natgillin/translations-raw huggingface dataset:
Given that the funds transferred under budget support operations are merged with other budget resources within the country’s budget (known as ‘fungibility’), they are also exposed to the same PFM weaknesses; (b) as budget support operations are implemented through the partner countries’ PFM systems, processes and institutions, the Court’s audit of legality and regularity cannot go beyond the stage where the aid is paid into the partner countries’ budgets; (c) the Commission has wide flexibility in deciding whether a partner country is eligible for budget support. 
Ker se sredstva, prenesena v okviru dejavnosti proračunske podpore, zdru­ žijo z drugimi proračunskimi sredstvi v proračunu države (kar je znano kot „zamenljivost“), so tudi ta izpostavljena enakim slabostim v upravljanju javnih financ; (b) ker se dejavnosti proračunske podpore izvajajo s sistemi, procesi in institucijami upravljanja javnih financ v partner­ skih državah, lahko Sodišče revidira zakonitost in pravil­ nost le do faze, ko se pomoč vplača v proračune partner­ skih držav; (c) Komisija ima veliko prožnosti pri odločanju, katera part­ nerska država je upravičena do proračunske podpore.
Due to this broad scope for interpretation, budget support operations carried out by the Commission are less prone to legality and regularity errors. 
Ker je mogočih veliko različnih razlag, so napake v zvezi z zakonitostjo in pravilnostjo pri dejavnostih proračunske podpore, ki jih izvaja Komisija, manj pogoste.
Eligibility for co-financed actions 7.11. TheCommissionchannelspartofitsaidthrough multi-donor actions implemented by international and UN organisations (13). 
Upravičenost pri sofinanciranih ukrepih 7.11 Komisija del svoje pomoči usmerja prek ukrepov, ki jih financira več donatorjev in jih izvajajo mednarodne orga­ nizacije in organizacije ZN(13).
These contributions are fungible by nature. 
Ti prispevki so po naravi zamenljivi.
However, in some cases the Commission does not act as a provider of general support but seeks to restrict its contributions by reference to specific spending criteria. 
Vendar Komisija v nekaterih primerih ne deluje kot dajalec splošne pomoči, temveč skuša omejiti svoje prispevke glede na posebna merila za porabo.
Should another donor follow the same approach and apply the same eligibility criteria for its contribution, there is a risk that overall spending does not meet the combined conditionality requirements of the Commission and the second donor(s). of the European Union 12.11.2012 T H E C O M M I S S I O N ’ S R E P L I E S Untargeted budget support is designed to reward results rather than finance activities. 
Če bi drug donator uporabljal enak pristop in enaka merila za upraviče­ nost za svoj prispevek, obstaja tveganje, da skupna poraba ne bi ustrezala združenim zahtevam Komisije in drugega dona­ torja (drugih donatorjev) pri merilih za upravičenost. O D G O V O R I K O M I S I J E Nenamenska proračunska podpora je namenjena nagrajevanju rezul­ tatov in ne financiranju dejavnosti.
Therefore it is clear that audit cannot go beyond the stage where funds are transferred following the achievement of agreed conditions. 
Zato je jasno, da se lahko revizija izvaja le do prenosa sredstev, ki se opravi po izpolnitvi dogovorjenih pogojev.
However, the audit of activities which budget support payments may finance is the remit of national audit authorities to which accompanying programmes offer concrete support. 
Vendar so za revizijo dejavnosti, ki se lahko financirajo s plačili proračunske podpore, pristojni nacionalni revizijski organi, ki jim spremljajoči programi zagotavljajo konkretno podporo.
This aid delivery mechanism represents one of the ways in which the Commission has responded to calls by the international development community and EU stakeholders for more effective interventions which focus on results and ownership and are less administratively complex, thereby reducing transaction costs for partner countries. _____________ (13) The value of the contracts is estimated at 1,5 billion euro. 
Ta mehanizem zagotavljanja pomoči je eden od načinov, na katere se je Komisija odzvala na pozive mednarodne razvojne skupnosti in zainteresiranih strani EU k učinkovitejšim intervencijam, ki se bodo osredotočale na rezultate in lastništvo ter bodo manj upravno zaple­ tene, s čimer se bodo zmanjšali stroški transakcij za partnerske države. _____________ (13) Vrednost pogodb je ocenjena na 1,5 milijarde EUR.
