natgillin/translations-raw huggingface dataset:
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/155 T H E C O U R T ’ S O B S E R VA T I O N S 6.14. Management and control systems established in the Member States should provide procedures for ensuring the correctness and regularity of declared expenditure(2). The results of the Court’s audit indicate weaknesses in particular in the ‘first level checks’ of the expenditure, which are the responsibility of the managing authorities and intermediate bodies in the Member States. 
SL 12.11.2012 UradnilistEvropskeunije C344/155 U G O T OV I T V E S O D I Š Č A 6.14 Upravljavski in kontrolni sistemi v državah članicah bi morali vključevati postopke za zagotavljanje točnosti in pravil­ nosti prijavljenih odhodkov. (2) Rezultati revizije Sodišča kažejo slabosti zlasti pri „pregledih odhodkov na prvi stopnji“, za katere so odgovorni organi upravljanja in posredniška telesa v državah članicah.
6.15. ForESF,theCourtconsiders,onthebasisofits review of each transaction affected by error, that sufficient information was available for the Member State authorities to have detected and corrected at least some of the errors before certifying the expenditure to the Commission for 76 % of the transactions affected by error. 
6.15 Sodišče glede ESS na podlagi svojega pregleda vseh transakcij, na katere so vplivale napake, meni, da so imeli organi držav članic na voljo dovolj informacij, da bi lahko pred potrditvijo odhodkov Komisiji odkrili in popravili vsaj nekatere napake pri 76 % transakcij, na katere so vplivale napake.
Ineligible and incorrectly calculated costs 6.16. TheCourtdetectedthereimbursementofineligible costs (eligibility errors) in 13% of the 180 transactions audited. All of these eligibility errors related to ESF projects. 
Neupravičeni in napačno izračunani stroški 6.16 Sodišče je ugotovilo povračilo neupravičenih stroškov (napake v zvezi z upravičenostjo) v 13 % od 180 revidiranih transakcij. Vse te napake v zvezi z upravičenostjo so se nana­ šale na projekte ESS.
Such errors account for 77 % of all quantifiable errors and make up approximately 73 % of the estimated error rate for this policy group (see example 6.1). 
Takšne napake predstavljajo 77 % vseh količinsko opredeljivih napak in približno 73% ocenjene stopnje napake v tej skupini politik (glej primer 6.1).
Example 6.1 — Ineligible costs (a) Ineligible training participants: ESF funding was provided for training courses to increase the qualifications and knowledge of employees working in the electronics sector. 
Primer 6.1 – Neupravičeni stroški (a) Neupravičeni udeleženci usposabljanj: sredstva iz ESS so bila na voljo za tečaje usposabljanja za izboljšanje kvalifikacij in znanja zaposlenih v sektorju elektronike.
The Court found that many of the participants were employed outside of the electronics sector and were therefore not eligible for such training. 
Sodišče je ugotovilo, da mnogo udeležencev ni bilo zaposlenih v sektorju elektronike in zato niso bili upravičeni do teh usposabljanj.
The cost declared for the ineligible participants was 29 % of the audited amount. (b) Overcharging of staff costs: ESF funding was provided to a commercial association, as support for its activities, which included the provision of advice to small and medium-sized enterprises (SMEs). 
Stroški, prijavljeni za neupravičene udeležence, so znašali 29 % revidiranega zneska. (b) Navajanje previsokih stroškov dela: sredstva iz ESS so bila na voljo gospodarskemu interesnemu združenju kot podpora njegovim dejavnostim, ki so vključevale svetovanje malim in srednje velikim podjetjem (MSP).
The costs of several staff members of the association were charged to the ESF project, although evidence supporting the charging of their time to the project could not be provided. 
Stroške več zaposlenih v združenju so navedli kot strošek ESS, čeprav niso mogli zagotoviti dokazil, iz katerih bi bilo razvidno, da je bil njihov delovni čas namenjen projektu.
The Court considers that the project staff costs have been overcharged by 60 %. _____________ (2) Article 58(c) of Council Regulation (EC) No 1083/2006 (OJ L 210, 31.7.2006, p. 
