natgillin/translations-raw huggingface dataset:
We found that the CommissionŐs inspection plan was not sufficiently supported by a structured and documented risk assessment. 
Sodišče je ugotovilo, da načrt inšpekcijskih pregledov Komisije ni bil dovolj podkrepljen s strukturirano in dokumentirano oceno tveganja.
We also found weaknesses in the Member StatesŐ management of customs duties, in particular concerning the compilation of TOR statements, delays in enforcing recovery of customs debts and the late recording of such debts in the accounting system. 
Sodišče je odkrilo slabosti tudi pri upravljanju carinskih dajatev v državah članicah, zlasti v zvezi z zbiranjem izkazov tradicionalnih lastnih sredstev, zamudami pri izvajanju izterjave carinskih dolgov in poznim evidentiranjem teh dolgov v računovodskem sistemu.
Ű159.3 billion No - Free from material error in 2018 and 2017 
159,3 milijarde EUR Ne, v letih 2018 in 2017 v prihodkih ni bilo pomembnih napak.
In addition, we noted that for the third year in a row, the Commission, in its annual activity report, had set a reservation regarding the accuracy of the value of TOR collected. 
Poleg tega je ugotovilo, da je Komisija v svojem letnem poročilu o dejavnostih že tretje leto zapored izrekla pridržek v zvezi s točnostjo vrednosti zbranih tradicionalnih lastnih sredstev.
This resulted from the evasion of customs duties on textile and footwear by some importers. 
To je bilo zato, ker so nekateri uvozniki utajili carinske dajatve za tekstilne izdelke in obutev.
What we recommend We recommend that the Commission: o implement a more structured and documented risk assessment for its TOR inspection planning, including an analysis of each Member StateŐs level of risk and of risks in relation to the drawing up of the accounts on the customs duties; o reinforce the scope of its monthly and quarterly checks of TOR statements by carrying out a deeper analysis of the unusual changes in order to ensure a prompt reaction to potential anomalies. Want to know more? 
Kaj Sodišče priporoča Sodišče priporoča, naj Komisija: o izvaja bolj strukturirane in dokumentirane ocene tveganja za načrtovanje svojih inšpekcijskih pregledov v zvezi s tradicionalnimi lastnimi sredstvi, vključno z analizo ravni tveganja za vsako državo članico in tveganj v zvezi s pripravo računov o carinskih dajatvah, o poveča obseg svojih mesečnih in četrtletnih pregledov izkazov tradicionalnih lastnih sredstev z izvajanjem bolj poglobljene analize neobičajnih sprememb, da bi zagotovila hiter odziv na potencialne nepravilnosti. Želite izvedeti več?
Full information on our audit of EU revenue can be found in Chapter 4 of our 2018 annual report. 22 
Vse informacije o reviziji prihodkov EU so v poglavju 4 letnega poročila Sodišča za leto 2018. 22
Competitiveness for growth and jobs Total: Ű21.4 billion What we audited Spending programmes in this policy area play an important role in stimulating growth and creating employment in the EU. 
23 Konkurenčnost za rast in delovna mesta Skupaj: 21,4 milijarde EUR Kaj je Sodišče revidiralo Programi porabe na tem področju imajo pomembno vlogo pri spodbujanju rasti in ustvarjanju delovnih mest v EU.
The Seventh Framework Programme (FP7) and Horizon 2020 (H2020) for research and innovation, and Erasmus+ for education, training, youth and sport account for the bulk of expenditure. 
Sedmi okvirni program (7. OP) in program Obzorje 2020 za raziskave in inovacije ter program Erasmus+ za izobraževanje, usposabljanje, mlade in šport pomenijo večino odhodkov.
Other programmes provide funding for the space programme Galileo (the EUŐs global satellite navigation system), the Connecting Europe Facility (CEF) and the International Thermonuclear Reactor. 
Iz drugih programov se zagotavljajo sredstva za vesoljski program Galileo (evropski globalni satelitski navigacijski sistem), Instrument za povezovanje Evrope in mednarodni termonuklearni reaktor.
