natgillin/translations-raw huggingface dataset:
Conclusions and recommendations 55 Recommendation 1 In its legislative proposals for the post-2020 period the Commission should propose further alignment of the regulatory provisions for closure between cohesion and for the investment-related measures under rural development, aiming to achieve a harmonised annual assurance process in both areas. 
Zaključki in priporočila 55 Priporočilo 1 Komisija naj v svojih zakonodajnih predlogih za obdobje po letu 2020 predlaga dodatno uskladitev uredbenih določb za zaključevanje med področjema kohezije in ukrepov, povezanih z naložbami, v okviru razvoja podeželja, da bi se na obeh področjih proces letnega zagotovila harmoniziral.
Specifically, this alignment should aim for convergence in the terminology and roles of the Member State authorities active in the two policy areas, legality and regularity in the annual acceptance exercise and a standard accounting year. Target implementation date: when preparing the post-2020 legislative proposals. 
S to uskladitvijo naj se zlasti skuša doseči konvergenca terminologije in vlog organov držav članic, ki delujejo na teh dveh področjih, zakonitost in pravilnost pri letnem sprejetju ter standardno obračunsko leto. Ciljni datum izvedbe: pri pripravi zakonodajnih predlogov za obdobje po letu 2020.
Closure, as defined in the regulations, does not yet encompass the Commission’s final acceptance of the legality and regularity of expenditure and the programmes’ results Differences in expectations regarding the purpose and consequences of closure 119 There is no definition of closure in the respective regulations for cohesion and rural development. 
Zaključevanje, kot je opredeljeno v uredbah, še ne zajema končnega sprejetja, ki bi ga Komisija opravila za zakonitost in pravilnost odhodkov ter za rezultate programov Različna pričakovanja glede namena in posledic zaključevanja 119 Zaključevanje na področju kohezije in razvoja podeželja v uredbah ni opredeljeno.
The Commission has set out the modalities and practical considerations in several guidance documents which were also discussed with the Member States. 
Komisija je načine izvajanja in praktične podrobnosti opredelila v več smernicah, o katerih je potekala razprava tudi z državami članicami.
In cohesion, we found that the Commission and Member States have a similar view of the purpose of closure, both interpreting it more broadly than its definition in the regulations of providing only financial clearance. 
Sodišče je ugotovilo, da na področju kohezije Komisija in države članice namen zaključevanja razumejo podobno.
In rural development, however, the Member States’ understanding of closure is somewhat different from that of the Commission. 
Vendar si na področju razvoja podeželja države članice zaključevanje razlagajo nekoliko drugače kot Komisija.
120 In both areas, and in particular in that of rural development, there is an expectation gap owing to the Member States’ understanding that closure provides legal certainty as to the legality and regularity of the expenditure accepted by the Commission. 
120 Na obeh področjih, zlasti na področju razvoja podeželja, obstaja vrzel v pričakovanjih, saj države članice menijo, da zaključevanje zagotavlja pravno varnost v zvezi z zakonitostjo in pravilnostjo odhodkov, ki jih je sprejela Komisija.
Strictly speaking, however, this is not the case (see paragraphs 30 to 33). 
Vendar v strogem pomenu besede ni tako (glej odstavke 30 do 33).
Conclusions and recommendations 56 In the 2007-2013 period, final acceptance of programme expenditure for the period as legal and regular is only done for cohesion 121 The 2007-2013 closure procedure for cohesion takes account of the results of all EU and national checks and audits of programme activities. 
Zaključki in priporočila 56 Za obdobje 2007–2013 se končno sprejetje odhodkov, ki so v obdobju nastali v okviru programa, kot zakonitih in pravilnih, izvaja samo na področju kohezije 121 Pri postopku zaključevanja za obdobje 2007–2013 za področje kohezije se upoštevajo rezultati vseh pregledov in revizij programskih dejavnosti, ki jih izvedejo EU in nacionalni organi.
Closure can therefore be seen as demonstrating acceptance that the expenditure for the period was legal and regular. 
Zato je zaključevanje mogoče razumeti, kot da se z njim sprejema, da so bili odhodki za obdobje zakoniti in pravilni.
DG REGIO and DG EMPL may also carry out additional checks that can lead to financial corrections up to 3 years after closure, although in practice this only happens in exceptional cases. 
GD REGIO in GD EMPL lahko izvedeta tudi dodatne preglede, ki lahko do tri leta po zaključku privedejo do finančnih popravkov, čeprav se v praksi to dogaja le v izjemnih primerih.
