natgillin/translations-raw huggingface dataset:
The frequency and intensity of audit work in individual Member States and beneficiary countries depend on the type of audit and the results of sampling. The number and length of audit visits can therefore vary between countries and from year to year. 
Pogostost in intenzivnost revizijskega dela v posameznih državah članicah in državah upravičenkah sta odvisni od vrste revizije in rezultatov vzorčenja, zato se lahko število revizijskih obiskov in njihovo trajanje razlikujeta med državami in med leti.
In 2014, the ECA’s auditors spent 4 915 days auditing on the spot — in Member States and outside the EU — ob‐ taining evidence for annual reports and selected audit tasks (special reports). 
Leta 2014 so revizorji Sodišča porabili 4 915 dni za revizije na kraju samem v državah članicah in zunaj EU ter pri tem zbrali dokaze za letna poročila in izbrane revizijske naloge (posebna poročila).
In addition, a significant amount of time was spent at the EU institutions in Brussels and Luxembourg, as well as at decentralised agencies and bodies across the EU. 
Poleg tega je bilo veliko časa porabljenega v institucijah EU v Bruslju in Luxembourgu ter v centraliziranih agencijah in organih po vsej EU.
In 2014 our auditors spent fewer days auditing on the spot in comparison with previous years. 
Leta 2014 so naši revizorji porabili manj dni za revizije na kraju samem kot v prejšnjih letih.
This reflects more efficient working practices and increased use of technology such as videoconferencing. 
To odraža učinkovitejše delovne prakse in povečano rabo tehnologije, kot so videokonference.
4 915 days auditing on the spot 
Revizorji EU so za revizije na kraju samem porabili 4 915 dni
Our activities 09 2014 on‐the‐spot audit days Italy Poland Germany Spain France United Kingdom Portugal Greece Romania Czech Republic Lithuania Austria Sweden Hungary Netherlands Slovakia Denmark Latvia Bulgaria Belgium Finland Ireland Croatia Slovenia Estonia Malta Cyprus Luxembourg Rwanda India Norway United States Algeria Cambodia Morocco Seychelles South Africa Switzerland Zambia Côte d’Ivoire Mozambique Democratic Republic of the Congo Fiji Thailand Belize Tunisia Colombia Georgia Indonesia Lesotho Nigeria Serbia Cameroon Mauritania Afghanistan Israel Senegal Tanzania Madagascar Turkey 0 50 100 150 200 250 300 350 400 450 500 
Naše dejavnosti 09 Število dni, porabljenih za revizije na kraju samem v letu 2014 Italija Poljska Nemčija Španija Francija Združeno kraljestvo Portugalska Grčija Romunija Češka Litva Avstrija Švedska Madžarska Nizozemska Slovaška Danska Latvija Bolgarija Belgija Finska Irska Hrvaška Slovenija Estonija Malta Ciper Luksemburg Ruanda Indija Norveška Združene države Amerike Alžirija Kambodža Maroko Sejšeli Južna Afrika Švica Zambija Slonokoščena obala Mozambik Demokratična republika Kongo Fidži Tajska Belize Tunizija Kolumbija Gruzija Indonezija Lesoto Nigerija Srbija Kamerun Mavretanija Afganistan Izrael Senegal Tanzanija Madagaskar Turčija 0 50 100 150 200 250 300 350 400 450 500
Our activities 10 Annual report on the implementation of the 2013 EU budget During 2014, the majority of our financial and compli‐ ance audit work was devoted to the implementation of the 2013 EU budget. 
Naše dejavnosti 10 Letno poročilo o izvrševanju proračuna EU za leto 2013 Leta 2014 smo večino svojega dela pri revizijah zaključnih računov in skladnosti namenili izvrševanju proračuna EU za leto 2013.
The resulting 2013 annual report was published on 5 November 2014 and presented to our stakeholders, such as the European Parliament and its Committee on Budgetary Control, the Council of the European Union (Economic and Financial Affairs Coun‐ cil), national parliaments and governments, as well as to the media. 
