natgillin/translations-raw huggingface dataset:
95 The second risk is the funding of a project or expenditure that is not eligible according to the regulations and/or national eligibility rules or which do not comply with some specific rules (such as the EU state aid rules). 
95 Drugo tveganje je financiranje projekta ali odhodkov, ki niso upravičeni v skladu s predpisi in/ali nacionalnimi pravili za upravičenost ali ki ne izpolnjujejo nekaterih posebnih pravil (kot so pravila EU o državni pomoči).
Complex eligibility rules and other conditions can lead to poor targeting of EU funds and sub-optimal use of the EU budget. 
Kompleksna pravila za upravičenost in drugi pogoji lahko povzročijo slabo ciljno usmerjenost sredstev EU in neoptimalno porabo proračunskih sredstev EU.
96 The intangible nature of investments in human capital (for example under the ESF) and the involvement of multiple often small-scale partners in the implementation of projects increase the risk that ineligible costs are accepted or that calculation errors affecting the accuracy of claims are not detected by the systems in place because of their low financial impact. 
96 Nematerialna narava naložb v človeški kapital (na primer v okviru ESS) in sodelovanje več, pogosto manjših partnerjev pri izvajanju projektov povečujeta tveganje, da so sprejeti neupravičeni stroški ali da uvedeni sistemi zaradi majhnega finančnega učinka ne zaznajo napak pri izračunu, ki vplivajo na točnost zahtevkov.
Beneficiaries with unequal administrative capacity might have differing interpretations or inconsistent application of the eligibility criteria and other conditions for EU financing. 
Upravičenci, ki nimajo enakih upravnih zmogljivosti, si lahko merila za upravičenost in druge pogoje za financiranje EU različno razlagajo ali jih nedosledno uporabljajo.
Looking forward: EU 39 agriculture and cohesion spending 2014-2020 A significant redesign of agricultural subsidies 97 As regards EAGF the 2013 CAP reform provides for eight direct aid schemes four of which are mandatory for all Member States and four are only optional. 
Pogled v prihodnost: poraba 39 EU na področju kmetijstva in kohezije v obdobju 2014–2020 Znatno preoblikovanje kmetijskih subvencij 97 V reformi SKP iz leta 2013 je za EKJS predvidenih osem shem neposredne pomoči, od katerih so štiri obvezne za vse države članice, štiri pa neobvezne.
The mandatory schemes are the basic payment scheme (or the single area payment scheme48), the greening payment scheme, the young farmer scheme and the payment scheme for cotton. 
Obvezne sheme so shema osnovnega plačila (ali shema enotnega plačila na po-vršino48), shema ekološkega plačila, shema za mlade kmete in shema plačil za bombaž.
The redistributive payment scheme, the payment scheme for farmers in areas with natural constraints, the coupled support schemes for certain sectors and the small farmer scheme remain optional. 
Shema prerazporeditvenega plačila, shema plačil za kmete na območjih z naravnimi omejitvami, sheme vezane podpore za nekatere sektorje in shema za male kmete so še naprej neobvezne.
The new schemes with the highest levels of spending are the basic payment scheme and the single area payment scheme. 
Novi shemi z najvišjimi stopnjami porabe sta shema osnovnega plačila in shema enotnega plačila na površino.
The greening payment is a payment for practices beneficial for climate and environment. 
Ekološko plačilo je plačilo za prakse, ki ugodno vplivajo na podnebje in okolje.
It represents 30% of the direct aid financial envelope and contains three requirements ο Crop diversification (minimum 2 crops on arable land). ο Maintenance of existing permanent grassland. ο Existence of ecological focus area. 
Pomeni 30 % vseh sredstev neposredne pomoči in vsebuje tri zahteve: ο diverzifikacijo poljščin (najmanj 2 poljščini na ornem zemljišču); ο ohranjanje obstoječega trajnega travinja; ο obstoj površine z ekološkim pomenom.