For 2018, expenditure of Ű17.9 billion was subject to audit in this area. 
Za leto 2018 so bili na tem področju revidirani odhodki v višini 17,9 milijarde EUR.
Most of that amount was directly managed by the Commission and took the form of grants to public or private beneficiaries participating in projects. 
Večina teh sredstev, ki jih je neposredno upravljala Komisija, je bila v obliki nepovratnih sredstev dodeljena javnim ali zasebnim upravičencem, ki so sodelovali v projektih.
Research and innovation programmes accounted for 45 % of the spending we audited in 2018. 
Programi za raziskave in inovacije so pomenili 45 % porabe, ki jo je Sodišče revidiralo v letu 2018.
What we found In 2018, 54 of the 130 transactions we examined (42 %) were affected by errors. 
Kaj je Sodišče ugotovilo Leta 2018 je na 54 (42 %) transakcij od preučenih 130 vplivala napaka.
We estimate the most likely level of error to be 2.0 %. 
Sodišče ocenjuje, da je najverjetnejša stopnja napake 2,0 %.
This figure is lower than in 2017, but still considered to be material. 
Številka je nižja kot leta 2017, toda še vedno šteje za pomembno.
Preventive and corrective measures As in previous years, the principal risk to the regularity of transactions is that beneficiaries declare ineligible costs, which are neither detected nor corrected before the Commission reimburses them. 
Preventivni in popravljalni ukrepi Tako kot v prejšnjih letih je glavno tveganje za pravilnost transakcij to, da upravičenci prijavijo neupravičene stroške, ki niso bili odkriti niti popravljeni, preden jih je Komisija povrnila.
We found that most errors related to ineligible costs (e.g. travel and equipment costs unconnected with the project), personnel costs not incurred directly for the project, and large research infrastructure costs wrongly declared by beneficiaries. 
Sodišče je ugotovilo, da se je večina napak nanašala na neupravičene stroške (npr. potne stroške in stroške za opremo, ki niso bili povezani s projektom), stroške dela, ki niso nastali neposredno za projekt, ter stroške velike raziskovalne infrastrukture, ki so jih upravičenci nepravilno prijavili.
Estimated most likely level of error Ű17.9 billion Yes 2.0 % (2017: 4.2 %) Example Đ multiple errors in a single claim A small healthcare company participating for the first time in an EU project declared Ű1.1 million in personnel, subcontracting and other costs. 
Ocenjena najverjetnejša stopnja napake 17,9 milijarde EUR da 2,0 % (2017: 4,2 %) Primer – več napak v zahtevku za povračilo Manjše zdravstveno podjetje, ki je prvič sodelovalo pri projektu EU, je prijavilo stroške dela, stroške po podpogodbah in druge stroške v višini 1,1 milijona EUR.
The vast majority of the items we examined contained errors. 
Sodišče je pri veliki večini postavk, ki jih je preučilo, odkrilo napake.
In particular, the beneficiary did not use a method to calculate personnel costs in line with H2020 rules. 
Upravičenec predvsem ni uporabljal metode za izračun stroškov dela v skladu s pravili za program Obzorje 2020.
The Commission had applied corrective measures that directly affected four of the 130 transactions examined. 
Komisija je uporabila popravljalne ukrepe, ki so neposredno vplivali na štiri od 130 preučenih transakcij.
Without these measures, our estimated level of error for this chapter would have been higher by 0.1 percentage point. 
Brez teh ukrepov bi bila ocenjena stopnja napake, ki jo je izračunalo Sodišče, za to poglavje za 0,1 odstotne točke višja.
At the same time, sufficient information was available to prevent, or to detect and correct, eight other cases where we found, and quantified, errors. 
Poleg tega je bilo na voljo dovolj informacij, da bi bilo še v osmih drugih primerih mogoče preprečiti ali odkriti in popraviti napake, ki jih je Sodišče odkrilo in količinsko opredelilo.
Had this information been used to correct the errors, the estimated overall level of error for spending on ÔCompetitiveness for growth and jobsŐ would have been 0.3 percentage point lower and thus below the materiality threshold. 
