natgillin/translations-raw huggingface dataset:
The report should consider the independence, competence and effectiveness of internal audit, and the following, in particular 
Poročilo bi moralo obravnavati neodvisnost, usposobljenost in učinkovitost notranje revizije in zlasti še
the scope of responsibilities; rights of access to the Head of the SAPARD Agency and to all records, personnel and premises (including decentralised and delegated bodies); the exclusion of members of the internal audit unit from day to day operational actions; staffing (competence, training and experience); planning (needs assessments, risk based approach, cycle of audit coverage); documentation (will the rationale for tests and conclusions be adequately recorded, are supporting papers held); audit evidence (will arrangements ensure it is sufficient, relevant and reliable); are there adequate arrangements for quality assurance; reports (are they adequate in conception and will the procedures ensure they will be timely) and conclusions as to the audit plan. 
obseg odgovornosti; pravice dostopa do vodje agencije SAPARD in do vseh evidenc, zaposlenih in prostorov (vključno z decentraliziranimi enotami in inštitucijami, na katere so bile prenesene naloge); izključenost članov enote za notranjo revizijo iz vsakodnevnih operativnih nalog; kadrovanje (znanje, usposabljanje in izkušnje); načrtovanje (ocena potreb, pristop glede na oceno tveganja, revizijski ciklus); dokumentacijo (ali so utemeljitve za preskuse in sklepne ugotovitve ustrezno zapisane ali se bo hranila spremljajoča dokumentacija); revizijske dokaze (ali ureditev zagotavlja zadostne, ustrezne in zanesljive dokaze); ali je ustrezno urejeno zagotavljanje kakovosti; poročila (ali ustrezajo po svoji zasnovi in ali postopki zagotavljajo, da bodo pravočasna) in sklepne ugotovitve glede načrta revizij.
II Procedures for ensuring compliance with the Multi-annual Financing Agreement 
II) Postopki za zagotavljanje skladnosti z Večletnim sporazumom o financiranju
This point concerns authorisation. 
Ta točka se nanaša na pooblastila.
Transactions processed by SAPARD Agencies are governed by complex rules. 
Posle, ki jih obdelujejo agencije SAPARD, urejajo zapletena pravila.
The inherent risk arising requires the SAPARD Agency to establish mitigating controls including the use of written procedures, checklists and detailed re-performance or review by another official. 
Zaradi tveganja, ki je vgrajeno v teh poslih, mora agencija SAPARD vzpostaviti kontrole za ublažitev tveganja, kar vključuje uporabo pisnih postopkov, kontrolnih listov in ponovitev ali pregled postopkov s strani drugega uradnika.
The report should include a statement on procedures for ensuring compliance with the Multi-annual Financing Agreement (by measure and if applicable, sub-measures) for each procedure stating whether the relevant controls have proved sufficiently robust for reliance to be placed upon them during the period under audit. 
Poročilo naj bi vsebovalo izjavo o postopkih za zagotavljanje skladnosti z Večletnim sporazumom o financiranju (po posameznem ukrepu in morebitnih podukrepih) za vsak postopek posebej in ob tem naj bi bilo navedeno, ali so se uvedene kontrole izkazale kot dovolj primerne, da se je bilo nanje v obdobju, ki ga zajema revizija, mogoče zanesti.
Where it is concluded that a procedure has not provided the necessary assurance, the important elements of the control failure should be noted. 
Če se ugotovi, da kak postopek ni zagotovil zadostne zanesljivosti, je treba opozoriti na pomembne elemente, zaradi katerih kontrola ni bila uspešna.
III Accreditation criteria of significant relevance 
III) Posebej pomembna merila za akreditacijo
The report should state the extent to which the SAPARD Agency and decentralised and delegated bodies have fulfilled all the accreditation criteria of significant relevance (written procedures, segregation of duties, pre-project and pre-payment checks, procurement, commitment and payment procedures, accounting procedures, computer security, internal audit) as required for the Commission conferral of management of aid in Article 3(1) of Section A of the Annex to the Multi-annual Financing Agreement and what action (and its timing and duration), if any, is to be undertaken by the SAPARD Agency or decentralised/delegated body to address any shortcomings. 
