natgillin/translations-raw huggingface dataset:
Basedonitsreviewoftheconsolidatedaccounts,nothingcametotheCourt’s attention that causes it to believe that the accounts are not presented fairly, in all material respects, in accordance with the relevant accounting standards with the following exceptions arising from the unsatisfactory application of the accrual based accounting principle: - the Schools did not make any provisions for pending legal cases against them, despite the fact that there are specific cases that may result in a significant cash outflow for the Schools (the Court identified minimum exposure of 1,5 million euro; for details see paragraphs 22 and 23); - no accruals were calculated for the salary increases for the period 1 July 2009 to 31 December 2009 paid in February 2010 (1,85 %, i.e. 1,8 million euro) and no provision was made for the still pending salary increase (additional 1,85 %, i.e. 1,8 million euro) (for details see paragraph 24); 3 The total budget of Munich I is 21 million euro, Luxembourg I is 40 million euro, Central Office is 10 million euro (Source: European Schools, clôtures des comptes 2009, Volumes II and VI). 
NapodlagipregledakonsolidiranihračunovodskihizkazovSodiščeniopazilo ničesar, zaradi česar bi menilo, da izkazi niso v vseh pomembnih vidikih prikazani pošteno in v skladu z vsemi ustreznimi računovodskimi standardi, razen naslednjih izjem, ki so posledica nezadovoljive uporabe načela računovodenja na podlagi nastanka poslovnega dogodka: - šole niso predvidele rezervacij za nedokončane sodne postopke zoper njih, kljub temu da obstajajo posamezni primeri, ki bi lahko vodili do velikih denarnih odtokov za šole (Sodišče je ugotovilo, da najmanjša izpostavljenost znaša 1,5 milijona EUR.
PRESENTATION OF ACCOUNTS FOR CONSOLIDATION 9. 
5 PREDLOŽITEV RAČUNOVODSKIH IZKAZOV V KONSOLIDACIJO 9.
AccordingtoArticle87oftheSchools’FinancialRegulation“eachSchool,after discussion and approval by its Administrative Board, shall, not later than 1 April, transmit to the Office of the Secretary-General the information required for drawing up the revenue and expenditure account and the balance sheet”. 
Vskladusčlenom87finančneuredbe,kiseuporabljazaproračunEvropskih šol, vsaka šola uradu generalnega sekretarja najpozneje do 1. aprila posreduje informacije, o katerih je razpravljal in ki jih je odobril upravni odbor in so potrebne za pripravo izkaza o prihodkih in odhodkih ter bilanco stanja.
However, this deadline was not respected by the majority of Schools. 
Vendar večina šol tega roka ni upoštevala.
FOLLOW-UP OF COURT’S RECOMMENDATIONS RAISED IN THE ANNUAL REPORT 2008 10.The table in Annex 3 provides information on follow-up of the 14 Court’s recommendations from the 2008 audit: - three were fully implemented (2, 5, 9); - two were partially implemented (3,6); - five were not implemented (1, 4, 7, 8, 12); - four are in process of being implemented (10, 11, 13, 14). 
NADALJNJE UKREPANJE NA PODLAGI PRIPOROČIL SODIŠČA IZ LETNEGA POROČILA ZA LETO 2008 10.Tabela v Prilogi 3 prikazuje informacije o nadaljnjem ukrepanju na podlagi 14 priporočil Sodišča po reviziji za leto 2008: - tri so bila v celoti izvedena (2, 5, 9); - dve sta bili izvedeni deloma (3, 6); - pet jih ni bilo izvedenih (1, 4, 7, 8, 12); - štiri se izvajajo (10, 11, 13, 14).
INVENTORY4 11.In the course of the audit of the two Schools and the Central Office, the Court found problems related to the accounting and the reporting of the inventory, which were also raised in previous years: - no physical checks of fixed assets; 4 Provisions on inventories of movable and immovable property are specified in the Title IV, Section II of the Schools’ Financial Regulation. 