Po mnenju Sodišča so bili stroški dela za projekt navedeni za 60 % previsoko. _____________ (2) Člen 58(c) Uredbe Sveta (ES) št. 1083/2006 (UL L 210, 31.7.2006, str.
T H E C O M M I S S I O N ’ S R E P L I E S As shown in Table 1.3 of Chapter 1, the combined most likely error for Regional Policy, Transport, Energy and Employment and Social Affairs decreased considerably compared to 2010, from 7,7 % to 5,1 %. 
O D G O V O R I K O M I S I J E Kot je prikazano v tabeli 1.3 v poglavju 1, se je združena najver­ jetnejša stopnja napake za regionalno politiko, promet, energetiko ter zaposlovanje in socialne zadeve v primerjavi z letom 2010 znatno zmanjšala, tj. s 7,7 % na 5,1 %.
6.14. Managing authorities are required to perform documentary checks on all claims submitted by beneficiaries, before certification of expenditure. 
6.14 Organi upravljanja morajo pred potrditvijo odhodkov izvesti dokumentacijske preglede vseh zahtevkov, ki jih predložijo upravičenci.
However, on-the-spot verifications on operations may also intervene at a later stage of project implementation, after certifi­ cation and up to closure, which explains why part of the errors in the Court’s sample could not be detected. 
Vendar pa se lahko preverjanja operacij na kraju samem izvedejo tudi v poznejši fazi izvajanja projekta, tj. v času po potrditvi in vse do zaključka, zato dela napak iz vzorca Sodišča ni bilo mogoče odkriti.
The impact of the control system in reducing error rates is usually only seen in subsequent years, after all layers of controls have been implemented. 6.15. 
Vpliv kontrolnega sistema na zmanjšanje stopnje napak je običajno viden šele v naslednjih letih, ko so izvedene vse ravni kontrol.
The Commission is strictly following up these cases to ensure that appropriate action plans are implemented in the concerned systems in order to prevent errors prior to certification of expenditure in the future. 
6.15 Komisija te primere dosledno spremlja za zagotovitev, da se v zvezi z zadevnimi sistemi izvajajo ustrezni akcijski načrti, tako da bi se v prihodnje napake preprečile pred potrditvijo odhodkov.
See also reply to paragraph 6.14. 
Glej tudi odgovor na odstavek 6.14.
6.16 and 6.17. The Commission will follow up all errors reported by the Court and will ensure that corrective measures are adopted by the Member States and, where necessary, financial corrections made. 
6.16 in 6.17 Komisija bo spremljala vse napake, ki jih je sporo­ čilo Sodišče, ter zagotovila, da bodo države članice sprejele popravne ukrepe in da se bodo po potrebi izvedli finančni popravki.
EN C 344/156 Official Journal of the European Union T H E C O U R T ’ S O B S E R VA T I O N S (c) Ineligible staff costs: for a professional training course, the expenditure declared by the beneficiary included payments received by staff working on the project as termination of employment benefits. 
SL C 344/156 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A (c) Neupravičeni stroški za zaposlene: upravičenec je za tečaj strokovnega usposabljanja prijavil odhodke, med katerimi so bila plačila odpravnin zaposlenim, ki so delali na projektu.
However, the national eligibility rules specify that such payments are considered ineligible. 
Vendar nacionalna pravila za upravičenost določajo, da so takšna plačila neupravičena.
Therefore, 2,5 % of the declared costs for the audited project is considered as being ineligible. 
Zato se 2,5 % prijavljenih stroškov šteje za neupravičene.
6.17. A further 3% of the 180 transactions audited concerned projects where the costs claimed for reimbursement had been incorrectly calculated (accuracy errors). 
6.17 Dodatni3%od180revidiranihtransakcijsobili povezani s projekti, za katere stroški, prijavljeni za povračilo, niso bili pravilno izračunani (napake v zvezi s točnostjo).
These errors represent 20% of all transactions affected by quantifiable error and make up approximately 9 % of the total estimated error rate (see example 6.2). 
