natgillin/translations-raw huggingface dataset:
Their selection, previously managed by HQ, has now been delegated to Heads of Delegation to shorten this lengthy process. 
Da bi skrajšali ta dolgotrajen postopek, je bil izbor uslužbencev prenesen s sedeža na vodje delegacij.
Simultaneously, EuropeAid continues to request regular new reserve lists with an adequate number of candidates to allow recruitments for all profiles and for every category of country. 
Hkrati urad EuropeAid še naprej zahteva redne rezervne sezname z ustreznim številom kandidatov, da se omogoči zaposlovanje za vse profile in vsako kategorijo države.
Thenewtermsofreference,adoptedinOctober2007, were used appropriately, thus promoting a more standardised audit approach. 
Novarevizijskapooblastila,sprejetaoktobra2007,so se ustrezno uporabljala, kar je spodbujalo bolj standardiziran revizijski pristop.
In the cases examined by the Court, audit conclusions had been acted upon, in particular as regards the financial correction of ineligible amounts through recoveries or deduction from subsequent or final payments. 
V primerih, ki jih je preučilo Sodišče, je prišlo do nadaljnjega ukrepanja na podlagi revizijskih zaključkov, zlasti pri finančnih popravkih neupravičenih zneskov z izterjavami ali odbitki od naslednjih ali končnih plačil.
However, the full effect of the improved terms of reference was not yet visible in 2009 since many final audit reports were still based on the previous terms of reference, which were less precise, in particular as regards the wording of the audit opinion. 
Vendar poln učinek izboljšanih revizijskih pooblastil leta 2009 še ni bil opazen, saj je veliko končnih revizijskih poročil še vedno temeljilo na prejšnjih revizijskih pooblastilih, ki so bila manj natančna, zlasti glede ubeseditve revizijskega mnenja.
Staff constraints in Delegations limit their capacity to launch risk-based audits, the priority being given to compulsory audits. 
Omejeno število uslužbencev v delegacijah omejuje njihovo zmogljivost za izvajanje revizij na podlagi tveganja, saj se prednost namenja obveznim revizijam.
They also have a negative impact on the length of the audit clearance process, which involves a risk that ineligible expenditure may become irrecoverable. 
Omejeno število nega­ tivno vpliva tudi na trajanje procesa revizijskega razčiščevanja, kar prinaša tveganje, da neupravičenih odhodkov ne bo več mogoče izterjati.
CRIS Audit has increased EuropeAid’s capacity to monitor audit activities, as well as collate, analyse and act upon audit findings and recommendations. 
Sistem revizije CRIS je povečal zmogljivost EuropeAid za spremljanje revizijskih dejavnosti, zbiranje in analiziranje revizijskih ugotovitev in priporočil ter ukrepanje na njihovi podlagi.
However, as in previous years(22), and despite reminders from EuropeAid’s central services and updated guidelines, not all Delegations record data in a timely and complete manner; this affects the reliability of the aggregate data used as management information, such as the nature of audit opinions and rates of ineligible expenditure. 
Vendar kljub opominom osrednjih služb EuropeAid in posodobljenim smernicam tako kot v prejšnjih letih(22) nekatere delegacije podatkov ne evidentirajo pravočasno in v celoti. To vpliva na zanesljivost kumuliranih podatkov, ki se uporabljajo kot informacije o upravljanju, kot so vrsta revizij­ skih mnenj in stopnje neupravičenih odhodkov.
Furthermore, CRIS Audit does not always provide accurate data on the cost of audits, nor is it designed to provide information as regards financial corrections performed as the result of audits. 
Poleg tega revizija CRIS ne daje vedno točnih podatkov o stroških revizij, prav tako pa ni zasnovana za zagotavljanje informacij o fina­ nčnih popravkih, ki so rezultat revizij.
As a result, EuropeAid does not yet make full use of the potential of this tool, in particular to ensure that its audit strategy is cost-effective. 
Posledično EuropeAid še ne izkorišča v celoti vseh možnosti, ki jih prinaša to orodje, zlasti za zagotavljanje stroškovne učinkovitosti svoje revizijske strategije.
Internal Audit 47. 
Notranja revizija 47.
TheCourtassessedinternalauditaspartiallyeffective. _____________ (22) Paragraph 39 of the 2008 Annual Report on the EDFs. T H E C O M M I S S I O N ’ S R E P L I E S 44. 
Sodišče je ocenilo, da je notranje revidiranje delno uspešno. _____________ (22) Odstavek 39 letnega poročila o Evropskih razvojnih skladih za leto O D G O VO R I KO M I S I J E 44.
