natgillin/translations-raw huggingface dataset:
In accordance with the Financial Regulation, the ‘Consolidated financial statements’ for the financial year 2008 are prepared on the basis of these accounting rules adopted by the EDF accounting officer, which adapt accruals based accounting principles to the specific environment of the Communities, while the consolidated reports on imple­ mentation of the EDFs continue to be primarily based on movements of cash. EN 268 OfficialJournaloftheEuropeanUnion 10.11.2009 Auditor's responsibility III. 
V skladu s finančno uredbo so konsolidirani finančni izkazi za proračunsko leto 2008 pripravljeni na podlagi teh računovodskih pravil, ki jih je sprejel računovodja ERS in s katerimi se računo­ vodska načela na podlagi nastanka poslovnega dogodka prilagodijo posebnemu okolju Skupnosti, medtem ko konsolidirana poročila o izvajanju Evropskih razvojnih skladov še naprej temeljijo na goto­ vinskih premikih.
The Court's responsibility is to provide, on the basis of its audit, the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions. 
Sodišče je odgovorno, da na podlagi svoje revizije Evropskemu parlamentu in Svetu zagotovi izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics. 
Sodišče je svojo revizijo opravilo v skladu z mednarodnimi revizijskimi standardi in etičnima kodeksoma MZRS in INTOSAI.
These standards require that the Court plans and performs the audit to obtain reasonable assurance whether the final annual accounts of the EDFs are free from material misstatement and the underlying transactions, taken as a whole, are legal and regular. 
Ti standardi določajo, da mora Sodišče načrtovati in izvesti revizijo tako, da pridobi razumno zagotovilo o tem, da v končnih letnih računovodskih izkazih Evropskih razvojnih skladov ni pomembnih napačnih navedb ter da so z izkazi povezane transakcije kot celota zakonite in pravilne.
In the context described under paragraph III, an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the final consolidated accounts and the legality and the regularity of the underlying transactions. 
Vkontekstu,opisanemvodstavkuIII,revizijazajemaizvedbopostopkov,namenjenihpridobitvirevizijskihdokazovo zneskih in razkritjih v končnih konsolidiranih računovodskih izkazih ter o zakonitosti in pravilnosti z izkazi povezanih transakcij.
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the final consolidated accounts and of material non-compliance of the underlying transactions with the requirements of the legal framework of the EDFs, whether due to fraud or error. 
Izbrani postopki so odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v končnih konsolidiranih računovodskih izkazih in tveganja pomembne neskladnosti osnovnih transakcij z zahtevami pravnega okvira za Evropske razvojne sklade bodisi zaradi goljufije ali napake.
In making those risk assessments, the auditor considers internal control relevant to the preparation and fair presentation of the final consolidated accounts, and supervisory and control systems implemented to ensure legality and regularity of underlying transactions, in order to design audit procedures that are appropriate in the circumstances. 
Revizor pri pripravi teh ocen tveganja upošteva notranje kontroliranje, ki zadeva pripravo in pošteno predstavitev končnih konsolidiranih računovodskih izkazov, ter nadzorne in kontrolne sisteme, ki se izvajajo za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, da oblikuje danim razmeram primerne revizijske postopke.
An audit in this context also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the final consolidated accounts and the annual activity reports. 
Pri reviziji, ki se izvaja v tem kontekstu, se ovrednotita tudi primernost uporabljenih računovodskih politik in razumnost izdelanih računovodskih ocen, prav tako pa se ovrednoti skupna predstavitev končnih konsolidiranih računovodskih izkazov in letnih poročil o dejavnostih.
V. The Court did not obtain all the necessary information and documentation concerning 10 sampled payments made to international organisations. 
V. Sodišče ni pridobilo vseh potrebnih informacij in dokumentacije za 10 plačil v vzorcu, ki so bila izplačana mednarodnim organizacijam.
For this reason, the Court is not able express an opinion on the regularity of expenditure amounting to 190 million euro, or 6,7 % of the annual expenditure. 
