natgillin/translations-raw huggingface dataset:
T H E C O M M I S S I O N ’ S R E P L I E S 1.36-1.37 Outstanding commitments derive from the normal management of multiannual programmes and from the growth in the overall level of new commitments. 
O D G O V O R I K O M I S I J E 1.36–1.37 Neporavnane obveznosti izhajajo iz običajnega upra­ vljanja večletnih programov in rasti skupne ravni novih obveznosti.
As far as Structural Funds are concerned, the size of the RAL is controlled by the N+2/N+3 rule defined by the corresponding regulations. 
Kar zadeva strukturne sklade, se obseg neporavnanih proračunskih obveznosti (RAL) nadzira s pravilom n + 2/n + 3, opredeljenim v ustreznih uredbah.
Following this rule, the expected level of the RAL must be equivalent to two or three years of commitments. 
V skladu z navedenim pravilom mora biti priča­ kovana raven neporavnanih proračunskih obveznosti enakovredna dvema ali trem letom obveznosti.
Consequently, the RAL situation is normal, as shown in Graph 1.2 comparing the situation of the RAL for the 2000-2006 period and the first years of implementation of the 2007-2013 period. 
Iz tega sledi, da je situacija nepo­ ravnanih proračunskih obveznosti normalna, kot je prikazano s primerjavo med neporavnanimi proračunskimi obveznostmi za obdobje 2000–2006 in prvimi leti izvajanja za obdobje 2007–2013 v diagramu 1.2.
The validity of the indicator ‘2011 spending rate’ is relative for payments, because of the lack of available appropriations at year end (see item 1.34 last sentence). _____________ (28) From French: ‘Reste à liquider’. 
Veljavnost kazalnika „stopnja porabe za leto 2011“ je za plačila relativna zaradi pomanjkanja razpoložljivih odobrenih proračunskih sredstev ob koncu leta (glej zadnji stavek odstavka 1.34). _____________ (28) Kratica iz francoskega izraza „reste à liquider“.
(29) Outstanding budgetary commitments arise as a direct consequence of differentiated appropriations (see footnote 30), where expen­ diture programmes take a number of years to be completed and commitments made in earlier years remain outstanding until the corresponding payments are made. 
(29) Neporavnane proračunske obveznosti nastanejo kot neposredna posledica diferenciranih odobrenih proračunskih sredstev (glej opombo 28), pri katerih programi odhodkov potekajo več let, obveznosti pa so sprejete v predhodnih letih in ostanejo neporav­ nane do izvršitve ustreznih plačil.
(30) The budget distinguishes between two types of appropriation: non-differentiated appropriations and differentiated appropriations. 
(30) Proračun razlikuje med dvema vrstama odobrenih proračunskih sredstev: nediferenciranimi odobrenimi proračunskimi sredstvi in diferenciranimi odobrenimi proračunskimi sredstvi.
Non-differentiated appropriations are used to finance operations of an annual nature, e.g. administrative expenditure. 
Nediferenci­ rana odobrena proračunska sredstva se uporabljajo za financiranje letnih dejavnosti, npr. upravnih odhodkov.
Differentiated appropriations were introduced to manage multiannual operations; the related payments can be made during the year of the commitment and during the following years. 
Diferencirana odobrena proračunska sredstva so bila uvedena za upravljanje večletnih operacij, z njimi povezana plačila pa se lahko izvršujejo v letu prevzetja obveznosti in v naslednjih letih.
Differentiated appro­ priations are used mainly for the Structural Funds and the Cohesion Fund. 
Diferencirana odobrena proračunska sredstva se uporabljajo predvsem za strukturne sklade in Kohezijski sklad.
(31) For cohesion, the following total commitments were foreseen in the Financial Framework 2000-2006: 261 billion euro (see 2006 accounts) and the Financial Framework 2007-2013: 348 billion euro (see 2011 accounts), i.e. an increase of 33 %. 
(31) Za kohezijo so bile v finančnem okviru za obdobje 2000–2006 predvidene prevzete obveznosti v skupni višini 261 milijard EUR (glej računovodske izkaze za leto 2006), v finančnem okviru za obdobje 2007–2013 pa v višini 348 milijard EUR (glej računo­ vodske izkaze za leto 2011), kar je povečanje za 33 %.