POPIS SREDSTEV4 11.Med revizijo obeh šol in osrednjega urada je Sodišče naletelo na probleme, povezane z računovodenjem in poročanjem o popisu sredstev, na katere je opozorilo že v prejšnjih letih: - osnovna sredstva niso bila fizično preverjena; - orodja niso bila prilagojena popisu sredstev; 4 Določbe o popisu premičnin in nepremičnin so podrobno navedene v naslovu IV, oddelek II finančne uredbe, ki se uporablja za proračun Evropskih šol.
6 - tools not adapted to run inventory; - no reconciliation between inventory and accounting systems. 
6 - sistem za vodenje popisa sredstev in računovodski sistem nista bila usklajena.
12.According to the Memorandum “Administrative and Financial Procedures for the Inventory”5 approved in 2006, at least every three years (i.e. for the first time due by 2009), a physical check of assets must be carried out to verify that the inventory is complete and accurate, and the assets recorded in the inventory are in fact present in the school. 
12.V skladu z memorandumom o upravnih in finančnih postopkih za popis sredstev5, potrjenem leta 2006, je treba vsaj vsaka tri leta (torej prvič obvezno do leta 2009) opraviti fizično kontrolo sredstev, da se preveri, ali je popis sredstev popoln in točen in ali so popisana sredstva v resnici v šoli.
However, at the time of the audit, the financial controller had not yet received any report on the inventory from any of the Schools or the Central Office itself. 
Toda v času revizije finančni nadzornik še ni prejel poročila o popisu sredstev od nobene šole niti od osrednjega urada.
13.Munich’s inventory system allows the School to determine the net book value of the assets. 
13.Šoli München njen sistem popisa sredstev omogoča določanje neto knjižne vrednosti sredstev.
The net book value is calculated on the basis of the useful life of the assets. 
Neto knjižna vrednost se izračuna na podlagi dobe uporabe sredstev.
However, if for any reason, an asset is disposed of prior to the end of the initial estimate of its useful life, rectifications have to be made outside the inventory system. 
Če se neko sredstvo iz katerega koli vzroka odsvoji pred koncem prvotno ocenjene dobe uporabe, je treba izvesti popravke zunaj sistema popisa.
In this case reconciliations are performed by the accounting service but not on a systematic basis. 
V takem primeru uskladitve opravi računovodstvo, vendar ne sistematično.
14.At Luxembourg I, the inventory system is limited to the recording of the assets, its location, inventory number and labelling. 
14.V šoli Luxembourg I sistem popisa sredstev omogoča samo popis sredstev, njihove lokacije, inventarne številke in oznake.
However, it is not an effective management tool in order (a) to determine the net book value of the assets and (b) to make the reconciliations with the accounting system. 
Ni pa učinkovito upravljavsko orodje za (a) določitev neto knjižne vrednosti sredstev in (b) uskladitev z računovodskim sistemom.
15.Regarding the physical inventory, in both schools not all the assets are labelled or located in the assigned place. 
15.Fizični popis sredstev je v obeh šolah pokazal, da niso vsa sredstva opremljena z oznakami ali da niso tam, kjer bi morala biti.
In Luxembourg I some assets recorded in the inventory have not been found (four cameras, value 952 euro and sports equipment, value 4 504 euro) while others included in the inventory are not recorded in the balance sheet (laptop, value 1 330 euro). 
V šoli Luxembourg I nekatera sredstva iz popisa niso bila najdena (štiri kamere v vrednosti 952 EUR in športna oprema v vrednosti 4 504 EUR), nekatera pa so bila sicer vključena v popis, ne pa tudi v bilanco stanja (prenosni računalnik v vrednosti 1 330 EUR).
Moreover, there is no 5 Document approved by the Secretary-General of the European Schools in 2006 (Ref: 2006-M-12/MR). 
5 Dokument, ki ga je leta 2006 potrdil generalni sekretar Evropskih šol (sklic: 2006-M-12/MR).
Specific rules include: (a) nomination by the Director of the person responsible for carrying out the physical check, (b) result of the inventory recorded in writing and signed by the Director and (c) a copy of the inventory to be sent to the financial controller. 
Posamezna pravila vključujejo: (a) direktor imenuje osebo, odgovorno za izvedbo fizične kontrole; (b) rezultat popisa sredstev se zapiše, zapis pa podpiše direktor, ter (c) kopijo popisa sredstev je treba poslati finančnemu nadzorniku.
