natgillin/translations-raw huggingface dataset:
EN 13.10.2016 Official Journal of the European Union C 375/1 IV (Notices) NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES COURT OF AUDITORS In accordance with the provisions of Article 287(1) and (4) of the TFEU and Articles 148(1) and 162(1) 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 and Articles 43, 48 and 60 of Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial Regulation applicable to the 10th European Development Fund, as amended by Regulation (EU) No 567/2014 the Court of Auditors of the European Union, at its meeting of 14 July 2016, adopted its ANNUAL REPORTS concerning the financial year 2015. 
287 SL SL 13.10.2016 Uradni list Evropske unije C 375/1 IV (Informacije) INFORMACIJE INSTITUCIJ, ORGANOV, URADOV IN AGENCIJ EVROPSKE UNIJE RAČUNSKO SODIŠČE V skladu z določbami člena 287(1) in (4) PDEU ter člena 148(1) in člena 162(1) Uredbe (EU, Euratom) št.
The reports, together with the institutions' replies to the Court's observations, were transmitted to the authorities responsible for giving discharge and to the other institutions. 
Poročili z odgovori institucij na opažanja Sodišča sta bili poslani organoma, odgovornima za podeljevanje razrešnice, in drugim institucijam.
The Members of the Court of Auditors are: Vítor Manuel da SILVA CALDEIRA (President), Kersti KALJULAID, Karel PINXTEN, Henri GRETHEN, Szabolcs FAZAKAS, Louis GALEA, Ladislav BALKO, Lazaros S. LAZAROU, Hans Gustaf WESSBERG, Pietro RUSSO, Ville ITÄLÄ, Kevin CARDIFF, Baudilio TOMÉ MUGURUZA, Iliana IVANOVA, George PUFAN, Neven MATES, Alex BRENNINKMEIJER, Danièle LAMARQUE, Nikolaos MILIONIS, Phil WYNN OWEN, Klaus-Heiner LEHNE, Oskar HERICS, Bettina JAKOBSEN, Janusz WOJCIECHOWSKI, Samo JEREB, Jan GREGOR, Mihails KOZLOVS, Rimantas ŠADŽIUS. 
Člani Računskega sodišča so: Vítor Manuel da SILVA CALDEIRA (predsednik), Kersti KALJULAID, Karel PINXTEN, Henri GRETHEN, Szabolcs FAZAKAS, Louis GALEA, Ladislav BALKO, Lazaros S. LAZAROU, Hans Gustaf WESSBERG, Pietro RUSSO, Ville ITÄLÄ, Kevin CARDIFF, Baudilio TOMÉ MUGURUZA, Iliana IVANOVA, George PUFAN, Neven MATES, Alex BRENNINKMEIJER, Danièle LAMARQUE, Nikolaos MILIONIS, Phil WYNN OWEN, Klaus-Heiner LEHNE, Oskar HERICS, Bettina JAKOBSEN, Janusz WOJCIECHOWSKI, Samo JEREB, Jan GREGOR, Mihails KOZLOVS, Rimantas ŠADŽIUS.
EN 13.10.2016 Official Journal of the European Union C 375/3 ANNUAL REPORT ON THE IMPLEMENTATION OF THE BUDGET (2016/C 375/01) 
SL 13.10.2016 Uradni list Evropske unije C 375/3 LETNO POROČILO O IZVRŠEVANJU PRORAČUNA (2016/C 375/01)
EN 13.10.2016 Official Journal of the European Union C 375/5 TABLE OF CONTENTS Generalintroduction ................................................................... 
SL 13.10.2016 Uradni list Evropske unije C 375/5 KAZALO Splošniuvod .........................................................................
Chapter4 —Revenue ................................................................. Chapter5 —‘Competitivenessforgrowthandjobs’ .......................................... Chapter6 —‘Economic,socialandterritorialcohesion’ ....................................... 
Poglavje3 –DoseganjerezultatovproračunaEU ............................................. Poglavje4 –Prihodki ..................................................................
Chapter7 —‘Naturalresources’ ......................................................... 
Poglavje5 –Konkurenčnostzarastindelovnamesta .........................................
Chapter9 —‘Administration’ ........................................................... 
Poglavje8 –Evropavsvetutervarnostindržavljanstvo .......................................
