natgillin/translations-raw huggingface dataset:
other sources. The agencies employ 6 578 (2013: 6 536) permanent and temporary officials or 14 % (2013: 14 %) of total EU officials authorised under the EU general budget (staff establishment plan). 
V agencijah je zaposlenih približno 6 578 (2013: 6 536) stalnih in začasnih uslužbencev, kar je 14 % (2013: 14 %) vseh uradnikov EU, odobrenih v okviru splošnega proračuna EU (načrt delovnih mest).
In addition, some 3 200 (2013: 2 900) other staff are working for the agencies (contractual or seconded staff). 
Poleg tega za agencije dela še približno 3 200 (2013: 2 900) drugih uslužbencev (pogodbenih ali napotenih uslužbencev).
The increase in staff is primarily concentrated in those agencies assigned additional tasks, those with supervisory responsibility for the financial industry, and the executive agencies with additional responsibilities under Horizon 2020 and other programmes. 
Povečanje števila zaposlenih je opaziti predvsem pri agencijah, ki so jim bile dodeljene dodatne naloge ali ki imajo nadzorne odgovornosti za finančno panogo, ter pri izvajalskih agencijah z dodatnimi odgovornostmi v okviru programa Obzorje 2020 in drugih programov.
Whereas financial risk related to the agencies is relatively low compared to the total EU budget, the reputational risk for the Union is high. Nevertheless, the agencies are highly visible in the Member States and they have significant influence on policy and decision making and programme implementation in areas of vital importance to European citizens, i.e. health, safety, security, freedom and justice. 
Pri agencijah je finančno tveganje glede na celotni proračun EU razmeroma majhno, vendar agencije za ugled Unije pomenijo veliko tveganje, saj so v državah članicah zelo prepoznavne in močno vplivajo na oblikovanje politik in odločanje ter izvajanje programov na področjih, ki so bistvena za evropske državljane, tj. zdravje, varnost, zaščita, svoboda in pravosodje.
INFORMATION IN SUPPORT OF THE COURTŐS OPINIONS 13. 
INFORMACIJE, NA KATERIH TEMELJIJO MNENJA SODIŠČA 13.
Regarding the 31 agencies audited by an independent external auditor, the Court has reviewed the work of the audit firms in accordance with international audit standards. 
Sodišče je pri 31 agencijah, ki jih je revidiral neodvisni zunanji revizor, pregledalo delo revizijskih podjetij v skladu z mednarodnimi revizijskimi standardi.
In forming its opinion on the reliability of the accounts expressed in the SARs, the Court took into account the audit firmsŐ work. 
Pri oblikovanju mnenj o zanesljivosti računovodskih izkazov, izraženih v specifičnih letnih poročilih, je Sodišče upoštevalo delo revizijskih podjetij.
There is adequate assurance for the Court to base its own audit opinions on the reliability of the accounts using the private audit firmsŐ work. 
Sodišče ima ustrezno zagotovilo, da lahko za utemeljitev lastnega mnenja o zanesljivosti računovodskih izkazov uporabi delo zasebnega revizijskega podjetja.
Regarding the legality and regularity of transactions, for which the Court remains exclusively responsible, the audit approach comprises analytical audit procedures, direct testing of transactions and an assessment of the agenciesŐ internal controls. 
Revizijski pristop v zvezi z zakonitostjo in pravilnostjo transakcij, ki sta še vedno v izključni pristojnosti Sodišča, vključuje analitične revizijske postopke, neposredno preizkušanje transakcij in oceno notranjih kontrol agencij.
For the remaining 10 agencies, the Court continued to perform the audit of both the legality and regularity of the underlying transactions and the reliability of the accounts. 
Za preostalih 10 agencij je Sodišče še naprej izvajalo tako revizije zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi, kot tudi revizije zanesljivosti računovodskih izkazov.
AUDIT RESULTS Opinions on the reliability of the accounts 17. 
