natgillin/translations-raw huggingface dataset:
In assessing those risks, the auditor considers internal control relevant to the preparation and fair presentation of the final accounts, and supervisory and control systems implemented to ensure legality and regularity of underlying transactions, in order to design audit procedures that are appropriate in the circumstances. 
Revizor pri ocenjevanju teh tveganj preuči notranje kontroliranje, povezano s pripravo in pošteno predstavitvijo končnih računovodskih izkazov, ter nadzorne in kontrolne sisteme za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki.
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the accounts and the annual activity report. 
Revizija vključuje tudi ovrednotenje primernosti uporabljenih računovodskih usme­ ritev in utemeljenost pripravljenih računovodskih ocen ter celovito predstavitev računovodskih izkazov in letnega poročila o dejavnostih.
V — The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance. 
V – Sodišče meni, da so pridobljeni revizijski dokazi zadostna in ustrezna podlaga za njegovo izjavo o zanesljivosti.
Reliability of the accounts Opinion on the reliability of accounts VI — In the Court's opinion, the annual accounts of the 8th, 9th and 10th EDFs present fairly, in all material respects, the financial position of the EDFs as of 31 December 2011, and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the EDF Financial Regulation and the accounting rules adopted by the accounting officer. 
Zanesljivost računovodskih izkazov Mnenje o zanesljivosti računovodskih izkazov VI – Sodišče meni, da letni računovodski izkazi osmega, devetega in desetega ERS v vseh pomembnih pogledih pošteno predstavljajo finančno stanje ERS na dan 31. decembra 2011 ter rezultate njihovega poslovanja in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe za ERS in računovodskimi pravili, ki jih je sprejel računovodja.
Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts VII — In the Court's opinion, revenue underlying the accounts for the year ended 31 December 2011 is legal and regular in all material respects. 
Zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi Prihodki Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z računovodskimi izkazi VII – Sodišče meni, da so prihodki, povezani z računovodskimi izkazi za leto, ki se je končalo 31. decembra 2011, v vseh pomembnih pogledih zakoniti in pravilni.
EN C 344/256 Official Journal of the European Union 12.11.2012 Commitments Payments Opinion on the legality and regularity of commitments underlying the accounts VIII — In the Court's opinion, commitments underlying the accounts for the year ended 31 December 2011 are legal and regular in all material respects. 
SL C 344/256 Uradni list Evropske unije 12.11.2012 Obveznosti Plačila Mnenje o zakonitosti in pravilnosti obveznosti, povezanih z računovodskimi izkazi VIII – Sodišče meni, da so obveznosti, povezane z računovodskimi izkazi za leto, ki se je končalo 31. decembra 2011, v vseh pomembnih pogledih zakonite in pravilne.
Basis for adverse opinion on the legality and regularity of payments underlying the accounts IX — The Court’s audit revealed that the supervisory and control systems are partially effective. 
Osnova za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi IX – Sodišče je med svojo revizijo ugotovilo, da so nadzorni in kontrolni sistemi delno uspešni.
The Court’s estimate for the most likely error rate for payments from the 8th, 9th and 10th EDFs is 5,1 %. 
Po oceni Sodišča najverjetnejša stopnja napake za plačila iz osmega, devetega in desetega ERS znaša 5,1 %.
Adverse opinion on the legality and regularity of payments underlying the accounts X — In the Court’s opinion, because of the significance of the matters described in the basis for adverse opinion on the legality and regularity of payments underlying the accounts paragraph, the payments underlying the accounts for the year ended 31 December 2011 are materially affected by error. 
Negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi X – Zaradi pomembnosti zadev, opisanih v odstavku o osnovi za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi, so po mnenju Sodišča na plačila, povezana z računovodskimi izkazi za leto, ki se je končalo 31. decembra 2011, pomembno vplivale napake.
