natgillin/translations-raw huggingface dataset:
TheEuropeanCentralBank(ECB-‘thebank’)andthenationalcentralbanksofallEUMemberStates together constitute the European System of Central Banks (ESCB). 
Evropska centralna banka (ECB oziroma „banka“) in nacionalne centralne banke vseh držav članic EU skupaj tvorijo Evropski sistem centralnih bank (ESCB).
The primary objective of the ESCB is to maintain price stability (1). 
Poglavitni cilj tega sistema je ohranjanje stabilnosti cen (1).
To this end, the ECB carries out the tasks specified in its Statute (2) and is responsible for managing its activities and finances. 
ECB v ta namen izvaja naloge, določene v statutu ESCB (2), in je odgovorna za upravljanje njegovih dejavnosti in financ.
The Court’s audit of the operational efficiency of the European Central Bank (ECB) is based on Article 27.2 of the Protocol on the Statute of the European System of Central Banks (ESCB) and of the ECB (3). 
Revizija učinkovitosti upravljanja Evropske centralne banke, ki jo je izvedlo Sodišče, temelji na členu 27(2) Protokola o statutu ESCB in ECB (3).
The audit subject for the 2006 financial year was the ECB Budgetary Management. 
Predmet revizije za proračunsko leto 2006 je bilo upravljanje proračuna ECB.
Relevant developments in the period 2006-2008 have been considered. 
Upoštevani so bili tudi pomembni dosežki v obdobju 2006–2008.
The Court is also carrying out audits of other related aspects of the operational efficiency of the ECB whose results may also be published in 2009. 
Sodišče revidira tudi druga področja, povezana z učinkovitostjo ECB, in rezultati teh revizij bodo morda prav tako objavljeni leta 2009.
The ECB’s budgetary expenditure for the 2006 and 2007 financial years amounted to 326 and 355 million euro respectively (see Table 1). The budgetary authority of the ECB is vested in its Governing Council. 
Proračunski odhodki ECB za proračunsko leto 2006 so znašali 326 milijonov EUR, za proračunsko leto 2007 pa 355 milijonov EUR (glej tabelo 1).
The Executive Board has overall responsibility for the management of all the bank’s resources. 
Slednji je odgovoren za skupno upravljanje vseh bankinih virov.
At oper­ ational level, budget centre managers (5) have delegated responsibility to manage their budget centres in line with the bank’s rules and procedures. 
Na operativni ravni so vodje proračunskih enot (5) pooblaščeni za upra­ vljanje svojih proračunskih enot v skladu z bankinimi pravili in postopki.
The Budget and Projects division (BUP) within the Directorate General for Human Resources, Budget and Organisation plays a central monitoring role and provides advice and support to the budget centres in order for them to plan and control their resources effectively and efficiently. 
Oddelek za proračun in projekte, ki je del Generalnega direktorata kadrovska služba, proračun in organizacija, ima osrednjo nadzorno vlogo ter proračunskim enotam zagotavlja svetovanje in podporo, da lahko svoje vire uspešno in učinkovito načrtujejo in nadzirajo.
Diagram 1 below presents an overview of the main actors involved in the budgetary process. 
V diagramu 1 je pregled glavnih akterjev v proračunskem postopku.
(1) Article 105(1) of the Treaty establishing the European Community. 
(1) Člen 105(1) Pogodbe o ustanovitvi Evropske skupnosti.
(2) The Statute of the ESCB and of the ECB is a protocol attached to the Treaty. 
(2) Statut ESCB in ECB je protokol, ki je priloga k Pogodbi ES.
(3) Article 27.2 stipulates: ‘The provisions of Article 248 of the Treaty shall only apply to an examination of the operational efficiency of the management of the ECB’. 
(3) Člen 27(2) določa: „Določbe člena 248 te pogodbe se uporabljajo samo za preverjanje učinkovitosti upravljanja ECB“.
The institutional provisions relating to the European Central Bank are included in Articles 112-115 of the EC Treaty. 
Institucionalne določbe o Evropski centralni banki so navedene v členih 112–115 Pogodbe ES.
(4) Article 15.1 of the Decision of the European Central Bank of 19 February 2004 adopting the Rules of Procedure of the European Central Bank (ECB/2004/2) (OJ L 80, 18.3.2004, p. 
