natgillin/translations-raw huggingface dataset:
However, a Certificate on Financial Statements (CFS) is still required for beneficiaries who have received certification of their costing methodologies, since this only removes the obligation for a beneficiary to submit an intermediate CFS.
Vendar morajo upravičenci, katerih metodologija obračunavanja stro­ škov je bila potrjena, še vedno predložiti potrdilo o računovodskih izkazih, saj jim zaradi potrjene metodologije ni treba predložiti le vmesnega potrdila o računovodskih izkazih.
A CFS must be submitted for the last reporting period if the cumulative requested contribution exceeds 375 000 euro.
Potrdilo o računovodskih izkazih je treba predložiti za zadnje obdobje poročanja, če skupni zaprošeni prispevek presega 375 000 EUR.
Following the intensive FP6 audit campaigns, many beneficiaries have undergone a learning effect and the Commission expects that beneficiaries are likely to apply improved project cost accounting practices as a result.
Za mnoge upravičence so bile obsežne revizijske kampanje v okviru 6. OP učni proces in Komisija pričakuje, da bodo upravičenci zaradi tega zelo verjetno uporabili izboljšane prakse stroškovnega računovodstva projekta.
At the present juncture, it is not possible to conclude that the overall error rate will increase, as the risks identified may be offset by other measures.
Trenutno ni mogoče sklepati, ali se bo skupna stopnja napak povečala, ker bi se ugotovljena tveganja lahko preprečila z drugimi ukrepi.
( 14 ) Article 180 of the Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p.
Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, kakor je bila spremenjena (UL L 357, 31.12.2002, str. 1).
) For instance wrong classification of costs.
) Na primer napačna razvrstitev stroškov.
However, this programme was largely defined and agreed by the Internal Control Management Group (ICMG) in February 2009 and its implementation started from then.
Toda skupina za upravljanje notranje kontrole je program v veliki meri določila in uskladila februarja 2009 in potem se je začel izvajati.
The programme for the following year was agreed by the ICMG in January 2010 and formalised in March 2010.
Januarja 2010 je skupina za upravljanje notranje kontrole uskladila program za naslednje leto, formaliziran pa je bil marca 2010.
In 2009 three expost reports were published, two of them relating to controls launched in 2006 but only finalised in 2009.
Prejšnja leta je bil večji delež sredstev za naknadne kontrole namenjen izjemno pomembni kontroli, zato so bile druge kontrole zaključene z zamudo.
These audits are performed either directly by the Commission’s auditors or by external audit firms under the supervision of the Commission.
Te revizije so opravili neposredno revizorji Komisije ali pa zunanja revizijska podjetja pod nadzorom Komisije. Za 6. OP in 7.
(a) assess the regularity of financial transactions and provide input to the annual declaration of assurance (see paragraphs 8.28 and 8.29); and
(a) oceniti pravilnost finančnih transakcij ter prispevati k letni izjavi o zanesljivosti (glej odstavke 8.28 in 8.29) ter
The assessment of the Court relates exclusively to 2009.
Ocena Sodišča se nanaša izključno na leto 2009.
For EACI, the volume and timing of the first interim payments based on cost claims in 2009 relating to policy area 02 — Enterprise did not justify the launch of ex post audits already in 2009.
Glede Izvajalske agencije za konkurenčnost in inovativnost obseg in čas prvih vmesnih plačil, ki temeljijo na zahtevkih za povračilo stro­ škov v letu 2009 v zvezi s področjem politike 02 – podjetništvo, ne upravičujeta, da bi se naknadne revizije izvajale že v letu 2009.
The part of the policy area 02 — Enterprise delegated to the REA and EACI was not covered by the Executive Agencies’ work programmes and no expost controls had been carried out.
Del področja politike 02 – podjetništvo, ki je bil prenesen na izvajalski agenciji REA in EACI, ni bil zajet v delovne programe izvajalskih agencij in zanj niso bile izvedene nobene naknadne kontrole.
The REA is implementing the common FP7 multiannual audit strategy.
Izvajalska agencija za raziskave izvaja skupno večletno revizijsko strategijo 7. OP.