26 July 2012 Vítor Manuel da SILVA CALDEIRA President European Court of Auditors 12, rue Alcide De Gasperi, 1615 Luxembourg, LUXEMBOURG 
26. julij 2012 Vítor Manuel da SILVA CALDEIRA Predsednik Evropsko računsko sodišče 12, rue Alcide De Gasperi, 1615 Luxembourg, LUKSEMBURG
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/257 T H E C O U R T ’ S O B S E R VA T I O N S Information in support of the Statement of Assurance Audit scope and approach 17. 
SL 12.11.2012 UradnilistEvropskeunije C344/257 U G O T OV I T V E S O D I Š Č A Informacije v podporo izjavi o zanesljivosti Obseg revizije in revizijski pristop 17.
The observations regarding the reliability of the EDFs’ accounts set out in paragraph VI of the Statement of Assurance, are based on an audit of the financial state­ ments (16) and the report on the financial implementation of the 8th, 9th and 10th EDFs (17). 
Opažanja glede zanesljivosti računovodskih izkazov ERS, navedena v odstavku VI izjave o zanesljivosti, temeljijo na reviziji računovodskih izkazov (16) in poročila o finančnem izvajanju (17) osmega, devetega in desetega ERS.
The audit examined, on a test basis, evidence relating to the amounts and disclosures. 
Pri reviziji so bili na podlagi preizkusov pregledani dokazi, povezani z zneski in razkritji.
It included an assessment of the accounting principles used, significant estimates made by management and the overall presentation of the accounts. 
Vključevala je oceno uporabljenih računovodskih načel, pomembnih ocen, ki jih je pripravilo vodstvo, in celotne predstavitve računovodskih izkazov.
TheCourt'soverallauditapproachandmethodology regarding the regularity of transactions underlying the accounts is described in Annex 1.1, Part 2, of Chapter 1 of the 2011 Annual Report of the Court of Auditors on the implementation of the budget. 
Splošni revizijski pristop in metodologija Sodišča v zvezi s pravilnostjo z izkazi povezanih transakcij sta opisana v delu 2 Priloge 1.1 k poglavju 1 letnega poročila Računskega sodišča o izvrševanju proračuna za leto 2011.
The observations regarding the regularity of EDF transactions, set out in paragraphs VII to X of the Statement of Assurance are based on the following components: (a) an audit of all contributions from Member States and a sample of other types of revenue transactions; (b) an audit of a sample of 193 transactions, corresponding to 30 global commitments and 163 interim and final payments made by delegations or the Commission head­ quarters (18). 
Opažanja o zanesljivosti transakcij ERS, navedena v odstavkih VII do X izjave o zanesljivosti, temeljijo na: (a) reviziji vseh prispevkov držav članic in vzorca drugih vrst transakcij v zvezi s prihodki; (b) reviziji vzorca 193 transakcij za 30 globalnih obveznosti ter 163 vmesnih in končnih plačil, ki so jih izvršile dele­ gacije ali osrednje službe Komisije (18).
Where necessary, implementing organisations and final beneficiaries were visited on the spot to verify the underlying payments declared in financial reports or cost statements; (c) an assessment of the effectiveness of supervisory and control systems at EuropeAid’s headquarters and delegations; this covered the following elements: (i) control environment and internal control standards; (ii) ex-ante checks of contracts and payments by the auth­ orising officers, including the national authorising officers; _____________ (16) See Article 122 of Regulation (EC) No 215/2008: the financial statements shall comprise the balance sheet, the statement of economic outturn, the statement of cash flow, and the table of items payable to the EDF. 
Po potrebi so bili opravljeni obiski na kraju samem pri izvajalskih organiza­ cijah in končnih upravičencih zaradi preverjanja s tem povezanih plačil, navedenih v finančnih poročilih ali poro­ čilih o stroških; (c) oceni uspešnosti nadzornih in kontrolnih sistemov v osrednjih službah EuropeAid in delegacijah, ki je zajemala naslednje elemente: (i) okolje kontroliranja in standarde notranjega kontroli­ ranja; (ii) predhodne kontrole pogodb in plačil, ki jih opravijo odredbodajalci, vključno z nacionalnimi odredboda­ jalci; _____________ (16) Glej člen 122 Uredbe (ES) št. 215/2008: računovodski izkazi vklju­ čujejo bilanco stanja, izkaz poslovnega izida, izkaz finančnega izida in seznam postavk, plačljivih v ERS.
