natgillin/translations-raw huggingface dataset:
These recommendations should be implemented when preparing for the post-2020 legislative framework. 
Ta priporočila naj se izvedejo pri pripravi zakonodajnega okvira za obdobje po letu 2020.
Executive summary 10 XII We also assessed whether the Commission provided adequate and timely guidance and support to Member States as they prepared for the closure of their 2007-2013 programmes. 
Povzetek 10 XII Ocenili smo tudi, ali je Komisija zagotavljala ustrezne in pravočasne smernice in podporo državam članicam, ko so se pripravljale na zaključevanje svojih programov za obdobje 2007–2013.
Overall, we found that the Commission’s closure guidelines for the 2007-2013 period in both cohesion and rural development provide an adequate basis for Member States to prepare effectively for closure. 
Na splošno smo ugotovili, da smernice Komisije o zaključevanju za obdobje 2007–2013 na področjih kohezije in razvoja podeželja nudijo ustrezno osnovo za to, da se države članice uspešno pripravijo na zaključevanje.
The guidelines were timely, and comprehensive, and the Commission delivered additional support addressing the needs of Member States. 
Smernice so bile pravočasne in izčrpne, Komisija pa je zagotovila tudi dodatno podporo, s katero je obravnavala potrebe držav članic.
The Member States were satisfied with the Commission’s support and considered, largely, that they were well prepared for the closure exercise. 
Države članice so bile zadovoljne s podporo Komisije in so v veliki meri menile, da so dobro pripravljene na zaključevanje.
XIII We identified certain risks that need to be addressed during the 2007-2013 closure of cohesion and rural development programmes. 
XIII Ugotovili smo nekatera tveganja, ki jih je treba obravnavati pri zaključevanju programov na področjih kohezije in razvoja podeželja za obdobje 2007–2013.
In particular, there are no binding deadlines for some areas relevant to closure which may contribute to additional delays in the closure process. 
Predvsem ni zavezujočih rokov za nekatera področja, ki so pomembna za zaključevanje, kar lahko pripomore k dodatnim zamudam v procesu zaključevanja.
We also found that some requirements, namely those related to non-functioning projects and the reporting of a residual risk rate, help to mitigate the risks associated with closure. 
Ugotovili smo tudi, da nekatere od zahtev – tiste, ki se nanašajo na nedelujoče projekte in sporočanje stopnje preostalega tveganja – pomagajo zmanjšati tveganja, povezana z zaključevanjem.
Others, such as the phasing of non-major projects, are necessary, but, as currently formulated may complicate the closure exercise. 
Druge, kot je na primer delitev manjših projektov v faze, so nujne, vendar lahko v svoji trenutni obliki zapletejo zaključevanje.
Lastly, we are concerned that checks at Member State and/or Commission level are not sufficient to ensure the legality and regularity at closure of expenditure concerning financial instruments, contractual advances and some state aid-relevant major projects. 
Poleg tega nas skrbi, da pregledi na ravni držav članic/ Komisije ne zadoščajo za zagotavljanje, da so odhodki, povezani s finančnimi instrumenti, pogodbenimi predujmi in nekaterimi velikimi projekti, ki so povezani z državno pomočjo, ob zaključku zakoniti in pravilni.
XIV The Commission therefore needs to remain vigilant to guarantee the robustness of the 2007-2013 closure exercise. 
XIV Zato mora Komisija ostati pozorna na zagotavljanje, da bo zaključevanje za obdobje 2007–2013 dobro.
To make sure that all risks are properly addressed during the closure of 2007-2013 cohesion and rural development programmes, we recommend that the Commission should ensure that: - major project approval decisions are taken promptly, and - Member States implement specific procedures to verify the eligibility of expenditure, in particular that related to financial instruments and contractual advances. 
Da se pri zaključevanju programov na področjih kohezije in razvoja podeželja za obdobje 2007–2013 omogoči ustrezna obravnava vseh tveganj, priporočamo, naj Komisija zagotovi: – da bodo odločitve o odobritvi velikih projektov sprejete hitro in – da bodo države članice izvajale posebne postopke za preverjanje upravičenosti odhodkov, zlasti tistih, ki so povezani s finančnimi instrumenti in pogodbenimi predujmi.
XV We also recommend that the Member State managing authorities pay the full EU contribution to project beneficiaries in a timely manner. 
XV Priporočamo tudi, naj organi upravljanja držav članic pravočasno izplačajo celotni prispevek EU projektnim upravičencem.
320). and rural development policy areas Programme periods and budget allocation 01 Cohesion and rural development policy expenditure makes up a large part (approximately 44 %) of the overall EU budget. 
