natgillin/translations-raw huggingface dataset:
Once these are accepted, the Commission has to pay the final balance within 45 calendar days6. 
Ko sta ta dokumenta sprejeta, mora Komisija izplačati končni znesek v 45 koledarskih dne-vih6.
During the programme period, verifications carried out by the Member States or the Commission could lead to financial corrections for an OP. 
V programskem obdobju lahko preverjanja, ki jih opravi Komisija ali države članice, privedejo do finančnih popravkov za operativni program.
Generally, all unresolved issues relating to control activities and audit findings should be clarified and settled during the closure process. However, the Commission can undertake further audit work which may result in financial corrections after the payment of the final balance7. 
Na splošno bi bilo treba vsa nerešena vprašanja v zvezi s kontrolnimi dejavnostmi in revizijskimi ugotovitvami razjasniti in razrešiti v procesu zaključevanja, vendar lahko Komisija opravi dodatno revizijsko delo, ki lahko privede do finančnih popravkov po plačilu končnega zneska7.
13 In rural development, closure is, to a large extent, based on the annual financial clearance process: the Commission’s yearly verification of the certification body’s report and acceptance of the accounts. 
13 Na področju razvoja podeželja zaključevanje močno temelji na procesu letne finančne potrditve obračunov, v okviru katerega Komisija letno preveri poročilo certifikacijskega organa in sprejme obračune.
At closure, the Commission has 5 months to comment on the last annual progress report8. 
Komisija ima ob zaključku pet mesecev časa, da izreče pripombe o zadnjem letnem poročilu o napredku8.
Once that report is considered to be receivable and the last annual accounts are cleared, the Commission has to pay the final balance within 6 months9. 
Ko je poročilo mogoče sprejeti in so obračuni za zadnje leto potrjeni, mora Komisija plačati končni znesek v šestih mesecih9.
Throughout the programme period, in order to protect the EU budget from irregular expenditure, the Commission also carried out checks on the legality and regularity of expenditure (multiannual conformity clearance), which were independent of the financial clearance. 
Da bi zavarovala proračun EU pred nepravilnimi odhodki, je Komisija v celotnem programskem obdobju neodvisno od finančne potrditve izvajala tudi preglede zakonitosti in pravilnosti odhodkov (večletna potrditev skladnosti).
These checks frequently resulted in net financial corrections and can still be carried out or finalised after closure of the RDPs. 
Zaradi teh pregledov so bili pogosto uvedeni neto finančni popravki, izvajati ali končati pa jih je mogoče tudi po zaključitvi programov razvoja podeželja.
14 Whereas the deadline for Member State authorities to submit the closure documents for rural development was 30 June 2016, the deadline for cohesion was set at 30 March 2017. 
14 Organi držav članic so morali dokumente o zaključku za področje razvoja podeželja predložiti do 30. junija 2016, rok za področje kohezije pa je 30. marec 2017.
At the time of our audit, because of the different deadlines, the directorates-general were at different stages in their preparation. 
V času naše revizije so bili generalni direktorati zaradi različnih rokov v različnih fazah priprav.
DG AGRI had finalised its internal manual and procedures for closure, but this task was still ongoing at DG REGIO and DG EMPL and scheduled for completion by the end of 2016, before the deadline for the submission of closure documents. 
GD AGRI je končal svoj interni priročnik in postopke za zaključevanje. V GD REGIO in GD EMPL je izvajanje te naloge še potekalo, po predvidevanjih pa naj bi bila končano do konca leta 2016, kar je pred rokom za predložitev dokumentov o zaključku.
4 Article 67(4) of Regulation (EC) No 1083/2006. 
4 Člen 67(4) Uredbe (ES) št. 1083/2006.
5 Article 89(3) of Regulation (EC) No 1083/2006. 
5 Člen 89(3) Uredbe (ES) št. 1083/2006.