(17) See Article 123 of Regulation (EC) No 215/2008: the reports on financial implementation shall comprise tables describing the appropriations, the commitments and the payments. 
(17) Glej člen 123 Uredbe (ES) št. 215/2008: poročila o finančnem izvajanju zajemajo preglednice, ki prikazujejo odobrena prora­ čunska sredstva, obveznosti in plačila.
(18) EuropeAid: 125 projects and 30 budget support payments; DG ECHO: 8 project payments on humanitarian aid. 
(18) EuropeAid: plačila za 125 projektov in 30 izplačil proračunske podpore; GD ECHO: 8 plačil za projekte humanitarne pomoči.
EN C 344/258 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S (iii) monitoring and supervision; (iv) external audits; (v) internal audit; (d) a review of Commission management representation, comprising an assessment of the annual activity report of EuropeAid. 
SL C 344/258 Uradni list Evropske unije 12.11.2012 U G OT OV I T V E S O D I Š Č A (iii) spremljanje in nadzor; (iv) zunanje revizije; (v) notranjo revizijo; (d) pregledu poslovodskih predstavitev Komisije, ki je zajemal oceno letnega poročila o dejavnostih EuropeAid.
Reliability of the accounts 19. 
Zanesljivost računovodskih izkazov 19.
The Court found that the accounts of the EDFs for the financial year ended on 31 December 2011 fairly present, in all material respects, the financial position of the EDFs and the results of their operations and cash flows, in accordance with the provisions of the respective Financial Regulations and the relevant accounting rules adopted by the accounting officer. 
Sodišče je ugotovilo, da računovodski izkazi ERS za proračunsko leto, ki se je končalo 31. decembra 2011, v vseh pomembnih pogledih pošteno predstavljajo finančno stanje ERS ter rezultate njihovih dejavnosti in denarne tokove v skladu z določbami ustrezne finančne uredbe in ustreznimi računovodskimi pravili, ki jih je sprejel računovodja.
Asinpreviousyears,theCourtandEuropeAid’sown checks (see paragraph 40) identified a high frequency of encoding errors (19). 
Tako kot v prejšnjih letih je bila med pregledi, ki sta jih opravila Sodišče in EuropeAid (glej odstavek 40), ugotovljena velika pogostost napak pri kodiranju (19).
While the Court’s audit found that the financial statements are free from material error, encoding errors remain a source of concern as they affect the accuracy of the data used for the preparation of the annual accounts, in particular with respect to the annual cut-off exercise at year-end (20). 
Čeprav je Sodišče pri reviziji ugotovilo, da v računovodskih izkazih ni pomembnih napak, so napake pri kodiranju še vedno zaskrbljujoče, saj lahko vplivajo na točnost podatkov, uporabljenih pri pripravi letnih računovodskih izkazov, zlasti v zvezi z vsakoletno ločit­ vijo proračunskih let na koncu leta (20).
Regularity of transactions 21. 
Pravilnost transakcij 21.
Revenue 22. 
Prihodki 22.
TheCourt’sauditofrevenuetransactionsfoundthemto be free from material error. of the European Union T H E 12.11.2012 _____________ (19) E.g.: contract type, contract start and end dates, management mode. 
O D G O V O R I K O M I S I J E _____________ (19) Npr. vrsta pogodbe, datum začetka in konca veljavnosti pogodbe, način upravljanja.
(20) The cut-off exercise seeks to ensure that both revenue and expen­ diture is completely and accurately recorded in the correct accounting period. 
(20) Z ločitvijo proračunskih let se skuša zagotoviti, da so prihodki in odhodki v celoti in točno evidentirani v pravem računovodskem obdobju.
