natgillin/translations-raw huggingface dataset:
90. in addressing pfm issues in the context of budget support, the Commission’s annual report has made frequent reference to the development of the pefa framework as a diagnostic tool for pfm. as already noted (see paragraph 31), pefa indeed plays a useful role in highlighting areas where countries need to improve pfm, and measuring those improvements over time. however, a more balanced presentation of pefa’s role would also recognise its limitations and that it is not in itself a risk assessment tool. 
90. letna poročila Komisije se pri obravnavanju upravljanja javnih financ v okviru proračunske podpore pogosto sklicujejo na razvoj okvira peFa kot diagnostičnega orodja za upravljanje javnih financ. Kot je bilo že omenjeno (glej odstavek 31), ima peFa dejansko koristno vlogo pri izpostavljanju področij, na katerih morajo države izboljšati upravljanje javnih financ in merjenju teh izboljšanj skozi čas. vendar bi bolj uravnotežena predstavitev vloge peFa pokazala tudi njene omejitve in dejstvo, da sama po sebi ni orodje za ocenjevanje tveganja.
45 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
45 posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
91. The Commission’s annual reports have also not addressed the key challenges it faces in its management of gbs, which are raised in this Court’s report such as the disadvantages as well as the advantages of the Commission’s results-based conditions, the capacity of its staff to make full use of the opportunities offered by gbs for dialogue, and the relevance and effectiveness of technical cooperation linked to gbs programmes. 
91. v letnih poročilih Komisije prav tako niso obravnavani ključni izzivi, s katerimi se sooča pri svojem upravljanju spp in so navedeni v tem poročilu sodišča, kot so prednosti in slabosti Komisijinih pogojev, ki temeljijo na rezultatih, zmogljivosti njenih uslužbencev, da v celoti izkoristijo možnosti za dialog, ki jih nudi spp, ter relevantnost in uspešnost tehničnega sodelovanja, povezanega s programi spp.
92. The european parliament in its discharge report on the edf for the financial year 2007 stressed the need for Commission reporting on budget support to be based on ‘analytical and evaluative and not only descriptive information’48. more generally it called for the Commission to base its approach on ‘reality and conclusive evidence’ rather than ‘rhetoric’49. in its follow-up report the Commission undertook to provide more in-depth coverage of budget support issues in future annual reports. 
92. evropski parlament je v svojem poročilu o razrešnici za ers za proračunsko leto 2007 poudaril potrebo po poročanju Komisije o proračunski podpori vključno z „analitičnimi in ocenjevalni-mi, ne pa samo opisnimi informacijami“48. bolj na splošno je Komisijo pozval, naj pri njenem pristopu „retoriko“ nadomestijo „stvarnost in prepričljivi dokazi“49.
48 european parliament report on discharge in respect of the implementation of the budget of the seventh, eighth and ninth european development funds for the financial year 2007, Committee on budgetary Control, rapporteur: boguslaw liberadzki, a6-0159/2009, paragraph 42. 
48 poročilo evropskega parlamenta o razrešnici glede izvrševanja proračuna sedmega, osmega in devetega evropskega razvojnega sklada za proračunsko leto 2007, odbor za proračunski nadzor, poročevalec: bogusław liberadzki, a6-0159/2009, odstavek 42.
49 ibid., paragraph 50. 
49 ibid., odstavek 50.
46 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
46 posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
The Court found that, whilst the Commission has made considerable efforts over the last decade to develop its approach to providing aid through gbs, there are still weaknesses in the methodology and the management of gbs programmes in aCp, latin american and asian countries, which are thus less likely to reach their full potential effectiveness. 
47 zaKljučKi in priporočila sPlOšnI zakljUčkI 93. zagotavljanje pomoči prek splošne proračunske podpore ima različne potencialne koristi z vidika dostave pomoči. vendar je tako kot pri drugih oblikah pomoči končni učinek spp na zmanjšanje revščine odvisen od specifičnih razmer v vsaki državi. odvisen je tudi od tega, ali je Komisija pri upravljanju svojih programov spp uspešna. sodišče je ugotovilo, da si je Komisija v zadnjem desetletju sicer precej prizadevala za razvoj svojega pristopa k zagotavljanju pomoči prek spp, vendar so še vedno slabosti v metodologiji in upravljanju programov spp v državah aKp ter v latinskoameriških in azijskih državah, za katere je zato manj verjetno, da bodo dosegli svojo celotno potencialno uspešnost.
