natgillin/translations-raw huggingface dataset:
Acronyms 05 and abbreviations ABAC: The Commission’s accrual-based accounting system CH: Chamber CRIS: Common External Relations Information System EDF: European Development Fund IAS: Internal Audit Service of the Commission LISO: Local Information Security Officer MMO: Milk Market Observatory MS: Member State PETRA: Project Expense Time Reporting Application POSEI: Programme d’Options Spécifiques à l’Éloignement et l’Insularité — The EU’s outermost regions benefit from the POSEI arrangements in the agricultural sector RAD: Recommendations, Actions, Discharge — an IT tool for monitoring SAM: State Aid Modernisation project SARI: State Aid Reporting Interface SR: Special report TFEU: Treaty on the Functioning of the European Union 
Kratice 05 in okrajšave ABAC: računovodski sistem na podlagi nastanka poslovnih dogodkov, ki ga uporablja Komisija CRIS: skupni informacijski sistem RELEX PDEU: Pogodba o delovanju Evropske unije PETRA: sistem beleženja časa in upravljavskega poročanja POSEI: program možnosti za oddaljene in otoške regije – ureditve POSEI za kmetijski sektor se uporabljajo za najbolj oddaljene regije EU RAD: priporočila, ukrepi, razrešnica (Recommendations, Actions, Discharge) – orodje IT za spremljanje SARI: vmesnik za poročanje o državni pomoči
Executive 06 summary IThis report presents the results of our fourth review of the Commission’s follow-up of our recommendations made in previous special reports (SRs). 
Povzetek 06 IV tem poročilu so predstavljeni rezultati, pridobljeni z našim četrtim pregledom nadaljnjega ukrepanja, ki ga je na podlagi priporočil Sodišča iz prejšnjih posebnih poročil izvedla Komisija.
After the 2011 (SR 19/2012) and the 2012 (SR 19/2013) consolidated reports on the same subject, in 2013 the results were summarised in paragraphs 10.53 to 10.55 of the annual report. 
19/2012) in 2012 (Posebno poročilo št. 19/2013), rezultati za leto 2013 pa so bili povzeti v odstavkih 10.53 do 10.55 letnega poročila.
II We assessed whether the Commission had taken the necessary actions to adequately manage and follow up the Court’s recommendations by addressing two sub-questions: Had the Commission adequately addressed the audit recommendations in the selected SRs, and was the Commission’s follow-up system robust? III We included an examination of the Commission’s follow-up of a sample of 44 recommendations from eight of our SRs from the period 2009-2012. 
II Za oceno, ali je Komisija sprejela ukrepe, potrebne za ustrezno obravnavanje priporočil Sodišča in nadaljnje ukrepanje na njihovi podlagi, je Sodišče obravnavalo dve podvprašanji: ali je Komisija ustrezno obravnavala revizijska priporočila v izbranih posebnih poročilih in ali je bil sistem, ki ga je za nadaljnje ukrepanje na podlagi priporočil uporabljala Komisija, trden.
For these recommendations we assessed the current state of play and the related Commission’s management information. 
Ocenilo je sedanje stanje izvedbe teh priporočil in s tem povezane upravljavske informacije Komisije.
IV Our review showed that the Commission has fully implemented 60 % of the Court’s recommendations, while 29 % were implemented in most respects, 8 % in some respects, and 3 % were not implemented. 
IV Pregled Sodišča je pokazal, da je Komisija 60 % priporočil Sodišča izvedla v celoti, 29 % večinoma, 8 % deloma, 3 % pa ni izvedla.
VThe Commission has made some improvements to its system and procedures for follow-up, in particular as regards design, information, compliance, and user-friendliness of the follow-up IT application. 
VKomisija je uvedla nekaj izboljšav svojega sistema in postopkov na nadaljnje ukrepanje na podlagi priporočil, zlasti v zvezi z zasnovo, informacijami in skladnostjo aplikacije IT za nadaljnje spremljanje ter njeno prijaznostjo do uporabnikov.