REZULTATI REVIZIJ Mnenja o zanesljivosti računovodskih izkazov 17.
The final accounts of the 41 agencies present fairly, in all material respects, their financial position as at 31 December 2014 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the CommissionŐs Accounting Officer. 
Zaključni računi 41 agencij v vseh pomembnih pogledih pošteno predstavljajo njihov finančni položaj na dan 31. decembra 2014 ter njihov poslovni izid in denarne tokove za tedaj končano leto v skladu z določbami finančnih uredb, ki se zanje uporabljajo, in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
The Court included emphasis of matter3 paragraphs in relation to the reliability of the accounts of European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (eu-LISA) and the EPF. 
V zvezi z zanesljivostjo računovodskih izkazov Evropske agencije za operativno upravljanje obsežnih informacijskih sistemov s področja svobode, varnosti in pravice (eu-LISA) in Pokojninskega sklada Europola je Sodišče vključilo odstavka o poudarjanju zadeve3.
In the case of eu-LISA, the situation to which the Court drew attention in its 2013 SAR continues, namely the need for reliable and complete data for the valuation of the agencyŐs core information systems, including the costs of hardware, off-the-shelf software and software development. 
V primeru eu-LISA se razmere, na katere je Sodišče opozorilo v svojem specifičnem letnem poročilu za leto 2013 niso spremenile, saj je še vedno prisotna potreba po zanesljivih in popolnih podatkih za vrednotenje glavnih informacijskih sistemov agencije, vključno s stroški strojne opreme ter serijske programske opreme in programske opreme po naročilu.
These assets are being depreciated and while still material for 2014, the amount involved is decreasing each year. 
Ta sredstva se amortizirajo. Njihov znesek za leto 2014 je še vedno pomemben, vendar se iz leta v leto zmanjšuje.
In the case of the EPF, the Court drew attention to the fact that the EPFŐs 2014 accounts were prepared on a going concern basis whereas it is expected that by the end of 2015 there will be no active participants and the liquidation of the Fund is currently being assessed. 
V primeru Pokojninskega sklada Europola je Sodišče opozorilo na to, da je bil zaključni račun sklada za leto 2014 pripravljen na podlagi načela časovne neomejenosti poslovanja čeprav se pričakuje, da do konca leta 2015 ne bo več aktivnih upravičencev, trenutno pa se ocenjuje tudi likvidacija sklada.
Opinions on the legality and regularity of the transactions underlying the accounts 19. 
Mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij 19.
The Court concluded that for the 41 agencies, the transactions underlying the annual accounts for the year ended 31 December 2014 were legal and regular in all material respects. 
Sodišče je za 41 agencij ugotovilo, da so transakcije, povezane z letnimi računovodskimi izkazi za proračunsko leto, ki se je končalo 31. decembra 2014, v vseh pomembnih pogledih zakonite in pravilne.
The Court included an emphasis of matter paragraph in relation to the legality and regularity of the transactions underlying the accounts of EIT. 
Sodišče je v zvezi z zakonitostjo in pravilnostjo transakcij, povezanih z računovodskimi izkazi EIT, vključilo odstavek o poudarjanju zadeve.
The grant agreements signed under the Framework Partnership Agreements (FPA) with the three first ŇKnowledge and Innovation CommunitiesÓ (KICs) stipulate that the EIT financial contribution may not exceed 3 6 An Emphasis of Matter paragraph is used to draw readersŐ attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to usersŐ understanding of the accounts. 
V sporazumih o nepovratnih sredstvih, podpisanih v skladu z okvirnimi partnerskimi sporazumi, sklenjenimi s tremi prvimi skupnostmi znanja in inovacij (SZI), je določeno, da finančni prispevek EIT v prvih petih letih, tj. od 1. januarja 2010 do 31. decembra 2014, ne sme presegati 25 % skupnih odhodkov SZI.
Comments not calling the CourtŐs opinions into question 21. 