94. it must be acknowledged that the Commission’s gbs programmes are designed and implemented in coordination with other donors and that many deficiencies found by the Court are not specific to the Commission. other supreme audit institutions, such as the uk national audit office50 and the swedish national audit office51, have made similar observations concerning the management of gbs by their donor agencies. however, the Commission has sole responsibility for taking financing decisions and is accountable to the discharge authority for the management of its gbs programmes. 
94. priznati je treba, da Komisija programe spp načrtuje in izvaja v koordinaciji z drugimi donatorji in da številne pomanjkljivosti, ki jih je ugotovilo sodišče, niso značilne samo za Komisijo. druge vrhovne revizijske institucije, kot sta nacionalni revizijski urad združenega kraljestva50 in švedski nacionalni revizijski urad51, so prišle do podobnih opažanj o tem, kako spp upravljajo njihove donatorske agencije. vendar ima Komisija edina odgovornost za sprejemanje odločitev o financiranju in je organu za razrešnico odgovorna za upravljanje svojih programov spp.
The Commission is aware of the need to improve its management of gbs and launched, at the end of 2009, a revision of its internal guidelines which aims to address most of the issues raised by the Court. a key aspect that is not currently being addressed is the need for the Commission to improve its reporting to external stakeholders. whilst it is encouraging that the Commission has embarked on this revision process, whether it is ultimately effective will depend on results. it remains a challenge for the Commission to draw up appropriate guidelines and have them applied effectively and consistently by all Commission staff. it will require a strong commitment at all levels, a clear timetable, further efforts to train the staff concerned, strengthened support to delegations and thorough monitoring of compliance with the revised guidelines. 
Komisija se zaveda, da mora izboljšati svoje upravljanje spp, in je ob koncu leta 2009 začela prenavljati svoje notranje smernice, da bi odpravila večino zadev, na katere je opozorilo sodišče. Ključni vidik, ki trenutno ni obravnavan, je ta, da bi morala Komisija izboljšati svoje poročanje zunanjim zainteresiranim stranem. čeprav je spodbudno, da se je Komisija lotila tega procesa prenove, pa je njegova končna uspešnost odvisna od rezultatov. pred Komisijo je še vedno izziv, da pripravi ustrezne smernice in poskrbi, da jih učinkovito in dosledno uporabljajo vsi njeni uslužbenci. to bo zahtevalo močno zavzetost na vseh ravneh, jasen časovni načrt, dodatna prizadevanja za usposabljanje zadevnih uslužbencev, okrepljeno podporo delegacijam in temeljito spremljanje upoštevanja prenovljenih smernic.
50 department for international development — providing budget support to developing countries, report by the Comptroller and auditor general, 8 february 2008. 
50 Department for International Development – Providing Budget Support to Developing Countries, Report by the Comptroller and Auditor General, 8. februar 2008.
51 aid through budget support — The government’s and sida’s handling of a key type of development aid. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
51 Aid through budget support – The Government’s and Sida’s handling of key type of development aid. posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
sPEcIfIc conclusIons and rEcommEndatIons 96. whilst a positive feature is the systematic inclusion of macroeconomic and pfm objectives and some improvement has been noted in more recent programmes concerning the definition of objectives, objectives are insufficiently tailored to the specific circumstances of the country and often not precise. in addition, the objectives do not take into account the staff resources available to delegations. 
POsebnI zakljUčkI In PrIPOrOčIla 96. čeprav je sistematično vključevanje makroekonomskih ciljev in ciljev s področja upravljanja javnih financ pozitivna značilnost in je bil v novejših programih opažen določen napredek pri opredeljevanju ciljev, so ti premalo prilagojeni specifičnim razmeram v posamezni državi in pogosto niso dovolj natančni. poleg tega pri ciljih niso upoštevani razpoložljivi kadrovski viri v delegacijah.
