natgillin/translations-raw huggingface dataset:
10. http://ec.europa.eu/chafea/health/projects.html and http://ec.europa.eu/chafea/health/grants.html http://ec.europa.eu/health/programme/how_does_it_work/call_for_proposals/index_en.htm − The Agency launched five procurement procedures in the form of open calls for tenders aimed at organising training activities for staff of EU Member States, candidate countries, European Neighbourhood Policy countries and EFTA national authorities who are involved in official control activities. − The purpose of the training is to keep the officials up-to-date with all aspects of EU food law and ensure that controls are carried out in a more uniform, objective and satisfactory manner in all Member States. 
6. 2014, str. 10. http://ec.europa.eu/chafea/health/projects.html in http://ec.europa.eu/chafea/health/grants.html. http://ec.europa.eu/health/programme/how_does_it_work/call_for_proposals/index_en.htm. ponudb z namenom organiziranja dejavnosti usposabljanja za uslužbence iz držav članic EU, držav kandidatk, držav evropske sosedske politike in držav EFTA, ki so vključeni v uradne nadzorne dejavnosti. − Namen tega usposabljanja je zagotoviti, da so uradniki redno seznanjeni z vsemi vidiki prava EU na področju hrane ter da se kontrole v vseh državah članicah izvajajo bolj enotno, objektivno in ustrezno.
A broad range of legislation is covered, from animal health and welfare to plant health and food hygiene and control. − The Agency made the transfer from the first to the second phase of five contracts running since 2012 to provide training on 11 different subjects, and published two specific requests for services for the organisation of the 2nd Food Crime Conference and participation by the BTSF in activities around the 2015 Milan Expo. − Specific training activities for third countries, especially developing countries, were continued under the BTSF programme, which is financed from the DG DEVCO and DG TRADE budgets. 
Zajema širok obseg zakonodaje, od zdravja in dobrobiti živali, do zdravja rastlin ter higiene in nadzora živil. − Agencija je pri petih pogodbah, ki se izvajajo od leta 2012, s prve faze napredovala do druge in zagotovila usposabljanje o 11 različnih temah ter objavila dve posebni zahtevi za storitve za organizacijo druge konference o kaznivih dejanjih na področju hrane ter sodelovanje programa boljšega usposabljanja za varnejšo hrano v dejavnostih, povezanih s svetovno razstavo Expo 2015 v Milanu. − V okviru programa boljšega usposabljanja za varnejšo hrano, ki se financira iz proračuna GD DEVCO in GD TRADE, so se nadaljevale posebne dejavnosti usposabljanja za tretje države, zlasti države v razvoju.
The purpose of these activities is to familiarise third-country officials involved in food controls with the applicable EU standards and import requirements. − In 2014 the BTSF initiative achieved the target rate set at launch of around 6 000 participants per year from Member States. 
Namen teh dejavnosti je uradnikom tretjih držav, ki sodelujejo pri kontrolah hrane, približati veljavne standarde in uvozne zahteve EU. − Pobuda boljšega usposabljanja za varnejšo hrano je v letu 2014 privabil približno 6 000 udeležencev iz držav članic in tako dosegel letni cilj, zastavljen ob začetku programa.
Overall satisfaction is close to the targeted 85 %, and more than 90 % of participants evaluate the knowledge gained as useful. 
Splošna stopnja zadovoljstva je blizu ciljnim 85 %, več kot 90 % udeležencev pa pridobljeno znanje ocenjuje kot koristno.
6 3 Source: Annex supplied by the Agency. 
6 3 Vir: Priloga, ki jo je posredovala Agencija.
CONSUMERS, HEALTH, AGRICULTURE AND FOOD EXECUTIVE AGENCY THE AGENCY’S REPLY 11: The Agency accepts the Court's comments. 
CONSUMERS, HEALTH, AGRICULTURE AND FOOD EXECUTIVE AGENCY ODGOVOR AGENCIJE 11: Agencija sprejema pripombe Računskega sodišča.