Zato ne more podati mnenja o pravilnosti odhodkov, ki znašajo 190 milijonov EUR oziroma 6,7 % letnih odhodkov.
Subject to the limitation mentioned in paragraph V, the Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance. 
Sodišče ob upoštevanju omejitve iz odstavka V meni, da so pridobljeni revizijski dokazi zadostni in ustrezni, da zagotovijo osnovo za njegovo izjavo o zanesljivosti.
Opinion on the reliability of the accounts VII. 
Mnenje o zanesljivosti računovodskih izkazov VII.
In the Court's opinion, the final annual accounts of the seventh, eighth, ninth and tenth EDFs present fairly, in all material respects, the financial position of the EDFs as of 31 December 2008, and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the accounting officer. 
Sodišče meni, da končni računovodski izkazi sedmega, osmega, devetega in desetega ERS v vseh pomembnih vidikih pošteno predstavljajo finančno stanje Evropskih razvojnih skladov na dan 31. decembra 2008 ter izide njihovih dejavnosti in denarnih tokov za leto, ki se je izteklo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja.
Without qualifying the opinion expressed in paragraph VII, the Court draws attention to the fact that the method used to estimate the provision for costs incurred is not valid for certain types of contracts and to the Commission’s decision to refine it from the financial year 2009 onward. 
Sodišče brez pridržka k mnenju, podanemu v odstavku VII, opozarja na dejstvo, da metoda, uporabljena za oceno rezervacije za nastale stroške, ni veljavna za določene vrste pogodb, in na odločitev Komisije, da metodo izpopolni od proračunskega leta 2009 naprej.
Opinion on legality and regularity of the transactions underlying the accounts IX. 
Mnenje o zakonitosti in pravilnosti transakcij, povezanih z izkazi IX.
In the Court's opinion the revenue and commitments of the seventh, eighth, ninth and tenth European Development Funds for the year ended 31 December 2008 were free from material error. 
Sodišče meni, da v prihodkih in obveznostih za sedmi, osmi, deveti in deseti ERS za leto, ki se je končalo 31. decembra 2008, ni bilo pomembnih napak.
X. Without calling into question the opinion expressed in paragraph IX, the Court draws attention to the high incidence of non-quantifiable error that occurred in budget support commitments albeit not included in the estimation of total error. 
X. Ne da bi bilo zaradi tega vprašljivo mnenje iz odstavka IX, Sodišče opozarja na veliko pogostost količinsko neopredeljivih napak, ki so nastale pri obveznostih za proračunsko podporo, četudi niso vključene v oceno skupne napake.
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 269 XI. 
SL 10.11.2009 UradnilistEvropskeunije 269 XI.
In the Court’s opinion the payments by the seventh, eighth, ninth and tenth European Development Funds for the year ended 31 December 2008 were affected by material error. 
Sodišče meni, da so na plačila iz sedmega, osmega, devetega in desetega Evropskega razvojnega sklada za leto, ki se je končalo 31. decembra 2008, vplivale pomembne napake.
The Court has identified significant improvements in the Commission’s supervisory and control systems. 
Sodišče je odkrilo bistvene izboljšave v Komisijinih nadzornih in kontrolnih sistemih.
The Court notes that there is scope for clearer conclusions as to how the results of various controls contribute to the Director-General’s assurance and for improving the design and/or implementation of certain systems. 
Ugotovilo je, da bi bilo mogoče podati jasnejše zaključke o tem, kako rezultati različnih kontrol prispevajo k zagotovilu generalnega direktorja, in o izboljšanju zasnove in/ali izvedbe določenih sistemov.
The Court also draws attention to the need for the Commission to pursue its efforts to substantiate its decisions on the eligibility of budget support. 
Vendar tudi opozarja, da si mora Komisija prizadevati za podkrepitev svojih sklepov o upravičenosti do proračunske podpore.
This requires a structured and formalised demonstration that the recipient countries have a relevant reform programme. 
