natgillin/translations-raw huggingface dataset:
Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited: (a) the annual accounts of the Foundation, which comprise the financial statements(3) and the reports on the implementation of the budget (4) for the financial year ended 31 December 2015; and (b) the legality and regularity of the transactions underlying those accounts. 
Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije (PDEU) revidiralo: (a) zaključni račun Fundacije, ki ga sestavljajo računovodski izkazi(3) in poročila o izvrševanju proračuna(4) za proračunsko leto, ki se je končalo 31. decembra 2015, ter (b) zakonitost in pravilnost transakcij, povezanih s tem zaključnim računom.
The management is responsible for the preparation and fair presentation of the annual accounts of the Foundation and the legality and regularity of the underlying transactions (5): (1) OJ L 131, 23.5.1990, p. 
Poslovodstvo je odgovorno za pripravo in pošteno predstavitev zaključnega računa Fundacije ter za zakonitost in pravilnost transakcij, povezanih z zaključnim računom (5): (1) UL L 131, 23.5.1990, str.
(2) More information on the FoundationŐs competences and activities is available on its website: www.etf.europa.eu (3) These include the balance sheet and the statement of financial performance, the cash flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes. 
(2) Več informacij o pristojnostih in dejavnostih Fundacije je na voljo na njenem spletišču www.etf.europa.eu. (3) Ti zajemajo bilanco stanja in izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb čistih sredstev ter povzetek pomembnih računovodskih usmeritev in druga pojasnila.
1.12.2016 Official Journal of the European Union C 449/169 EN (a) The managementŐs responsibilities in respect of the FoundationŐs annual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the CommissionŐs accounting officer (6); making accounting estimates that are reasonable in the circumstances. 
1.12.2016 Uradni list Evropske unije C 449/169 SL (a) naloge poslovodstva v zvezi z zaključnim računom Fundacije vključujejo zasnovo, izvajanje in vzdrževanje sistema notranjih kontrol, ki se uporablja za pripravo in pošteno predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake, izbiro in uporabo ustreznih računovodskih usmeritev na podlagi računovodskih pravil, ki jih je sprejel računovodja Komisije (6), in pripravo okoliščinam primernih računovodskih ocen.
The Director approves the annual accounts of the Foundation after its accounting officer has prepared them on the basis of all available information and established a note to accompany the accounts in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Foundation in all material respects. (b) The managementŐs responsibilities in respect of the legality and regularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used. 
Direktor odobri zaključni račun Fundacije, potem ko ga računovodja Fundacije pripravi na podlagi vseh razpoložljivih informacij in napiše pojasnilo, priloženo zaključnemu računu, v katerem med drugim izjavlja, da je pridobil razumno zagotovilo, da so informacije v vseh pomembnih pogledih resničen in pošten prikaz finančnega položaja Fundacije; (b) naloge poslovodstva v zvezi z zakonitostjo in pravilnostjo transakcij, povezanih z zaključnim računom, in skladnostjo z načelom dobrega finančnega poslovodenja vključujejo zasnovo, izvajanje in vzdrževanje uspešnega in učinkovitega sistema notranjih kontrol, ki zajema ustrezen nadzor in primerne ukrepe za preprečevanje nepravilnosti in goljufij ter po potrebi sodne postopke za izterjavo nepravilno plačanih ali porabljenih sredstev.
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Foundation are free from material misstatement and the transactions underlying them are legal and regular. 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da je zaključni račun Fundacije brez pomembno napačnih navedb in da so z njim povezane transakcije zakonite in pravilne.
In preparing this report and Statement of Assurance, the Court considered the audit work of the independent external auditor performed on the FoundationŐs accounts as stipulated in Article 208 (4) of the EU Financial Regulation (8). 
Sodišče je pri pripravi tega poročila in izjave o zanesljivosti upoštevalo revizijsko delo v zvezi z zaključnim računom Fundacije, ki ga je opravil neodvisni zunanji revizor, kot je določeno v členu 208(4) finančne uredbe EU (8).
In the CourtŐs opinion, the FoundationŐs annual accounts present fairly, in all material respects, its financial position as at 31 December 2015 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the CommissionŐs accounting officer. 
