natgillin/translations-raw huggingface dataset:
The Commission presented its evaluation report in November 2012. That being the case, the Court has sought to provide a quick response to the report, in time for the discharge, and based on a limited review. 
Komisija je poročilo o oceni predstavila novembra 2012 in Sodišče si je prizadevalo zagotoviti hiter odziv nanj na podlagi omejenega pregleda, da bo na voljo pravočasno za postopek razrešnice.
The Court will hereafter consider where and how the information given in the evaluation report can be incorporated into the CourtŐs audit work. 
Sodišče bo preučilo, kam in kako bi lahko informacije iz poročila o oceni vključilo v svoje revizijsko delo.
The Commission is free to consult the Court at any point during the future process of developing the evaluation report. 
Komisija se lahko med prihodnjim procesom priprave poročila o oceni kadar koli posvetuje s Sodiščem.
TABLE OF CONTENTS Introduction Accounts Presentation of accounts for consolidation Inventory Treasury Doubtful debtors Carry-overs Staff issues Procurement Payments Internal Control Standards Recommendations Annex European Schools’ replies Paragraph 1 - 5 6 - 10 11-12 13-16 17-18 19 20 21-22 23-26 27-28 29 30 2 
ЕВРОПЕЙСКА СМЕТНА ПАЛАТА TRIBUNAL DE CUENTAS EUROPEO EVROPSKÝ ÚČETNÍ DVŮR DEN EUROPÆISKE REVISIONSRET EUROPÄISCHER RECHNUNGSHOF EUROOPA KONTROLLIKODA ΕΥΡΩΠΑΪΚΟ ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙO EUROPEAN COURT OF AUDITORS COUR DES COMPTES EUROPÉENNE CÚIRT INIÚCHÓIRÍ NA HEORPA CORTE DEI CONTI EUROPEA EIROPAS REVĪZIJAS PALĀTA EUROPOS AUDITO RŪMAI EURÓPAI SZÁMVEVŐSZÉK IL-QORTI EWROPEA TA’ L-AWDITURI EUROPESE REKENKAMER EUROPEJSKI TRYBUNAŁ OBRACHUNKOWY TRIBUNAL DE CONTAS EUROPEU CURTEA DE CONTURI EUROPEANĂ EURÓPSKY DVOR AUDÍTOROV EVROPSKO RAČUNSKO SODIŠČE EUROOPAN TILINTARKASTUSTUOMIOISTUIN EUROPEISKA REVISIONSRÄTTEN Poročilo o letnih računovodskih izkazih Evropskih šol za proračunsko leto 2008 z odgovori šol 12, rue Alcide De Gasperi Telefon: (+352) 43 98 – 1 L-1615 Luxembourg Telefaks: (+352) 43 93 42 E-naslov: EURAUD@ECA.EUROPA.EU Internet: HTTP://ECA.EUROPA.EU Uvod 1–5 Računovodski izkazi 6–10 Predstavitev računovodskih izkazov za konsolidacijo 11–12 Evidenca premoženja 13–16 Finančna sredstva 17–18 Dvomljivi dolgovi 19 Prenosi 20 Kadrovske zadeve 21–22 Javna naročila 23–26 Plačila 27–28 Standardi notranjega kontroliranja 29 Priporočila 30 Priloga Odgovori Evropskih šol 2 KAZALO Odstavek
1 See Tables 1a) and b) and 2 (in Annex) which summarise for information purposes the data contained in the Schools’ consolidated accounts drawn up by the Central Office. 
1 Glej tabeli 1a) in 1b) ter tabelo 2 (v Prilogi), v katerih so v informativne namene povzeti podatki iz konsolidiranih računovodskih izkazov šol, ki jih je pripravil osrednji urad.
3 Introduction 1. 
3 Uvod 1.
The Schools' consolidated annual accounts for the financial year ended 31 December 20081 were drawn up by the Office of the Secretary-General of the European Schools (hereinafter "the Central Office") and forwarded to the Court of Auditors in accordance with Articles 90 to 92 of the Financial Regulation of the Schools. 
Konsolidirane letne računovodske izkaze šol za proračunsko leto, ki se je končalo 31. decembra 20081, je pripravil urad glavnega tajnika Evropskih šol (v nadaljnjem besedilu "osrednji urad") in jih posredoval Računskemu sodišču v skladu s členi 90 do 92 finančne uredbe, ki se uporablja za šole.
