natgillin/translations-raw huggingface dataset:
Example 6.1 Ineligible costs and incorrectly calculated costs The Commission is proceeding with the usual contradictory procedure with the beneficiary. 
Primer 6.1 Neupravičeni in napačno izračunani stroški Komisija je začela običajni kontradiktorni postopek z upravičencem.
The beneficiary has informed the Commission that it does not agree with some of the findings of the Court, in particular concerning the overhead rate calculation. 
Upravičenec je obvestil Komisijo, da se ne strinja z nekaterimi ugotovitvami Sodišča, zlasti glede izračunavanja stopnje režijskih stroškov.
The Commission has asked the beneficiary for additional information so that it can decide whether it needs to make financial adjustments and for which amount. 
Komisija je od upravičenca zahtevala dodatne informacije, da se lahko odloči, ali mora narediti finančne popravke in za kakšen znesek.
Annex 6.2 contains a summary of the results of the examination of systems. 
USPEŠNOST SISTEMOV 6.14 VPrilogi6.2sopovzetirezultatipreverjanjasistemov.
The Court found that the systems were partially effective in ensuring the regularity of trans­ actions. _____________ (10) Overall, the findings on the regularity of transactions are consistent with the results of the Commission’s own representative audits (see paragraph 6.32). 
Sodišče je ugotovilo, da so bili sistemi pri zagotavljanju pravil­ nosti transakcij delno uspešni. _____________ (10) Na splošno so ugotovitve o pravilnosti transakcij skladne z rezul­ tati reprezentativnih revizij, ki jih je izvedla Komisija (glej odstavek 6.32).
EN 174 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S Research Framework Programmes Ex-ante desk checks 6.15. The objective of the ex-ante desk checks is to verify the regularity of the payments and to ensure compliance with contractual requirements before payment is made. 
SL 174 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A Okvirni programi za raziskave Predhodni dokumentacijski pregledi 6.15 Ciljpredhodnihdokumentacijskihpregledovjepreve­ riti pravilnost plačil in se prepričati o skladnosti s pogodbenimi zahtevami pred izvršitvijo plačila.
In line with the Commission’s efforts to simplify as far as possible its ex-ante control procedures in order to facilitate the processing of payments, the ex-ante desk checks are often limited to ensuring that formal administrative requirements are met and that the amounts included in the beneficiaries’ cost claims are correctly calculated. 
V skladu s prizadevanji Komisije za čim večjo poenostavitev njenih postopkov pred­ hodne kontrole zaradi lažje obdelave plačil so predhodni doku­ mentacijski pregledi pogosto omejeni na preverjanje, ali so izpolnjene formalne upravne zahteve in ali so zneski, navedeni v zahtevkih upravičencev za povračilo stroškov, pravilno izra­ čunani.
6.16. The audit of the sample of 97 research FP payments revealed some weaknesses in the ex-ante desk checks in 47 cases, which are however not considered to be substantial (11). 
6.16 Revizija vzorca s 97 plačili iz okvirnih programov za raziskave je v 47 primerih pokazala nekatere slabosti pri prehodnih dokumentacijskih pregledih, ki pa se ne štejejo za bistvene (11).
6.17. TheCourtalsonotedthat,althoughinthecaseof doubt about the eligibility of the costs declared, detailed ex-ante desk checks were carried out (12), most of them were limited to arithmetical verification of the cost claim even when there was evidence that the costs declared did not meet the eligibility requirements (see example 6.2). 
6.17 Sodišče je prav tako opazilo, da so bili pri dvomu o upravičenosti prijavljenih stroškov sicer opravljeni podrobni predhodni dokumentacijski pregledi(12), vendar jih je bila večina omejena na aritmetično preverjanje zahtevkov za povra­ čilo stroškov, tudi če so obstajali dokazi, da prijavljeni stroški ne izpolnjujejo zahtev za upravičenost (glej primer 6.2).
T H E C O M M I S S I O N ’ S R E P L I E S 6.15. The checks that can be carried out ex ante are necessarily limited. 