(32) For cohesion see ‘Report on budgetary and financial management accompanying the Community accounts — Financial year 2011’, pp. 28, 42-45. 
(32) Za kohezijo glej „Poročilo o upravljanju proračuna in finančnem poslovodenju, ki spremlja računovodske izkaze Skupnosti – prora­ čunsko leto 2011“, str.
(33) The automatic decommitment rule (n + 2 rule/n + 3 rule) helps to clear outstanding commitments. 
(33) Pravilo samodejnega prenehanja prevzetih obveznosti (pravilo n + 2 / pravilo n + 3) pomaga pri obračunavanju neporavnanih obveznosti.
This rule requires automatic decommitment of all funds not spent or not covered by a payment request by the end of the second/third year following the year of allocation. 
To pravilo zahteva samodejno prenehanje prevzetih obveznosti za vsa sredstva, ki niso porabljena ali zajeta v zahtevek za plačilo do konca drugega/tretjega leta po letu dodelitve.
As part of the ‘third simplification’ package, the n + 2/n + 3 rule was last amended for the 2007 commitments in cohesion (see Council Regulation (EC) No 1083/2006 (OJ L 210, 31.7.2006, p. 
Pravilo n + 2 / n + 3 je bilo kot del tretjega sklopa poenostavitev nazadnje spremenjeno za obveznosti za leto 2007 na področju kohezije (glej Uredbo (ES) št. 1083/2006 (UL L 210, 31.7.2006, str.
26), amended by Regulation (EU) No 539/2010 of the European Parliament and of the Council (OJ L 158, 24.6.2010, p. 
26), kakor je bila spremenjena z Uredbo (EU) št.
EN C 344/34 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 1.38. The substantially higher level of accumulated outstanding commitments shown for the programming period 2007-2013 can be explained to a large extent by the late implementation of programmes (34). 
SL C 344/34 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A 12.11.2012 1.38 Precej višjo stopnjo nakopičenih neporavnanih obvez­ nosti, prikazano za programsko obdobje 2007–2013, je v veliki meri mogoče pojasniti z zamudo pri izvajanju progra­ mov (34).
Payments could only be made once Member States' management and control systems were approved by the Commission, as required by the relevant regulations for Structural Funds. 
Plačila je bilo mogoče izvršiti šele, ko je Komisija odobrila upravljavske in kontrolne sisteme držav članic, kot določajo zadevne uredbe o strukturnih skladih.
According to the interinstitutional agreement on budgetary discipline and sound financial management(35), it must be ensured that sufficient payment appropriations are made available in future years to cover the widening gap between outstanding commitments and appropriations for payments (see also paragraph 1.34). 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 1.38. 
V skladu z Medinstitucionalnim sporazumom o proračunski disciplini in dobrem finančnem poslovodenju(35) je treba zagotoviti, da bodo v prihodnjih letih na voljo zadostna odobrena prora­ čunska sredstva za plačila za pokritje čedalje večje razlike med neporavnanimi obveznostmi in odobrenimi proračun­ skimi sredstvi za plačila (glej tudi odstavek 1.34).
The mechanism of prior approval of Member States’ management and control systems before any interim payment is made, introduced for the first time for the 2007-2013 period, is a major improvement in securing the EU payments for cohesion. 
Mehanizem predhodne odobritve upravljavskih in kontrolnih sistemov držav članic pred vsakim vmesnim plačilom, ki je bil prvič uveden za obdobje 2007–2013, predstavlja občutno izboljšanje na področju zagotavljanja plačil EU za kohezijo.
During the programming period, the requirements for presenting the payment request were modified for 2007 commitments and more flexibility was introduced for major projects. 
Med programskim obdobjem so bile zahteve za predložitev zahtevkov za plačilo spreme­ njene za obveznosti za leto 2007 in za velike projekte je bila uvedena večja prilagodljivost.
The Commission is firmly committed to present draft budgets covering the widening gap between outstanding commitments and appropriations for payments. _____________ (34) See the Court’s 2008 Annual Report, paragraphs 6.8 and 6.26 to 6.28. 
