natgillin/translations-raw huggingface dataset:
WithoutcallingintoquestionitsopinionexpressedforEU-LISA,theCourt’s emphasis of matter3 paragraph draws attention to the valuation of the Schengen Information System (SIS II), the Visa Information System (VIS) and EURODAC (systems) in the Agency’s accounts. 
NedabibilozatovprašljivomnenjeSodiščazaagencijoEU-LISA,Sodišče v odstavku o poudarjanju zadev3 opozarja na vrednotenje schengenskega informacijskega sistema (SIS II), vizumskega informacijskega sistema (VIS) in (sistemov) EURODAC v računovodskih izkazih Agencije.
The operational management of these systems was transferred to the Agency from the Commission in May 2013 by way of a non-exchange transaction and is the core task of the Agency. 
Operativno upravljanje teh sistemov je bilo maja 2013 s transakcijo brez izmenjave preneseno s Komisije na Agencijo in je zdaj njena glavna naloga.
In the absence of reliable and complete information in respect of their total development cost, they are recorded in the Agency’s accounts at their net book values as per the Commission’s books and updated at year end. 
Brez zanesljivih in popolnih informacij o celotnih stroških za razvoj se ti zdaj v računovodskih izkazih Agencije evidentirajo v svoji čisti knjigovodski vrednosti skladno s poslovnimi knjigami Komisije in posodabljajo ob koncu leta.
These values relate mainly to hardware and off-the-shelf software components and do not include software development costs. 
Te vrednosti se nanašajo predvsem na strojno opremo in standardne komponente programske opreme in ne vključujejo stroškov razvoja programske opreme.
Opinions on the legality and regularity of the transactions underlying the accounts 9. 
Mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij 9.
Aswasthecaselastyear,theCourtconcludedthatthetransactions underlying the annual accounts for the year ended 31 December 2013 were legal and regular in all material respects for all agencies except EIT and Frontex (European Agency for the Management of Operational Cooperation at the External Borders). 
TakokotlanijeSodiščeugotovilo,dasobiletransakcije,povezanezletnimi računovodskimi izkazi za leto, ki se je končalo 31 decembra 2013, v vseh pomembnih pogledih zakonite in pravilne za vse agencije razen EIT in Frontex (Evropska agencija za upravljanje operativnega sodelovanja na zunanjih mejah držav članic).
10.A qualified opinion4 was issued for EIT. 
10.Za EIT je bilo izrečeno mnenje s pridržkom4.
Despite further improvements in the Institute’s ex ante and ex post verifications, a material, but not pervasive level 3 4 An Emphasis of Matter paragraph is used to draw readers’ attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to users’ understanding of the accounts. 
Kljub nadaljnjim izboljšavam pri predhodnih in naknadnih preverjanjih, ki jih opravlja Inštitut, je bila v zvezi z zakonitostjo in pravilnostjo transakcij, ki se nanašajo na nepovratna sredstva, in 3 4 Odstavek o poudarjanju zadev se uporablja zato, da se bralčeva pozornost usmeri na zadevo, ki v računovodskih izkazih ni pomembno napačno navedena, vendar je tako pomembna, da je bistvena za bralčevo razumevanje računovodskih izkazov.
The Court expresses a qualified opinion when the auditor has obtained sufficient appropriate audit evidence and concludes that misstatements or instances of non-compliance are material, but not pervasive, to the annual accounts or underlying transactions (as outlined in paragraph 10). 
Sodišče izreče mnenje s pridržkom, kadar revizor pridobi zadostne ustrezne revizijske dokaze in ugotovi, da so napačne navedbe ali neskladnosti v zaključnem računu ali transakcijah, povezanih z računovodskimi izkazi, pomembne, vendar ne prevladujoče (kot je navedeno v odstavku 10).
The Court also expresses a qualified opinion when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the possible effects on the annual accounts or ADB003943EN02-14PP-CH228-14FIN-SYNTHESIS_REPORT_2013-OR.DOC 16.9.2014 6 of error was found in relation to the legality and regularity of grant transactions and to procurements. 