Te napake predstavljajo 20 % vseh transakcij, na katere so vplivale količinsko opredeljive napake in približno 9% skupne ocenjene stopnje napake (glej primer 6.2).
12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S Example 6.2 — Incorrectly calculated costs (a) Incorrect calculation of overhead costs: for a project consisting of training courses for unemployed persons, the overhead costs for the project were allocated using a ratio based on the proportion of the area of the building used by the project. 
12.11.2012 O D G O V O R I K O M I S I J E Primer 6.2 – Nepravilno izračunani stroški (a) Nepravilno izračunani režijski stroški: pri projektu tečajev usposabljanja za brezposelne so bili režijski stroški dodeljeni na podlagi deleža površine v stavbi, ki se je uporabljal za projekt.
The Court found that the ratio had been incorrectly calculated, leading to an overstatement of 2,4 % of the audited amount. (b) Incorrectly calculated cost declaration: the project concerned measures for upgrading the quality of education and modernising the educational system, managed by local authorities. 
Sodišče je ugotovilo, da je bil delež nepravilno izračunan, zaradi česar je bil revidirani znesek naveden za 2,4 % previsoko. (b) Nepravilno izračunana izjava o stroških: projekt, ki so ga upravljali lokalni organi, je zadeval ukrepe za izboljšanje kakovosti izobraževanja in posodobitev izobraževalnega sistema.
The Court identified a difference in the amount declared by the audited local authority to the managing authority, compared to the amount for the project declared by the managing authority to the Commission. 
Sodišče je ugotovilo razliko med zneskom, ki ga je revidirani lokalni organ prijavil organu upravljanja, in zneskom za projekt, ki ga je Komisiji prijavil organ upravljanja.
The managing authority had made calculation errors when compiling the reporting from the local authority, resulting in an overstatement of eligible costs of 6,7 % of the audited amount. 
Organ upravljanja se je pri združevanju poročil lokalnih organov zmotil pri izračunih, zato so bili pri revidiranem znesku navedeni za 6,7 % previsoki upravičeni stroški.
Numerous failures to observe procedural requirements 6.18. Almostallofthetransactionsaffectedbynon-quan­ 6.18. tifiable error found by the Court (40 out of 42) concerned Court and ensure that corrective measures take place. various failures by managing authorities and beneficiaries to observe procedural requirements in the management and implementation of ESF projects. 
Številni primeri neupoštevanja postopkovnih zahtev 6.18 Skorajvsetransakcije,nakateresovplivalekoličinsko neopredeljive napake, ki jih je ugotovilo Sodišče (40 od 42), so zadevale različne primere, v katerih organi upravljanja ali upra­ vičenci pri upravljanju in izvajanju projektov ESS niso upošte­ vali postopkovnih zahtev.
In 23 cases, the failures are considered by the Court as serious issues of non-compliance. 
V 23 primerih Sodišče to neupo­ števanje šteje kot resne primere neskladnosti.
Example 6.3 shows the main categories of such error. 
V primeru 6.3 so navedene glavne kategorije teh napak.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/157 T H E C O U R T ’ S O B S E R VA T I O N S T H E C O M M I S S I O N ’ S R E P L I E S Example 6.3 — Failures to observe procedural requirements (a) Absence of separate accounting: for a set of vocational training actions targeting young unemployed persons, the project accounting did not separately identify all expenditure related to the project, such as the staff salary costs. 
6.18 SL 12.11.2012 UradnilistEvropskeunije C344/157 U G O T OV I T V E S O D I Š Č A O D G O V O R I K O M I S I J E Primer 6.3 – Neupoštevanje postopkovnih zahtev (a) Ni bilo ločenega računovodenja: pri sklopu ukrepov poklicnega usposabljanja za mlade brezposelne v računovodskem sistemu projekta niso bili ločeno opredeljeni vsi odhodki, povezani s projektom, npr. stroški za plače zaposlenih.
In the absence of adequate separate accounting, there is no assurance that the costs have not also been declared for other projects. (b) Non-compliance with accreditation rules for training companies: the beneficiary was a training company which, in order to maintain its accredited status, should have put procedures in place to measure the degree of satisfaction of trainees and to follow up whether or not they had gained employment as a result of the training. 