S temi ukrepi se je raven odhodkov znižala. _____________ (34) Glej letno poročilo Sodišča za leto 2008, odstavke 6.8 in 6.26 do 6.28.
More details are available in the Commission Report on budgetary and financial management accompanying the Community accounts — Financial year 2008, p. 
Več podrobnosti je v Poročilu Komisije o upravljanju prora­ čuna in finančnem poslovodenju, ki spremlja računovodske izkaze Skupnosti – proračunsko leto 2008, str.
42, and in the Commission Analysis of the budgetary implementation of the Structural and Cohesion Funds in 2008, p. 
42, in v poročilu Komisije o analizi izvrševanja proračuna strukturnih skladov in Kohezijskega sklada v letu 2008, str.
5 and pp. 13-17. 
5 in str. 13–17.
(35) OJ C 139, 14.6.2006, p. 
(35) UL C 139, 14.6.2006, str.
See also Article 3 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities Own Resources (OJ L 163, 23.6.2007, p. 
Glej tudi člen 3 Sklepa Sveta 2007/436/ES, Euratom z dne 7. junija 2007 o sistemu virov lastnih sredstev Evropskih skupnosti (UL L 163, 23.6.2007, str.
EN C 344/36 Official Journal of the European Union 12.11.2012 ANNEX 1.1 AUDIT APPROACH AND METHODOLOGY PART 1 — Audit approach and methodology for the reliability of accounts (financial audit) 1. 
C 344/36 Uradni list Evropske unije 12.11.2012 SL PRILOGA 1.1 REVIZIJSKI PRISTOP IN METODOLOGIJA DEL 1 – Revizijski pristop in metodologija za zanesljivost računovodskih izkazov (revizija računovodskih izkazov) 1.
Theauditconsistsofthefollowingbasicelements: (a) an update of the evaluation of the accounting control environment; (b) checking of the functioning of key accounting procedures and the year-end closure process; (c) analytical checks (consistency and reasonableness) on the main accounting data; (d) analyses and reconciliations of accounts and/or balances; and (e) substantive tests of commitments, payments and specific balance sheet items based on representative samples. 
Revizijavsebujenaslednjeosnovneelemente: (a) posodobljeno oceno okolja računovodskega kontroliranja; (b) pregled delovanja ključnih računovodskih postopkov in procesa zaključevanja ob koncu leta; (c) analitične preglede (doslednost in razumnost) glavnih računovodskih podatkov; (d) analize in uskladitve računovodskih izkazov in/ali saldov ter (e) preizkušanje podatkov na podlagi reprezentativnih vzorcev za prevzete obveznosti, plačila in posamezne bilančne postavke.
PART 2 — Audit approach and methodology for the regularity of transactions (compliance audit) 3. 
DEL 2 – Revizijski pristop in metodologija za pravilnost transakcij (revizija skladnosti) 3.
The approach taken by the Court to audit the regularity of the transactions underlying the accounts comprises: — direct testing of transactions in revenue and in each spending area (see Table 1.1) in order to ascertain how far they are regular; and — an assessment of the effectiveness of supervisory and control systems ensuring the regularity of transactions. 
Pristop Sodišča k revidiranju pravilnosti z računovodskimi izkazi povezanih transakcij vsebuje: — neposredno preizkušanje transakcij na področju prihodkov in na vseh področjih porabe (glej tabelo 1.1), da se ugotovi, v kolikšni meri so pravilne, in — ocenjevanje uspešnosti nadzornih in kontrolnih sistemov, ki zagotavljajo pravilnost transakcij.
The direct testing of transactions within each specific assessment (Chapters 2 to 9) is based on a representative sample of the recovery orders (in the case of revenue) and payments contained within the policy group concerned (2). 
Neposrednopreizkušanjetransakcijzavsakoposebnooceno(poglavja2do9)temeljinareprezentativnem vzorcu nalogov za izterjavo (v primeru prihodkov) in plačil za ustrezno skupino politik (2).
This testing provides a statistical estimation of the extent to which the transactions in the population concerned are irregular. 