Če bi se te informacije uporabile za popravo napak, bi bila ocenjena skupna stopnja napake za porabo na področju Konkurenčnost za rast in delovna mesta za 0,3 odstotne točke nižja in tako pod pragom pomembnosti.
Horizon 2020 and Erasmus+ We have previously reported that Horizon 2020 has simpler funding rules than its predecessor, FP7. 
Obzorje 2020 in Erasmus+ Sodišče je že poročalo, da so pravila za financiranje za program Obzorje 2020 enostavnejša kot za sedmi okvirni program, ki je njegov predhodnik.
In addition, under H2020, beneficiaries can declare capitalised and operating costs for large research infrastructure (LRI) if they comply with certain conditions and have first obtained a positive ex-ante assessment of their costing methodology from the Commission. 
Poleg tega lahko upravičenci v okviru programa Obzorje 2020 prijavijo usredstvene in operativne stroške za veliko raziskovalno infrastrukturo, če ti izpolnjujejo nekatere pogoje in če je Komisija upravičencem dala pozitivno predhodno oceno v zvezi z metodologijo za izračun stroškov.
However, this yearŐs audit showed that the ex-ante assessment had little impact on error prevention. 
Toda pri letošnji reviziji se je pokazalo, da je predhodna ocena le malo vplivala na preprečevanje napak.
For H2020, we also reviewed audits carried out by both the Commission and contracted external auditors. 
Pri programu Obzorje 2020 je Sodišče pregledalo tudi revizije, ki jih je opravila Komisija in ki so jih opravili zunanji revizorji po pogodbi.
In some of the files we reviewed, we found inconsistent sampling approaches and weaknesses in the documentation and reporting of audit findings, as well as in the quality of audit procedures. 
V nekaterih spisih, ki jih je pregledalo, je odkrilo nedoslednosti v zvezi s pristopom k vzorčenju ter slabosti v dokumentaciji in poročanju o revizijskih ugotovitvah ter tudi v kakovosti revizijskih postopkov.
We also found a methodological weakness relating to the error rate calculation: although ex-post audits rarely achieve their aim of maximum coverage of accepted costs, the error rate is systematically calculated based on all accepted costs instead of the amount actually audited. 
Ugotovilo je tudi metodološko slabost v zvezi z izračunom stopnje napake: čeprav se z naknadnimi revizijami redko doseže njihov namen, tj. čim večja pokritost sprejetih stroškov, se stopnja napake sistematično izračunava na podlagi vseh sprejetih stroškov in ne dejansko revidiranega zneska.
This leads to an understatement of the error rate. 
Zaradi tega je stopnja napake prenizko navedena.
For Erasmus+, we note that, like last year, the Education, Audio-visual and Culture Executive Agency (EACEA) has issued a reservation concerning the effectiveness of its internal controls for managing grants. 
Pri programu Erasmus+ je Sodišče tako kot lani ugotovilo, da je Izvajalska agencija za izobraževanje, avdiovizualno področje in kulturo (EACEA) izrekla pridržek v zvezi z uspešnostjo notranjih kontrol za upravljanje nepovratnih sredstev.
In addition, our audits of Erasmus+ projects showed that some national rules were not fully aligned with the principles applied by the EU, in particular as regards maximum amounts payable and funding arrangements. 
Poleg tega se je pri revizijah projektov v okviru programa Erasmus+, ki jih je opravilo Sodišče, pokazalo, da nekatera nacionalna pravila niso bila povsem usklajena z načeli, ki jih uporablja EU, zlasti glede najvišjih zneskov, ki se lahko izplačajo, in ureditev financiranja.
Commission reporting on legality and regularity The 2018 AAR of the Directorate-General for Research and Innovation (DG Research and Innovation), the EACEA and the Executive Agency for SMEs (EASME) gave a fair assessment of their financial management and the regularity of underlying transactions. Overall, the information they provided corroborated our findings and conclusions. 