In contrast, in the area of rural development conformity audits are still ongoing at closure, which is therefore purely a financial transaction with no acceptance of the expenditure as legal and regular. 
Za razliko od tega na področju razvoja podeželja v času zaključevanja še vedno potekajo revizije potrditve skladnosti, zato je zaključevanje izključno finančna transakcija, pri kateri ni sprejetja odhodkov kot zakonitih in pravilnih.
The Commission does not issue final acceptance of the expenditure as legal and regular, either annually or for the period as a whole. 
Komisija niti letno niti za obdobje kot celoto ne izreka končnega sprejetja odhodkov kot zakonitih in pravilnih.
This situation remains unchanged for the 2014-2020 period (see paragraphs 39 to 45). 
To stanje v obdobju 2014–2020 ostaja nespremenjeno (glej odstavke 39 do 45).
The Commission should inform the budgetary authority about the final outcome of the closure procedure 122 Reporting on the outcome of public spending is a key accountability tool. 
Komisija bi morala proračunski organ obvestiti o končnem izidu postopka zaključevanja 122 Poročanje o izidu javne porabe je ključno orodje za zagotavljanje odgovornosti.
The Commission reports to the budgetary authority through the Annual Activity Report of respective directorates-general on the basis of the annual state of play, but there is no specific report envisaged on the final outcome of closure for the programme period as a whole. 
Komisija poroča proračunskemu organu v letnem poročilu o dejavnostih zadevnih generalnih direktoratov na podlagi letnega stanja, posebno poročilo o končnem izidu zaključevanja programskega obdobja kot celote pa ni predvideno.
123 In the EU’s budget system, which is built on multiannual programming, we consider that programme closure should entail a final acceptance by the Commission that the expenditure for the programme period as a whole was legal and regular, account being taken of the results of all EU and national checks and audits, together with a report on programme implementation and results. 
123 Menimo, da bi v proračunskem sistemu EU, ki sloni na večletnem programskem načrtovanju, zaključevanje programov moralo zajemati končno sprejetje Komisije, da so bili odhodki programskega obdobja kot celote zakoniti in pravilni, upoštevanje rezultatov pregledov in revizij, ki jih izvedejo EU in nacionalni organi, ter poročilo o izvajanju programa in njegovih rezultatih.
Information on these most relevant performance and compliance aspects should then also be reported to the budgetary authority. 
Informacije o teh najpomembnejših vidikih uspešnosti in skladnosti bi se nato morale sporočiti proračunskemu organu.
Such arrangements should be considered when preparing the legislative proposal for the post-2020 period (see paragraphs 53 to 55). 
O takih ureditvah bi bilo treba razmisliti pri pripravi zakonodajnega okvira za obdobje po letu 2020 (glej odstavke 53 do 55).
Conclusions and recommendations 57 A residual risk rate should be calculated to assess the legality and regularity of expenditure in the course of programme implementation and at closure 124 We consider that the calculation of a residual risk rate for each cohesion programme is an appropriate and useful measure which can provide assurance that the remaining error at closure does not exceed the materiality level. 
Zaključki in priporočila 57 Treba bi bilo izračunati stopnjo preostalega tveganja, da se ocenita zakonitost in pravilnost odhodkov v času poteka programa in ob zaključku 124 Menimo, da je izračunavanje stopnje preostalega tveganja za vsak kohezijski program ustrezen in koristen ukrep, ki lahko daje zagotovilo, da preostala napaka ob zaključku ne presega stopnje pomembnosti.
125 In rural development, however, we found that the current procedures do not ensure either through the annual or final clearance of accounts or after finalisation of the conformity audits that the residual error at programme level is below the Commission’s 2 % materiality threshold. 
125 Za področje razvoja podeželja pa smo ugotovili, da sedanji postopki niti z letno niti s končno potrditvijo obračunov in niti po dokončanju revizij potrditve skladnosti ne zagotavljajo, da je preostala napaka na ravni programa pod pragom pomembnosti v višini 2 %, ki ga je določila Komisija.
The Commission does not calculate a residual risk rate at programme level taking into account the financial corrections resulting from conformity audits and thus there is no assurance that the remaining error for a programme does not exceed the materiality level (see paragraphs 34 to 38). 
Komisija ne izračuna stopnje preostalega tveganja na ravni programov ob upoštevanju finančnih popravkov, ki nastanejo zaradi revizij potrditve skladnosti, zato ni nobenega zagotovila, da preostala napaka v okviru programa ne presega stopnje pomembnosti (glej odstavke 34 do 38).
Closure should include an evaluation of programme performance and the achievement of outputs and results 126 There was little emphasis on the achievement of outputs and results in the regulatory framework and design for the closure of the 2007-2013 period. 