Za to je potreben strukturiran in formaliziran prikaz, da imajo države prejemnice ustrezen program reform.
16 and 17 September 2009 Vítor Manuel da Silva Caldeira President European Court of Auditors 12, rue Alcide De Gasperi, L-1615 Luxembourg 
16. in 17. september 2009 Vítor Manuel da Silva Caldeira Predsednik Evropsko računsko sodišče 12, rue Alcide De Gasperi, L-1615 Luxembourg
EN 270 OfficialJournaloftheEuropeanUnion 10.11.2009 THE COURT'S OBSERVATIONS Information in support of the Statement of Assurance Audit scope and approach 9. 
SL 270 UradnilistEvropskeunije 10.11.2009 UGOTOVITVE SODIŠČA Podatki v podporo izjavi o zanesljivosti Obseg revizije in revizijski pristop 9.
Theobservationsregardingthereliabilityoftheaccounts of the EDFs, set out in paragraphs VII and VIII of the Statement of Assurance, are based on an audit of the consolidated financial statements(14) and the consolidated report on the financial implementation of the seventh, eighth, ninth and tenth EDFs (15). 
Opažanja glede zanesljivosti računovodskih izkazov ERS, navedena v odstavkih VII in VIII izjave o zanesljivosti, temeljijo na reviziji konsolidiranih izkazov stanja (14) in konsolidiranega poročila o finančnem izvajanju sedmega, osmega, devetega in desetega ERS (15).
The audit comprised an appropriate range of audit procedures designed to examine, on a test basis, evidence relating to the amounts and disclosures. 
Revizija je zajemala primeren obseg revizij­ skih postopkov, ki so bili zasnovani, da se na podlagi preiz­ kusov preverijo dokazi v zvezi z zneski in razkritji.
It included an assessment of the accounting prin­ ciples used, significant estimates made by management and the overall presentation of the consolidated accounts. 
Pri reviziji so se ocenila uporabljena računovodska načela, pomembne ocene, ki jih je pripravilo vodstvo, in celotna predstavitev konsolidiranih računovodskih izkazov.
The observations regarding the regularity (16) of trans­ actions, set out in paragraphs IX to XII of the Statement of Assurance, are based on the following components: (a) substantive testing of a representative statistical sample of 225 items, corresponding to 45 financial and individual legal commitments and 180 payments made by EuropeAid central services and Delegations, including 40 advance payments. 
Opažanja glede pravilnosti (16) transakcij, predstavljena v odstavkih IX do XII izjave o zanesljivosti, temeljijo na nasled­ njih sestavnih delih: (a) preizkušanje podatkov v reprezentativnem statističnem vzorcu z 225 postavkami, od katerih jih 45 predstavlja finančne in posamezne pravne obveznosti, 180 pa plačila, ki so jih izvršile osrednje službe urada EuropeAid in dele­ gacije, vključno s 40 predujmi.
Where necessary, implementing organisations and final beneficiaries were visited on the spot in order to verify underlying payments declared in financial reports or cost statements; (b) an assessment of the effectiveness of supervisory and control systems at EuropeAid's central services and in the Delegations, including the follow-up of previous key Statement of Assurance observations (see Annex 2): (i) ex-ante checks of contracts and payments by auth­ orising officers, (ii) monitoring of implementing organisations, (iii) external audits, (iv) monitoring by EuropeAid central services, (v) internal audit; (c) an assessment of the Annual Activity Report and Declaration by the Director-General of EuropeAid. _____________ (14) See Article 122 of the Financial Regulation of 18 February 2008 applicable to the tenth EDF: the financial statements shall comprise the balance sheet, the statement of economic outturn, the statement of cash flow, and the table of items payable to the EDF. 