Letno poročilo za leto 2013, ki je bilo nato pripravljeno, je bilo objavljeno 5. novembra 2014. Predstavili smo ga deležnikom, kot so Evropski parlament in njegov Odbor za proračunski nadzor, Svet EU (Svet za ekonomske in finančne zadeve), nacionalni parlamenti in vlade, ter medijem.
The objective of the annual report is to provide find‐ ings and conclusions that help the European Parlia‐ ment, the Council and citizens to assess the quality of EU financial management. 
Cilj letnega poročila je pripraviti ugotovitve in zaključke, ki Evropskemu parlamentu, Svetu in državljanom pomagajo pri oceni kakovosti finančnega poslovodenja EU, ter dati koristna priporočila za izboljšave.
Central to the 2013 an‐ nual report was the 20th annual statement of assurance (or ‘DAS’) on the reliability of the EU’s accounts and the regularity of the transactions underlying them. 
Osrednji del letnega poročila za leto 2013 je bila 20. letna izjava o zanesljivosti (déclaration d’assurance – DAS) zaključnega računa EU in pravilnosti z njim povezanih transakcij.
This an‐ nual report provided an increased level of information on the performance of EU spending, as well as on the Commission’s reporting on performance. 
Letno poročilo je zagotovilo povečano količino informacij o smotrnosti poslovanja pri porabi EU ter o poročanju, ki ga glede smotrnosti poslovanja opravlja Komisija.
4.7% estimated error rate in EU budget President Caldeira handing over the 2013 annual report to the President of the European Parliament, Martin Schulz. 
4,7 % ocenjena stopnja napake v proračunu EU Predsednik Caldeira predaja letno poročilo za leto 2013 predsedniku Evropskega parlamenta Martinu Schulzu.
Our activities 11 The key messages of the 2013 annual report ο The ECA has given a clean opinion on the reliability of the 2013 accounts of the European Union. 
Naše dejavnosti 11 Ključna sporočila letnega poročila za leto 2013 ο Sodišče je izreklo mnenje brez pridržkov o zanesljivosti zaključnega računa Evropske unije za leto 2013.
Revenue for 2013, taken as a whole, was legal and regular, as were commitments. ο Payments for 2013 were materially affected by error. 
Prihodki za leto 2013 so bili kot celota zakoniti in pravilni, prav tako tudi obveznosti. ο Na plačila za leto 2013 je pomembno vplivala napaka.
The ECA therefore has given an adverse opinion on their legality and regularity. 
Evropsko računsko sodišče je zato izreklo negativno mnenje o njihovi zakonitosti in pravilnosti.
The estimated error rate, which measures the level of irregularity, for 2013 payments was 4.7 %, close to that of 2012 (4.8 %) and persistently above the materiality threshold of 2 %. ο The two most error‐prone spending areas were regional policy, energy and transport, with a 6.9 % estimated error rate, and rural development, environment, fisheries and health, with 6.7 %. 
Ocenjena stopnja napake, s katero se meri raven nepravilnosti, je za plačila za leto 2013 znašala 4,7 %, kar je blizu stopnji iz leta 2012 (4,8 %) in vztrajno nad 2-odstotnim pragom pomembnosti. ο Področji porabe, na katerih so bile napake najpogostejše, sta bili regionalna politika, energetika in promet z ocenjeno stopnjo napake v višini 6,9 % ter razvoj podeželja, okolje, ribištvo in zdravje s 6,7 %.
For shared management as a whole, the estimated error rate was 5.2 %. ο Overall, with significant variations between Member States, the supervisory and control systems examined were partially effective in ensuring the regularity of payments. 
Pri deljenem upravljanju kot celoti je bila ocenjena stopnja napake 5,2 %. ο Preučeni nadzorni in kontrolni sistemi, pri katerih obstajajo velike razlike med državami članicami, so bili v glavnem delno uspešni pri zagotavljanju pravilnosti plačil.
As in 2012, for a large proportion of the trans‐ actions affected by error in the shared management areas, authorities in the Member States had sufficient information available to have detected and corrected the errors before claiming reimbursement from the Commission. ο Corrective and recovery action by the Member States authorities and the Commission had a positive impact on the estimated error rate. 