The appropriations available in the 2008 budget amounted to 258 million euro2 (242 million euro in 2007). 
Razpoložljiva proračunska sredstva za leto 2008 so znašala 258 milijonov EUR2 (242 milijonov EUR za leto 2007).
Revenue received was 254 million euro whilst committed expenditure was 250 million euro. 
Prihodki so znašali 254 milijonov EUR, odhodki za prevzete obveznosti pa 250 milijonov EUR.
Within the framework of its cyclical audit of the Schools, the Court audited the accounts for the financial year 2008 of the Karlsruhe and Mol Schools and of the Central Office and reviewed the consolidated accounts. 
Sodišče je v okviru svoje ciklične revizije šol revidiralo računovodske izkaze za proračunsko leto 2008 Evropske šole Karlsruhe in Evropske šole Mol ter osrednjega urada, pregledalo pa je tudi konsolidirane računovodske izkaze.
In this context, procedures for inventory, procurements, recruitments, payments and application of Internal Control Standards were also examined. 
V okviru tega so bili preučeni tudi postopki za vodenje evidence premoženja, javna naročila, zaposlovanje, plačila in uporabo standardov notranjega kontroliranja.
The Court transmitted its comments to the Secretary-General and to the Heads of the Schools on 15 July 2009, and the Secretary-General replied on 20 October 2009 (Article 93). 
Sodišče je svoje pripombe 15. julija 2009 posredovalo glavnemu tajniku in ravnateljem šol, glavni tajnik pa je odgovoril 20. oktobra 2009 (člen 93).
The Court transmits this report to the authorities responsible for giving discharge, including the Board of Governors (Article 94). 
Sodišče to poročilo posreduje organom, odgovornim za podelitev razrešnice, vključno s svetom guvernerjev (člen 94).
2 Source: European Schools, “Clôtures des comptes 2008 ̋. 
2 Vir: Evropske šole, končni računovodski izkazi za leto 2008.
See Annex , Table 1a), footnote 3. 
Glej Prilogo, Tabela 1a), opomba 3.
See Annex, Table 1b). 
Glej Prilogo, Tabela 1b).
4 Accounts 6. 
4 Računovodski izkazi 6.
The Court found no material errors that might call into question the reliability of the accounts that it audited (Karlsruhe and Mol schools and the Central Office), which were drawn up under the provisions of the Financial Regulation of 24 October 2006 applicable to the budget of the European Schools, and the legality and regularity of the transactions underlying these accounts. 
Sodišče pri svoji reviziji ni odkrilo nobenih pomembnih napak, ki bi vzbujale dvom o zanesljivosti revidiranih računovodskih izkazov (evropski šoli Karlsruhe in Mol ter osrednji urad), pripravljenih v skladu z določbami finančne uredbe z dne 24. oktobra 2006, ki se uporablja za proračun Evropskih šol, ter o zakonitosti in pravilnosti transakcij, povezanih s temi izkazi.
In the financial statements of the Schools, as well as in the consolidated accounts, the accrual-based accounting principle is not satisfactorily applied. 
V računovodskih izkazih in konsolidiranih računovodskih izkazih šol se načelo računovodstva na podlagi nastanka poslovnega dogodka ne uporablja zadovoljivo.
For instance, carry-overs of budget appropriations are treated as a liability at the year end and no analysis has been done to identify the part of this carry-overs which has an impact on the financial statements. 
Na primer, prenosi proračunskih sredstev se ob koncu leta obravnavajo kot obveznost in opravljena ni bila nobena analiza, s katero bi se opredelil del teh prenosov, ki vpliva na računovodske izkaze.
The estimated surplus of a year is included as forecasted revenue in the budget of the following year. 
Ocenjeni presežek za leto je v obliki predvidenih prihodkov zajet v proračun za naslednje leto.
This has an effect on the calculation of the Commission contribution for that year. 
To vpliva na izračun prispevka Komisije za to leto.
In the year thereafter, the difference between the estimated surplus and the real outturn is included, which has again an effect on the calculation of the Commission contribution. 
Razlika med ocenjenim presežkom in dejansko realizacijo je zajeta v leto, ki mu sledi, kar znova vpliva na izračun prispevka Komisije.