16.Assets made available free of charge by the relevant host governments for the two audited schools are not included in the inventory. 
7 16.Sredstva, ki sta jih revidiranima šolama brezplačno zagotovili posamezni vladi gostiteljici, niso vključena v popis.
The risk of misidentification is high in case of assets identical or similar to the assets owned by the Schools. 
Pri sredstvih, ki so enaka ali podobna kot tista, ki so last šole, je tveganje za zamenjavo veliko.
TREASURY 17.Six (out of nine) bank accounts opened in the name of the Luxembourg I School with a total year end balance of 111 900 euro are not included in the Balance Sheet as at 31 December 2009. 
DENARNA SREDSTVA 17.Šest bančnih računov (od devetih), ki jih je odprla šola Luxembourg I, na katerih je bilo skupno stanje ob koncu leta 111 900 EUR, ni vključenih v bilanco stanja na dan 31. decembra 2009.
These accounts are used to finance extra-budgetary activities (for example: parents association and extracurricular activities). 
Ti računi se uporabljajo za financiranje izvenproračunskih dejavnosti (na primer združenja staršev in obšolskih dejavnosti).
The Schools’ Financial Regulation clearly states that all extra budget receipts and expenditure must be recorded in the accounts6. 
Finančna uredba, ki se uporablja za proračun Evropskih šol, nedvoumno določa, da je treba vse izvenproračunske prihodke in odhodke vnesti v računovodske izkaze6.
18.Imprest accounts are managed by the assigned administrators in Munich and Luxembourg I. There is no decision on the maximum amount of the imprest which may be advanced. 
18.Račune izločenih sredstev upravljajo za to določeni uslužbenci na šolah München in Luxembourg I. O tem, kolikšen je najvišji znesek predujma, ki se ga sme izplačati, ni bil sprejet noben sklep.
Moreover, no on the spot checks were performed by the responsible accounting officer during 2009. 
Poleg tega odgovorni računovodja leta 2009 ni opravil nobene kontrole na kraju samem.
In Luxembourg I five petty cash accounts with a total value of 2 250 euro are not recorded in the balance sheet. 
V bilanco stanja za šolo Luxembourg I ni vključenih pet računov za mala gotovinska izplačila v skupni vrednosti 2 250 EUR.
In addition, for one petty cash account there was no audit trail. 
Poleg tega za en račun za mala gotovinska izplačila ni revizijske sledi.
DOUBTFUL DEBTORS 19.In the two audited schools the major part of doubtful debtors corresponds to differential allocations7 to be settled (regularised). 
DVOMLJIVI DOLGOVI 19.Pri obeh revidiranih šolah največji del dvomljivih dolgov ustreza sredstvom za diferencialni popravek7, ki ga je treba poravnati (urediti).
In the case of Munich the 6 7 Article 5 FR, Article 1 Implementing Rules (IR). 
Pri šoli München je 6 7 Člen 5 finančne uredbe, člen 1 izvedbenih pravil.
Differential allocation is the difference between (a) the amount levied in taxes on the national salary and (b) the amount levied in taxes on the remuneration of the officials of the European Communities. 
Sredstva za diferencialni popravek so razlika med (a) zneskom davkov na nacionalne plače in (b) zneskom davkov na osebne prejemke uradnikov Evropskih skupnosti.
8 amount showed in the balance sheet (52 800 euro) consisted of the differential allocation to be settled after the teachers left the Schools. 
8 znesek, prikazan v bilanci stanja (52 800 EUR), pomenil sredstva za diferencialni popravek, ki ga je bilo treba poravnati, potem ko so učitelji odšli s šole.
An additional amount (16 700 euro) was not integrated in the final accounts. 
Dodatni znesek (16 700 EUR) ni bil vključen v zaključni račun.
In Luxembourg I the amount corresponding to doubtful debtors is included in the balance sheet as a net liability8 due to the fact that receivables and payables were offset against each other, which is not in line with the “no-netting principle”. 
V šoli Luxembourg I je ustrezen znesek dvomljivih dolgov vključen v bilanco stanja kot neto obveznost8 zaradi pobotanja terjatev in obveznosti, kar pa ni v skladu z načelom bruto prikazovanja poslovnih dogodkov.