7.11. The Commission is not aware of any specific problems with the ‘notional approach’ (which has been developed in recent years to allow the Commission to participate in multi-donor actions including trust funds). 
7.11 Komisiji niso znane nobene posebne težave, povezane s „hipotetičnim pristopom“ (ta pristop je bil razvit v zadnjih letih, da bi lahko Komisija sodelovala pri ukrepih, ki jih financira več dona­ torjev, tudi v skrbniških skladih).
This approach guarantees that the legal requirements applicable to EU funding in external actions are met (by ensuring that the amount contributed by other donors is sufficient to pay for any activities which are ineligible under EU rules) while spending EU funds in the most efficient way (through donor coordination), in accordance with the principle of sound financial management. 
Ta pristop zagotavlja, da se izpol­ njujejo pravne zahteve, ki se uporabljajo za financiranje EU pri zunanjih ukrepih (z zagotavljanjem, da znesek, ki ga prispevajo drugi donatorji, zadostuje za plačilo dejavnosti, ki niso upravičene v skladu s pravili EU), ter da se sredstva EU porabijo čim učinkoviteje (z usklajevanjem donatorjev) in skladno z načelom dobrega finan­ čnega poslovodenja.
The Commission limits this risk by assessing the accounting, audit, internal control and procurement procedures of the partner inter­ national organisations in advance of any joint working, the presence of its staff in the field (and participation in steering groups) and the rigorous overall financial reporting required of the international organisation. 
Komisija omejuje to tveganje z ocenjevanjem postopkov računovode­ nja, revizije, notranje kontrole in javnih naročil partnerskih mednarodnih organizacij pred kakršnim koli skupnim delom, s prisot­ nostjo svojega osebja na terenu (in sodelovanjem v usmerjevalnih skupinah) ter s strogimi zahtevami glede splošnega finančnega poro­ čanja, ki jih mora izpolnjevati mednarodna organizacija.
In addition, during the implementation of external actions, systems are regularly reviewed through the performance of verification missions undertaken by external auditors. 
Poleg tega se med izvajanjem zunanjih ukrepov redno pregledujejo sistemi z obiski preverjanja, ki jih izvajajo zunanji revizorji.
EuropeAid and ECHO auditors have not to date reported any findings or ‘specific risks’ of this nature, nor is the Commission aware of any other donor with ‘the same eligibility criteria’. 
Revizorji EuropeAid in GD ECHO do zdaj še niso sporočili nobenih tovrstnih ugotovitev ali „posebnih tveganj“, prav tako Komisiji ni znan noben drug donator z „enakimi merili za upravičenost“.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/173 T H E C O U R T ’ S O B S E R VA T I O N S T H E C O M M I S S I O N ’ S R E P L I E S Audit scope and approach 7.12. Annex 1.1, Part 2, of Chapter 1 describes the Court’s overall audit approach and methodology. 
SL 12.11.2012 UradnilistEvropskeunije C344/173 U G O T OV I T V E S O D I Š Č A O D G O V O R I K O M I S I J E Obseg revizije in revizijski pristop 7.12 V delu 2 Priloge 1.1 k poglavju 1 sta opisana splošni revizijski pristop in metodologija Sodišča.
For the audit of external relations, aid and enlargement, the following specific issues should be noted: (a) the audit involved examination of a sample of 150 payments, comprising 30 advances and 120 interim and final payments. 
V zvezi z revizijo zunanjih odnosov, pomoči in širitve je treba upoštevati naslednje posebnosti: (a) Revizija je vključevala pregled vzorca 150 plačil, ki je vseboval 30 predplačil ter 120 vmesnih in končnih plačil.
The advances audited covered 18 countries. 
Revidirana predplačila so se nanašala na 18 držav.
The tested interim/final payments approved by Commission headquarters or EU delegations covered 11 countries (14). 
Preizku­ šena vmesna/končna plačila, ki jih je odobril sedež Komi­ sije ali delegacije EU, so se nanašala na 11 držav (14).