Ker ni bilo ustrezno ločenega računovodenja, ni zagotovila, da ti stroški niso bili prijavljeni tudi v okviru drugih projektov. (b) Neskladnost z akreditacijskimi pravili za podjetja, ki izvajajo usposabljanja: upravičenec je bilo podjetje, ki izvaja usposabljanja in bi moralo za ohranitev svoje akreditacije vzpostaviti postopke za merjenje stopnje zadovoljstva udeležencev tečajev in spremljanje tega, ali so udeleženci zaradi usposabljanja dobili zaposlitev.
The Court found that the beneficiary had not complied with these requirements. (c) Contract award notice sent late: according to public procurement rules contracting authorities must send a notice of the results of the award procedure no later than 48 days after the award of the contract. 
Sodišče je ugotovilo, da upravičenec ni izpolnil teh zahtev. (c) Obvestilo o oddaji naročila je bilo poslano prepozno: v skladu s pravili javnega naročanja morajo naročniki najkasneje v 48 dneh po oddaji naročila poslati obvestilo o izidu postopka oddaje.
The Court found three cases where this rule has not been followed. 
Sodišče je odkrilo tri primere, v katerih to pravilo ni bilo upoštevano.
TheCourtassessedtheworkoftwoauditauthorities (AAs) in two Member States in 2011, as part of its exam­ ination of a total of seven AAs covering the ERDF, CF and ESF. 
USPEŠNOST SISTEMOV Poglobljen pregled dveh revizijskih organov 6.19 Sodišče je v okviru svojega pregleda skupaj sedmih revizijskih organov, ki so odgovorni za ESRR, KS in ESS, v letu 2011 ocenilo delo dveh revizijskih organov v dveh državah članicah.
The scope of the Court’s audit is described in paragraph 5.40. 
Obseg revizije Sodišča je opisan v odstavku 5.40.
For the two ESF AAs audited in Italy (Sicily) and Latvia the review of their work and re-performance of their audits of operations focused on ESF expenditure. 
Pregled dela in ponovitev revizijskih operacij revidiranih revizijskih organov za ESS v Italiji (Sicilija) in Latviji sta bila osredotočena na odhodke ESS.
The results of the Court’s audit of the AAs for all Structural Funds are reported in Chapter 5 (paragraphs 5.41 to 5.43 and Annex 5.2). 6.19. 
Rezultati revizije, ki jo je Sodišče opravilo v zvezi z revizijskimi organi za vse strukturne sklade, so predstavljeni v poglavju 5 (odstavki 5.41 do 5.43 in Priloga 5.2).
The audit authorities indeed play a central role in the assurance building process, as from the beginning of the programming period and set-up of systems. 
6.19 Revizijski organi dejansko imajo osrednjo vlogo v postopku oblikovanja zagotovil, in sicer od začetka programskega obdobja in vzpostavitve sistemov.
Thereafter, they report each year an audit opinion on the functioning of management and control systems to the Commission, based on audits on management and control systems and on statistical samples of operations carried out in accordance with an audit strategy. 
Zatem vsako leto predložijo Komisiji revizijsko mnenje o delovanju upravljavskih in kontrolnih sistemov, ki ga obli­ kujejo na podlagi revizij upravljavskih in kontrolnih sistemov ter statističnih vzorcev operacij, izvedenih v skladu z revizijsko strategijo.
For this reason the Commission is closely cooperating and coordinating with them, and has started reviewing their methodologies and audit results as early as 2009. 
Zato Komisija z njimi tesno sodeluje in se z njimi usklajuje ter je že leta 2009 začela pregledovati njihove metodologije in rezultate revizij.
This contributed to capacity building by providing advice, guidance and recommendations to audit authorities through the Commission’s reperformance work. 
Tako je ponovila nekatere revizije ter z zagotavljanjem nasvetov, navodil in priporočil revizijskim organom prispevala h krepitvi zmogljivosti.
The regulation provides the Commission the possibility to rely on the work of an audit authority for its assurance under certain conditions (Article 73). 
