natgillin/translations-raw huggingface dataset:
EN C 375/184 Official Journal of the European Union 13.10.2016 THE COURT’S OBSERVATIONS EXAMINATION OF ELEMENTS OF INTERNAL CONTROL SYSTEMS, INCLUDING ANNUAL ACTIVITY REPORTS Assessment of the Commission’s supervision of audit authorities Commission uses the work of audit authorities in Member States to estimate the level of error 6.47. 
C 375/184 Uradni list Evropske unije 13.10.2016 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE PREUČITEV ELEMENTOV SISTEMOV NOTRANJE KONTROLE, VKLJUČNO Z LETNIMI POROČILI O DEJAVNOSTIH Ocena nadzora Komisije nad revizijskimi organi Komisija za oceno stopnje napake uporablja delo revizijskih organov v državah članicah 6.47 Revizijski organi dajejo Komisiji zagotovilo o uspešnem delovanju upravljavskih sistemov in notranjih kontrol operativnih programov ter o zakonitosti in pravilnosti potrjenih odhodkov.
This information is provided by audit authorities in their annual control reports, audit opinions and system audit reports(42). 
Te informacije zagotovijo v svojih letnih poročilih o nadzoru, revizijskih mnenjih in poročilih o revizijah sistemov (42).
Since 2009, the Commission has carried out enquiries of the main audit authorities, including on-the-spot reviews of their work, to assess the level of reliance they can place on them. 
Komisija od leta 2009 opravlja poizvedbe pri glavnih revizijskih organih, vključno s pregledi njihovega dela na kraju samem, da bi ocenila, koliko se lahko zanese na njihovo delo.
The Commission underlines that its assessment of the reliability of the work of audit authorities is to be seen in that context. 
6.47 Komisija poudarja, da je treba njeno oceno zanesljivosti o delu, ki ga opravljajo revizijski organi, obravnavati v tem kontekstu.
As a result of its audit programme that entailed 316 audit missions carried out on the spot cumulatively since 2009 covering 51 audit authorities in charge of auditing around 98,5 % of ERDF/CF allocations for the 2007-2013 period, DG Regional and Urban policy concluded by end 2015 that the work of the reviewed audit authorities can in general be relied upon. 
GD za regionalno in mestno politiko je na podlagi svojega programa revizij, ki je od leta 2009 vključeval 316 revizijskih obiskov na kraju samem in zajel 51 revizijskih organov, ki so pristojni za revidiranje približno 98,5 % dodeljenih sredstev ESRR/KS za obdobje 2007–2013, konec leta 2015 sklenil, da se je na delo pregledanih revizijskih organov na splošno mogoče zanesti.
Concerning DG Employment, Social Affairs and Inclusion, at the end of 2015, 236 audit missions have been carried out since 2009 covering 89 audit authorities out of 92 (96,7 %) in charge of 115 out of 118 OPs representing 99,6 % of the expenditure. 
V zvezi z GD za zaposlovanje, socialne zadeve in vključevanje je bilo od leta 2009 do konca leta 2015 opravljenih 236 revizijskih obiskov, ki so pokrivali 89 od 92 revizijskih organov (96,7 %), ki so odgovorni za 115 od 118 operativnih programov, kar predstavlja 99,6 % izdatkov.
The Commission concluded that it can rely on 82 audit authorities covering 98,2 % of ESF allocations. 
Komisija je zaključila, da se lahko zanese na 82 revizijskih organov, ki zajemajo 98,2 % dodeljenih sredstev iz ESS.
In their 2015 AARs, DG Regional and Urban Policy and DG Employment, Social Affairs and Inclusion provided a detailed assessment of the accuracy and reliability of the audit information and results reported by audit authorities in their 2015 annual control reports in relation to 2014 expenditure (see pages 55 to 60 of DG Regional and Urban Policy’s 2015 AAR and pages 52 to 54 of DG Employment, Social Affairs and Inclusion’s 2015 AAR). 