Uvod 11 Zaključek večletnih programov na področjih kohezije Programska obdobja in dodeljena proračunska sredstva 01 Odhodki za kohezijsko politiko in politiko razvoja podeželja predstavljajo velik del (približno 44 %) skupnega proračuna EU.
These and other EU spending policies are planned and implemented within a multiannual ‘financial framework’ (MFF) covering programming for a fixed period of several years. 
Ti odhodki in druge politike porabe EU se načrtujejo in izvajajo z večletnim finančnim okvirom, ki zajema programsko načrtovanje za fiksno obdobje nekaj let.
This period coincides with programme periods for the cohesion and rural development areas. 
To obdobje sovpada s programskimi obdobji za področji kohezije in razvoja podeželja.
The three last periods cover 2000-2006, 2007-2013 and 2014-2020. 
Zadnja tri obdobja zajemajo leta 2000–2006, 2007–2013 in 2014–2020.
02 The cohesion and rural development areas have similar characteristics in terms of their delivery mechanisms, instruments and control systems. 
02 Značilnosti izvedbenih mehanizmov, instrumentov in kontrolnih sistemov so na področjih kohezije in razvoja podeželja podobne.
Both aim at reducing regional disparities (see Box 1) and for the 2014-2020 period both areas are financed by the European Structural and Investment Funds (ESIFs)1. 
Na obeh področjih je cilj zmanjšati regionalne razlike (glej okvir 1) in v obdobju 2014–2020 se obe financirata iz evropskih strukturnih in investicijskih skladov (skladi ESI)1.
Policy objectives of the cohesion and rural development policy areas Cohesion policy aims to reduce development disparities between different regions, restructuring declining industrial areas and diversifying rural areas, and to encourage cross-border, transnational and interregional cooperation. 
320). in razvoja podeželja Cilji politik na področjih kohezije in razvoja podeželja Cilj kohezijske politike je zmanjšati razlike v razvoju med različnimi regijami, prestrukturirati nazadujoča industrijska območja, diverzificirati podeželska območja ter spodbujati čezmejno, nadnacionalno in medregionalno sodelovanje.
Rural development policy aims to improve the countryside and the situation for people living there by enhancing competitiveness of the agricultural and forestry sector, improving the environment and quality of life in rural areas and encouraging diversification of the rural economy. 
Cilj politike razvoja podeželja je izboljšati podeželje in položaj tamkajšnjih prebivalcev z okrepitvijo konkurenčnosti kmetijskega in gozdarskega sektorja, izboljšanjem okolja in kakovosti življenja na podeželskih območjih ter spodbujanjem diverzifikacije podeželskega gospodarstva.
Introduction 12 03 For the 2014-2020 programme period, around 460 billion euros was allocated to cohesion and rural development programmes from the EU budget, compared with around 430 billion euros for 2007-2013 and 300 billion euros for 2000-2006 (see Figure 1). 
Uvod 12 03 Za programsko obdobje 2014–2020 je bilo iz proračuna EU za kohezijske programe in programe razvoja podeželja dodeljenih približno 460 milijard EUR.
This represents approximately 40 % of the total EU budget for 2000-2006, 44 % for 2007-2013 and 43 % for 2014-2020. 
To predstavlja približno 40 % skupnega proračuna EU za obdobje 2000–2006, 44 % za obdobje 2007–2013 in 43 % za obdobje 2014–2020.
EU allocations for the 2000-2006, 2007-2013 and 2014-2020 periods (billion euro) 618 OPs 152 RDPs 440 OPs 510 OPs 94 RDPs 118 RDPs 2014-2020 2007-2013 2000-2006 Cohesion Rural development 0 100 200 300 400 500 NB: The MFFs adjusted for 2006 (EU-25), 2013 (EU-27) and 2017 (EU-28) respectively were used to compile the diagram. 
Dodeljena proračunska sredstva EU za obdobja 2000–2006, 2007–2013 in 2014–2020 (v milijardah EUR) 618 OP 152 PRP 440 OP 510 OP 94 PRP 118 PRP 2014–2020 2007–2013 2000–2006 Kohezija Razvoj podeželja 0 100 200 300 400 500 Opomba: Za pripravo grafičnega prikaza so bili uporabljeni večletni finančni okviri, prilagojeni za leta 2006 (EU-25), 2013 (EU-27) in 2017 (EU-28).
Source: ECA based on Commission data. 
Vir: Evropsko računsko sodišče na podlagi podatkov Komisije.
Introduction 13 Shared management of cohesion and rural development policies 04 The responsibility for implementing cohesion and rural development policies is shared between the Member States and the European Commission. 