98 The respect of the greening conditions is mandatory for all beneficiaries of the basic payment scheme and single area payment scheme. 
98 Izpolnjevanje ekološkega pogoja je obvezno za vse upravičence v okviru sheme osnovnega plačila in sheme enotnega plačila na površino.
99 Furthermore, the new CAP rules enlarge the possibilities for Member States to derogate from the principle of decoupling and to re-couple aid to production. 
99 Poleg tega nova pravila SKP razširjajo možnosti držav članic, da odstopijo od načela nevezanosti in da pomoč ponovno vežejo na proizvodnjo.
100 It is a feature of the CAP rules that the application of aid schemes and the definition of key eligibility criteria is left at the discretion of the Member States. 
100 Značilnost pravil SKP je, da sta uporaba shem pomoči ter opredelitev ključnih meril za upravičenost diskrecijska pravica držav članic.
The discretion conferred to the Member States includes key definitions such as ‘active farmer’, ‘agricultural activity’. 
Ta pravica vključuje ključne opredelitve, kot sta „aktivni kmet“ in „kmetijska dejavnost“.
40 Cohesion: a simplification of policy delivery but fewer changes to eligibility rules 101 The rules of cohesion for the new multi-annual financial framework are geared towards a focus on results through a simplification of policy delivery and an increased use of conditionality. 
40 Kohezija: poenostavitev izvajanja politike, vendar manj sprememb pravil za upravičenost 101 Pravila na področju kohezije za novi večletni finančni okvir s poenostavitvijo izvajanja politike in večjo uporabo pogojenosti dajejo poudarek rezultatom.
For this reason important changes were introduced in the general regulation49. 
Zato so bile v splošni uredbi49 uvedene pomembne spremembe.
102 The provisions on eligibility rules are basically unchanged, therefore arrangements for cohesion spending remained complex. 
102 Določbe o pravilih za upravičenost so v bistvu nespremenjene, zato so ureditve za kohezijsko porabo še naprej kompleksne.
There are several layers of rules (common provisions, delegated acts, implementing acts, Commission’s guidelines) as well as national legislations to comply with. 
Upoštevati je treba več plasti pravil (skupne določbe, delegirani akti, izvedbeni akti, smernice Komisije) in nacionalne zakonodaje.
Matters, even those considered key elements by the Court are (to be) covered by delegated acts. 
Zadeve, celo tiste, ki jih Sodišče šteje kot ključne elemente, so (morajo biti) zajete v delegiranih aktih.
103 In the opinion No 7/201150 on the cohesion regulation for 2014-2020 period Court has highlighted that EU spending must offer clear and visible benefits for the EU and for its citizens and in this perspective suggested recasting expenditure programmes in terms of acceptable outputs. 
7/201150 o kohezijski uredbi za obdobje 2014–2020 poudarilo, da mora poraba EU dajati jasne in vidne koristi za EU in njene državljane, ter v zvezi s tem predlagalo, naj se programi odhodkov preoblikujejo z vidika sprejemljivih izložkov.
The provision for the Common Strategic Framework and the introduction of ex-ante conditionalities (introducing intervention logic on the programming phase) should permit addressing the lack of coordination among different EU policies noted in the past. 
Določba o skupnem strateškem okviru in uvedba predhodnih pogojenosti (uvedba intervencijske logike za fazo načrtovanja) bi morali omogočiti reševanje pomanjkanja usklajenosti med različnimi politikami EU, ki je bilo opaženo v preteklosti.
104 Despite the claimed focus on results, the scheme however remains fundamentally input-based, and therefore oriented towards compliance rather than performance. 
104 Shema, ki naj bi bila osredotočena na rezultate, v bistvu še vedno temelji na vložkih in je zato bolj usmerjena v skladnost kot v uspešnost.
The latter objective is essentially left to the introduction of a performance reserve (whose success will depend on the capacity to develop suitable indicators) and of joint action plans51. 