However, the system currently does not fully ensure a sufficient audit trail of actions taken, nor provide for an internal assessment of the adequacy of these actions, and the monitoring of partially implemented recommendations. 
Vendar sistem za zdaj ne zagotavlja v celoti zadostne revizijske sledi sprejetih ukrepov, pa tudi ne notranje ocene ustreznosti teh ukrepov in spremljanja delno izvedenih priporočil.
VI In light of the shortcomings identified in the Commission’s current follow-up system, and the Commission’s previous acknowledgment of the need for improvements, the Commission should carry out the necessary improvements (SR 19/2013) in order to bring its practices into line with the relevant internal control standards. 
VI Glede na pomanjkljivosti, ugotovljene v sedanjem sistemu Komisije za nadaljnje ukrepanje na podlagi priporočil, ter preteklo priznanje Komisije, da so potrebne izboljšave, naj Komisija uvede ustrezne izboljšave (Posebno poročilo št. 19/2013), da bo uskladila svoje prakse z ustreznimi standardi notranje kontrole.
Introduction 07 01 According to international auditing standards, the follow-up of audit reports is the final stage in the performance audit cycle of planning, execution and follow-up. 
Uvod 07 01 V skladu z mednarodnimi standardi revidiranja je spremljanje popravljalnih učinkov revizijskih poročil končna stopnja v sklopu načrtovanja, izvedbe in spremljanja popravljalnih učinkov pri revizijah smotrnosti poslovanja.
02 This is the third consolidated report on follow-up by the Court. 
02 To je tretje konsolidirano poročilo Sodišča o spremljanju popravljalnih učinkov.
Observations from the 2013 follow-up exercise were published in summary form within the 2013 annual report. 
Opažanja, ki so nastala pri spremljanju popravljalnih učinkov za leto 2013, so bila objavljena v letnem poročilu za leto 2013 v obliki povzetka.
03 Our first follow-up report in 2012 (SR 19/2012) observed that the follow-up of our audit recommendations by the Commission needed strengthening. 
19/2012) ugotovilo, da bi morala Komisija izboljšati nadaljnje ukrepanje na podlagi revizijskih priporočil Sodišča.
Our second follow-up report in 2013 (SR 19/2013) recommended that the Commission should refine its IT tool for monitoring, the ‘RAD’ (Recommendations, Actions, Discharge) application to better reflect recommendations that had only been partially implemented. 
V drugem poročilu o spremljanju popravljalnih učinkov leta 2013 (Posebno poročilo št. 19/2013) je priporočilo, naj Komisija izpopolni aplikacijo RAD (priporočila, ukrepi, razrešnica), da bi bilo iz nje bolje razbrati, katera priporočila so bila le deloma izvedena.
04 This current report presents the results of our 2014 review of the Commission’s follow-up of recommendations made in our previous SRs, as well as changes made to the RAD application. 
04 V tem poročilu so predstavljeni rezultati, ki jih je Sodišče pridobilo pri svojem pregledu za leto 2014, pri katerem je preučilo nadaljnje ukrepanje Komisije na podlagi priporočil iz njegovih preteklih posebnih poročil in spremembe aplikacije RAD.
Scope and 08 approach 05 Our objectives were twofold: (a) to carry out a limited review of follow-up actions taken by the Commission on a sample of the Court’s SRs recommendations, and (b) to perform an audit to assess if the Commission’s follow-up system (technical and procedural) is robust, by verifying the adequacy and reliability of the current system and identifying areas for improvement. 
Obseg in pristop 08 05 Cilj Sodišča je bil dvojen: (a) izvesti omejen pregled nadaljnjega ukrepanja Komisije na podlagi vzorca priporočil Sodišča iz posebnih poročil ter (b) opraviti revizijo, da se oceni, ali je sistem (tehnični in postopkovni), ki ga za nadaljnje ukrepanje na podlagi priporočil uporablja Komisija, trden, in sicer s preverjanjem ustreznosti in zanesljivosti sedanjega sistema ter ugotavljanjem področij, ki bi jih bilo mogoče izboljšati.
06 The audit of the Commission’s system examined the modifications made to the system (RAD) since our last review in 2012. 