Po mnenju Sodišča zaključni račun Fundacije v vseh pomembnih pogledih pošteno predstavlja njen finančni položaj na dan 31. decembra 2015 ter njen poslovni izid in denarne tokove za tedaj končano leto v skladu z določbami njene finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
(6) The accounting rules adopted by the CommissionŐs accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(6) Računovodska pravila, ki jih je sprejel računovodja Komisije, so izpeljana iz mednarodnih računovodskih standardov za javni sektor (MRSJS), ki jih je izdala Mednarodna zveza računovodskih strokovnjakov, ali, kadar je smiselno, iz mednarodnih računovodskih standardov (MRS)/mednarodnih standardov računovodskega poročanja (MSRP), ki jih je izdal Odbor za mednarodne računovodske standarde.
(7) Article 107 of Delegated Regulation (EU) No 1271/2013. 
(7) Člen 107 Delegirane uredbe (EU) št.
(8) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 
966/2012 Evropskega parlamenta in Sveta (UL L 298, 26.10.2012, str.
EN C 449/170 Official Journal of the European Union 1.12.2016 FOLLOW-UP OF PREVIOUS YEARSŐ COMMENTS 11. 
SL C 449/170 Uradni list Evropske unije 1.12.2016 SPREMLJANJE UPOŠTEVANJA PRIPOMB IZ PREJŠNJIH LET 11.
An overview of the corrective actions taken in response to the CourtŐs comments from previous years is provided in the Annex. 
Pregled popravljalnih ukrepov, sprejetih na podlagi pripomb Sodišča iz prejšnjih let, je v Prilogi.
1.12.2016 Official Journal of the European Union C 449/171 EN Year 2013 2014 2014 2014 Amount reduced to 1,8 million euro. Status of corrective action (Completed/Ongoing/Outstanding/N/A) Ongoing N/A N/A Completed ANNEX Follow-up of previous yearsŐ comments Court's comment At the end of 2013, the Foundation had 7,5 million euro in accounts at a single bank with a low credit rating (F3, BBB) (1). 
1.12.2016 Uradni list Evropske unije C 449/171 SL Leto 2013 2014 2014 2014 Status popravljalnega ukrepa (zaključen/se izvaja/neizveden/ni relevantno) se izvaja ni relevantno ni relevantno zaključen PRILOGA Spremljanje upoštevanja pripomb iz prejšnjih let Pripomba Sodišča Konec leta 2013 je imela Fundacija 7,5 milijona EUR na računih pri eni sami banki z nizko bonitetno oceno (F3, BBB) (1).
Cancellations of appropriations carried over from 2013 were high for Title I (15,9 %) and Title II (7,6 %) which indicates an overestimation of financial needs. 
Razveljavitve odobrenih proračunskih sredstev, prenesenih iz leta 2013, so bile visoke za naslov I (15,9 %) in naslov II (7,6 %), kar kaže na previsoko oceno finančnih potreb.
The overall level of committed appropriations was high at 99,9 %. 
Skupna stopnja odobrenih proračunskih sredstev, za katera so bile prevzete obveznosti, je bila visoka in je znašala 99,9 %.
The level of committed appropriations carried over to 2015 was high for Title II (administrative expenditure) at 0,75 million euro, i.e. 36,2 % (2013: 0,55 million euro, i.e. 30 %). 
Stopnja odobrenih proračunskih sredstev, za katera so bile prevzete obveznosti, prenesenih v leto 2015, je bila visoka za naslov II (upravni odhodki) in je znašala 0,75 milijona EUR ali 36,2 % (2013: 0,55 milijona EUR ali 30 %).
The main reason was planned purchases made at the end of 2014 for the renewal of office furniture (0,37 million euro), software (0,14 million euro) and hardware (0,1 million euro). 
Glavni razlog za to so bili načrtovani nakupi za prenovitev pisarniškega pohištva (0,37 milijona EUR), programske opreme (0,14 milijona EUR) in strojne opreme (0,1 milijona EUR), ki so bili opravljeni ob koncu leta 2014.
In 2005 new EU Staff Regulations entered into force, including provisions that future remunerations of officials recruited before 1 May 2004 should not be less than under the previous EU Staff Regulations. 
Leta 2005 so začeli veljati novi kadrovski predpisi EU, vključno z določbami, da bodoči prejemki uradnikov, ki so bili zaposleni pred 1. majem 2004, ne smejo biti nižji, kot so bili po prejšnjih kadrovskih predpisih EU.
The CourtŐs audit revealed that this was not complied with and, in the case of two of the 96 temporary agents employed at that time, this led to a total underpayment of 14 745 euro (salary cost for ETF) for the period 2005 to 2014. 
Sodišče je med revizijo ugotovilo, da to ni bilo upoštevano in da je pri dveh od 96 takrat zaposlenih začasnih uslužbencev med letoma 2005 in 2014 zaradi tega prišlo do plačila, ki je bilo za 14 745 EUR (strošek plač za ETF) prenizko.