These 2009 payments will nevertheless be considered in the popu­lation of payments from which ex post audits will be selected in 2010.
Ta plačila iz leta 2009 se bodo kljub temu upoštevala v deležu plačil, izmed katerih bodo izbrana tista za naknadne revizije v letu 2010.
The Commission had already envisaged on-the-spot controls in 2009, and these took place in 2010.
Komisija je v letu 2009 že načrtovala preglede na kraju samem, ki so bili opravljeni leta 2010.
Article 6 of the agreement states that the Commission may conduct documentary and on-the-spot checks on the use made of Community funding and may carry out a full audit.
Člen 6 sporazuma določa, da lahko Komisija izvaja dokumen­tacijske preglede in preglede na kraju samem za porabo fina­nciranja Skupnosti ter opravi celovito revizijo.
As at the end of 2009, the Commission had not performed any such checks or audits and did not request any supporting documents justifying ESA’s annual financial report.
Do konca leta 2009 Komisija ni opravila nobenih takšnih pregledov ali revizij, niti ni zahtevala nobenih dokazil, ki bi upravičevala letno finančno poročilo ESA.
The preparation of the monitoring and control framework for the funding of GMES already started in 2008, but had to be adapted and supplemented in the light of experience with the implementation of the project.
Okvir za spremljanje in kontrolo za financiranje GMES se je začel pripravljati že leta 2008, a ga je bilo treba na podlagi izkušenj pri izvajanju projekta spremeniti in dopolniti.
The Commission has recently enforced and formalised its monitoring and control activities.
Komisija je nedavno začela izvrševati in formalizirati svoje dejavnosti spremljanja in kontrole.
The Court also noted that while the FP7 expost audit strategy for 2009 to 2016 was finalised in September 2009, no specific FP7 audit manual was available at the end of 2009.
8.27 Revizijske službe družine generalnih direktoratov, ki se ukvarjajo z raziskavami, imajo potrebna sredstva za izvajanje prvih revizij v okviru 7. OP.
The audit services of the Research family DGs have the necessary tools to implement the first FP7 audits.
Standardne predloge so bile prilagojene na pogoje 7.
Standard templates have been adapted to FP7 conditions, and a similar update is scheduled as regards the FP7 Audit Manual.
OP, podobna posodobitev je načrtovana tudi v zvezi z revizijskim priročnikom za 7. OP.
It should be borne in mind, however, that the auditor’s main terms of reference are the prevailing rules of the grant agreements under audit, i.e. the FP7 Rules for Participation, the grant agreement provisions, and any relevant guidance.
Vseeno pa je treba upoštevati, da so glavna pooblastila revizorja določena v veljavnih pravilih spora­zuma o donacijah, ki se revidirajo, tj. pravila za udeležbo v 7. OP, določbah sporazuma o donacijah in vseh s tem povezanih smernicah.
While DG COMP did not formalise the impact assessment, the risks associated with the recovery in question have been thoroughly assessed at management level throughout the proceedings.
Čeprav GD COMP ni formaliziral ocene učinkov, so bila tveganja, povezana z zadevnimi izterjavami, temeljito ocenjena na vodstveni ravni v celotnem postopku.
Furthermore, management has followed the case closely by liaising with DG BUDG and the Commission’s Legal Service to decide how to recover the funds successfully.
Poleg tega je vodstvo pazljivo spremljalo ta primer s povezovanjem z GD BUDG in pravno službo Komisije, da bi se odločilo, kako uspešno izterjati sredstva.
However, the Court draws attention to the type and extent of the errors found in research framework expenditure, despite these errors not being material to the regularity of the policy group as a whole.
Vendar opozarja na vrsto in obseg napak, odkritih v odhodkih za okvirne programe za raziskave, čeprav niso pomembne za pravilnost pri skupini politik kot celoti.
( 16 ) The Research Executive Agency and the Executive Agency for Competitiveness and Innovation.
( 16 ) Izvajalska agencija za raziskave in Izvajalska agencija za konkuren­ čnost in inovativnost.
See paragraph 8.17.