V poročilu mora biti navedeno, v kolikšni meri so agencija SAPARD in decentralizirani organi ali inštitucije, na katere so bile prenesene določene naloge, izpolnjevali posebej pomembna merila za akreditacijo (pisni postopki, ločevanje nalog, preverjanja pred odobritvijo projekta in pred izplačilom, javna naročila, postopki za prevzem obveznosti in plačila, računovodski postopki, varnost računalniških sistemov in notranja revizija), kot je zahtevano, če Komisija prenese upravljanje po prvem odstavku 3. člena razdelka A priloge k Večletnemu sporazumu o financiranju, in kakšne ukrepe (ter njihov rok in trajanje), če sploh, mora za odpravo pomanjkljivosti sprejeti agencija SAPARD ali decentralizirani organ ali inštitucija ter organ ali inštitucija, na katero so bile prenesene določene naloge.
IV) The protection of the financial interests of the Community 
IV) Varstvo finančnih interesov Skupnosti
This point concerns, in particular, the amounts to be collected (debtors). 
Ta točka se zlasti nanaša na zneske, ki jih je treba izterjati (dolžnike).
The pertinent key control objectives include the correct and timely posting of all debtors&apos; transactions to a debtors&apos; ledger; debt offset from other SAPARD payments to beneficiaries which are in debt; and the correct posting of all receipts from debtors. 
Ključne naloge kontrole v zvezi s tem so med drugim pravilno in pravočasno knjiženje vseh transakcij dolžnikov v knjigo terjatev do dolžnikov, pobot dolgov iz drugih plačil SAPARD upravičencem, ki imajo dolg, in pravilno knjiženje vseh prejemkov od dolžnikov.
In general, the report should also include a statement on the protection of the financial interests of the Community stating for each procedure whether the relevant controls have proved sufficiently robust for reliance to be placed upon them. 
Na splošno naj bi poročilo vsebovalo tudi izjavo o varstvu finančnih interesov Skupnosti, pri čemer je za vsak postopek treba navesti, ali so se uvedene kontrole izkazale kot dovolj primerne, da se je bilo nanje mogoče zanesti.
Any recommendations for improvements should be classified by reference to the level of importance, which the Certifying Body believes should be attributed to each situation. 
Vsa priporočila za izboljšave bi bilo treba razvrstiti po pomembnosti, ki bi jo bilo treba po mnenju certifikacijskega organa pripisati posamezni situaciji.
For ease of presentation the following classification is proposed 
Za lažjo predstavitev je predlagana taka razvrstitev
recommendations which require immediate attention by the Head of the SAPARD Agency; 
priporočila, ki jim mora vodja agencije SAPARD takoj posvetiti vso pozornost;
Intermediate 
srednje pomembna
recommendations which are significant in the context of the control environment of the SAPARD Agency and which require immediate attention by Senior Management; 
priporočila, ki so pomembna v zvezi s kontrolnim okoljem agencije SAPARD in jim morajo vodstveni delavci agencije takoj posvetiti vso pozornost;
recommendations for which action should be taken to ensure full compliance with the accreditation criteria. 
priporočila, v zvezi s katerimi bi bilo treba ukrepati, da se zagotovi popolna skladnost z merili za akreditacijo.
The report should set out for each recommendation, the procedure and policy questions requiring attention and the reply of the SAPARD Agency. 
V poročilu bi morali biti za vsako priporočilo točno navedeni tudi vprašanja glede postopka in politike ter odgovor agencije SAPARD.
Report outline 
Struktura poročila
It would assist the Commission in its processing of the reports on certification if a standard outline were followed such as indicated below. 