Thus, the Commission contribution absorbs continuously the amounts of the lower than estimated expenditure and/or higher than expected other revenue. 
Prispevek Komisije tako stalno pokriva zneske odhodkov, ki so nižji od ocenjenih in/ali višji od pričakovanih drugih prihodkov.
The real payments of Commission contributions in the course of the year already anticipate these differences. 
Te razlike napovedujejo že dejanska plačila prispevkov Komisije tekom leta.
In the present format of the consolidated accounts, the surplus of the previous year is included under “other revenue”3, leading to a lack of transparency in the presentation of the result for the financial year. 
V sedanji obliki konsolidiranih računovodskih izkazov je presežek prejšnjega leta zajet v “druge prihodke”3, kar povzroča pomanjkanje preglednosti pri predstavitvi rezultata za proračunsko leto.
The surplus carried forward for the purpose of the calculation of the next Commission contribution should be presented separately from the revenue of the year4. 
Presežek, ki je bil prenesen za namen izračuna naslednjega prispevka Komisije, bi bilo treba predstaviti ločeno od prihodkov za leto4.
5 that was the case, the result would more transparently be presented as a deficit of 4,11 million euro for 2008 rather than 3,56 million euro positive. 
Če bi to bilo storjeno, bi bil rezultat za leto 2008 pregledneje predstavljen kot primanjkljaj v višini 4,11 milijona EUR in ne kot pozitivni saldo v višini 3,56 milijona EUR.
The negative result would then be covered by last year’s surplus. 
Negativni rezultat bi se tako kril iz presežka prejšnjega leta.
10. 
5 10.
Based on the Court’s review, because of the unsatisfactorily application of the accrual-based accounting principle (see paragraph 7) and the pervasive effect on the financial statements of the matter discussed in paragraphs 8-9, the consolidated accounts are not presented fairly, in all material respects, in accordance with the relevant accounting standards. 
Pregled, ki ga je opravilo Sodišče, kaže, da konsolidirani računovodski izkazi zaradi nezadovoljive uporabe načela računovodstva na podlagi nastanka poslovnega dogodka (glej odstavek 7) in zato, ker na računovodske izkaze prevladujoče vpliva zadeva iz odstavkov 8–9, niso v vseh pomembnih vidikih predstavljeni pošteno, v skladu z ustreznimi računovodskimi standardi.
Presentation of accounts for consolidation 11. 
Predstavitev računovodskih izkazov za konsolidacijo 11.
According to Article 87 of the Schools’ Financial Regulation “each School, after discussion and approval by its Administrative Board, shall, not later than 1 April, transmit to the Office of the Secretary-General the information required for drawing up the revenue and expenditure account and the balance sheet”. 
V skladu s členom 87 finančne uredbe, ki se uporablja za šole, vsaka šola uradu glavnega tajnika najpozneje do 1. aprila posreduje informacije, o katerih je razpravljal in jih odobril upravni odbor in so potrebne za pripravo izkaza o prihodkih in odhodkih ter bilanco stanja.
However, this deadline was not respected by the majority of Schools5. 
Vendar večina šol tega roka ni spoštovala5.
Following the recommendation made by the Court’s auditors during the opening meeting of the 2008 work, the Schools applied for the year 2008, for the first time, the principle of comparability of information in presenting the accounts showing the amounts referring to the current year 2008 and the previous year 2007. 
Po priporočilu, ki so ga revizorji Sodišča podali na uvodnem srečanju za revizijsko delo za leto 2008, so šole pri predstavitvi računovodskih izkazov za leto 2008 prvič uporabile načelo primerljivosti informacij, tako da so prikazale zneske, ki se nanašajo na tekoče leto 2008 in prejšnje leto 2007.
5 In the case of Luxembourg II the financial statements were transmitted to the Central Office even on 7.5.2009. 
5 V primeru šole Luxembourg II so bili računovodski izkazi osrednjemu uradu poslani celo 7.
6 Inventory6 13. 
Evidenca premoženja6 13.
In the course of the audit of two Schools and the Central Office, the Court found the problems related to the accounting and the reporting of the inventory, which were also raised over the past years. 
Med revizijo obeh šol in osrednjega urada je Sodišče ugotovilo težave, povezane z evidentiranjem in poročanjem o evidenci premoženja, na katere je bilo opozorjeno že v prejšnjih letih.