Tako kot leta 2012 so organi v državah članicah za velik del transakcij na področjih deljenega upravljanja, na katere je vplivala napaka, imeli dovolj podatkov, da bi lahko odkrili in popravili napake, preden so zahtevali povračilo od Komisije. ο Popravljalni ukrepi in izterjave organov držav članic in Komisije so pozitivno vplivali na ocenjeno stopnjo napake.
This lack of focus on performance is a fundamental flaw in the design of much of the EU budget. 
To pomanjkanje usmerjenosti v smotrnost poslovanja je temeljna hiba v zasnovi velikega dela proračuna EU.
Our activities 12 2013 results of transaction testing for EU spending areas Audited amount and most likely error rate 6.9 % 3.6 % 3.1 % 6.7 % 4.6 % 2.6 % Spending area Agriculture: market and direct support Audit conclusion Regional policy, energy and transport Employment and social affairs Affected by material error Free from material error Rural development, environment, fisheries and health Research and other internal policies External relations, aid and enlargement Administrative and related expenditure 1.0 % 0 €10 bn % Most likely error rate (estinated error rate based on the quantifiable errors found in the statistical sample of transactions) Table taken from 2013 EU audit in brief, available on our website (http://eca.europa.eu). €20 bn €30 bn €40 bn €50 bn 
Naše dejavnosti 12 Rezultati preizkušanja transakcij za področja porabe EU za leto 2013 Revidirani znesek in najverjetnejša stopnja napake 6,9 % 3,6 % 3,1 % 6,7 % 4,6 % 2,6 % Področje porabe Regionalna politika, energetika in promet Kmetijstvo: tržna in neposredna podpora Zaposlovanje in socialne zadeve Razvoj podeželja, okolje, ribištvo in zdravje Raziskave in druge notranje politike Zunanji odnosi, pomoč in širitev Upravni in drugi odhodki 1,0 % 0 10 mrd. EUR 20 mrd. EUR 30 mrd.
Our activities 13 Agriculture and cohesion: overview of EU spending 2007–13 For the first time in 2014 the ECA published — in 23 EU languages — a background document alongside the annual reports in order to provide a multiannual perspective on our statement of assurance findings in the two major spending areas of agriculture and cohesion. 
Naše dejavnosti 13 Kmetijstvo in kohezija: pregled porabe EU v obdobju 2007–2013 Sodišče je leta 2014 poleg letnih poročil prvič (v 23 jezikih EU) objavilo dokument o ozadju, da bi zagotovilo večletno perspektivo glede naših ugotovitev, povezanih z izjavo o zanesljivosti, na dveh glavnih področjih porabe, kmetijstvu in koheziji.
It drew lessons learnt regarding EU financial management and control issues during the past spending period, summarised our audit results and identified challenges for the new 2014–20 spending period. 
Učilo se je iz izkušenj, ki so bile glede zadev finančnega poslovodenja in kontrole EU pridobljene v prejšnjem obdobju porabe, povzelo naše revizijske rezultate in ugotovilo izzive v novem obdobju porabe 2014–2020.
It also addressed the European Parliament’s request for country‐specific information in shared management. 
Odzvalo se je tudi na zahtevo Evropskega parlamenta za informacije o posameznih državah na področju deljenega upravljanja.
Key messages ο Except for direct aid and market support for farmers in agriculture, the pressure to spend funds is a key com‐ ponent of risk for shared management expenditure. ο The main risks to regularity of agricultural spending are the ineligibility of land, animals or costs on which subsidy payments are based and of beneficiaries in receipt of subsidies, and the incorrect calculation of sub‐ sidies. 
Ključna sporočila: ο razen pri neposredni pomoči in tržni podpori za kmete na področju kmetijstva je pritisk, da je treba sredstva porabiti, ključna komponenta tveganja pri odhodkih deljenega upravljanja; ο glavna tveganja za pravilnost kmetijske porabe so neupravičenost zemljišč, živali ali stroškov, na katerih temeljijo izplačila subvencij, upravičencev, ki prejmejo subvencije, ter nepravilni izračuni subvencij.