More than 95 % of the 2009 audit reports by the framework contractors were presented in the ‘post 1 October 2007’ format as opposed to about 40 % in 2008. (see AAR footnote 38 in section 3.1.2.1.2.) 
V letu 2009 je bilo več kot 95 % revizijskih poročil osnovnih ponudnikov predstavljenih v obliki „po 1. oktobru 2007“ v nasprotju s približno 40 % v letu 2008 (glej opombo 38 letnega poročila o delu v oddelku 3.1.2.1.2).
While it is true that staffing constraints can have a negative impact on the length of the audit clearance process, the vast majority of audit reports must be received before the Commission makes final payment and therefore the risk that funds become irrecoverable is extremely limited. 
Res je, da lahko kadrovske omejitve negativno vplivajo na trajanje postopka revizijskega razčiščevanja, vendar mora večina revi­ zijskih poročil prispeti, preden Komisija izvede končna plačila, zaradi česar je tveganje, da sredstva postanejo neizterljiva, zelo omejeno.
In 2009 EuropeAid continued its efforts in the audit field and ran six EDF training courses covering 15 Delegations which were attended by 180 Delegation staff members and 220 outside staff (staff from the offices of Authorising Officers, ministries, project managers, NGOs and audit firms). 
V letu 2009 je urad EuropeAid nadaljeval s prizadevanji na revizij­ skem področju in izvedel šest programov usposabljanja ERS, ki so vključevali 15 delegacij, udeležilo pa se jih je 180 članov osebja delegacij in 220 zunanjih sodelavcev (osebje iz uradov nacionalnih odredbodajalcev, ministrstva, vodje projektov, nevladne organizacije in revizijske družbe).
Delegations are regularly reminded of the need for timely updating of CRIS Audit records, including during audit seminars and training. 
Delegacije se redno opozarja na potrebo po pravočasnem posodabljanju revizijskih zapisov CRIS, tudi med revizijskimi semi­ narji in usposabljanjem.
Since February 2010, whenever a contract is signed for an audit (CRIS Contract), the date of signature is automatically transferred to CRIS Audit. 
Od februarja 2010 se ob vsakem podpisu pogodbe za revizijo (pogodba CRIS) datum podpisa samodejno prenese v revizijo CRIS.
Also, the new results screen is more complete and easier to fill in, and an audit cannot be closed if this field is not completed. 
Poleg tega je nova tabela z rezultati popol­ nejša in jo je lažje izpolniti, revizije pa ni mogoče zaključiti, če to polje ni izpolnjeno.
This includes the audit opinion and the amount of ineligible expenditure. 
To vključuje revizijsko mnenje in znesek neupra­ vičenih odhodkov.
Information on recovery orders issued as the result of audits, is included in CRIS Recovery Order module. 
Informacije o izdanih nalogih za izterjavo na podlagi revizije so vključene v modul izdanih nalogov CRIS.
Some improvements could be considered with a view to consolidation, but would require further IT developments. 
Za namene konsolidacije bi bilo mogoče predvideti nekatere izboljšave, vendar bi to zahtevalo nadaljnji razvoj informacijske tehnologije.
Information is available on the amount of final ineligible expenditure detected and corrected at the time of final payment. 
Na voljo so informacije o znesku končnih neupravičenih odhodkov, ugoto­ vljenih in popravljenih v času končnega plačila.
In 2009 this represented 0.7 % by value of invoiced amounts. 
V letu 2009 so predstavljali 0,7 % vrednosti fakturiranih zneskov.
The Commission considers that AIDCO’s internal audit, despite the disruption of its operational capacity in 2009, was effective during that year. 
Komisija meni, da je bila notranja revizija urada EuropeAid – kljub moteni operativni zmogljivosti v letu 2009 – v tem letu uspešna.
Despite the post of Head of the IAC Unit being vacant between 1 July and 15 November the unit finalised 9 follow-up audits (in relation to the 8 planned). 
Čeprav je bilo delovno mesto vodje enote oddelka za notranjo revizijo med 1. julijem in 15. novembrom prosto, je enota zaključila 9 naknadnih revizij (v primerjavi z 8 načrtovanimi).
As for new audits, out of the four planned for 2009, one final audit report and two draft audit reports (equivalent to 85 % of a final audit report according to IAS’ methodology) were submitted in 2009. 