Komisiji bi pri obdelavi poročil o certificiranju pomagalo, če bi vsi sledili standardni strukturi, kot je tu prikazana.
comprising the opinion, summary statements on each of the points I, II, III &amp; IV mentioned above, and sections on major and intermediate recommendations. 
vsebuje mnenje, povzetek ugotovitev za vsako od točk I, II, III in IV in del o pomembnih in srednje pomembnih priporočilih.
General Introduction. 
Splošna predstavitev
an assessment of the main controls; the internal audit function; statement on internal control procedures, together with evidence. 
ocena glavnih kontrol, funkcija notranje revizije, izjava o postopkih notranje kontrole skupaj z dokazi.
an assessment of the key controls; statement on procedures for ensuring compliance with the Multi-annual Financing Agreement, together with evidence. 
ocena ključnih kontrol, izjava o postopkih za zagotavljanje skladnosti z Večletnem sporazumom o financiranju skupaj z dokazi.
an assessment of the extent to which the SAPARD Agency fulfils all the accreditation criteria of significant relevance (written procedures, segregation of duties, pre-project and pre-payment checks, procurement, commitment and payment procedures, accounting procedures, computer security, internal audit) as required by the Article 14 of Section A of the Annex to the Multi-annual Financing Agreement. 
ocena, v kolikšni meri agencija SAPARD izpolnjuje posebej pomembna merila za akreditacijo (pisni postopki, ločevanje nalog, preverjanja pred odobritvijo projekta in pred izplačili, javna naročila, postopki za prevzem obveznosti in plačila, računovodski postopki, varnost računalniških sistemov, notranja revizija), kot je zahtevano v 14. členu razdelka A priloge k Večletnemu sporazumu o financiranju.
IV Procedures for the protection of the financial interests of the Community 
IV) Postopki za varstvo finančnih interesov Skupnosti
an assessment of the key controls; statement on procedures for the protection of the financial interests of the Community, together with evidence. 
ocena ključnih kontrol, izjava o postopkih za varstvo finančnih interesov Skupnosti skupaj z dokazi.
For each measure / sub-measure and common function (e.g. Accounts, Inspection Service, Internal Audit, IT), the annex should set out the work done for each control objective including a description of the control objective, the control mechanism, the file structure (to determine if it comprised the required primary evidence/documents necessary to support the claim), findings, evaluation, conclusion and detailed recommendations. 
Za vsak ukrep in/ali podukrep ter skupno funkcijo (npr. obračuni, inšpekcijska služba, notranja revizija, IT) naj bodo v prilogi navedeni opravljeno delo za vsak cilj kontrole skupaj z opisom cilja kontrole, kontrolni mehanizem, struktura spisa (da se lahko ugotovi, če so v njem potrebni temeljni dokazi oziroma dokumenti, potrebni za podkrepitev zahtevka), ugotovitve, ocena, sklep in podrobna priporočila.
A list of recommendations should be prepared with at least the following information 
Pripraviti bi bilo treba seznam priporočil z najmanj temi informacijami
report reference/ recommendation / status/ action. 
oznaka poročila/priporočilo/stanje/ukrepanje.
Examples of Audit Certificates to be Issued by the Certifying Body5 
Primeri revizijskih certifikatov, ki jih mora izdati certifikacijski organ5
Opinion matrix 
Matrika mnenja
A. Unqualified 
A. Brez pridržka
We have audited the annual accounts of expenditure declared to the Commission as expenditure incurred for the Programme for the 200x financial year by [name and address of SAPARD Agency]. 
Pregledali smo letni obračun izdatkov, predložen Komisiji kot izdatek, ki ga je imela [ime in naslov agencije SAPARD] za program za finančno leto 200x.
Our responsibility, acting as Certifying Body, is to express an opinion on the annual accounts based on our audit. 
Naša naloga kot certifikacijskega organa je, da na podlagi opravljene revizije damo mnenje o letnem obračunu.