Sodišče izreče mnenje s pridržkom tudi, kadar revizor ne more pridobiti zadostnih ustreznih revizijskih dokazov, na katerih bi temeljilo njegovo mnenje, in so morebitne posledice te nezmožnosti za zaključni račun ali transakcije, povezane z računovodskimi izkazi, pomembne, vendar ne prevladujoče (kot je navedeno v odstavku 11). ADB003943SL02-14PP-CH228-14FIN-SYNTHESIS_REPORT_2013-TR.DOC 16.9.2014
11.The Court also issued a qualified opinion for Frontex. 
11.Sodišče je mnenje s pridržkom izreklo tudi za Frontex.
There is still insufficient audit evidence on the legality and regularity of grant transactions. 
Še vedno ni dovolj revizijskih dokazov o zakonitosti in pravilnosti transakcij, ki se nanašajo na nepovratna sredstva.
Despite the introduction of more comprehensive ex ante verifications for grant agreements signed since June 2013, the majority of 2013 transactions resulted from grant agreements signed before that date. 
Za sporazume o nepovratnih sredstvih, podpisane po juniju 2013, so bila sicer uvedena celovitejša predhodna preverjanja, vendar večina transakcij iz leta 2013 izhaja iz sporazumov o nepovratnih sredstvih, podpisanih pred tem datumom.
The possible effects are material but no longer pervasive, as was the case last year5. 
Morebitni vplivi tega so pomembni, vendar ne več prevladujoči kot lani5.
Comments not calling the Court’s opinions into question 12.Without calling its opinions into question, the Court made a total of 97 (2012: 123) comments affecting 35 agencies to highlight matters of importance and to indicate room for improvement. 
Pripombe, zaradi katerih mnenja Sodišča niso vprašljiva 12.Sodišče je, ne da bi bila zato vprašljiva njegova mnenja, izrazilo skupno 97 (2012: 123) pripomb v zvezi s 35 agencijami, v katerih je poudarilo pomembne zadeve in opredelilo področja, na katerih bi bile mogoče nadaljnje izboljšave.
Comments were made regarding the reliability of accounts, the legality and regularity of transactions, internal controls, budget implementation and other matters such as sound financial management. 
Pripombe so se nanašale na zanesljivost računovodskih izkazov, zakonitost in pravilnost transakcij, notranje kontrole, izvrševanje proračuna in druge zadeve, kot je dobro finančno poslovodenje.
Having audited recruitment procedures in detail for several years, the 2013 audit was a follow-up of previous years’ findings in this area (hence the decrease in the number of comments)6. underlying transactions of that inability are material but not pervasive (as outlined in paragraph 11). 
Po številnih temeljitih letnih revizijah postopkov za zaposlovanje je bila revizija za leto 2013 nadaljevanje spremljanja ugotovitev prejšnjih let na tem področju (zato se je število pripomb zmanjšalo)6.
7 Chart 1 – Number of comments by heading Source: Specific reports on the agencies 2013 annual accounts. 
7 Diagram 1 – Število pripomb po naslovih Vir: specifična poročila o zaključnih računih agencij za leto 2013.
13.An overview of the comments made for each of the agencies is provided in Annex II. 
13.Pregled pripomb za posamezne agencije je v Prilogi II.
A summary of the most frequent comments is provided below. 
Povzetek najpogostejših pripomb je v nadaljevanju.
Comments on the reliability of accounts 14.Four comments were made in relation to four agencies and addressed weaknesses in the recording of accruals, the completeness of notes to the financial statements, the accounting of fixed assets and the reconciliation of suppliers’ statements at year-end. 
Pripomba o zanesljivosti računovodskih izkazov 14.Izražene so bile štiri pripombe v zvezi s štirimi agencijami. Nanašajo se na slabosti pri evidentiranju vnaprej vračunanih stroškov, popolnost opomb k računovodskim izkazom, obračunavanje osnovnih sredstev in uskladitev izkazov dobaviteljev ob koncu leta.