Poročanje Komisije o zakonitosti in pravilnosti V letnih poročilih o dejavnostih Generalnega direktorata za raziskave in inovacije (GD za raziskave in inovacije), EACEA in Izvajalske agencije za mala in srednja podjetja (EASME) za leto 2018 je poštena ocena njihovega finančnega poslovodenja in pravilnosti transakcij, povezanih z zaključnim računom.
Performance assessment We assessed the CommissionŐs reporting on the performance of 50 research and innovation projects in our sample. 
Ocena smotrnosti Sodišče je ocenilo poročanje Komisije o smotrnosti vzorca 50 projektov na področju raziskav in inovacij.
According to the progress reports for these projects, most of them had achieved the expected outputs and results. 
Glede na poročila o napredku so bili pri večini projektov doseženi pričakovani izložki in 24 rezultati.
However, in some cases, the reported progress was only partly in line with the agreed objectives or the reported costs were disproportionate 24 to the progress made. 
Toda v nekaterih primerih je bil sporočeni napredek le delno v skladu z dogovorjenimi cilji ali pa so bili sporočeni stroški nesorazmerni z doseženim napredkom.
Furthermore, in some cases, the project outputs and results had not been disseminated as intended. 
Poleg tega izložki in rezultati projektov v nekaterih primerih niso bili razširjeni, kot je bilo predvideno.
What we recommend We recommend that the Commission: o inform SMEs more effectively about the applicable funding rules and carry out more targeted checks of cost claims of SMEs; for the next Research Framework Programme, further simplify the rules for declaring personnel costs and large research infrastructure costs; o for H2020, take measures to address the observations made on ex-post audits concerning sampling consistency, documentation and reporting of audit findings, as well as the quality of audit procedures; and o promptly address the findings of the CommissionŐs Internal Audit service concerning: (i) the EACEAŐs internal control systems on the grant management process for Erasmus+; and (ii) the monitoring of compliance with contractual obligations and reporting requirements on dissemination and exploitation in research and innovation projects. .. Want to know more? 
Kaj Sodišče priporoča Sodišče priporoča, naj Komisija: o uspešneje obvešča MSP o pravilih za financiranje, ki se uporabljajo, in izvede bolj ciljno usmerjene preglede zahtevkov za povračilo stroškov, ki jih predložijo MSP; za naslednji okvirni program za raziskave dodatno poenostavi pravila za prijavo stroškov dela in stroškov velike raziskovalne infrastrukture, o za program Obzorje 2020 sprejme ukrepe za obravnavanje opažanj, ki so bila ugotovljena pri naknadnih revizijah in se nanašajo na doslednost pri vzorčenju, dokumentacijo in poročanje o revizijskih ugotovitvah ter kakovost revizijskih postopkov, ter o nemudoma obravnava ugotovitve Službe Komisije za notranjo revizijo, ki se nanašajo na: (i) (ii) sisteme notranje kontrole EACEA za postopke upravljanja nepovratnih sredstev v okviru programa Erasmus+, spremljanje izpolnjevanja pogodbenih obveznosti in zahtev glede poročanja v zvezi z razširjanjem in izkoriščanjem rezultatov projektov raziskav in inovacij. .. Želite izvedeti več?
Full information on our audit of EU expenditure on ÔCompetitiveness for growth and jobsŐ can be found in Chapter 5 of our 2018 annual report. 25 
Vse informacije o reviziji odhodkov EU za področje Konkurenčnost za rast in delovna mesta so v poglavju 5 letnega poročila Sodišča za leto 2018. 25
26 Economic, social and territorial cohesion Total: Ű54.5 billion What we audited Spending under this policy area focuses on reducing development disparities between the different Member States and regions of the EU and strengthening competitiveness. 
26 Ekonomska, socialna in teritorialna kohezija Skupaj: 54,5 milijarde EUR Kaj je Sodišče revidiralo Poraba v okviru tega področja je osredotočena na zmanjševanje razvojnih razlik med državami članicami in regijami EU ter krepitev konkurenčnosti.
These objectives are implemented mainly through the European Regional Development Fund (ERDF), the Cohesion Fund (CF) and the European Social Fund (ESF), which involves the co-financing of multiannual operational programmes (OP) from which projects are funded. 