However, these problems have not been resolved7: - tools not adapted to run inventory; - no physical checks; - no reconciliation between inventory and accounting systems. 
Vendar te težave niso bile razrešene7: - - - neprilagojena orodja za vodenje evidence premoženja; neizvajanje fizičnih pregledov; neusklajenost med sistemom za vodenje evidence premoženja in računovodskim sistemom.
Items of which the individual value is under 600 euro (notably ICT8 items) but identified as assets by nature are not recorded in the inventory. 
Postavke, katerih posamezna vrednost je nižja od 600 EUR (predvsem postavke informacijske in komunikacijske tehnologije8), vendar so glede na naravo opredeljene kot sredstva, niso evidentirane kot del evidence premoženja.
At Karlsruhe, the inventory system runs in a Library management tool named “Biblioteka”. 
V šoli Karlsruhe je sistem za vodenje evidence premoženja del knjižničnega orodja za upravljanje, imenovanega “Biblioteka”.
This tool is not adapted to keep the inventory in a satisfactory and efficient way as defined in the Memorandum approved by the Secretary-General of the European Schools9 ,namely in terms of identification (inventory number), rate of depreciation, supplier and location in the School. 
To orodje ni prilagojeno za zadovoljivo in učinkovito vodenje evidence premoženja, kot je opredeljeno v memorandumu, ki ga je odobril glavni tajnik Evropskih šol9, in sicer kar zadeva identifikacijo (inventarna številka), stopnjo amortizacije, dobavitelja in lokacijo šole.
Moreover, a physical inspection and other analytical tests have confirmed that the inventory system does not ensure the exhaustivity of all the assets registered in the balance sheet. 
Poleg tega so fizični pregled in drugi analitični testi potrdili, da sistem za vodenje evidence premoženja ne zagotavlja izčrpnosti sredstev, evidentiranih v bilanci stanja.
This misidentification has an impact in the presentation of the annual accounts since 6 7 8 9 Provisions on inventories of movable and immovable property are specified in the Title IV, Section II of the Schools’ Financial Regulation. 
6 7 8 9 6 Določbe o evidenci premoženja za premičnine in nepremičnine so podrobno navedene v naslovu IV, oddelek II finančne uredbe, ki se uporablja za šole.
Paragraph 8 of the reports on respectively the financial year 2006 and 2007. 
Odstavek 8 poročil za proračunsko leto 2006 in proračunsko leto 2007.
Information and Communication Technologies. 
Informacijske in komunikacijske tehnologije.
“Administrative and Financial Procedures for the Inventory”, Ref: 2006-M-12/MR. 
“Upravni in finančni postopki za vodenje evidence premoženja”, sklic: 2006-M-12/MR.
7 the rate of depreciation can be different from one asset to another. 
Takšna napačna identifikacija vpliva na predstavitev letnih računovodskih izkazov, saj se stopnja amortizacije od sredstva do sredstva razlikuje.
Furthermore, the School of Mol has not yet applied the minimum item value of 600 euro which entered into force for all the Schools on 1 January 2007. 
Poleg tega šola Mol še ne uporablja načela postavk z minimalno vrednostjo 600 EUR, ki velja za vse šole od 1. januarja 2007.
Treasury 17. 
Finančna sredstva 17.
Bank accounts opened in the name of the Karlsruhe and Mol Schools are not shown in the balance sheet as at 31.12.2008. 
Bančni računi, odprti na ime šol Karlsruhe in Mol, niso prikazani v bilanci stanja z dne 31.
These accounts are used to finance extracurricular activities and managed by the teachers and parents association. 
Ti računi se uporabljajo za financiranje obšolskih dejavnosti, upravlja pa jih združenje učiteljev in staršev.
However, these two Schools have not included these accounts in the balance sheet as required by Article 5 of the Schools’ Financial Regulation (FR) and Article 1 of the Implementing Rules (IR). 
Vendar ti šoli teh računov nista vključili v bilanco stanja, kot zahteva člen 5 finančne uredbe, ki se uporablja za šole, in člen 1 izvedbenih pravil.
There is no cash management in terms of (a) predetermined amount of petty cash; (b) regular check by a third independent person; (c) treasury estimations; (d) location of only one cash. 