(Last year, five of the seven comments made related to non-validated accounting systems which have since been validated by the agencies’ accountants.) 
(Lani se je pet od sedmih pripomb nanašalo na nepotrjene računovodske sisteme, ki so jih računovodje agencij medtem že potrdili.)
Comments on the legality and regularity of transactions 15.The seven comments concern seven agencies. 
8 Pripombe o zakonitosti in pravilnosti transakcij 15.Sedem izraženih pripomb se nanaša na sedem agencij.
8 outsourcing procedures, consistency between contract notice and tender specifications, the consistent application of eligibility/selection criteria, and the extension of framework contracts. 
Šest jih obravnava slabosti pri postopkih javnega naročanja na področjih, kot so preglednost postopkov za oddajo naročil zunanjim izvajalcem, doslednost med informacijami v objavi javnega razpisa in razpisnih pogojih, dosledna uporaba meril za upravičenost / izbirnih meril ter podaljšanje okvirnih pogodb.
Last year, the same number of comments was made on procurement procedures. 
Lani je bilo v zvezi s postopki javnega naročanja izraženih enako število pripomb.
Comments on internal controls 16.The 17 comments (2012: 34) concern ten agencies (2012: 22). 
Pripombe o notranjih kontrolah 16.17 izraženih pripomb (2012: 34) se nanaša na deset agencij (2012: 22).
In four cases (2012: five) they related to weaknesses in the implementation of internal control standards, either because they had not been adopted at year-end or they were adopted but only partially implemented, or corrective action was still ongoing. 
V štirih primerih (2012: v petih) so se pripombe nanašale na slabosti pri izvajanju standardov notranje kontrole, bodisi ker konec leta še niso bili sprejeti ali pa so bili sprejeti, a so se le delno izvajali, bodisi ker se je popravni ukrep še izvajal.
A positive development is the decrease in comments made on fixed assets management (from seven in 2012 to two in 2013) and grant management (from five in 2012 to two in 2013). 
Pozitiven razvoj pomeni zmanjšanje števila pripomb v zvezi z upravljanjem osnovnih sredstev (s sedem v letu 2012 na dve v letu 2013) in upravljanjem nepovratnih sredstev (s petih v letu 2012 na dve v letu 2013).
Comments on budget implementation 17.A high level of carry-overs of committed appropriations remains the most frequent comment in this area and concerned 24 (2012: 26) agencies. 
Pripombe o izvrševanju proračuna 17.Visoka stopnja prenosov odobrenih proračunskih sredstev, za katera so bile prevzete obveznosti, v naslednje leto je še vedno najpogostejša pripomba na tem področju in se nanaša na 24 (2012: 26) agencij.
Although a high level of carry-overs is usually considered to be at odds with the budgetary principle of annuality and can indicate weaknesses in budget planning and implementation, it often resulted from events (partly) beyond the agencies’ control (e.g. invoices or cost declarations that had not been received by the year-end) or were justified by the multi-annual nature of operations, procurement procedures or projects. 
Čeprav za visoko stopnjo prenosov v naslednje leto običajno velja, da je v nasprotju s proračunskim načelom enoletnosti in lahko pomeni slabosti pri načrtovanju in izvrševanju proračuna, je pogosto posledica dogodkov, na katere agencije (deloma) niso mogle vplivati (npr. računi ali prijave stroškov, ki jih agencije do konca leta niso prejele), ali ki so bili utemeljeni z večletno naravo operacij, postopkov javnega naročanja ali projektov.
18.High levels of cancellations of carry-overs from previous years were noted in seven cases (2012: nine). 
18.Visoka stopnja razveljavitev prenosov iz prejšnjih let je bila ugotovljena v sedmih primerih (2012: v devetih).
Such cancellations indicate that the appropriations carried over were made on the basis of over-estimated needs or were otherwise not justified. 
9 odobritve prenesene v naslednje leto na podlagi previsoko ocenjenih potreb ali da drugače niso bile upravičene.
Other comments 19.There were 22 (2012: 27) other comments which concerned 15 agencies (2012: 20). 