Ti cilji se uresničujejo predvsem v okviru Evropskega sklada za regionalni razvoj (ESRR), Kohezijskega sklada in Evropskega socialnega sklada (ESS), ki vključujejo sofinanciranje večletnih operativnih programov, v okviru katerih se financirajo projekti.
The management of expenditure is shared by the Commission and the Member States. 
Upravljanje odhodkov si delijo Komisija in države članice.
Within the Commission, the Directorate-General for Regional and Urban Policy (DG Regional and Urban Policy) is responsible for implementing the ERDF and the CF, and the Directorate-General for Employment, Social Affairs and Inclusion (DG Employment, Social Affairs and Inclusion) for the ESF. 
Pri Komisiji je za izvajanje ESRR in Kohezijskega sklada odgovoren Generalni direktorat za regionalno in mestno politiko (GD za regionalno in mestno politiko), za izvajanje ESS pa Generalni direktorat za zaposlovanje, socialne zadeve in vključevanje (GD za zaposlovanje, socialne zadeve in vključevanje).
In 2018, expenditure that was subject to our audit in this area amounted to Ű23.6 billion and was significantly higher than in 2017 (Ű8.0 billion). 
Leta 2018 so odhodki, ki jih je Sodišče na tem področju revidiralo, znašali 23,6 milijarde EUR in so bili bistveno višji kot leta 2017 (8,0 milijarde EUR).
We examine payments once expenditure has been incurred, recorded and accepted. 
Sodišče preuči plačila, ko so odhodki že nastali, bili evidentirani in sprejeti.
In line with this approach the amount subject to audit for the 2018 annual report also included Ű16.5 billion worth of expenditure from previous years that the Commission had accepted or cleared in 2018. 
Skladno s tem pristopom je revidirani znesek za letno poročilo za leto 2018 zajemal tudi odhodke iz prejšnjih let v vrednosti 16,5 milijarde EUR, ki jih je Komisija sprejela in potrdila leta 2018.
Payments made in 2018 amounting to Ű47.4 billion and relating to expenditure it had not yet accepted, were not part of our audit population. 
Plačila, izvršena leta 2018, ki so znašala 47,4 milijarde EUR in so se nanašala na odhodke, ki jih Komisija še ni sprejela, niso bila del revidirane populacije Sodišča.
What we found Preventive and corrective measures In 2018, we drew a statistically representative sample of 220 transactions which Member States audit authorities had already examined. 
Kaj je Sodišče ugotovilo Preventivni in popravljalni ukrepi Sodišče je leta 2018 izbralo statistično reprezentativen vzorec 220 transakcij, ki so jih že revidirali revizijski organi držav članic.
We found and quantified 36 errors in these 220 transactions. 
V teh 220 transakcijah je odkrilo in količinsko opredelilo 36 napak.
The management and audit authorities in the Member States had not detected these errors. 
Organi upravljanja in revizijski organi držav članic teh napak niso odkrili.
Taking account of the 60 errors that the audit authorities had found, and the financial corrections applied by programme authorities (amounting to a total of Ű314 million for the 2007-2013 and 2014-2020 programming period taken together), we estimate the level of error to be 5.0 %. 
Sodišče ob upoštevanju 60 napak, ki so jih odkrili revizijski organi, in finančnih popravkov, ki jo jih uporabili organi, pristojni za programe (v skupni višini 314 milijonov EUR za programski obdobji 2007–2013 in 2014–2020 skupaj), ocenjuje, da stopnja napake znaša 5,0 %.
Estimated most likely level of error Ű23.6 billion Yes 5.0 % (2017: 3.0 %) 
Ocenjena najverjetnejša stopnja napake 23,6 milijarde EUR da 5,0 % (2017: 3,0 %)
The number and impact of the errors we found indicate that weaknesses persist with regard to the regularity of the expenditure declared by managing authorities. 
Število odkritih napak in njihov učinek kažeta, da še naprej obstajajo slabosti v zvezi s pravilnostjo odhodkov, ki jih priglasijo organi upravljanja.