The Agency shall continue its efforts to further reduce the carry-overs for title III (Expenditure linked to the Agency's operations) through early planning and close monitoring of contracts. Chafea reply 
Še naprej se bo trudila, da bo z zgodnjim načrtovanjem in pozornim spremljanjem pogodb dodatno znižala stopnjo prenesenih proračunskih sredstev v naslovu III (odhodki, povezani z dejavnostmi Agencije).
EN 16.12.2010 OfficialJournaloftheEuropeanUnion C342/7 REPORT on the annual accounts of the Clean Sky Joint Undertaking for the financial year ended 31 December 2009, together with the replies of the Joint Undertaking INTRODUCTION . . . . . . . . . . . . . . STATEMENT OF ASSURANCE . . . . COMMENTS ON BUDGETARY AND OTHER MATTERS . . . . . . . . . . . . . 
SL 16.12.2010 UradnilistEvropskeunije C342/7 POROČILO o letnih računovodskih izkazih Skupnega podjetja „Čisto nebo“ za proračunsko leto, ki se je končalo 31. decembra 2009, z odgovori Skupnega podjetja (2010/C 342/02) KAZALO UVOD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .. .. .. ... .. .. .. ... .
Replies of the Joint Undertaking . . ... .. . . .. ... .. .. .. .. . . ... .. . . .. ... .. .. .. .. . 
7-16 8 PRIPOMBE O UPRAVLJANJU PRORAČUNA IN FINANČNEM POSLOVODENJU . . . . . . . . . . .
FINANCIAL MANAGEMENT . . . . . . . . .. ... .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ... .. .. .. .. . . . .. . . .. . .. . . .. . . . . . . .. .. .. ... .. .. .. ... . .. .. ... .. .. .. ... . .. .. ... .. .. .. ... . .. .. ... .. .. .. ... . . . . . . . . . . . . . . . . . . .. .. ... .. .. .. ... . 
17-22 9 DRUGE ZADEVE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EN C 342/8 Official Journal of the European Union 16.12.2010 Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (5). 
13 Odstavek Stran SL C 342/8 Uradni list Evropske unije 16.12.2010 Odgovornost direktorja 9.
Asauthorisingofficer,theDirectorimplementsthe revenue and expenditure of the budget in accordance with the financial rules of the Joint Undertaking (6) under his own responsibility and within the limits of the authorised appro­ priations (7). 
Direktorjekotodredbodajalecodgovorenzaizvrše­ vanje prihodkov in odhodkov proračuna v skladu s finanč­ nimi pravili Skupnega podjetja(6) in v mejah odobrenih proračunskih sredstev(7).
The Director is responsible for putting in place (8) the organisational structure and the internal management and control systems and procedures relevant for drawing up final accounts(9) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. The Court’s responsibility 10. 
Odgovoren je za vzpostavitev(8) organizacijske strukture, notranjih upravljavskih in kontrolnih sistemov ter uvedbo postopkov v zvezi s pripravo končnih računovodskih izkazov (9), v katerih ni pomembnih napačnih navedb, ne glede na to, ali so te posledica goljufije ali napake, ter za zagotovitev zakonitosti in pravilnosti tran­ sakcij, povezanih s temi izkazi.
The Court’s responsibility is to provide, on the basis of its audit, a statement of assurance as to the reliability of the annual accounts of the Joint Undertaking and the legality and regularity of the transactions underlying them. 
Odgovornost Sodišča je, da na podlagi svoje revizije zagotovi izjavo o zanesljivosti letnih računovodskih izkazov Skupnega podjetja ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The procedures selected depend on its audit judgement, including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error. 
Izbrani postopki so odvisni od njegove revizijske presoje, vključno z oceno tveganja pomembno napačne navedbe v računovodskih izkazih ali nezakonitih ali nepravilnih transakcij, ne glede na to, ali so te posledica goljufije ali napake.
In making those risk assessments, internal control relevant to the entity’s preparation and presentation of accounts is considered in order to design audit procedures that are appropriate in the circumstances. 