S tem preizkušanjem se statistično oceni, kolikšna je nepravilnost transakcij v posamezni populaciji.
(2) Additionally to this, a horizontal representative sample of commitments is drawn and tested for compliance with the relevant rules and regulations. 
(2) Poleg tega se sestavi horizontalni reprezentativni vzorec prevzetih obveznosti, na katerem se preizkusi skladnost z ustreznimi pravili in predpisi.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/37 6. 
SL 12.11.2012 UradnilistEvropskeunije C344/37 6.
This involves an assessment of the risk of errors occurring in transactions (inherent risk) and the risk that the systems do not prevent or detect and correct such errors (control risk). 
Pri tem oceni, kolikšno je tveganje, da se v transakcijah pojavijo napake (tveganje pri delovanju) in da sistemi teh napak ne preprečijo ali odkrijejo in popravijo (tveganje pri kontroliranju).
Transaction testing involves a detailed check of each transaction selected by the samples, including determination of whether or not the claim or payment was correctly calculated and in compliance with the relevant rules and regulations. 
Med preizkušanjem transakcij se podrobno pregledajo vse izbrane transakcije v vzorcih, kar vključuje ugotavljanje, ali je bil zahtevek ali plačilo izračunan pravilno in v skladu z ustreznimi pravili in predpisi.
When the transaction (at any level) is incorrectly calculated or does not meet a regulatory requirement or contractual provision, it is considered to contain an error. 
Kadar transakcija (na kateri koli ravni) ni pravilno izračunana ali ne izpolnjuje katere od zakonskih zahtev ali pogodbenih določb, se šteje, da vsebuje napako.
Errors in transactions occur for a variety of reasons and take a number of different forms depending on the nature of the breach and specific rule or contractual requirement not followed. 
Napake v transakcijah se pojavljajo zaradi različnih vzrokov in v številnih različnih oblikah, odvisno od vrste kršitve in posameznega kršenega pravila ali pogodbene zahteve.
TheCourtclassifieserrorsasfollows: — whether they are quantifiable or non-quantifiable, depending on whether it is possible to measure how much of the amount paid or received from the EU budget was affected by error; and — in terms of their nature, in particular eligibility (payment does not meet the eligibility rules), occurrence (reimbursement of a cost which is not proven to have been incurred) or accuracy (payment incorrectly calculated). 
Sodiščenapakerazvrščagledena: — to, ali so količinsko opredeljive ali količinsko neopredeljive, kar je odvisno od tega, ali je mogoče izmeriti, na kolikšen del zneska, plačanega ali prejetega iz proračuna EU, je vplivala napaka, ter — njihovo vrsto, in sicer na napake v zvezi z upravičenostjo (plačilo ni v skladu s pravili za upravičenost), nastankom (povračilo stroška, za katerega ni dokazano, da je dejansko nastal) ali točnostjo (plačilo ni pravilno izračunano).
PublicprocurementisoneareawheretheCourtoftenfindssignificanterrors.EUandnationalpublicprocurement law consists essentially of a series of procedural requirements. 
Zakonodaja EU in nacio­ nalna zakonodaja o javnem naročanju sta v bistvu niz postopkovnih zahtev.
To ensure the basic principle of competition foreseen in the Treaty the contracts have to be advertised; bids must be evaluated according to specified criteria; contracts may not be artificially split to get below thresholds, etc. 11. 
Za zagotovitev osnovnega načela konku­ rence, določenega v Pogodbi, je treba oddajo javnega naročila objaviti, ponudbe je treba oceniti z uporabo posebnih meril, naročil se ne sme deliti samo zato, da bi bila pod pragovi itd. 11.
The Court: (a) regards as ‘serious’ those errors which frustrate the objectives of the public procurement rules: fair competition and award of the contract to the best qualified bidder (3); (b) quantifies the impact of ‘serious’ infringements of the public procurement rules as affecting the entire value of the payment related to the contract — a 100 % quantifiable error (4); (c) treats less serious errors which do not affect the outcome of the tendering procedure as non-quantifiable errors (5). 