Glej 8.17
While two were assessed as effective (01 — Economic and Financial Affairs and 03 — Competition, 12 — Internal Market and 20 — Trade), one related to the policy area 02 — Enterprise was assessed as only partially effective in ensuring the regularity of payments.
Čeprav sta bila dva ocenjena kot uspešna (01 – gospodarske in finančne zadeve ter 03 – konkurenca, 12 – notranji trg ter 20 – trgo­vina), je bil sistem, ki je povezan s področjem politike 02 – podjetništvo, ocenjen kot le delno uspešen pri zagotavljanju pravilnosti plačil.
The Court recommends that the Commission should nevertheless:
Sodišče priporoča, naj Komisija vseeno:
(a) encourage beneficiaries to submit their cost calculation methodology for exante certification; and
(a) spodbuja upravičence, da svoje metodologije za izračuna­vanje stroškov predložijo v predhodno potrditev, in
(a) The Commission recently took action to make the ex ante certification of beneficiaries costing methodologies more attractive.
(a) Komisija je z nedavnimi ukrepi povečala privlačnost predhodnega potrjevanja metodologij obračunavanja stroškov, ki jih uporabljajo upravičenci.
The Commission expressed its views in this respect in its Communication on simplification of 24 April 2010, as well as in its proposal for triennial revision of the Financial Regu­lation and its implementing rules adopted on 28 May 2010.
Komisija je svoje poglede v zvezi s tem izrazila v Sporočilu o poenostavitvi z dne 24. aprila 2010 ter v predlogu za triletno spremembo finančne uredbe in njenih izvedbenih pravil, sprejetem 28. maja 2010.
Genuine simplification could be achieved by allowing method­ologies that are applied as usual accounting practice, as long as they are based on actual personnel costs registered in the accounts.
Dejanska poenostavitev bi se lahko dosegla z odobritvijo metodologij, ki se uporabljajo kot običajna računovodska praksa, dokler temeljijo na dejanskih stro­ ških za osebje, zabeleženih v računovodskih izkazih.
(b) raise the certifying auditors’ awareness of the eligibility of expenditure with the aim to improve the reliability of the audit certificates they issue.
(b) poveča ozaveščenost revizorjev, ki izvajajo potrjevanje, o upravičenosti odhodkov, da se bo izboljšala zanesljivost revizijskih potrdil, ki jih izdajajo.
(b) The Commission pursues a policy of actively feeding back findings from ex post audits to the beneficiaries and the certifying auditors in order to ensure - where necessary - improvements at the level of the auditors issuing audit certificates.
(b) Komisija izvaja politiko, v skladu s katero upravičence in revi­zorje, ki izvajajo potrjevanje, dejavno povratno obvešča o ugoto­vitvah naknadnih revizij, da po potrebi zagotovi izboljšave na ravni revizorjev, ki izdajajo potrdila o revizijah.
The inherent complexity of the eligibility criteria impacts on the work performed by many external auditors mandated by bene­ficiaries to issue audit certificates.
Kompleksnost pravil za upravičenost vpliva na delo številnih zunanjih revizorjev, ki so jih upravičenci pooblastili za izdajanje potrdil o revizijah. Za 7.
With regard to joint management with ESA, the Commission has enforced its monitoring and control activities as of 2010.
Komisija v zvezi s skupnim vodenjem z agencijo ESA od leta 2010 izvršuje svoje dejavnosti spremljanja in kontrole.
For joint management with ESA, the Commission should closely monitor the effective functioning of ESA’s control systems and the reliability of its annual financial report covering the implementation of activities financed under the GMES dele­gation agreement.
Pri skupnem upravljanju z ESA bi morala Komisija skrbno spremljati uspešnost delo­vanja kontrolnih sistemov ESA in zanesljivost njenega letnega finančnega poročila, ki pokriva izvajanje dejavnosti, financi­ranih v okviru sporazuma o prenosu pooblastil na GMES.