48 rEcommEndatIon 1 sElEctIon and formulatIon of oBjEctIvEs and EXPEctEd rEsults of GBs ProGrammEs The Commission should tailor the objectives of its budget support programme to the specific circumstances of the partner country. in doing so, the Commission should: (a) ensure complementarity between gbs and other Commission support programmes in the country; (b) more focus on specific areas within the overall national priorities where the Commission can have the most value added; (c) set out objectives that are sufficiently precise, measurable and time-bound to allow monitoring of progress and the assessment of achievements; (d) clearly spell out the logic of intervention by making explicit the link between the objectives and the design of the various components of the gbs programme. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
48 PrIPOrOčIlO 1 IzbIra In OblIkOvanje cIljev In PrIčakOvanIh rezUltatOv PrOGramOv sPP Komisija bi morala cilje svojih programov splošne proračunske podpore prilagoditi specifičnim razmeram partnerske države. pri tem bi morala: (a) poskrbeti, da se programi spp in drugi podporni programi Komisije v posamezni državi dopolnjujejo; (b) bolj usmeriti svojo pozornost na specifične potrebe v okviru skupnih nacionalnih prednostnih nalog, kjer lahko Komisija doseže največjo dodano vrednost; (c) določiti cilje, ki so dovolj natančni, merljivi in časovno določeni, da omogočajo spremljanje napredka in ocenjevanje dosežkov; (d) jasno navesti intervencijsko logiko, tako da izrecno prikaže povezavo med cilji in zasnovo različnih delov programa spp. posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
The Commission’s dynamic interpretation of eligibility conditions involves high risks that funding is not used efficiently and effectively by the partner countries. however, the Commission’s risk management framework for its gbs programmes is not well developed and risks are not managed in an appropriate manner. 
Komisijina dinamična interpretacija pogojev za upravičenost povzroča visoko tveganje, da partnerske države sredstev ne bodo porabile učinkovito in uspešno. vendar njen okvir za obvladovanje tveganj pri njenih programih spp ni dobro razvit in tveganja se ne obvladujejo ustrezno.
49 rEcommEndatIon 2 manaGEmEnt of thE maIn rIsks to thE EffEctIvEnEss of GBs ProGrammEs The Commission should strengthen its risk management to give eu funds better protection against leakage, waste and inefficiency. in doing so, the Commission should: (a) perform a structured and explicit assessment of fiduciary and development risks at the outset of the gbs programmes and update it regularly during programme implementation; (b) as a basis for fiduciary risk assessment: ο make better use of information already available, notably pefa and Cpia assessments, information on budget implementation, reports by supreme audit institutions and parliaments, and information from civil society organisations; ο make greater use of other tools such as public expenditure tracking surveys, public expenditure reviews and reports on corruption; (c) as a basis for development risk assessment, perform a thorough assessment of the relevance and credibility of the national development strategy including its credibility in respect of its links with the budget and main sector policies; (d) build into the conditions, dialogue and capacity-building support an appropriate range of precise measures to monitor and reduce the main risks identified within a specific timeframe, including shorter-term measures where pfm systems are particularly weak. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
49 PrIPOrOčIlO 2 ObvladOvanje GlavnIh tveGanj za UsPešnOst PrOGramOv sPP Komisija bi morala okrepiti svoje obvladovanje tveganj, da bi bolje zaščitila sredstva eu pred odtekanjem, nesmotrno porabo in neučinkovitostjo. pri tem bi morala: (a) na začetku programov spp izvesti strukturirano in jasno oceno fiduciarnega in razvojnega tveganja ter jo med izvajanjem programa redno posodabljati; (b) kot osnovo za oceno fiduciarnega tveganja: ο bolje izkoristiti že razpoložljive informacije, zlasti ocene peFa in Cpia, informacije o izvrševanju proračuna, poročila vrhovnih revizijskih institucij in parlamentov ter informacije organizacij civilne družbe; ο v večji meri uporabljati druga orodja, kot so ankete za sledenje javnih odhodkov, pregledi javnih odhodkov in poročila o korupciji; (c) kot osnovo za oceno razvojnega tveganja izvesti temeljito oceno relevantnosti in verodostojnosti nacionalne razvojne strategije, vključno z verodostojnostjo njenih povezav s proračunom in glavnimi sektorskimi politi-kami; (d) v pogoje, dialog in podporo za gradnjo zmogljivosti vnesti ustrezen razpon natančnih ukrepov za spremljanje in zmanjševanje glavnih ugotovljenih tveganj v specifičnem časovnem roku, vključno s kratkoročnejšimi ukrepi, kjer so sistemi upravljanja javnih financ še posebej šibki. posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
98. The design and implementation of the four components of gbs programmes, i.e. funding, capacity-building support, conditions and dialogue, do not ensure that their potential impact is optimised. (a) disbursements are made in a predictable manner and in alignment with the countries’ budgetary systems, but the rationale followed to determine the amounts to be committed to individual gbs programmes is not clear. (b) Capacity-building support is useful in strengthening pfm but is often not based on an appropriate assessment of priority needs and is only partially delivered because of delays in implementation. however, in 2008 the Commission adopted a strategy that aimed to improve the effectiveness of its capacity-building support. (c) The Commission’s approach to performance-based conditions for disbursing gbs reflects the growing emphasis in development cooperation on managing for results. however, the incentive effect is unlikely to be achieved because of serious shortcomings in the incentive mechanisms, particularly in relation to variable tranches, and the difficulties in assessing whether conditions have been met or not. (d) dialogue is rightfully considered by the Commission to be a key component of its gbs programmes but is not used to its full potential. gbs programmes have had a catalytic effect with regard to strengthening dialogue on the national budget and pfm, but the absence of a dialogue strategy for each programme and insufficient expertise in delegations are key limiting factors with regard to greater and more effective involvement in dialogue. 