Breaches of agri‐environment requirements, of specific requirements for investment projects and of procurement rules are important factors increasing the risk for rural development spending. ο The biggest risk in cohesion spending relates to breaches of EU and/or national public procurement rules. 
Kršitve kmetijsko-okoljskih zahtev, posebnih zahtev za naložbene projekte in pravil javnega naročanja so pomembni dejavniki, ki povečujejo tveganje na področju porabe za razvoj podeželja; ο največje tveganje na področju kohezije je povezano s kršitvami pravil javnega naročanja na ravni EU in/ali nacionalni ravni.
The next biggest risk is that expenditure (or projects) is not eligible for EU subsidy. ο While there is significant scope to improve control systems, the key challenge is to take action to make programmes easier to manage. 
Drugo največje tveganje je, da odhodki (ali projekti) niso upravičeni do subvencij EU; ο kljub temu, da bi bilo mogoče kontrolne sisteme še bistveno izboljšati, je ključni izziv ukrepanje, s katerim bi olajšali upravljanje programov.
The ECA finds errors throughout all the EU Member States. 
Sodišče najde napake v vseh državah članicah EU.
Many errors have arisen because the overall management and control architecture is complex. ο Despite improvements in reporting on risk and on error by authorities in the Member States, the Commission continues to face significant challenges in ensuring that this information is reliable; and ο Changes to regulations for the new period may not have overall a significant impact on the level of risk. 
Številne so nastale zaradi zapletenosti splošne strukture upravljanja in kontroliranja; ο čeprav se je poročanje organov v državah članicah o tveganju in napakah izboljšalo, se Komisija še vedno sooča z velikimi izzivi pri zagotavljanju, da so te informacije zanesljive, ter ο spremembe predpisov za novo obdobje na splošno morda ne bodo imele bistvenega učinka na stopnjo tveganja.
Our activities 14 Annual report on the European Develop‐ ment Funds for 2013 The EDFs are funded by EU Member States, but man‐ aged outside the framework of the EU budget and governed by their own financial regulations. 
Naše dejavnosti 14 Letno poročilo o evropskih razvojnih skladih za leto 2013 Evropske razvojne sklade (ERS) financirajo države članice EU, vendar njihovo upravljanje ni vključeno v proračun EU, urejajo pa jih finančne uredbe, ki veljajo posebej zanje.
The European Commission is responsible for the financial implementation of operations funded with resources from the EDFs. 
Za finančno izvajanje dejavnosti, ki se financirajo s sredstvi iz ERS, je odgovorna Evropska komisija.
The EDFs provide European Union assistance for de‐ velopment cooperation to the African, Caribbean and Pacific (ACP) states and overseas countries and territor‐ ies (OCTs), based on the Cotonou Agreement of 2000. 
Iz ERS se na podlagi Sporazuma iz Cotonouja iz leta 2000 zagotavlja pomoč Evropske unije za razvojno sodelovanje z afriškimi, karibskimi in pacifiškimi državami (države AKP) ter čezmorskimi državami in ozemlji (ČDO).
Spending is centred on the objective of reducing and eventually eradicating poverty, and is consistent with the objectives of sustainable development and the gradual integration of the ACP countries and OCTs into the world economy. 
Poraba je usmerjena v doseganje cilja zmanjšanja in končnega izkoreninjenja revščine ter je skladna s ciljema trajnostnega razvoja in postopne vključitve držav AKP ter ČDO v svetovno gospodarstvo.
It is based on the three comple‐ mentary pillars of development cooperation, economic and trade cooperation and a political dimension. 
Temelji na treh dopolnjujočih se stebrih, ki so razvojno sodelovanje, gospodarsko in trgovinsko sodelovanje ter politična razsežnost.
The ECA’s 2013 annual report on the EDFs was pub‐ lished, alongside that on the EU budget, on 5 Novem‐ ber 2014. 
Letno poročilo Evropskega računskega sodišča o ERS za leto 2013 je bilo objavljeno 5. novembra 2014 skupaj s poročilom o proračunu EU.
It contained the 20th statement of assurance on the EDFs. 