(4) Člen 15(1) Sklepa Evropske centralne banke z dne 19. februarja 2004 o sprejetju Poslovnika Evropske centralne banke št. ECB/2004/2 (UL L 80, 18.3.2004, str.
(5) Budget centre managers are: Business Area Heads, Heads of Division and/or project managers. 
(5) Vodje proračunskih enot so: vodje poslovnih področij, vodje oddelkov in/ali vodje projektov.
EN 4.9.2009 OfficialJournaloftheEuropeanUnion C210/3 Diagram 1 — Responsibilities of the ECB’s main actors in the budgetary process Source: European Court of Auditors. 
SL 4.9.2009 UradnilistEvropskeunije C210/3 Diagram 1 – Odgovornosti glavnih akterjev ECB v proračunskem postopku Vir: Evropsko računsko sodišče.
C 210/4 Official Journal of the European Union 4.9.2009 EN AUDIT SCOPE AND APPROACH 3. 
C 210/4 Uradni list Evropske unije 4.9.2009 SL OBSEG REVIZIJE IN REVIZIJSKI PRISTOP 3.
The main objective of the Court’s audit was to assess the operational efficiency of the ECB’s budgetary management by addressing three questions: — Were the ECB’s budget forecasts realistic? — Did the ECB design adequate budgetary management rules and procedures? — Were the budgetary management rules and procedures properly applied? 
Glavni cilj revizije, ki jo je izvedlo Sodišče, je bil oceniti učinkovitost upravljanja proračuna ECB, pri čemer je Sodišče želelo odgovoriti na naslednja tri vprašanja: — Ali so bile proračunske napovedi ECB realistične? — Ali je ECB določila ustrezna pravila in postopke za upravljanje proračuna? — Ali so se pravila in postopki za upravljanje proračuna pravilno uporabljali?
The audit included an assessment of the ECB’s rules and procedures applicable to the different stages of the ECB’s budgetary process as well as an examination of their application for both the 2006 and the 2007 budget years. 
Pri reviziji so bili ocenjeni pravila in postopki banke, ki se uporabljajo v različnih fazah njenega proračunskega postopka, prav tako pa je bila preučena uporaba teh pravil in postopkov v proračunskih letih 2006 in 2007.
Developments in the ECB’s budgetary practices in the first half of 2008 were also reviewed. 
Pregledani so bili tudi dosežki pri bankinih proračunskih praksah v prvi polovici leta 2008.
In addition, a review of budgetary implementation of both recurrent and project expenditure for the 2006 and 2007 budget years was carried out in order to assess the ECB’s budget forecasts. 
Poleg tega je bilo za proračunski leti 2006 in 2007 pregledano izvrševanje proračuna glede rednih odhodkov in odhodkov pri projektih, da bi se ocenile bankine proračunske napovedi.
In order to assess whether the rules and procedures were being properly applied, 10 representative budget centres out of more than 100 (1), covering five out of the 17 Business Areas, were reviewed. 
Da bi bilo mogoče presoditi o pravilni uporabi pravil in postopkov, je bilo od več kot 100 proračun­ skih enot (1) pregledanih 10 reprezentativnih proračunskih enot, ki pokrivajo pet od 17 poslovnih področij.
The aspects of the budgetary process which were examined related to planning, budget transfers and reporting. 
Preučeni vidiki proračunskega postopka so bili povezani z načrtovanjem, proračunskimi prenosi in poroča­ njem.
OBSERVATIONS Were the ECB’s budget forecasts realistic? 
OPAŽANJA Ali so bile proračunske napovedi ECB realistične?
The rate of budget implementation is an indicator of the adequacy of the budget setting process. 
Stopnja izvrševanja proračuna je kazalnik o ustreznosti postopka določitve proračuna.
The Court examined the rate of budget implementation for 2006 and 2007 (2) and analysed the reasons for significant underspending in order to judge whether the budgets forecasts were realistic. 
Sodišče je preučilo stopnjo izvrševanja proračuna za leti 2006 in 2007 (2) ter analiziralo vzroke za bistveno prenizko porabo, da bi presodilo, ali so bile proračunske napovedi realistične.