Zaključevanje bi moralo zajemati vrednotenje uspešnosti programa ter doseganja izložkov in rezultatov 126 V regulativnem okviru in zasnovi zaključevanja za obdobje 2007–2013 je bilo le malo poudarka na doseganju izložkov in rezultatov.
Member State authorities are required to report on the achievement of programme targets, but this information is usually not verified by audit authorities or certification bodies. 
Organi držav članic morajo poročati o doseganju ciljev programa, vendar revizijski ali certifikacijski organi teh informacij običajno ne preverjajo.
While the Commission is required to evaluate this reporting, the payment of a final balance is not directly linked to the achievement of targets. 
Komisija mora sicer ovrednotiti to poročanje, toda plačilo končnega zneska ni neposredno povezano z doseganjem ciljev.
127 We welcome the increased focus on performance in the regulatory framework for the 2014-2020 period. 
127 Sodišče pozdravlja to, da se je v regulativnem okviru za obdobje 2014–2020 osredotočenost na uspešnost povečala.
One of the main changes is the re-introduction of a performance reserve aiming to create a link between payments and achievement of outputs and results. 
Ena od glavnih sprememb je ponovna uvedba rezerve za uspešnost, katere namen je ustvariti povezavo med plačili ter doseganjem izložkov in rezultatov.
It remains to be seen how the performance reserve will be applied in practice during the 2014-2020 period (see paragraphs 46 to 52). 
Kako se bo rezerva za uspešnost v obdobju 2014–2020 uporabljala v praksi, se bo šele pokazalo (glej odstavke 46 do 52).
Conclusions and recommendations 58 Recommendation 2 In its legislative proposals for the post-2020 period, the Commission should introduce in the legislative proposals a final acceptance concerning the legality and regularity of programme expenditure and the outputs and results achieved at programme closure. 
Zaključki in priporočila 58 Priporočilo 2 Komisija naj v svoje zakonodajne predloge za obdobje po letu 2020 vključi končno sprejetje v zvezi z zakonitostjo in pravilnostjo programskih odhodkov ter v zvezi z izložki in rezultati, doseženimi na koncu programskega obdobja.
In this connection, in both policy areas the Commission should: - lay down procedures for calculating a residual risk rate at programme level after implementation of all financial corrections, and ensure that the rate does not exceed the materiality threshold at closure; and - assess whether programme targets have been achieved and, if necessary, impose financial corrections for underperformance. 
V tej zvezi naj Komisija na obeh področjih: – določi postopke za izračun stopnje preostalega tveganja na ravni programa po izvedbi vseh finančnih popravkov ter zagotovi, da ta stopnja ob zaključku ne presega praga pomembnosti, in – oceni, ali so bili cilji programa doseženi, in po potrebi naloži finančne popravke za nezadostno povprečno uspešnost.
Recommendation 3 In its legislative proposals for the post-2020 period, the Commission should specify how it will inform the budgetary authority about the outcome of the closure procedure once the Commission has issued its final acceptance. 
Priporočilo 3 Komisija naj v svojih zakonodajnih predlogih za obdobje po letu 2020 določi, kako bo proračunski organ po dokončanju postopka zaključevanja obveščala o izidu postopka zaključevanja po svojem izreku končnega sprejetja.
There should be no overlap of eligibility periods and closure should take place as soon as possible after the end of the eligibility period 128 For the 2000-2006 and 2007-2013 periods the Member States had two additional years after the end of the period in which to spend the money allocated to them. 
Obdobja upravičenosti se ne bi smela prekrivati, zaključevanje pa bi moralo potekati čim prej po izteku obdobja upravičenosti 128 Za obdobji 2000–2006 in 2007–2013 so imele države članice po izteku obdobja na voljo še dve leti, da so porabile sredstva, ki so jim bila dodeljena.
For the 2014-2020 programme period, this has been extended to 3 years in addition to the original programme period of 7 years. 
Za obdobje 2014–2020 je bilo to podaljšano, tako da so bila ob prvotnem programskem obdobju sedmih let na voljo še tri leta.
Conclusions and recommendations 59 129 Closure will always overlap with the subsequent period. 
Zaključki in priporočila 59 129 Zaključevanje se bo zmeraj prekrivalo z naslednjim obdobjem.
We consider that the availability of human resources is a key challenge for the effective closure of programmes. 
Sodišče meni, da je razpoložljivost kadrovskih virov ključni izziv za uspešno zaključevanje programov.