V svojih letnih poročilih o dejavnostih za leto 2015 sta GD za regionalno in mestno politiko ter GD za zaposlovanje, socialne zadeve in vključevanje zagotovila podrobno oceno točnosti in zanesljivosti revizijskih informacij in rezultatov, o katerih so leta 2015 v svojih letnih poročilih o nadzoru v zvezi z odhodki leta 2014 poročali revizijski organi (glej strani 55 do 60 letnega poročila o dejavnostih GD za regionalno in mestno politiko za leto 2015 ter strani 52 do 54 letnega poročila o dejavnostih GD za zaposlovanje, socialne zadeve in vključevanje za leto 2015).
The Commission is closely cooperating and coordinating with audit authorities, and started reviewing their methodologies and audit results as early as 2009. 
Komisija tesno sodeluje in se usklajuje z revizijskimi organi ter že od leta 2009 pregleduje njihove metodologije in rezultate revizij.
This contributed to capacity building by providing advice, guidance and recommendations to audit authorities through the Commission’s re-performance of audit work carried out by audit authorities. 
Tako je Komisija na podlagi ponovne izvedbe revizij, ki so jih opravili revizijski organi, zagotavljala smernice, navodila in priporočila revizijskim organom, s čimer je prispevala h krepitvi zmogljivosti.
(42) Overall, the EU-28 Member States have set up 113 audit authorities for the 440 ERDF/CF and ESF OPs approved for the 2007-2013 programming period. 
(42) Države članice EU–28 so za 440 operativnih programov ESRR/ Kohezijskega sklada in ESS, odobrenih za programsko obdobje 2007–2013, ustanovile skupaj 113 revizijskih organov.
63 of these authorities are in charge of both ERDF/CF and ESF OPs. 
Od teh organov jih je 63 zadolženih tako za operativne programe ESRR/ Kohezijskega sklada kot tudi za operativne programe ESS.
For all 440 OPs taken together, 306 annual control reports and audit opinions had been prepared by audit authorities by the end of December 2015. 
Revizijski organi so za vseh 440 operativnih programov do konca decembra 2015 pripravili 306 letnih poročil o nadzoru in revizijskih mnenj.
Also the Commission may recalculate the rate for its own assessment based on additional information obtained from the audit authority; — in the case of unreliable error rates, the Commission applies a flat error rate (between 2 % and 25 %) in line with the results of its assessment of the functioning of management and internal control systems. of the European Union C 375/185 THE COMMISSION’S REPLIES 6.48. 
Lahko jo tudi ponovno izračuna zaradi svoje ocene na podlagi dodatnih informacij, pridobljenih od revizijskega organa, če so stopnje napake nezanesljive, Komisija uporabi pavšalno stopnjo napake (med 2% in 25%) v skladu z rezultati svoje ocene delovanja upravljavskih sistemov in sistemov notranje kontrole.
In 2015, DG Regional and Urban Policy indicated in its AAR that approximately two thirds of the interruptions and pre-suspensions of payments were based on audit results reported to the Commission by audit authorities during the year or at year end (see page 68 of DG Regional and Urban Policy’s 2015 AAR). 
6.48 GD za regionalno in mestno politiko je leta 2015 v svojem letnem poročilu o dejavnostih navedel, da sta približno dve tretjini prekinitev in predhodnih začasnih ustavitev plačil temeljili na rezultatih revizij, o katerih so revizijski organi Komisiji poročali med letom ali ob koncu leta (glej str.
In the course of 2015, interruptions and pre-suspension procedures concerned 117 ERDF/CF programmes and almost EUR 9,1 billion of payment claims submitted by the Member States but not paid unless the Commission has obtained additional evidence that all necessary corrections had been made by the Member State concerned. 
Postopki za prekinitev in predhodne začasne ustavitve plačil so se leta 2015 nanašali na 117 programov ESRR/KS in skoraj 9,1 milijarde EUR zahtevkov za plačila, ki so jih predložile države članice in za katere je Komisija plačila izvedla šele, ko je prejela dodatne dokaze, da so zadevne države članice izvedle vse potrebne popravke.