6 Article 89(4) of Regulation (EC) No 1083/2006. 
6 Člen 89(4) Uredbe (ES) št. 1083/2006.
7 Under Article 90 of Regulation (EC) No 1083/2006, the managing authority must ensure that all the supporting documents regarding expenditure and audits on the programme concerned are kept available for the Commission and the European Court of Auditors for a period of 3 years following the date of closure. 
7 V skladu s členom 90 Uredbe (ES) št. 1083/2006 mora organ upravljanja zagotoviti, da ostanejo vsi spremni dokumenti glede odhodkov in revizij zadevnega programa dostopni Komisiji in Evropskemu računskemu sodišču v obdobju treh let po zaključitvi.
8 Article 82(3) of Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p.1). 
8 Člen 82(3) Uredbe Sveta (ES) št. 1698/2005 z dne 20. septembra 2005 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) (UL L 277, 21.10.2005, str.
9 Article 37 of Regulation (EU) No 1306/2013. 
9 Člen 37 Uredbe (EU) št. 1306/2013.
Audit scope and approach 18 15 Through this audit we examined whether the rules and procedures for cohesion and rural development provide a basis for the Commission and Member States to close the programmes in an efficient and timely manner. 
Obseg revizije 18 in revizijski pristop 15 Pri reviziji smo preučili, ali pravila in postopki za področji kohezije in razvoja podeželja zagotavljajo podlago za to, da lahko Komisija in države članice programe zaključijo učinkovito in pravočasno.
Firstly, we examined: ο whether the regulatory provisions governing closure in cohesion and rural development require the final acceptance of programme expenditure as legal and regular and assurance that outputs and results were achieved; ο whether the budgetary authority (the European Parliament and the Council) is informed about the outcome of the closure of multiannual spending programmes; and ο whether the closure process is timely. 
Prvič, preučili smo: ο ali uredbene določbe, ki urejajo zaključevanje na področjih kohezije in razvoja podeželja, zahtevajo končno sprejetje programskih odhodkov kot zakonitih in pravilnih ter zagotovilo, da so bili izložki in rezultati doseženi, ο ali je proračunski organ (Evropski parlament in Svet) obveščen o izidu zaključka večletnih programov porabe ter ο ali je proces zaključevanja pravočasen.
Secondly, we assessed whether the Commission provided adequate and timely support to Member States to help them prepare for the closure of their 2007-2013 OPs and RDPs. 
Drugič, ocenili smo, ali je Komisija državam članicam zagotavljala ustrezno in pravočasno podporo, da bi jim pomagala pripraviti se na zaključek njihovih operativnih programov in programov razvoja podeželja iz obdobja 2007–2013.
16 Our audit focused on the strengths and weaknesses of the arrangements for closure of cohesion and rural development programmes for the 2007-2013 period, the lessons learnt from the closure of the 2000-2006 programmes and the extent to which the weaknesses identified for both periods have been addressed in the regulations for 2014-2020. 
16 Naša revizija je bila osredotočena na prednosti in slabosti ureditev za zaključevanje programov na področjih kohezije in razvoja podeželja iz obdobja 2007–2013, izkušnje, pridobljene z zaključevanjem programov iz obdobja 2000–2006, in obseg, v katerem so bile slabosti, ki so bile ugotovljene v obeh obdobjih, obravnavane v uredbah za obdobje 2014–2020.
Audit scope and approach 19 17 The audit work consisted of the following elements: ο Analysis of the rules governing closure of the 2000-2006, 2007-2013 and 2014-2020 programme periods; ο Analysis of the support the Commission provided to the Member States through guidance and training for the 2007-2013 closure; ο An electronic survey of national and regional authorities involved in the closure of the programmes to obtain their views on the rules, the Commission’s guidance and support and their own preparedness. 