We conducted our audit in accordance with internationally accepted auditing standards and Article 6 of the Section A of the Annex to the Multi-annual Financing Agreement. 
Revizijo smo opravili v skladu z mednarodno sprejetimi revizijskimi standardi in 6. členom razdelka A priloge k Večletnemu sporazumu o financiranju.
We planned and performed the audit to obtain reasonable assurance about whether the accounts transmitted to the Commission are free of material misstatement. 
Revizijo smo načrtovali in izvedli tako, da bi pridobili sprejemljivo zagotovilo, da obračun, predložen Komisiji, ne vsebuje pomembnejših napačnih navedb.
The audit included examination, on a test basis, of evidence supporting the information in the annual accounts, the records of commitments, an examination of procedures and of a sample of transactions. 
V okviru revizije smo preskusno preiskali dokaze, ki podpirajo podatke v letnem obračunu, pregledali evidence prevzetih obveznosti, postopke in primere transakcij.
The audit covered compliance of payments with the Multi-annual Financing Agreement only as regards the capability of the SAPARD Agency&apos;s administrative structures to ensure that such compliance has been checked before payment is made. 
Revizija je vključevala pregled skladnosti plačil z Večletnim sporazumom o financiranju samo z vidika sposobnosti upravnih struktur agencije SAPARD, da zagotovijo, da se taka skladnost preverja pred izplačilom.
Our audit provides a reasonable basis for our opinion. 
Naša revizija daje utemeljeno podlago za naše mnenje.
In our opinion the accounts to be transmitted to the Commission for the 200x financial year (dated DD/MM/YYYY) are true, complete and accurate. 
Po našem mnenju je obračun, ki ga je treba poslati Komisiji za finančno leto 200x (z dne DD/MM/LLLL), resničen, popoln in točen.
Our audit was conducted between DD/MM/YYYY and DD/MM/YYYY. 
Revizijo smo opravili v času od DD/MM/LLLL do DD/MM/LLLL.
[date of issue + signature, name and position + name and address of Certifying Body] 
[datum izdaje + podpis, ime in položaj + ime in naslov certifikacijskega organa]
B. Qualified Detected Differences 
B. S pridržkom ugotovljene razlike
Differences were detected between the annual accounts and the books and records of the SAPARD Agency for the following measures/sub-measures (reference: audit report page P) 
Ugotovljene so bile razlike med letnim obračunom in poslovnimi knjigami in evidencami agencije SAPARD za te ukrepe/podukrepe (glej revizijsko poročilo, stran X)
In our opinion, except for the differences described in the preceding paragraph, the accounts to be transmitted to the Commission for the 200x EAGGF financial year (dated DD/MM/YYYY) are true, complete and accurate. 
Po našem mnenju je obračun, ki ga je treba poslati Komisiji za finančno leto 200x EKUJS (z dne DD/MM/LLLL), razen razlik, opisanih v prejšnjem odstavku, resničen, popoln in točen.
C. Qualified Opinion Limitation on Scope 
C. Mnenje s pridržkom omejitve obsega
Except as discussed in the following paragraph, we conducted our audit in accordance with internationally accepted auditing standards and Article 6 of Section A of the Annex to the Multi-annual Financing Agreement. 
Razen navedenega v naslednjem odstavku smo revizijo opravili v skladu z mednarodno sprejetimi revizijskimi standardi in 6. členom razdelka A priloge k Večletnemu sporazumu o financiranju.
Owing to [for example] the nature of the records of the SAPARD Agency/Delegated Body etc., we were unable to satisfy ourselves as to [cite nature of problem] even by recourse to other audit procedures (reference: audit report page P). 
Zaradi [na primer] narave evidenc agencije SAPARD oziroma inštitucije, na katero so bile prenesene naloge, itd., se nismo mogli ustrezno prepričati glede [navedi vrsto problema], in to tudi če smo uporabili druge revizijske postopke (glej revizijsko poročilo, stran X).