For ESF, as reported on page 59 of DG Employment, Social Affairs and Inclusion’s AAR in 2015, the Commission sent 2 warning letters and 17 pre-suspension letters; it decided 27 interruptions of payments and suspended 10 operational programmes. 
Kot je GD za zaposlovanje, socialne zadeve in vključevanje poročal na strani 59 letnega poročila o dejavnostih v letu 2015, je Komisija za ESS poslala dve opozorili in 17 dopisov o predhodni začasni ustavitvi; odločila je o 27 prekinitvah plačil in desetih začasnih ustavitvah operativnih programov.
6.49. The Commission underlines that this assessment of the reliability of error rates each year is based on a thorough desk analysis of all available information completed by risk-based on-the-spot fact-finding missions, also taking account of the overall assessment of the reliability of the work of audit authorities as a result of the comprehensive audit work referred to in the reply to paragraph 6.47. 
6.49 Komisija poudarja, da ta vsakoletna ocena zanesljivosti stopnje napake temelji na poglobljeni dokumentacijski analizi vseh razpoložljivih informacij, ki so dopolnjene z na tveganju temelječih obiskih za ugotavljanje dejstev na kraju samem, pri čemer se upošteva tudi splošna ocena zanesljivosti dela, ki ga opravljajo revizijski organi v okviru obsežnega revizijskega dela, ki je navedeno v odgovoru na odstavek 6.47.
When necessary, the Commission requests and obtains from the audit authorities any additional information required. 
Komisija po potrebi od revizijskih organov zahteva in pridobi vse potrebne dodatne informacije.
(43) The error rates reported by audit authorities for the year n are calculated on the basis of a sample of audits of operations which should be statistically representative of the expenditure certified to the Commission in the year n-1 (special report No 16/2013, paragraph 11). EN C 375/186 Official Journal THE COURT’S OBSERVATIONS 6.50. 
6.49 Da bi generalni direktorati ocenili, ali se na te informacije lahko zanesejo, preverijo stopnje napake, ki so jih za posamezne operativne programe (ali skupino operativnih programov) sporočili revizijski organi (43): (43) Stopnje napake, ki so jih sporočili revizijski organi za leto n, se izračunajo na podlagi vzorca revizij operacij, ki mora biti statistično reprezentativen za odhodke, potrjene Komisiji v letu n – 1 (odstavek 11 Posebnega poročila št. 16/2013).
The Commission also calculates a ‘cumulative residual risk’ for each OP (or group of OPs), which takes into account all financial corrections since the start of the programming period. 
C 375/186 Uradni list Evropske unije 13.10.2016 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE 6.50 Komisija za vsak operativni program (ali skupino operativnih programov) izračuna tudi kumulativno preostalo tveganje, pri čemer upošteva vse finančne popravke od začetka programskega obdobja.
This includes corrections already implemented at EU and/or national level (44). 
To zajema popravke, ki so že bili izvedeni na ravni EU in/ali nacionalni ravni (44).
6.51. Based on these two indicators and additional information at its disposal, the Commission forms its assessment of the management and control system for the OP. 
6.51 Komisija na podlagi teh dveh kazalnikov in dodatnih informacij, ki jih ima na voljo, oblikuje oceno upravljavskega in kontrolnega sistema za operativni program.
This assessment is then reported in the annual activity report of the directorate-general (45). of the European Union THE COMMISSION’S REPLIES 6.51. 
O oceni nato poroča v letnem poročilu o dejavnostih generalnega direktorata (45).
13.10.2016 The Commission assesses the effective functioning of the management and control system for each programme and for each authority (managing, certifying and audit authorities), based on all available EU and national system audit results on 15 key regulatory requirements according to a methodology shared with audit authorities. 
6.51 Komisija oceni učinkovito delovanje upravljavskega in kontrolnega sistema za vsak program in vsak organ (organe upravljanja, organe za potrjevanje in revizijske organe) na podlagi vseh razpoložljivih rezultatov revizij sistemov EU in nacionalnih sistemov v zvezi s 15 ključnimi regulativnimi zahtevami v skladu z metodologijo, ki jo uporabljajo revizijski organi.