Pri pripravi teh ocen tveganja se upošteva notranja kontrola, ki jo revidiranec izvaja pri pripravi in predstavitvi računovodskih izkazov, da se lahko oblikujejo revizijski postopki, ki so primerni glede na okoli­ ščine.
The Court’s audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the accounts. 
Sodišče med svojo revizijo tudi ovrednoti primernost uporabljenih računovodskih usmeritev, razumnost računo­ vodskih ocen, ki jih je pripravilo vodstvo, in skupno pred­ stavitev računovodskih izkazov.
TheCleanSkyJointUndertaking,locatedinBrussels,was set up in December 2007 (1) for the period up to 31 December 2017. 
Skupno podjetje „Čisto nebo“ s sedežem v Bruslju je bilo ustanovljeno decembra 2007 (1) za obdobje do 31. decembra 2017.
TheobjectiveoftheCleanSkyJointUndertakingisto accelerate the development, validation and demonstration of clean air transport technologies in the EU for earliest possible deployment (see Table). 
Cilj Skupnega podjetja „Čisto nebo“ je pospešiti razvoj čistih tehnologij zračnega prometa v EU, jih potrditi in predsta­ viti, da bi se lahko začele čim prej uporabljati (glej tabelo).
TheresearchactivitiescoordinatedbytheJointUnder­ taking are divided into six technological areas or ‘integrated technology demonstrators’ (ITDs). 
Raziskovalnedejavnosti,kijihkoordiniraSkupnopodjetje, so razdeljene na šest tehnoloških področij, imenovanih „integri­ rani tehnološki demonstratorji“ (v nadaljnjem besedilu: ITD).
ThefoundingmembersoftheJointUndertakingarethe European Union represented by the Commission as public representative, and industrial partners as the leaders of the ITDs, together with the associate members of the ITDs. 
Ustanovni člani Skupnega podjetja so Evropska unija, ki jo v javnosti zastopa Komisija, industrijski partnerji kot vodje ITD in pridruženi člani posameznih ITD.
ThemaximumEUcontributiontotheCleanSkyJoint Undertaking to cover running costs and research activities is 800 million euro to be paid from the budget of the Seventh Research Framework Programme. 
Najvišji prispevek EU k Skupnemu podjetju „Čisto nebo“ za pokrivanje stroškov poslovanja in raziskovalnih dejavnosti je 800 milijonov EUR, ki se izplačajo iz proračuna sedmega okvir­ nega programa za raziskave.
Other Members of the Joint Undertaking are to contribute resources at least equal to the EU contribution, including in-kind contributions. 
Drugi člani Skupnega podjetja prispevajo sredstva, ki so vsaj enaka prispevku EU, vključno s stvarnimi vložki.
TheJointUndertakingstartedworkingautonomouslyon 16 November 2009. 
Skupno podjetje je začelo samostojno delovati 16. novembra 2009.
STATEMENT OF ASSURANCE 7. 
IZJAVA O ZANESLJIVOSTI 7.
Pursuant to the provisions of Article 287(1) of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts (2) of the Clean Sky Joint Undertaking, which comprise the ‘financial statements’ (3) and the ‘reports on implementation of the budget’ (4) for the financial year ended 31 December 2009 and the legality and regularity of the transactions underlying those accounts. 
Sodišče je v skladu z določbami člena 287(1) Pogodbe o delovanju Evropske unije revidiralo letne računovodske izkaze (2) Skupnega podjetja „Čisto nebo“, ki jih sestavljajo „računovodski izkazi“ (3) in „poročila o izvrševanju proračuna“ (4), za proračunsko leto, ki se je končalo 31. decembra 2009, ter zakonitost in pravilnost transakcij, povezanih s temi računovodskimi izkazi.
This Statement of Assurance is addressed to the European Parliament and the Council in accordance with (1) Council Regulation (EC) No 71/2008 of 20 December 2007 setting up the Clean Sky Joint Undertaking (OJ L 30, 4.2.2008, p. 
71/2008 z dne 20. decembra 2007 o ustano­ vitvi Skupnega podjetja „Čisto nebo“ (UL L 30, 4.2.2008, str.
(2) These accounts should be accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items. 