Pripombe, zaradi katerih mnenja Sodišča niso vprašljiva 21.
Without calling its opinions into question, the Court made a total of 79 comments (2013: 97) affecting 35 agencies (2013: 35) to highlight matters of importance and to indicate room for improvement. 
Sodišče je, ne da bi bila zato vprašljiva njegova mnenja, izrazilo skupno 79 pripomb (2013: 97) v zvezi s 35 agencijami (2013: 35), v katerih je poudarilo pomembne zadeve in opredelilo področja, na katerih bi bile mogoče nadaljnje izboljšave.
Chart 1 Đ Number of comments by heading Source: Specific reports on the agencies 2014 annual accounts. 
Diagram 1 – Število pripomb po naslovih Vir: specifična poročila o zaključnih računih agencij za leto 2014.
An overview of the comments made for each of the agencies is provided in Annex II. 
Pregled pripomb za posamezne agencije je v Prilogi II.
A summary of the most frequent comments and/or those comments of particular relevance is provided below. 
Povzetek najpogostejših pripomb in/ali pripomb posebnega pomena je v nadaljevanju.
Comment on the reliability of accounts 23. 
Pripomba o zanesljivosti računovodskih izkazov 23.
In addition to the two emphasis of matter paragraphs previously noted, there was one comment on the reliability of the accounts affecting European Securities and Markets Authority (ESMA) that addresses the disclosure of revenue based on estimated amounts rather than actual amounts. 
Poleg dveh že omenjenih odstavkov o poudarjanju zadeve je Sodišče imelo tudi pripombo o zanesljivosti računovodskih izkazov v zvezi z Evropskim organom za vrednostne papirje in trge (ESMA), v kateri obravnava razkritje prejemkov, ki so temeljili na ocenjenih namesto na dejanskih zneskih.
Comments on the legality and regularity of transactions 24. 
Pripombe o zakonitosti in pravilnosti transakcij 24.
The five comments (2013: seven) in this category affect five agencies (2013: seven) and relate to weaknesses in procurement procedures regarding the clarity of the tender technical specifications and the timeliness of the calls for tender; weaknesses in grant controls and compliance with regulatory dates for the collection of fees. 
Pet pripomb (2013: sedem) v tej kategoriji se nanaša na pet agencij (2013: sedem) in obravnava slabosti pri postopkih javnega naročanja, ki so povezane z jasnostjo tehničnih specifikacij v javnih razpisih in pravočasnostjo povabil k oddaji ponudb, slabosti pri kontrolah nepovratnih sredstev in upoštevanje predpisanih rokov za pobiranje pristojbin.
Comments on internal controls 25. 
Pripombe o notranjih kontrolah 25.
The seven comments (2013: 17) affect seven agencies (2013: 10). 
Sedem izraženih pripomb (2013: 17) se nanaša na sedem agencij (2013: 10).
In two cases they relate to weaknesses in grant controls (2013: two) and in another case to weaknesses in controls over assets (2013: two); the other comments refer to different internal control shortcomings. 
Dve se nanašata na slabosti pri kontrolah nepovratnih sredstev (2013: dve), ena na slabosti pri kontrolah sredstev (2013: dve), druge pa na različne pomanjkljivosti pri notranjih kontrolah.
Overall, there has been a significant improvement in internal control. 
Na splošno je bil pri notranjih kontrolah dosežen bistven napredek.
Comments decreased by more than 50 % and there are no comments related to non-implementation of internal control standards (ICS). 
Število pripomb se je zmanjšalo za več kot 50 % in nobena se ni nanašala na neizvajanje standardov notranje kontrole.
Comments on budget implementation 26. 
Pripombe o izvrševanju proračuna 26.
A high level of carry-overs of committed appropriations remains the most frequent comment in this area and affected 28 agencies (2013: 24). 
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 28 agencij (2013: 24).
Although it 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 agenciesŐ 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. 8 ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015 
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 je utemeljena z večletno naravo operacij, postopkov javnega naročanja ali projektov.