Page 7 9 49 77 125 143 161 207 253 275 
Stran 7 9 49 77 125 143 161 207 253 275
EN 13.10.2016 Official Journal of the European Union C 375/7 GENERAL INTRODUCTION 0.1. The European Court of Auditors is the institution established by the Treaty on the Functioning of the European Union(1) to carry out the audit of European Union (EU) finances. 
SL 13.10.2016 Uradni list Evropske unije C 375/7 SPLOŠNI UVOD 0.1 Evropsko računsko sodišče je institucija za revidiranje financ Evropske unije, ki je bila ustanovljena s Pogodbo o delovanju Evropske unije(1).
As the EU’s external auditor we act as the independent guardian of the financial interests of the citizens of the Union and contribute to improving EU financial management. 
Kot zunanji revizor Unije je neodvisni varuh finančnih interesov njenih državljanov in prispeva k izboljševanju njenega finančnega poslovodenja.
More information on our work can be found in our annual activity report, our special reports on EU spending programmes and revenue, our landscape reviews and our opinions on new or updated EU laws or on other decisions with financial management implications (2). 
Več informacij o našem delu je mogoče najti v našem letnem poročilu o dejavnostih, posebnih poročilih o programih porabe in prihodkih EU, panoramskih pregledih ter mnenjih o novi ali spremenjeni zakonodaji2EU ali drugih sklepih s posledicami za finančno poslovodenje ( ).
This is our 39th annual report on the implementation of the EU budget and covers the 2015 financial year. 
0.2 To je naše 39. letno poročilo o izvrševanju proračuna EU, zajema pa proračunsko leto 2015.
A separate annual report covers the European Development Funds. 0.3. 
Evropski razvojni skladi so obravnavani v posebnem letnem poročilu.
The general budget of the EU is approved annually by the Council and the European Parliament. 
0.3 Splošni proračun EU vsako leto sprejmeta Svet in Evropski parlament.
Our annual report, together with our special reports, provides a basis for the discharge procedure, in which the European Parliament, after a recommendation from the Council, decides whether the Commission has satisfactorily carried out its responsibilities for implementing the budget. 
Naše letno poročilo in posebna poročila so osnova za postopek razrešnice, pri katerem Evropski parlament na podlagi priporočila Sveta odloči, ali je Komisija zadovoljivo izpolnila svojo odgovornost za izvrševanje proračuna.
On publication we forward our annual report to national parliaments, the European Parliament and the Council. 0.4. 
Ko je letno poročilo objavljeno, ga pošljemo nacionalnim parlamentom, Evropskemu parlamentu in Svetu.
The central part of our annual report is the statement of assurance on the reliability of the consolidated accounts of the EU and on the legality and regularity of transactions (referred to in the report as ‘regularity of transactions’). 
0.4 Osrednji del letnega poročila je DAS, tj. izjava o zanesljivosti konsolidiranega zaključnega računa EU ter o zakonitosti in pravilnosti transakcij (v poročilu „pravilnost transakcij“).
We supplement this statement with specific assessments of each major area of EU activity. 
To izjavo dopolnimo s posebnimi ocenami za vsa glavna področja dejavnosti EU.
The chapter structure within the report reflects the headings of the multiannual financial framework (MFF). This framework came into force in 2014, and is intended to determine the size and distribution of EU spending over the period until 2020. 
0.5 Struktura poglavij v poročilu odslikava razdelke večletnega finančnega okvira, ki je začel veljati leta 2014 in naj bi določil velikost in porazdelitev porabe EU v obdobju do leta 2020.
0.6. There are no separate financial statements for individual MFF headings and therefore conclusions presented in specific assessments do not constitute audit opinions. 
0.6 Za posamezne razdelke večletnega finančnega okvira ni posebnih računovodskih izkazov, zato zaključki, predstavljeni v posebnih ocenah, niso revizijska mnenja.
Instead, these chapters present significant issues specific to each MFF heading. 0.7. 
Namesto tega ta poglavja prikazujejo bistvene zadeve za vsak razdelek večletnega finančnega okvira.
Our report this year is organised as follows: — chapter 1 contains the statement of assurance and a summary of the results of our audit on the reliability of accounts and on the regularity of transactions; — chapter 2 presents our findings on budgetary and financial management; — chapter 3 contributes to our strategic objective of improving EU public accountability and focusses on the extent to which the performance framework in the area of Horizon 2020, its research and innovation programme, allows the Commission to monitor and steer progress towards its objectives; — chapter 4 presents our findings on revenue; — chapters 5 to 9 show, for the main MFF headings (3), the results of our testing of the regularity of transactions and examination of annual activity reports and other elements of internal control systems, and other governance arrangements. 