Ni vodenja gotovinskega poslovanja, kar zadeva (a) vnaprej določen znesek za manjša gotovinska plačila, (b) redni pregled, ki ga izvede neodvisna tretja oseba, (c) ocene finančnih sredstev, (d) lociranje enega vira gotovine.
Doubtful debtors 19. 
Dvomljivi dolgovi 19.
In the two audited Schools Mol and Karlsruhe, part of the debt consisted of a differential allocation to be regularised after the teachers left the Schools. 
V obeh revidiranih šolah, Mol in Karlsruhe, je del dolga zajemal diferencirane dodelitve, ki jih je treba obračunati po odhodu učiteljev s šol.
In these cases the teachers received the whole amount of “allocation de départ” before leaving. 
V teh primerih so učitelji prejeli celotni znesek odpravnine (“allocation de départ”) pred odhodom.
Carry-overs 20. 
Prenosi 20.
The annual accounts record all the commitments carried over to the year 2009 as a liability as required by Article 104(7) IR. 
V letnih računovodskih izkazih so evidentirane vse sprejete obveznosti, ki so bile v leto 2009 prenesene kot obveznost, kot zahteva člen 104(7) izvedbenih pravil.
However, this liability does not correspond in all cases to a present obligation contracted by the Schools as at 31.12.2008, but it is a purely budgetary carry over. 
Vendar ta obveznost v vseh primerih ne ustreza sedanji obvezi iz pogodb, ki sta jih šoli sklenili do 31. 12. 2008, ampak je zgolj proračunski prenos.
This is the case for the majority (85 %) of the amount carried over by the Schools of Karlsruhe and Mol. 
To velja za večji del (85 %) prenesenega zneska šol 8 Karlsruhe in Mol.
At Mol, on a total of 126 307 euro carried over from 2008 to 2009, 56 137 euro does not represent a present obligation. 
Pri šoli Mol od celotnega zneska v višini 126 307 EUR, prenesenega iz leta 2008 v leto 2009, 56 137 EUR ne predstavlja sedanje obveze.
At Karlsruhe, on a total of 421 8 547 euro carried over from 2008 to 2009, 408 797 euro does not represent a present obligation. 
Pri šoli Karlsruhe od celotnega zneska v višini 421 547 EUR, prenesenega iz leta 2008 v leto 2009, 408 797 EUR ne predstavlja sedanje obveze.
There are no internal written procedures developed for staff recruitments at Karlsruhe and Mol Schools for part-time teachers and AAS10 staff; nor at the Central Office for the AAS staff. 
Kadrovske zadeve 21. Na šolah Mol in Karlsruhe ni notranjih pisnih postopkov za zaposlovanje učiteljev s krajšim delovnim časom ter upravnih in pomožnih10 uslužbencev.
In the absence of both the procedures and an audit trail for the part-time teachers’ recruitment procedures at Karlsruhe and Mol, the examination was based only on the oral explanations given by the responsible staff. 
Ker na šolah Karlsruhe in Mol ni bilo teh postopkov niti revizijske sledi za zaposlovanje učiteljev, zaposlenih za krajši delovni čas, je pregled temeljil samo na ustnih razlagah pristojnih uslužbencev.
Thus, the recruitment procedures for part-time teachers lack transparency. 
Zato so postopki zaposlovanja za učitelje s krajšim delovnim časom nepregledni.
The same deficiency concerns the AAS recruitment procedures at Karlsruhe. 
Enaka pomanjkljivost velja za postopke zaposlovanja upravnega in pomožnega osebja na šoli Karlsruhe.
In case of part-time teachers, the national inspectors are required to be consulted before an appointment is made but for 7 of the 15 cases examined, there was no evidence that the inspector had been consulted. 
Pri zaposlovanju učiteljev s krajšim delovnim časom se je treba pred imenovanjem na delovno mesto posvetovati z nacionalnimi inšpektorji, vendar v 7 od 15 preučenih primerov ni bilo dokazov o tem, da je bilo opravljeno posvetovanje z inšpektorjem.
The Court has raised the same observation in recent years, however, the problem has still not been resolved11. 
Sodišče je v zadnjih letih podalo enako opažanje, vendar ta težava še ni razrešena11.
The review of 44 personal files revealed that the requirements set by the Service regulations for the AAS staff of the European Schools and Regulations for Members of Seconded Staff of the European Schools are not met in the majority of cases. 