High rates of cancellation of carry-overs from previous years were noted in eight cases (2013: seven). 
Visoka stopnja razveljavitev prenosov iz prejšnjih let je bila ugotovljena v osmih primerih (2013: 7).
Such cancellations indicate that the appropriations carried over were made on the basis of over-estimated needs or were otherwise not justified. 
Take razveljavitve pomenijo, da so bile odobritve prenesene v naslednje leto na podlagi previsoko ocenjenih potreb ali da drugače niso bile utemeljene.
There are three comments on insufficient commitments (2013: six) and one comment on high budget transfers (2013: three). 
Tri izražene pripombe so se nanašale na nezadostne prevzete obveznosti (2013: šest) in ena na visoke prerazporeditve proračunskih sredstev (2013: tri).
Other comments 29. 
Druge pripombe 29.
There was a total of 22 other comments (2013: 22) made in respect of 17 agencies (2013: 15), of which seven relate to matters of sound financial management. 
Skupno 22 drugih izraženih pripomb (2013: 22) se je nanašalo na 17 agencij (2013: 15), od tega sedem na zadeve, povezane z dobrim finančnim poslovodenjem.
Four of the seven observations related to weaknesses in procurement and contract management: the accumulation of significant overheads and profits; insufficient competition on price due to excessive concentration on quality; planned objective and activities not sufficiently specific to justify the procurement decision; and poor planning to replace an existing contract which affected fair competition. 
Štiri od sedmih pripomb so se nanašale na slabosti pri vodenju javnih naročil in pogodb: kopičenje režijskih stroškov in dobičkov; nezadostna konkurenca pri cenah zaradi prekomernega osredotočanja na kakovost; načrtovani cilji in dejavnosti niso bili dovolj specifični, da bi upravičili odločitev 9 ADB065126SL02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015
During the audit of one agency, a miscalculation in salaries, resulting in the underpayment of some EU staff recruited before the application of the 2004 Staff Regulations was detected by the Court. 
Pri reviziji ene od agencij je Sodišče odkrilo napačno izračunavanje plač, kar je privedlo do prenizkih plačil nekaterim uslužbencem EU, ki so se zaposlili pred začetkom veljavnosti Kadrovskih predpisov iz leta 2004.
Following further checks requested by the Court the same problem was found in 18 other agencies (total underpayments some 378 670 euro). 
Po nadaljnjih pregledih, ki jih je zahtevalo Sodišče, je bila enaka težava ugotovljena še pri 18 drugih agencijah (prenizka plačila so skupaj znašala približno 378 670 EUR).
However the sums involved were only significant for six agencies and thus specifically mentioned in the relevant SAR. 
Vendar so bili zadevni zneski bistveni le za šest agencij in so bili zato izrecno navedeni v ustreznih specifičnih letnih poročilih.
The European Environment Agency (EEA) contracted backup services with a cloud services provider using an inter-institutional contract procured by DIGIT. 
Evropska agencija za okolje (EEA) je z medinstitucionalno pogodbo, ki jo je sklenil GD za informatiko, najela storitve varnostnega kopiranja pri ponudniku storitev v oblaku.
The conditions of the contract did not ensure that the privileges and immunities of the European Communities, which are applicable to the Agency, were guaranteed, nor that the privacy guarantees granted by Article 7 of the Charter of Fundamental Rights to citizens of the European Union are respected. 
Pogoji iz pogodbe niso zagotovili upoštevanja privilegijev in imunitet Evropskih skupnosti, ki veljajo za Agencijo, niti spoštovanja zagotovil državljanom Evropske unije o zasebnosti, ki jih določa člen 7 Listine o temeljnih pravicah.
It is likely that other agencies will use such services in future. 
Obstaja verjetnost, da bodo takšne storitve v prihodnosti uporabljale tudi druge agencije.
It is important that they ensure that such services provide full protection of the privileges and immunities necessary for the performance of the Agency and privacy of EU citizens. 
