto 2010, da Komisija v naraščajočem številu primerov ni uspela pravilno evidentirati plačil, ki privedejo do sredstva, zlasti za instrumente finančnega inženiringa in predplačila za druge sheme pomoči. že v računovodskih izkazih za leto 2010 ob prejetju informacij, ki so jih prostovoljno predložile države članice.
The Commission also proposed to amend the current legal framework and made appropriate proposals for the post 2013 period in order to make the transmission of the necessary information compulsory. 
Komisija je predlagala tudi spremembo sedanjega zakonodajnega okvira in pripravila ustrezne predloge za obdobje po letu 2013, tako da bo posredo­ vanje potrebnih informacij obvezno.
The legal basis for the financial engineering instruments as well as for the State aid prepaid amounts, including an annex to the declaration of expenditure has been implemented (amendment to the Council Regulation (EC) No 1083/2006 on 13 December 2011). 
Pravna podlaga za instrumente finančnega inženiringa in predplačani zneski za sheme državne pomoči, vključno s prilogo k izkazu o izdatkih, je bila prenesena (predlog spremembe Uredbe Sveta (ES) št. 1083/2006 z dne 13. decembra 2011).
Following this amendment, the European Commission has a legal basis to request the required information from the Member States. 
Evropska komisija ima na podlagi te spre­ membe pravno podlago, da od držav članic zahteva potrebne podatke.
Furthermore, as already mentioned in the Court’s 2009 Annual Report, some directorates-general did not comply with the requirement to register the invoices and cost statements within five working days of receipt. 
Poleg tega nekateri generalni direktorati, kot je bilo že navedeno v letnem poročilu Sodišča za leto 2009, niso upoštevali zahteve, da je treba račune in izjave o stroških knjižiti v petih delovnih dneh po prejetju.
The Commission's services will continue their efforts in this direction. 
Službe Komisije bodo nadaljevale prizadevanja v tej smeri.
To this end local systems are updated constantly, for example cost claims received by DG AGRI and DG REGIO are treated within the delay. 
V zvezi s tem se lokalni sistemi stalno posodabljajo. Zahtevki za plačila, ki jih prejmeta GD AGRI in GD REGIO, so na primer obravnavani v roku.
The Court noted in its 2010 Annual Report that the increased use of pre-financing in the EU budget and of new types of financial instruments makes it a matter of urgency for the Commission to revisit the relevant accounting rule in order to provide adequate guidance on the recognition and clearing of pre-financing. 
Sodišče je v svojem letnem poročilu za leto 2010 ugotovilo, da je zaradi povečane rabe predfinanciranja v proračunu EU in novih vrst finančnih instrumentov nujno, da Komisija znova preuči ustrezno računovodsko pravilo, da bi zagotovila ustrezne smernice o prizna­ vanju in obračunavanju predfinanciranja.
The relevant accounting rule was updated in 2012 in order to take into consideration the need to recognise the unused amounts of contributions to financial engineering instruments and advances paid for other aid schemes as an asset. 
Zadevno računovodsko pravilo je bilo v letu 2012 posodobljeno, tako da je upoštevana potreba po priznanju neporabljenih zneskov prispevkov v instrumente finančnega inženiringa in predplačil, izplačanih za druge sheme pomoči, kot sredstva.
The services are implementing the rule in the light of the Financial Instruments and State aid related payments (see reply above). 
Službe izvajajo pravila ob upoštevanju finančnih instrumentov in plačil, povezanih z državno pomočjo (glej odgovor zgoraj).
For the advances paid to Member States for other aid schemes and for contributions to the European Globalisation Adjustment Fund, a corresponding asset of 2 512 million euro has been recognised for the first time in the 2011 consolidated accounts. 
Za predplačila, izplačana državam članicam za druge sheme pomoči in za prispevke v Evropski sklad za prilagajanje globalizaciji je bilo v konsolidiranih računovodskih izkazih za leto 2011 prvič priznano sredstvo v znesku 2 512 milijonov EUR.
The above information will be used for the accounting purposes at the closure of the 2012 accounts. 
Zgornje informacije se bodo uporabile za računovodske namene ob zaključku računovodskih izkazov za leto 2012.
The unpaid amounts to the final bene­ ficiaries are based on pro-rata temporis estimation. 
Neplačani zneski končnim upravičencem temeljijo na oceni po načelu časovne porazdelitve.
Prior to 2011, Member States did not provide data to the Commission which would have allowed a reliable estimate to be made. 
Države članice pred letom 2011 Komisiji niso pošiljale podatkov, ki bi omogočali pripravo zanesljive ocene.