Slednji cilj je pravzaprav prepuščen uvedbi rezerve za uspešnost (katere uspeh bo odvisen od sposobnosti razvoja primernih kazalnikov) in skupnih akcijskih načrtov51.
Do the changes in the respective roles, responsibilities and reporting obligations of the Commission and national authorities give stakeholders better information on levels of irregularity? 
Ali spremembe vloge, odgovornosti in obveznosti poročanja Komisije in nacionalnih organov zagotavljajo deležnikom boljše informacije o stopnjah nepravilnosti?
105 From 2014 (for cohesion) and 2015 (for agriculture) a ‘reinforcement of assurance system’ is intended to provide the Commission with better information on errors in shared management. 
105 Od leta 2014 (za kohezijo) in 2015 (za kmetijstvo) je namen okrepitve sistema zagotovil zagotoviti Komisiji boljše informacije o napakah v okviru deljenega upravljanja.
Independent audit bodies will carry out audits and annually calculate error rates (based on representative samples) for each Member State and policy area. 
Neodvisni revizijski organi bodo izvajali revizije in vsako leto izračunali stopnje napake (na podlagi reprezentativnih vzorcev) za posamezne države članice in področja.
Looking forward: EU agriculture and cohesion spending 2014-2020 
Pogled v prihodnost: poraba EU na področju kmetijstva in kohezije v obdobju 2014–2020
41 Reinforcement of assurance should provide the Commission and the stakeholders with better information on error rates in payments per Member State. 
41 Namen okrepitve zagotovil je Komisiji in deležnikom zagotoviti boljše informacije o stopnjah napake pri plačilih po posameznih državah članicah.
If information is of good quality and available in good time, this development would in principle allow the Court to make more use of the work of the Commission and the Member States. 
Če bi bile informacije kakovostne in zagotovljene zgodaj, bi Sodišče načeloma lahko bolj izkoristilo delo Komisije in držav članic.
For this to be possible, the Court has to have earlier access to results and assurance on the scope and quality of the work performed (see also paragraph 109). 
Za to bi moralo imeti prej na voljo rezultate in zagotovila o obsegu in kakovosti opravljenega dela (glej tudi odstavek 109).
Where the Court has reviewed the work of audit bodies carried out on a voluntary basis it has found limitations in the reliability of this work. 
Kadar je Sodišče pregledalo delo revizijskih organov, opravljeno na prostovoljni podlagi, je ugotovilo omejitve pri njegovi zanesljivosti.
A stronger annual framework for accountability mechanisms in cohesion 107 In cohesion, rules for the new period place further emphasis on Member State responsibilities for systems set-up and financial management. 
Strožji letni okvir za mehanizme odgovornosti na področju kohezije 107 Pravila za novo obdobje na področju kohezije dodatno poudarjajo odgovornost držav članic za vzpostavitev sistemov in finančno poslovodenje.
Managing and certifying authorities52 are designated by the Member States. 
Organe upravljanja in certifikacijske organe52 imenujejo države članice.
The Commission’s approval of the designation process is not required. 
Odobritev Komisije pri tem postopku ni potrebna.
108 The Commission introduced the concept of the accounting year (June (n-1) to June n) and the annual preparation of accounts under the new legislative framework. 
108 Komisija je v novem zakonodajnem okviru uvedla koncept obračunskega leta (od junija (n–1) do junija n) in letno pripravo računovodskih izkazov.
The financial accounts certified by the certifying authority have to be submitted to the Commission by February (n+1) and must be accompanied by: ο Management declaration and ‘an annual summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned’53. 
Računovodske izkaze, ki jih potrdi certifikacijski organ, je treba Komisiji predložiti do februarja leta (n+1). Priložiti jim je treba: ο izjavo poslovodstva ter letni povzetek končnih revizijskih poročil in izvedenih kontrol, vključno z analizo narave in razsežnosti napak ter pomanjkljivosti, ugotovljenih v sistemih, in sprejetimi ali načrtovanimi korektivnimi ukrepi53.