(2) Tem računovodskim izkazom bi moralo biti priloženo poročilo o upravljanju proračuna in finančnem poslovodenju med letom, ki med drugim vsebuje podatke o stopnji izvrševanja odobrenih proračunskih sredstev in povzetek informacij o prenosih odobrenih proračunskih sredstev med različnimi proračunskimi postavkami.
(3) The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information. 
(3) Računovodski izkazi zajemajo bilanco stanja in izkaz poslovnega izida, izkaz denarnih tokov, izkaz gibanja kapitala in prilogo k računovodskim izkazom, v kateri so opisane pomembne računo­ vodske usmeritve in podana druga pojasnila.
(4) The budget implementation reports should comprise the budget outturn account and its annex. 
(4) Poročila o izvrševanju proračuna bi morala vsebovati izkaz reali­ zacije proračuna in njegovo prilogo.
(5) OJ L 248, 16.9.2002, p. 
(5) UL L 248, 16.9.2002, str.
(6) Financial Rules of the Clean Sky Joint Undertaking adopted by Decision of its Governing Board on 7 November 2008. 
(6) Finančna pravila Skupnega podjetja „Čisto nebo“ so bila sprejeta s sklepom upravnega odbora 7. novembra 2007.
(7) Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 (OJ L 357, 31.12.2002, p. 
(7) Člen 33 Uredbe Komisije (ES, Euratom) št. 2343/2002 z dne 19. novembra 2002 (UL L 357, 31.12.2002, str.
(8) Article 38 of Regulation (EC, Euratom) No 2343/2002. 
(8) Člen 38 Uredbe (ES, Euratom) št.
(9) The rules concerning the presentation of the accounts and accounting by EU bodies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p. 
2343/2002. (9) Pravila, ki veljajo za organe EU v zvezi s predstavitvijo računovod­ skih izkazov in računovodstvom, so določena v poglavju 1 naslova VII Uredbe (ES, Euratom) št.
23) and are incorporated in the Financial Rules of Clean Sky Joint Undertaking. 
23), in so kot takšna sestavni del finančnih pravil Skupnega podjetja „Čisto nebo“.
EN 16.12.2010 OfficialJournaloftheEuropeanUnion C342/9 13. 
SL 16.12.2010 UradnilistEvropskeunije C342/9 13.
TheCourtconsidersthattheauditevidenceobtained is sufficient and appropriate to provide a basis for the opinions set out below. 
Sodišče meni, da so pridobljeni revizijski dokazi zado­ stni in ustrezni, da zagotavljajo osnovo za spodaj podani mnenji.
Opinion on the reliability of the accounts 14. 
Mnenje o zanesljivosti računovodskih izkazov 14.
In the Court’s opinion, the Annual Accounts of the Clean Sky Joint Undertaking present fairly, in all material respects, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Rules. 
Po mnenju Sodišča letni računovodski izkazi Skup­ nega podjetja „Čisto nebo“ v vseh pomembnih vidikih pošteno predstavljajo njegovo finančno stanje na dan 31. decembra 2009 ter rezultate njegovega poslovanja in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami njegovih finančnih pravil.
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 15. 
Mnenje o zakonitosti in pravilnosti z izkazi povezanih tran­ sakcij 15.
IntheCourt’sopinion,theunderlyingtransactions audited for the financial year ended 31 December 2009 were, in all material respects, legal and regular. 
Po mnenju Sodišča so bile revidirane transakcije, povezane z letnimi računovodskimi izkazi, za proračunsko leto, ki se je končalo 31. decembra 2009, v vseh pome­ mbnih vidikih zakonite in pravilne.
ThecommentswhichfollowdonotcalltheCourt’s opinions into question. COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 17. 
PRIPOMBE O UPRAVLJANJU PRORAČUNA IN FINANČNEM POSLOVODENJU Izvrševanje proračuna 17.
Theadoption,structureandpresentationoftheapproved budget of the Joint Undertaking for 2009 were not in line with the Council Regulation setting up the Clean Sky Joint Under­ taking, nor the Financial Rules of the Joint Undertaking. 