All programmes are therefore assessed against audit opinions at national and Commission level based on audits carried out on systems and representative samples of operations. 
Vsi programi so tako ocenjeni glede na revizijska mnenja na nacionalni ravni in ravni Komisije, na podlagi revizij, ki so bile opravljene na sistemih in na reprezentativnih vzorcih operacij.
Error rates reported by Member States and residual error rates calculated by the Commission are important elements of this assessment, but not the only ones. 
Stopnje napake, ki jih sporočijo države članice, in stopnje preostale napake, ki jih izračuna Komisija, so pomemben, vendar ne edini element te ocene.
Operational line managers and authorising officers by sub-delegation also assess the level of management assurance for each programme. 
Operativni nadrejeni in odredbodajalci na podlagi nadaljnjega prenosa pooblastil ocenijo tudi stopnjo zagotovila upravljanja za vsak program.
(44) Directorate-General for Regional and Urban Policy’s 2015 annual activity report, p. 
52 letnega poročila o dejavnostih Generalnega direktorata za regionalno in mestno politiko za leto 2015.
52. Directorate-General for Employment, Social Affairs and Inclusion’s 2015 annual activity report, p. 
50 letnega poročila o dejavnostih Generalnega direktorata za zaposlovanje, socialne zadeve in vključevanje za leto 2015.
(45) See special report No 16/2013, paragraphs 5 to 11. 
Glej odstavke 5 do 11 Posebnega poročila št. 16/2013.
Our audits in previous years identified two main risks in this regard: — audit authorities may understate the errors and/or may not extrapolate them properly. 
Sodišče je pri svojih revizijah v preteklih letih v zvezi s tem ugotovilo dve glavni tveganji: — revizijski organi lahko pri poročanju podcenjujejo napake in/ali jih ne ekstrapolirajo ustrezno.
As a consequence, the reported error rates may not always be reliable; — information on financial corrections reported by Member States may not always be reliable or accurate and, as a result, the Commission’s calculation method may result in an understated cumulative residual risk. 
Zato stopnje napake, o katerih poročajo, morda niso vedno zanesljive, — informacije o finančnih popravkih, o katerih poročajo države članice, morda niso vedno zanesljive in točne, zato lahko Komisija s svojo metodo za izračun dobi podcenjeno kumulativno preostalo tveganje.
THE COMMISSION’S REPLIES 6.52-6.54. As explained in their respective AARs, both directorates-general have taken measures to improve the reliability of audit information (error rates and audit opinions) and financial corrections reported by the certifying authorities. 
6.52–6.54 Kot sta generalna direktorata pojasnila v svojih ustreznih letnih poročilih o dejavnostih, sta oba sprejela ukrepe za izboljšanje zanesljivosti revizijskih informacij (stopnja napake in revizijsko mnenje) in finančnih popravkov, ki jih sporočijo organi za potrjevanje.
To mitigate the risks mentioned by the Court, the Commission is implementing two audit enquiries: — the Commission reliance on the audit information, reported by audit authorities, including the annual control reports, the audit opinions and error rates, is based on wide desk and on-the-spot audit work. 
Komisija izvaja dve revizijski poizvedbi za zmanjšanje tveganj, ki jih je omenilo Računsko sodišče: — zanašanje Komisije na revizijske informacije, ki jih poročajo revizijski organi, vključno z letnimi poročili o nadzoru, revizijskimi mnenji in stopnjami napake, temelji na poglobljeni dokumentacijski analizi in revizijskem delu na kraju samem.
This aims at verifying whether audit findings are confirmed, including through on-the-spot re-performance by Commission auditors. 
Namen je preveriti, ali so revizijske ugotovitve potrjene, vključno s ponovno izvedbo revizij na kraju samem s strani revizorjev Komisije.
The desk review of annual control reports covers a wide range of verifications linked e.g. to the accuracy of the calculations, parameters used, treatment of errors detected or reconciliation of the audited population and is complemented by fact-finding missions (see also the Commission’s reply in paragraph 1.36 and 6.47). 