The Foundation has made the supplementary salary payments in June 2015. 
Fundacija je junija 2015 izplačala dodatni del plač.
EN C 449/172 Official Journal of the European Union 1.12.2016 THE FOUNDATIONŐS REPLY The Foundation has taken note of the CourtŐs report. 
SL C 449/172 Uradni list Evropske unije 1.12.2016 Fundacija jemlje na znanje poročilo Sodišča. ODGOVOR FUNDACIJE
TheEuropeanAgencyfortheoperationalmanagementoflarge-scale IT systems in the area of freedom, security and justice (eu-LISA), hereinafter “the Agency”, which is located in Tallinn, Strasbourg and St. Johann im Pongau (see para 18), was established by Regulation (EC) No 1077/2011 of the European Parliament and of the Council1. 
Evropskaagencijazaoperativnoupravljanjeobsežnihinformacijskih sistemov s področja svobode, varnosti in pravice (eu-LISA) (v nadaljnjem besedilu: Agencija) s prostori v Talinu, Strasbourgu in v kraju Sankt Johann im Pongau (glej odstavek 18) je bila ustanovljena z Uredbo (ES) št. 1077/2011 Evropskega parlamenta in Sveta1.
The core mission of this Agency is to fulfil the operational management tasks for the Second Generation Schengen Information System (SIS II), the Visa Information System (VIS) and EURODAC2. 2. 
Glavna naloga Agencije je operativno upravljanje druge generacije schengenskega informacijskega sistema (SIS II), vizumskega informacijskega sistema (VIS) in EURODAC.2 2.
Therefore the audited period for the financial year 2013 runs from 22 May 2013 to 31 December 2013. 
KomisijajeAgencijipodelilafinančnoavtonomijo22.maja2013.Za proračunsko leto 2013 je bilo torej revidirano obdobje od 22. maja 2013 do 31. decembra 2013.
PursuanttotheprovisionsofArticle287oftheTreatyontheFunctioningof the European Union (TFEU), the Court has audited: 1 2 OJ L 286, 1.11.2011, p. 
Sodiščejevskladuzdoločbamičlena287PogodbeodelovanjuEvropske unije (PDEU) revidiralo: 1 2 UL L 286, 1.11.2011, str.
ADB001968EN04-14PP-CH099-14APCFIN-RAS-2013_EU-LISA-OR.DOC 16.9.2014 
ADB001968SL04-14PP-CH099-14APCFIN-RAS-2013_EU-LISA-TR.DOC 16.9.2014
3 (a) theannualaccountsoftheAgency,whichcomprisethefinancial statements3 and the reports on the implementation of the budget4 for the financial year ended 31 December 2013, and (b) thelegalityandregularityofthetransactionsunderlyingthoseaccounts. 
3 (a) zaključniračunAgencije,kigasestavljajoračunovodskiizkazi3inporočila o izvrševanju proračuna4 za proračunsko leto, ki se je končalo 31. decembra 2013, ter (b) zakonitostinpravilnosttransakcij,povezanihstemiizkazi.
The management’s responsibility 5. 
Odgovornost poslovodstva 5.
Themanagementisresponsibleforthepreparationandfairpresentationof the annual accounts of the Agency and the legality and regularity of the underlying transactions5: (a) Themanagement’sresponsibilitiesinrespectoftheAgency'sannual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the Commission’s accounting officer6; making accounting estimates that are reasonable in the circumstances. 
Poslovodstvojeodgovornozapripravoinpoštenopredstavitevzaključnega računa Agencije ter za zakonitost in pravilnost z izkazi povezanih transakcij:5 (a) nalogeposlovodstvavzvezizzaključnimračunomAgencijevključujejo zasnovo, izvajanje in vzdrževanje sistema notranje kontrole, ki se uporablja za pripravo in pošteno predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake, izbiro in uporabo ustreznih računovodskih usmeritev na podlagi računovodskih pravil, ki jih je sprejel računovodja Komisije6, in pripravo okoliščinam primernih računovodskih ocen.
4 in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Agency in all material respects. (b) Themanagement’sresponsibilitiesinrespectofthelegalityandregularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used. 