Kjer je bilo potrebno, so bile izvajalske organizacije in končni upravičenci obiskani na kraju samem, da so se preverila izvršena plačila, prija­ vljena v finančnih poročilih ali izjavah o stroških; (b) ocena uspešnosti nadzornih in kontrolnih sistemov v osrednjih službah urada EuropeAid in delegacijah, vključno z nadaljnjim ukrepanjem na podlagi ključnih opažanj iz prejšnje izjave o zanesljivosti (glej Prilogo 2): (i) predhodnipregledi,kijihodredbodajalciopravijoglede pogodb in plačil, (ii) nadzor nad izvajalskimi organizacijami, (iii) zunanje revizije, (iv) nadzor, ki ga izvajajo osrednje službe urada EuropeAid, (v) notranja revizija; (c) ocena letnega poročila o dejavnostih in izjave generalnega direktorja urada EuropeAid. _____________ (14) Glej člen 122 Uredbe Sveta (ES) z dne 18. februarja 2008 o finančni uredbi, ki se uporablja za 10. ERS: izkaz stanja zajema bilanco stanja, izkaz poslovnega izida, izkaz finančnega izida in seznam postavk, plačljivih v ERS.
(15) See Article 123 of the Financial Regulation of 18 February 2008 applicable to the tenth EDF: the reports on financial implemen­ tation shall comprise tables describing the appropriations, the commitments and the payments. 
(15) Glej člen 123 Uredbe Sveta (ES) z dne 18. februarja 2008 o finančni uredbi, ki se uporablja za 10. ERS: poročila o finančnem izvajanju zajemajo preglednice, ki opisujejo odobrena proračunska sredstva, obveznosti in plačila.
(16) For the sake of brevity, the term ‘regularity of transactions’ is used throughout the report to denote ‘legality and regularity of underlying transactions’. THE COMMISSION'S REPLIES 
(16) Zaradi jedrnatosti se za „zakonitost in pravilnost z izkazi pove­ zanih transakcij“ v celotnem poročilu uporablja izraz „pravilnost transakcij“.
EN 10.11.2009 OfficialJournaloftheEuropeanUnion 271 THE COURT'S OBSERVATIONS 11. 
SL 10.11.2009 UradnilistEvropskeunije 271 UGOTOVITVE SODIŠČA 11.
In the context of the audit, five countries were visited on the spot in order to perform detailed auditing of the trans­ actions: Angola, the Republic of Congo, Malawi, Mozambique and Mauritania. 
Vokvirurevizijejebilozaradipodrobnerevizijetran­ sakcij na kraju samem obiskanih pet držav, in sicer Angola, Republika Kongo, Malavi, Mozambik in Mavretanija.
TheCourt’sauditincludedareviewoftheproceduresin place concerning the accounting and monitoring of the recovery orders issued. 
Sodišče je pri reviziji pregledalo vzpostavljene postopke za obračunavanje in nadziranje izdanih nalogov za izterjavo.
Reliability of the accounts 13. 
Zanesljivost računovodskih izkazov 13.
The 2008 annual accounts are the fourth set of accounts prepared under the accruals-based accounting rules. 
Letni računovodski izkazi za leto 2008 so četrti niz računovodskih izkazov, pripravljenih po pravilih računovod­ stva na podlagi nastanka poslovnega dogodka.
The Court has indicated in its previous Annual Reports that the EDF accounting system did not have all the features necessary for efficient and effective reporting of economic information on an accruals basis, increasing the risk of accounting errors as a result of the extensive manual operations required to convert cash-based data into accrual-based annual accounts. 
Sodišče je v svojih prejšnjih letnih poročilih omenilo, da računovodski sistem za ERS ni imel vseh lastnosti, potrebnih za učinkovito in uspešno poročanje o ekonomskih informacijah na podlagi nastanka poslovnega dogodka.
However, despite this risk, the Court’s audit found the annual accounts to be free from material error. 
Vendar je Sodišče kljub temu tveganju z revizijo ugotovilo, da v letnih računovodskih izkazih ni bilo pomembnih napak.
All the EDF operational, financial and accounting data have been transferred to the new system. 
V ta sistem so se prenesli vsi operativni, finančni in računovodski podatki za ERS.