The part corresponding to the debtors (352 000 euro) is related to differential allowances to be regularised. 
Del, ki ustreza dolgovom (352 000 EUR), je povezan z diferencialnimi popravki, ki jih je treba urediti.
Furthermore, in both schools there was no age analysis of debtors and no estimate of their recoverability. 
Poleg tega v nobeni od šol ni bila narejena analiza starosti dolgov niti ocena njihove izterljivosti.
LIABILITIES 20.The following recorded liabilities do not represent real obligations: (a) in Munich an amount recorded as a debt to a Member State (173 000 euro) is not to be reimbursed and should be written off; (b) in Luxembourg I a receipt from the Luxembourg social security in order to reimburse previous expenses of the School (85 000 euro) was recorded as a liability instead of as income. 
OBVEZNOSTI 20.Naslednja evidentirana pasiva ne pomeni dejanskih obveznosti: (a) v šoli München zneska, evidentiranega kot dolg do države članice (173 000 EUR), ni treba vrniti in bi ga bilo treba odpisati, (b) v šoli Luxembourg I je bil znesek, prejet od luksemburškega zavoda za socialno varnost kot povračilo za predhodne izdatke šole (85 000 EUR), evidentiran kot obveznost namesto kot prihodek.
CARRY-OVERS 21.The annual accounts record all the commitments entered into in the year 2009 that are carried over to 2010 as a liability. 
PRENOSI 21.V letnih računovodskih izkazih so evidentirane vse obveznosti, prevzete leta 2009, prenesene v leto 2010 kot pasiva.
This is in accordance with the Schools’ Financial Regulation9 but contrary to the accrual based accounting principle as the carry-overs include amounts relating to the current year’s accrued expenses (obligations présentes) which it is correct to show as a liability, as well as amounts relating to future expenses not related to the current year. 
To je v skladu s finančno uredbo, ki se uporablja za proračun Evropskih šol9, vendar v nasprotju z načelom računovodenja na podlagi nastanka poslovnega dogodka, saj prenosi vključujejo zneske za vnaprej vračunane odhodke tekočega leta (obligations présentes), ki so pravilno prikazani kot pasiva, in tudi zneske za prihodnje stroške, ki se ne nanašajo na tekoče leto.
These amounts, totalling, 1,7 million euro, should not be included in the balance sheet but should members of staff from different member states (Ref: Article 49 of the Regulations for Members of the Seconded Staff of the European Schools). 
Ti zneski v skupni vrednosti 1,7 milijona EUR ne bi smeli biti vključeni v bilanco stanja, ampak prikazani v pojasnilih. Taki primeri so postavke, kot je računalniška oprema, ki bo predvidoma nabavljena leta 2010.
8 9 Article 104(7) IR. 
8 9 Člen 104(7) izvedbenih pravil.
The amount showed in the balance sheet was 465 000 euro (liability). 
Znesek, prikazan v bilanci stanja, je znašal 465 000 EUR (pasiva).
However, this amount should be disclosed as (a) debtors for the amount of 352 000 euro (assets) and (b) creditors for the amount of 817 000 euro (liabilities). 
Toda ta znesek bi moral biti prikazan kot (a) dolgovi v višini 352 000 EUR (aktiva) in (b) obveznosti do upnikov v višini 817 000 EUR (pasiva).
LEGAL CASES 22.Although there are legal cases pending against some Schools for (a) part-time teachers requesting additional salary payments and (b) parents that are contesting school fees, the disclosures that are made in the individual School Annual Accounts are too general. 
9 SODNI POSTOPKI 22.Čeprav proti nekaterim šolam tečejo sodni postopki zaradi (a) zahtev učiteljev s krajšim delovnim časom za plačilo dodatnih izplačil plač in (b) staršev, ki izpodbijajo šolnine, so razkritja v letnih računovodskih izkazih posameznih šol presplošna.
They do not describe the total amount claimed by third parties or give an estimate of the likely final payments. 
Ne prikazujejo skupnega zneska, ki ga zahtevajo tretje strani, niti ocene verjetnih končnih plačil.