Information now available indicates that these amounts would not have been material. 
Podatki, ki so zdaj na voljo, kažejo, da ti zneski ne bi bili pomembni.
Since DG REGIO is currently at the sixth out of a seven year-programming period, it is not advisable to modify the methodology. 
Ker je GD REGIO trenutno v šestem od sedmih let programskega obdobja, metodologije ni priporočljivo spreminjati.
Nevertheless, this approach is foreseen to be modified for the next programming period, providing it is accepted by the Member States with the new Financial Regulation. 
Ta pristop naj bi bil spremenjen za novo programsko obdobje, pod pogojem, da ga države članice sprejmejo z novo finančno uredbo.
Except for the advances for the aid schemes related to the European Agricultural Fund for Rural Development, the unused amounts recognised for the aforementioned financial engineering instruments and other aid schemes have been established on the basis of the amounts contributed by the Commission, taking into consideration an estimate of the unused amounts on a straight line basis. 
Razen pri predplačilih za sheme pomoči, povezane z Evropskim kmetijskim skladom za razvoj podeželja, so bili neporabljeni zneski, priznani za omenjene instrumente finančnega inženiringa in druge sheme pomoči, določeni na podlagi zneskov, ki jih je prispevala Komisija, ob upoštevanju ocene neporabljenih zneskov na linearni podlagi.
The lack of information on the amounts actually used reduces significantly the usefulness of this information for management purposes. 
Pomanjkanje informacij o dejansko porabljenih zneskih močno zmanjšuje uporabnost teh informacij za poslo­ vodske namene.
Once the legal basis for the new programming period of Structural Funds enters into force the Commission will be entitled to receive information on the amounts actually used, which will be used for the preparation of the annual accounts. 
Ko bo začela veljati pravna podlaga za novo programsko obdobje struk­ turnih skladov, bo Komisija upravičena do prejemanja informacij o dejansko porabljenih zneskih, ki jih bo uporabila za pripravo letnih računovodskih izkazov.
These new requirements should also improve management information. 
Z novimi zahtevami naj bi se izboljšale tudi upravljavske informacije.
The method used by the Commission for the 2011 accounts is the most cost-effective and has already been used in the 2010 accounts. 
Metoda, ki jo je Komisija uporabila za izkaze v letu 2011, je stroškovno najučinkovitejša in je že bila uporabljena za izkaze v letu 2010.
EN C 344/42 Official Journal of the European Union 12.11.2012 Observations raised in prior years Court’s analysis of the progress made Commission reply 2. 
SL C 344/42 Uradni list Evropske unije 12.11.2012 Opažanja iz prejšnjih let Analiza doseženega napredka, ki jo je opravilo Sodišče 2.
Disclosures concerning recoveries and financial corrections 2. 
Razkritja glede izterjav in finančnih popravkov Odgovori Komisije 2.
Despite the weaknesses still affecting the reliability and completeness of the data presented by the Member States, in particular in the area of cohesion, certain improvements were noted over the years. 
Razkritja glede izterjav in finančnih popravkov Sodišče je že v svojem letnem poročilu za leto 2007 navedlo, da je Kljub slabostim, ki še vedno vplivajo na zanesljivost in popolnost podatkov, ki jih predstavijo države članice, zlasti na področju kohe­ zije, so bile v zadnjih letih opažene določene izboljšave.
At the beginning of 2011, the Commission launched an audit of the Member States' systems for recoveries in the area of cohesion. 
Komisija je na začetku leta 2011 začela z izvajanjem revizije sistemov za izterjave na področju kohezije v državah članicah.
The Commission's on-the-spot controls showed that the systems for recording and reporting data are not yet completely reliable in all Member States visited. 
Kontrole, ki jih je Komisija izvedla na kraju samem, so pokazale, da sistemi za evidentiranje in sporočanje podatkov še niso povsem zanesljivi v vseh obiskanih državah članicah.
Therefore, data from Member States in the area of cohesion are not disclosed in the notes to the 2011 financial statements. 
Zato podatki držav članic za področje kohezije niso razkriti v pojasnilih k računovodskim izkazom za leto 2011. 2.
The accounting officer's instructions provide the authorising officers by delegation guidance on the data to be supplied. 
Navodila računovodje vsebujejo smernice za odredbodajalce na podlagi prenosa pooblastil o podatkih, ki jih je treba predložiti.
The Court's audit found improvements in the application of this guidance. 
Sodišče je med revizijo odkrilo izboljšave v uporabi teh smernic.