0.7 Letos naše poročilo sestavljajo: — poglavje 1, ki vsebuje izjavo o zanesljivosti ter povzetek rezultatov naše revizije zanesljivosti računovodskih izkazov in pravilnosti transakcij, — poglavje 2, ki predstavlja naše ugotovitve o upravljanju proračuna in finančnem poslovodenju, — poglavje 3, ki prispeva k našemu strateškemu cilju izboljševanja javne odgovornosti v EU in se osredotoča na vprašanje, koliko okvir smotrnosti za program Obzorje 2020 omogoča Komisiji spremljati in usmerjati napredek pri doseganju ciljev tega programa, — poglavje 4, ki prikazuje naše ugotovitve o prihodkih, — poglavja 5 do 9, ki za glavne razdelke(3) večletnega finančnega okvira prikazujejo rezultate našega preizkušanja pravilnosti transakcij, preučitve letnih poročil o dejavnostih in drugih elementov sistemov notranjih kontrol ter drugih ureditev upravljanja.
The Commission’s replies (or replies of other EU institutions and bodies, where appropriate) to our observations are presented within the report. 
0.8 V poročilu so predstavljeni tudi odgovori Komisije (ali odgovori drugih institucij in organov EU, kadar je ustrezno) na naša opažanja.
Our findings and conclusions take into account these replies. 
Te odgovore upoštevamo pri svojih ugotovitvah in zaključkih.
However, it remains our responsibility, as external auditor, to report our audit findings, to draw conclusions from those findings, and thus to provide an independent and impartial assessment of the reliability of the accounts and the regularity of transactions. 
Ne glede na to pa kot zunanji revizor ostajamo odgovorni, da poročamo o svojih revizijskih ugotovitvah in na njihovi podlagi sprejmemo zaključke ter tako zagotovimo neodvisno in nepristransko oceno zanesljivosti računovodskih izkazov ter pravilnosti transakcij.
(1) Articles 285 to 287. 
(1) Členi 285 do 287.
(2) Available on our website: http://eca.europa.eu (3) Chapter 8 ‘Global Europe’ and ‘Security and Citizenship’ has two parts. Part 1 on MFF heading 4 (Global Europe) and part 2 with our analysis of MFF heading 3 (Security and citizenship). 
(2) Na voljo na našem spletišču http://eca.europa.eu. (3) Poglavje 8 Evropa v svetu ter varnost in državljanstvo je sestavljeno iz dveh delov: dela 1, v katerem je obravnavan razdelek 4 večletnega finančnega okvira (Evropa v svetu), in dela 2 z našo analizo razdelka 3 večletnega finančnega okvira (varnost in državljanstvo).
The analysis of MFF heading 3 does not include an estimated level of error. 
Analiza razdelka 3 večletnega finančnega okvira ne vključuje ocenjene stopnje napake.
We do not provide a specific assessment for spending under MFF Heading 6 (Compensations) and other expenditure. 
Sodišče ne daje posebne ocene za porabo v okviru razdelka 6 večletnega finančnega okvira (nadomestila) in drugih odhodkov.
EN C 375/10 Official Journal of the European Union 13.10.2016 THE COURT'S STATEMENT OF ASSURANCE PROVIDED TO THE EUROPEAN PARLIAMENT AND THE COUNCIL — INDEPENDENT AUDITOR’S REPORT I. We have audited: (a) the consolidated accounts of the European Union which comprise the consolidated financial statements (1) and the aggregated reports on the implementation of the budget (2) for the financial year ended 31 December 2015, approved by the Commission on 11 July 2016, and (b) the legality and regularity of the transactions underlying those accounts, as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU). 
SL C 375/10 Uradni list Evropske unije 13.10.2016 IZJAVA O ZANESLJIVOSTI, KI JO SODIŠČE PREDLOŽI EVROPSKEMU PARLAMENTU IN SVETU – POROČILO NEODVISNEGA REVIZORJA I. Sodišče je revidiralo: (a) konsolidirani zaključni račun Evropske unije, ki ga sestavljajo konsolidirani računovodski izkazi (1) in zbirna poročila o izvrševanju proračuna (2) za proračunsko leto, končano 31. decembra 2015, ki ga je Komisija odobrila 11. julija 2016, ter (b) zakonitost in pravilnost z zaključnim računom povezanih transakcij, kot zahteva člen 287 pogodbe o delovanju Evropske unije (PDEU).