Pomembno je, da poskrbijo, da takšne storitve zagotavljajo popolno zaščito privilegijev in imunitet, potrebnih za uspešno delovanje Agencije in zasebnost državljanov EU.
Follow-up of previous yearsŐ comments 32. 
Spremljanje upoštevanja pripomb iz prejšnjih let 32.
The 2014 specific annual reports provide an overview of follow-up actions taken by the agencies in response to open comments from previous years. 
Specifična letna poročila za leto 2014 dajejo pregled nadaljnjih ukrepov, ki so jih agencije sprejele na podlagi nerešenih pripomb iz prejšnjih let.
Annex III shows that for the 153 comments open at the end of 2013, corrective action was completed during 2014 in 51 cases; remained ongoing in 41 cases; and six comments remained outstanding. 
Priloga III kaže, da so bili v letu 2014 popravljalni ukrepi za 153 pripomb, ki so bile konec leta 2013 nerešene v 51 primerih zaključeni, v 41 primerih so se še izvajali, v šestih pa še niso bili izvedeni.
No corrective action was required for 55 comments, mainly in relation to justified budget carry-overs. 
Za 55 pripomb, ki so se nanašale predvsem na utemeljene prenose proračunskih sredstev, niso bili zahtevani popravljalni ukrepi.
All agencies have produced reliable accounts. 
Vse agencije so pripravile zanesljive zaključne račune.
The Court expressed two emphases of matter for eu-LISA and EPF. 
Sodišče je izrazilo dve poudarjeni zadevi, in sicer v zvezi z agencijo eu-LISA in Pokojninskim skladom Europola.
The Court concluded that transactions underlying the accounts were legal and regular for all agencies and expressed one emphasis of matter for EIT. 
Sodišče je ugotovilo, da so bile transakcije, povezane z računovodskimi izkazi, zakonite in pravilne pri vseh agencijah, ter izrazilo eno poudarjeno zadevo, ki se nanaša na Evropski inštitut za inovacije in tehnologijo.
There was one comment in respect of the EEAŐs use of cloud services. 
Izražena je bila ena pripomba v zvezi z uporabo storitev računalništva v oblaku pri Evropski agenciji za okolje.
There were six observations related to underpayments of EU staff recruited before the application of the 2004 Staff Regulations. 
Pet pripomb se je nanašalo na nezadostna plačila uslužbencem EU, ki so se zaposlili pred začetkom veljavnosti Kadrovskih predpisov iz leta 2004.
Agencies further improved their procedures by taking corrective action in response to the CourtŐs comments from previous years. 
Agencije so s popravljalnimi ukrepi, ki so jih sprejele na podlagi pripomb Sodišča iz prejšnjih let, še dodatno izboljšale svoje postopke.
Nevertheless, there is still room for improvement, as indicated by the number of comments made in 2014. 
Kljub temu bi se lahko še marsikaj izboljšalo, kot je razvidno iz števila pripomb v letu 2014.