Uredba Komisiji omogoča, da se pri svojem zagotovilu pod določenimi pogoji opira na delo revizijskega organa (člen 73).
EN C 344/158 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 6.20. TheAAofLatviaisratedaseffectiveincomplying with key regulatory requirements and in ensuring the regularity of transactions. The AA of Italy (Sicily) is rated as partially effective. 
SL C 344/158 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A 12.11.2012 6.20 Latvijskirevizijskiorganjebilocenjenkotuspešen glede skladnosti s ključnimi zahtevami iz uredb in zagota­ vljanja pravilnosti transakcij. Italijanski revizijski organ (Sicilija) pa je bil ocenjen kot delno uspešen.
The Court noted particular problems in the AA’s sampling of operations for audit and in its extrapolation of errors, which led to the disclosure of an understated error rate in the AA’s Annual Control Report (ACR). 
Sodišče je opazilo probleme zlasti pri tem, kako revizijski organ vzorči operacije za revizijo, in pri ekstrapolaciji napak, zaradi katere je bila v letnem poročilu o nadzoru, ki ga je pripravil revizijski organ razkrita prenizka stopnja napake.
The Commission, based on its own work, also considered the error rate as unreliable (see paragraphs 5.42 to 5.43). 
Tudi Komisija je na podlagi svojega dela menila, da je navedena stopnja napake nezane­ sljiva (glej odstavke 5.42 do 5.43).
The Court found that in all cases where the Commission identified specific weaknesses as a result of its enquiries in Member States, the national authorities were notified about the corrective action to be taken (paragraph 5.47). 
6.22 Sodišče je ugotovilo, da so bili nacionalni organi v vseh primerih, kjer je Komisija med nadzorom v državah članicah ugotovila specifične slabosti, obveščeni o popravnih ukrepih, ki jih je treba sprejeti (odstavek 5.47).
6.23. The Court is of the opinion that the Commission drew appropriate conclusions from its reviews of ACRs and that the Commission, based on its assessment, had adjusted the reported error rates where necessary (paragraph 5.51). 
6.23 Sodišče meni, da je Komisija na podlagi svojih pregledov letnih poročil o kontrolah sprejela ustrezne zaključke in na podlagi svoje ocene po potrebi prilagodila sporočene stopnje napake (odstavek 5.51).
Reliability of Commission management representations 6.24. TheCourtassessedthe2011AnnualActivityReport (AAR) and accompanying declaration of the Director-General for DG Employment, Social Affairs and Inclusion. 
Zanesljivost poslovodskih predstavitev Komisije 6.24 Sodišče je ocenilo letno poročilo o dejavnostih za leto 2011 in spremno izjavo generalnega direktorja GD za zapo­ slovanje, socialne zadeve in vključevanje.
6.25. DGEMPLestimatesthattheoverallerrorrateforthe 2011 interim payments in the 2007-2013 programming period is in the range of 2 % to 2,5 %. 
6.25 PoocenahGDEMPLjeskupnastopnjanapakev vmesnih plačilih, izvršenih v letu 2011, za programsko obdobje 2007–2013 med 2% in 2,5%.
The Annual Activity Report of DG EMPL contains a reservation relating to the payments made for the 2007-2013 programming period for an amount of 58,7 million euro covering 24 of 117 OPs and a reservation, without financial impact, for the 2000-2006 programming period. of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S 6.20. 
Letno poročilo o dejavnostih GD EMPL vsebuje pridržek glede plačil v višini 58,7 milijona EUR za programsko obdobje 2007–2013, ki zajema 24 od 117 operativnih programov, in pridržek brez finančnega učinka za programsko obdobje 2000–2006.
In 2011, DG EMPL carried out audits to review the work of 42 ESF audit authorities, including the AA of Sicily and Latvia. 
GD EMPL je leta 2011 izvedel revizije za pregled dela 42 revizijskih organov za ESS, vključno s sicilijanskim in latvijskim revizijskim organom.
In this sample, 12 AAs were selected following a risk analysis, updated on an annual basis, and the other 30 were chosen at random. 