Sodišče: (a) kot „resne“ napake oceni tiste, ki so v nasprotju s cilji pravil javnega naročanja: pošteno konkurenco in oddajo naročila najboljšemu ponudniku (3); (b) količinsko opredeli učinek „resnih“ kršitev pravil javnega naročanja, ki vplivajo na celotno vrednost plačila, poveza­ nega z naročilom, kot 100-odstotno količinsko opredeljivo napako (4); (c) manj resne napake, ki ne vplivajo na izid razpisnega postopka, obravnava kot količinsko neopredeljive napake (5).
The quantification by the Court may differ from that used by the Commission or Member States when deciding how to respond to misapplication of the public procurement rules. 
Količinska opredelitev napak, ki jo pripravi Sodišče, se lahko razlikuje od tiste, ki jo pripravijo Komisija ali države članice, ko se odločajo o odzivu na napačno rabo pravil javnega naročanja.
The Court expresses the frequency by which errors occur by presenting the proportion of the sample affected by quantifiable and non-quantifiable errors. 
Sodišče izrazi pogostost pojavljanja napak tako, da predstavi delež vzorca, na katerega so vplivale količinsko opredeljive in neopredeljive napake.
This information is given in Annexes X.1 of Chapters 2 to 9 when material error is present. 
Te informacije so navedene v prilogah X.1 k poglavjem 2 do 9, kadar obstaja pomembna stopnja napake.
On the basis of the errors which it has quantified, the Court, using standard statistical techniques, estimates the most likely rate of error (MLE) in each specific assessment and for spending from the budget as whole. 
Sodišče na podlagi napak, ki jih je količinsko opredelilo, s standardnimi statističnimi tehnikami oceni najverjet­ nejšo stopnjo napake (MLE) za vsako posebno oceno in za proračunsko porabo kot celoto.
The Court also estimates, again using standard statistical techniques, the range within which it is 95 % confident that the rate of error for the population lies in each specific assessment (and for spending as whole). 
S standardnimi statističnimi tehnikami oceni tudi razpon, za katerega je 95-odstotno prepričano, da v njem leži stopnja napake v populaciji vsake posebne ocene (in porabe kot celote).
This is the range between the lower error limit (LEL) and the upper error limit (UEL) (7) (see illustration). 
To je razpon med spodnjo mejo napake (LEL) in zgornjo mejo napake (UEL) (7) (glej spodnji prikaz).
The Court applies in general a different approach to misapplication of the public procurement rules by the EU institutions, on the grounds that the contracts concerned generally still remain valid. 
Sodišče na splošno uporablja drugačen pristop k napačni uporabi pravil javnega naročanja v institucijah EU, ker pogodbe običajno še vedno ostanejo veljavne.
(5) Examples of a non-quantifiable error: inappropriate assessment of bids without impact on the outcome of the tender, formal weak­ nesses of tender procedure or tender specification, formal aspects of the transparency requirements not respected. 
(5) Primeri količinsko neopredeljivih napak: neustrezno ocenjevanje ponudb, ki ne vpliva na izid javnega razpisa, formalne slabosti v razpisnem postopku ali razpisnih specifikacijah, nespoštovanje formalnih vidikov zahtev glede preglednosti.
(6) MLE 1⁄4 1 ä ΣiÊASIi ä error amounti Ì, where ASI is the average sampling interval and i is the numbering of transactions in the ΣASI audited amounti sample. 
(6) MLE 1⁄4 1 ä ΣiÊASIi ä znesek napakei Ì, kjer je ASI povprečni vzorčni interval, i pa številčenje transakcij v vzorcu.
(7) LEL 1⁄4 MLE – tn;97;5 % ä psffiffi and UEL 1⁄4 MLE þ tn;97;5 % ä psffiffi , where t is the t-distribution factor, n is the sample size and s is nn the standard deviation of the percentage errors. 
ΣASI revidirani zneseki (7) LEL 1⁄4 MLE – tn;97;5 % ä psffiffi in UEL 1⁄4 MLE þ tn;97;5 % ä psffiffi , kjer je t faktor t-porazdelitve, n je velikost vzorca in s je standardni nn odklon stopenj napake v odstotkih.