Dokumentacijski pregled letnih poročil o nadzoru zajema širok razpon preverjanj, ki so povezana npr. s točnostjo izračunov, uporabljenimi parametri, obravnavanjem ugotovljenih napak ali uskladitvijo revidirane populacije, in ga dopolnjujejo obiski za ugotavljanje dejstev (glej tudi odgovor Komisije v odstavkih 1.36 in 6.47).
Additional specific information is requested and obtained from audit authorities when necessary in case of doubts but is not systematically requested in all cases, in line with the single audit principle and the regulatory requirements. 
V primeru dvoma se od revizijskih organov po potrebi zahtevajo in pridobijo dodatne specifične informacije, vendar se ne zahtevajo sistematično v vseh primerih, v skladu z načelom enotne revizije in regulativnimi zahtevami.
As a result of this in-depth audit work, Directorates-General for Regional and Urban Policy and Employment, Social Affairs and Inclusion have assessed 95 % of the Member States error rates for their policy areas as a reliable source of information for the purpose of calculating the risk to 2015 payments (pages 58 and 53 of respective 2015 AARs). 
Generalna direktorata za regionalno in mestno politiko ter za zaposlovanje, socialne zadeve in vključevanje sta na podlagi takšnega podrobnega revizijskega dela ocenila 95% stopenj napak držav članic za njuna področja kot zanesljivi vir informacij za namene izračuna tveganja za plačila za leto 2015 (strani 58 oziroma 53 v letnih poročilih o dejavnosti za leto 2015).
For the remaining 5 % where the error rates reported by the Member States were considered unreliable the Commission replaced them by a best estimate on the basis of flat rates, — specific risk-based on-the-spot audits (so far covering 75 OPs over the last three years) in order to ensure that the corrections reported are effectively implemented and, in case of doubts or insufficient evidence, deduction of the amounts concerned from the cumulative financial corrections taken into account for the purposes of the calculation of the residual error rate. 
Preostalih 5 %, kjer so se stopnje napake, ki so jih sporočile države članice, štele za nezanesljive, je Komisija nadomestila z najboljšo oceno na podlagi pavšalov, — posebne revizije na kraju samem, ki temeljijo na tveganju (in so v zadnjih treh letih zajele 75 operativnih programov), da se zagotovi, da so sporočeni popravki učinkovito izvedeni in da se v primeru dvomov ali nezadostnih dokazov zadevni zneski odbijejo od kumulativnih finančnih popravkov, ki se upoštevajo za namene izračuna stopnje preostale napake.
As a result of their audits and desk consistency checks on the reliability of the article 20 statements on financial corrections submitted for all programmes, the Commission services decided to take a prudent approach and exclude some of the reported financial corrections for the calculation of the cumulative residual risk (see the annual activity report of Directorate-General Regional and Urban Policy, pages 72 and 73). 
Službe Komisije so se na podlagi svojih revizij in dokumentacijskih pregledov doslednosti v zvezi z zanesljivostjo finančnih popravkov iz člena 20 odločile, da bodo za izračun kumulativnega preostalega tveganja sprejele preudaren pristop in izključile nekatere sporočene finančne popravke (glej letno poročilo o dejavnostih GD za regionalno in mestno politiko, strani 72 in 73).
The Commission’s verifications of the annual control reports consist mainly of desk reviews and can therefore only partly address these risks. 
SL UGOTOVITVE SODIŠČA 6.53 Komisija letna poročila o nadzoru večinoma preverja z dokumentacijskimi pregledi, zato lahko ta tveganja obravnava le delno.
In particular, we consider that the Commission’s scope for validating (and, where necessary, adjusting) the reported error rates is limited when audit authorities are not requested to provide the Commission with more specific information on their audits of operations (for example details on the audit scope, coverage/sub-sampling and error classification) for its verification of the annual control reports. 