C O M M I S S I O N ’ S R E P L I E S The Commission welcomes the Court's positive Statement of Assurance concerning the reliability of the EDF accounts. 
Komisija z zadovoljstvom sprejema pozitivno izjavo Sodišča o zanesljivosti računovodskih izkazov ERS.
The Commission shares the Court's concern and will continue to improve the quality of data held in the external aid management information system (CRIS). 
Komisija se strinja s pomislekom Sodišča in bo še naprej izboljševala kakovost podatkov v informacijskem sistemu za upravljanje zunanje pomoči (CRIS).
However, as the Court states, the encoding errors found have had no material impact on the annual accounts. 
Vendar, kot navaja Sodišče, ugotov­ ljene napake pri kodiranju niso pomembno vplivale na letne računo­ vodske izkaze.
See also reply to paragraph 58(b). 
Glej tudi odgovor na odstavek 58(b).
12.11.2012 OfficialJournaloftheEuropeanUnion C344/259 T H E C O U R T ’ S O B S E R VA T I O N S 23. 
12.11.2012 UradnilistEvropskeunije C344/259 U G O T OV I T V E S O D I Š Č A Prevzete obveznosti 23.
Payments 24. 
Plačila 24.
The Court’s testing of its sample of 163 trans­ actions found 54 (33 %) to be affected by error. 
Pri preizkušanju svojega vzorca 163 tran­ sakcij je ugotovilo, da so napake vplivale na 54 (33 %) tran­ sakcij.
The most likely error estimated by the Court is 5,1 % (21). 
Ocenjuje, da najverjetnejša stopnja napake znaša 5,1 % (21).
Withregardtothe133projectpaymentssampled,47 (35 %) were affected by errors, of which 29 (62 %) were quan­ tifiable errors. 
Pri plačilih za projekte so na 47 (35 %) od 133 plačil v vzorcu vplivale napake, od katerih jih je bilo 29 (62 %) koli­ činsko opredeljivih.
For the 30 budget support payments tested, 7 (23 %) were affected by errors, all of which were non-quan­ tifiable errors. 
Od 30 preizkušenih plačil proračunske podpore jih je 7 (23 %) vsebovalo napake, od katerih ni bila nobena količinsko opredeljiva.
T H E C O M M I S S I O N ’ S R E P L I E S The Commission will step up its efforts to prevent, detect and correct such errors in 2012. 
O D G O V O R I K O M I S I J E Komisija bo v letu 2012 okrepila svoja prizadevanja za preprečevanje, odkrivanje in popravljanje takih napak.
Nevertheless, the Commission underlines the multi-annuality of EuropeAid's control architecture which means that some errors high­ lighted by the Court would have been corrected in a later period within the normal cycle of external aid controls. 
Kljub temu Komisija poudarja večletnost kontrolnega sistema Euro­ peAid, kar pomeni, da bi bile nekatere napake, ki jih je poudarilo Sodišče, popravljene pozneje v običajnem ciklu kontrol zunanje pomoči.
Nearly two thirds of payments in the sample concern transactions such as interim payments or clearings for which checks and corrections can still be made at final payment. 
Skoraj dve tretjini plačil v vzorcu zadevata transakcije, kot so vmesna plačila ali obračuni, za katere se lahko pregledi in popravki izvedejo tudi ob končnem plačilu.
Furthermore, the Commission's monitoring of external aid expenditure does not finish with final payments. 
Poleg tega se spremljanje odhodkov za zunanjo pomoč s strani Komisije ne konča s končnimi plačili.
An extensive programme of ex-post audits is managed by EuropeAid and ECHO on an annual basis, based on a formal risk assessment process. 
EuropeAid in GD ECHO upravljata obsežen program naknadnih revizij na letni ravni na podlagi uradnega postopka za oceno tveganja.
However, given the high risk environment in which development and humanitarian aid operates, the risk of financial error cannot be realistically reduced to zero. 