O D G O VO R I KO M I S I J E 6.15 Pregledi, ki se lahko izvedejo predhodno, so nujno omejeni.
This is why there is a programme of ex-post audits. 
Zato obstaja program za naknadne revizije.
The control system has to be considered in its entirety. 
Sistem kontrol je treba v celoti upoštevati.
Example 6.2 Ex-ante weakness The beneficiary of an FP6 project calculated the staff costs charged to the project on the basis of budgeted average hourly rates for three categories of staff: senior engineer, scientific graduate engineer and technician. 
Primer 6.2 Slabosti pri predhodni kontroli Upravičenec projekta v okviru 6. OP je stroške dela, pripisane projektu, izračunal na podlagi proračunsko določenih povprečnih urnih postavk za tri kategorije uslužbencev: odgovorne inženirje, diplomirane inženirje in tehnike.
The recalculation of staff costs using the actual hourly rate showed a significant divergence in the hourly rate, leading to an over-claim of 65 185 euro for total declared staff costs of 508 452 euro. 
Ponoven izračun stroškov dela z uporabo dejanske urne postavke je pokazal precejšnje odstopanje pri urni postavki, zaradi česar so bili prijavljeni skupni stroški dela v višini 508 452 EUR previsoki za 65 185 EUR.
Despite the fact that it was evident from the documentation that the beneficiary was using average hourly rates, the Commission did not query the amount declared. _____________ (11) Type of weaknesses noted: (i) authorisation of the project start date without a written request from the beneficiary before the grant agreement was signed; (ii) the late notification of the Commission funding decision to the unsuccessful applicants and (iii) failure to check the interest generated by the pre-financing. 
Kljub dejstvu, da je bilo iz dokumentacije razvidno, da je upravičenec uporabljal povprečne urne postavke, Komisija ni uvedla poizvedbe glede prijavljenega zneska. _____________ (11) Vrste opaženih slabosti: (i) odobritev datuma začetka projekta brez pisne zahteve upravičenca pred podpisom sporazuma o dodelitvi sredstev, (ii) Komisija je neuspešne prosilce prepozno obvestila o sklepu o financiranju in (iii) obresti, nastale pri predfinanciranju, niso bile preverjene.
(12) These detailed ex-ante desk checks involve requesting and examining supporting documentation. 
(12) Pri teh podrobnih predhodnih dokumentacijskih pregledih se zahtevajo in preučijo dokazila.
In certain specific programmes of the FP such as, ‘People’, however, the average time needed to make interim and final payments is still above the Commission’s target. 
Vendar pri nekaterih specifičnih programih OP, kot je program „Ljudje“, povprečen čas, potreben za izvršitev vmesnih in končnih plačil, še vedno presega cilj Komisije.
In the Court’s sample of FP6 or FP7 interim or final payments nine out of 61 payments were made late. 
V vzorcu z 61 vmesnimi ali končnimi plačili iz 6. OP ali 7.
The Court also noted abnormal payment suspensions (13). 
Sodišče je prav tako opazilo neobi­ čajne začasne ustavitve plačil (13).
For example, one payment relating to the reporting period 2005/2006 was suspended for 1 280 days mainly due to an issue linked with the status of one of the beneficiaries of the contract. 
Eno plačilo, ki se je nanašalo na obdobje poročanja 2005–2006, je bilo na primer začasno ustavljeno za 1 280 dni predvsem zaradi vprašanja, poveza­ nega s statusom enega od upravičencev pogodbe.
The payment was finally made in October 2010. 
Plačilo je bilo končno izvršeno oktobra 2010.
The auditor should confirm the accuracy, occurrence and eligibility of the declared costs, the amount of interest generated by the pre-financing, and any other project receipts. 
Revizor bi moral potrditi točnost, nastanek in upravičenost prijavljenih stroškov, znesek obresti, nastalih pri predfinanciranju, ter vse druge prejemke projekta.
These audit certificates are a key control under both FP6 and FP7. 