Furthermore no disclosure is made in the Annual Accounts even in cases where a reliable estimate exists.10 23.According to the Memorandum of the Secretary General “Information to be shown in the accounts for the financial year 2009”11 detailed information on legal cases should be included in the Annual Activity Report. 
23.V skladu z memorandumom generalnega sekretarja o informacijah, ki se prikažejo v izkazih za proračunsko leto 200911, bi bilo treba podrobne informacije o sodnih postopkih vključiti v letno poročilo o dejavnostih, vendar šole tega pravila niso dosledno upoštevale.
The following problems were identified: - pending legal cases not disclosed; - pending legal cases disclosed, without the amount claimed. 
Ugotovljeni so bili naslednji problemi: - nerazkriti nerešeni sodni postopki, - razkriti nerešeni sodni postopki, vendar brez zahtevanega zneska.
At Luxembourg I the legal cases are not disclosed in the Annual Activity Report. However, according to its legal service there are pending legal cases against the School that could lead to future payments (1 million euro). 
V šoli Luxembourg I sodni postopki niso razkriti v letnem poročilu o dejavnostih, čeprav po navedbah njene pravne službe proti šoli potekajo sodni postopki, ki bi lahko privedli do plačil v prihodnosti (1 milijon EUR).
PAYROLL EXPENSES 24.The salary increase of 1,85 % (1,8 million euro) approved by the European Council for the period as of 1 July 2009 onwards, was paid in February 2010. 
ODHODKI ZA PLAČE 24.Povišanje plač v višini 1,85 % (1,8 milijona EUR), ki ga je za obdobje po 1. juliju 2009 odobril Evropski svet, je bilo izplačano februarja 2010, zato je bilo evidentirano kot odhodek v letu 2010, čeprav pomeni odhodek za del leta 2009.
As a result it was recorded as an expense in 2010, although it is an expense of the 10 11 Ref: 2010-M-12/RC. 
V zvezi z dodatnim povišanjem za 1,85 % (1,8 milijona EUR), ki ga 10 11 Sklic: 2010-M-12/RC.
Doc. 2009-D-76-en-2 relating to estimation by the Schools of 460 000 euro for outstanding legal cases of Belgium teachers. 
Dokument 2009-D-76-en-2 v zvezi z oceno šol o 460 000 EUR za nedokončane sodne postopke v zvezi z belgijskimi učitelji.
Furthermore for the additional 1,85 % (1,8 million euro) that was not approved by the European Council and is subject to the decision of the European Court of Justice, no disclosure was made by the Schools related to the probability of payment of this contingent liability. 
10 Evropski svet ni odobril in o katerem bo odločalo Sodišče Evropske unije, šole niso razkrile nobenih podatkov glede verjetnosti plačila te pogojne obveznosti.
STAFF ISSUES 25.In 2009, the Internal Audit Service of the Commission (IAS) issued an audit report on the Schools’ Human Resources Management covering also Luxembourg I and the Central Office. 
KADROVSKE ZADEVE 25.Leta 2009 je Služba Komisije za notranjo revizijo objavila revizijsko poročilo o upravljanju človeških virov v šolah, ki vključuje tudi šolo Luxembourg I in osrednji urad.
Notwithstanding the improvement in the related areas such as recruitment procedures and personal files resulting from the adoption of follow-up measures by the Schools, the Court found the following problems. 
Kljub izboljšanju zaradi nadaljnjih ukrepov šol na posameznih področjih, npr. pri postopkih zaposlovanja in osebnih mapah, je Sodišče našlo probleme, opisane v nadaljevanju.
26.There are no official detailed internal written procedures developed for staff recruitment at Munich and Luxembourg I Schools for part-time teachers and Administrative and Ancillary staff (AAS)12 ; nor at the Central Office for the AAS staff. 
26.Na šoli München in šoli Luxembourg I ne obstajajo uradni podrobni postopki v pisni obliki za zaposlovanje učiteljev s krajšim delovnim časom ter upravnih in pomožnih delavcev12. Prav tako ni takih postopkov za zaposlovanje upravnih in pomožnih delavcev v osrednjem uradu.