Sprejetje, struktura in predstavitev odobrenega proračuna Skupnega podjetja za leto 2009 niso bili v skladu z uredbo Sveta o ustanovitvi Skupnega podjetja „Čisto nebo“ niti s fina­ nčnimi pravili Skupnega podjetja.
The budget does not respect the principle of equilibrium and does not include all the required elements (for example, a staff estab­ lishment plan). 
V proračunu ni upoštevano načelo ravnotežja in ne vsebuje vseh zahtevanih elementov (organizacijske sheme, na primer).
Thefinalbudgetincludedcommitmentappropriationsof 91 million euro and payment appropriations of 60 million euro. 
V končnem proračunu so odobritve za prevzem obvez­ nosti znašale 91 milijonov EUR, odobritve plačil pa 60 mili­ jonov EUR.
The utilisation rate for commitment appropriations was 98 %, the rate for payment appropriations was less than 1 %. 
Stopnja izkoriščenosti odobritev za prevzem obvez­ nosti je bila 98 %, odobritev plačil pa manj kot 1 %.
The Joint Undertaking concluded contracts for 70,6 million euro in December 2009, but the pre-financing payments amounting to 56,5 million euro could only be made in January 2010. 
Skupno podjetje je decembra 2009 sklenilo pogodbe v vrednosti 70,6 milijona EUR, vendar je bilo plačila predfinanciranja v višini 56,5 milijona EUR mogoče izvršiti šele januarja 2010.
The research activities pre-financed by the Commission in 2008 on behalf of the Joint Undertaking were not fully implemented during 2009. 
Raziskovalne dejavnosti, ki jih je Komisija predfinancirala v letu 2008 v imenu Skupnega podjetja, v letu 2009 niso bile v celoti izvedene.
Due to delays in the projects, only 8,7 million euro or 65 % of the 13,6 million euro pre-financing was used. 
Zaradi zamud pri projektih je bilo porabljenih samo 8,7 milijona EUR od 13,6 milijona EUR, kar je 65 %.
Therefore, at the end of 2009, the Joint Undertaking had a potential outstanding recoverable amount of 4,9 million euro. 
Zato je imelo Skupno podjetje konec leta 2009 potencialen neporavnan znesek za izterjavo v višini 4,9 milijona EUR.
Presentation of the accounts: members’ contributions 20. 
Predstavitev računovodskih izkazov: prispevki članov 20.
TheCourtnotesthattheactivitiesoftheEUJointUnder­ takings are funded by contributions from their members, and that the Joint Undertakings have no capital as such. 
Sodišče opaža, da se dejavnosti skupnih podjetij EU financirajo s prispevki njihovih članov in da nimajo kapitala kot takšnega.
The Court recommended that this specific feature of the Joint Undertakings is clearly disclosed in the accounts. 
Sodišče je priporočilo, da se ta posebna značilnost skupnih podjetij jasno razkrije v računovodskih izkazih.
The Court therefore welcomes the fact that, in accordance with EU Accounting Rule 1 (Group Accounting), the contributions from members are presented under Net Assets in the Balance Sheets of the Joint Undertakings, and that further information on the nature of the contributions is provided in the Notes to the Accounts. 
Sodišče zato pozdravlja dejstvo, da so prispevki članov v skladu z računovodskim pravilom EU št. 1 (skupinsko računo­ vodstvo) prikazani v neto sredstvih v bilancah stanja skupnih podjetij in da pojasnila k računovodskim izkazom vsebujejo dodatne informacije o naravi prispevkov.
The Court considers that the presentation of members’ contributions in the Accounts of the Joint Undertakings should be harmonised as far as possible and notes the intention of the Commission to issue detailed guidance in this respect to the Joint Undertakings. 
Sodišče meni, da bi moral biti prikaz prispevkov članov v računovodskih izkazih skupnih podjetij čim bolj harmoni­ ziran, ter jemlje na znanje namen Komisije, da bo skupnim podjetjem pripravila podrobne smernice o tem.
OTHER MATTERS Internal control systems 23. 