For both the 2006 and the 2007 budget years, the overall budget spending rate was 92 % of the revised budget (see Table 1). 
Skupna stopnja porabe za proračunsko leto 2006 je tako kot za proračunsko leto 2007 znašala 92 % popravljenega proračuna (glej tabelo 1).
For the Business Areas’ recurrent expenditure, the ‘Running the Bank’ section of the budget, budget forecasts were quite realistic. 
Za redne odhodke poslovnih področij, kar sodi v proračunski oddelek „Upravljanje banke“, so bile proračunske napovedi dokaj realistične.
However, the budget spending rate of the ‘Projects’ and ‘Changing/Building the Bank’ sections was only 65 % and 82 % respectively. 
Vendar je bila stopnja proračunske porabe v oddelku „Projekti“ le 65 %, v oddelku „Spreminjanje/izgradnja banke“ pa le 82 %.
The main factor contributing to this underspending were delays in project execution. 
Glavni dejavnik, ki je vplival na to prenizko porabo, so bile zamude pri izvajanju projektov.
43 % of the 14 major projects completed in 2006 and 40 % of the 15 major projects completed in 2007 suffered from significant delays. 
Pri 43 % od 14 velikih projektov, zaključenih leta 2006, in pri 40 % od 15 velikih projektov, zaključenih leta 2007, so nastale precejšnje zamude.
As already noted by the Court in its Report for the financial years 2000 (3) and 2003 (4), the persistent and relatively high occurrence of projects suffering from delays is due to initial project plans which prove to be unrealistic. 
Kot je Sodišče navedlo že v svojih poročilih za proračunski leti 2000 (3) in 2003 (4), pri relativno velikem številu projektov še naprej nastajajo zamude, kar je posledica začetnih projektnih načrtov, ki se kažejo za nerealistične.
Table 1 — The ECB’s budget implementation for 2006 and 2007 2006 Budget activities Business units Projects Special activities Budget Implementation (Mid-Year budget) 94 % 65 % 89 % Initial budget (million euro) 35 Mid-year review budget (million euro) 30 Year-end actual expenditure (million euro) Budget Implementation (Initial budget) 311 300 283 91 % 20 56 % 25 25 23 90 % Totals 371 355 326 88 % 92 % (1) The five Business Areas and the 10 budget centres were selected based on their financial importance. 
Tabela 1 – Izvrševanje proračuna ECB za leti 2006 in 2007 2006 Proračunske dejavnosti Poslovne enote Projekti Posebne dejavnosti Izvrševanje proračuna (proračun ob polletju) 94 % 65 % 89 % Začetni proračun (v milijonih EUR) Pregled proračuna ob polletju (v milijonih EUR) Dejanski odhodki ob koncu leta (v milijonih EUR) Izvrševanje proračuna (začetni proračun) 311 300 283 91 % 35 30 20 56 % 25 25 23 90 % Skupaj 371 355 326 88 % 92 % (1) Pet poslovnih področij in 10 proračunskih enot je bilo izbranih na podlagi njihove finančne pomembnosti.
(2) As from the 2007 budget year, the ECB consolidated its three pillars (‘Business Units’, ‘Projects’ and ‘Special Activities’) into two (‘Running the Bank’ and ‘Changing/Building the Bank’). 
(2) Od proračunskega leta 2007 so trije stebri ECB („Poslovne enote“, „Projekti“ in „Posebne dejavnosti“) združeni v dva stebra („Upravljanje banke“ in „Spreminjanje/izgradnja banke“).
The ‘Business Units’ section of the 2006 budget forms part of the ‘Running the Bank’ and the ‘Projects’ section forms part of the ‘Changing/Building the Bank’. 
Oddelek „poslovne enote“ iz proračuna za leto 2006 zdaj sodi v „Upravljanje banke“, medtem ko je oddelek „Projekti“ del oddelka „Spreminjanje/izgradnja banke“.
The ‘Special Activities’ section of the 2006 budget was split to the two new pillars depending on the nature of the activities concerned. 
Oddelek „Posebne dejavnosti“ iz proračuna za leto 2006 je bil razdeljen med oba stebra, odvisno od vrste zadevnih dejavnosti.
(3) OJ C 341, 4.12.2001, p. 
(3) UL C 341, 4.12.2001, str.