Glede novih revizij je bilo od štirih načrtovanih za leto 2009 v letu 2009 predloženo eno končno revizijsko poročilo in dva osnutka revizijskega poročila (kar je v skladu z metodologijo Službe za notranjo revizijo enakovredno 85 % končnega revizijskega poročila).
EN 264 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S 48. 
2008. 264 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A 48.
The Internal Audit Capability (IAC) operated in compliance with its objective to provide the Director-General with assurance as to the effectiveness and efficiency of risk management, control and internal governance processes. 
Oddelekzanotranjorevizijojedelovalvskladus svojim ciljem, ki je bil generalnemu direktorju nuditi zagoto­ vilo o uspešnosti in učinkovitosti procesov obvladovanja tveganja, kontrole in notranjega vodenja.
However, its operational capacity was significantly disrupted due to staff shortages beyond its control, including the absence of the Head of Unit for most of the year. 
Vendar je njegovo operativno zmogljivost močno oviralo pomanjkanje osebja, na katerega ni mogel vplivati, vključno z odsotnostjo vodje enote, ki je trajala skoraj vse leto.
For these reasons the IAC was not fully able to implement its 2009 work plan. 
Zato oddelek za notranjo revizijo ni mogel v celoti izvesti svojega delovnega načrta za leto 2009.
In its report on the second follow-up audit on the validation of the self-assessment of EuropeAid’s IAC, the Internal Audit Service (IAS) mentioned again the significant amount of time needed for EuropeAid’s management to follow up the IAC’s recommendations. 
Služba za notranjo revizijo je v svojem poročilu o drugi reviziji, izvedeni v okviru nadaljnjega ukrepanja v zvezi s potrditvijo samoocene oddelka za notranjo revizijo v Euro­ peAid, znova omenila, kako veliko časa potrebuje uprava Euro­ peAid za upoštevanje priporočil tega oddelka.
Reliability of Commission management representations 49. 
Zanesljivost poslovodskih predstavitev Komisije 49.
The results of the review of the Commission’s management representation are summarised in Annex 3. 
RezultatipregledaposlovodskepredstavitveKomisijeso povzeti v Prilogi 3.
Theannualactivityreportgivesafairpictureofthe implementation and results of the various supervisory and control systems in place. 
Letnoporočiloodejavnostihdajepoštenoslikoizva­ janja in rezultatov različnih vzpostavljenih nadzornih in kontrolnih sistemov.
It is clear and informative, in particular through its use of quantitative indicators. 
Je jasno in informativno, predvsem zaradi uporabe kvantitativnih kazalnikov.
It states that, given the design and the results of its multiannual control architecture, EuropeAid does not believe that the residual error rate on its portfolio merits a reservation in the Director-General’s declaration of assurance (23). 
V njem je navedeno, da EuropeAid glede na zasnovo in rezultate svoje večletne struk­ ture kontrol meni, da si preostala stopnja napak v njegovem portfelju ne zasluži pridržka v izjavi generalnega direktorja o zanesljivosti (23).
However, it does not provide evidence to support this assertion. 
Vendar niso navedeni dokazi, ki bi podpirali to trditev.
In the absence of a key indicator for the estimated financial impact of residual error after all ex-ante and ex-post controls have been imple­ mented (24), EuropeAid is not in a position to demonstrate that the financial impact of shortcomings and errors remains below the materiality criteria set. 
Ker ni ključnega kazalnika za ocenjeni finančni učinek stopnje napak, ki je preostala po izvedbi vseh pred­ hodnih in naknadnih kontrol (24), EuropeAid ne more doka­ zati, da finančni učinek pomanjkljivosti in napak ostaja pod merili pomembnosti, ki so bila določena.
Withrespecttothefinancialyear2009,EuropeAid’s Director-General declared that he obtained reasonable assurance that existing control procedures gave the necessary guarantees concerning the regularity of transactions. The Court’s audit does not corroborate this assertion. 
Generalni direktor EuropeAid je o proračunskem letu 2009 izjavil, da je pridobil razumno zagotovilo, da so obsto­ ječi kontrolni postopki nudili potrebna jamstva o pravilnost transakcij.
It found that EuropeAid’s systems were partially effective and that payments were overall affected by material error; whilst payments made from the EDFs were free from material error, payments made by EuropeAid from the General Budget of the Community for External Relations and Devel­ opment were affected by material error(25). 
Pri njej je bilo ugotovljeno, da so sistemi EuropeAid delno uspešni in so na plačila kot celoto vplivale pomembne napake; pri plačilih v okviru ERS ni bilo pomembnih napak, vendar so takšne napake vplivale na plačila, ki jih je izvršil EuropeAid iz splošnega proračuna Skupnosti za zunanje odnose in razvoj(25).