Obseg revizije in revizijski pristop 19 17 Revizijsko delo je obsegalo naslednje elemente: ο analizo pravil, ki urejajo zaključevanje za programska obdobja 2000–2006, 2007–2013 in 2014–2020, ο analizo podpore, ki jo je Komisija zagotovila državam članicam s smernicami in usposabljanjem za zaključevanje za obdobje 2007–2013, ο elektronsko anketo, opravljeno pri nacionalnih in regionalnih organih, ki sodelujejo pri zaključevanju programov. Namen je bil pridobiti njihovo mnenje o pravilih, smernicah in podpori Komisije ter o njihovi lastni pripravljenosti.
The survey was carried out from November 2015 to January 2016. 
Anketa je potekala od novembra 2015 do januarja 2016.
It was addressed to managing authorities and audit authorities in the cohesion policy area and paying agencies and certification bodies in the rural development policy area. 
Naslovljena je bila na organe upravljanja in revizijske organe na področju kohezije ter na plačilne agencije in certifikacijske organe na področju razvoja podeželja.
337 of the 480 authorities invited to participate in the survey responded (around 70 % response rate); and ο Interviews with representatives of Member State authorities that participated in the survey. 
Nanjo je odgovorilo 337 od 480 organov, ki so bili povabljeni k sodelovanju v njej (stopnja odziva približno 70 %), ter ο pogovore s predstavniki organov držav članic, ki so sodelovali v anketi.
Altogether we held interviews with 25 national and regional authorities for cohesion and 12 authorities for rural development. 
Skupno število nacionalnih in regionalnih organov, s katerimi so potekali pogovori, je 25 za področje kohezije in 12 za področje razvoja podeželja.
18 The audit work was carried out between September 2015 and September 2016. 
18 Revizijsko delo je potekalo med septembrom 2015 in septembrom 2016.
Observations 20 The rules for closure have improved but further steps 10 Called winding-up bodies (WuB) in the 2000-2006 period. are needed to make it more efficient and timely 19 Closure is the last stage in the lifecycle of a multiannual programme. 
Opažanja 20 Pravila za zaključevanje so se izboljšala, vendar so potrebni dodatni ukrepi, da bi zaključevanje postalo učinkovitejše in pravočasnejše 19 Zaključek je zadnja faza življenjskega ciklusa večletnega programa.
To ensure accountability and transparency, the Commission should accept the final expenditure to be legal and regular and to have been used in line with the programme objectives. 
Za zagotavljanje odgovornosti in preglednosti bi morala Komisija sprejeti zakonitost in pravilnost končnih odhodkov in to, da so bila sredstva porabljena v skladu s cilji programa.
Closure should take place as soon as possible after the end of the programme period and the Commission should report on the closure outcome to the budgetary authority. 
Zaključevanje bi moralo potekati čim prej po koncu programskega obdobja, o njegovem izidu pa bi morala Komisija poročati proračunskemu organu.
20 Given the similarities in the cohesion and rural development policy areas (in particular the non-area-related investment measures) and the fact that since 2014 both are a part of European Structural and Investment Funds, closure arrangements should be aligned in order to increase transparency and facilitate comparisons. 
20 Glede na podobnost področij kohezije in razvoja podeželja (zlasti naložbenih ukrepov, ki niso vezani na površino) in glede na to, da od leta 2014 obe sodita na področje evropskih strukturnih in investicijskih skladov, bi bilo treba ureditve za zaključevanje uskladiti, da bi se povečala preglednost in olajšalo primerjanje.
Aligned closure arrangements would also facilitate the stakeholders’ understanding of the closure process. 
Usklajene ureditve za zaključevanje bi deležnikom tudi olajšale razumevanje procesa zaključevanja.
Lastly, common rules could lead to efficiency gains in the implementation of programmes. 
Poleg tega bi skupna pravila lahko privedla do večje učinkovitosti pri izvajanju programov.