This should further strengthen the EDF accounting environment. 
To bi moralo dodatno okre­ piti računovodsko okolje ERS.
Theannualaccountscontainaprovisionof2113 million euro for the costs incurred in the reporting period but for which no invoices have been received at the year-end. 
Letni računovodski izkazi vsebujejo rezervacijo v višini 2 113 milijonov EUR za stroške, ki so nastali v obdobju poročanja, vendar zanje do konca leta niso bili prejeti nobeni računi.
This provision is estimated on the basis of a number of assumptions, notably the linearity of contract expenditure. 
Ta rezervacija je ocenjena na podlagi številnih domnev, predvsem linearnosti pogodbenih odhodkov.
As announced in its reply to the Court’s Annual Report on the EDF concerning the financial year 2007 (17), the Commission carried out a study which confirmed that this assumption is not valid for certain types of contracts. 
Kot je Komisija najavila v svojem odgovoru na Letno poročilo Sodišča o ERS za proračunsko leto 2007 (17), je izvedla študijo, s katero je potrdila, da ta domneva ne velja za določene dele pogodb.
As indicated in the Notes to the annual accounts, the Commission has decided to refine its method from the financial year 2009. 
Kot je navedeno v opombah k letnim računovodskim izkazom, je Komisija sklenila, da bo s proračunskim letom 2009 začela izpopolnjevati svojo metodo.
Regularity of transactions 16. 
Pravilnost transakcij 16.
The main features and results of sample-based substantive testing are presented in Annex 1. 
Glavne značilnosti in rezultati preizkušanja podatkov na podlagi vzorca so predstavljeni v Prilogi 1.
Revenue 17. 
Prihodki 17.
Project commitments 18. 
Prevzete obveznosti za projekte 18.
TheCourt’sauditofprojectcommitmentsfoundthem to be free from material error. _____________ (17) Paragraph 17. 
Sodišče je z revizijo prevzetih obveznosti za projekte ugotovilo, da v njih ni pomembnih napak. _____________ (17) Odstavek 17.
THE COMMISSION'S REPLIES 13. 
ODGOVORI KOMISIJE 13.
The introduction of the new accounting system in 2009 has overcome the past limitations. 
Uvedba novega računovodskega sistema v letu 2009 je odpravila pretekle omejitve.
The new system has all the features required for efficient and effective accrual based reporting. 
Novi sistem ima vse lastnosti, potrebne za učinkovito in uspešno poročanje na podlagi nastanka poslovnega dogodka.
In the financial year 2008, as in previous years, the manual processing is subject to rigorous controls in order to reduce risks. 
Tako kot v preteklih letih, se tudi v proračunskem letu 2008 za zmanjšanje tveganj izvajajo strožje kontrole ročne obdelave.
A study was conducted to check the validity of the method used to estimate the provision for invoices receivable. 
Opravljena je bila študija, s katero je bila preverjena veljav­ nost metode, ki se uporablja za oceno rezervacije za račune, ki bodo prejeti.
It concluded that the method was valid in the great majority of cases. 
Ugotovljeno je bilo, da je bila metoda v veliki večini primerov veljavna.
In the light of the study’s conclusions, the Commission will refine the method for the closure for 2009. 
Komisija bo ob upoštevanju ugotovitev študije metodo izboljšala za zaprtje za leto 2009.
EN 272 OfficialJournaloftheEuropeanUnion 10.11.2009 THE COURT'S OBSERVATIONS Budget support commitments 19. The Court’s audit of budget support commitments found them to be affected by a high level of non-quantifiable errors. 
SL 272 UradnilistEvropskeunije 10.11.2009 UGOTOVITVE SODIŠČA Prevzete obveznosti za proračunsko podporo 19. Sodišče je z revizijo prevzetih obveznosti za proračunsko podporo ugotovilo, da nanje vpliva visoka stopnja količinsko neopredeljivih napak.