Management's responsibility II. 
Odgovornost poslovodstva II.
In accordance with Articles 317 to 318 of the TFEU and the Financial Regulation, the Commission is responsible for the preparation and fair presentation of the consolidated accounts of the European Union on the basis of internationally accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them. 
V skladu s členoma 317 in 318 PDEU in finančno uredbo je Komisija odgovorna za pripravo in pošteno predstavitev konsolidiranega zaključnega računa Evropske unije na podlagi mednarodno sprejetih računovodskih standardov za javni sektor ter za zakonitost in pravilnost transakcij, povezanih z zaključnim računom.
This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. 
Ta odgovornost vključuje zasnovo, izvajanje in vzdrževanje notranje kontrole, ki se uporablja za pripravo in predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake.
The Commission bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts of the European Union (Article 317 of the TFEU). 
Končno odgovornost za zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi Evropske unije, ima Komisija (člen 317 PDEU).
Auditor's responsibility III. 
Revizorjeva odgovornost III.
Our responsibility is to provide, on the basis of our audit, the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
Sodišče je odgovorno, da na podlagi svoje revizije Evropskemu parlamentu in Svetu zagotovi izjavo o zanesljivosti zaključnega računa ter o zakonitosti in pravilnosti z njim povezanih transakcij.
We conducted our audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions. 
Sodišče je revizijo izvedlo v skladu z mednarodnimi standardi revidiranja in etičnim kodeksom MZRS ter mednarodnimi standardi za vrhovne revizijske institucije INTOSAI.
These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the consolidated accounts of the European Union are free from material misstatement and the transactions underlying them are legal and regular. 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da je konsolidirani zaključni račun Evropske unije brez pomembno napačnih navedb in da so z njim povezane transakcije zakonite in pravilne.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated accounts and the legality and the regularity of the transactions underlying them. 
Revizija zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v konsolidiranem zaključnem računu ter o zakonitosti in pravilnosti z njim povezanih transakcij.
The procedures selected depend on the auditor's judgment, including an assessment of the risks of material misstatement of the consolidated accounts and of material non-compliance of the underlying transactions with the requirements of the legal framework of the European Union, whether due to fraud or error. 
Postopki so odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v konsolidiranem zaključnem računu in pomembne neskladnosti med transakcijami, povezanimi z zaključnim računom, in zahtevami pravnega okvira Evropske unije, ne glede na to, ali gre za goljufijo ali napako.
In making those risk assessments, internal control relevant to the preparation and fair presentation of the consolidated accounts and legality and regularity of underlying transactions, is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. 
Pri oceni tega tveganja se upošteva notranja kontrola, ki se izvaja za pripravo in pošteno predstavitev konsolidiranega zaključnega računa ter zakonitost in pravilnost z njim povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki, vendar ne za izrekanje mnenja o uspešnosti notranje kontrole.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made, as well as evaluating the overall presentation of the consolidated accounts. 
Med revizijo se tudi ovrednotijo primernost uporabljenih računovodskih usmeritev, sprejemljivost računovodskih ocen ter celotna predstavitev konsolidiranega zaključnega računa.
V. For revenue, our examination of value added tax and gross national income-based own resources takes as its starting point the relevant macroeconomic aggregates on which these are calculated, and assesses the Commission's systems for processing these until the contributions of the Member States have been received and recorded in the consolidated accounts. 
V. V zvezi s prihodki Sodišče pri preučitvi lastnih sredstev iz naslova davka na dodano vrednost in bruto nacionalnega dohodka izhaja iz relevantnih makroekonomskih agregatov, na podlagi katerih se ta izračunajo, in oceni sisteme Komisije za obdelavo agregatov do takrat, ko so prispevki držav članic prejeti in evidentirani v konsolidiranem zaključnem računu.
For traditional own resources, we examine the accounts of the customs authorities and analyse the flow of duties until the amounts are received by the Commission and recorded in the accounts. 
Pri tradicionalnih lastnih sredstvih preučimo računovodske izkaze carinskih organov in tok dajatev do trenutka, ko zneske prejme Komisija in so evidentirani v zaključnem računu.
(1) The consolidated financial statements comprise the balance sheet, the statement of financial performance, the cashflow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes (including segment reporting). 
(1) Konsolidirani računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb čistih sredstev ter povzetek pomembnih računovodskih usmeritev in druga pojasnila (skupaj s poročanjem po segmentih).