Vsebovalo je 20. izjavo o zanesljivosti za ERS.
The ECA found that the 2013 accounts fairly present the financial position of the EDFs, the results of their operations, their cash flows and the changes in net assets. 
Sodišče je ugotovilo, da zaključni račun ERS pošteno predstavlja njihovo finančno stanje, rezultate njihovega poslovanja, denarne tokove in spremembe čistih sredstev.
The ECA estimated an error rate of 3.4 % on EDF expenditure transactions for the 2013 financial year, an increase from 3.0 % for 2012. 
Ocenilo je, da je stopnja napake za odhodkovne transakcije ERS v proračunskem letu 2013 znašala 3,4 %, kar pomeni povečanje v primerjavi s 3,0 % v letu 2012.
Specific annual reports for 2013 In 2014, the ECA prepared and published 51 specific annual reports for the 2013 financial year. 
Specifična letna poročila za leto 2013 Leta 2014 je Sodišče sprejelo in objavilo 51 specifičnih letnih poročil za proračunsko leto 2013.
They covered the 41 European decentralised and executive agencies and other bodies and the seven European research joint undertakings, as well as the European Central Bank, the European Schools and the communication infrastructure Sisnet. 
Zajela so 41 decentraliziranih in izvajalskih agencij in drugih organov, sedem evropskih skupnih podjetij na področju raziskav ter Evropsko centralno banko, Evropske šole ter komunikacijsko infrastrukturo Sisnet.
We also published two summaries, providing an over‐ view of the results of our annual audits for the 2013 financial year — one on the EU’s agencies and other bodies, and another on the research joint undertakings. 
Objavili smo tudi dva povzetka, s katerima smo zagotovili pregled nad rezultati naših letnih revizij za proračunsko leto 2013, enega o agencijah in drugih organih EU, drugega pa o skupnih podjetjih na področju raziskav.
These two summary documents, facilitating analysis and comparison, were presented to the President of the European Parliament and the Parliament’s Committee on Budgetary Control, the General Affairs Council and the Budget Committee of the Council. 
Ta povzetka, ki olajšujeta analizo in primerjavo, sta bila predstavljena predsedniku Evropskega parlamenta, Odboru Parlamenta za proračunski nadzor, Svetu za splošne zadeve in Odboru Sveta za proračun.
Together with the specific annual reports, they are available on our website (http://eca.europa.eu). 
Povzetka sta skupaj z našimi specifičnimi letnimi poročili na voljo na naši spletni strani (eca.europa.eu).
European agencies, bodies and joint undertakings are created by EU legislation to undertake specific tasks and are located throughout the European Union. 
Agencije, organi in skupna podjetja EU so bili ustanovljeni z zakonodajo EU za opravljanje posebnih nalog. Njihovi sedeži so po vsej EU.
They are active in many areas, such as safety, security, health, research, finance, migration and travel. 
Delujejo na številnih področjih, kot so varnost, zaščita, zdravje, raziskave, finance, migracije in potovanja.
Each one has its own mandate, administrative board, director, staff and budget. 
Vsak ima svoja lastna pooblastila, upravni odbor, direktorja, uslužbence in proračun.
Whereas the financial risk related to the agen‐ cies, bodies and joint undertakings is relatively low compared to the total EU budget, the reputational risk for the Union is high: they are very visible in the Mem‐ ber States and have significant influence on policy‐ making, decision‐making and programme implementa‐ tion in areas of vital importance to European citizens. 
Čeprav je finančno tveganje pri agencijah, organih in skupnih podjetjih razmeroma majhno v primerjavi s tveganjem pri celotnem proračunu EU, je tveganje za ugled Unije veliko: agencije so v državah članicah zelo prepoznavne in močno vplivajo na oblikovanje politik in odločitev ter izvajanje programov na področjih, ki so za evropske državljane bistvena.
51 specific annual reports produced during the year 
51 specifičnih letnih poročil, pripravljenih med letom
Our activities 15 We gave the 41 agencies and other bodies unqualified opinions on the reliability of their 2013 accounts. 