Uvod 13 Deljeno upravljanje kohezijske politike in politike razvoja podeželja 04 Odgovornost za izvajanje kohezijske politike in politike razvoja podeželja si delijo države članice in Evropska komisija.
The Commission approves multiannual programmes on the basis of Member States’ proposals. 
Komisija na podlagi predlogov držav članic odobri večletne programe.
05 At the Commission, the Directorates-General for Regional and Urban Policy (DG REGIO), Employment, Social Affairs and Inclusion (DG EMPL) and Agriculture and Rural Development (DG AGRI) are responsible for the management of these policy areas. 
05 Na Komisiji so za upravljanje teh področij odgovorni generalni direktorati za regionalno in mestno politiko (GD REGIO), za zaposlovanje, socialne zadeve in vključevanje (GD EMPL) ter za kmetijstvo in razvoj podeželja (GD AGRI).
In the Member States, national and/or regional programme authorities for cohesion and rural development are tasked with ensuring the legality and regularity of co-financed operations under the Commission’s supervision and final responsibility2. 
V državah članicah so za zagotavljanje zakonitosti in pravilnosti sofinanciranih operacij zadolženi nacionalni in/ali regionalni organi, pristojni za programe na področjih kohezije in razvoja podeželja, in sicer pod nadzorom Komisije, ki ima tudi končno odgovornost2.
Closure as the last step in the programme lifecycle 06 The approval, implementation and closure of multiannual programmes are a cyclical process. 
Zaključek kot zadnja faza v življenjskem ciklusu programa 06 Odobritev, izvajanje in zaključek večletnih programov so cikličen proces.
The three stages in the life of a programme are explained in Figure 2. 
Tri faze v življenjskem ciklusu programa so pojasnjene na sliki 2.
07 Closure, the last stage in the lifecycle of a programme, is defined in the EU financial regulation and the sectoral regulations for both policy areas as taking place upon the payment of the balance which clears all preceding expenditure (also referred to as final balance) to the Member State or the recovery of sums paid in excess by the Commission3. 
07 Za zaključek, zadnjo fazo v življenjskem ciklusu programa, je v finančni uredbi in v sektorskih uredbah za obe področji opredeljeno, da se zgodi ob plačilu razlike državi članici, s katerim so obračunani vsi prejšnji odhodki (plačilo se imenuje tudi končno plačilo) ali ob izterjavi previsokih zneskov, ki jih je izplačala Komisija3.
2 Article 317 of the Treaty on the Functioning of the European Union (TFEU). 
2 Člen 317 Pogodbe o delovanju Evropske unije (PDEU).
3 Article 90 of Regulation (EU, EURATOM) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (the Financial Regulation) (OJ L 298, 26.10.2012, p. 
3 Člen 90 Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije, in razveljavitvi Uredbe Sveta (ES, Euratom) št.
1); Article 109(3) of the Rules of Application of the Financial Regulation; Article 89(5) of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund (OJ L 210, 31.7.2006, p. 
1); člen 109(3) pravil uporabe finančne uredbe; člen 89(5) Uredbe Sveta (ES) št. 1083/2006 o splošnih določbah o Evropskem skladu za regionalni razvoj, Evropskem socialnem skladu in Kohezijskem skladu (UL L 210, 31.7.2006, str.
25); and Article 37 of Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 
25); in člen 37 Uredbe (EU) št. 1306/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o financiranju, upravljanju in spremljanju skupne kmetijske politike in razveljavitvi uredb Sveta (EGS) št.
Introduction 14 The lifecycle of multiannual programmes in cohesion and rural development Programmeapproval The Member States prepare programmes for implementing the policy at national or regional level, which are approved by the Commission. 
Uvod 14 Življenjski ciklus večletnih programov na področjih kohezije in razvoja podeželja Odobritev programa Države članice pripravijo programe za izvajanje politike na nacionalni ali regionalni ravni, ki jih odobri Komisija.
In order to ensure liquidity so that funds are available for the support to beneficiaries from the start of the programme the Commission provides pre-financing to the Member States. 
Komisija zagotovi predfinanciranje državam članicam, da bi zagotovila likvidnost, tako da so sredstva od začetka programa na voljo za podporo upravičencem.
Implementation The Member States implement the programmes through selection of individual operations on the basis of agreed criteria. 
Izvajanje Države članice izvajajo programe z izborom posameznih operacij na podlagi dogovorjenih meril.
During the programming period the Member States reimburse the beneficiaries for costs incurred based on expenditure declarations. 
Med programskim obdobjem države članice upravičencem na podlagi izjav o odhodkih povrnejo nastale stroške.