RESULTS OF THE AUDIT OF THE GUARANTEE FUND FOR EXTERNAL ACTIONS
REZULTATI REVIZIJE JAMSTVENEGA SKLADA ZA ZUNANJE UKREPE
The adminis­trative management of the Fund is carried out by the Direc­torate-General for Economic and Financial Affairs (DG ECFIN) while the European Investment Bank (EIB) is responsible for its treasury management.
Administrativno ga upravlja Generalni direktorat za gospodarske in finančne zadeve (GD ECFIN), njegovo zakladnico pa vodi Evropska investicijska banka (EIB).
No guarantee calls were made on the Fund in the year under review.
V pregledanem letu ni sklad prejel nobenega poziva za izpolnitev jamstva.
The return on the Fund’s portfolio in 2009 amounted to 4,6 %, compared with a benchmark return of 3,78 %.
Donos portfelja sklada je leta 2009 znašal 4,6 % v primerjavi s primerjalnim donosom 3,78 %.
Therefore, there is no performance-related reason to propose an amendment to Article 7 of Council Regulation (EC, Euratom) No 480/2009 of 25 May 2009 (codified version) by which the management of the assets of the Guarantee Fund for external actions has been given to the EIB.
Zato z nobenim pomislekom glede učinkovitosti ni mogoče utemeljiti predloga spremembe člena 7 Uredbe Sveta (ES, Euratom) št. 480/2009 z dne 25. maja 2009 (kodificirana različica), v skladu s katero se upravljanje sredstev Jamstvenega sklada za zunanje zadeve prenese na EIB.
The investment objectives of both portfolios are fairly similar — e.g. risk appetite, type and quality of investments as well as investment restrictions.
Naložbeni cilji obeh portfeljev so si dokaj podobni – npr. pripravljenost na tveganje, vrsta in kakovost naložb ter naložbene omejitve.
The financial benefits of both funds being managed by the unit of DG-ECFIN have not been assessed.
Finančne koristi, ki bi jih prineslo upravljanje obeh skladov s strani enote GD ECFIN, niso bile ocenjene.
The Commission considers that there are operational and financial risk diversification benefits deriving from the fact that funds are managed by two institutions.
Komisija meni, da dejstvo, da sklad upravljata dve instituciji, prinaša koristi z vidika diverzifikacije poslovnega in finančnega tveganja.
It is in fact a practice followed by the ministries of finance and national central banks of most Member States to outsource some of the management of their funds to third parties.
Tako prakso dejansko uporabljajo finančna ministrstva in nacionalne centralne banke večine držav članic, ki del upravljanja svojih sredstev oddajajo tretjim strankam.
( 17 ) Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ
( 17 ) Uredba Sveta (ES, Euratom) št. 2728/94 z dne 31. oktobra 1994 o ustanovitvi Jamstvenega sklada za zunanje ukrepe (UL L 293,
1), as last amended by Regulation (EC, Euratom) No 89/2007 (OJ L 22, 31.1.2007, p. 1).
1), kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št. 89/2007 (UL L 22, 31.1.2007, str. 1).
( 18 ) Principally the EIB, but also Euratom external lending and EC macro financial assistance (MFA) loans to third countries.
( 18 ) Zlasti EIB, vendar tudi zunanja posojila Euratom in posojila tretjim državam v okviru makrofinančne pomoči ES (MFA).
( 19 ) Article 6 of Regulation (EC, Euratom) No 2728/94 and the EIB receives an annual management fee for the services provided.
( 19 ) Člen 6 Uredbe (ES, Euratom) št. 2728/94. EIB za opravljene storitve prejme letno nadomestilo za upravljanje.
The net profit for 2009 was 13,9 million euro compared to a net loss of 14,8 million euro in 2008.
Neto dobiček za leto 2009 je znašal 13,9 milijona EUR v primerjavi z neto izgubo 14,8 milijona EUR v letu 2008.
The unused budget of 238 million euros includes:
Neporabljeni proračun v višini 238 milijonov EUR zajema:
— allocation for 2010, not yet committed (54 million euros),
— dodelitev za leto 2010, za katero obveznosti še niso bile prevzete (54 mio EUR),
The Court noted that as at 31 December 2009 the unused budget available for financing coal and steel research had accumulated to 238 million euro ( 21 ).