Druge pripombe 19.Izraženih je bilo je še 22 (2012: 27) drugih pripomb, ki so se nanašale na 15 agencij (2012: 20).
Six related to the absence of headquarter agreements with ADB003943EN02-14PP-CH228-14FIN-SYNTHESIS_REPORT_2013-OR.DOC 16.9.2014 9 agencies’ host countries and 11 were to matters of sound financial management, for example: • the level of stand-by duty allowances paid; • agencies in multiple locations (even within the same Member State): it is likely that administrative costs could be reduced if all staff were centralised; • cash balances in a number of agencies were higher than justified by operational requirements (506 million euro in total). 
Šest jih je bilo povezanih s tem, da agencije z državami gostiteljicami niso imele sklenjenih sporazumov o sedežu, 11 pa z dobrim finančnim poslovodenjem, kot so na primer: • stopnja plačanih dodatkov za pripravljenost; • agencije na različnih krajih (celo v isti državi članici): upravni stroški bi bili verjetno nižji, če bi bili vsi zaposleni na isti lokaciji; • stanje gotovine je bilo pri številnih agencijah višje, kot upravičujejo operativne zahteve (skupno 506 milijonov EUR).
Follow-up of previous years’ comments 20.Annex III shows that for the 192 open comments at the end of 2012, in 2013 corrective action was completed in 94 cases, ongoing in 47 and outstanding in five cases (no corrective action was required for 46 comments, mainly in relation to budget carry-overs). 
Spremljanje upoštevanja pripomb iz prejšnjih let 20.V Prilogi III je prikazano, da so bili popravni ukrepi za 192 pripomb, ki so bile konec leta 2012 odprte, v letu 2013 v 94 primerih zaključeni, da so se v 47 primerih še izvajali in da so bili v 5 primerih neizvedeni (v 46 primerih, ki so se nanašali predvsem na prenose proračunskih sredstev, se popravni ukrepi niso zahtevali).
CONCLUSIONS 21.All agencies prepared their accounts in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer. 
ZAKLJUČKI 21.Vse agencije so pripravile svoje zaključne račune skladno z določbami finančnih uredb, ki se zanje uporabljajo, in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
22.The Court concluded that transactions underlying the accounts were legal and regular for all except two agencies. 
22.Sodišče je ugotovilo, da so bile transakcije, povezane z računovodskimi izkazi, zakonite in pravilne pri vseh agencijah razen dveh.
Qualified opinions were issued for EIT and Frontex (mainly in relation to grant transactions). 
Mnenje s pridržkom je bilo izrečeno za EIT in Frontex (zlasti v zvezi s transakcijami, povezanimi z nepovratnimi sredstvi).
23.Agencies further improved their procedures by taking corrective action in response to the Court’s comments from previous years. 
10 23.Agencije so s popravnimi ukrepi, ki so jih sprejele na podlagi pripomb Sodišča iz prejšnjih let, še dodatno izboljšale svoje postopke.
Nevertheless, there is considerable room for improvement, as indicated by the high number of comments made in respect of 2013. 
Kljub temu pa bi bilo mogoče še marsikaj izboljšati, kar kažejo tudi številne pripombe za leto 2013.
2 According to 2013 provisional consolidated EU annual accounts. 
2 Skladno z začasnim konsolidiranim zaključnim računom EU za leto 2013.
3 Permanent and temporary EU officials (AD and AST) only, according to staff establishment plan. 
3 Samo stalni in začasni uradniki EU (AD in AST) – skladno z načrtom delovnih mest.
In addition, some 2 880 staff are working for EU agencies on the basis of temporary or secondment contracts. 
Poleg tega je na podlagi pogodb za začasne in napotene uslužbence v agencijah EU zaposlenih še približno 2 880 uslužbencev.