EN C 344/38 Official Journal of the European Union 12.11.2012 14. 
SL C 344/38 Uradni list Evropske unije 12.11.2012 14.
The percentage of the shaded area below the curve indicates the probability that the true error rate of the population is between the LEL and the UEL. 
Delež osenčenega območja pod krivuljo kaže verjetnost, da je resnična stopnja napake v populaciji med spodnjo in zgornjo mejo napake.
In planning its audit work, the Court seeks to undertake procedures allowing it to compare the estimated rate of error in the population with a planning materiality of 2 %. 
Sodišče skuša pri načrtovanju svojega revizijskega dela izvesti postopke, ki mu omogočajo primerjavo ocenjene stopnje napake v populaciji s pri načrtovanju določenim 2-odstotnim pragom pomembnosti.
In assessing audit results, the Court is guided by this level of materiality and takes account of the nature, amount and context of errors when forming its audit opinion. 
Na to stopnjo pomemb­ nosti se opira pri ocenjevanju revizijskih rezultatov, pri oblikovanju svojega revizijskega mnenja pa upošteva vrsto, znesek in kontekst napak.
Supervisory and control systems are established by the Commission and Member and beneficiary States in the case of shared or decentralised management, to manage the risks to the budget, including the regularity of transactions. 
Komisija, pri deljenem ali decentraliziranem upravljanju pa tudi države članice in države upravičenke, vzpostavi nadzorne in kontrolne sisteme za obvladovanje tveganj za proračun, vključno s pravilnostjo transakcij.
The results of the systems assessments are presented in the form of a table called ‘Results of examination of systems’ given in Annexes X.2 of Chapters 2 to 9. 
Rezultati ocenjevanja sistemov so predstavljeni v obliki tabele z naslovom „Rezultati preverjanja sistemov“, ki je v prilogah X.2 k poglavjem 2 do 9.
Systems are classified as being effective in mitigating the risk of error in transactions, partially effective (when there are some weaknesses affecting oper­ ational effectiveness) or not effective (when weaknesses are pervasive and thereby completely undermine operating effec­ tiveness). 
Sistemi so razvrščeni kot uspešni pri blaženju tveganja napak v transakcijah, delno uspešni (kadar obstajajo nekatere slabosti, ki vplivajo na operativno uspešnost) ali neuspešni (kadar so slabosti zelo razširjene in zato v celoti ogrožajo operativno uspešnost).
In addition and when supported by evidence, the Court provides an overall assessment of systems for the policy group (also provided in Annexes X.2 of Chapters 2 to 9), which takes into account both the assessment of selected systems, as well as the results of transaction testing. 
Če so bili pridobljeni dokazi, Sodišče poleg tega poda skupno oceno sistemov za skupino politik (tudi ta je predstavljena v prilogah X.2 k poglavjem 2 do 9), v kateri so upoštevani ocena izbranih sistemov in rezultati preizkušanja transakcij.
AsrequiredbyInternationalStandardsonAuditing,theCourtobtainsaletterofrepresentationfromthe Commission, confirming that the Commission has fulfilled its responsibilities, and disclosed all information that could be relevant to the auditor. 
Sodišče v skladu z mednarodnimi standardi revidiranja od Komisije prejme pismo s poslovodskimi predstavitvami, ki potrjuje, da je Komisija izpolnila svoje odgovornosti in razkrila vse informacije, ki bi lahko bile pomembne za revizorja.
This includes confirmation that the Commission has disclosed all information in respect of the assessment of the risk of fraud, all information in respect of fraud or suspected fraud of which the Commission is aware, and all material instances of non-compliance with laws and regulation. 
To zajema potrditev, da je Komisija razkrila vse informacije o oceni tveganja goljufije, vse informacije, ki so ji na voljo o goljufijah ali sumih goljufij, in vse pomembne primere neskladnosti z zakoni in predpisi.
In addition, Chapters 2 to 9 consider the annual activity reports of relevant directorates-general. 
Poleg tega so v poglavjih 2 do 9 preučena letna poročila o dejavnostih posameznih generalnih direktoratov.