1271/2013. 4 vseh pomembnih pogledih resničen in pošten prikaz finančnega položaja Agencije; (b) nalogeposlovodstvavzvezizzakonitostjoinpravilnostjotransakcij, povezanih z računovodskimi izkazi, in skladnostjo z načelom dobrega finančnega poslovodenja vključujejo zasnovo, izvajanje in vzdrževanje uspešnega in učinkovitega sistema notranje kontrole, ki zajema ustrezen nadzor in primerne ukrepe za preprečevanje nepravilnosti in goljufij ter po potrebi sodne postopke za izterjavo nepravilno plačanih ali porabljenih sredstev.
The auditor’s responsibility 6. 
Revizorjeva odgovornost 6.
The procedures selected depend on the auditor’s judgement, which is based on an assessment of the risks of material misstatement of the accounts and material non-compliance by the underlying transactions with the requirements in the legal framework of the European Union, whether due to fraud or error. 
Postopki so odvisni od revizorjeve presoje, ki temelji na oceni tveganja pomembno napačne navedbe v računovodskih izkazih ter pomembne neskladnosti med transakcijami, povezanimi z izkazi, in zahtevami pravnega okvira Evropske unije, ne glede na to, ali gre za goljufijo ali napako.
5 considers any internal controls relevant to the preparation and fair presentation of the accounts, as well as the supervisory and control systems that are implemented to ensure the legality and regularity of underlying transactions, and designs audit procedures that are appropriate in the circumstances. 
Pri oceni tega tveganja revizor upošteva vse notranje kontrole, ki se izvajajo za pripravo in pošteno predstavitev računovodskih izkazov, ter nadzorne in kontrolne sisteme, s katerimi se zagotavljata zakonitost in pravilnost z njimi ADB001968SL04-14PP-CH099-14APCFIN-RAS-2013_EU-LISA-TR.DOC 16.9.2014
TheCourtconsidersthattheauditevidenceobtainedissufficientand appropriate to provide a basis for its statement of assurance. 
Sodiščemeni,dasopridobljenirevizijskidokazizadostnainustrezna osnova za izjavo o zanesljivosti.
IntheCourt’sopinion,theannualaccountsoftheAgencypresentfairly,in all material respects, its financial position as at 31 December 2013 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Commission’s accounting officer. 
Sodiščemeni,daletniračunovodskiizkaziAgencijevvsehpomembnih pogledih pošteno predstavljajo njen finančni položaj na dan 31. decembra 2013 ter njen poslovni izid in denarne tokove za tedaj končano leto v skladu z določbami njene finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
Opinion on the legality and regularity of the transactions underlying the accounts 10.In the Court’s opinion, the transactions underlying the annual accounts for the year ended 31 December 2013 are legal and regular in all material respects. 
Mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij 10.Po mnenju Sodišča so transakcije, povezane z letnimi računovodskimi izkazi za proračunsko leto, ki se je končalo 31. decembra 2013, v vseh pomembnih pogledih zakonite in pravilne.
Emphasis of matter in relation to the reliability of the accounts 11.Without calling into question the opinion expressed in paragraph 9, the Court draws attention to the valuation of the Schengen Information System (SIS II), the Visa Information System (VIS) and EURODAC (systems) in the Agency’s accounts. 
Poudarjena zadeva v zvezi z zanesljivostjo računovodskih izkazov 11.Ne da bi bilo s tem vprašljivo mnenje iz odstavka 9, Sodišče opozarja na vrednotenje schengenskega informacijskega sistema (SIS II), vizumskega informacijskega sistema (VIS) in (sistemov) EURODAC v računovodskih izkazih Agencije.
The operational management of these systems was transferred to the Agency from the Commission in May 2013 by way of a non-exchange transaction and is the core task of the Agency. 
Maja 2013 je bilo operativno upravljanje teh sistemov s postopkom brez izmenjave preneseno s Komisije na Agencijo in je zdaj njena glavna naloga.
6 reliable and complete information in respect of their total development cost, they are recorded in the Agency’s accounts at their net book values as per the Commission’s books and updated at year end. 
Brez zanesljivih in popolnih informacij o celotnih stroških za razvoj se ti zdaj v računovodskih izkazih Agencije evidentirajo v njihovi čisti knjigovodski vrednosti skladno s poslovnimi knjigami Komisije in posodabljajo ob koncu leta.
These values relate mainly to hardware and off-the-shelf software components and do not include software development costs (see note 6.3.1 to the annual accounts of the Agency). 
6 standardne komponente programske opreme in ne vključujejo stroškov razvoja programske opreme (glej opombo 6.3.1 k zaključnemu računu Agencije).
12.The comments which follow do not call the Court’s opinion on the reliability of the accounts and its opinion on the legality and regularity of the transactions underlying the accounts into question. 