Po mnenju Sodišča je možnost Komisije, da potrdi (in po potrebi prilagodi) stopnje napake iz poročil, omejena, če se od revizijskih organov ne zahteva, da Komisiji za njeno preverjanje letnih poročil o nadzoru sporočijo natančnejše informacije o svojih revizijah operacij (npr. podrobnosti o obsegu revizije, pokritosti/podvzorčenju in razvrščanju napak).
Our analysis showed that in 2015 such information has been requested more often than in previous years. 
Naša analiza je pokazala, da so bile leta 2015 te informacije zahtevane večkrat kot v prejšnjih letih.
6.54. During 2015, as in previous years, both directorates-general also performed on-the-spot checks on financial corrections implemented by ten Member States. 
6.54 Med letom 2015 sta oba generalna direktorata kot v prejšnjih letih izvajala tudi preglede na kraju samem v zvezi s finančnimi popravki, ki jih je izvedlo deset držav članic.
For seven of these, the Commission identified deficiencies requiring adjustments to the financial corrections reported. 
V sedmih je Komisija ugotovila pomanjkljivosti, zaradi katerih so bile potrebne prilagoditve finančnih popravkov iz poročil.
In 2014, the Commission detected deficiencies for seven of twelve Member States visited. 
Leta 2014 je Komisija ugotovila pomanjkljivosti v sedmih od dvanajstih obiskanih držav članic.
These findings confirm our own assessment and highlight, in the context of the new 2014-2020 programming period, the importance of ensuring that Member States put in place reliable reporting systems (46). 
Te ugotovitve potrjujejo oceno Sodišča in kažejo, kako pomembno je v kontekstu novega programskega obdobja 2014–2020 zagotoviti, da države članice vzpostavijo zanesljive sisteme poročanja (46).
Commission considers that expenditure declared for 58 % of all OPs was free of a material level of error 6.55. For 2015, the Commission considers that it had assurance that 254 of the 440 ERDF/CF and ESF OPs (58 %) were free from a material level of error: audit authorities had reported error rates below the Commission’s materiality threshold of 2%, and these rates had been validated by the Commission. 
Komisija meni, da v prijavljenih odhodkih za 58% vseh operativnih programov ni pomembne stopnje napake 6.55 Komisija meni, da ima za leto 2015 zagotovilo, da v 254 od 440 operativnih programov ESRR/Kohezijskega sklada in ESS (58%) ni bilo pomembne stopnje napake: stopnje napake, ki so jih sporočili revizijski organi, so pod 2-odstotnim pragom pomembnosti, ki ga je določila Komisija, Komisija pa je te stopnje potrdila.
These OPs represent around 38 % of the 2015 payments. 6.56. 
Ti operativni programi pomenijo približno 38 % plačil v letu 2015.
In 2015, as in previous years, we examined whether the Commission was effective in verifying the accuracy and reliability of the error rates reported by audit authorities. 
6.56 Tako kot za prejšnja leta je Sodišče tudi za leto 2015 preučilo, ali je Komisija uspešno preverjala točnost in zanesljivost stopenj napake, o katerih so poročali revizijski organi.
This was carried out for a sample of 102 OPs in 16 Member States (80 of the 322 ERDF/CF OPs and 22 of the 118 ESF OPs) on the basis of the Commission’s working files. 
Preučitev je bila opravljena na podlagi delovnih spisov Komisije za vzorec 102 operativnih programov v 16 državah članicah (80 od 322 operativnih programov ESRR/Kohezijskega sklada in 22 od 118 operativnih programov ESS).
Our sample included OPs for which the Commission had accepted the rates reported by audit authorities, but also OPs for which rates had been recalculated or where flat rates had been imposed. 
V vzorec Sodišča so bili vključeni operativni programi, za katere je Komisija sprejela stopnje, o katerih so poročali revizijski organi, pa tudi operativni programi, za katere so bile stopnje ponovno izračunane ali uvedene pavšalne stopnje.
(46) See special report No 16/2013, paragraphs 35 to 40. 
(46) Glej odstavke 35 do 40 Posebnega poročila št. 16/2013.