06 Pri reviziji sistema Komisije so bile preučene spremembe, ki so bile v sistemu (RAD) uvedene po zadnjem pregledu Sodišča leta 2012.
We also compared the operations and features of the RAD system and those of other follow-up systems within the Commission services, with the aim of identifying good practices. 
Poleg tega je Sodišče primerjalo delovanje in značilnosti sistema RAD z drugimi sistemi za nadaljnje ukrepanje na podlagi priporočil v okviru služb Komisije, da bi ugotovilo dobre prakse.
07 The purpose of our review of the follow-up actions on our previous recommendations was to determine the state of play, the timeliness of their implementation, and outstanding and/or new relevant issues (if any), which need to be addressed. 
07 Namen pregleda nadaljnjega ukrepanja na podlagi prejšnjih priporočil Sodišča je bil ugotoviti sedanje stanje, pravočasnost izvajanja priporočil ter nerešena in/ali nova relevantna vprašanja (če obstajajo), ki jih je treba obravnavati.
Eight SRs were selected firstly on the basis of whether at least 2 years had elapsed since their publication, so that the Commission would have sufficient time to address the recommendations, and secondly by reference to the continued relevance of the recommendations. 
Podlaga za izbor osmih posebnih poročil je bila, prvič, ali sta od njihove objave minili vsaj dve leti, da je imela Komisija dovolj časa za obravnavanje priporočil, in, drugič, sedanja relevantnost priporočil.
The reports included in this review are presented in Table 1. 
Poročila, ki so zajeta v pregled, so navedena v tabeli 1.
08 When assessing the implementation status of recommendations, we use the following categories: fully implemented, met in most respects, met in some respects, not implemented, could not be verified, or no longer relevant. 
08 Sodišče pri ocenjevanju stanja izvedbe priporočil uporablja naslednje kategorije: izvedeno v celoti, večinoma izvedeno, deloma izvedeno, ni izvedeno, ni bilo mogoče preveriti ali ni več relevantno.
Has the reform of the sugar market achieved its main objectives? 
Ali je reforma trga sladkorja dosegla svoje glavne cilje?
Specific measures for agriculture in favour of the outermost regions of the Union and the smaller Aegean islands Are tools in place to monitor the effectiveness of European Social Fund spending on older workers? 
Posebni ukrepi za kmetijstvo v najbolj oddaljenih regijah in na manjših egejskih otokih Ali obstajajo orodja za spremljanje uspešnosti porabe Evropskega socialnega sklada za starejše delavce?
The efficiency and effectiveness of EU contributions channelled through United Nations Organisations in conflict-affected countries Effectiveness of European Union development aid for food security in sub-Saharan Africa The Common External Relations Information System (CRIS) Do the Commission’s procedures ensure effective management of State aid control? 
Učinkovitost in uspešnost prispevkov EU, usmerjenih prek organizacij Združenih narodov v državah, ki so bile prizadete v konfliktih Učinkovitost razvojne pomoči Evropske unije za zanesljivo preskrbo s hrano v podsaharski Afriki Skupni informacijski sistem RELEX (CRIS) Ali postopki Komisije zagotavljajo uspešno upravljanje nadzora državne pomoči?
The Commission’s 10 implementation of 44 recommendations Introduction 09 This section presents the results of the Court’s review of the Commission’s implementation of a sample of 44 recommendations from the eight selected SRs issued by the Court in the period 2009-2012. 
Kako je Komisija 10 izvedla 44 priporočil Uvod 09 V tem razdelku so predstavljeni rezultati, ki jih je Sodišče pridobilo pri pregledu tega, kako je Komisija izvedla vzorec 44 priporočil iz osmih izbranih posebnih poročil Sodišča, objavljenih v obdobju 2009–2012.
Annex I shows the result of the assessment of each of the 44 recommendations examined, while Annexes II to IX provide a brief summary of the relevant audits, the recommendations, the subsequent follow-up actions taken by the Commission, and any remaining issues which need to be addressed. 