In comparison with previous years, the Court found that the Commission’s assessments of compliance with the Cotonou Agreement requirements are improving; the demon­ stration is better structured and formalised, notably for Millennium Development Goals (MDG) contracts. 
V primerjavi s prejšnjimi leti je ugotovilo, da se ocene, ki jih Komisija izvede glede spošto­ vanja zahtev Sporazuma iz Cotonouja, izboljšujejo; prikaz je bolje strukturiran in formaliziran, zlasti za pogodbe o razvojnih ciljih tisočletja.
However, the Court still found frequent cases where the Commission did not demonstrate in a structured and formalised manner that public finance management was sufficiently transparent, accountable and effective (see paragraphs 44 to 46). 
Vendar je Sodišče vseeno odkrilo pogoste primere, v katerih Komisija ni na strukturiran in formaliziran način prikazala, da je bilo upravljanje javnih financ dovolj pregledno, odgovorno in uspešno (glej odstavke 44 do 46).
Project payments 20. 
Plačila za projekte 20.
InspiteoftheCommission’sinterventioninorderto facilitate the audit work to be carried out, the Court did not obtain all the necessary information and documentation concerning 10 transactions managed by international organi­ sations (18). The Court is therefore not in a position to express an opinion on the regularity of these transactions. 
Čeprav je Komisija posredovala, da bi olajšala izvedbo revizijskega dela, Sodišče ni pridobilo vseh potrebnih infor­ macij in gradiva o 10 transakcijah, ki so jih upravljale medna­ rodne organizacije (18), zato ne more podati mnenja o pravil­ nosti teh transakcij.
The Court notes that the verifier mandated by the Commission to perform a verification mission at one of these organisations (19) had reported a similar problem. 
Opazilo je, da je o podobni težavi poročal že preverjalec, ki ga je Komisija pooblastila za izvedbo revizij­ skega obiska z namenom preverjanja v eni od teh organi­ zacij (19).
TheCourt'sauditrevealedamaterialleveloferror affecting the amount of the payments audited(20). 
Sodišče je z revizijo ugotovilo, da je na znesek revidi­ ranih plačil vplivala pomembna stopnja napak (20).
The frequency and types of errors, as well as the impact of quan­ tifiable errors, are presented in Annex 1 (Part 1, 1.3 and 1.4). 
Pogostost in vrsta napak ter učinek količinsko opredeljivih napak so predstavljeni v Prilogi 1 (del 1, 1.3 in 1.4).
The main types of quantifiable errors detected are the following: (a) eligibility: expenditure incurred outside the implementation period, exceeding the budget allowed, or relating to ineligible items; (b) occurrence: absence of invoices or other supporting documents; (c) accuracy: calculation errors. _____________ (18) African Union, World Bank, World Health Organisation. 
Glavne količinsko opredeljive napake so se nanašale na naslednje vidike: (a) upravičenost: odhodki so nastali zunaj obdobja izvajanja ali presegli dovoljen proračun ali pa zadevali neupravičene postavke; (b) dejanskost: ni računov ali drugih dokazil; (c) točnost: napake pri izračunu. _____________ (18) Afriška unija, Svetovna banka, Svetovna zdravstvena organizacija.
(19) World Health Organisation. 
(19) Svetovna zdravstvena organizacija.
(20) The Court sets the materiality threshold at 2 %. 
(20) Sodišče je prag pomembnosti določilo pri 2 %.
THE COMMISSION'S REPLIES 19. 
ODGOVORI KOMISIJE 19.
The Commission welcomes the recognition by the Court that its continuous and ongoing efforts to improve the clarity and structure of assessments of compliance with the Cotonou Agreement with regard to budget support eligibility (Article 61 of the Agreement) are showing noticeable results. 
Komisija pozdravlja dejstvo, da Sodišče priznava opazne rezultate njenih stalnih prizadevanj za izboljšanje jasnosti in strukture ocen spoštovanja Sporazuma iz Cotonouja glede upravičenosti do proračunske podpore (člen 61 Sporazuma).