(4) OJ C 286, 23.11.2004, p. 
(4) UL C 286, 23.11.2004, str.
EN 4.9.2009 OfficialJournaloftheEuropeanUnion C210/5 2007 Budget activities Budget Implementation (Revised budget) 94 % 82 % Running the Bank Changing/Building the Bank Source: European Central Bank and European Court of Auditors. 
SL 4.9.2009 UradnilistEvropskeunije C210/5 2007 Proračunske dejavnosti Upravljanje banke Razvoj/izgradnja banke Vir: Evropska centralna banka in Evropsko računsko sodišče.
Did the ECB design adequate budgetary management rules and procedures? 
Ali je ECB določila ustrezna pravila in postopke za upravljanje proračuna?
Budgetary rules and procedures Initial budget (million euro) Revised budget (million euro) Year-end actual expenditure (million euro) Budget Implementation (Initial budget) 317 317 298 94 % 58 69 57 97 % Totals 375 386 355 95 % 92 % 7. 
Proračunska pravila in postopki Izvrševanje proračuna (popravljeni proračun) 94 % 82 % Začetni proračun (v milijonih EUR) Popravljeni proračun (v milijonih EUR) Dejanski odhodki ob koncu leta (v milijonih EUR) Izvrševanje proračuna (začetni proračun) 317 317 298 94 % 58 69 57 97 % Skupaj 375 386 355 95 % 92 % 7.
The Court assessed the adequacy of the ECB’s budgetary management rules and procedures by examining the completeness and clarity of the bank’s rules and procedures established for budget planning, monitoring and reporting. 
Sodišče je preučilo celovitost in jasnost bankinih pravil in postopkov za načrtovanje proračuna, njegovo spremljanje in poročanje o njem, ter na podlagi tega ocenilo ustreznost bankinih pravil in postopkov za upravljanje proračuna.
Despite the recommendation from the Court in its Report for the financial year 2002 (1) encouraging the ECB to continue its efforts in consolidating the procedures for budget management and monitoring into a single update document, until mid-2007, the various budgetary rules and procedures were still contained within a number of different administrative circulars and notes. 
Čeprav je Sodišče v svojem poročilu za proračunsko leto 2002 (1) podalo priporočilo, v katerem je banko spodbudilo, naj si še naprej prizadeva za združitev postopkov za upravljanje in spremljanje proračuna v enotnem posodobljenem dokumentu, so bili različni proračunski postopki in pravila do sredine leta 2007 še vedno navedeni v številnih različnih administrativnih okrožnicah in obvestilih.
This increased the risk of inconsistency. 
To je povečalo tveganje nedoslednosti.
In 2007 selection of these circulars and notes dealing with rules and policies were consolidated into the Business Practice Handbook (BPH) (2). This was formally adopted by the Executive Board in July of that year. 
Leta 2007 je bil izbor teh okrožnic in obvestil združen v Priročnik o poslovnih praksah (2), ki ga je Izvršilni odbor julija istega leta tudi uradno sprejel.
At the same time, the ‘ECB Budget Cycle: Planning, Monitoring and Forecasting Policies and Procedures’ document (3) was issued by the Directorate General for Human Resources, Budget and Organ­ isation. 
Hkrati je Generalni direktorat kadrovska služba, proračun in organizacija izdal dokument „Proračunski cikel ECB: politike in postopki za načrtovanje, spremljanje in napovedovanje“ (3).
The consolidation of the various administrative circulars and notes in two main documents was a positive development which resulted in the ECB’s budgetary management rules and procedures, providing a clear division of responsibilities between the ECB budgetary decision-making bodies, the Budget and Projects division, and the budget centre managers. 
Strnitev različnih admini­ strativnih okrožnic in obvestil v dva glavna dokumenta je pozitiven dosežek, posledica katerega so bankina pravila in postopki za upravljanje proračuna, v katerih so jasno razmejene odgovornosti bankinih proračun­ skih organov odločanja, Oddelka za proračun in projekte ter vodij proračunskih enot.
They also lay out in a clear manner, the ECB’s budgetary procedures and what should be done at each stage of the budgetary cycle. 
Poleg tega so v njih jasno navedeni bankini proračunski postopki in kaj je treba storiti v posameznih fazah proračunskega cikla.