In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had we been able to satisfy ourselves as to [cite nature of problem], the accounts to be transmitted to the Commission for the 200x EAGGF financial year (dated DD/MM/YYYY) are true, complete and accurate. 
Po našem mnenju je obračun, ki ga je treba poslati Komisiji za finančno leto 200x EKUJS (z dne DD/MM/LLLL), razen učinkov takih morebitnih popravkov, kot bi jih ugotovili za potrebne, da bi se lahko ustrezno prepričali glede [navedi vrsto problema], resničen, popoln in točen.
D. Disclaimer of Opinion Limitations on Scope 
D. Odklonitev mnenja omejitve obsega
We were not able to examine procedures underlying payments effected by bodies with delegated responsibilities due to limitations placed on the scope of our work by the SAPARD Agency (reference: audit report page P). 
Ker je agencija SAPARD omejila obseg našega dela, nismo mogli pregledati postopkov, na katerih temeljijo izplačila, katere izvajajo organi in inštitucije, na katere so bile prenesene določene naloge (glej revizijsko poročilo, stran X).
Because of the significance of the matters discussed in the preceding paragraph we do not express an opinion on whether the accounts to be transmitted to the Commission for the 200x EAGGF financial year (dated DD/MM/YYYY) are true, complete and accurate. 
Zaradi pomembnosti zadev, obravnavanih v prejšnjem odstavku, ne dajemo mnenja o tem, ali je obračun, ki ga je treba poslati Komisiji za poslovno leto 200x EKUJS (z dne DD/MM/LLLL), resničen, popoln in točen.
E. Adverse Opinion 
E. Negativno mnenje
The expenditure declared by the SAPARD Agency does not agree with payments and receipts effected during the period (reference: audit report page P). 
Izdatek, ki ga je predložila agencija SAPARD, se ne ujema s plačili in prejemki, izvršenimi v obdobju (glej revizijsko poročilo, stran X).
In our opinion, because of the effects of the matters described in the preceding paragraph, the accounts to be transmitted to the Commission for the 200x EAGGF financial year (dated DD/MM/YYYY) are not true, complete and accurate. 
Po našem mnenju obračun, ki ga je treba poslati Komisiji za finančno leto 200x EKUJS (z dne DD/MM/LLLL), zaradi učinkov zadev, opisanih v prejšnjem odstavku, ni resničen, popoln in točen.
Text of community legislation referred to in regulation (EC) no. 2222/2000 on financial rules for SAPARD adapted for this agreement 
Besedilo zakonodaje skupnosti, omenjene v uredbi (ES) št. 2222/2000 O finančnih pravilih za SAPARD, kot je prirejeno za ta sporazum
Any dispute between the Contracting Parties concerning this Agreement which is not settled between the Contracting Parties shall be decided following arbitration by an Arbitration Tribunal in accordance with points 2 to 7 of this Section. 
V vsakem sporu med pogodbenicama v zvezi s tem sporazumom, ki ga pogodbenici nista rešili med seboj, odloči po arbitražnem postopku razsodišče v skladu s točkami 2 do 7 tega razdelka.
Each contracting party has the right to invoke the Dispute Settlement procedure. 
Vsaka pogodbenica ima pravico uveljaviti postopek reševanja sporov.
Each party shall nominate its arbitrator within three months of the initiation of the procedure 
Vsaka stran imenuje svojega razsodnika v treh mesecih od začetka postopka.
The Arbitration Tribunal constituted for each individual case shall consist of three arbitrators appointed as follows 
Razsodišče, ustanovljeno za vsak primer posebej, sestavljajo trije razsodniki, imenovani takole
one arbitrator shall be appointed by the Republic of Slovenia; 
enega razsodnika imenuje Republika Slovenija
one arbitrator shall be appointed by the Commission; 
enega razsodnika imenuje Komisija
one arbitrator shall be appointed by agreement of the parties or, if they cannot agree, by the President of the Court of Justice of the European Communities. 
en razsodnik je imenovan po dogovoru med strankama ali pa ga, če se ne dogovorita, imenuje predsednik Sodišča Evropskih skupnosti.