The Court considers that the Director-General’s declaration and annual activity report give a partially fair assessment of financial management in relation to regularity. _____________ (23) Page 56. 
Sodišče meni, da izjava generalnega direktorja in letno poročilo o dejavnostih vsebujeta delno pošteno oceno finančnega poslovodenja glede pravilnosti. _____________ (23) Stran 56.
(24) See paragraphs 29 and 54 of the 2008 Annual Report of the Court of Auditors on the EDFs. 
(24) Glej odstavka 29 in 54 letnega poročila Računskega sodišča o ERS za leto 2008.
(25) See Chapter 6 of the 2009 Annual Report of the Court of T H E C O M M I S S I O N ’ S R E P L I E S Auditors on the implementation of the budget. 
(25) Za izvrševanje proračuna glej poglavje 6 letnega poročila Račun­ O D G O VO R I KO M I S I J E skega sodišča za leto 2009.
50. 
SL 50.
The Commission believes that the qualitative and quantitative indicators set out in the four ‘assurance’ building blocks of the Annual Activity Report do indeed provide the evidence to underpin the Director General’s statement of reasonable assurance. 
Komisija meni, da kakovostni in količinski kazalniki, navedeni v štirih temeljnih gradnikih zanesljivosti iz letnega poročila o dejav­ nostih, zagotavljajo dokaz, ki podpira izjavo generalnega direktorja glede razumnega zagotovila.
Never­ theless, EuropeAid recognises that further work could be done to develop specific indicators in relation to the multiannual control framework, and work started in 2010 on consideration of possible methodologies for the estimated financial impact of residual error. 
Vendar urad EuropeAid priznava, da bi lahko še naprej delali na razvoju posebnih kazalnikov v zvezi z večletnim kontrolnim okvirom, in v letu 2010 se je začelo prouče­ vanje možnih metodologij za ocenjeni finančni učinek preostale stopnje napak.
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 265 T H E C O U R T ’ S O B S E R VA T I O N S Conclusions and recommendations 52. 
SL 9.11.2010 UradnilistEvropskeunije 265 U G O T O V I T V E S O D I Š Č A Zaključki in priporočila 52.
Basedonitsauditwork,theCourtconcludesthatthe accounts of the EDFs for the financial year ending 31 December 2009 present fairly, in all material respects, the financial position of the EDFs and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the accounting officer. 
Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da računovodski izkazi ERS za proračunsko leto, ki se je končalo 31. decembra 2009, v vseh pomembnih vidikih pošteno predstavljajo finančno stanje ERS in rezultate njihovih dejavnosti ter denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja.
The Court draws attention to the observations in paragraphs 17 and 18 concerning the amounts of guarantees. 
Opozarja na opažanja v odstavkih 17 in 18 o zneskih garancij.
Basedonitsauditwork,theCourtconcludesthatfor the financial year ending 31 December 2009: (a) the revenue of the EDFs was free from material error; (b) the commitments of the EDFs were free from material error but affected by a significant frequency of non-quan­ tifiable errors; and (c) the payments of the EDFs were free from material error. However, they were affected by frequent non-quantifiable errors. 
Glede proračunskega leta, ki se je končalo 31. decembra 2009, Sodišče na podlagi svojega revizijskega dela meni, da: (a) v prihodkih ERS ni bilo pomembnih napak; (b) v obveznostih ERS ni bilo pomembnih napak, vendar so nanje z bistveno pogostostjo vplivale količinsko neoprede­ ljive napake, in (c) v plačilih ERS ni bilo pomembnih napak, vendar so nanje vplivale pogoste količinsko neopredeljive napake.
As was already noted in the 2008 Annual Report of the Court of Auditors on the EDFs (26), EuropeAid has set up a comprehensive control strategy. 
Kot je bilo ugotovljeno že v letnem poročilu Račun­ skega sodišča o ERS za leto 2008 (26), je EuropeAid vzpostavil obširno strategijo kontrol.
In 2009, EuropeAid continued to bring significant improvements to the design and imple­ mentation of its supervisory and control systems but weak­ nesses remain in certain areas. 
Leta 2009 je še naprej močno izboljševal zasnovo in izvajanje svojih nadzornih in kontrolnih sistemov, toda na nekaterih področjih so še ostale slabosti.
Based on its audit work, the Court concludes that EuropeAid’s supervisory and control systems were partially effective in ensuring the regularity of payments. 
Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so nadzorni in kontrolni sistemi EuropeAid delno uspešno zagotavljali pravilnost plačil.
The following recommendations should be considered in this context: (a) EuropeAid should, in the context of its planned review of its overall control strategy, develop a key indicator for the estimated financial impact of residual errors after all ex-ante and ex-post controls have been implemented, based for example on an examination of a representative stat­ istical sample of closed projects; (b) EuropeAid should, in the context of this review, assess the cost-effectiveness of the various controls, notably of the transactional ex-post control system; _____________ (26) Paragraph 55. 
V tem okviru bi bilo treba razmisliti o naslednjih priporočilih: (a) EuropeAid bi moral v okviru načrtovanega pregleda svoje skupne kontrolne strategije razviti ključni kazalnik ocenje­ nega finančnega učinka stopnje napak, ki je preostala po izvedbi vseh predhodnih in naknadnih kontrol, na primer na podlagi pregleda reprezentativnega vzorca zaključenih projektov; (b) EuropeAid bi moral v okviru tega pregleda oceniti stro­ škovno učinkovitost različnih kontrol, zlasti sistema naknadnih kontrol transakcij; _____________ (26) Odstavek 55.
54. (a) The Commission started work on the consideration of possible methodologies for the development of a key indicator for the estimated financial impact of residual errors in 2010, as set out in the Commission replies to the 2008 Annual Report. (b) The Commission started work on the review of its control strategy in early 2010, as set out in the Commission replies to the 2008 Annual Report. 
O D G O VO R I KO M I S I J E 54. (a) Komisija je začela proučevati možne metodologije za razvoj ključ­ nega kazalnika za ocenjeni finančni učinek preostale stopnje napak v letu 2010, kot je navedeno v odgovorih Komisije na letno poročilo za leto 2008. (b) Komisija je začela s pregledom svoje kontrolne strategije na začetku leta 2010, kot je navedeno v odgovorih Komisije na letno poročilo za leto 2008.
The Commission will produce a Communication on the Tolerable Risk of Error in the field of external aid in 2010. 
V letu 2010 bo pripravila sporočilo o dopustnem tveganju napake na področju zunanje pomoči.
EN 266 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S (c) EuropeAid should finalise and disseminate the financial management toolkit targeting the high inherent risk of errors at the level of implementing organisations, contractors and beneficiaries to ensure adequate knowledge of financial management and eligibility rules; (d) EuropeAid should continue its efforts to ensure that the Delegations record data in CRIS Audit in a comprehensive and timely manner; (e) the design of CRIS Audit should be modified to provide information on the amounts of final ineligible expenditure and financial corrections done after the audit clearance process with the auditee has been completed. 
SL 266 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A (c) EuropeAid bi moral končati in razširjati sklop orodij za finančno poslovodenje, namenjen ugotavljanju tveganja napak pri delovanju na ravni izvajalskih organizacij, izva­ jalcev in upravičencev, da bi zagotovil ustrezno poznavanje pravil za finančno poslovodenje in upravičenost; (d) EuropeAid bi moral nadaljevati svoja prizadevanja za zago­ tovitev, da delegacije evidentirajo podatke v revizijo CRIS celovito in pravočasno; (e) zasnovo revizije CRIS bi bilo treba spremeniti tako, da bi zagotavljala informacije o zneskih končnih neupravičenih odhodkov in finančnih popravkov, izvedenih po koncu procesa revizijskega razčiščevanja z revidirancem. (c) (d) (e) O D G O VO R I KO M I S I J E Sklop orodij za finančno poslovodenje bo končan v letu 2010 in ustrezno se bodo upoštevala vprašanja, ki jih je izpostavilo Sodišče.
Information on recovery orders issued as a result of audits, is included in CRIS Recovery Order module. 
Informacije o izdanih nalogih za izterjavo na podlagi revizije so vključene v modul izdanih nalogov CRIS.
Some improvements could be considered with a view to consoli­ dation but this would require further IT developments. 
Za namene konsolidacije bi bilo mogoče predvideti nekatere izboljšave, vendar bi to zahtevalo nadaljnji razvoj informacijske tehnologije.
Information is available on the amount of final ineligible expen­ diture detected and corrected at the time of final payment. 
Na voljo so informacije o znesku končnih neupravičenih odhodkov, ugotovljenih in popravljenih v času končnega plačila.
In 2009 this represented 0,7 % by value of invoiced amounts. 
V letu 2009 so predstavljali 0,7 % vrednosti fakturiranih zneskov.