Despite the above advances, the fact that the rules and procedures are still not available together in a single comprehensive document continues to create a risk of inconsistencies (4). 
Toda ker pravila in postopki še vedno niso združeni v enotnem izčrpnem dokumentu, kljub omenjenim dosežkom še naprej obstaja tveganje nedoslednosti (4).
IT systems for budget and planning 9. 
Informacijski sistemi za proračun in načrtovanje 9.
InJune2006adecisionwastakentoreplacetheinternallydevelopedITsystemforbudgetand planning by a new Enterprise Resource Planning (ERP) system.The new system was installed in September 2006 with the aim of producing information needed at each stage of the budgetary cycle. 
Novi sistem je bil nameščen septembra 2006, da bi zagotavljal informacije, potrebne na vsaki stopnji proračunskega cikla.
However, the service provider failed to deliver part of the agreed set of functionalities and, despite the commitment to deliver them as soon as possible, no significant progress had been achieved up to mid-2008. 
Vendar ponudnik storitev ni zagotovil celotnega dogovorjenega sklopa aplikacij in čeprav se je zavezal, da bo preostale aplikacije zagotovil takoj, ko bo mogoče, do sredine leta 2008 ni bil dosežen noben bistven napredek.
As a result, in both the 2007 and the 2008 budget years there were instances where it was not possible to apply all the bank’s budgetary rules and procedures, especially those relating to processing of data (5), monitoring and reporting. 
Zato se je v proračunskih letih 2007 in 2008 dogajalo, da ni bilo mogoče uporabiti vseh bankinih proračunskih pravil in postopkov, zlasti ne tistih v zvezi z obdelavo podatkov (5), spremljanjem in poroča­ njem.
The major issues encountered with the budgetary functionalities also had a significant impact on the workload of the Budget and Projects division as additional work had to be performed to mitigate the system deficiencies. 
Glavne težave, ki so nastale pri proračunskih aplikacijah, so pomembno vplivale tudi na delovno obremenitev Oddelka za proračun in projekte, saj je bilo potrebno dodatno delo za ublažitev pomanj­ kljivosti sistema.
Thus, the non-delivery of the agreed set of functionalities resulted in administrative inefficiencies (6). 
Ker dogovorjen sklop aplikacij ni bil zagotovljen, administracija včasih ni bila učinko­ vita (6).
(1) OJ C 45, 20.2.2004, p. 
(1) UL C 45, 20.2.2004, str.
(2) The Business Practice Handbook encompasses rules and policies on issues such as management of documents, authorisation levels, budgetary issues, procurement, business travel, information security etc. 
(2) Priročnik o poslovnih praksah vsebuje pravila in politike o različnih področjih, kot so upravljanje dokumentov, ravni izdaje odobritev, proračunske zadeve, javna naročila, poslovna potovanja, varnost informacij itn.
(3) The ‘ECB’s Budget Cycle: Planning, Monitoring and Forecasting Policies and Procedures’ document describes in detail all the budgetary principles and processes and the role and responsibilities of the main actors. 
(3) V dokumentu „Proračunski cikel ECB: politike in postopki za načrtovanje, spremljanje in napovedovanje“ so podrobno opisana vsa proračunska načela in postopki ter vloge in odgovornosti glavnih akterjev.
(4) For instance, the BPH indicated that budgetary transfers over 211 000 euro should be approved by the Executive Board, whereas a limit of 200 000 euro is set in the ‘ECB Budget Cycle’ document. 
(4) V Priročniku o poslovnih praksah je bilo na primer navedeno, da mora proračunske prenose, višje od 211 000 EUR, odobriti Izvršilni odbor, medtem ko je zgornja meja v dokumentu o bankinem proračunskem ciklu določena na 200 000 EUR.
(5) For example the commitments could no longer be monitored in the system. 
(5) Obveznosti na primer v sistemu ni bilo več mogoče spremljati.
This increased the risk of duplicate payments. 
To je povečalo tveganje večkratnih plačil.
(6) For instance, IT controls which were supposed to be automated had to be executed manually in order to ensure correctness of processing and reports on budgetary implementation had to be compiled without using the system functionalities in order to ensure accuracy of data provided to budget centre managers. 