98. zasnova in izvajanje štirih delov programov spp, se pravi financiranja, podpore za gradnjo zmogljivosti, pogojev in dialoga, ne zagotavljata optimizacije njihovega potencialnega učinka: (a) sredstva se razdeljujejo predvidljivo in v skladu s proračunskimi sistemi držav, vendar osnovna logika, po kateri se določajo zneski, ki bodo v proračunu rezervirani za posamezne programe spp, ni jasna; (b) podpora za gradnjo zmogljivosti je koristna pri krepitvi upravljanja javnih financ, vendar pogosto ne temelji na ustrezni oceni prednostnih potreb in se zaradi zamud pri izvajanju dodeli samo delno.
50 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
50 posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
51 rEcommEndatIon 3 fInancIal rEsourcEs The Commission should determine the amounts to be allocated to individual gbs programmes in a better supported and more transparent manner. 
51 PrIPOrOčIlO 3 fInančna sredstva Komisija bi morala z več dokazi in bolj pregledno določati zneske, ki bodo dodeljeni posameznim programom spp.
The Commission should: (a) make a structured assessment weighing up risks and benefits; (b) be able to demonstrate that the amount of funds allocated to the gbs programme is appropriate in view of the objectives and the framework for dealing with risks and benefits. rEcommEndatIon 4 caPacIty-BuIldInG suPPort in accordance with its recent new strategy for technical cooperation, the Commission should focus its capacity-building support on priority needs. in doing so, the Commission should: (a) carry out, with the partner country and in coordination with other donors, an assessment of its priority capacity-building needs; (b) focus on the areas where its support can provide most value added; (c) give sufficient attention to the needs for support to accountability and anti-corruption mechanisms of the partner country, as well as to areas other than pfm. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
Komisija bi morala: (a) pripraviti strukturirano oceno, v kateri bi bila pretehta-na tveganja in koristi; (b) biti zmožna pokazati, da je programu spp dodeljen ustrezen znesek sredstev glede na cilje in okvir za obvladovanje tveganj in koristi. PrIPOrOčIlO 4 POdPOra za GradnjO zmOGljIvOstI Komisija bi morala v skladu s svojo pred kratkim sprejeto novo strategijo za tehnično sodelovanje svojo podporo za gradnjo zmogljivosti usmeriti na prednostne potrebe. pri tem bi morala: (a) skupaj s partnersko državo in v koordinaciji z drugimi donatorji pripraviti oceno prednostnih potreb partnerske države na področju gradnje zmogljivosti; (b) usmeriti svojo pozornost na področja, kjer lahko podpora zagotovi največ dodane vrednosti; (c) nameniti dovolj pozornosti potrebam po podpori mehanizmom za povečanje odgovornosti in preprečevanje korupcije v partnerski državi ter tudi drugim področjem, ne samo upravljanju javnih financ. posebno poročilo št.
53 rEcommEndatIon 6 dIaloGuE The Commission should strengthen its approach to dialogue. in doing so, the Commission should: (a) define for each gbs programme a dialogue strategy that sets out the objectives, content and modalities of the Commission’s involvement in dialogue; (b) ensure that the necessary expertise is available to allow the delegation to be effectively involved in the dialogue for the priority areas on which the gbs programme objectives focus; (c) report to external stakeholders on the dialogue undertaken and its achievements. 