These declarations are then aggregated into periodic payment claims certified by the Member State authorities and submitted to the Commission for co-financing. 
Te posamezne izjave se nato združijo v redne zahtevke za plačilo, ki jih potrdijo organi države članice, nato pa se predložijo Komisiji v sofinanciranje.
The Commission makes interim payments to the Member States based on these payment claims. 
Na podlagi teh zahtevkov za plačilo Komisija izvede vmesna plačila državam članicam.
The Member States have two years after the end of the programming period to finalise the implementation of the programmes, therefore the latest date for making payments under the 2007-2013 period was 31 December 2015. 
Države članice imajo po koncu programskega obdobja na voljo dve leti, da končajo izvajanje programov. Zato je bil v obdobju 2007–2013 najpoznejši datum za izvedbo plačil 31. december 2015.
Programme approval Closure After the end of the period, the programmes have to be closed. 
Zaključevanje Po koncu obdobja je treba programe zaključiti.
For both policy areas, the closure of a programme is defined as the financial settlement through the payment of the final balance to the Member State or the recovery of sums paid in excess by the Commission. 
Za obe področji je zaključek programa opredeljen kot finančna poravnava s plačilom končnega zneska državi članici ali izterjava previsokih zneskov, ki jih je izplačala Komisija.
The Member States have 6 months (for rural development) or 15 months (for cohesion) to submit closure documents to the Commission. Implementation Source: ECA. 
Države članice imajo na voljo šest mesecev (na področju razvoja podeželja) ali 15 mesecev (na področju kohezije), da dokumente o zaključku predložijo Komisiji.
Closure Next period Current period Figure 2 
Odobritev programa Izvajanje Zaključevanje Naslednje obdobje Tekoče obdobje Slika 2
Introduction 15 08 However, ‘closure’ also refers to the process of terminating a programme, which involves the submission of documents by Member States to the Commission, resulting in the payment of the final balance. 
Uvod 15 08 Zaključek pa pomeni tudi proces končanja programa, v okviru katerega države članice Komisiji predložijo dokumente, na podlagi česar sledi končno plačilo.
In both policy areas the terms of closure arrangements are set in the respective regulations, which are listed in Annex I. 09 Closure is a crucial moment in the lifecycle of a programme because: ο the Commission is required to accept only expenditure implemented in accordance with the EU and national rules. 
Za obe področji so pogoji ureditev za zaključevanje določeni v uredbah, ki so navedene v Prilogi I. 09 Zaključek je bistven trenutek v življenjskem ciklusu programa, saj: ο mora Komisija sprejeti samo odhodke, izvršene v skladu s pravili EU in nacionalnimi pravili.
In particular, this means that only expenditure used in accordance with the objectives of the programmes and spent in a legal and regular manner can be reimbursed from the EU budget; and ο Member States have to make sure that spending is in line with the applicable legal requirements and the principles of sound financial management. 
To zlasti pomeni, da je mogoče iz proračuna EU povrniti samo odhodke, ki so bili porabljeni v skladu s cilji programa ter na zakonit in pravilen način, ο se morajo države članice prepričati, da je poraba v skladu z veljavnimi pravnimi zahtevami in načeli dobrega finančnega poslovodenja.
All irregular spending detected and corrected by the Commission after closure can result in a net reduction in EU funding for the programme. 
Vsa nepravilna poraba, ki jo Komisija ugotovi in popravi po zaključku, lahko pomeni neto zmanjšanje financiranja, ki ga EU izplača za program.
In rural development, all such corrections have a net effect on the EU funding. 
Na področju razvoja podeželja imajo vsi taki popravki neto učinek na financiranje EU.
10 At the same time, the EU regulations require the EU funds made available to co-finance operations in the Member States to be spent within the deadlines specified in the regulations. 
10 Hkrati uredbe EU zahtevajo, da se sredstva EU, ki so dana na razpolago za sofinanciranje operacij v državah članicah, porabijo v rokih, določenih v uredbah.
The pressure on Member States to use up these funds increases as the end of the eligibility period approaches, since they could risk losing any unspent share of their initial allocation. 
Ko se bliža konec obdobja upravičenosti, se poveča pritisk na države članice, naj porabijo ta sredstva, saj sicer lahko tvegajo izgubo neporabljenega deleža proračunskih sredstev, ki so jim bila prvotno dodeljena.
Responsibilities in the closure process: Member States and Commission Member State authorities submit closure documents 11 The authorities responsible for management and control of the 2007-2013 cohesion and rural development programmes at Member State level are described in Annex II. 