V Prilogi I so prikazani rezultati ocene za vsako od 44 preučenih priporočil, v prilogah II do IX pa so na kratko povzeti zadevne revizije, priporočila, poznejše dejavnosti naknadnega ukrepanja, ki jih je izvedla Komisija, in vsa vprašanja, ki jih je treba še obravnavati.
10 Of the 44 recommendations examined three recommendations were no longer relevant1 and follow-up actions for three recommendations could not be verified, as the necessary evidence was only or mostly available at Member State level2. 
10 Tri od 44 preučenih priporočil niso bila več relevantna1, za tri priporočila pa ni bilo mogoče preveriti nadaljnjega ukrepanja, saj so bili potrebni dokazi na voljo samo ali večinoma na ravni držav članic2.
11 Of the remaining 38 recommendations which could be assessed, we found that the Commission had fully implemented 60 % of our recommendations3, 29 % were implemented in most respects, 8 % in some respects, and 3 % were not implemented. 
11 Za preostalih 38 priporočil, ki jih je bilo mogoče oceniti, je Sodišče ugotovilo, da jih je Komisija v celoti izvedla 60 %3, 29 % jih je bilo izvedenih večinoma, 8 % deloma, 3 % pa niso bili izvedeni.
Improvements in financial management have resulted from the implementation of recommendations, however some challenges for further developments remain 12 The following are examples of improvements achieved and remaining challenges arising from actions taken on our audit recommendations. 
Z izvajanjem priporočil se je izboljšalo finančno poslovodenje, toda nekateri izzivi za nadaljnji razvoj še ostajajo 12 V nadaljevanju so navedeni primeri doseženih izboljšav in preostalih izzivov po ukrepanju na podlagi priporočil Sodišča.
2 Recommendation 3 of SR 10/2010 and Recommendations 5 and 6 of SR 6/2010. 
2 Priporočilo 3 Posebnega poročila št. 10/2010 ter priporočili 5 in 6 Posebnega poročila št.
3 This includes a recommendation (SR 15/2011 No 11) which was originally rejected by the Commission. 
3 Številka zajema priporočilo 11 (Posebnega poročila št. 15/2011), ki ga je Komisija najprej zavrnila.
Improved regulation and monitoring (see Annex II and III) Better regulation and closer monitoring were noted in the milk and sugar sectors. 
Izboljšanje predpisov in spremljanja (glej prilogi II in III) V sektorjih mleka in sladkorja so bili opaženi boljši predpisi in spremljanje.
In the milk market, progressive deregulation, coupled with the Commission’s supervision and a toolbox of measures made available to the Member States, has enabled the EU milk production to better respond to demand on the market and contributed to the avoidance of a return to subsidised, structural overproduction. 
Na trgu mleka je postopna deregulacija skupaj z nadzorom Komisije in svežnjem ukrepov, ki je bil dan na voljo državam članicam, omogočila, da se proizvodnja mleka v EU bolje prilagaja povpraševanju na trgu, in prispevala k preprečevanju vrnitve k subvencioniranim strukturnim presežkom.
In the short term, however, milk producers may still face volatility in demand and prices. 
Toda kratkoročno so lahko proizvajalci mleka še vedno izpostavljeni nihanju povpraševanja in cen.
Whilst the Commission continues to monitor milk and sugar prices closely, its influence on these prices is limited. 
Čeprav Komisija še vedno skrbno spremlja cene mleka in sladkorja, lahko le omejeno vpliva nanje.
The Commission’s implementation of 44 recommendations 11 Better data quality (a) Providing sufficient information and training to officials of the UN and the Commission who are responsible for EU programmes is essential. 
Kako je Komisija izvedla 44 priporočil 11 Boljša kakovost podatkov (a) Zagotavljanje zadostnih informacij in usposabljanja uradnikom ZN in Komisije, ki so odgovorni za programe EU, je bistveno.
For example, following our recommendations relevant actors of food security measures are now informed and trained on a regular basis on issues concerning the fight against hunger (see Annex VII). 