4 According to 2012 final consolidated EU annual accounts (adjusted for OHIM). 
4 Skladno s končnim konsolidiranim zaključnim računom EU za leto 2012 (ki je bil prilagojen za OHIM).
ADB003943EN02-14CC-CH228-14FIN-Synthesis_report_2013-OR.xls 16.9.2014 
ADB003943SL02-14CC-CH228-14FIN-Synthesis_report_2013-TR.xls 16.9.2014
Summary of results from the CourtŐs 2014 annual audits of the European Agencies and other bodies 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Povzetek rezultatov letnih revizij agencij in drugih organov EU za leto 2014, ki jih je opravilo Sodišče 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
CONTENTS Paragraph INTRODUCTION 1 INFORMATION IN SUPPORT OF THE COURTŐS OPINIONS 13 AUDIT RESULTS Opinions on the reliability of the accounts 17 Opinions on the legality and regularity of the transactions underlying the accounts 19 Comments not calling the CourtŐs opinions into question 21 Comments on the reliability of accounts 23 Comments on the legality and regularity of transactions 24 Comments on internal controls 25 Comments on budget implementation 26 Other comments 29 Follow-up of previous yearsŐ comments 32 CONCLUSIONS 33 Annex I Đ Agencies' Income (Budget forecasts, entitlements established and amounts received) and Staff establishments plans Annex II Đ Comments made by the Court in 2014, not calling its opinion into question Annex III Đ Follow-up of open 2012 and 2013 comments not calling the CourtŐs opinions into question 2 ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015 
KAZALO Odstavek UVOD 1 INFORMACIJE V PODKREPITEV MNENJ SODIŠČA 13 REZULTATI REVIZIJ Mnenja o zanesljivosti računovodskih izkazov 17 Mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij 19 Pripombe, zaradi katerih mnenja Sodišča niso vprašljiva 21 Pripomba o zanesljivosti računovodskih izkazov 23 Pripombe o zakonitosti in pravilnosti transakcij 24 Pripombe o notranjih kontrolah 25 Pripombe o izvrševanju proračuna 26 Druge pripombe 29 Spremljanje upoštevanja pripomb iz prejšnjih let 32 ZAKLJUČKI 33 Priloga I – Prihodki agencij (proračunske napovedi, določene pravice in prejeti zneski) in načrti delovnih mest Priloga II – Pripombe Sodišča v letu 2014, zaradi katerih njegova mnenja niso vprašljiva Priloga III – Spremljanje odprtih pripomb iz let 2012 in 2013, zaradi katerih mnenja Sodišča niso vprašljiva 2 ADB065126SL02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015
Pursuant to the provisions of Article 287 of the Treaty on the functioning of the European Union, the Court has issued an opinion on the reliability of the accounts and on the legality and regularity of the underlying transactions, for the financial year ended 31 December 2014, for each of the 32 regulatory agencies, six executive agencies, the Euratom Supply Agency (Euratom), the European Institute of Innovation and Technology (EIT) and the Europol Pension Fund (see Table 1). 
Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije (PDEU) izreklo mnenje o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij za proračunsko leto, ki se je končalo 31. decembra 2014, za 32 regulativnih agencij , šest izvajalskih agencij, Agencijo za oskrbo Euratom (Euratom), Evropski inštitut za inovacije in tehnologijo (EIT) ter Pokojninski sklad Europola (glej tabelo 1).
As in prior years the Court has audited the legality and regularity of the transactions. 
Sodišče je tako kot v prejšnjih letih revidiralo zakonitost in pravilnost transakcij.
However, 2014 is the first year whereby the annual accounts of the 30 Union-subsidised regulatory agencies and EIT were verified by an independent external auditor (audit firm) according to Article 208(4)1 of the new EU Financial Regulation and Article 107(1)2 of the new framework financial Regulation for agencies. 
Vendar je leta 2014 zaključne račune 30 regulativnih agencij, ki jih subvencionira Unija, in EIT prvič preveril neodvisni zunanji revizor (revizijsko podjetje) v skladu s členom 208(4) nove finančne uredbe1 in členom 107(1)2 nove okvirne finančne uredbe za agencije.
The CourtŐs opinion on these accounts considered the audit work performed by the independent external auditor and the action taken in response to the auditorŐs findings. 