Vendar glede na velika tveganja, značilna za okolje, v katerem se izvaja razvojna in humanitarna pomoč, tveganja finančne napake realno ni mogoče zmanjšati na nič.
Forthetransactionsrelatedtoprojects,themajorityof the errors were found in grants and contribution agreements with international organizations; out of the 45 transactions tested, 26 (58 %) were affected by error. 
Pri transakcijah v zvezi s projekti je bila večina napak odkritih pri sporazumih o donacijah in prispevkih z mednarodnimi organizacijami: 26 (58 %) od 45 preizkušenih transakcij je vsebovalo napake.
Programme esti­ mates (22) were also revealed to be prone to error, with errors found in 10 of the 27 transactions tested. _____________ (21) The Court calculates its estimate of error from a representative statistical sample. 
Tudi za ocene programov (22) se je pokazalo, da so napake pogoste, saj so bile odkrite pri 10 od 27 preizkušenih transakcij. _____________ (21) Sodišče svojo oceno napake izračuna na podlagi reprezentativnega statističnega vzorca.
The Court has 95 % confidence that the rate of error in the population lies between LEL 2,0 % and UEL 8,1 % (the lower and upper error limits respectively). 
Sodišče je 95-odstotno prepri­ čano, da je stopnja napake v populaciji med 2,0% in 8,1% (spodnja oz. zgornja meja napake).
(22) A programme estimate is prepared, usually annually, to establish a work programme and the resources necessary to carry this out. 
(22) Ocena programa, s katero se določijo delovni program in viri, potrebni za njegovo izvedbo, se pripravi običajno vsako leto.
It is implemented by the institution or beneficiary concerned but subject to prior approval by the partner country's representative and the Commission. 24-26. 
Izdela jo ustrezna institucija ali upravičenec, vendar jo morata prej odobriti predstavnik partnerske države in Komisija. 24–26.
EN C 344/260 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 27. 
SL C 344/260 Uradni list Evropske unije 12.11.2012 U G OT OV I T V E S O D I Š Č A 27.
Of the 47 project transactions affected by error 26 had already been subject to external audits contracted by the Commission or the beneficiary. 
Za 26 od 47 transakcij v zvezi s projekti, na katere so vplivale napake, so bile opravljene zunanje revizije, ki sta jih naročila Komisija ali upravičenec.
Of the 29 transactions affected by quantifiable errors, 11 were final payments already subjected to the Commissions checks (23). 
Med 29 transakcijami s koli­ činsko opredeljivimi napakami je bilo 11 končnih plačil, ki jih je Komisija že preverila (23).
The types of quantifiable errors found in project payments concerned: (a) occurrence: absence of invoices or other supporting documents to justify expenditure (affecting 5 transactions), prefinancing cleared for expenditure not incurred by bene­ ficiaries (affecting 3 transactions) and quantities claimed in excess of works carried out (affecting 3 transactions); (b) eligibility: expenditure incurred outside the implementation period or related to activities and services not included in the contract (affecting 5 transactions), ineligible VAT (affecting 4 transactions), non-compliance with procurement procedures by the beneficiary (affecting 4 transactions), non-compliance with the rules of origin or nationality (affecting 3 transactions) and non-compliance with daily allowances limits (1 transaction); (c) accuracy: calculation errors (affecting 1 transaction) and use of incorrect exchange rates (affecting 3 transactions). 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 27. 