This is why the time during which programmes of two programme periods are implemented simultaneously needs to be as short as possible to reduce the overall administrative burden. 
Zato mora biti obdobje, v katerem se hkrati izvajajo programi dveh programskih obdobij, kar se da kratko, da se zmanjša skupno upravno breme.
Moreover, the possibility to spend the programme budget after the end of a programme period creates a disincentive to start the programmes of the next period. 
Poleg tega možnost, da se proračun programa porablja po koncu programskega obdobja, odvrača od začenjanja programov iz naslednjega obdobja.
130 We therefore consider that there should be no overlap of eligibility periods and the end of the eligibility period should coincide, as far as possible, with the beginning of the subsequent programme period. 
130 Sodišče zato meni, da se obdobja upravičenosti se ne bi smela prekrivati, konec obdobja upravičenosti pa bi se moral, kolikor je mogoče, ujemati z začetkom naslednjega programskega obdobja.
This would increase the pressure on the Member States to spend EU funds in a timely and meaningful manner and would ensure a prompt start of the subsequent programme period. 
To bi povečalo pritisk na države članice, naj sredstva EU porabijo pravočasno in smiselno, ter zagotovilo hiter začetek naslednjega programskega obdobja.
Simplified rules on phasing, particularly in the cohesion area, could alleviate the transition between the programme periods. 
Poenostavljena pravila o delitvi projektov v faze, zlasti na področju kohezije, bi lahko olajšala prehod med programskimi obdobji.
131 In addition, the annual acceptance of the accounts is a feature of both policy areas for the 2014-2020 period, and as a result closure activities, in particular in cohesion, should be less onerous than in the past. 
131 Poleg tega se letno sprejetje obračunov za obdobje 2014–2020 uporablja za obe področji, zato bi morale biti dejavnosti zaključevanja, še posebno na področju kohezije, manj zahtevne kot v preteklosti.
However, we found that the time given Member State authorities for the preparation and submission of closure documents is still different in the two policy areas: 13.5 months for cohesion and 6 months for the rural development policy area (see paragraphs 58 to 68). 
Ugotovili pa smo, da imajo organi držav članic na obeh področjih še vedno na voljo različno veliko časa za pripravo in predložitev dokumentov o zaključku: 13,5 meseca na področju kohezije in šest mesecev na področju razvoja podeželja (glej odstavke 58 do 68).
Recommendation 4 In its legislative proposals for the post-2020 period, the Commission should ensure that eligibility periods no longer overlap with the subsequent programme period and that the closure procedure is finalised promptly after the end of the eligibility period. 
Priporočilo 4 Komisija naj v svojih zakonodajnih predlogih za obdobje po letu 2020 zagotovi, da se obdobja upravičenosti ne bodo več prekrivala z naslednjimi programskimi obdobji in da se bo postopek zaključevanja končal takoj po izteku obdobja upravičenosti.
Specifically, in both policy areas: - the overlap of eligibility periods should be discontinued and the end of the eligibility period should coincide, as far a possible, with the beginning of the subsequent programme period; - Member States should be required to submit all closure documents no later than 6 months after the final eligibility date; and - the Commission should reduce the time needed for its decision on acceptance of the final implementation report and the last annual accounts, including calculation of the final balance. 
Natančneje, na obeh področjih: – naj se prekrivanje obdobij upravičenosti konča, konec obdobja upravičenosti pa naj se, kolikor je mogoče, ujema z začetkom naslednjega programskega obdobja, – naj se od držav članic zahteva, da vse dokumente o zaključku predložijo najpozneje šest mesecev po končnem datumu upravičenosti, ter – naj Komisija skrajša čas, ki ga potrebuje za odločitev o sprejetju končnega poročila o izvajanju in obračunov za zadnje leto, vključno z izračunom končnega zneska.
A maximum of 6 months (12 months counted from the final eligibility date) should be sufficient. 
Za to bi moralo zadoščati največ šest mesecev (12 mesecev, če se šteje od končnega datuma upravičenosti).
Target implementation date: when preparing the post-2020 legislative proposals. Conclusions and recommendations 60 The Commission provided adequate and timely support to help Member States prepare for the closure of 2007-2013 programmes, but needs to remain vigilant to ensure a robust implementation by the Member States 132 Overall, we found that the closure guidelines helped Member States with their understanding and organisation of closure: in both policy areas they summarise the key requirements and deadlines to be found in a number of different regulations and provide additional explanation where necessary. 