12.Zaradi naslednjih pripomb mnenje Sodišča o zanesljivosti računovodskih izkazov in mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij nista vprašljiva.
It should be noted that 2013 was the first year of the Agency’s financial autonomy and that the establishment of its procedures is ongoing. 
Omeniti je treba, da je bilo leto 2013 prvo leto finančne avtonomije Agencije in da so njeni postopki še v fazi uvajanja.
COMMENTS ON INTERNAL CONTROLS 13.The development of the Agency’s Internal Control Standards was ongoing at the end of the year. 
PRIPOMBI O NOTRANJIH KONTROLAH 13.Razvoj standardov notranje kontrole je ob koncu leta še potekal.
They were approved by the Management Board in June 2014. 
Upravni odbor jih je potrdil junija 2014.
14.There is no insurance coverage for fixed tangible assets, except for multi-risk fire for the premises in Tallinn. 
14.Opredmetena osnovna sredstva niso zavarovana, razen prostorov v Talinu, za katere obstaja požarno zavarovanje za več nevarnosti.
COMMENTS ON BUDGETARY MANAGEMENT 15.According to the Agency’s Founding Regulation8, the Commission was responsible for the establishment and initial operation of the Agency until it was granted financial autonomy on 22 May 2013. 
PRIPOMBE O UPRAVLJANJU PRORAČUNA 15.Glede na uredbo o ustanovitvi Agencije8 je bila Komisija odgovorna za ustanovitev in začetek dejavnosti Agencije, dokler ta 22. maja 2013 ni postala finančno avtonomna.
The migration of data on commitment and payment appropriations from the Commission to the Agency was a complex process and a reconciliation of the figures between the Commission’s and the Agency’s accounting systems was finally completed in June 2014. 
Migracija podatkov o odobritvah za prevzem obveznosti in odobritvah plačil s Komisije na Agencijo je bila zapleten proces in uskladitev podatkov v računovodskih sistemih Komisije in Agencije je bila dokončana šele junija 2014.
This affected the Agency’s payment planning and the preparation of its provisional accounts. 
To je vplivalo na načrtovanje plačil Agencije in pripravo njenega začasnega zaključnega računa.
8 Article 32 of Regulation (EU) No 1077/2011 of the European Parliament and of the Council (OJ L 286, 1.11.2011, p. 
1077/2011 Evropskega parlamenta in Sveta (UL L 286, 1.11.2011, str.
17.According to the Agency’s Founding Regulation9, countries associated with the implementation, application and development of the Schengen acquis and Eurodac-related measures must make a contribution to the Agency’s budget. 
7 17.Glede na uredbo o ustanovitvi Agencije9 morajo države, ki so se pridružile izvajanju, uporabi in razvoju schengenskega pravnega reda ter ukrepov, povezanih z Eurodac, prispevati v proračun Agencije.
Although Schengen associated countries were using the systems managed by the Agency in 2013 the Commission’s negotiations were still ongoing. 
Čeprav so pridružene schengenske države leta 2013 uporabljale sistem, ki ga upravlja Agencija, se Komisija še vedno pogaja.
OTHER COMMENTS 18.Though the seat of the Agency is in Tallinn (with 46 occupied posts), operational activities are carried out in Strasbourg (with 79 occupied posts)10. It is likely that management effectiveness could be increased and administrative costs reduced if all staff were centralised in one location. 
DRUGE PRIPOMBE 18.Sedež Agencije je sicer v Talinu (46 zasedenih delovnih mest), operativne dejavnosti pa se izvajajo v Strasbourgu (79 zasedenih delovnih mest).10 Če bi bili vsi zaposleni na eni lokaciji, bi se uspešnost poslovodenja verjetno izboljšala, upravni stroški pa zmanjšali.
19.A headquarters agreement that would clarify the conditions under which the Agency and its staff operate has not yet been signed with the host Member State, Estonia, and negotiations were still ongoing at the time of the audit. 
19.Sporazum o sedežu, s katerim bi se pojasnili pogoji za delo Agencije in njenih zaposlenih, z Estonijo, ki je država članica gostiteljica, še ni bil podpisan. Pogajanja o njem so v času revizije še potekala.
9 10 Article 32 of Regulation (EU) No 1077/2011. 
Za Računsko sodišče Vítor Manuel da SILVA CALDEIRA Predsednik 9 10 Člen 32 Uredbe (EU) št. 1077/2011.
The Agency’s back-up systems are located in Sankt Johann im Pongau with no staff located there. 
Podporni center Agencije je v kraju Sankt Johann im Pongau, kjer ni zaposlenih.