However, additional efforts are needed to improve the quality of the data presented. 
Kljub temu so za izboljšanje kakovosti predloženih podatkov potrebna dodatna prizadevanja.
The Commission will continue its efforts to further improve the quality of the data presented. 
Komisija si bo še naprej prizadevala nadalje izboljšati kakovost predsta­ vljenih podatkov.
For the first time in its 2009 Annual Report, the Court criticised that for some areas of expenditure, the Commission does not system­ atically provide information reconciling the year in which the payment concerned is made, the year in which the related error is detected and the year in which the resulting financial correction is disclosed in the notes to the accounts. 
Sodišče je v letnem poročilu za leto 2009 prvič kritiziralo dejstvo, da Komisija za nekatera področja odhodkov ne zagotavlja sistema­ tično informacij, s katerimi bi bilo mogoče uskladiti leto, v katerem se izvrši zadevno plačilo, leto, v katerem se odkrije z njim povezana napaka, in leto, v katerem se v pojasnilih k računovodskim izkazom razkrije posledični finančni popravek.
Information reconciling payments, errors, recoveries and financial corrections is not yet presented. 
Informacije, s katerimi bi bilo mogoče uskladiti plačila, napake, izterjave in finančne popravke, še niso predstavljene.
The Court maintains its position that, wherever it is possible, such a reconciliation should be provided. 
Sodišče vztraja pri svojem stališču, da bi bilo treba takšno uskladitev predložiti vedno, ko je to mogoče.
Furthermore, a clear link should be established between amounts included in annual activity reports, in particular for estab­ lishing the residual error rate, and information on recoveries/fi­ nancial corrections presented in the accounts. 
Poleg tega bi morala biti vzpostavljena jasna povezava med zneski, navedenimi v letnih poročilih o dejav­ nostih, zlasti za določitev stopnje preostale napake, ter informaci­ jami o izterjavah/finančnih popravkih, predstavljenih v računovod­ skih izkazih.
The Commission takes note of the requests of the Court and points out that this is seldom possible. 
Komisija upošteva zahteve Sodišča in poudarja, da je to redko mogoče.
For cohesion, the reliability of data on recoveries received from Member States has improved in comparison to the last period, but the Commission agrees it should be further improved. 
Na področju kohezije se je v primerjavi s prejšnjim obdobjem zanesljivost podatkov o izterjavah, ki so jih poslale države članice, izboljšala, vendar se Komisija strinja, da jih je treba nadalje izboljšati.
To this effect the Commission has launched beginning of 2011 a risk-based audit of the Member States' systems for recoveries, based on the reporting made each year as at 31 March with the objective to improve reporting of national financial corrections to the Commission, and ensure completeness, accuracy and timeliness of reporting. 
V zvezi s tem je Komisija na začetku leta 2011 na podlagi vsakoletnega poročanja na dan 31. marca začela izvajati revizije sistemov držav članic za izterjave na podlagi ocene tveganja z namenom, da se izboljša sporočanje nacio­ nalnih finančnih popravkov Komisiji ter zagotovijo popolnost, točnost in pravočasnost sporočanja.
The first results have been reported in the 2011 annual activity reports of structural actions' directorates-general. 
Prvi rezultati so bili zabeleženi v letnih poročilih o dejavnostih za leto 2011 generalnih direktoratov za strukturne ukrepe.
In shared management financial corrections are not meant to recover irregular spending (which remains under the responsibility of the Member States) but rather to protect the EU budget from such irregu­ larities. 
Pri deljenem upravljanju finančni popravki niso namenjeni izterjavi nepravilnih odhodkov (kar ostaja odgovornost držav članic), ampak zaščiti proračuna EU pred tovrstnimi nepravilnostmi.
It is therefore not correct to link error rates of a given year to financial corrections and recoveries disclosed in the annual accounts of that same year. 
Povezava stopenj napak za dano leto s finančnimi popravki in izterjavami, razkritimi v računovod­ skih izkazih istega leta, zato ni pravilna.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/43 Observations raised in prior years Court’s analysis of the progress made Commission reply In addition, the differences in the timing of financial corrections and actual recoveries on one side, and error rates on the other also prevent this reconciliation. 
SL 12.11.2012 UradnilistEvropskeunije C344/43 Opažanja iz prejšnjih let Analiza doseženega napredka, ki jo je opravilo Sodišče Odgovori Komisije Poleg tega takšno povezavo preprečujejo tudi razlike v času finančnih popravkov in dejanskih izterjav na eni strani ter stopnje napak na drugi.