Ineligible expenditures and projects contributed most to our estimated level of error, followed by infringement of internal market rules (such as public procurement and state aid) and the absence of essential supporting documents. 
K ocenjeni stopnji napake, ki jo je izračunalo Sodišče, so največ prispevali neupravičeni odhodki in projekti, sledila pa sta jim kršitev pravil notranjega trga (na primer v zvezi z javnim naročanjem in državno pomočjo) in neobstoj bistvenih dokazil.
Some of these errors were the result of complex national rules going beyond what the EU legislation requires (see box below). 
Nekatere od teh napak so bile posledica kompleksnih nacionalnih pravil, ki presegajo zahteve zakonodaje EU (glej okvir v nadaljevanju).
27 Example: Complex national eligibility conditions We found that the eligibility rules for an operational programme in Poland included a condition prohibiting the use of an EU grant if another entity was carrying out the same type of business activity in the same premises. 
27 Primer: kompleksni nacionalni pogoji za upravičenost Sodišče je ugotovilo, da so pravila za upravičenost za operativni program na Poljskem vključevala pogoj, ki prepoveduje uporabo nepovratnih sredstev EU, če nek drug subjekt opravlja enako vrsto poslovne dejavnosti v istih prostorih.
This requirement, which goes beyond what is set out in the EU regulations, was repeated in the grant agreement. 
Ta zahteva, ki presega zahteve iz uredb EU, je navedena tudi v sporazumu o dodelitvi nepovratnih sredstev.
As one beneficiary, a lawyer, set up its activity in the same premises as another legal firm, the project was ineligible for co-financing. 
Ker je nek upravičenec, odvetnik, svojo dejavnost opravljal v istih prostorih kot neka druga odvetniška družba, projekt ni bil upravičen do sofinanciranja.
Assessment of the work of audit authorities Audit authorities are set up to oversee the use of EU funds. 
Ocena dela revizijskih organov Revizijski organi se ustanovijo za nadzor uporabe sredstev EU.
Their work is a critical part of the assurance and control framework in Cohesion. 
Njihovo delo je eden bistvenih delov okvira zagotovil in kontrol na področju kohezije.
This year we assessed the work of 15 out of the 126 audit authorities in 14 Member States in relation to 15 assurance packages for the 2014-2020 period and nine closure packages for the 2007-2013 period. 
Sodišče je letos ocenilo delo 15 od 126 revizijskih organov v 14 državah članicah v zvezi s 15 svežnji zagotovil za obdobje 2014–2020 in devetimi svežnji zaključitev za obdobje 2007–2013.
Similar to last year, in several cases, our review of audit authoritiesŐ work revealed shortcomings relating to the scope, quality and/or documentation of their work and the representativeness of their sampling. 
Podobno kot v prejšnjem letu so bile pri pregledu dela revizijskih organov odkrite pomanjkljivosti v zvezi z obsegom, kakovostjo in/ali dokumentiranjem njihovega dela ter reprezentativnostjo njihovih vzorcev.
All audit authorities in our sample had reported a residual error rate below 2 %. 
Vsi revizijski organi v vzorcu Sodišča so poročali o stopnji preostale napake pod 2 %.
Following its verifications, the Commission corrected the residual error rate to be above 2 % for four out of the 15 assurance packages for the 2014-2020 period in our sample. 
Komisija je to stopnjo preverila in jo za štiri od 15 svežnjev zaključitev za obdobje 2014–2020, vključenih v vzorec Sodišča, popravila nad 2 %.
Because of the additional errors we detected, our recalculated rate was above 2 % for another four of the 15 assurance packages for the 2014-2020 period and one of the nine closure packages for 2007-2013. 
Ker je Sodišče odkrilo dodatne napake, je bila stopnja, ki jo je na novo izračunalo, za dodatne štiri od 15 svežnjev zagotovil za obdobje 2014–2020 ter za enega od devetih svežnjev zaključitev za obdobje 2007–2013 višja od 2 %.