Ta revizijska potrdila so ključna kontrola tako v 6.
6.20. Whereas for FP6 the submission of an audit certificate was in principle mandatory at the end of each reporting period, for FP7 beneficiaries are only required to submit audit certificates when the EU funding is greater than or equal to 375000 euro(14). 
6.20 Medtemkojebilapri6.OPpredložitevrevizijskega potrdila načeloma obvezna ob koncu vsakega obdobja poro­ čanja, morajo pri 7. OP upravičenci predložiti revizijska potr­ dila samo, kadar financiranje iz sredstev EU znaša vsaj 375 000 EUR (14).
For FP7 as a whole, the Commission estimates that over 80 % of all participations will remain below this threshold. 
OP kot celoto ocenjuje, da bo več kot 80 % celotnega sodelovanja pod tem pragom.
Whilst this change reduces the administrative burden on beneficiaries, it also increases the risk of errors not being detected in a timely manner for grants below the threshold. 6.21. 
Čeprav ta sprememba zmanjšuje upravno obremenitev upravi­ čencev, pa povečuje tveganje, da napake pri dodeljenih sred­ stvih, ki ne dosegajo tega praga, ne bodo pravočasno odkrite.
Forthe33costclaimsauditedatbeneficiarylevelfor which a certificate had been provided, the Court compared the results of its own audit with the certificate provided. 
6.21 Pri33zahtevkihzapovračilostroškov,kisobilirevi­ dirani na ravni upravičencev in za katere je bilo predloženo potrdilo, je Sodišče rezultate svoje revizije primerjalo s pred­ loženim potrdilom.
In 27 cases for which the independent auditor had issued an unqualified opinion the Court detected errors. 
V 27 primerih, ko je neodvisni revizor izdal mnenje brez pridržka, je odkrilo napake.
In 14 of the cases the errors had significant financial impact (above 2 %) and/or concerned a cost methodology not in compliance with the applicable rules. 
V 14 od teh so imele napake precejšen finančni učinek (nad 2 %) in/ali so se nanašale na metodologijo obračunavanja stroškov, ki ni bila v skladu z veljavnimi pravili.
In cases with a significant financial impact, the Commission DGs (except for DG ENTR) do not formally communicate with the external auditors by providing feedback and requesting explanations when it is clear that the certificate issued was unreliable. _____________ (13) The Commission can suspend a payment by informing the bene­ ficiary in writing that the report or the invoice/request for payment cannot be approved and stating the reason why (e.g. explaining that the supporting documents are incomplete). 
V primerih s precejšnjim finan­ čnim učinkom generalni direktorati Komisije (razen GD ENTR) z zunanjimi revizorji ne komunicirajo uradno, da bi zagotovili povratne informacije in zahtevali pojasnila, kadar je jasno, da izdano potrdilo ni bilo zanesljivo. _____________ (13) Komisija lahko začasno ustavi plačilo tako, da upravičenca pisno obvesti, da poročila ali računa/zahtevka za plačilo ne more odobriti, in navede razlog za to (npr. pojasni, da dokazila niso popolna).
(14) As a cumulative figure for all previous payments to a beneficiary within a given project for which a certificate has not been submitted. 
(14) Kot skupni znesek za vsa prejšnja izplačila upravičencu v nekem projektu, za katera ni bilo predloženo potrdilo.
T H E C O M M I S S I O N ’ S R E P L I E S 6.18. The Commission welcomes the positive assessment of the progress made in payments. 
O D G O VO R I KO M I S I J E 6.18 Komisija je zadovoljna s pozitivno oceno doseženega napredka v zvezi s plačili.
This matter is being continuously monitored by the Commission services, especially since the Commission's Communication of April 2009, which set targets below the deadlines set out in the Financial Regulation. 
Zadevo nenehno spremljajo službe Komi­ sije, zlasti od sporočila Komisije iz aprila 2009, v katerem so kot cilj določeni krajši roki kot v finančni uredbi.