Considerable changes in the closure arrangements since the 2000-2006 period in cohesion and rural development 2000-2006 period: no annual assurance provided by the Member States in either of the policy areas 21 For the 2000-2006 period the closure process and guidelines were common to cohesion and rural development and no annual assurance was provided by the Member State authorities in either policy area. 
Ureditve za zaključevanje na področjih kohezije in razvoja podeželja so se v obdobju 2000–2006 močno spremenile Obdobje 2000–2006: države članice za nobeno od področij ne dajejo letnega zagotovila 21 Proces zaključevanja in smernice za obdobje 2000–2006 so bili za področji kohezije in razvoja podeželja enaki. Države članice za nobeno od področij niso dajale letnega zagotovila.
At closure these authorities10 had to provide assurance, based on a sample check, as to the legality and regularity of all expenditure during the period. 
Zadevni organi10 so morali ob zaključevanju na podlagi pregleda vzorca dati zagotovilo o zakonitosti in pravilnosti vseh odhodkov v obdobju.
The Commission’s analysis and verifications led in many cases to requests for clarification or additional work at Member State level, which often extended the closure process. 
Analiza in preverjanja, ki jih je opravila Komisija, so pogosto privedli do zahtevkov za razjasnitev ali do dodatnega dela na ravni držav članic, kar je pogosto podaljšalo proces zaključevanja.
For example, for 14 % of ERDF operational programmes closure took more than 4 years. 
Pri 14 % operativnih programov ESRR je zaključevanje na primer trajalo več kot štiri leta.
An overview of the time it took the Commission DGs to close 2000-2006 cohesion and rural development programmes is provided in Figure 3. 
Na sliki 3 je pregled časa, ki so ga generalni direktorati Komisije potrebovali za zaključitev programov na področjih kohezije in razvoja podeželja iz obdobja 2000–2006.
Observations 21 Time taken to close 2000-2006 OPs and RDPs 140 100 (%) 120 80 100 80 60 60 40 40 20 20 00 < 6 months 6 months 1 to 2 years 2 to 3 years 3 to 4 years > 4 years to 1 year Source: ECA based on Commission data. 
Opažanja 21 Čas, potreben za zaključitev operativnih programov in programov razvoja podeželja iz obdobja 2000–2006 140 100 (%) 120 80 100 80 60 60 40 40 20 20 00 < 6 mesecev 6 mesecev 1 do 2 leti 2 do 3 leta 3 do 4 leta > 4 leta do 1 leto Vir: Evropsko računsko sodišče na podlagi podatkov Komisije.
2007-2013 period: requirement for the Member States to provide annual assurance for both policy areas 22 The 2007-2013 programme period brought a requirement for the Member States to present annual assurance in both policy areas. 
Obdobje 2007–2013: uvedba zahteve, da morajo države članice dati letno zagotovilo za obe področji 22 V programskem obdobju 2007–2013 je bila uvedena zahteva, da morajo države članice dati letno zagotovilo za obe področji.
Providing the basis for programme closure, these annual declarations were intended to make the process easier and quicker than in the previous period. 
Te letne izjave, ki dajejo podlago za zaključevanje programov, naj bi proces poenostavile in pospešile v primerjavi s prejšnjim obdobjem.
In the cohesion area they took the form of annual control reports submitted by the audit authorities and accepted by the Commission. 
Na področju kohezije so bile te izjave letna poročila o kontroli, ki jih predložijo revizijski organi in sprejme Komisija.
In rural development, the Commission developed the ‘clearance of accounts’11 procedure for the final recognition of expenditure, comprising annual financial clearance and multiannual conformity clearance (see paragraph 13). 
Na področju razvoja podeželja je Komisija za končno priznanje odhodkov razvila postopek potrditve obračunov11, ki zajema letno finančno potrditev in večletno potrditev skladnosti (glej odstavek 13).
An overview of the responsible Member State authorities’ management and control tasks for the 2007-2013 programme period is presented in Annex II. 