(2) The aggregated reports on implementation of the budget comprise the aggregated reports on implementation of the budget and explanatory notes. 
(2) Zbirna poročila o izvrševanju proračuna zajemajo zbirna poročila o izvrševanju proračuna in pojasnila.
EN 13.10.2016 Official Journal of the European Union C 375/11 VI. 
SL 13.10.2016 Uradni list Evropske unije C 375/11 VI.
For expenditure, we examine payment transactions when expenditure has been incurred, recorded and accepted. 
Pri odhodkih Sodišče preuči plačilne transakcije ob nastanku, evidentiranju in sprejetju odhodkov.
This examination covers all categories of payments (including those made for the purchase of assets) other than advances at the point they are made. 
Ta preučitev zajema vse kategorije plačil (vključno z nakupom sredstev) razen predujmov ob njihovem nastanku.
Advance payments are examined when the recipient of funds is required to provide or provides justification for their proper use and the advance payment is cleared or becomes recoverable. 
Predujme preučimo, ko bi prejemnik sredstev moral dokazati ali dokaže, da so sredstva pravilno porabljena, in je predujem obračunan ali postane izterljiv.
We consider that the audit evidence obtained is sufficient and appropriate to provide a basis for our opinions. 
Sodišče meni, da so pridobljeni revizijski dokazi zadostna in ustrezna osnova za njegova mnenja.
Reliability of the accounts Legality and regularity of the transactions underlying the accounts Revenue Payments Opinion on the reliability of the accounts VIII. 
Zanesljivost zaključnega računa Zakonitost in pravilnost transakcij, povezanih z zaključnim računom Prihodki Plačila Mnenje o zanesljivosti zaključnega računa VIII.
In our opinion, the consolidated accounts of the European Union for the year ended 31 December 2015 present fairly, in all material respects, the financial position of the Union as at 31 December 2015, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with the Financial Regulation and with accounting rules based on internationally accepted accounting standards for the public sector. 
Po mnenju Sodišča konsolidirani zaključni račun Evropske unije za leto, ki se je končalo 31. decembra 2015, v vseh pomembnih pogledih pošteno predstavlja njen finančni položaj na dan 31. decembra 2015 ter njen poslovni izid, denarne tokove in spremembe čistih sredstev za tedaj končano leto v skladu s finančno uredbo in računovodskimi pravili, ki temeljijo na mednarodno sprejetih računovodskih standardih za javni sektor.
Opinion on the legality and regularity of revenue underlying the accounts IX. 
Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom IX.
In our opinion, revenue underlying the accounts for the year ended 31 December 2015 is legal and regular in all material respects. 
Sodišče meni, da so prihodki, povezani z zaključnim računom za leto, ki se je končalo 31. decembra 2015, v vseh pomembnih pogledih zakoniti in pravilni.
Basis for adverse opinion on the legality and regularity of payments underlying the accounts X. Expenditure recorded in 2015 under the multi-annual financial framework headings covering operational spending (3) is materially affected by error. 
Osnova za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom X. Na odhodke, evidentirane leta 2015 v okviru razdelkov večletnega finančnega okvira, ki zajemajo operativne odhodke(3), so pomembno vplivale napake.
Our estimated level of error for payments underlying the accounts is 3,8%. 
Po oceni Sodišča znaša stopnja napake za plačila, povezana z zaključnim računom, 3,8 %.
Our overall conclusion is driven by the higher estimated level of error for spending on a reimbursement basis (4) and is corroborated by the Commission’s analysis of amounts at risk presented in the annual management and performance report for the EU budget. 
Splošni zaključek Sodišča temelji na višji ocenjeni stopnji napake za porabo na podlagi povračil (4). Potrjuje ga analiza zneskov, pri katerih obstaja tveganje, ki jo je opravila Komisija, predstavljena pa je v letnem poročilu o upravljanju in smotrnosti poslovanja za proračun EU.
Adverse opinion on the legality and regularity of payments underlying the accounts XI. 
Negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom XI.
In our opinion, because of the significance of the matters described in the basis for adverse opinion on the legality and regularity of payments underlying the accounts paragraph, the payments underlying the accounts for the year ended 31 December 2015 are materially affected by error. 
Zaradi pomembnosti zadev, opisanih v odstavku o osnovi za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom, so po mnenju Sodišča na plačila, povezana z zaključnim računom za leto, ki se je končalo 31. decembra 2015, pomembno vplivale napake.