Vrste količinsko opredeljivih napak, ugotovljenih pri plačilih za projekte, so se nanašale na: (a) nastanek: manjkali so računi ali druga dokazila, ki bi upra­ vičevali stroške (pri 5 transakcijah), predfinanciranje je bilo odobreno za stroške, ki jih upravičenci niso imeli (pri 3 transakcijah), vloženi so bili zahtevki za povračilo stroškov za količine, ki so bile večje od opravljenih del (pri 3 tran­ sakcijah); (b) upravičenost: stroški so nastali zunaj obdobja izvajanja ali so bili povezani z dejavnostmi in storitvami, ki niso bile v pogodbi (pri 5 transakcijah), prijavljen je bil neupravičen DDV (pri 4 transakcijah), upravičenci niso spoštovali postopkov za oddajo javnih naročil (pri 4 transakcijah), upoštevana niso bila pravila o poreklu ali državni pripad­ nosti (pri 3 transakcijah), upoštevane niso bile omejitve višine dnevnic (pri 1 transakciji); (c) točnost: napake v izračunih (pri 1 transakciji) in uporaba napačnih menjalnih tečajev (pri 3 transakcijah). O D G O V O R I K O M I S I J E 27.
Ex-ante controls have to be considered within the context of the overall control system as ex-post audits and other checks can still be made after final payment. 
Predhodne kontrole je treba obravnavati v okviru splošnega kontrolnega sistema, saj je mogoče naknadne revizije in druge preglede izvesti tudi po končnem plačilu.
28. (a)-(c) The Court's observations comprehensively illustrate the main challenges in working with implementing organisations and partner countries in the development and humanitarian aid context. 
28. (a–c) Opažanja Sodišča celovito ponazarjajo glavne izzive pri delu z izvajalskimi organizacijami in partnerskimi državami na področju razvojne in humanitarne pomoči.
Regarding the retention of supporting documents, EuropeAid has implemented an action plan to improve record keeping and archiving in delegations in 2012. 
V zvezi s hrambo dokazil je EuropeAid izvedel akcijski načrt za izboljšanje vodenja evidenc in arhiviranja v delegacijah v letu 2012.
For clearing, EuropeAid has launched an internal reflection to clarify the interpretation of ‘incurred costs’ for the purposes of clearing which has led to these errors. 
V zvezi z obračunavanjem je EuropeAid začel notranji razmislek, da bi za namen obračunavanja pojasnil razlago „nastalih stroškov“, zaradi katere je prišlo do teh napak.
The Commission considers that these are self-correcting errors since the clearing in excess of cost should be covered by subsequent expenditure. 
Komisija meni, da so te napake samokorekcijske, saj naj bi se pri obračunanih zneskih, ki presegajo stroške, presežek kril pri poznejših odhodkih.
Regarding non-conformity with rules of origin, the Commission underlines that the legislation in force does foresee derogations to the ACP/EU origin of goods rules, where duly justified. 
V zvezi z nespoštovanjem pravil o poreklu Komisija poudarja, da veljavna zakonodaja v ustrezno upravičenih primerih predvideva odstopanja od pravil o poreklu blaga AKP/EU.
EuropeAid accepts that contractors should in some cases have made a derogation request, but considers that some of these errors, where conditions allowing derogation to the rule were in place, had no financial impact. 
EuropeAid priznava, da bi morali izvajalci v nekaterih primerih zaprositi za odstopanje, vendar meni, da nekatere od teh napak, pri katerih so bili izpolnjeni pogoji za odstopanje od pravila, niso imele finančnega vpliva.
VAT remains a challenging eligibility issue and is the subject of new proposals in the context of the revision of the Financial Regulation. 
Pri DDV se še vedno zastavlja pereče vprašanje v zvezi z upraviče­ nostjo, zato se obravnava v novih predlogih v okviru revizije finančne uredbe.
The Commission operates in countries where it is difficult if not impossible for contractors (often NGOs) to get mandatory VAT payments reimbursed by the State. _____________ (23) See also paragraph 7.17 of Chapter 7 ‘External relations, aid and enlargement’ of the Court’s 2011 Annual Report on the imple­ mentation of the EU budget. 
Komisija deluje v državah, v katerih je za izvajalce (pogosto nevladne organizacije) težko ali celo nemogoče od države dobiti povrnjena obvezna plačila DDV. _____________ (23) Glej tudi odstavek 7.17 poglavja 7 „Zunanja pomoč, razvoj in širitev“ letnega poročila Sodišča o izvrševanju proračuna EU za leto 2011.