Pregled 44 osebnih map je razkril, da v večini primerov niso izpolnjene zahteve, ki so določene v pravilniku o delu upravnega in pomožnega osebja Evropskih šol ter pravilih za člane osebja, začasno dodeljenega Evropskim šolam.
The general filing system for personal files is either non-existing (at Karlsruhe) or under development (at the Central Office). 
Splošni sistem za arhiviranje osebnih map ne obstaja (na šoli Karlsruhe) ali pa še ni dovolj razvit (v osrednjem uradu).
At Karlsruhe, Mol and the Central Office certain documents required by the regulations were missing in the personal files, e.g. the supporting documents on staff experience or staff evaluation reports. 
Na šolah Karlsruhe in Mol ter v osrednjem uradu so v osebnih mapah manjkali določeni dokumenti, ki jih zahtevajo predpisi, npr. dokazila o izkušnjah uslužbencev ali ocenjevalna poročila o uslužbencih.
10 11 Administrative and Ancillary Staff. 
10 Upravni in pomožni uslužbenci.
Paragraph 9 of the reports on respectively the financial years 2006 and 2007. 
Člen 53(2) finančne uredbe.
9 Procurement 23. 
9 Javna naročila 23.
The Financial Regulation of 24 October 2006 applicable to the budget of the European Schools came into force on 1 January 2007. 
Finančna uredba z dne 24. oktobra 2006, ki se uporablja za proračun Evropskih šol, je začela veljati 1. januarja 2007.
The provisions of Title IV on procurement had to be introduced from 1 January 2008 and therefore the new procurement procedures were applicable in 2008 for the first time. 
Določbe iz naslova IV o javnih naročilih je bilo treba izvajati od 1. januarja 2008 naprej, zato so se novi postopki javnih naročil prvič začeli uporabljati v letu 2008.
At the Central Office, the Evaluation study of Special Educational Needs Policy and Practice (value 100 000 euro) was assigned to a National Agency for Education of one Member State by written procedure rather than the work being put out to tender (and using restricted procedure)12. 
Pri osrednjem uradu je bila ocenjevalna študija o politiki in praksi posebnih izobraževalnih potreb (vrednost 100 000 EUR) s pisnim postopkom dodeljena nacionalni agenciji za izobraževanje v eni državi članici, namesto da bi bil za to delo objavljen razpis (in uporabljen omejeni postopek)12.
At Karlsruhe, in case of one procurement there was an additional week after the deadline granted to 5 candidates out of 24 for the delivery of the requested missing documents rather than excluding these candidates from participation13. 
V šoli Karlsruhe so v primeru enega javnega naročila 5 kandidatom od 24 odobrili dodaten teden po izteku roka, da bi lahko dostavili zahtevane manjkajoče dokumente, namesto da bi te kandidate izključili iz sodelovanja13.
Furthermore, it was not possible for the Court to identify the date of entry of offers (in some cases also of requests for participation), no envelopes were kept and there was no incoming mail register showing the date and time of entry14. 
Poleg tega Sodišče ni moglo ugotoviti datuma prejema ponudb (v nekaterih primerih tudi vlog za sodelovanje), ni bilo hrambe ovojnic in evidence prejete pošte, ki bi vsebovala datum in čas prejema14.
At both Mol and Central Office, problems were encountered in relation to the implementation of the new procurement rules in case of small (up to 6 000 euro) and medium (up to 60 000 euro) procurements. 
Tako na šoli Mol kot pri osrednjem uradu so nastale težave v zvezi z izvajanjem novih pravil o javnih naročilih v primeru naročil majhne (do 6 000 EUR) in srednje (do 60 000 EUR) vrednosti.
The following issues were observed during the audit: no invitation to tender15, no specifications16, no model contract / model purchase order17, no declarations on exclusion from 12 13 14 15 16 17 Article 53(2) FR. 
Med revizijo so bile opažene naslednje zadeve: neobjava razpisov15, ni bilo razpisnih pogojev16, ni bilo 11 12 13 14 15 16 Odstavek 9 v poročilih za proračunsko leto 2006 in proračunsko leto 2007.
Article 10 IR, Article 85(3)(a) IR, Internal Control Standard number 9. 
Člen 10 izvedbenih pravil, člen 85(3)(a) izvedbenih pravil, standard notranjega kontroliranja številka 9.