10 ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015 
11 ADB065126SL02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015
3 Permanent and temporary EU officials (AD, AST and AST/SC) only, according to staff establishment plan. 
3 Samo stalni in začasni uslužbenci EU (AD, AST in AST/SC), skladno z načrtom delovnih mest.
1,4% 14,1% 1,4% 14,0% ADB065126EN02-15AA-CH301-15FIN-RAS-Synthesis_report_2014-OR.xls 15.9.2015 2014 60,5% 2013 51,9% 
2014 2013 60,5% 51,9% ADB065126SL02-15AA-CH301-15FIN-RAS-Synthesis_report_2014-TR.xlsx 15.9.2015 1,4% 14,1% 1,4% 14,0%
Summary of results from the CourtŐs 2013 annual audit of the European Research Joint Undertakings 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4938 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Povzetek rezultatov letne revizije evropskih skupnih podjetij na področju raziskav, ki jo je za leto 2013 opravilo Sodišče 12, rue Alcide De Gasperi – L - 1615 Luxembourg T (+352) 4938 – 1 E eca-info@eca.europa.eu eca.europa.eu
2 CONTENTS Paragraph Introduction 1-6 Information in support of the CourtŐs opinions 7 Audit results 8-21 Opinions on the reliability of the accounts 8 Opinions on the legality and regularity of the transactions underlying the accounts 9-12 Emphasis of matter on the EU contribution to the ITER project costs 13 Comments not calling the CourtŐs opinions into question 14 Presentation of the accounts 15 Budgetary and financial management 16 Internal controls 17-21 Conclusions 22-23 AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 
2 KAZALO Odstavek Uvod 1–6 Informacije v podkrepitev mnenj Sodišča 7 Rezultati revizij 8–21 Mnenja o zanesljivosti računovodskih izkazov 8 Mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij 9–12 Poudarjena zadeva o prispevku EU k stroškom projekta ITER 13 Pripombe, zaradi katerih mnenja Sodišča niso vprašljiva 14 Predstavitev računovodskih izkazov 15 Upravljanje proračuna in finančno poslovodenje 16 Notranje kontrole 17–21 Zaključki 22–23 AEI037059SL02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014
PursuanttotheprovisionsofArticle287oftheTreatyonthefunctioningofthe European Union, the Court has audited the annual accounts for the financial year ended 31 December 2013 and the legality and regularity of the transactions underlying them for seven European Research Joint Undertakings (JUs): Ľ Fusion for Energy - F4E (ITER) Đ Development of Fusion Energy; Ľ Clean Sky Đ Clean Air Transport Technologies; Ľ ARTEMIS Đ Embedded Computing Systems; Ľ IMI Đ Innovative Medicines Initiative; Ľ ENIAC Đ Nanoelectronics; Ľ FCH Đ Fuel Cells and Hydrogen and Ľ SESAR Đ Single European Sky Air Traffic Management Research. 
Sodiščejevskladuzdoločbamičlena287PogodbeodelovanjuEvropskeunijerevidiralo zaključne račune za proračunsko leto, ki se je končalo 31. decembra 2013, ter zakonitost in pravilnost z izkazi povezanih transakcij sedmih evropskih skupnih podjetij na področju raziskav: • Fuzija za energijo – F4E (ITER) – razvoj fuzijske energije, • Čisto nebo – čiste tehnologije zračnega prometa, • ARTEMIS – vgrajeni računalniški sistemi, • IMI – pobuda za inovativna zdravila, • ENIAC – nanoelektronika, • GCV – gorivne celice in vodik ter • SESAR – raziskave o upravljanju zračnega prometa na enotnem evropskem nebu.
ApartfromtheEuropeanUnion(representedbytheCommission),membersoftheJoint Undertakings may include various public and private partners who make contributions to the funding of the activities performed by the Joint Undertakings. 
ČlaniskupnihpodjetijsopolegEvropskeunije(kijozastopaKomisija)lahkotudirazni javni in zasebni partnerji, ki prispevajo k financiranju dejavnosti, ki jih opravljajo skupna podjetja.
The Joint Undertakings either follow a bipartite model with the participation of the European Commission and the Industry, or a tripartite model with the participation also of the Member States1. Joint Undertakings play an important role in implementing research policy in specific areas. 
Skupna podjetja se ravnajo po dvostranskem modelu, pri katerem sodelujeta Evropska komisija in industrija, ali pa tristranskem modelu, pri katerem sodelujejo tudi države članice.1 Skupna podjetja imajo pomembno vlogo pri izvajanju raziskovalnih politik na posameznih področjih.
This summary provides an overview on the results of the CourtŐs annual audits of the Joint Undertakings for the financial year 2013. 
V tem povzetku je pregled rezultatov letnih revizij skupnih podjetij, ki jih je Sodišče opravilo za proračunsko leto 2013.