V skladu z našimi priporočili so na primer ustrezni akterji na področju prehranske varnosti zdaj redno deležni informacij in usposabljanja v zvezi z vprašanji, povezanimi z bojem proti lakoti (glej Prilogo VII).
In addition, information on the costs incurred by channelling funding through UN organisations in conflict-affected countries is now also provided, in order to allow the cost-effectiveness of funding channels to be considered for future actions (see Annex VI). (b) Data management is becoming increasingly important in the management of EU policies and programmes. 
Poleg tega se zdaj zagotavljajo informacije o stroških, nastalih pri financiranju prek organizacij ZN v državah, ki jih je prizadel konflikt, da bi bilo mogoče pri prihodnjih ukrepih upoštevati stroškovno učinkovitost virov financiranja (glej Prilogo VI). (b) Upravljanje podatkov je čedalje pomembnejše za upravljanje politik in programov EU.
For example, (i) concerning the Common External Relations Information System (CRIS), which is an information system put in place by the Commission to support the management of external actions, data quality controls were reinforced and responsibilities for the management of data security were clarified (see Annex VIII); (ii) state aid control is currently better equipped with IT systems, taking into account the enhanced Project Expense Time Reporting Application (PETRA) for time and management reporting and the State Aid Reporting Interface (SARI) as a tool of communication between Member States and the Commission, which has been operational since 2012 (see Annex IX). 
Na primer: (i) glede skupnega informacijskega sistema RELEX (informacijski sistem, ki ga je Komisija uvedla kot podporo za upravljanje zunanjih ukrepov) je bil nadzor kakovosti podatkov okrepljen, odgovornosti za upravljanje varnosti podatkov pa razjasnjene (glej Prilogo VIII); (ii) nadzor državne pomoči je zdaj bolje podprt s sistemi IT, zlasti zaradi okrepljene aplikacije za beleženje časa v zvezi s projektom (Project Expense Time Reporting Application (PETRA)), ki se uporablja za beleženje časa in upravljavskega poročanja, ter vmesnika za poročanje o državni pomoči (SARI) kot orodja za komuniciranje med državami članicami in Komisijo, ki se uporablja od leta 2012 (glej Prilogo IX).
Improved performance information (a) Some performance management systems concerning the POSEI/Aegean programmes, programmes for unemployed older workers and in the field of food security have been significantly improved by the use of mandatory performance indicators in the Member States’ annual reporting. 
Izboljšane informacije o smotrnosti poslovanja (a) Nekateri sistemi za upravljanje smotrnosti poslovanja, ki se uporabljajo za programe POSEI - egejski otoki, programe za brezposelne starejše delavce in programe na področju prehranske varnosti, so bili bistveno izboljšani z uporabo obveznih kazalnikov smotrnosti poslovanja pri vsakoletnem poročanju držav članic.
However, providing sufficient and consistently reliable data presents challenges for Member States (see Annexes IV, V, and VII). (b) In the area of food security (see Annex VII), 50 detailed country profiles now give a global overview of each country, with indicators covering the context of the food security. 
Toda zagotavljanje zadostnih in dosledno zanesljivih podatkov je za države članice težavno (glej priloge IV, V, in VII). (b) Na področju prehranske varnosti (glej Prilogo VII) je v 50 podrobnih profilih držav zdaj globalen pregled za vsako državo, s kazalniki, ki pokrivajo področje prehranske varnosti.
Furthermore, for programmes addressing the needs of older workers (see Annex V), the Commission has improved the documentation of its checks by introducing newly created 2014-2020 checklists, thus improving the documentation and coverage of actions. (c) We recommended improvements in reporting obligations on EU contributions channelled through UN organisations, including SMART indicators, comparative reports, detailed work plans, and understandable detailed budgets. 
Poleg tega je Komisija za programe, namenjene zadovoljevanju potreb starejših delavcev (glej Prilogo V), zdaj izboljšala dokumentiranje svojih pregledov tako, da je uvedla novonastale kontrolne sezname za obdobje 2014–2020 ter s tem izboljšala dokumentiranje in pokritje ukrepov. (c) Sodišče je priporočilo izboljšave obveznosti poročanja o prispevkih EU, ki se dodeljujejo prek organizacij ZN, vključno s kazalniki SMART, primerjalnimi poročili, podrobnimi delovnimi načrti in ra-zumljivimi podrobnimi proračuni.