53 PrIPOrOčIlO 6 dIalOG Komisija bi morala okrepiti svoj pristop k dialogu. pri tem bi morala: (a) za vsak program spp opredeliti strategijo za dialog, v kateri bi bili določeni cilji, vsebina in oblike njenega sodelovanja v dialogu; (b) poskrbeti, da je na voljo potrebno strokovno znanje, ki bo delegacijam omogočalo uspešno sodelovanje v dialogu o prednostnih področjih, na katera so usmerjeni cilji programov spp; (c) zunanjim zainteresiranim stranem poročati o izvedenem dialogu in njegovih dosežkih.
The Commission’s reporting to external stakeholders tends to focus on the potential benefits of gbs rather than on the implementation and achievements of its programmes. one reason for this is that the Commission has not set up internal reporting procedures for systematically assessing progress against all the stated objectives of its gbs programmes which could then be used as a source of information for reporting to external stakeholders. furthermore, in the absence of a suitable evaluation methodology, the Commission, like other donors, cannot yet demonstrate the effectiveness of gbs programmes. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries 
99. poročanje Komisije zunanjim zainteresiranim stranem se bolj osredotoča na potencialne koristi spp kot na izvajanje in dosežke njenih programov. eden od razlogov za to je, da Komisija ni vzpostavila postopkov za notranje poročanje, s katerimi bi sistematično ocenjevala napredek pri vseh ciljih, določenih za njene programe spp, kar bi se nato lahko uporabilo kot vir informacij za poročanje zunanjim zainteresiranim stranem. Ker poleg tega ni primerne metodologije za vrednotenje, tako Komisija kot drugi donatorji še ne morejo pokazati uspešnosti svojih programov spp. posebno poročilo št. 11/2010 – Kako je Komisija upravljala splošno proračunsko podporo v državah aKp ter latinskoameriških in azijskih državah
54 rEcommEndatIon 7 rEPortInG on WhEthEr GBs Is mEEtInG Its oBjEctIvEs The Commission should improve its reporting on the effectiveness of its gbs programmes. in doing so, the Commission should: (a) systematically monitor progress against all stated intermediate and ultimate objectives of the gbs programme and develop the internal reporting system accordingly; (b) pursue its efforts, together with its partners, to develop a suitable and generally accepted evaluation methodology that allows the impact of gbs programmes to be assessed; (c) clearly distinguish in its reporting to external stakeholders between ‘aid effectiveness’ in terms of the delivery processes of aid and ‘aid effectiveness’ in terms of the ultimate impact of the assistance in improving pfm systems and reducing poverty; (d) provide to external stakeholders a complete, clear and accurate picture of its gbs programmes, notably in respect of the risks involved, including corruption, progress made in the implementation of the programmes and the achievement of objectives. 
54 PrIPOrOčIlO 7 POrOčanje O tem, alI sPP dOseGa svOje cIlje Komisija bi morala izboljšati svoje poročanje o uspešnosti svojih programov spp. pri tem bi morala (a) sistematično spremljati napredek pri vseh vmesnih in končnih ciljih, določenih v programu spp, ter v skladu s tem razviti sistem za notranje poročanje; (b) nadaljevati svoja prizadevanja, da skupaj s svojimi partnerji razvije primerno in splošno sprejeto metodologijo za vrednotenje, ki omogoča ocenjevanje učinka programov spp; (c) v svojem poročanju zunanjim zainteresiranim stranem jasno ločevati med „učinkovitostjo pomoči“ z vidika postopkov dostave pomoči in „učinkovitostjo pomoči“ z vidika končnega učinka pomoči na izboljšanje sistemov upravljanja javnih financ in zmanjševanja revščine („uspešnostjo“); (d) zunanjim zainteresiranim stranem zagotoviti celovito, jasno in točno sliko svojih programov spp, zlasti kar zadeva s tem povezana tveganja, vključno s korupcijo, doseženi napredek pri izvajanju programov in doseganje ciljev. to poročilo je sprejel senat iii, ki ga vodi jan Kinšt, član evropskega računskega sodišča, v luxembourgu na svojem zasedanju 16. novembra 2010.