Pregled upravljavskih in kontrolnih nalog pristojnih organov držav članic za programsko obdobje 2007–2013 je v Prilogi II.
ERDF OPs closed ESF OPs closed RDPs closed ERDF cumulative (%) ESF cumulative (%) RDPs cumulative (%) Time for closure 11 Then introduced in Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 
ESRR – zaključeni OP ESS – zaključeni OP PRP – zaključeni ESRR kumulativno (v %) ESS kumulativno (v %) PRP kumulativno (v %) Čas za zaključevanje 11 Uveden je bil z Uredbo Sveta (ES) št. 1290/2005 z dne 21. junija 2005 o financiranju skupne kmetijske politike (UL L 209, 11.8.2005, str.
1); now Article 51 of Regulation (EU) No 1306/2013. 
1); zdaj člen 51 Uredbe (EU) št. 1306/2013.
Number of programmes Figure 3 
Število programov Slika 3
Observations 22 23 In cohesion policy, during 2007-2013, expenditure was declared cumulatively from the start of the period and the Commission did not accept it annually. 
Opažanja 22 23 Na področju kohezijske politike so se odhodki v obdobju 2007–2013 prijavljali kumulativno od začetka obdobja.
The annual control reports and audit opinions submitted by the audit authorities and accepted by the Commission nevertheless constituted an important part of the Commission’s annual assurance. 
Letna poročila o kontroli in revizijska mnenja, ki jih predložijo revizijski organi in sprejme Komisija, pa so vseeno pomenili pomemben del letnega zagotovila Komisije.
The Commission also had the possibility of interrupting or suspending payments if there were doubts about the legality and regularity of expenditure. 
Če so obstajali dvomi o zakonitosti in pravilnosti odhodkov, je lahko Komisija tudi prekinila ali začasno ustavila plačila.
The system of annual control reports and opinions, together with the Commission’s acceptance of annual implementation reports, provide the foundation for the closure process. 
Sistem letnih poročil o kontroli in mnenj ter to, da mora Komisija sprejeti letna poročila o izvajanju, zagotavlja podlago za proces zaključevanja.
24 For rural development, on the other hand, the Commission did accept the declarations of expenditure annually during the 2007-2013 period. 
24 Na področju razvoja podeželja pa je Komisija v obdobju 2007–2013 izjave o odhodkih sprejemala letno.
The Commission was required to verify the certification body’s report and audit opinion and accept the accounts every year (annual financial clearance). 
Vsako leto je morala preveriti poročilo in revizijsko mnenje certifikacijskega organa ter sprejeti obračune (letna finančna potrditev).
This procedure covered not only the accounts but also the functioning of the paying agency’s internal control system and the statement of assurance issued by the agency’s director; however, it did not extend to the legality and regularity of expenditure. 
Ta postopek ni zajemal samo obračunov, pač pa tudi delovanje sistema notranjih kontrol plačilne agencije in izjavo o zanesljivosti, ki jo je podal direktor agencije, ni pa se nanašal na zakonitost in pravilnost odhodkov.
Independently from this, the Commission was required to examine and accept the annual progress report on implementation. 
Neodvisno od tega je morala Komisija preučiti in sprejeti letno poročilo o napredku izvajanja.
Programme closure in rural development is based on the annual accounts submitted by the Member States for each financial year in the programme period (2007 to 2015) and the corresponding acceptance by the Commission (financial clearance decisions). 
Zaključevanje programov na področju razvoja podeželja temelji na letnih obračunih, ki jih za vsako proračunsko leto v programskem obdobju (2007–2015) predložijo države članice, in na sprejetju Komisije (odločitve o finančni potrditvi obračunov).
However, legality and regularity are excluded from the scope of the annual financial clearance and instead covered by the multiannual conformity clearance procedure, which can continue even after closure. 
Vendar letno finančno potrjevanje obračunov ne zajema zakonitosti in pravilnosti. Namesto tega ju pokriva postopek večletne potrditve skladnosti, ki se lahko nadaljuje tudi po zaključitvi.