In the case of DG ECHO, the audited interim/final payments were made under projects imple­ mented by four DG ECHO partners (15); (b) the assessment of systems covered the supervisory and control systems of EuropeAid, DG ECHO and FPI at head­ quarters as well as at EU delegations, where relevant, including: (i) ex-ante controls; (ii) monitoring and supervision; (iii) ex-post controls/external audits; (iv) internal audit. 7.13. 
V primeru GD ECHO so se revidirana vmesna/končna plačila izvrševala v okviru projektov, ki so jih izvajali štirje part­ nerji GD ECHO (15). (b) Ocena sistemov je zajela nadzorne in kontrolne sisteme EuropeAid, GD ECHO in službe za instrumente zunanje politike na sedežu ter, kjer je ustrezno, v delegacijah EU, vključno s: (i) predhodnimi kontrolami; (ii) spremljanjem in nadzorom; (iii) naknadnimi kontrolami/zunanjimi revizijami; (iv) notranjo revizijo.
These four layers of internal control have been identified by the Court to assess the range of controls that the external actions DGs can use to prevent, detect and correct errors affecting the legality and regularity of the expen­ diture. 
7.13 Sodišče je te štiri elemente notranje kontrole izbralo za ocenjevanje niza kontrol, ki jih lahko generalni direktorati za zunanje delovanje uporabijo za preprečevanje, odkrivanje in popravljanje napak, ki vplivajo na zakonitost in pravilnost odhodkov.
7.14. TheCourtappliesarotationpolicyintheassessment of the supervisory and control systems. 
7.14 Sodišče pri ocenjevanju nadzornih in kontrolnih sistemov uporablja politiko rotacije.
DG ELARG was not assessed for the year 2011; however a follow-up of previous years’ recommendations was carried out (see Annex 7.3). _____________ (14) Cameroon, Georgia, Malawi, Palestine, Philippines, Russia, Tunisia and Vietnam (EuropeAid) and Albania, Montenegro and Serbia (DG ELARG). 
GD ELARG za leto 2011 ni bil ocenjen, izvedeno pa je bilo spremljanje izvajanja priporočil iz prejšnjih let (glej Prilogo 7.3). _____________ (14) Kamerun, Gruzijo, Malavi, Palestino, Filipine, Rusijo, Tunizijo in Vietnam (EuropeAid) ter Albanijo, Črno goro in Srbijo (GD ELARG).
(15) Two based in Switzerland, one in France and another one in Ireland (payments made under 16 humanitarian aid projects imple­ mented in 11 countries were audited). 
(15) Dva s sedežem v Švici, eden v Franciji in eden na Irskem (revidi­ rana so bila plačila v okviru 16 projektov humanitarne pomoči, ki se izvajajo v 11 državah).
The Commission believes that these internal control measures which it has put in place together with those of the international organisation concerned limits this theoretical risk to a level where it is indeed negligible. 
Komisija meni, da ti ukrepi notranje kontrole, ki jih je vzpostavila, skupaj z ukrepi zadevne mednarodne organizacije zmanjšujejo to teoretično tveganje na raven, na kateri je dejansko zanemarljivo.
The most likely error rate estimated by the Court is 1,1 % (16). 
Ocenjuje, da je najverjetnejša stopnja napake 1,1 % (16).
All the errors have been found in interim or final payments. 
Vse napake so bile odkrite pri vmesnih ali končnih plačilih.
Furthermore, the Court found a high frequency of non-quantifiable errors. 7.16. 
Poleg tega je Sodišče odkrilo veliko pogostost količinsko neopredeljivih napak.
22outof150paymentswereaffectedbyquantifiable errors. Most of these errors (16) were found in final payments. 
Večina teh napak (16) je bila odkrita v končnih plačilih in kontrole Komisije jih niso zaznale.
The errors involve ineligible expenditure incurred at final bene­ ficiary level such as: expenditure incurred outside the eligibility period, inclusion of ineligible expenditure (e.g. VAT, staff costs and unjustified overheads) charged in the project cost claims and expenditure without adequate supporting documents. 