Payments are only processed when the cost claims submitted by the beneficiaries are complete and allow the Commission to assess compliance with the rules. 
Plačila se izvršijo le, če so zahtevki upravičencev za povračilo stroškov v celoti izpolnjeni in Komisiji omogočajo, da oceni skladnost s pravili.
This suspension is always withdrawn when the beneficiary provides the missing documentation or the information specifically requested by the Commission. 
Ta ustavitev se odpravi, če upravičenec zagotovi manjkajočo doku­ mentacijo ali informacije, ki jih je Komisija izrecno zahtevala.
The case reported by the Court is extreme, and does not reflect the normal operations of the Commission. 6.20. 
Primer, ki ga navaja Sodišče, je izjemen in ne izraža običajnega poslovanja Komisije.
In FP7 the legislative authority decided to reduce the administrative burden on beneficiaries regarding the obligation to submit audit certificates in order to increase the attractiveness of the EU research FP. 
OP sklenil zmanjšati upravno breme upravičencev v zvezi z obveznostjo predložitve revizijskega potr­ dila, da bi tako povečal privlačnost okvirnega programa EU za razi­ skave.
Moreover, this aspect should be seen together with the overall FP7 audit strategy. 6.21. 
Poleg tega bi bilo treba ta vidik upoštevati skupaj s splošno strategijo revizij za 7.
ThegeneralconditionsoftheFP7grantagreement introduced two types of ex-ante certificates of costing method­ ologies: the certificate of average personnel costs (CoMAv) (15) and the certificate of the methodology for personnel and indirect costs (CoM) (16). 6.24. 
OP sta bili uvedeni dve vrsti predhodnih potrdil za metodologije obračunavanja stroškov: potrdilo o povprečnih stroških dela (CoMAv) (15) in potrdilo o metodologiji obraču­ navanja stroškov dela in posrednih stroškov (CoM) (16).
Thesecertificatesaimto:(i)promotetheuseof correct methodologies by beneficiaries when calculating personnel and indirect costs; (ii) reassure the beneficiaries that the methodology they use meets the FP7 grant agreement requirements, and (iii) reduce the administrative burden on beneficiaries by waiving the obligation to provide certificates for interim cost claims. 6.25. 
6.24 Namen teh potrdil je: (i) spodbujati upravičence k uporabi pravilnih metodologij za izračunavanje stroškov dela in posrednih stroškov, (ii) upravičencem zagotoviti, da je meto­ dologija, ki jo uporabljajo, skladna z zahtevami sporazuma o dodelitvi sredstev v okviru 7. OP, ter (iii) zmanjšati upravno obremenitev upravičencev z opustitvijo obvezne predložitve potrdil za vmesne zahtevke za povračilo stroškov.
AsattheendofDecember2010,only16bene­ ficiaries out of an estimated population of 500 received approval for a CoM, and only 36 beneficiaries out of an estimated population of 4000 received approval for a CoMAv. 
6.25 Dokoncadecembra2010jesamo16upravičencev od ocenjene populacije 500 upravičencev prejelo odobritev za CoM in samo 36 upravičencev od ocenjene populacije 4 000 upravičencev jo je prejelo za CoMAv.
The low participation/acceptance rates are disap­ pointing and undermine the Commission’s efforts to simplify procedures. 
Nizka stopnja udeležbe/ sprejetja pomeni razočaranje in ogroža prizadevanja Komisije za poenostavitev postopkov.
T H E C O M M I S S I O N ’ S R E P L I E S 6.22. 
O D G O VO R I KO M I S I J E 6.22 Čeprav revizijska potrdila iz 6.
Although FP6 audit certificates did not provide the level of assurance initially expected, this ex-ante control made a substantial contribution in reducing FP6 error rates compared with FP5. 
OP niso dala prvotno priča­ kovane stopnje zagotovila, je ta predhodna kontrola v primerjavi s 5. OP znatno prispevala k zmanjšanju stopnje napak v 6.