Sodišče je ugotovilo, da 31. decembra 2009 neporab­ljen proračun za raziskave na področju premoga in jekla znaša 238 milijonov EUR ( 21 ).
— outstanding amounts (123 million euros) related to contracts signed since 2003, in respect of which the closure of accounts is not yet completed for all partners of the project.
— neporavnani zneski (123 mio EUR) v zvezi s pogodbami, podpi­sanimi od leta 2003, v zvezi s katerimi knjigovodski računi za vse partnerje projekta še niso zaključeni.
The decom­mitment can be processed two months after the last closure of accounts of the contract.
Prevzete obveznosti se lahko začnejo sproščati dva meseca po zadnji zaključitvi računov pogodbe.
The average duration of a RFCS contract is three years, and most of the outstanding amount is related to contracts not yet finished or for which the final technical report has not been approved (condition for the last payment and the closure of accounts).
Pogodbe Raziskovalnega sklada za premog in jeklo povprečno trajajo tri leta, večina neporavnanih zneskov pa je povezana s pogodbami, ki še niso bile končane ali za katere končno tehnično poročilo še ni bilo odobreno (pogoj za zadnje plačilo in zaključitev računov).
Therefore, it is only natural that the amount of 238 million euros was still unused at 31 December 2009.
Zato je povsem naravno, da znesek 238 milijonov EUR 31. decembra 2009 še ni bil porabljen.
The Court noted that appropriate actions had been taken to monitor the impact of the financial crisis on the assets of the ECSC i.L.
Sodišče je ugotovilo, da so bili sprejeti primerni ukrepi za spremljanje učinka finančne krize na sred­stva ESPJ v l.
( 20 ) Protocol on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel (OJ C 80,
( 20 ) Protokol o finančnih posledicah izteka Pogodbe o Evropski skup­nosti za premog in jeklo ter o Raziskovalnem skladu za premog in jeklo (UL C 80, 10.3.2001, str. 67).
( 21 ) Including the allocations for 2011 amount to 61 million euro and for 2010 to 54 million euro.
( 21 ) Vključno z dodelitvami za leto 2011 v višini 61 milijonov EUR in za leto 2010 v višini 54 milijonov EUR.
RESULTS OF TRANSACTION TESTING FOR ECONOMIC AND FINANCIAL AFFAIRS
REZULTATI PREIZKUŠANJA TRANSAKCIJ ZA GOSPODARSKE IN FINANČNE ZADEVE
Policy area 02 — Enterprise
Področje politike 02 – podjetništvo
Policy area 20 — Trade
Področje politike 03 – Področje politike 12 – Področje politike 20 – konkurenca notranji trg trgovina
Policy area 01 — Economic and Financial Affairs
Področje politike 01 – gospodarske in fina­nčne zadeve
(in % and numbers of transactions) of the
(v % in po številu transakcij) list Evropske na katere niso vplivale
RESULTS OF EXAMINATION OF SYSTEMS FOR ECONOMIC AND FINANCIAL AFFAIRS
REZULTATI PREVERJANJA SISTEMOV ZA GOSPODARSKE IN FINANČNE ZADEVE
Policy area 01 — Economic and Financial Affairs
Področje politike 01 – gospodarske in finančne zadeve
Policy area 03 — Competition Policy area 12 — Internal Market Policy area 20 — Trade
Področje politike 03 – konkurenca Področje politike 12 – notranji trg Področje politike 20 – trgovina
) Effective for DG Enterprise and Industry, partially effective for EACI and not effective for ESA and REA.
) Uspešno za GD za podjetništvo in industrijo, delno uspešno za EACI ter neuspešno za ESA in REA.
RESULTS OF REVIEW OF COMMISSION MANAGEMENT REPRESENTATIONS FOR ECONOMIC AND FINANCIAL AFFAIRS
REZULTATI PREGLEDA POSLOVODSKIH PREDSTAVITEV KOMISIJE ZA GOSPODARSKE IN FINANČNE ZADEVE
Overall assessment of reliability
Glavni zadevni generalni direktorati
In 2009 DG COMP issued a recovery order representing more than 70 % of its earmarked operational budget.