It should cover the functioning of the management and control system, the legality and regularity of the underlying transactions and the respect of the principles of sound financial management. ο A control report (to be prepared by the audit authorities) with an audit opinion on the accounts, on the operation of systems, on legality and regularity of expenditure54. 
To bi moralo zajemati delovanje sistemov upravljanja in kontrolnih sistemov, zakonitost in pravilnost z izkazi povezanih transakcij in upoštevanje načel dobrega finančnega poslovodenja; ο poročilo o nadzoru (ki ga pripravijo revizijski organi) z revizijskim mnenjem o računovodskih izkazih, delovanju sistemov ter zakonitosti in pravilnosti odhodkov54.
109 The Commission has to decide on the acceptance of the accounts by May (n+1). 
109 Komisija se o potrditvi računovodskih izkazov odloči do maja leta (n+1).
Thus Member States have 8 months55 to prepare and submit the annual accounts, and the Commission – 3 months to conclude upon these accounts. 
Tako imajo države članice 8 mesecev55 časa za pripravo in predložitev letnih računovodskih izkazov, Komisija pa 3 mesece za sprejetje sklepa o teh izkazih.
For the Court to take account of the Commission validated information in its work, it needs to have earlier access to it. 
Da lahko Sodišče pri svojem delu upošteva informacije, ki jih je potrdila Komisija, jih mora imeti dovolj zgodaj na voljo.
Looking forward: EU agriculture and cohesion spending 2014-2020 A basis for better information on legality and regularity in agriculture 106 
Pogled v prihodnost: poraba EU na področju kmetijstva in kohezije v obdobju 2014–2020 Podlaga za boljše informacije o zakonitosti in pravilnosti v kmetijstvu 106
42 Since the Commission will use the work of the national authorities as a source of assurance, it is essential that the scope and quality of the work that underlies the opinions and the declarations are appropriately clarified and that it reviews their systems and their performance in order to ensure that their work is reliable. 
42 Ker bo Komisija kot vir za svoje zagotovilo uporabila delo nacionalnih organov, je bistveno, da sta obseg in kakovost dela, na katerem temeljijo mnenja in izjave, ustrezno pojasnjena ter da Komisija pregleda sisteme in uspešnost nacionalnih organov, da bi zagotovila zanesljivost njihovega dela.
111 The general regulation extends the ‘financial corrections’ mechanism and foresees application of net corrections in some specific circumstances. 
111 Splošna uredba razširja mehanizme finančnih popravkov in v nekaterih posebnih okoliščinah predvideva uporabo neto popravkov.
This is foreseen for example when the Commission identifies irregularities relating to serious deficiencies of the effective functioning of the management and control systems, which were not reported in the annual accounts and related declarations. 
To je na primer predvideno, kadar Komisija odkrije nepravilnosti, ki se nanašajo na resne pomanjkljivosti pri uspešnem delovanju sistemov upravljanja in kontrolnih sistemov, ki niso prikazane v letnih računovodskih izkazih in z njimi povezanih izjavah.
The Commission believes that this will provide a stronger incentive for national authorities to provide reliable information. 
Komisija meni, da bo to močnejša spodbuda nacionalnim organom, da zagotovijo zanesljive informacije.
Implications of developments for accountability and the role of the Court: the challenge of auditing the reliability of control information provided by the Commission and the national authorities 112 The new provisions applicable to shared management for the 2014-2020 Financial Framework require the Member State audit bodies to provide certificates on legality and regularity of transactions, as well as, endorse the Member States’ control statistics provided to the Commission. 