For rural development, closure can thus be seen as a process consisting of necessary steps throughout the implementation period and continuing after the formal closure of an RDP, rather than a one-off exercise at a specific moment in time. 
Na področju razvoja podeželja je zaključevanje torej mogoče razumeti kot proces, ki ga sestavljajo potrebne faze v celotnem obdobju izvajanja in ki se nadaljuje po formalnem zaključku programa razvoja podeželja, ne pa kot enkraten postopek v določenem trenutku.
25 The development of the management and control system over three programme periods (2000-2006, 2007-2013 and 2014-2020) for cohesion and rural development relevant for closure is shown in Annex III. 
25 V Prilogi III je prikazano, kako se je v treh programskih obdobjih (2000–2006, 2007–2013 in 2014–2020) razvijal upravljavski in kontrolni sistem za področji kohezije in razvoja podeželja.
It also illustrates how the Member State authorities and the Commission provide monitoring information and assurance over the three periods. 
Prikazano je tudi, kako organi držav članic in Komisija v teh treh obdobjih zagotavljajo informacije o spremljanju in dajejo zagotovilo.
Observations 23 2014-2020 period: Closure arrangements in cohesion and rural development again converging, but not yet fully aligned 26 For the 2014-2020 programme period, an annual acceptance of accounts is applied in both cohesion and rural development12, bringing ‘annual closure’ in both policy areas. 
Opažanja 23 Obdobje 2014–2020: ureditve za zaključevanje na področjih kohezije in razvoja podeželja se znova zbližujejo, vendar še niso povsem usklajene 26 Za programsko obdobje 2014–2020 se letno sprejetje obračunov uporablja tako za kohezijo kot za razvoj podeželja12, torej letni zaključek obstaja na obeh področjih.
For cohesion, issues relating to the legality and regularity of expenditure are taken into account for the annual acceptance of accounts as long as they are detected and corrected by the national authorities before submitting the accounts to the Commission, but can also be addressed at a subsequent stage by the multiannual conformity audits which then result in net financial corrections imposed by the Commission subject to specific conditions13. 
Na področju kohezije se zadeve, povezane z zakonitostjo in pravilnostjo odhodkov, upoštevajo pri letnem sprejetju obračunov, če jih nacionalni organi odkrijejo in popravijo pred predložitvijo obračunov Komisiji. Obravnavati jih je mogoče tudi v poznejši fazi z večletnimi revizijami potrditve skladnosti, na podlagi katerih Komisija naloži neto finančne popravke pod določenimi pogoji13.
This generally corresponds to the process in place for rural development since the 2007-2013 period. 
To se na splošno ujema s procesom, ki je od obdobja 2007–2013 vzpostavljen na področju razvoja podeželja.
For rural development the annual assurance has been extended to legality and regularity as from 2015 the certification bodies are required to include these aspects in their annual reports. 
Na tem področju je bilo letno zagotovilo razširjeno na zakonitost in pravilnost, saj morajo ta vidika certifikacijski organi od leta 2015 vključiti v svoja letna poročila.
As in the case of cohesion policy, multiannual compliance audits with the possibility to apply net financial corrections are carried out separately. 
Enako kot na področju kohezijske politike se večletne revizije skladnosti z možnostjo uporabe neto finančnih popravkov izvajajo ločeno.
27 In both policy areas, the closure of the 2014-2020 period will be almost identical to the annual acceptance of the accounts, with the difference that for cohesion a final implementation report will be required in addition to the annual docu-ments14 submitted for the final year. 
27 Na obeh področjih bo zaključevanje za obdobje 2014–2020 skoraj enako letnemu sprejetju obračunov, toda za kohezijo bo treba poleg letnih dokumentov14, predloženih za zadnje leto, predložiti še končno poročilo o izvajanju.