Ciljni datum izvedbe: pri pripravi zakonodajnih predlogov za obdobje po letu 2020. Zaključki in priporočila 60 Komisija je zagotovila ustrezno in pravočasno podporo, da bi državam članicam pomagala pri pripravah na zaključek programov za obdobje 2007–2013, vendar mora biti še naprej pozorna na zagotavljanje, da bo izvajanje držav članic zanesljivo 132 Ugotovili smo, da so smernice o zaključevanju na splošno pomagale državam članicam pri razumevanju in organizaciji zaključevanja: na obeh področjih povzemajo ključne zahteve in roke iz različnih uredb ter po potrebi zagotavljajo dodatna pojasnila.
The Commission also delivered training on closure and support which generally addressed Member States’ needs at the appropriate time. 
Komisija je tudi izvedla usposabljanja o zaključevanju in nudila podporo, s čimer je na splošno obravnavala potrebe držav članic in to ob ustreznem času.
The Member States generally consider themselves prepared for the closure exercise, and the Commission is finalising the necessary internal procedures. 
Države članice na splošno menijo, da so pripravljene na zaključevanje, Komisija pa končuje potrebne notranje postopke.
Certain risks remain in respect of the 2007-2013 closure 133 We identified certain risks that need to be particularly addressed during the 2007-2013 closure exercise. 
Nekatera tveganja ostajajo tudi pri zaključevanju za obdobje 2007–2013 133 Ugotovili smo nekatera tveganja, ki jih je treba pri zaključevanju za obdobje 2007–2013 posebej obravnavati.
For example, certain deadlines relating to closure are either not defined at all or only defined in the guidelines. 
Na primer nekateri roki, povezani z zaključevanjem, sploh niso določeni ali pa so določeni le v smernicah.
This could contribute to an overly long closure process. 
To lahko prispeva k predolgemu trajanju procesa zaključevanja.
Moreover, if payments to beneficiaries are delayed by a Member State, this could also lead to a reputational risk for the EU. 
Če država članica zamuja s plačili upravičencem, lahko to privede tudi do tveganja za ugled EU.
Finally, as of mid-November 2016, major project applications corresponding to an EU contribution of 854 million euros had not yet been approved by the Commission (see paragraphs 70 to 88 and 93 to 96). 
Poleg tega Komisija do srede novembra 2016 še ni odobrila vlog za velike projekte, za katere vrednost prispevka EU znaša 854 milijonov EUR (glej odstavke 70 do 88 in 93 do 96).
Recommendation 5 Member State managing authorities should ensure that all beneficiaries receive the full EU contribution to their ERDF, CF and ESF projects on time. 
Priporočilo 5 Organi upravljanja držav članic naj zagotovijo, da vsi upravičenci pravočasno prejmejo celoten prispevek EU za projekte ESRR, Kohezijskega sklada in ESS.
The deadline set for the 2014-2020 programme period of 90 calendar days from the date of submission of a payment claim is appropriate in this regard. 
Rok 90 koledarskih dni od dneva predložitve zahtevka za plačilo, ki je določen za programsko obdobje 2014–2020, je v tem pogledu ustrezen.
Target implementation date: March 2017. 
Ciljni datum izvedbe: marec 2017.
Conclusions and recommendations 61 Recommendation 6 The Commission should adopt major project decisions still pending for the 2007-2013 period promptly. 
Zaključki in priporočila 61 Priporočilo 6 Komisija naj hitro sprejme odločitve o velikih projektih, ki za obdobje 2007–2013 še niso sprejete.
For the 2014-2020 period, DG REGIO should formulate internal procedures to guarantee that major project decisions are taken quickly, in line with the regulatory deadline of 3 months. 
Za obdobje 2014–2020 naj GD REGIO oblikuje interne postopke, s katerimi bi se zajamčilo hitro sprejemanje odločitev o velikih projektih v skladu s predpisanim rokom treh mesecev.
Target implementation date: January 2017. 
Ciljni datum izvedbe: januar 2017.
The Commission’s closure guidelines go beyond the regulatory provisions 134 We found that the Commission’s closure guidelines for cohesion sometimes go beyond the requirements in the regulations. 
Smernice Komisije o zaključevanju presegajo uredbene določbe 134 Ugotovili smo, da smernice Komisije o zaključevanju na področju kohezije včasih presegajo zahteve iz uredb.
We have previously reported on the most serious such issue in relation to the extension of the eligibility period for financial instruments61. There are, however, a few other areas in which this is also the case. 
Že v preteklosti smo poročali o najresnejšem od teh problemov, povezanim s podaljšanjem obdobja upravičenosti za finančne instru-mente61, vendar se tovrstni problemi pojavljajo tudi na nekaj drugih področjih.