Posledice tega razvoja za odgovornost in vloga Sodišča: izzivi pri revidiranju zanesljivosti informacij o kontrolah, ki jih zagotavljajo Komisija in nacionalni organi 112 Nove določbe, ki se uporabljajo za deljeno upravljanje v finančnem okviru 2014–2020, zahtevajo, da revizijski organi držav članic predložijo potrdila o zakonitosti in pravilnosti transakcij ter potrdijo statistične podatke držav članic o kontrolah, ki jih te predložijo Komisiji.
While the requirement has been in place for cohesion since 2007, for agriculture, this is a significant increase in the responsibilities of the certification bodies. 
Čeprav je bila ta zahteva za kohezijo uvedena že leta 2007, pa za kmetijstvo to pomeni veliko povečanje odgovornosti certifikacijskih organov.
113 The Commission has been working on improvement of the quality and accuracy of control statistics reported by Member States for the past few years already. 
113 Komisija si že nekaj let prizadeva za izboljšanje kakovosti in točnosti statističnih podatkov o kontrolah, ki jih sporočajo države članice.
As mentioned earlier in this overview, in recent years the Commission has taken the initiative to adjust the control statistics provided by the Member States so as to disclose in the annual activity reports data which are closer to what the Commission considers as correct and representative. 
Kot je bilo že omenjeno v tem pregledu, je Komisija v zadnjih letih prevzela pobudo za prilagoditev statističnih podatkov o kontrolah, ki jih predložijo države članice, tako da bi se v letnih poročilih o dejavnostih objavljali podatki, ki so bližje temu, kar Komisija šteje kot pravilno in reprezentativno.
114 This improvement in the quality of control statistics represents a major challenge for the Commission, as it involves not only monitoring and reviewing the provided numbers, but also taking action to adjust and improve the data itself, as well as to provide further guidance and support to those auditing the expenditure and producing the statistics. 
114 Izboljšanje kakovosti statističnih podatkov o kontrolah je velik izziv za Komisijo, saj ne pomeni le spremljanja in pregledovanja predloženih številk, ampak tudi sprejemanje ukrepov za prilagoditev in izboljšanje podatkov samih ter za zagotovitev nadaljnjih smernic in podpore za tiste, ki revidirajo odhodke in pripravljajo statistične podatke.
Looking forward: EU agriculture and cohesion spending 2014-2020 110 
Pogled v prihodnost: poraba EU na področju kmetijstva in kohezije v obdobju 2014–2020 110
Key conclusions 43 115 The key conclusions of the overview are: ο Spending in the 2007-2013 period followed the pattern of previous periods. 
Glavni zaključki 43 115 Glavni zaključki pregleda so: ο Poraba v obdobju 2007–2013 je sledila vzorcu prejšnjih obdobij.
Except for direct aid and market support for farmers in agriculture, the pressure to spend funds is a key component of risk for shared management expenditure. ο The main risks to regularity of agricultural spending are the ineligibility of land, animals, or costs on which subsidy payments are based, of beneficiaries in receipt of subsidies, and the incorrect calculation of subsidies (even though these risks are mitigated to some extent by the operation of IACS). 
Razen za neposredno pomoč in tržno podporo kmetom v kmetijstvu je pritisk, naj se sredstva porabijo, ena ključnih sestavin tveganja pri odhodkih v okviru deljenega upravljanja. ο Glavna tveganja v zvezi s pravilnostjo porabe v kmetijstvu so neupravičenost zemljišč, živali ali stroškov, na katerih temeljijo izplačila subvencij, in upravičencev, ki prejemajo subvencije, ter nepravilen izračun subvencij (čeprav se ta tveganja delno zmanjšujejo z delovanjem IAKS).
Breaches of agri-environment requirements, of specific requirements for investment projects, and of procurement rules are important factors increasing the risk for rural development spending, ο The biggest risk in cohesion spending relates to breaches of EU and/or national public procurement rules. 
Kršitve kmetijsko–okoljskih zahtev, posebnih zahtev za naložbene projekte in pravil javnega naročanja so pomembni dejavniki, ki povečujejo tveganje za porabo na področju razvoja podeželja. ο Največje tveganje pri porabi na področju kohezije se nanaša na kršitve evropskih in/ali nacionalnih pravil javnega naročanja.