For FP7 the approach, based on ‘agreed upon procedures’, should lead to fewer errors in interpreting the eligibility rules. 
Pristop na podlagi „dogovorjenih postopkov“ iz 7. OP naj bi zmanjšal število napak pri razlagi pravil za upravičenost.
The Commission has developed a strategy to ensure that certifying auditors fully understand the requirements and provisions of grants. 
Komisija je razvila strategijo za zagotovitev, da revizorji, ki izdajajo potrdila, v celoti razumejo zahteve in določbe donacij.
This notably includes extensive guidance notes in addition to the legal basis and the implementing documents. _____________ (15) Optional for any beneficiary intending to declare average personnel costs in its cost claims. 
To vključuje zlasti obsežna navodila, ki dopolnjujejo pravno podlago in izvedbene dokumente. _____________ (15) Neobvezno za upravičence, ki nameravajo v svojem zahtevku za povračilo stroškov prijaviti povprečne stroške dela.
On 24 January 2011, the Commission adopted new criteria for the use of average personnel costs. 
Komisija je 24. januarja 2011 sprejela nova merila za uporabo povprečnih stroškov dela.
Beneficiaries are no longer required to submit a certificate on average personnel costs for approval as a prior condition for the eligibility of the personnel costs. 
Predložitev potrdila o povprečnih stroških dela za upravičence ni več predhodni pogoj za upravičenost stroškov dela.
Nevertheless, the certificate on average personnel costs remains as an option, offering beneficiaries the possibility of obtaining prior assurance as to the compatibility of the methodology in place with FP7 rules. 
Kljub temu potrdilo o povprečnih stroških dela ostaja ena od možnosti, ki upravičencem omogoča, da pridobijo predhodno zagotovilo o skladnosti vzpostavljene metodologije s pravili 7.
(16) Optional for a limited number of beneficiaries of multiple grants fulfilling certain eligibility criteria. _____________ (1) COM(2010) 187 final of 29 April 2010 — Simplifying the imple­ mentation of the Research Framework Programmes. 
(16) Neobvezno za omejeno število upravičencev, ki prejemajo več različnih donacij in izpolnjujejo določena merila za upravičenost. _____________ (1) COM(2010) 187 konč. z dne 29. aprila 2010 – O poenostavitvi izvajanja raziskovalnih okvirnih programov.
6.25. The Commission has recognised that the acceptability criteria for receiving certification of the costing methodologies are too stringent for most beneficiaries (1). 
6.25 Komisija se strinja, da so merila sprejemljivosti za potrditev metodologije obračunavanja stroškov za večino upravičencev prestroga (1).
The Commission has introduced substantial simplification to facilitate the use of average personnel costs within the overall exisiting legal framework. 
Komisija je uvedla znatne poenostavitve, da bi olajšala uporabo povprečnih stroškov dela v okviru sedanjega splošnega pravnega okvira.
Overall, however, the disappointing experience with ex-ante certifi­ cation of cost methodologies will be taken into account in preparing the rules for the next funding period. 
Na splošno pa se bodo slabe izkušnje s predhodnim potrjevanjem metodologij obračunavanja stroškov upoštevale pri pripravi pravil za naslednje obdobje financiranja.
No exceptions were noted. 
Pri tem niso bile opažene nobene izjeme.
Commission controls were applied as intended. 
Kontrole Komisije so se uporabljale, kot je predvideno.
The applications for the certificates of the methodology include a ‘report on factual findings’ issued by an independent auditor on the basis of ‘agreed upon procedures’ verifying the correctness of the information submitted by the beneficiaries. 
6.27 Vloge za potrdila o metodologiji vsebujejo tudi „poro­ čilo o ugotovitvah dejstev“, ki ga izda neodvisni revizor na podlagi „dogovorjenih postopkov“, s katerimi preveri točnost informacij, ki so jih predložili upravičenci.
The independent auditor’s report on factual findings should provide assurance to the Commission that the beneficiary meets the criteria for obtaining the certification. 