If either Contracting Party fails to appoint its arbitrator within a period of three months of the receipt of the request for arbitration, that arbitrator shall be appointed by the President of the Court of Justice of the European Communities. 
Če ena ali druga pogodbenica ne imenuje razsodnika v treh mesecih po prejemu zahteve za arbitražo, ga imenuje predsednik Sodišča Evropskih skupnosti.
Should any arbitrator resign, die or become unable to act, another arbitrator shall be appointed in accordance with points 2, 3 and 4 and shall have all the powers and duties of the original arbitrator. 
Če bi kateri koli razsodnik odstopil, umrl ali postal opravilno nesposoben, se drugi razsodnik imenuje v skladu s točkami 2, 3 in 4 ter ima vsa pooblastila in naloge prvotnega razsodnika.
The Arbitration Tribunal shall take account of the relevant case law of the European Court of Justice. 
Razsodišče upošteva ustrezno sodno prakso Evropskega sodišča.
All decisions shall be made by majority vote of the Arbitration Tribunal. The arbitration procedure shall be fixed by the Tribunal. Its decisions shall be binding on both Contracting Parties. 
Razsodišče sprejema vse odločitve z večino glasov. Arbitražni postopek določi razsodišče. Njegove odločitve zavezujejo obe pogodbenici.
Each Contracting Party shall bear the costs of its own arbitrator and its representations in the arbitration proceedings; the remaining costs shall be borne in equal parts by the Contracting Parties. 
Vsaka pogodbenica krije stroške svojega razsodnika in svoje zastopanosti v arbitražnem postopku; preostale stroške krijeta pogodbenici v enakih delih.
Final Act of the Negotiations to adopt the Agreement between the European Community and the Republic of Slovenia concerning the participation of the Republic of Slovenia to the European Environment Agency and the European Environment Information and Observation network 
Sklepna listina pogajanj za sprejem Sporazuma med Evropsko Skupnostjo in Republiko Slovenijo o sodelovanju Republike Slovenije v Evropski agenciji za okolje in v Evropskem okoljskem informacijskem in opazovalnem omrežju
Representatives of the Government of the Republic of Slovenia and of the European Commission have held negotiations in the course of the year Two Thousand for the purpose of negotiating and adopting the text of an Agreement between the European Community and the Republic of Slovenia concerning the participation of the Republic of Slovenia to the European Environment Agency and the European Environment Information and Observation network. 
V letu 2000 so se predstavniki Republike Slovenije in Evropske komisije pogajali, da bi se sporazumeli o besedilu Sporazuma med Evropsko skupnostjo in Republiko Slovenijo o sodelovanju Republike Slovenije v Evropski agenciji za okolje in v Evropskem okoljskem informacijskem in opazovalnem omrežju ter da bi to besedilo sprejeli.
The representatives of the European Commission prusued the above-mentioned negotiations on the basis of a Recommendation of the Council of the European Community of the negotiations, in the name of the European Community, of the conditions for participation of the accession countries in the European Environment Agency, dated the Fourteenth of February of the year Two Thousand. 
Predstavniki Evropske komisije so se pogajali na podlagi Priporočila Sveta Evropske skupnosti o pogajanjih v imenu Evropske Skupnosti o pogojih za sodelovanje držav za pristop k Evropski agenciji za okolje, z dne 14. februarja 2000.
The representatives of the Government of the Republic of Slovenia and of the European Commission took note of the results of two prior negotiating sessions, held in Brussels on the Twenty Seventh of March of the year Two Thousand and on the Tenth of July of the year Two Thousand. 
Predstavniki Vlade Republike Slovenije in Evropske komisije so upoštevali rezultate dveh predhodnih pogajanj, ki sta bili 27. marca 2000 in 10. julija 2000 v Bruslju.