The next biggest risk is that expenditure (or projects) is not eligible for EU subsidy. ο While there is significant scope to improve control systems, the key challenge is to take action to make programmes easier to manage. 
Naslednje največje tveganje pomenijo odhodki (ali projekti), ki niso upravičeni do subvencije EU. ο Kontrolni sistemi bi lahko bili veliko boljši. Ključni izziv pri tem je, da se sprejmejo ukrepi, s katerimi bo programe laže upravljati.
The Court finds error throughout the EU Member States. 
Sodišče ugotavlja napake po vseh državah članicah EU.
Over the period covered by this overview, the Court has examined many control systems in the Member States and in the Commission and has predominantly concluded that they are ‘partially effective’. 
V obdobju, zajetem v ta pregled, je preučilo številne kontrolne sisteme držav članic in Komisije. Večinoma je ugotovilo, da so delno uspešni.
The fact that, despite this classification of systems, the Court finds errors in nearly half of transactions it examines illustrates inter alia the complexity of eligibility rules and of management systems for EU spending programmes. ο There have been improvements in reporting on risk and on error by authorities in the Member States, but the Commission continues to face significant challenges in ensuring that this information is reliable. ο Changes to regulations for the new period may not have overall a significant impact on the level of risk. 
Dejstvo, da Sodišče kljub tej razvrstitvi sistemov najde napake v skoraj polovici transakcij, ki jih preuči, med drugim kaže na kompleksnost pravil za upravičenost in sistemov upravljanja za programe porabe EU. ο Pri poročanju organov držav članic o tveganjih in napakah so bile dosežene izboljšave, vendar se Komisija še naprej sooča s pomembnimi izzivi pri zagotavljanju zanesljivosti teh informacij. ο Spremembe predpisov za novo obdobje morda nimajo vedno pomembnega učinka na stopnjo tveganja.
While there is some welcome simplification of rules, some spending schemes will continue to pose challenges for managers in all Member States. ο Many errors have arisen because the overall management and control architecture is complex. 
Pravila so sicer nekoliko poenostavljena, kar je dobrodošla novost, vendar bodo nekatere sheme porabe še naprej izziv upravljavcem sredstev v vseh državah članicah. ο Številne napake so posledica kompleksnosti splošne strukture upravljanja in kontrol.
Efforts being made in Member States to improve the situation need to continue. 
Države članice bi si morale še naprej prizadevati za izboljšanje tega stanja.
Annexes 44 Commitments and payments for headings 1.b (cohesion) and 2 (agriculture) by Member State 100 000 90 000 80 000 70 000 60 000 50 000 40 000 30 000 20 000 10 000 0 100 000 90 000 80 000 70 000 60 000 50 000 40 000 30 000 20 000 10 000 0 Heading 1.b Heading 2 2007-2013 commitments for headings 1.b and 2 by Member State in million euro 2007-2013 payments for headings 1.b and 2 by Member State in million euro Heading 1.b Heading 2 Source: Reports on budgetary and financial management financial years 2007 – 2013. 
Priloge 44 Obveznosti in plačila za razdelka 1b (kohezija) in 2 (kmetijstvo) po državah članicah Obveznosti za obdobje 2007–2013 za razdelka 1b in 2 po državah članicah (v milijonih EUR) 100 000 90 000 80 000 70 000 60 000 50 000 40 000 30 000 20 000 10 000 0 100 000 90 000 80 000 70 000 60 000 50 000 40 000 30 000 20 000 10 000 0 Razdelek 1b Razdelek 2 Plačila za obdobje 2007–2013 za razdelka 1b in 2 po državah članicah (v milijonih EUR) Razdelek 1b Razdelek 2 Vir: poročila o upravljanju proračuna in finančnem poslovodenju za proračunska leta 2007–2013.