These are now provided for in ‘Joint Guidelines’ issued in 2011 (see Annex VI). Box 3 Box 2 
Navedeno je zdaj določeno v skupnih smernicah, izdanih leta 2011 (glej Prilogo VI). Okvir 3 Okvir 2
Audit of the Commission’s 12 follow-up systems and procedures Introduction 13 Under the Commission’s Internal Control Standards4 (ICS) management is required to set up supervisory measures to ensure that the implementation of activities is running efficiently and effectively while complying with applicable provisions (ICS 9 Management Supervision). 
Revizija sistemov in postopkov 12 Komisije za nadaljnje ukrepanje na podlagi priporočil Uvod 13 V skladu s standardi notranje kontrole Komisije4 mora poslovodstvo vzpostaviti nadzorne ukrepe za zagotovitev, da izvajanje dejavnosti poteka učinkovito in uspešno ob hkratnem upoštevanju veljavnih določb (standard notranje kontrole št.
This includes the following requirements: (a) Management is required to keep track of main issues and ensure the follow-up of accepted audit and other recommendations. 
To zajema naslednje zahteve: (a) poslovodstvo mora spremljati glavna vprašanja in zagotoviti nadaljnje ukrepanje na podlagi sprejetih revizijskih in drugih priporočil.
Management supervision covers both legality and regularity aspects and operational performance and includes supervision of external bodies entrusted with the budget implementation tasks; (b) The director-generals are required to inform the responsible Commissioner of any potentially significant issues related to internal control and audit [...] as well as material budgetary and financial issues that might have an impact [...] or on the sound management of appropriations or which could hamper the attainment of the objectives set. 
Nadzor upravljanja zajema vidike zakonitosti in pravilnosti ter operativno smotrnost poslovanja, vključuje pa tudi nadzor zunanjih organov, ki so jim zaupane naloge izvrševanja proračuna; (b) generalni direktorji morajo obvestiti pristojnega komisarja o vseh potencialno bistvenih vprašanjih, povezanih z notranjim kontroliranjem in revi-diranjem, ter pomembnih proračunskih in finančnih vprašanjih, ki bi lahko vplivala na dobro upravljanje dodeljenih proračunskih sredstev ali ovirala doseganje zastavljenih ciljev.
14 The standard also identifies the following criteria among others that management may want to consider when assessing control effectiveness: (a) whether there is a systematic follow-up of significant issues identified through the supervisory activities; (b) if implementing bodies are responsible for carrying out actions (e.g. in Member States or agencies), whether appropriate supervision or follow-up has been established by the responsible Commission service. 
14 V standardu so med drugimi merili opredeljena tudi naslednja merila, ki bi jih poslovodstvo morda lahko upoštevalo pri ocenjevanju uspešnosti kontrol: (a) ali obstaja sistematično nadaljnje ukrepanje v zvezi z bistvenimi vprašanji, ugotovljenimi pri nadzornih dejavnostih; (b) ali je, če so za izvajanje ukrepov odgovorni izvajalski organi (npr. v državah članicah ali agencijah), pristojna služba Komisije vzpostavila ustrezen nadzor ali zagotovila nadaljnje ukrepanje.
15 The International Standards for the Professional Practice of Internal Auditing5 also provide in their practice advisory guidance that internal auditors ‘evaluate the adequacy, effectiveness and timeliness of actions taken by management on reported observations and recommendations, including those made by external auditors and others’. 
15 Mednarodni standardi strokovnega ravnanja pri notranjem revidiranju5 v svojih smernicah s praktičnimi nasveti tudi določajo, da notranji revizorji ovrednotijo ustreznost, uspešnost in pravočasnost ukrepanja poslovodstva v zvezi s sporočenimi opažanji in priporočili, vključno z opažanji in priporočili zunanjih revizorjev in drugih.