27.Regarding the recruitment of part-time teachers: - At Munich the process of the recruitment of part-time teachers lacks transparency as there is no documentation of the steps followed. - At Luxembourg I an improvement was noticed in the recruitment procedures after the audit of IAS. 
27.V zvezi z zaposlovanjem učiteljev s krajšim delovnim časom: - na šoli München je proces zaposlovanja učiteljev s krajšim delovnim časom premalo pregleden, ker koraki v postopku niso dokumentirani; - na šoli Luxembourg I je bil po reviziji, ki jo je opravila služba Komisije za notranjo revizijo, opažen napredek pri postopkih zaposlovanja.
However, in the Court’s sample there was one case out of six, where the procedure lacked transparency since no documentation was kept. 
Vendar je bil v vzorcu Sodišča pri enem od šestih primerov postopek premalo pregleden, ker ni bilo dokumentacije.
The evaluation of CVs made by the members of the Selection Committee is not systematic and needs to be improved. 
Ocenjevanje življenjepisov, ki ga opravijo člani izbirne komisije, ni sistematično in ga je treba izboljšati.
However, in one case out of three examined in the Central Office the procedure was not followed fully. 
Vendar v vsakem tretjem pregledanem primeru v osrednjem uradu postopka niso v celoti upoštevali.
29.In general, in the Schools there is no official evaluation system for part-time teachers and as a consequence the majority have their contract renewed year by year without having a formal evaluation. 
29.Na splošno v šolah ni uradnega sistema ocenjevanja učiteljev s krajšim delovnim časom, tako da se za večino pogodba vsako leto obnovi brez formalne ocene.
30.In both Schools and in the Central Office there is a need to improve the evaluation process for the AAS. 
30.V šolah in osrednjem uradu je treba izboljšati proces ocenjevanja za upravne in pomožne delavce.
At Munich the evaluation is not formally documented at the end of the probationary period. 
Na šoli München ocenjevanje na koncu poskusne dobe ni formalno dokumentirano.
At Luxembourg I after the audit by IAS the evaluation process is in the phase of implementation. 
Na šoli Luxembourg I je po reviziji, ki jo je opravila služba Komisije za notranjo revizijo, proces ocenjevanja v fazi izvajanja.
At Central Office there is no systematic evaluation of the AAS. 
V osrednjem uradu ni sistematičnega ocenjevanja upravnih in pomožnih delavcev.
31.The review of the content of the personal files in both Schools and in Central Office revealed that the documents required by the Service regulations for the AAS staff of the European Schools13 and Regulations for Members of Seconded Staff of the European Schools14 are missing in many cases. 
31.Pregled vsebine osebnih map v obeh šolah in osrednjem uradu je pokazal, da v mnogih primerih manjkajo dokumenti, ki so zahtevani v kadrovskih predpisih za upravne in pomožne delavce Evropskih šol13 in pravilniku za začasno dodeljeno osebje Evropskih šol14.
32.The personal filing system of both Schools and the Central Office needs to be improved. 
32.Treba je izboljšati sistem arhiviranja na obeh šolah in v osrednjem uradu.
In general there are two separate files containing personnel data; the personal file and the financial file. 
Na splošno obstajata dve ločeni mapi s podatki o zaposlenih: osebna mapa in mapa s finančnimi podatki.
The lack of clear instructions on what should be included in each file results in duplications of documents, which may have an effect on the confidentiality and the completeness of the files. 
Zaradi pomanjkanja jasnih navodil o tem, kaj bi moralo biti vključeno v posamezno mapo, se dokumenti podvajajo, kar bi lahko vplivalo na tajnost in popolnost map.
Specifically, in Munich the general filing system for personal files needs to be more systematic whereas in Luxembourg I due to the prior audit by IAS there has been an improvement. 
Natančneje, na šoli München je treba izboljšati sistematičnost splošnega sistema arhiviranja osebnih map, medtem ko je bil na šoli Luxembourg I dosežen napredek zaradi predhodne revizije, ki jo je opravila služba Komisije za notranjo revizijo.
At the Central Office the filing system is under development. 
V osrednjem uradu se sistem arhiviranja osebnih map razvija.
13 Article 13. 
13 14 Člen 13.