Napake se nana­ šajo na neupravičene odhodke, ki so nastali na ravni končnega upravičenca, kot so: odhodki, ki so nastali zunaj obdobja upra­ vičenosti, neupravičeni odhodki, ki so bili vključeni v zahtevke za povračilo stroškov projekta (npr. DDV, stroški za zaposlene in neupravičeni režijski stroški) in odhodki brez ustreznih dokazil.
Examples of errors are provided below (see example 7.1). 
Primeri napak so opisani v nadaljevanju (glej primer 7.1).
7.17. The fact that ineligible expenditure declared by final beneficiaries of grants or service providers has been paid by the Commission, shows that the preventive and detective controls applied by the Commission are not fully effective (e.g. insufficient number and limited scope of on-the-spot visits and direct testing of expenditure declared; insufficient quality of the expenditure verifications subcontracted by the beneficiaries). of the European Union T H E 12.11.2012 _____________ (16) The Court calculates its estimate of error from a representative statistical sample. 
7.17 Dejstvo, da je Komisija plačala neupravičene odhodke, ki so jih prijavili končni upravičenci do donacij ali ponudniki storitev, kaže, da njene kontrole za preprečevanje in odkrivanje niso v celoti uspešne (npr. premajhno število in omejen obseg obiskov na kraju samem in neposrednih preizkusov prija­ vljenih odhodkov ter prenizka kakovost preverjanj odhodkov, ki so jih pri podizvajalcih naročili upravičenci).
The Commission considers that it operates in countries where it is often difficult if not impossible to prevent or correct a number of errors observed by the Court. 
7.16 Komisija opozarja, da deluje v državah, v katerih je mnogokrat težko ali celo nemogoče preprečiti ali popraviti več od napak, ki jih je odkrilo Sodišče.
For example, this is the case for contractors (often NGOs) who have difficulties getting mandatory VAT payments reimbursed by the State. 7.17. 
To se nanaša na primer na izvajalce (pogosto nevladne organizacije), ki se srečujejo s težavami, ko poskušajo od države dobiti povrnjena obvezna plačila DDV.
The Commission believes that detective and corrective measures prior to final payments (e.g. accreditation of beneficiaries, submission of reports, external audits, expenditure verifications and transactional checks by Commission staff) are effective (3). 
7.17 Komisija meni, da so ukrepi za odkrivanje in popravljanje pred končnimi plačili (npr. akreditacija upravičencev, predložitev poro­ čil, zunanje revizije, preverjanje odhodkov in pregledi transakcij s strani osebja Komisije) uspešni (3).
In addition, potential irregularities can still be corrected ex-post through the launching of ex-post audits and appropriate recoveries. 
Poleg tega se lahko morebitne nepravilnosti še vedno popravijo naknadno z izvedbo naknadnih revizij in ustreznimi izterjavami.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/175 T H E C O U R T ’ S O B S E R VA T I O N S T H E C O M M I S S I O N ’ S R E P L I E S Example 7.1 — Ineligible expenditure in a final payment E u r o p e A i d — C am e r o o n A final payment for a project providing assistance for banana suppliers in Cameroon was affected by serious eligibility errors(17). 
SL 12.11.2012 UradnilistEvropskeunije C344/175 U G O T OV I T V E S O D I Š Č A O D G O V O R I K O M I S I J E Primer 7.1 – Neupravičeni odhodki v končnem plačilu E u r o p e A i d – K am e r u n Na končno plačilo za projekt, ki je zagotavljal pomoč dobaviteljem banan v Kamerunu, so vplivale resne napake v zvezi z upravičenostjo (17).
There were irregularities in the tendering procedures carried out by the beneficiary. 
V razpisnih postopkih, ki jih je izvedel upravičenec, so bile nepravilnosti.
In addition, the beneficiary did not respect the Rule of Origin (18) when purchasing equipment. 
Poleg tega upravičenec pri nakupu opreme ni upošteval pravila o poreklu (18).
A n E C H O p a r t ne r A final payment under a grant agreement for promoting and supporting the welfare of displaced populations in Darfur was affected by several irregularities (e.g. costs incurred outside the eligibility period, incorrect allocation of shared costs and expenditure without adequate supporting documents) (19). 