Naše dejavnosti 15 41 agencij in drugih organov je prejelo mnenje brez pridržka o zanesljivosti njihovih zaključnih računov za leto 2013.
The transactions underlying these accounts were legal and regular in all material respects for all but two agen‐ cies and other bodies: we issued qualified opinions for EIT (European Institute of Innovation and Technology) and Frontex (European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union). 
Transakcije, povezane s temi zaključnimi računi, so bile v vseh pomembnih pogledih zakonite in pravilne za vse agencije in druge organe razen za dva: za EIT (Evropski inštitut za inovacije in tehnologijo) in za FRONTEX (Evropska agencija za upravljanje operativnega sodelovanja na zunanjih mejah držav članic) smo izrekli mnenje s pridržkom.
In addition, the seven joint undertakings produced reliable accounts for 2013, but for three of them we issued qualified opinions in respect of the legality and regularity of the transactions underlying their accounts. These were Artemis (Embedded Computing Systems), ENIAC (Nano‐ electronics) and IMI (Innovative Medicines). 
Poleg tega je vseh sedem skupnih podjetij sicer pripravilo zanesljive zaključne račune za leto 2013, vendar smo za tri izrekli mnenje s pridržkom glede zakonitosti in pravilnosti z zaključnimi računi povezanih transakcij: za Artemis (vgrajeni računalniški sistemi), ENIAC (nanoelektronika) in IMI (pobuda za inovativna zdravila).
Regarding the European Schools, we were not able to conclude as to whether their consolidated annual ac‐ counts for 2013 were free from material misstatement because of their continuing accounting and control weaknesses. 
Za Evropske šole zaradi vztrajnih slabosti pri računovodenju in kontroliranju nismo mogli sprejeti zaključka o tem, ali je njihov konsolidiran zaključni račun za leto 2013 brez pomembno napačnih navedb.
We audited the European Central Bank’s management of its carbon footprint and found that while the bank had taken steps to reduce the negative impact of its administrative operations on the environment, further efforts and actions are needed. 
Revidirali smo, kako je Evropska centralna banka upravljala svoj ogljični odtis, in ugotovili, da je sprejela ukrepe za zmanjšanje negativnega vpliva svojih upravnih dejavnosti na okolje, vendar so potrebna dodatna prizadevanja in ukrepi.
Special reports in 2014 In addition to its annual reports and specific annual reports, the ECA publishes special reports throughout the year covering performance and compliance audits of specific budgetary areas or management topics of its choice. 
Posebna poročila v letu 2014 Sodišče poleg letnih poročil in specifičnih letnih poročil vse leto objavlja tudi posebna poročila, ki se nanašajo na revizije smotrnosti poslovanja in revizije skladnosti za posebna proračunska področja ali teme upravljanja, ki jih samo izbere.
The ECA selects and designs these audit tasks to be of maximum impact, thereby making best use of its resources. 
Te revizijske naloge izbere in oblikuje tako, da imajo čim večji učinek, in na ta način kar najbolje izkoristi svoje vire.
When selecting topics, the ECA considers the: • risks of irregularity or poor performance in the spending or policy area; • potential for the ECA to add value through audit; and • political and public interest. 
Sodišče pri izbiri tem upošteva: • tveganja nepravilnosti ali slabe smotrnosti poslovanja na področju porabe ali politike, • potencial, da Sodišče z revidiranjem doda vrednost, ter • politični in javni interes.
24 special reports produced in 2014 An EU agency: the Office for Harmonization in the Internal Market (OHIM), Alicante, Spain. 
24 posebnih poročil, pripravljenih v letu 2014 Agencija EU: Urad za usklajevanje na notranjem trgu (UUNT), Alicante, Španija.
Our activities 16 The main steps in a selected performance or compliance audit task Audit planning Field work Report drafting Clearance Adoption Publication Determines the utility and feasibility of the audit proposal. 
Naše dejavnosti 16 Glavni koraki pri izbrani reviziji smotrnosti poslovanja ali skladnosti Načrtovanje revizije Delo na terenu Priprava poročila Razčiščevanje Sprejetje Objava Določitev uporabnosti in izvedljivosti predloga revizije.