DRUGE ZADEVE Sistemi notranje kontrole 23.
TheJointUndertakingisinthestart-upphaseand procedures have been developed for relevant areas of the organisation such as the financial workflow and procurements. 
Skupno podjetje je v zagonski fazi in je razvilo postopke za pomembna področja organizacije, kot so finančni delovni postopki in javna naročila.
However, as demonstrated by the Court’s audit findings, these internal control procedures require further development in order to meet the requirements for effective and efficient internal control set out in the Financial Rules of the Joint Undertaking. 
Vendar so revizijske ugotovitve Sodišča pokazale, da je treba te postopke notranje kontrole še izboljšati, da bodo skladni z zahtevami za uspešno in učinko­ vito notranjo kontrolo, kot je določena v finančnih pravilih Skupnega podjetja.
At the end of 2009, the underlying business processes had not yet been formalised and had not been validated by the Accounting Officer as required by the Financial Rules of the Joint Undertaking. 
Stempovezaniposlovniprocesiobkonculeta2009še niso bili formalizirani in računovodja jih še ni potrdil, kot zahtevajo finančna pravila Skupnega podjetja.
TheCleanSkyJointUndertakingusestheCommission’s financial management IT tools, which may be considered robust systems. 
Skupno podjetje „Čisto nebo“ uporablja informacijska orodja Komisije za finančno poslovodenje, ki se lahko štejejo za robustne sisteme.
However further development of IT processes and policies is necessary to ensure business continuity. 
Vendar je treba zaradi zagotavljanja nepre­ kinjenosti poslovanja informacijske procese in politike še dodatno razviti.
TheprocedurelaiddownintheCleanSkyFinancial Rules and the General Agreement with the Commission for the request for payment of the Commission contributions was not properly applied. 
Postopek, določen v finančnih pravilih Skupnega podjetja in splošnem sporazumu s Komisijo za zahtevek za plačilo prispevka Komisije, ni bil pravilno uporabljen.
The Court tested five recovery orders, and found that in each case, the request for payment was not accompanied by the required cash-flow forecast. 
Sodišče je preiz­ kusilo pet nalogov za izterjavo in pri vseh ugotovilo, da zahtevku za plačilo ni bil priložen načrt denarnih tokov.
Internal Audit Function and Commission Internal Audit Service 27. 
Funkcija notranje revizije in služba Komisije za notranjo revi­ zijo 27.
In line with the views expressed in its Opinions No 4/2008 on the Financial Regulation of the Fusion for Energy Joint Undertaking and No 2/2010 on the Financial Regulation of SESAR Joint Undertaking, the Court considers that the current provision in the Statutes of the Joint Undertaking on the role of the Commission’s internal auditor should be clarified. 
2/2010 o fina­ nčnih pravilih Skupnega podjetja SESAR in št. 4/2008 o fina­ nčni uredbi za Evropsko skupno podjetje za ITER in razvoj fuzijske energije, Sodišče meni, da je treba sedanjo določbo statuta Skupnega podjetja o vlogi notranjega revizorja Komisije dodatno pojasniti.
EN C 342/10 Official Journal of the European Union 16.12.2010 28. 
SL C 342/10 Uradni list Evropske unije 16.12.2010 28.
Article 11 of the Statutes of the Clean Sky Joint Under­ taking states that the functions of the Commission’s internal auditor are to be carried out under the responsibility of the Governing Board of the Joint Undertaking. 
Člen 11 statuta Skupnega podjetja „Čisto nebo“ določa, da se naloge notranjega revizorja Komisije izvajajo pod odgo­ vornostjo upravnega odbora Skupnega podjetja.
In the Court’s opinion, such an arrangement is appropriate for the internal auditing function within the Joint Undertaking but not for the Commission’s internal auditor, whose responsibilities relate to the general EU budget as a whole. 
Po mnenju Sodišča je takšna ureditev primerna za funkcijo notranje revizije v Skupnem podjetju, ne pa za notranjega revizorja Komisije, katerega odgovornosti so povezane s splošnim proračunom EU kot celoto.