Pa r t n e r G D E C H O Na končno plačilo v okviru sporazuma o donaciji za spodbujanje in podpiranje dobrobiti razseljenega prebivalstva v Darfurju je vplivalo več nepravilnosti (npr. odhodki, nastali zunaj obdobja upravičenosti, nepravilna porazdelitev deljenih stroškov in odhodki brez ustreznih dokazil) (19).
Example 7.1 — Ineligible expenditure in a final payment E u ro p e A i d — C a m e ro o n The legislation in force does specifically allow for formal derogations to the restricted origin of goods rules, where duly justified. 
Primer 7.1 – Neupravičeni odhodki v končnem plačilu E u ro p e A i d – K a m e r u n Veljavna zakonodaja v ustrezno upravičenih primerih izrecno dovoljuje formalna odstopanja od omejevalnih pravil o poreklu blaga.
It is currently almost impossible to avoid sourcing goods from ‘non-eligible’ countries when implementing these kinds of projects in Africa. 
Trenutno je skoraj nemogoče, da pri izvajanju tovrstnih projektov v Afriki blaga ne bi kupovali od „neupravičenih“ držav.
The beneficiary should have requested derogation to the Commission which would have been given if duly justified, as it was in this case as (due to the specialised nature of the tender) the (Columbian) bid was the only one received. 
Upravičenec bi moral zaprositi Komisijo za odstopanje, ki bi bilo ob ustrezni utemeljitvi odobreno, kot bi bilo v tem primeru, ko je bila (zaradi posebne narave razpisa) (kolumbijska) ponudba edina prejeta ponudba.
A n E C H O p ar t n e r In the example given, ECHO insists on the fact that this humanitarian action was delivered in Darfur, which is one of the most difficult environments in the world characterised by unpredictability, volatility, insecurity and problematic access to affected people, which represents a major management challenge. 
Pa r t n e r G D E C H O GD ECHO v danem primeru poudarja, da je bil ta humanitarni ukrep izveden v Darfurju, enem od najbolj problematičnih območij na svetu, za katero so značilni nepredvidljivost, nestanovitnost, negotovost in težaven dostop do ljudi, ki so jih razmere prizadele, kar je velik upravljavski izziv.
Although some contractual requirements were not fully respected in this case, the Partner ensured that results were achieved. 
Čeprav v tem primeru nekatere pogodbene zahteve niso bile v celoti upoštevane, je partner zagotovil dosego rezultatov.
It is also worth noting that the two other transactions audited by the Court on the same partner, and implemented in different countries, were not affected by any errors. 
Prav tako je treba omeniti, da na drugi dve transakciji istega partnerja, ki ju je revidiralo Sodišče in ki sta se izvajali v drugih državah, niso vplivale nobene napake.
Nevertheless, ECHO reminded the Partner of its contractual duties and of the need to further improve its internal control systems. 
Kljub temu je GD ECHO opozoril partnerja na pogodbene obveznosti in na potrebo po dodatnem izboljšanju sistemov notranje kontrole.
7.18. 27 transactions out of 150 were affected by 51 non-quantifiable errors, including 31 errors in contracting procedures carried out or endorsed by the Commission, 8 linked to budget support payments, and 11 relating to non-compliance with legal or contractual obligations. 
7.18 Na 27 transakcij od 150 je vplivalo 51 količinsko neopredeljivih napak, vključno z 31 napakami v postopkih za sklepanje pogodb, ki jih je izvedla ali odobrila Komisija, 8 napakami, povezanimi s plačili proračunske podpore, in 11 napakami, povezanimi z neskladnostjo s pravnimi ali pogod­ benimi obveznostmi.
7.19. The31errorsincontractingproceduresweredetected in 22 of the 85 payments subject to a competitive awarding procedure. 
7.19 V 22 od 85 plačil v okviru postopka konkurenčnega oddajanja naročil je bilo ugotovljenih 31 napak v postopkih za sklepanje pogodb.
These procurement errors include: (a) unclear selection criteria or the use of a wrong type of procurement procedure (16); _____________ (17) The audited amount of the project is 1,6 million euro with an error rate of 81,7 %. 