Odgovornosti v procesu zaključevanja: države članice in Komisija Organi držav članic predložijo dokumente o zaključku 11 Organi, ki so odgovorni za upravljanje in kontroliranje kohezijskih programov in programov razvoja podeželja iz obdobja 2007–2013, so navedeni v Prilogi II.
Their respective responsibilities in the closure process are presented in Table 1. 
Njihove odgovornosti v procesu zaključevanja so prikazane v tabeli 1 spodaj.
Introduction 16 The responsibilities of Member State authorities at closure Cohesion Rural development (i) The managing authority submits a final implementation report which covers the full programme period1. (ii) The certifying authority submits an application for payment of the final balance and a statement of expenditure2. (iii) The audit authority assesses the validity of the application for payment of the final balance and the legality and regularity of the underlying transactions covered by the final statement of expenditure, which is supported by a final control report3. 
Uvod 16 Odgovornosti držav članic ob zaključku Kohezija Razvoj podeželja (i) Organ upravljanja predloži končno poročilo o izvajanju, ki zajema celotno programsko obdobje1. (ii) Organ za potrjevanje predloži zahtevek za plačilo končnega zneska in izkaz odhodkov2. (iii) Revizijskiorganoceniveljavnost zahtevka za plačilo končnega zneska ter zakonitost in pravilnost povezanih transakcij, zajetih v končnem izkazu odhodkov, ki ga dopolnjuje končno poročilo o kontroli3.
In its closure declaration, the audit authority has to disclose a residual risk rate per OP (or group of OPs) for the whole programme period. 
Revizijski organ mora v izjavi o zaključitvi razkriti stopnjo preostalega tveganja za operativni program (ali skupino operativnih programov) za celotno program­ sko obdobje.
If this is above the Commission’s materiality level of 2 %, it would normally trigger a financial correction. 
Če je stopnja nad dvoodstotno stopnjo pomembno­ sti, ki jo je določila Komisija, to običajno povzroči finančni popravek.
Programmes should not be closed with a verified residual risk rate above the materiality threshold. (i) The managing authority submits the last annual progress report on implementation4. (ii) The paying agency submits the annual accounts for the last execution year5. (iii) The certification body submits an opinion and draws up a report on the completeness, accuracy and veracity of the last annual accounts and the functioning of the internal control system6. 
Programi ne bi smeli biti zaključeni, če je preverjena stopnja preostalega tveganja nad pragom pomembnosti. (i) Organ upravljanja predloži zadnje letno poročilo o na­ predku izvajanja4. (ii) Plačilna agencija predloži letne obračune za zadnje leto izvajanja5. (iii) Certifikacijskiorganpredložimnenjeinsestaviporočilo o popolnosti, točnosti in resničnosti obračunov za zadnje leto ter delovanju sistema notranjih kontrol6.
1 Article 67 of Regulation (EC) No 1083/2006. 
1 Člen 67 Uredbe (ES) št. 1083/2006.
2 Article 61, 78 and 89 of Regulation (EC) No 1083/2006. 
2 Členi 61, 78 in 89 Uredbe (ES) št. 1083/2006.
3 Article 62(1)(e) of Regulation (EC) No 1083/2006. 
3 Člen 62(1)(e) Uredbe (ES) št. 1083/2006.
4 Article 82(1) of Regulation (EC) No 1698/2005 and Article 37 of Regulation (EU) No 1306/2013. 
1698/2005 in člen 37 Uredbe (EU) št. 1306/2013.
5 Article 7(3) and 37 of Regulation (EU) No 1306/2013. 
5 Člena 7(3) in 37 Uredbe (EU) št. 1306/2013.
6 Article 9 of Regulation (EU) No 1306/2013 and Article 5 of Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 
908/2014 z dne 6. avgusta 2014 o pravilih za uporabo Uredbe (EU) št. 1306/2013 Evropskega parlamenta in Sveta v zvezi s plačilnimi agencijami in drugimi organi, finančnim upravljanjem, potrjevanjem obračunov, pravili o kontrolah, varščinami in preglednostjo (UL L 255, 28.
Introduction 17 The Commission assesses and accepts closure documents 12 In cohesion, for the 2007-2013 closure, the Commission has 5 months to analyse the documents submitted by the Member States and give an opinion on the final implementation report4 and the closure declaration5. 
Uvod 17 Komisija oceni in sprejme dokumente o zaključku 12 Na področju kohezije ima Komisija za zaključevanje za obdobje 2007–2013 na voljo pet mesecev, da analizira dokumente, ki so jih predložile države članice, in izreče mnenje o končnem poročilu o izvajanju4 in izjavi o zaključitvi5.