GD COMP je leta 2009 izdal nalog za izterjavo, ki je predstavljal več kot 70 % njegovega namenskega operativnega proračuna.
At the end of 2009 this recovery order was still not cashed while it was due in October 2009.
Na koncu leta 2009 ta nalog za izterjavo še vedno ni bil plačan, čeprav je zapadel oktobra 2009.
Despite the fact that this item is significantly above the 2 % materiality threshold and that a reputational risk could be linked with this recovery, DG COMP did not conduct a formal impact assessment to determine if a reservation should be raised.
Čeprav je ta postavka bistveno nad 2-odstotnim pragom pomembnosti in je lahko s to izterjavo povezano tveganje ugleda, GD COMP ni izvedel formalne ocene učinka, da bi ugotovil, ali je treba izreči pridržek.
N/A without reservations
NR brez pridržkov
The previous reservation concerning problems with the implementation of ‘additionality requirements’ for a financial programme was lifted.
Umaknjen je bil prejšnji pridržek o težavah v zvezi z „zahtevami dodatnosti“ za finančni program.
The Court reviewed the completion of the action plan and obtained evidence that the final checks concerning the effectiveness of the improved control systems were put in place.
Sodišče je pregledalo dokončanje akcijskega načrta in pridobilo dokaze, da so bili uvedeni končni pregledi v zvezi z uspešnostjo izboljšanih kontrolnih sistemov.
The amount at risk in respect of FP7 cost claims is assessed by DG ENTR as not material in 2009 and therefore no reservation is made.
Po oceni GD ENTR ogroženi znesek pri zahtevkih za povračilo stroškov za 7. OP za leto 2009 ni pomemben, zato ni izrečen noben pridržek.
However, the Court has noted the potential material error in FP7 cost claims from 2010.
Vendar je Sodišče opazilo potencialno pomembno napako pri zahtevkih za stroške za 7. OP iz leta 2010.
Reservation concerning the rate of residual error with regard to the accuracy of cost claims in the Sixth Research Framework Programme (FP6).
Pridržek v zvezi s stopnjo preostale napake pri točnosti zahtevkov za povračilo stroškov v 6. okvirnem programu za raziskave (6. OP).
ENTR with reservations
ENTR s pridržki
Reservation concerning the reliability of the financial reporting by the European Space Agency about the joint implementation of the space component of the Global Monitoring for Environment and Security (GMES).
Pridržek v zvezi z zanesljivostjo finančnega poročanja Evropske vesoljske agencije o skupnem izvajanju vesoljske komponente globalnega sprem­ljanja okolja in varnosti (GMES).
(*) By reference to the Declaration of Assurance of Director-General, he/she has reasonable assurance that the control procedures put in place give the necessary guarantees concerning the regularity of transactions.
(*) Izjava o zanesljivosti generalnega direktorja pomeni, da ima razumno zagotovilo, da vzpostavljeni kontrolni postopki nudijo potrebna jamstva o pravilnosti transakcij.
FOLLOW-UP OF PREVIOUS OBSERVATIONS FOR ECONOMIC AND FINANCIAL AFFAIRS
NADALJNJE UKREPANJE PO PREJŠNJIH OPAŽANJIH ZA GOSPODARSKE IN FINANČNE ZADEVE
Regularity of underlying transactions
Zakonitost z izkazi povezanih transakcij
The Commission will continue to correct the errors identified and agreed upon.
Komisija bo še naprej popravljala ugotovljene in spre­jete napake.
The Commission has followed up the errors identified by the Court and taken appropriate corrective action.
Komisija je ukrepala glede napak, ki jih je ugotovilo Sodišče, in sprejela ustrezne popravne ukrepe.
The Commission has made financial corrections for the errors identified in the sample, either by issuing a recovery order or by adjusting payments to the beneficiaries in subsequent periods.
Komisija je izvedla finančne popravke za napake, ugotovljene v vzorcu, tako da je izdala nalog za izterjavo ali prilagodila plačila upra­vičencem v naslednjih obdobjih.