Poročilo neodvis­ nega revizorja o ugotovitvah dejstev bi moralo Komisiji dati zagotovilo, da upravičenec izpolnjuje merila za pridobitev potrdila.
In the case of the two beneficiaries visited on the spot, the Court noted exceptions which called into question the reliance that the Commission can place on such reports (17). 
Sodišče je pri dveh upravičencih, obiskanih na kraju samem, opazilo izjeme, zaradi katerih je zanesljivost teh poročil vprašljiva (17).
6.28. Theverylowacceptanceratesandthefactthatweak­ nesses were identified in the reports provided by the inde­ pendent auditor indicate that this procedure, whilst good in principle, has had limited effectiveness. 
6.28 Zelonizkastopnjasprejetostiindejstvo,dasobilev poročilih neodvisnih revizorjev ugotovljene slabosti, kažeta, da je ta postopek sicer načeloma dober, vendar je bila njegova uspešnost omejena.
The Commission’s ex-post audit strategy 6.29. The main element of the Commission’s control system for ensuring that the declared costs meet the eligibility requirements is its programme of ex-post financial audits at beneficiaries. 
Komisijina strategija naknadnih revizij 6.29 GlavnielementkontrolnegasistemaKomisije,kizago­ tavlja, da prijavljeni stroški izpolnjujejo zahteve za upraviče­ nost, je njen program naknadnih revizij računovodskih izkazov pri upravičencih.
TheFP7ex-postauditstrategy(2009-2016)coversin essence: (i) audits selected on a random basis and designed to establish an error rate representative of the whole population, and (ii) ‘corrective audits’ which aim to target risk areas (18). 
OP (2009–2016) v osnovi zajema: (i) naključno izbrane revizije, zasnovane za ugotavljanje reprezentativne stopnje napake za celotno popu­ lacijo, in (ii) „popravne revizije“, usmerjene na tvegana področja (18).
The coverage of expenditure by ex-post audits and the value of identified ineligible costs significantly increased from 2009 to 2010 (see Table 6.2). 
Pokritost odhodkov z naknadnimi revizijami in vrednost ugotovljenih neupravičenih stroškov sta se od leta 2009 do leta 2010 bistveno povečali (glej tabelo 6.2).
Overall, the ex-post strategy put in place by the Commission was assessed as effective even though some further improvements are desirable concerning the residual error rates and reliance on the work of the external auditors. _____________ (17) The Court noted that in one case personnel and indirect costs included ineligible costs according to FP7 criteria or average personnel costs were in fact not calculated according to the methodology presented by the beneficiary. 
Zato je vprašanje, ki ga izpostavlja Sodišče, formalno in ne vpliva na zanesljivost potrditve metodologije obraču­ navanja stroškov. _____________ (17) Sodišče je opazilo, da so v enem primeru stroški dela in posredni stroški zajemali stroške, ki po merilih 7. OP niso upravičeni, ali pa povprečni stroški dela dejansko niso bili izračunani v skladu z metodologijo, ki jo je predstavil upravičenec.
In the other case, the external auditor certified that the audit procedures were carried in connection with a specific grant whereas in reality the audit work was based on another sample. 
V drugem primeru je zunanji revizor potrdil, da so bili revizijski postopki izvedeni v zvezi s specifično donacijo, medtem ko je revizijsko delo v resnici temeljilo na drugem vzorcu.
(18) For example, in the area of corrective audits, DG INFSO has developed elaborate risk-based auditing methods which are based on intelligent data gathering, risk assessment and risk-specific audit procedures. 
(18) GD INFSO je na primer na področju popravnih revizij razvil podrobne revizijske metode na podlagi tveganja, ki temeljijo na inteligentnem zbiranju podatkov, oceni tveganja in revizijskih postopkih, prilagojenih tveganju.
In 2010, the average error rate of DG INFSO’s risk-based audits was 30 %. 
V letu 2010 je bila povprečna stopnja napake, ugotovljena z revizijami GD INFSO na podlagi tveganja, 30 %.