Te napake pri javnih naročilih zajemajo: (a) nejasna izbirna merila ali uporabo napačne vrste postopka za javno naročilo (16); _____________ (16) Sodišče svojo oceno napake izračuna na podlagi reprezentativnega statističnega vzorca.
(18) The supplier and the goods have to originate from an ACP country or a Member State. 
(18) Sedež dobavitelja in poreklo blaga morata biti v državi AKP ali državi članici.
(19) The audited amount of the grant agreement is 0,42 million euro with an error rate of 13,2 %. 7.19. 
(19) Revidirani znesek sporazuma o donaciji znaša 0,42 milijona EUR s stopnjo napake v višini 13,2 %. 7.19
C 344/176 Official Journal of the European Union 12.11.2012 T H E C O U R T ’ S O B S E R VA T I O N S (b) insufficient documentation of the evaluation procedures and unequal treatment of candidates (9); (c) contracts amended after the implementation period (3). 
SL C 344/176 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A (b) premalo dokumentirane postopke vrednotenja in neenako­ pravno obravnavo kandidatov (9); (c) pogodbe, ki so bile spremenjene po obdobju izvajanja (3).
An example is provided hereafter (see example 7.2). 
Primer je opisan v nadaljevanju (glej primer 7.2).
T H E C O M M I S S I O N ’ S R E P L I E S Example 7.2 — Irregularity in a tendering procedure DG ELARG HQ A tendering procedure for TAIEX (20) concerning three interim payments was found to be irregular. 
12.11.2012 O D G O V O R I K O M I S I J E Primer 7.2 – Nepravilnost v postopku javnega naročanja S e d e ž G D E L A RG Za postopek javnega naročila za TAIEX(20) s tremi vmesnimi plačili je bilo ugotovljeno, da je nepravilen.
The Commission awarded the contract to a company that did not comply with the clause on expert availability, where others did. 
Komisija je oddala pogodbo podjetju, ki za razliko od drugih ni izpolnjevalo zahteve o razpoložljivosti strokovnjakov.
Indeed, according to the Terms of Reference provided to the tenderers, the starting date on which the experts had to be available was 1 April 2008. 
V skladu s projektno nalogo, ki so jo prejeli ponudniki, so morali biti strokovnjaki na voljo od 1. aprila 2008.
The experts proposed by the successful tenderer were only available as of 21 May 2008. The contract was nevertheless awarded to that company. 
Strokovnjaki, ki jih je predlagal uspešni ponudnik, so bili na voljo šele od 21. maja 2008, ampak naročilo je bilo vseeno oddano temu podjetju.
This has been treated as non-quantifiable error. Example 7.2 — Irregularity in a tendering procedure DG ELARG HQ The Commission’s interpretation of the clause on expert availability did not confer any competitive advantages to the successful tenderer. 
To je bilo obravnavano kot količinsko neopredeljiva napaka. Primer 7.2 – Nepravilnost v postopku javnega naročanja S e de ž G D EL AR G Komisijina razlaga zahteve o razpoložljivosti strokovnjaka uspešnemu ponudniku ni zagotovila nikakršnih konkurenčnih prednosti.
It was obvious that the experts proposed by the tenderer would not be called to work in parallel under two different contracts with the Commission. 
Očitno je bilo, da strokovnjaki, ki jih je predlagal ponudnik, ne bi bili pozvani k vzporednemu delu pod dvema različnima pogodbama s Komisijo.
In the case of 4 budget support transactions out of 8 audited, the Court found 8 non-quantifiable errors. 
7.20 Sodišče je pri 4 od 8 revidiranih transakcij prora­ čunske podpore našlo 8 količinsko neopredeljivih napak.
This result from the fact that the Commission did not compare the PFM achievements of the recipient countries with the objectives set for the period under review and did not ensure that the recipient country applied the correct exchange rate. 
Do njih je prišlo, ker Komisija ni primerjala dosežkov pri upra­ vljanju javnih financ držav prejemnic s cilji, določenimi za pregledano obdobje, in ni zagotovila, da bi država prejemnica uporabljala pravilni menjalni tečaj.