Sodišče je pri svojih mnenjih o teh zaključnih računih upoštevalo revizijsko delo, ki ga je opravil neodvisni zunanji revizor, in ukrepe, sprejete na podlagi njegovih ugotovitev.
For the Euratom Supply Agency, two fully self-financed agencies (OHIM and CPVO), the six executive agencies and the Europol Pension Fund (EPF), the Court carried out its own audit work on the annual accounts. 
Za Agencijo za oskrbo Euratom, agenciji, ki se v celoti financirata sami (OHIM in CPVO), šest izvajalskih agencij in Pokojninski sklad Europola (EPF) je revizijsko delo v zvezi z zaključnimi računi opravilo Sodišče samo.
Table 1 Đ Audit arrangements by cluster 3 Agencies audited by the Court Audited by ECA only Audited by ECA + external auditor Total Regulatory Agencies Union-subsidised agencies - 30 32 Self-financed agencies Đ OHIM and CPVO 2 - Executive agencies EACEA, REA, ERCEA, EASME, INEA and CHAFEA 6 - 6 1 2 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 
3 1 2 Uredba (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta (UL L 298, 26.10.2012, str.
Article 107 of Commission delegated Regulation (EU) No 1271/2013 (OJ L 328, 7.12.2013, p. 
1271/2013 (UL L 328, 7.12.2013, str.
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4. Details on the audited agencies, their budgets and staff are provided in Annex I. 4 Other bodies Euratom and EPF 2 - 3 EIT - 1 Total 10 31 41 5. 
Tabela 1 – Revizijske ureditve po skupinah 4. Podrobnosti o revidiranih agencijah, njihovih proračunih in zaposlenih so v Prilogi I. 6.
6. Decentralised agencies play an important role in implementing EU policies, especially tasks of a technical, scientific, operational and/or regulatory nature. 
Decentralizirane agencije imajo pomembno vlogo pri izvajanju politik EU, še zlasti nalog, ki so tehnične, znanstvene, operativne in/ali regulativne narave.
The six executive agencies are entrusted with tasks relating to the management of one or more Union programmes and are set up for fixed periods of times. 
Šest izvajalskih agencij je pooblaščenih za opravljanje nalog, povezanih z upravljanjem enega ali več programov Unije.
They are located in Brussels (five) or Luxembourg (one). 
Ustanovljene so za določeno obdobje, sedeže pa imajo v Bruslju (pet) ali Luxembourgu (ena).
EIT in Budapest is an independent, decentralised EU body which pools scientific, business and education resources to boost the Union's innovation capacity. 
Evropski inštitut za inovacije in tehnologijo je neodvisen decentraliziran organ EU, ki združuje znanstvene, poslovne in izobraževalne vire za okrepitev inovacijskih zmogljivosti EU.
Euratom in Luxembourg was created to support the aims of the European Atomic Energy Community Treaty. 
Euratom v Luxembourgu je bil ustanovljen v podporo ciljem iz Pogodbe o ustanovitvi Evropske skupnosti za atomsko energijo.
The Europol Pension Fund, which is located in The Hague, was established to finance and pay pensions for staff employed by Europol before it became a European Agency on 1 January 2010. 
Pokojninski sklad Europola s sedežem v Haagu je bil ustanovljen za financiranje in izplačevanje pokojnin uslužbencem, ki so bili v Europolu zaposleni pred 1. januarjem 2010, ko je ta postal agencija EU.
The agenciesŐ total 2014 budget amounted to some 1,9 billion euro (2013: 2 billion euro) or about 1,4 % of the 2014 EU general budget (2013: 1,4 %). 
Skupni proračun agencij za leto 2014 je znašal približno 1,9 milijarde EUR (2013: 2 milijardi EUR), kar je približno 1,4 % splošnega proračuna EU za leto 2014 (2013: 1,4 %).
Approximately 1,2 billion euro comes from the European CommissionŐs subsidies and the rest is income from fees and ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015 
Subvencije Evropske komisije so znašale približno 1,2 milijarde EUR, ostalo pa je izviralo iz prihodkov od pristojbin in drugih virov.