V tem vzorcu je bilo 12 revizijskih organov izbranih na podlagi analize tveganja, ki se posodablja vsako leto, ostalih 30 pa je bilo naključno izbranih.
Based on its own audit work, DG EMPL concurs with the assessment of the two AAs sampled by the Court. 6.25. 
GD EMPL se na podlagi lastnega revizijskega dela strinja z oceno obeh revizijskih organov iz vzorca Sodišča.
Further to the Court’s positive assessment of DG Employ­ ment’s Annual Activity Report 2010, the Court made a recommen­ dation with regard to risks related to Operational Programmes with an estimated error rate below 5 %. 
6.20 O D G O V O R I K O M I S I J E 6.25 Poleg pozitivne ocene letnega poročila o dejavnostih GD EMPL za leto 2010 je Sodišče pripravilo priporočilo glede tveganj v zvezi z operativnimi programi, katerih ocenjena stopnja napake je manjša od 5 %.
In order to address these risks, DG EMPL has enhanced its methodology which now includes this category in the assessment of the potential reservations to be made. 
Z namenom obravnavanja teh tveganj je GD EMPL izboljšal svojo metodologijo, ki zdaj v oceni morebitnih pridržkov vključuje to kategorijo.
Therefore, the methodology applied in the 2011 AAR is stricter, in line with the Court’s recommendation. 
Zato je metodologija, ki se je uporabila v letnem poročilu o dejavnostih za leto 2011, strožja, kar je v skladu s priporočilom Sodišča.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/159 T H E C O U R T ’ S O B S E R VA T I O N S 6.26. DG EMPL has issued its reservations for those OPs of the 2000-2006 programming period for which the Member State had not yet adequately corrected weaknesses identified during the closure process. 
SL 12.11.2012 UradnilistEvropskeunije C344/159 U G O T OV I T V E S O D I Š Č A 6.26 GD EMPL je izrazil pridržke za tiste operativne programe iz programskega obdobja 2000–2006, za katere države članice še niso ustrezno popravile slabosti, ugotovljenih med procesom zaključevanja.
The Commission did not quantify these reservations (which are referred to by the Commission as the follow-up of last year’s reservation). 
Komisija teh pridržkov (za katere navaja, da so spremljanje učinkov lanskih pridržkov) ni koli­ činsko opredelila.
As shown by the Court’s work there remains a risk that the closure might be based on unreliable closure documents leading to insufficient financial corrections (see paragraphs 5.63 to 5.64 and Special Report No 3/2012 (3), paragraphs 65 to 67). CONCLUSIONS AND RECOMMENDATIONS Conclusions 6.27. 
Kot se je pokazalo pri revizijskem delu, ki ga je opravilo Sodišče, še vedno obstaja tveganje, da bi zaključe­ vanje temeljilo na nezanesljivih zaključnih dokumentih, zaradi česar finančni popravki ne bi bili zadostni (glej odstavka 5.63 in 5.64 ter odstavke 65 do 67 Posebnega poročila št. 3/2012 (3)).
Based on its audit work, the Court concludes that the payments for the year ended 31 December 2011 for employment and social affairs were affected by material error. 6.28. 
ZAKLJUČKI IN PRIPOROČILA Zaključki 6.27 Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so na plačila za zaposlovanje in socialne zadeve za leto, ki se je končalo 31. decembra 2011, vplivale pomembne napake.
Based on its audit work on the examined supervisory and control systems, the Court found that: (a) audit authorities were partially effective in ensuring the regularity of operations for the 2007-2013 programming period; (b) the procedures of the Commission and Member States have been partially effective in carrying out the initial phase of the closure process for the 2000-2006 programming period. 
6.28 Sodišče je na podlagi svojega revizijskega dela v zvezi s pregledanimi nadzornimi in kontrolnimi sistemi prišlo do zaključka, da: (a) so bili revizijski organi delno uspešni pri zagotavljanju pravilnosti dejavnosti v programskem obdobju 2007–2013, (b) so bili postopki Komisije in držav članic delno uspešni pri izvajanju začetne faze procesa zaključevanja za programsko obdobje 2000–2006.