(6) Za zagotovitev pravilne obdelave je bilo na primer treba ročno izvesti informacijske kontrole, ki naj bi bile samodejne, za točnost podatkov, ki se pošljejo vodjem proračunskih enot, pa je bilo treba poročila o izvrševanju proračuna sestavljati brez uporabe sistemskih funkcij.
C 210/6 Official Journal of the European Union 4.9.2009 EN Were the budgetary management rules and procedures properly applied? 
C 210/6 Uradni list Evropske unije 4.9.2009 SL Ali so se pravila in postopki za upravljanje proračuna pravilno uporabljali?
Budgetary rules 11. 
Proračunska pravila 11.
The budgetary rules established for the areas examined by the Court (see paragraph 5) were applied as intended at both central (Budget and Projects division) and operational level (budget centres). 
Proračunska pravila, določena za področja, ki jih je preučilo Sodišče (glej odstavek 5), so se tako na osrednji (Oddelek za proračun in projekte) kot na operativni ravni (proračunske enote) uporabljala, kot je bilo predvideno.
Only in one of the 10 budget centres reviewed were the budgetary rules relating to budget monitoring and control incorrectly applied. 
Proračunska pravila v zvezi s spremljanjem in kontrolo proračuna so bila nepravilno uporabljena le v eni od 10 pregledanih proračunskih enot.
As a result, for this budget centre incorrect budget postings were not identified. 
Zaradi tega za to proračunsko enoto nepravilne knjižbe pri proračunu niso bile ugotovljene.
Budget planning 12. 
Načrtovanje proračuna 12.
In both the 2006 and the 2007 budget years, central budget cuts were applied to all budget centres on selected items of expenditure. 
V proračunskih letih 2006 in 2007 je bilo vsem proračun­ skim enotam pri izbranih postavkah odhodkov dodeljenih manj sredstev iz osrednjega proračuna, kot so jih zahtevale.
However, as these cuts were across-the-board they did not take into account activities selected for imple­ mentation and objectives set by the Business Areas. 
Toda ker so bila ta zmanjšanja izvedena povsod, dejavnosti, izbrane za izvajanje, in cilji, določeni na poslovnih področjih, pri njih niso bili upoštevani.
Budget transfers 13. 
Proračunski prenosi 13.
As part of their monthly procedures, budget centre managers should ensure that the budget allocated to each activity is not overspent. 
Vodje proračunskih enot bi morali v okviru svojih mesečnih postopkov zagotoviti, da proračun, dodeljen posameznim dejavnostim, ni prekoračen.
If more financial resources are needed, budget transfers can be made. 
Če so potrebna dodatna finančna sredstva, se lahko izvedejo proračunski prenosi.
The purpose of such transfers is to either: — provide additional financial resources not included in the initial approved budget; or — re-allocate funds across budget centres in response to changes in planned activities. 
Namen takšnih prenosov je: — zagotoviti dodatna finančna sredstva, ki niso vključena v začetni odobren proračun, ali — prerazporediti sredstva po vseh proračunskih enotah kot odziv na spremembe v načrtovanih dejavnostih.
30 budget transfers (1) were examined by the Court covering both the 2006 and the 2007 budget years. 
Sodišče je preučilo 30 proračunskih prenosov(1), ki so se nanašali na proračunski leti 2006 in 2007.
In the case of three transfer requests, the approval was not given at the appropriate level, therefore lacking the required authorisation. 
Odobritev pri treh zahtevah za prenos ni bila izdana na ustrezni ravni, zaradi česar ni bilo potrebnega dovoljenja.
For one of these three cases, the budget transfer request was approved by the Project Steering Committee instead of the Executive Board. 
Pri enem od teh treh primerov je zahtevo za proračunski prenos namesto Izvršilnega odbora odobril Usmerjevalni odbor projekta.
Budget reporting 15. 
Poročanje o proračunu 15.
The reporting from the Budget and Projects division to the budget centres takes the form of a monthly table. 
Oddelek za proračun in projekte proračunskim enotam poroča v obliki mesečne tabele.
This summarises, at Business Area level, the main budget and human resources information of the previous month. 
V njej so na ravni poslovnih področij povzete glavne informacije o proračunu in kadrovskih virih za prejšnji mesec.